Studying the Effect of Corporation’s Disclosure Quality Rank on Income-Smoothing and Informativeness of Tehran Stock Exchange’s Listed Companies

Heidar Foroughnejad; Shahin Ahmadi; Amin Sadat

Volume 2, Issue 1 , January 2018, , Pages 137-156

  The study is to review the disclosure quality rank on income-smoothing and informativeness by means of four hypotheses. The timescale is between 2010 and 2016, and 149 TSE’s listed companies are studied. The first hypothesis examines the effect of higher disclosure quality rank on income informativeness. ...  Read More

Stock Market Returns before and after Brokerage Firms' Fiscal Year-End: The case of Tehran Stock Exchange

Mahmood Pakbaz; Shahin Ahmadi; Majid Feshari

Volume 1, Issue 1 , July 2017, , Pages 73-84

  Market efficiency paradigm and time patterns concerned, as "calendar anomalies" is a contradictory issue for researches. TSE's market participants have a negative understanding of the 6th and 12th month of the fiscal year and this issue is rooted in the obliged credit settlement of the brokerage industry ...  Read More