The Effect of Corporate Social Responsibility Performance on Financial Distress over the Life Cycle Using the Directional Distance Function

Hassan Koohi; Majid Ashrafi; Ebrahim Abbasi; Jomadoordi Gorganli Davaji

Volume 6, Issue 3 , May 2022, , Pages 54-82

  Rising inflation in recent years has caused financial distress and many problems for companies. Most of these problems are affected by life cycle stages. One way out of these problems is to increase corporate social responsibility (CSR) performance. Therefore, our aim in this study is to investigate ...  Read More

The Effect of Customers Concentration on Company Risks

Ebrahim Abbasi; Ali Tamoradi

Volume 4, Issue 2 , April 2020, , Pages 19-39

  The companies with major customers can supply a considerable source of cash flows by selling a large portion of their products to them. Since the lack of purchase, loss, or bankruptcy of major customers can result in a significant reduction in cash flows in the company, thus the risk is the companies ...  Read More

Dynamic relationships between financial conditions index and stock returns

Amin Sadat; Ebrahim Abbasi; Hasan Ghalibaf Asl

Volume 4, Issue 1 , 2020, , Pages 124-145

  Stock return predictability has been extensively considered as a stylized reality. Theories indicate that returns should change along the time, and various studies have presented evidence on this point. On the other hand, there is an optimal portfolio in each regime, and one cannot claim that a specific ...  Read More

The effect of Related Parties Transactions on the Firm Value: Moderating Role of Audit Committee

majid ashrafi; Ebrahim Abbasi; Seyed Ali Hosseini; Mahjoobeh Poor Etemadi

Volume 3, Issue 2 , 2019, , Pages 25-43

  In recent financial scandals, related parties transactions (RPTs) have been as one of the major concerns, so that the targeted use of these transactions and lack of their disclosure or insufficient disclosure are some of the factors in the failure of the corporates. In RPTs, there is a risk that the ...  Read More