The Effect of Using Fair Value Approach on Performance Prediction in Investment Companies

Roohollah Seddighi; Ali Ghasemi; Mohammad Mehdi Momenzadeh

Volume 5, Issue 2 , April 2021, , Pages 1-20

  One of the most fundamental factors in pricing and evaluating the performance of companies is their profitability and profit is used as a basis for predicting the future performance of companies. Therefore, an accurate profit prediction is really crucial and decisive. There are various approaches to ...  Read More

Investigating the Effects of Disclosure of Non-Financial Intangible Information on Investors’ Judgment about Future Financial Performance of the Company

Tahereh Mosallanezhad; Shokrallah Khajavi; Abdolkhalegh Gholami; Hashem Valipour

Volume 5, Issue 2 , April 2021, , Pages 21-45

  The present study aims to investigate the needs of users in connection with the information of intangible assets in current financial statements with an emphasis on the way of disclosing non-financial information. For this purpose, the effect of the two independent variables of causal links’ discussion ...  Read More