Comparing Prediction Methods of Artificial Neural Networks in Extracting Financial Cycles of Tehran Stock Exchange based on Markov Switching and Ant Colony Algorithm

Farzaneh Abdollahian; Mohammad Ebrahim Mohammad Pourzarandi; Mehrzad Minouei; Seyed Mohammad Hasheminejad

Volume 3, Issue 2 , 2019, Pages 1-24

  The stock exchange is considered to be an important establishment to finance long term projects, on one hand, and to collect savings and finance of private section. The stock exchange can be a safe and secure place to invest surplus funds to purchase corporate stocks. As recession and prosperity in this ...  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

Portfolio optimization with robust possibilistic programming

Maghsoud Amiri; Mohammad Saeed Heidary

Volume 3, Issue 2 , 2019, Pages 44-65

  one of the most important financial and investment issues is Portfolio selection, that seeks to allocate a predetermined capital (wealth) over one or multiple periods between assets and stocks in such a way that the wealth of investor (portfolio owner) is maximized and, Simultaneously, its risk minimized. ...  Read More

Technical analysis and the strategy-based portfolio versus random one

Mohammad Bagher Karimi; Reza Tehrani; Mohammad Hossein Ghaemi; Seyyed Mojtaba Mirlohi

Volume 3, Issue 2 , 2019, Pages 66-87

  Market participants use different tools basically technical or fundamental analysis to have a higher return in constructing a well-maintained portfolio. Examining the efficiency of technical strategies in creating a portfolio is the main objective of this study. Technical analysis is based on using historical ...  Read More

The effect of the main variable of Money Market on stock price index in Iran

Zahra Haeri Nasab; Kiomars Sohaili

Volume 3, Issue 2 , 2019, Pages 88-104

  The Stock Exchange is a private sector savings and liquidity fund to fund long-term investment projects. The indicators of this market are influenced by several factors, one of which are economic variables. Banks are also one of the most important investors in the financial market. In this study, the ...  Read More

Social Value Added; A New Model for Developing Sustainability Accounting

Mohsen Hemmati; Naghi Fazeli; Seyfolah Saedodin

Volume 3, Issue 2 , 2019, Pages 105-128

  Sustainability accounting by presenting a holistic view of the organization activities and providing a balanced view of its economic, social and environmental impacts and benefits, and by presenting sustainability reporting seeks to encourage business units and investors to maintain the mutual benefits ...  Read More