Capital market as part of financial markets plays an important role in a market economy. The savings from in different sectors of the national economy are transferred to companies by these markets for investing in industry. Since achieve to economic...

Purpose

– This study aims to investigate the impact of outside financing (equity and debt financing) on the quality of financial reporting in Iran.

Design/methodology/approach

– Sample includes the ...

of the capital markets has been studied. The results of the study indicate presence of accounting profession as interface between favorable investment opportunities and users of financial information is a need in development and growth of capital markets...

Theoretical literature provides different predictions on the relationship between multiple directorships and managerial ability (relationship). Therefore, we empirically investigate the relationship. We find that the ...

سرمايه‌گذاري در بازار سرمايه يا به عبارتي دادوستد اوراق بهادار توسط اشخاص، مستلزم مقدمات و تشريفات و دربرگيرندة مراحل مختلف حضور سرمايه‌گذار در بازار سرمايه يعني مرحلة ورود، فعاليت و خروج است. چه‌بسا شناسايي مقدمات و تشريفات ...