• List of Articles price change

      • Open Access Article

        1 - A Study of Sale and Income in Firm Valuation
        هاشم نیکومرام علیرضا زارعی سودانی
        This research studies the information content and the incremental informationcontent of sale(revenue) vs. income in Cement Industry by panel Regressions. Resultsexplain: 1- The contemporaneous information content of sale and income are similarand overlapping in short-te More
        This research studies the information content and the incremental informationcontent of sale(revenue) vs. income in Cement Industry by panel Regressions. Resultsexplain: 1- The contemporaneous information content of sale and income are similarand overlapping in short-term, 2- The contemporaneous incremental informationcontent of sale than income for short-term is not notable, and 3- Over time, thepersistence of power of current period sale to explain the future stock price variationsis notably more than income; In other words, the incremental information content ofsale variations for long-term is significant. Finally, paper proposes some applicationsfor public companies' financial reporting, and performance evaluation in price changebased on sale. Manuscript profile
      • Open Access Article

        2 - The identifying and investigating the factors of not applying inflation Impacts on the financial reporting in Iran
        Sadegh Nekooei Mahdi Salehi Yahya kamyabi
        In this paper, it has been tried to identify and study the causes of non applying inflation effects on financial reporting in Iran. The current research is a descriptive and Correlational research and through employing questionnaire has offered the required data to rese More
        In this paper, it has been tried to identify and study the causes of non applying inflation effects on financial reporting in Iran. The current research is a descriptive and Correlational research and through employing questionnaire has offered the required data to researchers. the hypothesis of the paper has been examined using t-test and the data from 128 questionnaires received from statistical population composed of faculty members of public universities , PhD and MSc students of financial management and accounting , the autonomous auditing enterprises and federal Institutions . the research results analysis indicates that the factors of not applying inflation Impacts on the financial reporting in Iran includes: absent of inflation accounting standard, escape of economical firms from financial regulations and laws as consequence of assets reevaluation, not existing requirement by authorized organizations about complementary reporting of financial statements involving inflation influences, inability of administers at benefits recognition and or inflation accounting disadvantages, not believing of  administers about inflation accounting performance, increase taxes payable on reevaluation assets, not being coordinated and not being adequate of price levels changing indicators. Manuscript profile
      • Open Access Article

        3 - Review of Changes in the Iranian Housing Sector in the Recent Century
        Rostam Saberifar
        The configuration, functional, and economic changes of the housing sector over the past 100 years have been to a degree that has affected all aspects of the lives of Iranians, and it has always been a matter of principle for experts and even ordinary people, which facto More
        The configuration, functional, and economic changes of the housing sector over the past 100 years have been to a degree that has affected all aspects of the lives of Iranians, and it has always been a matter of principle for experts and even ordinary people, which factors are influencing these changes? This study seeks to investigate changes in the field of housing using a descriptive and analytical method in the form of documentary approaches. Given the main approach of the research, the required data have been collected using public censuses, central bank, and other official institutions and have been analyzed using general policy assessment, five-year plans, and political as well as social developments. The findings showed that in the past century, the housing sector in Iran, either in terms of changes in consumer goods and technology, or in terms of variety and number, as well as its position and function, has changed radically in the economic basket of households, while governments have not only failed to manage these developments, but instead of taking comprehensive plans, they have applied reactive and defective policies and made the problems more complicated. Manuscript profile
      • Open Access Article

        4 - Forecasting Of Tehran Stock Exchange Index by Using Data Mining Approach Based on Artificial Intelligence Algorithms
        Mohammad Mahmoodi Akbar Ghasemi
      • Open Access Article

        5 - Food Price Change and its Welfare Impact on Iranian Households
        Mohammad Ghahremanzadeh Mohammad Bagher Ziaei
        Iran has experienced high food prices in recent years. This paper examines the welfare impacts of rising major food groups' prices on Iranian urban households using Quadratic Almost Ideal Demand System (QUAIDS) approach. The elasticity coefficients derived from QUAIDS a More
        Iran has experienced high food prices in recent years. This paper examines the welfare impacts of rising major food groups' prices on Iranian urban households using Quadratic Almost Ideal Demand System (QUAIDS) approach. The elasticity coefficients derived from QUAIDS are used to estimate Compensated Variations (CV).The study uses Iranian Household Expenditure and Income Survey (HEIS) raw data, encompassing both low and high price periods. Prices of all food and agricultural products increased during the entire survey period of 2004 to 2012. Based on our estimates, the food groups of cereals, dairy products, vegetable and pulses, Potables and Spices are necessary goods, as their budget elasticity is positive and below one at the same time. Meat, edible oils, fruits and dried fruits and Sugary products are luxury goods, with income elasticity above one. We find that the remarkable increases in food prices resulted in severe erosion of purchasing power for the Iranian urban households and they need to be compensated on average about 48% of their initial income for the food price changes they faced during the 2004 and 2012. In addition the high share of cereals in year 2012 implies that urban households shift their consumption to cheaper calorie source. This figure is confirmed with the decline in the share of meat, dairy Products, fruits and dried fruits, vegetables and pulses and potables expenditure. Manuscript profile