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1. COST OF EQUITY, FINANCIAL INFORMATION DISCLOSURE, AND IFRS ADOPTION: A LITERATURE REVIEW — 16 January 2015
Authors: • PhD Student Lucian MUNTEANU, email: lucian.munteanu@ase.ro, Afiliation: Bucharest Academy of Economic Studies
Abstract: The cost of equity capital is an important indicator for those who operate on the financial markets, especially for managers and financial resources pNo 24 - December 2011 > COST OF EQUITY, FINANCIAL INFORMATION DISCLOSURE, AND IFRS ADOPTION: A LITERATURE REVIEW
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2. MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN — 21 January 2015
Authors: • Ph.D. Hamidreza VAKILIFARD, Afiliation: Islamic Azad University Tehran, Iran • Ph.D. student Vahab ROSTAMI, Afiliation: Islamic Azad University Tehran, Iran • Ph.D. Hashem NIKOOMARAM, Afiliation: Islamic Azad University Tehran, Iran • Ph.D. Daniela MITRAN, Afiliation: “Athenaeum” University Bucharest • Ph.D. Mahdi SALEHI, Afiliation: Ferdowsi University of Mashhad Iran
Abstract: Purpose - Critical role of accounting and financial reporting is providing useful information for different and entitled users to help them in makingNo 18 - June 2010 > MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN