The Effect of Abnormal Operating Cash Flows on Unconditional Conservatism 

This study attempts to find out the relationship between unconditional accounting conservatism and abnormal operating cash flows in Iranian firms. In this paper, unconditional conservatism is measured by Givoly...

The Effect of Mandatory Corporate Social Responsibility on Accounting Conservatism in Tehran Stock Exchange Corporations

The present research investigates the effect of mandatory corporate social responsibility (CSR) components on accounting conservatism in Tehran stock exchange corporations. The information panel regression analysis has b...

Corporate Governance Culture Transmission in Mutual Funds: Directors as Vector of Transmission 

Hedge Transactions on the Stock Exchange

Hedge operations are particular stock market operations through which stock market traders, producers, intermediaries intend to cover the unfavorable outcome of the goods price on the cash market (physical). Price hedgin...

The Role of Higher Education Institutions in Developing Science, Technology and Innovation in Romania

Currently methods and modern techniques of knowledge transmission and changes in the geography of knowledge production are certainly notable. The discoveries made in research institutions in a country of innovators can b...