The Impact of Intellectual Capital on the Financial Performance of Listed Companies in Tehran Stock Exchange

In the age of knowledge-based economy, an organization uses two distinguished resources for value creation and profit making: material or tangible resources and intellectual or invisible resources. In fact, it is claimed...

The Social, Cultural and Political Factors that Influence the Level of Mergers and Acquisitions 

R&D-Based Earnings Management and Accounting Performance Motivation

R&D treatment could be influenced by earnings management purposes due to the flexibility allowed in the R&D accounting standards. This paper attempts to determine whether discretionary R&D treatments are motivated by fin...

Earnings Management around Research and Development Manipulation 

Strategies for Empowering Women and Gender Equality through Micro Finance in Pakistan

This paper is a critical assessment of role of Micro Financing in providing empowerment and equality to women in Pakistan. Secondary data was used for getting information from documented materials for the paper. It was f...