Quarterly Publication
Accounting
1. Designing a Suitable Intellectual Capital Reporting Framework in Iran’s Oil Industry

Iman ِِDadashi; Hamid Reza Gholamnia Roshan; Amir Firooznia

Volume 2, Issue 4 , Autumn 2018, , Pages 61-71

http://dx.doi.org/10.22050/pbr.2018.96838

Abstract
  Due to the importance of technology and innovation in the oil industry, it is necessary to look more closely at the intellectual property of this industry. Intellectual capital is a concept that can classify and report the technology capabilities and knowledge spillover in a comparative format. The present ...  Read More

Accounting
2. The Effect of Petrochemical Industry on Relationship between Information Asymmetry about Investment Risk and Financing Choice

Abbas Alimoradi; Najme Rajabdorry

Volume 2, Issue 2 , Spring 2018, , Pages 28-37

http://dx.doi.org/10.22050/pbr.2018.91318

Abstract
  Though it is generally accepted that information asymmetry has an impact on capital structure policy, the nature of the information asymmetry is not well understood. Recent theoretical works and empirical evidences suggest that financing choice depends upon the information asymmetry about investment ...  Read More