Quarterly Publication
Accounting
Petrochemical companies stock price volatility affected by Covid-19 pandemic: A black swan event

Yassaman Khalili; Keramatollah Heydari Rostami; Vahid Omidi

Volume 8, Issue 1 , January 2024, , Pages 46-125

https://doi.org/10.22050/pbr.2024.407886.1310

Abstract
  One of the most important factors that investors pay attention to in stock markets is stock price fluctuations, which is the basis for evaluating the performance of company managers. The performance of the company's stock includes the yield from the resources under the company's control and is considered ...  Read More

Accounting
Interpretive Ranking of Inertia Characteristics in the Auditing Profession to Enhance the Auditors’ Independence in Petrochemical Industry

Azam Rowshanali; Rezvan Hejazi; Mohammad Hossein Ranjbar; Bizhan Abedini; Hamid Rostamijaaz

Volume 6, Issue 4 , October 2022, , Pages 61-85

https://doi.org/10.22050/pbr.2022.338057.1260

Abstract
  As a significant consequence of internal and external characteristics in auditors, independence plays a vital role in promoting professional judgment in auditing. This dimension of individual audit functions has always been considered one of the areas studied in this profession due to its integration ...  Read More

Oil and Gas Economics and Management
An Analysis of the Value Chains of the Petrochemical Industry With a Focus on the New Approach of Petro-Refinery

Abdolhosein Bayat; Farhad Rahbar; Ali Vatani; Seyed Abdollah Razavi

Volume 6, Issue 4 , October 2022, , Pages 115-132

https://doi.org/10.22050/pbr.2023.365275.1283

Abstract
  As one of the mother industries, the petrochemical industry is one of the essential pillars of development and the driving engine of various sectors of the country’s economy. This industry will achieve several important goals, such as increasing export income, expanding downstream sectors, creating ...  Read More

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

Abbas Alimoradi; Najme Rajabdorry

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

https://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