Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2

Search results for: M. Raeesi

2 Value-Relevance of Accounting Information:Evidence from Iranian Emerging Stock Exchange

Authors: Ali Faal Ghayoumi, Mahmoud Dehghan Nayeri, Manouchehre Ansari, Taha Raeesi

Abstract:

This study aims to investigate empirically the valuerelevance of accounting information to domestic investors in Tehran stock exchange from 1999 to 2006. During the present research impacts of two factors, including positive vs. negative earnings and the firm size are considered as well. The authors used earnings per share and annual change of earnings per share as the income statement indices, and book value of equity per share as the balance sheet index. Return and Price models through regression analysis are deployed in order to test the research hypothesis. Results depicted that accounting information is value-relevance to domestic investors in Tehran Stock Exchange according to both studied models. However, income statement information has more value-relevance than the balance sheet information. Furthermore, positive vs. negative earnings and firm size seems to have significant impact on valuerelevance of accounting information.

Keywords: Value-Relevance of Accounting Information, Iranianstock exchange, Return Model, Price Model

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1 Effect of Periodically Use of Garlic (Allium sativum) Powder on Performance and Carcass Characteristics in Broiler Chickens

Authors: M. Raeesi, S. A. Hoseini- Aliabad, A. Roofchaee, A. Zare Shahneh, S. Pirali

Abstract:

A feeding trial was conducted to investigate the effect of periodically use of garlic on performance and carcass characteristics in broiler chickens. 240 1-day-old Ross broiler chicks randomly allocated into the 10 dietary treatments (A, B, C, D, E, F, G, H, I and J) for 6 wk. Treatment A or control group, received basal diet (based on standards of Ross management guidelines) without supplementation of garlic powder while B, C and D dietary treatments were basal diet supplemented with 0.5, 1 and 3% garlic powder, respectively for the whole time of experiment (6 weeks). Birds in group E, F and G were fed control diet supplemented with 0.5, 1 and 3% garlic powder, respectively just in their starter diet (0- 21d). Birds in three other treatments (H, I and J) received control diet for the first 21 days and 0.5, 1 and 3% of garlic powder was added to their finisher diets, respectively. 1 and 3% supplemented groups in finisher period had better performance as compared with other groups. Since present study conducted in optimum and antiseptic conditions, it seems that better or more responses could be expected in performance if the raising conditions would not be healthy.

Keywords: Garlic powder, periodically use, broiler chickens, carcass characteristics

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