The Impact of Company’s Entrance into Article 141 of the Iranian Trade Act on Audit Fees: Evidence from Tehran Stock Exchange
According to Article 141 of the Iranian Trade Act, if half and more of the company's capital is destroyed due to the losses, the corporate board of directors is obliged to typically call for the extraordinary general meeting of shareholders immediately to decide on the dissolution or survival o...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Ferdowsi University of Mashhad
2018-08-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_25066_53113d714cb89d1701ae63240d0287e6.pdf |