List of Articles Accruals

• Open Access Article
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  1 - Comparison between Linear and Non-Linear Models of Estimating Discretionary Accruals applying Type I Error Monte Carlo Simulation Method
  Vahid Rohollahi SeyedAbbas Hashemi Maryam Sharifdoust Maryam Farhadi
  10.71608/faar.2025.1072040
• Open Access Article
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  2 - Investigating the moderating role Accruals Quality on the Relationship between Voluntary Disclosure and Information Asymmetry
  Mehdi Meshki Miavaghi Neda Fallah Soleymandarabi
• Open Access Article
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  3 - The moderating effect of serial correlation of changes in operating cash flow on the relationship between operating cash flow and accruals
  Siavash Eftekharifar Majid Azimi Yancheshmeh Maryam Farhadi Mohsen Sadeqi
  https://sanad.iau.ir/fa/Article/1073356
• Open Access Article
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  4 - Examining the Impact of Financial Reporting Quality on Dividend Policy of the Companies
  Gholamhossein Mahdavi Gholam Reza Rezaei
  20.1001.1.23830379.1392.5.17.1.6
• Open Access Article
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  5 - The Relationship between Earnings Management and Value Relevance of Accounting Informtion
  S. Hossein Sajadi Hasan Farazmand Mehdi Arabi
  20.1001.1.23830379.1391.4.14.2.4
• Open Access Article
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  6 - Effects oF Accruals Qulity on Conditional Volatility
  سلاله فیض اللهی کسینی مریم لشکری زاده
  20.1001.1.23830379.1400.13.49.12.7
• Open Access Article
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  7 - The Effect of Enterprise Risk Management on the Relationship between External Financing and Earnings Management
  محمد حسین پوراحمدی غلامرضا فرساد امان الهی
  20.1001.1.23830379.1400.13.49.14.9
• Open Access Article
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  8 - The Relationship between Environmental Uncertainties and Current Stock Return
  Bahareh Armat Mohsen Dastgir
  20.1001.1.23830379.1392.5.19.5.4
• Open Access Article
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  9 - تبیین الگویی برای مدیریت سود در شرکت‌های ورشکسته و مقایسه آن با مدل اصلاح‌شده جونز
  سید مهدی فداکار خسرو فغانی ماکرانی علی ذبیحی
  20.1001.1.23830379.1398.11.43.6.5
• Open Access Article
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  10 - Relationship between Management Profit Forecasting Error and Adjustment of Profit Forecast with Corporate Accruals
  Alireza Rahimi Aref Foroughi Majid Azadi
  10.30495/faar.2022.693674
• Open Access Article
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  11 - The Association between Capital and Ownership Structure and Income Smoothing Decisions
  Younoes Badavar Nahandi Saeed Mahmoodzadeh Baghbani Amin Blouri
  20.1001.1.23830379.1391.4.16.8.4
• Open Access Article
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  12 - Discretionary Accrual Anomalies, R&D Costs, PTH Returns and Q-factor Model
  Arsalan Esmaeli Hamidreza Gholamnia Roshan
  10.30495/faar.2023.699790