List of Articles Ali Asghar Mahmoodi

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  1 - Presenting a qualitative model of conditional accounting conservatism and financial flexibility with the aim of reducing company lawsuits in the era of Covid-19 with a critical evaluation method based on multiple data-based theory.
  الهام میری mohammad reza abdoli maryam shahri Farhad Dehdar
  20.1001.1.27833488.1402.3.1.4.4
  AbstractThe Legal claims of companies have increased during the Covid-19 era and have caused disruptions in the accounting system of companies. The most important reason for conducting this research is to provide a qualitative model of conditional accounting conservatis More

  AbstractThe Legal claims of companies have increased during the Covid-19 era and have caused disruptions in the accounting system of companies. The most important reason for conducting this research is to provide a qualitative model of conditional accounting conservatism and financial flexibility with the aim of reducing the legal claims of the company during the outbreak of Corona. The research method was carried out using qualitative mixed methodology (critical evaluation method based on Multi Grounded Theory) in MAXQDA software. Financial flexibility has participated in the corona pandemic with the aim of reducing lawsuits in order to be able to identify its components, effective factors and consequences. The studied population of this research can be experts and specialists working in companies admitted to the stock exchange and expert professors in the fields of accounting, auditing, economics, financial engineering and financial management. The results of the research show that the components of "accounting conditional conservatism with the functional status approach"; "accounting conditional conservatism with the ideal significance approach"; "company legal claims with the approach "Performance status"; "Company lawsuits with the ideal importance approach"; "Financial resilience with the functional status approach" and "Financial resilience with the ideal importance approach" have an important place in the qualitative model of conditional accounting conservatism and financial flexibility with the aim of reducing lawsuits. Company law in the era of covid-19 with critical evaluation method based on Multi Grounded Theory. Manuscript profile