List of Articles اختیاری

• Open Access Article
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  1 - An Evaluation of Alternative Accrual-Based Models for Detecting Earnings Management
  H. Nikoumaram I. Nourvash A. R. Mehrazin
• Open Access Article
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  2 - A Study of Relationship Between Institutional Investors and Board of Director With Earnings Management
  Gh. Talebnia A. Taftian
• Open Access Article
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  3 - Examining the Effect of Ownership Dispersion on the Relation between Voluntary Disclosure and Cost of Equity Capital
  فریدون Rahnama Roodposhti F. Gholami Hassankiadeh Aria Aminpoour
• Open Access Article
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  4 - تاثیر ریسک اطلاعات بر هزینه ناخالص بدهی و هزینه سهام عادی تعدیل شده شرکت ها
  فرزین رضایی ثریا ویسی حصار
• Open Access Article
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  5 - Application of fuzzy network data envelopment analysis model with optional input-undesirable output in order to evaluate the performance of bank branches
  Hasan Amini Javid mohammad ebrahim Mohammadpoor zarandi MIRFEYZ FALLAH naghi, shoja
  10.30495/jfksa.2023.22611
• Open Access Article
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  6 - The Effect of Metacognition and Cognitive Failures on Investors Judgment and Decision Making: The Role of Voluntary Disclosure
  Yaghoub Pourkarim S. Jabbarzadeh Kangarlouei Jamal Bahri Sales Hassan Galavandi
• Open Access Article
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  7 - Presentation of a Model for Measuring Earnings Management in Tehran Listed Firms
  احمد یعقوب نژاد بهمن بنی مهد اعظم شکری
• Open Access Article
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  8 - The relationship between Product Market Competition and Earnings Management: Evidence from Discretionary Accruals
  Jamal Bahri Sales Asgar Pakmaram Ghodrat Ghaderi
• Open Access Article
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  9 - Investigating the Relationship between Discretionary Accruals and Total, Relevant, or Irrelevant Diversification at Companies Listed in Tehran Stock Exchange
  Akram Taftian S. Zahra Mirbagheri Mahdeye Hasani Sadrabadi
• Open Access Article
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  10 - Cash from operations and earnings management: K-S model test
  حمید رضا بزاززاده منصور دهقان
• Open Access Article
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  11 - Auditor style and comparability of financial statements
  Fryidoon Rahnamay Roodposhti Hamidreza Vakili Fard Fazllolah Lak Abdolreza Mohseni
• Open Access Article
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  12 - The Relationship between Real Earnings Management Activities and Future Performance of the Listed Companies in Tehran Stock Exchange
  علی سعیدی نرگس حمیدیان حامد ربیعی
• Open Access Article
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  13 - Bloated Balance Sheet and Substitute Mechanisms to Avoid Negative Earnings Surprises
  Hassan Farajzadeh Dehkordi Hassan Hemmati Hale Sanaee
• Open Access Article
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  14 - Examining the Impact of Voluntary Disclosure Level on Value Relevance of Accounting Information of Firms Listed in Tehran Stock Exchange (TSE)
  هاشم ولی پور قدرت اله طالب نیا رضا احمدی
• Open Access Article
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  15 - A Review Influence of Corporate Governance on Earning Quality in TSE Companies
  دکتر علی اسماعیل زاده مقری دکتر محمد جلیلی عباس زند عباس آبادی
• Open Access Article
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  16 - Investigate earnings management at the sensitive earnings amounts’ threshold of companies with high financial leverage
  SARA shafiee hamidreza kordlouie shadi shahverdiani maziyar ghasemi
  10.30495/jma.2022.20206
• Open Access Article
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  17 - Social TiesTheory and Audit Quality : Experimental Evidence of Tehran Stock Exchange
  gholamali Movahedi Asl Mehdi Moradzadeh fard Hamid Ahmadzadeh
  10.30495/jma.2022.19756
• Open Access Article
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  18 - Interpretive Evaluation of Green Audit Quality in Presence of Sustainable Reporting Readability Themes of Capital Market Companies
  Javad Faramarz Yahya Kamyabi Javad Ramezani
  10.30495/jest.2022.61263.5414
• Open Access Article
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  19 - corporate governance role in readability of board of directors' report of companies listed in Tehran Stock Exchange
  Hosna ghahramani Saghir fatemeh sarraf Roya darabi
• Open Access Article
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  20 - The effect of voluntary disclosure of historical and forward-looking non-financial information on sustainability performance
  Gholamhossein Pourgholami Dafchahi Mahmood Samadi Largani Razieh Alikhani Mohammadreza Pourali
• Open Access Article
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  21 - The Impact of Optional Disclosure of Asset Sales on the Financial Performance
  Najmeh Naderi Bahareh Banitalebi Dehkordi
• Open Access Article
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  22 - Information Environment and Earnings Management in Companies to Dual Holdings
  Alireza Heidarzadeh Hanzaei Leila Barati
• Open Access Article
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  23 - Urinary incontinence associated with sexual health in women of Qom in 1394
  مهیندخت سعادتمند نسرین شریف زاده معصومه کریمی
• Open Access Article
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  24 - Eternally wedding A review of mystic death or celebration of a rebirth in Moulan’s poems Didactic*
  Seyed Ahmad Hosseini Kazerooni Esmaeil AbdiMakvand
• Open Access Article
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  25 - ’Death before Death’’
  Abbas Kaymanesh
• Open Access Article
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  26 - Strategies to Deal with the Ego by Emphasizing the Two Concepts of Voluntary Death and Annihilation (Comparative Examination of Rumi and Attar's views)
  Hakimeh Kahsari Masoud Mahdian Malihe Mahdavi
  10.30495/rpcl.2023.707187
• Open Access Article
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  27 - رابطه پایداری تغییرات غیرعادی مانده وجوه نقد با پایداری اقلام تعهدی اختیاری)مدیریت سود(
  سیدحسن صالح نژاد حسین اکبری سید حسام وقفی
• Open Access Article
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  28 - بررسی رابطه بین تمرکز مالکیت و سطح افشای اختیاری در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران
  اکرم عزیزی داریوش جاوید
• Open Access Article
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  29 - The effect of voluntary information disclosure on environmental costs
  fatemeh golzadeh mohammad reza Abbasi Astemal
• Open Access Article
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  30 - E
  shabnam ghadi sahebi Mehdi Ali Nejad
• Open Access Article
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  31 - Evaluating the Effect of Financial Health Indexes from the Aspect of Inhibiting and Opportunistic Behaviors of Income Management in Companies with Different Investment Opportunities
  Omid Sabaghiyan Toosi Zahra Moradi Shohreh Yazdani
• Open Access Article
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  32 - Social determinants of interaction with urban strangers in Sanandaj
  مسعود گلچین Seyyed Hossein Serajzadeh Abdolhosein Kalantari Kamal Khaleghpanah sabah adin mafakheri
• Open Access Article
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  33 - Social Determinants of interaction with urban strangers in Sanandaj
  Masoud Golchin Seyyed Hossein Serajzadeh Abdolhosein Kalantari Kamal Khaleghpanah Sabahaldin Mafakheri
  10.30495/uss.2022.692946
• Open Access Article
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  34 - بررسی نقش تعدیلی بیش ارزیابی حقوق صاحبان سهام بر رابطه بین کیفیت حسابرسی و اقلام تعهدی اختیاری در شرکتهای پذیرقته شده در بورس اوراق بهادار تهران
  فایق احمدی الهه گنجویی
• Open Access Article
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  35 - بررسی ارتباط بین سطح افشاء و کیفیت سود در شرکت‌های پذیرفته شده دربورس اوراق بهادار تهران
  عبدالله تیمناک فائق احمدی محمدحسین رنجبر
• Open Access Article
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  36 - تاثیر حاکمیت شرکتی و اقلام تعهدی اختیاری برچسبندگی هزینه های عملیاتی
  فایق احمدی مریم عباسی
• Open Access Article
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  37 - The Impact of Companies Environmental Law on Earnings Smoothing
  Vahid Bekhradi Nasab
  10.30495/msds.2021.1931616.1002
• Open Access Article
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  38 - Examining the Relationship between the Level of Disclosure of Accounting Information and the Fluctuation of the Price of Stock, in the Companies Accepted in Tehran’s Stock Market
  Mohammad Hassani Seyed Mohammad Bashir Hosseini
• Open Access Article
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  39 - Critical Discourse Analysis in the Story of “How Hamza Came to Battle without a Coat of Mail” Based on Norman Fairclough's Theory
  Roghayeh Mousavi Alimohammad Poshtdār
• Open Access Article
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  40 - Abodes of Mary in Mystical Texts of the 4th till 9th Centuries A.H.
  Tāhereh Khoshhāl Dastjerdī zeinab Rezāpour
• Open Access Article
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  41 - Indigence and Abundance from Hojviri and Khaje Abdollāh Ansari’s Points of View
  سهیلا موسوی سیرجانی
• Open Access Article
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  42 - The Role of the Emotional Arousal in Attentional and Memory Biases in Obsessive Compulsive Disorder(OCD)
  Hojjat Farahani Hossein Naeli Hossein Molavi Hamid T. Neshatdoost
• Open Access Article
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  43 - Cognitive strategies in patients with mixed anxiety-depression and obsessive-compulsive disorders
  Fatemeh Moin Alghorabaie Mohammad R. Shaeeri Mohammad Sanati Mahdi Fadaee
• Open Access Article
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  44 - کیفیت سود و بازده سهام شرکت‌های بورسی
  حسن مهرابی م مینویی مرضیه ابریشم چی
• Open Access Article
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  45 - مدیریت سود و اطلاعات صورت‌های مالی
  محمد محمدی مرضیه بهمن آبادی سید رسول حسینی
• Open Access Article
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  46 - Explaining the company's debt and earnings management Tnvsazy
  هاشم Nikomaram S.A Hadiyan
• Open Access Article
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  47 - The ability to assess and explain the models and optional Aqlamthdy revenue model Optional for detecting earnings management
  فریدون Rahnemaei صادق Rezaei A.K Salehi
• Open Access Article
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  48 - مدیریت سود؛ رفتارهای فرصت‌طلبانه، مکانیزم نظارتی و درماندگی مالی
  محمد مرفوع سیدمصطفی حسن زاده دیوا
• Open Access Article
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  49 - The Relationship Between Voluntary Disclosure and Corporate Governance Mechanisms
  Mohammad Kashanipoor Majid Zanjirdar Seyed Mahdi Parchini Parchin Seyed Javad Babazadeh
• Open Access Article
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  50 - Comparability of Accounting, Quality of Financial Reporting and Pricing Efficiency of Optional Accruals
  Farzaneh Nasirzadeh Seyed Mohsen Salehi Vaziri
  10.30495/faar.2023.707967
• Open Access Article
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  51 - تأثیر هیئت مدیره مشترک بر افشای اختیاری اطلاعات و کیفیت سود
  داریوش فروغی جمال علیدادی شمس آباد
• Open Access Article
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  52 - The effect of tangible fixed assets and long-term investments in the quality of earnings
  محسن Dastgir بهرام GHanizadeh
• Open Access Article
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  53 - اثرکیفیت حسابرسی بر اقلام تعهدی اختیاری و ارائه گزارش حسابرسی مشروط
  حمیدرضا وکیلی فرد قدرت اله طالب نیا امید صباغیان طوسی
• Open Access Article
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  54 - The Relationship between Environmental Uncertainties and Current Stock Return
  Bahareh Armat Mohsen Dastgir
• Open Access Article
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  55 - تأثیر چرخه عمر واحد تجاری بر مدیریت سود از طریق فعالیت‌های واقعی
  محمدرضا مهربان پور حمید آذر خوش محمود حسن زاده کوچو مهران عربی
• Open Access Article
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  56 - رابطه بین اظهارنظر حسابرس، اقلام تعهدی اختیاری و ریسک مالی
  بهزاد کاردان مهدی صالحی حسین کلاته
• Open Access Article
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  57 - The Relationship between Firm Value and Rate of Information Disclosure
  Dariosh Foroghi Ahmad Adineh Jounaghani
• Open Access Article
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  58 - تأثیر گرایش‌های احساسی سرمایه‌گذاران بر افشای اختیاری در بازار سرمایه ایران
  علی زارعی رویا دارابی
• Open Access Article
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  59 - کیفیت سود و سیاست توزیع سود نقدی شواهدی از بورس اوراق بهادار تهران
  جواد مرادی محمد سیرانی محسن سیاح رزیانی
• Open Access Article
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  60 - Relationship between Corporate Governance and Earnings Quality rating emphasis on corporate governance
  سعید Jabarzadeh یعقوب Por karim ولی Por karim M.R Abasi
• Open Access Article
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  61 - The Association between Capital and Ownership Structure and Income Smoothing Decisions
  Younoes Badavar Nahandi Saeed Mahmoodzadeh Baghbani Amin Blouri
• Open Access Article
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  62 - Discretionary Accrual Anomalies, R&D Costs, PTH Returns and Q-factor Model
  Arsalan Esmaeli Hamidreza Gholamnia Roshan
  10.30495/faar.2023.699790
• Open Access Article
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  63 - Evaluating the performance of bank branches using fuzzy network data envelopment analysis model with optional input-undesirable output
  Hasan Amini Javid` Mohammad Ebrahim Mohammadpoor Zarandi Mirfeiz fallahshams naghi shoja
• Open Access Article
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  64 - کشف مدیریت سود با استفاده از شبکه‌های عصبی
  بیتا مشایخی هانیه بیرامی هانی بیرامی ساراسادات اخلاقی
• Open Access Article
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  65 - Forecast earnings management based on adjusted Jones model using Artificial Neural Networks and Genetic Algorithms
  Khosro Faghani Makrani S. Hasan Salehnezhad Vahid Amin
• Open Access Article
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  66 - Meta-analysis of the effect of information disclosure on market reaction
  Shiva Zamani Majid Zanjirdar Ali Lalbar
  10.30495/afi.2022.1948883.1091
• Open Access Article
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  67 - Selecting the optimal model for impact of external financing variables on voluntary discretionary accruals in companies with high and low investment opportunities
  Omid Sabaghiyan Toosi Zahra Moradi Shohreh Yazdani
  10.30495/afi.2022.1954553.1115
• Open Access Article
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  68 - Frequency of recurrence and improve stress urinary incontinence in women after anterior Colporrhaphy surgery in clinic of women 22 Bahman Hospital during 1391-1392
  Parisa Zarif Najafi Ziba Zohourian Mohsen Ghasemi Delaram Zirachi
• Open Access Article
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  69 - The relationship between intellectual rumination, physical deformation and obsession compulsion with depressive symptoms in students
  Meysam Mahmoudiyan simin Epchi hagh kazem Rasoul Zadeh Tabatabaee
• Open Access Article
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  70 - The impact of surplus free cash flow on earnings management in food industry companies listed at the Tehran Stock Exchange
  Mohammad Kavoosi Kalashami Parisa Khaligh Khiavi
• Open Access Article
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  71 - A comparative study of the concept of "death" in Iranian mythology and mystical poetry
  atefeh badiee golmakan reza ashrafzadeh saied majeed taghavi