List of Articles اقلام تعهدی Open Access Article Abstract Page Full-Text 1 - Examining the relationship between institutional investor inattention, accruals quality and conditional conservatism Mohamad Mohamadi Shohreh Khaleghi Mohamadi 10.71965/AFT.2024.783916 Open Access Article Abstract Page Full-Text 2 - The Impact of Earning Quality on Excess Returns with Regard to Momentum the Impact of Earning Quality on Excess Returns with Regard to Momentum Category 24's portfolio technique for seasonal vahid bekhradi nasab Fatemeh Jolanejad Open Access Article Abstract Page Full-Text 3 - تاثیر ریسک اطلاعات بر هزینه ناخالص بدهی و هزینه سهام عادی تعدیل شده شرکت ها فرزین رضایی ثریا ویسی حصار Open Access Article Abstract Page Full-Text 4 - The Role Of Return Dispersion In The Interpreting Of The Accrual Anomaly Yahya Hassas Yeganeh Samaneh Bari Open Access Article Abstract Page Full-Text 5 - کیفیت گزارشگری مالی و نوسان بازده غیرمتعارف سهام بهزاد قربانی داریوش فروغی هادی امیری سید عباس هاشمی Open Access Article Abstract Page Full-Text 6 - Investigating the Impact of Accrual Anomaly on Corporate Financing Activities Reza Mansourian Nader Rezaei Open Access Article Abstract Page Full-Text 7 - Quality of Earning and Capital Cost هاشم نیکومرام پیمان امینی Open Access Article Abstract Page Full-Text 8 - Management bonus and earning persistence Hashem Nikomaram Parisa Pazouki Open Access Article Abstract Page Full-Text 9 - Eeffect of corporate governance on the relationship between disclosure of internal control weakness and accruals quality Solmaz Farazdaghi Sina Kheradyar Fazel Mohammadi Nodeh Mahmoud Samadi Lorgani Open Access Article Abstract Page Full-Text 10 - The Effect of Accounting Standards on Financial Reporting Quality in the Companies Listed In Tehran Stock Exchanges H.R. Vakili fard M. Aliakbari Open Access Article Abstract Page Full-Text 11 - Studying the Pricing of Earnings Components During Corporate Life Cycle Freydoon Rahnamaye Roodposhti Farid Gholami Hassankiadeh Sara Karimpour Open Access Article Abstract Page Full-Text 12 - Stock market reactions to earnings management, corporate risk and weak internal controls sid nia valinia Mohammed Hussain Ranjbar daowd khodadady hojat alaha salari Open Access Article Abstract Page Full-Text 13 - Analysing Investors’ overreaction to the Accruals (Accrulas Anomoly) in Tehran Stock Exchange Seyyed Ali Hosseini Hojjat Esmaeilzadeh MohammadSadegh Ghaznavi Open Access Article Abstract Page Full-Text 14 - The Relationship of Management Optimism and Earnings Smoothing between Banks Listed in Tehran Stock Exchange and OTC Jamal Bahri Sales Open Access Article Abstract Page Full-Text 15 - Accrual Quality Assessment Model in Banking Industry Gholamhossein Assadi Bahador Nayebi Open Access Article Abstract Page Full-Text 16 - Investigating the Role of the Board Structureon the Relationship between the Characteristicsof the Audit Committee and the Qualityof Financial Information Shokrollah khajavi GholamReza Rezaei Mojtaba Bageri Open Access Article Abstract Page Full-Text 17 - نقش پیشبینی های تحلیلگران جریان نقد در ناهنجاری اقلام تعهدی وحید بخردی نسب فاطمه ژولانژاد Open Access Article Abstract Page Full-Text 18 - Investigation the Effect of Board Characteristics and External Auditing Quality on Accruals Based Earnings Management Maryam Sangin Ghasr Alireza Heidarzadeh Hanzaei Open Access Article Abstract Page Full-Text 19 - The Impact of the Auditor Tenure on Earnings Quality under of Information Asymmetry Between auditor and manager Mojtaba Motalebian Mehdi Arabsalehi Hadi Amiri Open Access Article Abstract Page Full-Text 20 - Investigating the relationship between social responsibility and the quality of accruals and profit stability in companies listed on the Tehran Stock Exchange Mahdi Filsaraei 10.71848/jcma.2024.97372 Open Access Article Abstract Page Full-Text 21 - The Relationship between Cost of Equity and Risk in Earning Components (accruals and cash flows) in Tehran Stock Exchange Firms حسین Karbasiyazdi عبدالله Neami M.S Miraghai Open Access Article Abstract Page Full-Text 22 - بررسی پایداری جزء نقدی نسبت به جزء تعهدی سود و شناسایی سهام بیش-کم ارزش‌گذاری شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران سید محمود موسوی شیری مرتضی فدایی محسن مفتونیان مائده بابائی کلاریجانی Open Access Article Abstract Page Full-Text 23 - Investigating the effect of CEO power on the risk of stock price falls with the role of increasing the quality of accruals in companies listed on the Tehran Stock Exchange سارا صادقی علی اسماعیل زاده 10.30495/fed.2021.687875 Open Access Article Abstract Page Full-Text 24 - کیفیت سود و بازده سهام شرکت‌های بورسی حسن مهرابی م مینویی مرضیه ابریشم چی Open Access Article Abstract Page Full-Text 25 - تأثیر ساختار سررسید بدهی بر مدیریت سود مبتنی بر اقلام تعهدی محمد نمازی زهره حاجیها حسن چناری بوکت Open Access Article Abstract Page Full-Text 26 - Effects oF Accruals Qulity on Conditional Volatility سلاله فیض اللهی کسینی مریم لشکری زاده Open Access Article Abstract Page Full-Text 27 - تأثیر دانش مالی مدیرعامل بر روی مدیریت سود محمد ملازاده محمود لاری دشت بیاض محمد جواد ساعی Open Access Article Abstract Page Full-Text 28 - 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 Abstract Page Full-Text 29 - نقش اقلام تعهدی درسودآوری و سود سهام شرکت‌ها غلامرضا فرساد امان الهی مهدی معدنچی زاج Open Access Article Abstract Page Full-Text 30 - The Effect of Enterprise Risk Management on the Relationship between External Financing and Earnings Management محمد حسین پوراحمدی غلامرضا فرساد امان الهی Open Access Article Abstract Page Full-Text 31 - رابطه بین تصمیمات تامین مالی با انواع مدیریت سود سید کاظم ابراهیمی علی بهرامی نسب منصور احمدی مقدم Open Access Article Abstract Page Full-Text 32 - Audit Quality, Earnings Quality and Cost of Equity Capital Mahdi Moradzadehfard Mojtaba Adili Seyed Javad Ebrahimian Open Access Article Abstract Page Full-Text 33 - اثر اخبار مرتبط با اعلان سود و مومنتوم بر اصلاح نابهنجاری اقلام تعهدی سعید یادگاری سید عباس هاشمی هادی امیری Open Access Article Abstract Page Full-Text 34 - تبیین الگویی برای مدیریت سود در شرکت‌های ورشکسته و مقایسه آن با مدل اصلاح‌شده جونز سید مهدی فداکار خسرو فغانی ماکرانی علی ذبیحی Open Access Article Abstract Page Full-Text 35 - 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 Abstract Page Full-Text 36 - 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 Abstract Page Full-Text 37 - Implementation of Direct Subsidy System and Profitability Indicators in Political Economy Theory علی مسیبی بهروز فرزانه حاجی حسنی Open Access Article Abstract Page Full-Text 38 - The Impact of Earning Quality on Excess Returns with Regard to Momentum Vahid Bekhradinasab Fatemeh Zholanezhad Open Access Article Abstract Page Full-Text 39 - اثر بی قاعدگی اقلام تعهدی بر قیمت‌گذاری شرکت‌ها ویدا مجتهدزاده منا قدرتی Open Access Article Abstract Page Full-Text 40 - The effect of financial leverage on the abnormality of accruals with an emphasis on profit management based on the goal of achieving profit thresholds حسن چناری Roya Darabi DOI: 10.30495/JDAA.1403.1079759 Open Access Article Abstract Page Full-Text 41 - The Role of Accruals in Mitigating Timing and Matching Issues of Cash Flows Sara Salimi Ghale hosein etemadi Javad Rezazade Mansour Momeni 10.30495/jdaa.2023.702083 Open Access Article Abstract Page Full-Text 42 - The Impact of Accounting Information Quality and Monetary Policy on Bankruptcy Prediction Mohammad Hossein Setyesh milad rahimi 10.30495/jdaa.2023.699866 Open Access Article Abstract Page Full-Text 43 - The Relationship between the Quality of Accounting Information and Institutional Investment on Investment Efficiency in Banks Present in the Capital Market of Iran Shahnaz mashayekh mona parsaei pariya askarzadeh 10.30495/jdaa.2023.699868
