List of Articles صورت‌های مالی Open Access Article Abstract Page Full-Text 1 - Financial Statement Comparability and Expected Stock Price Crash Risk Zohreh Hajiha hasan Chenari Bouket Open Access Article Abstract Page Full-Text 2 - Visualizing Financial Statements and Improving Users' perception of Intellectual Capital in Companies Nassim Shahmoradi Hashem Nikoomaram Bahman Banimahd Feridoon Rahnamay Roodposhti Open Access Article Abstract Page Full-Text 3 - Related-Party Transactions and Financial Statement Comparability: An Empirical Study of the Conflict of Interest Hypothesis Khadijeh Najafian Mehdi Safari Gerayli Open Access Article Abstract Page Full-Text 4 - The Detection of Financial Statements Fraud According To Audit Report of Financial Statments Mehdi Rezaie Mahdi Nazemi Ardakani Alireza Naser Sadrabadi Open Access Article Abstract Page Full-Text 5 - Financial Statement Comparability and Cash Holdings mehdi safari gerayli (Ph.d) Yasser Rezaei pitenoei (Ph.d) Open Access Article Abstract Page Full-Text 6 - Providing a Model of the Relationship between the Financial Statements Comparability and Stock Price Crash Risk with Moderating role of the Audit Committee. Abbas Daryabari Ghodratallah Talebnia Mohammad khodaei Valeh Zaghard faeygh ahmadi Hamidreza Vakilifard Open Access Article Abstract Page Full-Text 7 - The Moderating Effect of Corporate Governance on the Relationship Between Independent Audit Quality and Tax Gap Mahnaz Norouzi Asl Balkanlou Hamzeh Didar Mehrdad Panahi Dorcheh Open Access Article Abstract Page Full-Text 8 - Investor Sentiment, Misstatements, and Auditor Behavior Faegh Ahmadi amirhossein jamali mohammad hadi hosseini sarani 10.30486/fbra.2022.1950741.1071 Open Access Article Abstract Page Full-Text 9 - Investigating the effect of managers' narcissism and overconfidence on the comparability of financial reports Shahrzad Seraj Mohammad Reza Hamzah Open Access Article Abstract Page Full-Text 10 - The Relationship between Comparability of Financial Statements and Asymmetric Behavior of Costs with Considering the Moderating Role of Institutional Investors’ Ownership Shirin Shahbazi Shirin Shahbazi یونس بادآور نهندی Open Access Article Abstract Page Full-Text 11 - Investigating the relationship between strengths and weaknesses of social responsibility with financial statement comparability (Empirical evidence from Tehran Stock Exchange) Hossein Eslami Mofid Abadi Amir Sina Rezai Seyed Mohammad Reza Khalilzade Open Access Article Abstract Page Full-Text 12 - The Effect of Comparability of Financial Statements on Stock Price Crash Risk with Emphasis on the Role of Management Ability in Tehran Stock Exchange Abdolkarim Farhanian Allah Karam Salehi Open Access Article Abstract Page Full-Text 13 - The effect of capital structure and operating cycles on the relationship between comparability of financial statements and holding cash Mohammadreza Mehrabanpour Farzin Rezaei Maryam Moradi Leila Moradi Open Access Article Abstract Page Full-Text 14 - The Relationship between the Financial Statements Comparability and Company Growth Opportunities Regarding the Mediating Role of Financial Constraints and Financial Reporting Quality Younes Badavar Nahandi Mohammadreza Abbasi Astamal Zeinab Omarpour Mesrkanlo 10.71848/jcma.2024.997393 Open Access Article Abstract Page Full-Text 15 - تاثیر تجدید ارائه صورت‌های مالی بر روی رشد ناشی از تامین مالی درونی و بیرونی شرکت‌ها فرزین رضایی احسان حسن زاده رحمانی Open Access Article Abstract Page Full-Text 16 - Reviewing the Efficiencies of Informative Content in External Financial Reporting to Forecasting of Behavior of Stocks Return for the Companies listed in Tehran Stock Exchanges by Canonical Correlation Analysis ٍElaheh Safaei Tabrizi Open Access Article Abstract Page Full-Text 17 - ویژگی‌های کمیته حسابرسی و کیفیت صورت‌های مالی حمیدرضا کردلویی وحید یوسفی Open Access Article Abstract Page Full-Text 18 - The Auditors' Preferences Affecting Factors on Inherent Risk in the Account Remaining Sum Level and Financial Statements Level Zohreh Hajiha Open Access Article Abstract Page Full-Text 19 - اهمیت کیفیت محیط اطلاعات داخلی در اجتناب مالیاتی غلامرضا کرمی امیر فیروزنیا حمید کلهرنیا Open Access Article Abstract Page Full-Text 20 - رابطه بازده با سود و جریانات نقدی قبل و بعد از تجدید ارائه صورت‌های مالی حمیدرضا ناظمی محمدرضا عبدلی Open Access Article Abstract Page Full-Text 21 - حاکمیت شرکتی و تجدید ارائه صورت‌های مالی سیدرضا موسوی حسین جباری عباس طالب بیدختی Open Access Article Abstract Page Full-Text 22 - Explaining the Promoting and Inhibiting Social Components of Companies to Improve the Quality of Financial Statements Behnam Sam Daliri Kaveh Azinfar Seyyed Ali Nabavi Chashmie Mohammadreza Pourali 10.30495/faar.2023.699791 Open Access Article Abstract Page Full-Text 23 - The effect of the Structure of Sources Financing on Operating Performance with an Emphasis on the Role of Strategic Ownership and Financial Restatements of Corporate Admitted to the Tehran Stock Exchange Hossein Eslami Mofid Abadi Soniya Maraghe Marzieh Ebrahimi Shaghaghi Open Access Article Abstract Page Full-Text 24 - Corporate Social Responsibility and Compare Financial Statements Babak Jamshidinavid Maryam Mansouri 10.30495/afi.2021.1927769.1019 Open Access Article Abstract Page Full-Text 25 - The Impact of Managers' Moral Bias on the Divergence of Investor Behavior: Emphasizing the Moderating Role of Comparability and Readability in Financial Reports mohsen tohidloo Ali Bayat Ali Mohammadi Vahhab Rostami Open Access Article Abstract Page Full-Text 26 - Investigating the Mediating Role of Comparability of Financial Statements on the Relationship between Managers' Opportunistic Behavior and Investors' Divergence of Opinions mohsen tohidloo علی بیات Ali Mohammadi VAHAB ROSTAMI 10.30486/FBRA.1403.1105071 Open Access Article Abstract Page Full-Text 27 - Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay Mohammad Ali Sari Open Access Article Abstract Page Full-Text 28 - Effect of Revising the Structure of Core Financial Statements on Its User's Perception Using Eye Tracking Data mohamad hosein vadiee reza hesarzadeh farhad nasimtoosi 10.30486/FBRA.1403.1123069
