List of Articles Earnings management Open Access Article Abstract Page Full-Text 1 - Behavioral analysis of the relationship between the rate of return on equity and earnings management based on the smooth transition regression approach Yazdan Gudarzi Farahani Leila Barati Open Access Article Abstract Page Full-Text 2 - Comparing Earnings Management in Germany and the USA Taufiq Arifin Indra Kusuma Open Access Article Abstract Page Full-Text 3 - The role of financial motivation in profit management decisions with an emphasis on the personality characteristics of financial managers Ali Ramzi mojdeh mohamadreza Vatanparast Mehdi Meshki Open Access Article Abstract Page Full-Text 4 - The relationship between stock liquidity and real earnings management with the moderating role of institutional ownership Yassaman Khalili Atefeh Hajiyan Berenjanstki Open Access Article Abstract Page Full-Text 5 - Earnings Management and Audit Opinion: Evidences of Private Audit Firms بهمن بنی مهد یحیی حساس یگانه نرگس یزدانیان Open Access Article Abstract Page Full-Text 6 - 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 Abstract Page Full-Text 7 - Appraising Accrued & Real-Based earning management to achieve industry Average Profitability Shima hoseinzadeh Azita Jahanshad Open Access Article Abstract Page Full-Text 8 - Bloated Balance Sheet and Substitute Mechanisms to Avoid Negative Earnings Surprises Hassan Farajzadeh Dehkordi Hassan Hemmati Hale Sanaee Open Access Article Abstract Page Full-Text 9 - The Effects of Stagflation on Real and Accrual-based Earnings Management F. Mohammadrezaei Khosro Manteghi Esmail Abbasi Open Access Article Abstract Page Full-Text 10 - The Effect of Earnings Management on the Relationship Between Earnings Forecast Error and Accounting Conservatism Yaser Ahmadi Bahman Banimahd Ghodratollah Talebniya Zahra Pourzamani Open Access Article Abstract Page Full-Text 11 - Provide a Earnings Management forecasting model using ant colony and particle swarm algorithm algorithms Vahid Yousefi HAMIDREZA KORDLOUIE faegh ahmadi mohammadhamed Khanmohammadi Dashti Nader Open Access Article Abstract Page Full-Text 12 - Does the Managers’ Personality Type Help Them Deceive the Market Through Social Responsibility Disclosure with the Goal of Hiding Earnings Management? Ahmad Reza Shafaat Mohammad Kashanipour Reza Gholami Jamkarani Hossein Jahangirnia Open Access Article Abstract Page Full-Text 13 - The Role of Earnings Management in Theoretical Development and Improving the Efficiency of Accounting-Based Financial Distress Prediction Models Abbas Ramezanzadeh Zeidi Khosro Faghani Makarani Ali Jafari 10.22034/amfa.2019.1879394.1300 Open Access Article Abstract Page Full-Text 14 - The Impact of Peer Performance on the Bedford's Law and Cosmetic Earnings Management Majid Zanjirdar 10.22034/amfa.2021.1906150.1472 Open Access Article Abstract Page Full-Text 15 - Bankruptcy Prediction Modeling Using the Variables of Earnings Management moslem ghatebi vali khodadadi alireza jorjorzadeh aHMAD KAAB OMEIR 10.30495/eco.2020.1893925.2322 Open Access Article Abstract Page Full-Text 16 - Analysis of agency conflict with emphasis on aspects of earnings management, audit quality and cost of equity; Game theory approach Zahra Moghaddam Hamzeh Didar Kiumars Shahbazi Ali Ebadian 10.30495/eco.2024.1993373.2776 Open Access Article Abstract Page Full-Text 17 - Expansion of Financial Distress Modeling Using Corporate Earnings Management in the Iran's Economic Environment Abbas Ramezanzadeh Zeidi Khosro Faghani Makrani Ali jafari Open Access Article Abstract Page Full-Text 18 - The role of female directors of companies listed on the Tehran Stock Exchange and its effect on the relationship between corporate social responsibility and earnings management mohamadreza hoseinimasoom ali taghavi moghadam Open Access Article Abstract Page Full-Text 19 - Analysis of agency conflict with emphasis on aspects of earnings management, audit quality, and cost of equity: Game theory approach Zahra Moghadam Hamzeh Didar Kiumars Shahbazi Ali Ebadian Open Access Article Abstract Page Full-Text 20 - The Impact of Transactions with Affiliated Individuals on the Manipulation of Actual Activities, with Emphasis on the Role of Regulatory Corporate Governance Ali mohammadi Ali Nikouei Sardar Esmaeilzadeh Open Access Article Abstract Page Full-Text 21 - Investigating the effects of types of cash flow and controlling shareholders on the relationship between profit management and financial performance to predict financial bankruptcy (firefly algorithm) Gurban Heki Behrouz Sadeghi Amroabadi Seyyed Mohammad Reza Davodi 10.30495/fed.2023.705596 Open Access Article Abstract Page Full-Text 22 - Modeling and Experimental Test of the Effects of the Quality Components of Management Accounting Information on the Tax Risk of Tehran Stock Exchange Firms محمد نمازی Seyed Hamid Reza Rakhsha DOI: 10.30495/FAAR.1403.1073184 Open Access Article Abstract Page Full-Text 23 - The performance of corporate social responsibility based on strengths and weaknesses and the Profit and loss Items Classification Shifting: Opportunistic view versus ethical view kaveh parandin Yaser shirzadi Somayeh Hosseini Aghdaei Open Access Article Abstract Page Full-Text 24 - Earnings Management Model by Using Deferred Tax Asset and Deferred Tax Liability Strategies Vahid Tavasoli Yadollah Tariverdi 10.30495/faar.2024.709443 Open Access Article Abstract Page Full-Text 25 - 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 26 - The Role of Perceived Pressure on Accountants' Ethical Beliefs in Financial Reporting Zeynab Yazdi Bahman Banimahd Hashem Nikoomaram 10.30495/faar.2024.709448 Open Access Article Abstract Page Full-Text 27 - 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 28 - Investigating the Effect of Corporate Governance and Social Responsibility on the Relationship between Earnings Management and Board Compensation in Firms Listed on the Tehran Stock Exchange Nassim Shahmoradi Somayye Entezari Marzieh Shafiei Open Access Article Abstract Page Full-Text 29 - 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