List of Articles statement

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  1 - Examining the goals of users of financial reports of municipalities with regard to performance-based budgeting
  Reza Sotudeh alireza fahkrabadi mitra kasheh maryam movahedian
• Open Access Article
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  2 - Investigating the personality characteristics of religious and revolutionary youth in the efficiency of the Islamic system based on the policies of the statement of the second step of the revolution
  sajjad jafarnezhadper Mahrokh Lotfollahi Haggi Reza Rostamzadeh
• Open Access Article
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  3 - A Comparative Analysis of Mission and Vision Statements of Top Fortune Companies and Iranian Companies in Food Industry using Text Mining and Clustering
  Mohsen Shafei nik abadi Ata Karbasi kheyr
• Open Access Article
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  4 - An Impirical Investigation of the Effects of Financial Statement Analysis in Predicting Future Dividend of the Firm Member in Tehran Stick Exchange.
  R. Shabahang F. Heydarpour
• Open Access Article
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  5 - Providing an optimal model for gaining public trust in the Complaints System and Inspection Agency's announcements
  enayat davoudi Afsaneh Mozaffari Ali asghar kia Shahnaz Hashemi
  10.30495/mediastudies.2022.53275.1379
• Open Access Article
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  6 - Extending mathematical structures from X to P^*(X), and some equivalents of the axiom of choice
  حسین حسینی گیو
• Open Access Article
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  7 - Financial Statement Comparability and Expected Stock Price Crash Risk
  Zohreh Hajiha hasan Chenari Bouket
• Open Access Article
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  8 - Dissecting stock price momentum using financial statement analysis of companies listed on the Tehran Stock Exchange
  Ahmad Khoddamipour Majid Azadi Sheshdeh
  10.30495/jfksa.2022.20589
• Open Access Article
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  9 - Surveying the effect of objective dimensions of electronic payment on using electronic payment systems with moderating role of perceived security and perceived trust of electronic transfer in Mellat Bank branches in Sari city
  Rohoallah Alizadeh Seyed Mehdi Hosseini Ozineh Elham khani
• Open Access Article
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  10 - Surveying the Effect of Objective Dimensions of Electronic Payment on Using Electronic Payment Systems with Moderating Role of Perceived Security and Perceived Trust of Electronic Transfer in Mellat Bank
  R. Alizadeh S. M. HosseiniOzineh E. Khani
• Open Access Article
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  11 - The Ability of Direct Cash Flow versus Indirect Cash Flow Method for Predict Future Operating Cash Flow
  غلامرضا کردستانی بهمن کولیوند عباس زند عباس آبادی
• Open Access Article
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  12 - Survey the Relation between Different Segments of Cash Flow Statement and Capital Structure
  Farzaneh Heidarpoor Hasan Esmaeili
• Open Access Article
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  13 - Related-Party Transactions and Financial Statement Comparability: An Empirical Study of the Conflict of Interest Hypothesis
  Khadijeh Najafian Mehdi Safari Gerayli
• Open Access Article
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  14 - The Detection of Financial Statements Fraud According To Audit Report of Financial Statments
  Mehdi Rezaie Mahdi Nazemi Ardakani Alireza Naser Sadrabadi
• Open Access Article
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  15 - Mission and Vision Statement of Iran's Agricultural Innovation System
  Farisa Irannejad Rankoohi Mehdi Mirdamadi Jamal F.Hosseini Farhad Lashgarara Mohamadreza Rezaezapanah
  10.30495/jaeer.2022.56165.10845
• Open Access Article
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  16 - Applying Rough Developed theoretical Models (ERST), Interpretation-Structural Analysis (ISM) and Decision Tree (CART) for Help Auditors to Identify Fraud in the Financial Statements of Companies Listed on the Stock Exchange of Iran
  Davood Hasanpoor hasan valiyan mehdi safari griyly Reza Tahmasbizadeh
• Open Access Article
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  17 - Investigating the behavior of individual investors after the release of financial statements
  Davoud gorjizadehbaee Mohammad hamed khan mohammadi
• Open Access Article
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  18 - Financial Statement Comparability and Cash Holdings
  mehdi safari gerayli (Ph.d) Yasser Rezaei pitenoei (Ph.d)
• Open Access Article
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  19 - The effect of cash flow classes on the speed of adjustment of capital structure
  atefeh Ghaemian bahram Mohseni Maleki rastaghi iman dadashi Maryam shafiee kakhki
• Open Access Article
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  20 - The effect of a coherent presentation model of financial statements on investors' judgment and decisions in comparison with the model presented by the Tehran Stock Exchange and the auditing organization using a quasi-experimental approach
  saber sheri Mohammad Hassan Ebrahimi Sarv Olya Qasem Bolo vahid eftekhari
• Open Access Article
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  21 - 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
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  22 - The identifying and investigating the factors of not applying inflation Impacts on the financial reporting in Iran
  Sadegh Nekooei Mahdi Salehi Yahya kamyabi
• Open Access Article
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  23 - The Interactive Role of an Auditor's Expertisein the Relationship between Abnormal Transactionswith Biased People and Financial Statement Fraud:Testing Agency Theory
  Amirali Bandarian Saeid Emami Dehcheshmeh Khatereh Kargarpur
  10.71907/sebaa.2022.2209-1077
• Open Access Article
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  24 - 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
  10.71907/sebba.2024.2308-1126
• Open Access Article
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  25 - Literary democracy in the thought of Muhammad Ali Jamal-Zadeh and Mikhail Noaimeh (comparative study based on pre-disciplinary theory)
  sajad arabi Aliasghar Ghahramani Moghbel naser zare Rasoul Balavi , Mohmmed Javad Pourabed
• Open Access Article
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  26 - Predicting financial statement fraud using fuzzy neural networks
  Mohsen Rostamy-Malkhalifeh Maryam Amiri Mehrdad Mehrkam
  10.22034/amfa.2020.1892431.1370
• Open Access Article
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  27 - The role of effective variables on the relationship between tax avoidance and investment efficiency
  Nazanin Bashirimanesh Zohreh Arefmanesh
  10.22034/amfa.2023.1968722.1806
• Open Access Article
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  28 - Financial Statement Comparability and the Expected Crash Risk of Stock Prices
  Barhram Parsa Fatemeh Sarraf
  10.22034/amfa.2018.544951
• Open Access Article
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  29 - An Investigation on the Impact of the Financial Ratios and Growth Rates on Future Abnormal Stock Returns (Case Study: Companies Listed in the Cement Industry)
  Delir Nasera-badai Bizhan Khazduzi Omid Mahmoudi Khoshroo
• Open Access Article
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  30 - The consequences of the western lifestyle and the ways to deal with it in the statements of the supreme leader of the revolution
  mohammad sharifani
• Open Access Article
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  31 - investigating the relationship between Spiritual Intelligence of accountant and quality of financial statements
  Matineh Parsian Rahmatollah Mohammadipour Seyed Keyvan Khatamy
• Open Access Article
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  32 - Investigating the effect of managers' narcissism and overconfidence on the comparability of financial reports
  Shahrzad Seraj Mohammad Reza  Hamzah
  10.71965/AFT.2024.939428
• Open Access Article
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  33 - Investigating the Characteristics of Fraud Statements and its Impact on Community Policies
  Hossein Kamrani Bijan Abedini Mohammad Hossein Ranjbar Faeq Ahmadi
• Open Access Article
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  34 - Criminalization of Informed False Statement in Iranian Law
  Jamal Bayghi Sayyd Reza Mosavi
  10.22034/ijrj.2023.702558
• Open Access Article
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  35 - Identifying factors affecting the competence of heads of units and centers of Islamic Azad University in accordance with the statement of the second step of the Islamic Revolution (case study of Islamic Azad University units in the northwest
  Seyed samad Emadi vahdi mohammadreza mardani Nader Bohlouli Mojtaba Ramazani
  10.71737/jpm.2024.3083576
• Open Access Article
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  36 - Evaluation of the Effects of Satisfaction and Website Usability in Developing Customer Loyalty, Efficiency, and Positive Word-of-mouth in the e-banking Services (Case Study: Tejarat Banks)
  Razye Samadi pour Ali Khoshakhlag Hadirezgi Shirsavar
• Open Access Article
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  37 - The Pattern of Optimized Financial Statement Evaluation: A Grounded Theory Analysis
  Fatemeh Moridi Rezvan Hejazi Mohammad Hosein Ranjbar Hamid Reza Vakilifard
• Open Access Article
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  38 - The Relationship between Comparability of Financial Statements and Asymmetric Behavior of Costs with Considering the Moderating Role of Institutional Investors’ Ownership
  Shirin Shahbazi Younes Badavar Nahandi
  10.71600/jacgr.2023.977482
• Open Access Article
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  39 - Identifying the Management Categories of the Evaluating and Monitoring System for the Realization of the Resistance Economy Policies with an Emphasis on Ayatollah Khamenei’s Statements
  Ehsan Mahdavi Sanjar Salajegheh Masoud Pourkiani Saeed Sayadi Alireza Arabpour
  https://doi.org/10.71584/MGMT.2023.980445
• Open Access Article
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  40 - Investigating the situation of environmental education components in the text books of the first secondary school with emphasis on the statement of the second step of the revolution
  Fatemeh Azizzadeh Mohsen Dehghani ghanatghestani Kolsum Nami Mahmood Sabbahizadeh
• Open Access Article
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  41 - The Effect of OPEC Statements on Fluctuations in Crude Oil Prices
  Fariba Shahbodaghlou Aliasghar Esmaeilnia gatabi azadeh mehrabian ROYA SEIFIPOUR
  10.30495/eco.2020.674206
• Open Access Article
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  42 - 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
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  43 - 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
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  44 - 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
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  45 - 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
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  46 - The role of nuclear technology in increasing the national power of the Islamic Republic of Iran in the second step of the revolution
  Mohammad Pourghorban Gholamreza karimi Arsalan Ghorbani sheykh neshin
• Open Access Article
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  47 - Statement by the second step of the revolution, the charter of Mahdism and the field of realizing the new Islamic civilization
  morteza molaei
• Open Access Article
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  48 - Replacement of International Accounting Standards with Iranian Accounting Standards: The Auditor’s Opinion to Stop Providing False Financial Statements
  Roya Darabi Seyyed Mohammad Ali Mirmasoum
• Open Access Article
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  49 - The Value Relevance of Information in Annual and Interim Financial Statements in Tehran Stock Market
  M. MoradzadehFard M. Alemi S. Behzadpoor
• Open Access Article
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  50 - 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
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  51 - Evaluating the role of the business environment on the possibility of financial statements fraud of listed companies of stock exchange
  Ali Amiri Mehdi Rad Mohammad Hussein Ranjar Hojjatallah Salari
  https://sanad.iau.ir/fa/Article/1072494
• Open Access Article
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  52 - Assessing the effect of financial reporting tone and readability of financial statements on companies' value creation from the perspective of shareholders
  آرش به داش احسان رحمانی نیا رضا تهرانی علی اکبر چهارمحالی
  10.71608/faar.2025.1073046
• Open Access Article
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  53 - The Impact of Financial Statement Complexity on Stock Return:A Study Empirical In Tehran Stock Exchange
  mohammad sayrani Zohier Morady Hadis Javanmard
  10.71608/faar.2025.1073068
• Open Access Article
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  54 - The Auditors' Preferences Affecting Factors on Inherent Risk in the Account Remaining Sum Level and Financial Statements Level
  Zohreh Hajiha
• Open Access Article
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  55 - The Effect of Organizational Culture on the Relationship between Earnings Management and the Readability of Financial Statements
  محدثه ریاحی نژاد افسانه توانگر
  10.30495/faar.2021.687681
• Open Access Article
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  56 - The Relationship between the Items of Income Statement and Productivity Indices of Oil Companies
  Abbas Taleb Beydokhti Hassan Ghiasi
• Open Access Article
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  57 - The Determinants of the Timeliness of Interim Financial Statements
  Bahman Banimahd Mahtab Toutchi
• Open Access Article
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  58 - 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
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  59 - 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
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  60 - The Effect of Accounting Comparability on Financial Reporting Quality with Emphasis on Audit Quality
  Zohreh Hajiha hasan chenari
  10.30495/jdaa.2023.699869
• Open Access Article
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  61 - The Effect of the Auditor Attributes and Board of Directors Structure on the Possibility of Fraudulent Financial Statements of Commercial Companies
  Kasra Barzegar abbaspour Hossein Eslami Mofid Abadi Marzieh Ebrahimi Shaghaghi
  10.30495/jdaa.2023.705530
• Open Access Article
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  62 - Corporate Social Responsibility and Compare Financial Statements
  Babak Jamshidinavid Maryam Mansouri
  10.30495/afi.2021.1927769.1019
• Open Access Article
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  63 - Investigating the effect of economic uncertainty on the relationship between comparability of financial statements and the stock price crash risk in Tehran Stock Exchange
  Zeinab Rezaei fatemeh kiyani
  10.30495/afi.2022.1944433.1061
• Open Access Article
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  64 - The effect of managers' experience and influence on the relationship between fraudulent financial statements and the quality of financial reporting of companies listed on the Tehran Stock Exchange
  abdolrasoul rahmanian koushkaki ensieh navidi
  10.30495/afi.2021.1928502.1021
• Open Access Article
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  65 - The relationship between related party transactions with restatement of financial statements with regard to the role of board independence
  Ghazaleh Saifi Roya Darabi
  10.71729/afi.2025.1088444
• Open Access Article
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  66 - Explaining the competencies of jihadi leaders in the second step statement by looking at Nahj al-Balaghah based on content analysis
  Zakieh Beiki Demeneh sayyed mohammad reza davoodi
• Open Access Article
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  67 - Providing a Framework for Formulating Desirable Vision Components: Studying Top Companies Visions
  Ali Abedini kazem hasanzadeh Hamidreza Yazdani
• Open Access Article
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  68 - The Role of Modern Media Tools in Creating the Generations Gap in Iran with a Look at the Second Step Revolution Statement
  morteza moghtadaee sadegh zibakalam
• Open Access Article
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  69 - 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
  10.71907/sebba.2024.12071103785
• Open Access Article
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  70 - Improving productivity in Islamic governance by the model of reducing social loafing in remote work organizations
  Mohsen Ghadirinejadian Karamollah Daneshfard Reza Najaf Bagy
• Open Access Article
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  71 - 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
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  72 - Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay
  Mohammad Ali Sari
  10.71965/AFT.2024.1105768
• Open Access Article
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  73 - Forms of representation of "self" and "other" in Surah Mominun based on van Leeuwen's sociological-semantic model
  Abdulbasit Arab Yousefabadi فرشته افضلی Behruz Lotfi Gaskaree
• Open Access Article
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  74 - The role of the General Command of the Police Force in the realization of the explanation jihad according to the statement of the second step of the revolution
  محمد شریفانی nasrin alavinia
• Open Access Article
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  75 - The Impact of Debt, Taxation and Financial Crisis on Earnings Management
  Mahrokh Rostami Hadi  Abdi Taleb Begi
  https://doi.org/10.82563/JETAAF.2023.202405181120103
• Open Access Article
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  76 - 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
• Open Access Article
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  77 - The mediating role of profit stability in the relationship between comparability of financial statements and predictability of profit and pricing efficiency of accruals
  Hamzeh Anbari Masood Fooladi Maryam Farhadi Leila Safdarian
  10.71848/jcma.2025.1123146
• Open Access Article
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  78 - A comparative study of the global theory of "good governance" based on the statement of the second step of the Islamic revolution for the purpose of optimal policy making
  mehrdad ataei مسعود مطلبی سید مصطفی ابطحی
  https://doi.org/10.71723/dir.2024/1123957
• Open Access Article
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  79 - The Effects of Firms’ Board Gender Diversity on Their Financial Statement Fraud by the Considering Role of State Ownership
  Ramin Zeraatgari Ali Hadavi Masoumeh  Hasanzadeh Badeli
• Open Access Article
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  80 - Jurisprudential documentation of the statement of the second step of the revolution
  Ahmadali Sarhaddi Mahmoud Ghayoumzadeh Nader Mokhtari zeinab sanchooli
• Open Access Article
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  81 - Identifying the competences of revolution level managers in Islamic governance with an emphasis on entrepreneurship from perspective of Imam Khomeini(RA) words
  ali Savasari kiyomarth niazazari Masoud Ahmadi
• Open Access Article
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  82 - Investigating the Process of Influencing the Information Content Uncertainty of Financial Statement Components in Predicting Future Stock Prices over Time
  Ali Akbar  Sargholi Notarki Allah Karam Salehi Alireza Jorjorzadeh
  10.71600/jacgr.2024.1188808
• Open Access Article
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  83 - The Effect of the Financial Statement Comparability on the Cash Holdings with Emphasis on Financing Constraints
  Ghader Babaei Rasoul Masroori Mahya Hashemzadeh asl
  10.71600/jacgr.2024.1193183
• Open Access Article
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  84 - Detection of Fraudulent Financial Statements based on Long Short-Term Memory (LSTM) Deep Learning Technique
  javad sharafkhani Muhammad ali  bidari
• Open Access Article
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  85 - The effect of Shannon and Rennie entropy on the price gap of accounting and non-accounting components of stocks
  Morteza Askari Gohari Amirhossein Taebi Noghondari Hadis Zeinali
• Open Access Article
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  86 - Detecting Fraudulent Financial Statements Using Deep Learning Algorithms
  Javad Sharafkhani Ali EsamailZadeh Mogry Mohammad Ali  Bidari
  10.71907/sebaa.2025.10201196032
• Open Access Article
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  87 - The moderating role of company life cycle on the relationship between readability of audit reports and readability of financial statements
  Ali Sardar Antiquechi Alireza Mehrazeen Amir Shams Zahra Noori Tupkanloo
  10.71965/aft.2025.1197681
• Open Access Article
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  88 - Providing an Intelligent Model to Detect Fraud in Financial Statements
  Marzieh Poursaedi Mahmood Hematfar Seyed Enayatallah Alavi Roya Nasirzadeh
  https://doi.org/10.71716/amfa.2025.111199288
• Open Access Article
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  89 - Self-Improvement: The Introduction of the New Islamic Civilization
  Ali Akbar TAROMI