List of Articles حافظهکاری 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 - Investigating the Relationship between Conservative and Negative Skewness of Stock Returns with Emphasis Debt Maturity in the Life Cycle Mohammad Hossein Asadi Moshizi Zohreh Hajiha Sayedeh Mahboubeh Jafari Open Access Article Abstract Page Full-Text 3 - The Effect of Conservative Management Tone on Risk Disclosure on Stock Price Fall: A Linguistic Approach Based on News Disclosure Tone Community Verified icon Ramin Mehradi Younes Badavar Nahandi mahdi zeinali rasool baradaran Open Access Article Abstract Page Full-Text 4 - Disjunctivism and the Default View for Visual Experience Faraz Attar 10.30495/pi.2022.20607 Open Access Article Abstract Page Full-Text 5 - Assessment the Impact of Inefficient Investment Decisions on the Relationship between Conservatism and New Investment Mohammad Hassani Saeid Asadian Feyli Open Access Article Abstract Page Full-Text 6 - The Social role of Board of Directors on Accounting Conservatism of Companies Listed in Tehran Stock Exchange Mohammad Amin Hakimi Heydar Mohammadzadeh Salteh Open Access Article Abstract Page Full-Text 7 - Examining the Relationship between Working Memory and Intelligence with Female Students` Academic Achievement in Monolingual and Bilingual High School of Tehran Zeinab Zahmatkesh Seyyed Davoud Hosseini-nasab Abutaleb Saadati Shamir Open Access Article Abstract Page Full-Text 8 - The impact of the company's management system on the degree of conservatism in financial reporting by emphasis on the ability of managers Saeed Anwar Khatibi Muhaddech Hashemi Open Access Article Abstract Page Full-Text 9 - The relationship between corporate governance mechanisms and accounting conservatism: The moderating role of audit quality Rahman Doostian Omid Farhad Touski Open Access Article Abstract Page Full-Text 10 - Presenting a qualitative model of conditional accounting conservatism and financial flexibility with the aim of reducing company lawsuits in the era of Covid-19 with a critical evaluation method based on multiple data-based theory. الهام میری mohammad reza abdoli maryam shahri Farhad Dehdar Open Access Article Abstract Page Full-Text 11 - Analysis of Conservatism “moderate Islamism” Reflected in the Policies of Erdogan (Based on the Theory of Constructivism) ali alihosseini enayatollah yazdani zahra behzadi beirak olia Open Access Article Abstract Page Full-Text 12 - بررسی سطحی از محافظه کاری در حسابداری و ارتباط آن با مدیریت سود سید حسن صالح نژاد ام البنین غلامی فرح آبادی سید حسام وقفی Open Access Article Abstract Page Full-Text 13 - The Impact of Short-term Sales Restrictions on Conservative Financial Reports of Firms Listed in Tehran Stock Exchange elahe mirzaei Zahra Amirhosseini Open Access Article Abstract Page Full-Text 14 - Debt Maturity Structure and Accounting Conservatism with Emphasis on the Role of Agency Costs mohammadsadegh farshchi Younes Badavar Nahandi Open Access Article Abstract Page Full-Text 15 - Kalileh va Dimneh and Marzbān Nāmeh: A conservative Approach خدیجه اطمینان Open Access Article Abstract Page Full-Text 16 - Cognitive deficits underlying math diszbility Anoshe Aminzadeh Hamid Reza Hassanabadi Open Access Article Abstract Page Full-Text 17 - Visual Capacity versus Cognitive Process:Reducing Spelling Errors of Homophone Letters Hamidreza Hassanabadi Neda Jesri Robabeh Noury Ghasemabadi Open Access Article Abstract Page Full-Text 18 - Phenomenal conservatism in epistemic justification محمدعلی پودینه Open Access Article Abstract Page Full-Text 19 - US and Afghanistan Peace-building Strategy; from neo-Conservatism to neo-Hamiltonism somaye hamidi ehsan mozdkhah peyman zangane Open Access Article Abstract Page Full-Text 20 - The Effect of Conditional and Unconditional Conservatism on the Level of Future Investment and Stock Value مهدی حقیقت شهرستانی محسن دستگیر افسانه سروش یار 10.30495/faar.2022.691684 Open Access Article Abstract Page Full-Text 21 - تأثیر محافظهکاری حسابداری و مالکیت سهامداران نهادی بر مدیریت سود با استفاده از قانون بنفورد احمد خدامی پور حجت حسینی نسب افشین اشتریان Open Access Article Abstract Page Full-Text 22 - تأثیر چرخه عمر شرکتها بر سطح محافظه کاری الهام السادات ملکی سید کاظم ابراهیمی فاطمه جلالی Open Access Article Abstract Page Full-Text 23 - رابطه بین مدیریت ریسک محافظهکاری و جریان وجه نقد عملیاتی سارا جهانبخش علی اسماعیل زاده رضا اعطایی زاده Open Access Article Abstract Page Full-Text 24 - The Relationship of Conditional and Unconditional Conservatism with Earning Anticipation amount Mohammad Hossein Setayesh Hamid Reza Rezaei Open Access Article Abstract Page Full-Text 25 - مدل مدیریت ریسک شرکتی و پیامدهای آن در کنترل مؤثر ویژگیهای سود شرکت صلاح الدین قادری یداله تاری وردی Open Access Article Abstract Page Full-Text 26 - رابطه بین محافظه کاری حسابداری با تغییر حسابرس در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران بهمن بنی مهد سید سلمان فلاح میر عباسی Open Access Article Abstract Page Full-Text 27 - The Effect of Auditor Tenure and Auditor Type on the Reporting of Conservative Earnings Azita Jahanshad Morteza Navaei Lavasani Open Access Article Abstract Page Full-Text 28 - The Impact of Cash Flow Asymmetric Sensitivity on Relationship between Financing Constraints and Conditional Conservatism یداله تاری وردی ندا عمادیان Open Access Article Abstract Page Full-Text 29 - تجدید فرمولبندی تابع ارزشگذاری بر اساس اطلاعات حسابداری: مطالعه موردی شرکتهای پذیرفته شده در بورس اوراق بهادار تهران محمد امری اسرمی محمد علی آقایی Open Access Article Abstract Page Full-Text 30 - الگوبندی عوامل مؤثر بر محافظهکاری در شرکتها محمد حسین اسدی مشیزی زهره حاجیها سیده محبوبه جعفری Open Access Article Abstract Page Full-Text 31 - Relationship Analysis of Risk and Performance Criteria Conservative with an emphasis on the role of intellectual capital: Structural Equation Approach Mehrdad Abdolkarimi Ali Najafi moghadam roya darabi Open Access Article Abstract Page Full-Text 32 - The Impact of Auditor Conservatism and the Uncertainty of Economic Policies on Profit Quality بهزاد قربانی فرزانه پورطاهر اقدم فریدون رهنما رودپشتی 10.30495/jdaa.2022.693138 Open Access Article Abstract Page Full-Text 33 - Cultural and Political Conservatism: The Significance of Moral Foundations mahmoudreza rahbarghazi samaneh rahmani abolfazl bafgeri