List of Articles صورت Open Access Article Abstract Page Full-Text 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 Abstract Page Full-Text 2 - 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 Abstract Page Full-Text 3 - The Link between Talismans and Figural Images in Islam Negar Zeilabi Open Access Article Abstract Page Full-Text 4 - From Essence to the Definition of Architecture vida taghvaei Open Access Article Abstract Page Full-Text 5 - Evaluation of Model-Based Methods in Estimating Dynamic Functional Connectivity of Brain Regions M. Behboudi R. Farnoosh M. A. Oghabian H. Pezeshk Open Access Article Abstract Page Full-Text 6 - Financial Statement Comparability and Expected Stock Price Crash Risk Zohreh Hajiha hasan Chenari Bouket Open Access Article Abstract Page Full-Text 7 - 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 Abstract Page Full-Text 8 - بررسی تطبیقی تحلیل صورتهای مالی شرکتهای پذیرفته شده در بورس اوراق بهادار تهران با استفاده از مدل تحلیل پنجرهای ومدل های تحلیل مبتنی بر زمان (مدلCCR خروجی محور) مهدی علی نژاد ساروکلائی فاطمه افشار زیدآبادی Open Access Article Abstract Page Full-Text 9 - 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 10 - 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 11 - Investigating the Periodic Cognitive Biorhythmic Cycle Theory in Auditor Information Foraging Behavior mohamadhosein sangani Mohammadreza Abdoli Hasan Valiyan 10.30495/jma.2022.19754 Open Access Article Abstract Page Full-Text 12 - The relationship of levels and components of reported earning to predict the value of the Company دکتر هاشم ولی پور وهاب رستمی علیرضا شهابی Open Access Article Abstract Page Full-Text 13 - 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 14 - The archeology of knowledge and discourse as an introduction to Foucault's theory Seyed Vahid Aghili Amir Lotfi Haghighat Open Access Article Abstract Page Full-Text 15 - On Carnap's Endeavor for By-Passing the Barriers of Meaningful Speech مجید داودی بنی Open Access Article Abstract Page Full-Text 16 - Avistotle, Ibn-Sina, and Spinoza on “Substance”: A Comparative Study مهدی اسعدی سید مرتضی طباطبایی Open Access Article Abstract Page Full-Text 17 - Body in Suhrawardi's Philosophy and MullaSadra مریم عاطفی محمد سعیدی مهر Open Access Article Abstract Page Full-Text 18 - Corporeal Resurrection in Philosophy of Avicenna and Mulla Sadra Mehdi Najafi Afra Open Access Article Abstract Page Full-Text 19 - Evaluation of histopathological lesions leading to death in pink-collar parrots with neophobia P. Mohamamdzadeh, F. Najafi, 10.30495/jcp.2022.20935 Open Access Article Abstract Page Full-Text 20 - The Hadith of “God Created Adam in his Image” in Abrahamic Religions علی Delshad Sh Pazooki Open Access Article Abstract Page Full-Text 21 - 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 Abstract Page Full-Text 22 - Investigating the behavior of individual investors after the release of financial statements Davoud gorjizadehbaee Mohammad hamed khan mohammadi Open Access Article Abstract Page Full-Text 23 - Financial Statement Comparability and Cash Holdings mehdi safari gerayli (Ph.d) Yasser Rezaei pitenoei (Ph.d) Open Access Article Abstract Page Full-Text 24 - 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 Abstract Page Full-Text 25 - 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 Abstract Page Full-Text 26 - 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 27 - Investor behavior and bias resulting from of financial restatement Abolfazl Farshad asgar pakmaram jamal bahri sales Rasoul ABDI Open Access Article Abstract Page Full-Text 28 - Development of A Comprehensive Multi-Criteria Decision-Making Model in Managing the Operational Risks of Banking System Amirhasan Ghorbani Asgar Noorbakhsh Tahmaseb Mazaheri 10.30495/jik.2024.23255 Open Access Article Abstract Page Full-Text 29 - 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 Abstract Page Full-Text 30 - Content Session Analysis of Expertise of Rangelands Ali Mohebby Open Access Article Abstract Page Full-Text 31 - Comparative Study of Features and Emergence Roots of Epic and Novel from Lukács's View Point Pejman Dadkhah Hassan Bolkhari Qahi Majid Sarsangi Open Access Article Abstract Page Full-Text 32 - The Status of Iranian Culture and Literature in Germany in the time of Romanticism; A study of Goethe and Rueckert Muhammad Hussain Haddadi Open Access Article Abstract Page Full-Text 33 - Familiarization in the Holy Quran based on syntactic deviation (part 29) Katayun Fallahi Zahra Samadi Massoud Bavanpouri Open Access Article Abstract Page Full-Text 34 - An Analysis on Balance Lexical Level of English Translations of the Holy Quran based on Baker's Theory (Case study) Mostafa Mo’allemi Seyyed Ali Hashemi khanabbasi 10.30495/qsf.2021.680787 Open Access Article Abstract Page Full-Text 35 - A comparative study of the image of women in Khamsa Nizami and Ahmed Shawqi based on Phyllis Chesler’s theory mina salari seyed aliakbar shariatifar abolghasem amirahmadi Open Access Article Abstract Page Full-Text 36 - Cinematic Image Patterns and their Implications in Zahran Al-Qasimi's Novel “Al-Qafar's Westernization” Zainab Daryanavard Mohammad Javad Pourabed rasol balavi Ali khezri Haitham Al-Suwaili 10.30495/cls.2023.1984723.1415 Open Access Article Abstract Page Full-Text 37 - A Study on Synesthesia in Amal Donqol's Poetry Ali Najafi Eivaki Amir Hossein Rasoulnia Seyyed Alireza Taqavi Open Access Article Abstract Page Full-Text 38 - A study and Analysis on Allusive Images Implications in Razouk Faraj Razzouk Poems Maryam Rahmati Ashraf Mane' Farhood Open Access Article Abstract Page Full-Text 39 - Characters Types in "Under the Midmorning Sun" by Ibrahim Nasrallah Seyyed Mahdi Masbouq Ali Hossein Gholami Yalghon Aghaj Open Access Article Abstract Page Full-Text 40 - Dynamism in the poetic image Hasan Shavandi Open Access Article Abstract Page Full-Text 41 - Makeup ruling on Islamic law سید محمد شفیعی مازندرانی Open Access Article Abstract Page Full-Text 42 - the jurisprudence on the beautification of the head and face narges khatami سید محمد مهدی احمدی Open Access Article Abstract Page Full-Text 43 - A project on language’s surfaces Nazanin Naderi ahmad zakeri Open Access Article Abstract Page Full-Text 44 - 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 45 - The Image of Wine in Mostafā wahbī al-tal's ( ͑Arār) poetry and the amount of its influence from rubāʿiyāt-e-Khayyām (Quatrains of Khayyam) Hooman Nazemian Hossein Abavisani Soghra Falahat Razieh Maskani Open Access Article Abstract Page Full-Text 46 - The origins of the images in the poetry of Bidel-e- Dehlavi Mansore Basirpoor Iraj Mehraki Open Access Article Abstract Page Full-Text 47 - Poetic language of Resāla ilā Saif bin zī yazan (a letter to Saif bin Zi Yazan) by Abdulaziz al – Maqāliḥ Vahid Mirzaei Abdolali Aleboyeh Langerudi Open Access Article Abstract Page Full-Text 48 - Conceptual meaning and visual schemas analysis in the Poetry Collection tabbat manfa (Relying on Lakoff and Johnson's votes) Esmaeil Naderi Bibi rahil Sensebli Mohamadmehdi Roshanchelci Ebrahim Namdari Open Access Article Abstract Page Full-Text 49 - Poetic Representations in Madihe Nabavi by Attar Neishabouri Abdolhamid Ahmadi Open Access Article Abstract Page Full-Text 50 - Investigating Imagology of America in Ahmad Matar's Poetry khalil parvini seyed hosein hoseini Open Access Article Abstract Page Full-Text 51 - The Representation of West and East in Goli Taraghqi’s “Amineh’s Long Journey” and Ghada al-Samman “Write: I am not An Arab Woman” Somaye Aghajani Yadollah Malayeri Open Access Article Abstract Page Full-Text 52 - The Representation of Irony in the Holy Prophet's Speech Hojjat Rasouli Ali Akbar Norasideh Open Access Article Abstract Page Full-Text 53 - Image of Mayakovsky in Abdul Wahab Al-Bayati's and Sherko Bekas' Poetry “The Study of Imagology in Comparative Literature” Kalil Parvini Hadi Nazari Monazzam Kaveh Khezri Open Access Article Abstract Page Full-Text 54 - Caliph Image in Al Akhttal Poetry Mohammed Dawabsheh Open Access Article Abstract Page Full-Text 55 - Style and its Application in Artistic Imagination (Investigation of Imam Ali's Letters :a Case Study) Khalil Parvini Eesa Motaghi zadeh Mohammad Kabiri Open Access Article Abstract Page Full-Text 56 - Portrayal of Israelias theOther in the Novel The Pessoptimist (Khoshbadbin) by Emile Habibi Masoud Shokri Kobra Roshanfekr Khalil Parvini Faramarz Mirzaee Open Access Article Abstract Page Full-Text 57 - Investigation of Cinematic Montage in Pictorial Structure of Egyptian ‘Adodeh’ Hashem Mohammad Hashem Maryam Jalaee Open Access Article Abstract Page Full-Text 58 - Criticism and Analysis of Black and White Colors in the Poems of Badr Shaker Siab Narges Ansari Tayyebe Seyfi Open Access Article Abstract Page Full-Text 59 - The Image of Self and the Other in Esmaeel Fasih's Sorayya in Coma Fatemeh Kazemzadeh Open Access Article Abstract Page Full-Text 60 - Another Kurdish Artist in abd-Alwahhab Albayati's Poetry: “A Study Based on Image Recognition in Comparative Literature” Mohammad Hadi Moradi Kaveh Khezri Open Access Article Abstract Page Full-Text 61 - Baroudi’s Poetical Oppositions: between Imitation and Innovation Hossein Mirzaee nia Neman Onegh Open Access Article Abstract Page Full-Text 62 - 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 63 - study of dithioglyoxal conformations and how it is formed from 1, 2-ditate by DFT method vahideh hadigheh rezvan Open Access Article Abstract Page Full-Text 64 - The Role of Form in the Transcendence of Aesthetic Experience with an Emphasis on Islamic Philosophers’ Opinions and Look at the Tabatabaei House Maryam Bakhtiarian Firoozeh Sheibani Rezvani 10.30486/pia.2024.2003994.1067 Open Access Article Abstract Page Full-Text 65 - Embodiment Of Deeds and Soul Faculties in Mystics’ Viewpoint Akbar Asadalizadeh Open Access Article Abstract Page Full-Text 66 - صورتگری استعاره در منظومه«خسرو و شیرین» براساس دیدگاه ریکور صبا پورشسب نسرین قدمگاهی ثانی Open Access Article Abstract Page Full-Text 67 - The Role of Pink Marketing Mixed Elements in Women's Cosmetic Purchase Decision Ghasem Zarei Vahideh Ebrahimi Kharajo Open Access Article Abstract Page Full-Text 68 - The Archetypal Function of Jung's Analytical Psychology Theory in the Cultural-Literary Flourishing of Iranian Women Negin Heidarizadeh 10.22034/jwcp.2023.704676 Open Access Article Abstract Page Full-Text 69 - 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 Abstract Page Full-Text 70 - relationship between moral development dimensions and the dimensions of just world beliefs marzihe Malekiha Hossien Jamshidian Open Access Article Abstract Page Full-Text 71 - Investigation of engineering form of linguistic and literary structure of repetition in Kalim Kashani's lyric poems Fazlollah Rezaei Ardani Gholamreza Hatafi Ardakani Open Access Article Abstract Page Full-Text 72 - investigating the relationship between Spiritual Intelligence of accountant and quality of financial statements Matineh Parsian Rahmatollah Mohammadipour Seyed Keyvan Khatamy Open Access Article Abstract Page Full-Text 73 - رابطه بین تغییر اقلام صورتهای مالی و تغییر قیمت سهام در شرکتهای سرمایه گذاری مسعود ابراهیمی حمید نجفلی قدرت اله طالب نیا Open Access Article Abstract Page Full-Text 74 - Ritualistic Evidence from Naive Concept Forms to Conceptualizations with Indicator and Criterion Hekmat Allah Mollasalehi Open Access Article Abstract Page Full-Text 75 - ﻣﺴﺘﻘﻴﻢ آﻣﻮزش1 اﻋﻈﻤﻲ ﻣﺤﻤﻮد1 ﺟﻌﻔﺮی ﻋﻠﻴﺮﺿ اﻋﻈﻤﻲ ﻣﺤﻤﻮد1 ﺟﻌﻔﺮی ﻋﻠﻴﺮﺿ Open Access Article Abstract Page Full-Text 76 - 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 Abstract Page Full-Text 77 - Investigating the Characteristics of Fraud Statements and its Impact on Community Policies Hossein Kamrani Bijan Abedini Mohammad Hossein Ranjbar Faeq Ahmadi Open Access Article Abstract Page Full-Text 78 - Relationship between Information Asymmetry and Financial Restatement: the Approach of Effective Spread Mehdi Beshkooh Somayeh Amiri Open Access Article Abstract Page Full-Text 79 - تاثیر استفاده از فعالیت های مختلف در یاد گیری حروف اضافه در کلاسهایی با تعامل افزایشی صورت محور و معنی محور سعیده آهنگری بیوک بهنام هانیه دواتگری اصل Open Access Article Abstract Page Full-Text 80 - تاثیرتاکید و زمان طراحی راهبردی برصحت و سرعت نوشتار به زبان انگلیسی امیر مرزبان مجید نوروزی Open Access Article Abstract Page Full-Text 81 - آگاهی فرازبانی و صحت دستوری نوشتار دانشجویان کارشناسی ارشد: معلم کانون درمقابل فراگیرکانون Zohreh Seifoori Open Access Article Abstract Page Full-Text 82 - زبان جنسیت: کنکاشی بر صورت های خطابی مرد و زن درمجموعه کتب آموزشی New Interchange Series امیر بهروان مرجان وثوقی 10.30495/jal.2020.677787 Open Access Article Abstract Page Full-Text 83 - انواع استعاره های دستوری در داستان هری پاتر و زندانیان آزکابان نسا نبی فر حامد کاظم زاد Open Access Article Abstract Page Full-Text 84 - Portraiture; Evidence of Sanctions and their Criticism abdoolrasool ahmadian 10.22034/ijrj.2020.678156 Open Access Article Abstract Page Full-Text 85 - Reviewing the Believers’ Evidences to Prohibit Shave among the Shiite Jurists Ahmad Beheshti Javad Hashemi Open Access Article Abstract Page Full-Text 86 - The Pattern of Optimized Financial Statement Evaluation: A Grounded Theory Analysis Fatemeh Moridi Rezvan Hejazi Mohammad Hosein Ranjbar Hamid Reza Vakilifard Open Access Article Abstract Page Full-Text 87 - 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 88 - Linguistic study and description of 105 linguistic forms of Lori dialect in the central part of Rostam City Mhammad Hadi Fallahi Yazdan Dashtian 10.30495/irll.2021.1918580.1404 Open Access Article Abstract Page Full-Text 89 - 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 90 - 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 91 - 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 92 - 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 93 - Women and White-Collar Criminals: Comparison of Pink-Collar and White-Collar Crimes in the Law of Iran and Norway Maryam Kamaei Salameh Abolhasani Naghme Farhod 10.30495/jcld.2023.1971975.1025 Open Access Article Abstract Page Full-Text 94 - ارزیابی ترکیب شیمیایی و اثرات ضد التهابی و ضد دردی اسانس جوانه میخک (Eugenia caryophyllata) عماد خلیل زاده رضا حضرتی غلامرضا وفایی سیاح Open Access Article Abstract Page Full-Text 95 - Formulation of issues and challenges of world politics علیرضا نائیج Hosein Pourahmadi منصور mirahmadi 10.30495/pir.2020.680004 Open Access Article Abstract Page Full-Text 96 - . gholamali iazadi Open Access Article Abstract Page Full-Text 97 - The morphology of the desert text of Dr. Ali Shariati Fazlollah Rezaei Arardani Gholamreza Hatefi Ardakani Open Access Article Abstract Page Full-Text 98 - بررسی تاثیر صورت حساب گردش وجوه نقد بر سود شرکت های پذیرفته شده در بورس اوراق بهادار تهران بین سال های 1386 الی 1389 بیژن عابدینی سعید مرادپور علی اصغر دهقانی Open Access Article Abstract Page Full-Text 99 - 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 100 - 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 Abstract Page Full-Text 101 - The Value Relevance of Information in Annual and Interim Financial Statements in Tehran Stock Market M. MoradzadehFard M. Alemi S. Behzadpoor Open Access Article Abstract Page Full-Text 102 - Mowlānā Jalāl-al Din Balkhī and the Alienation of Man مجتبی صداقتی فرد فرهاد ابی زاده Open Access Article Abstract Page Full-Text 103 - با مولوی در گذار از جلوه هزارنقش آفرینش حجت االله همتی Open Access Article Abstract Page Full-Text 104 - Inexplicability of Mystical Experience Regarding Rūmi's Thoughts about Form and Meaning Manzar Soltānī Saeed Poorazimī Open Access Article Abstract Page Full-Text 105 - شیوه ابداعی ملاصدرا در تبیین استدلالی تجرد قوه خیال محمد اکوان Open Access Article Abstract Page Full-Text 106 - Phenomenology of the Formal Structure of the Subject in Structuralism Mojtaba Jafari Mohammad Raayat Jahromi Open Access Article Abstract Page Full-Text 107 - Realism in Art as Essential Imitation from the Perspective of Avicenna Seyyedeh Houra Mousavi S.Habib Mousavi Majid Abulghasemzadeh Open Access Article Abstract Page Full-Text 108 - Method in Hegel's Logic Hossein Mafi Moghaddam Ali Morad khani Open Access Article Abstract Page Full-Text 109 - A survey on Dawani’s perspectives on acquired knowledge and its epistemological requirements Mahmood Ahesteh Einallah Khademi Open Access Article Abstract Page Full-Text 110 - The Collapse of Aristotle’s Theory of Form Abstraction by Husserl’s Phenomenology غلامعباس جمالی Open Access Article Abstract Page Full-Text 111 - Introduction to the Scientific Method and its Factors in Avicenna’s Metaphysics Abbas Gohari Ali Ghazalifar Open Access Article Abstract Page Full-Text 112 - 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 113 - نقش قوانین و مقررات محاسباتی و سیستم حسابداری تعهدی در ارتقاء ظرفیت پاسخگویی حسن الماسی سید محمد غلامپور Open Access Article Abstract Page Full-Text 114 - ویژگیهای کمیته حسابرسی و کیفیت صورتهای مالی حمیدرضا کردلویی وحید یوسفی Open Access Article Abstract Page Full-Text 115 - 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 116 - Role of audit expectations gap between auditors and users of financial statements M.A Aghaei نور الدین Mosazadeh abasi تورج Jahanara Open Access Article Abstract Page Full-Text 117 - اهمیت کیفیت محیط اطلاعات داخلی در اجتناب مالیاتی غلامرضا کرمی امیر فیروزنیا حمید کلهرنیا Open Access Article Abstract Page Full-Text 118 - سودمندی صورت های مالی تلفیقی از دیدگاه محتوای اطلاعاتی علی Rahmani بهاره Ameri fatemeh Karami Open Access Article Abstract Page Full-Text 119 - Combining components of cash flow حسین Etemadi سلیمان Zandi Open Access Article Abstract Page Full-Text 120 - 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 121 - The relationship between hiring managers and finance staff of former employees of auditing firms to audit report زهرا Lashkari فریده Haghshenas kashani محسن Askari ziyarati Open Access Article Abstract Page Full-Text 122 - Relationship between book value and earnings changes in the stock price changes (with emphasis on mid-term financial statement) رسول Baradaran hasanzadeh یونس Bad avar nahandi حسین Barani benab Open Access Article Abstract Page Full-Text 123 - حاکمیت شرکتی و تجدید ارائه صورتهای مالی سیدرضا موسوی حسین جباری عباس طالب بیدختی Open Access Article Abstract Page Full-Text 124 - توان رقابتی محصول و هزینه حقوق صاحبان سهام بهمن بنی مهد احمد یعقوب نژاد الهام وحیدی کیا Open Access Article Abstract Page Full-Text 125 - The Relationship between the Items of Income Statement and Productivity Indices of Oil Companies Abbas Taleb Beydokhti Hassan Ghiasi Open Access Article Abstract Page Full-Text 126 - The Determinants of the Timeliness of Interim Financial Statements Bahman Banimahd Mahtab Toutchi Open Access Article Abstract Page Full-Text 127 - بررسی مدل گزارشگری تجاری ارتقاء یافته (EBR) جهت تصمیم گیری استفاده کنندگان از صورت های مالی صنایع پتروشیمی در ایران مهدی مرادزاده فرد مرتضی اصلانی لوحه سرا Open Access Article Abstract Page Full-Text 128 - تأثیر پیادهسازی حسابداری تعهدی در بخش عمومی بر پاسخگویی دولت ایمان داداشی ایمان کارنما میر حمید سادات سلماسی Open Access Article Abstract Page Full-Text 129 - 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 130 - 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 131 - Determine the optimal portfolio of Bank Keshavarzi Iran using Goal programming abbasali Abounoori hossein Mirzaei Pouria Hamouni Open Access Article Abstract Page Full-Text 132 - 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 Abstract Page Full-Text 133 - 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