List of Articles عهدی

• 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 - An Evaluation of Alternative Accrual-Based Models for Detecting Earnings Management
  H. Nikoumaram I. Nourvash A. R. Mehrazin
• Open Access Article
  • Abstract Page
  • Full-Text
  
  3 - Specification and Development a Model for Estimating of Accounting Conservatism in Iran
  H. Nikoomaram B. Banimahd
• Open Access Article
  • Abstract Page
  • Full-Text
  
  4 - Earning persistence in Tehran Stock Exchange Listed Companies with Underscoring on Accrual Reliability
  Z. Pourzamani A. Jahanshad M. kashani
• Open Access Article
  • Abstract Page
  • Full-Text
  
  5 - A Study of Relationship Between Institutional Investors and Board of Director With Earnings Management
  Gh. Talebnia A. Taftian
• Open Access Article
  • Abstract Page
  • Full-Text
  
  6 - پژوهشی فقهی، حقوقی در باب عقد عهدی و تملیکی (مطالعه تطبیقی در فقه اسلامی و حقوق موضوعه)
  آزاد فلاحی غفور خوئینی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  7 - 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
  
  8 - The Impact of Earning Quality on Excess Returns with Regard to Momentum the Impact of Earning Quality on Excess Returns with Regard to Momentum Category 24's portfolio technique for seasonal
  vahid bekhradi nasab Fatemeh Jolanejad
• Open Access Article
  • Abstract Page
  • Full-Text
  
  9 - تاثیر ریسک اطلاعات بر هزینه ناخالص بدهی و هزینه سهام عادی تعدیل شده شرکت ها
  فرزین رضایی ثریا ویسی حصار
• Open Access Article
  • Abstract Page
  • Full-Text
  
  10 - The Role Of Return Dispersion In The Interpreting Of The Accrual Anomaly
  Yahya Hassas Yeganeh Samaneh Bari
• Open Access Article
  • Abstract Page
  • Full-Text
  
  11 - کیفیت گزارشگری مالی و نوسان بازده غیرمتعارف سهام
  بهزاد قربانی داریوش فروغی هادی امیری سید عباس هاشمی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  12 - The low information processing power of stockholders and its role in mispricing of firms’ shares
  Abbas Aflatooni
• Open Access Article
  • Abstract Page
  • Full-Text
  
  13 - The Association Between Various Earnings, Cash Flaws as Performance Measures and Return Stock
  Bahman Banimahd Masomeh Sadat Rasouli
• Open Access Article
  • Abstract Page
  • Full-Text
  
  14 - Examining the Relationship Between Reliability Components of the Earning and Earnings Persistence.
  Ali Akbar Chaharmahali Javad Zahedi Reza Barati Mostafa Amiri
• Open Access Article
  • Abstract Page
  • Full-Text
  
  15 - Investigating the Impact of Accrual Anomaly on Corporate Financing Activities
  Reza Mansourian Nader Rezaei
• Open Access Article
  • Abstract Page
  • Full-Text
  
  16 - Quality of Earning and Capital Cost
  هاشم نیکومرام پیمان امینی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  17 - نقش استقرار حسابداری تعهدی در کیفیت تصمیم‌گیری مدیران مالی (مطالعه موردی: دانشگاه علوم پزشکی استان آذربایجان غربی)
  علی اسلوب عسکر پاک مرام
• Open Access Article
  • Abstract Page
  • Full-Text
  
  18 - Analysis of Traslative theory of the lease of premises
  Marzieh Afzalimehr
• Open Access Article
  • Abstract Page
  • Full-Text
  
  19 - Specific Executor Traits in the Iranian Law and the Islamic Jurisprudence
  Ahmad Ali Ghane Esmaeil Mohammadpour
• Open Access Article
  • Abstract Page
  • Full-Text
  
  20 - Presentation of a Model for Measuring Earnings Management in Tehran Listed Firms
  احمد یعقوب نژاد بهمن بنی مهد اعظم شکری
• Open Access Article
  • Abstract Page
  • Full-Text
  
  21 - The relationship between Product Market Competition and Earnings Management: Evidence from Discretionary Accruals
  Jamal Bahri Sales Asgar Pakmaram Ghodrat Ghaderi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  22 - Investigating the Relationship between Discretionary Accruals and Total, Relevant, or Irrelevant Diversification at Companies Listed in Tehran Stock Exchange
  Akram Taftian S. Zahra Mirbagheri Mahdeye Hasani Sadrabadi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  23 - Apprising the Possibility of Identifying, Recognizing and Reporting of the Tehran Municipality Incomes by Using the Adjusted Accrual Basis
  Z. Pourzamani A. Jahanshad M. Hesaraki
• Open Access Article
  • Abstract Page
  • Full-Text
  
  24 - Cash from operations and earnings management: K-S model test
  حمید رضا بزاززاده منصور دهقان
• Open Access Article
  • Abstract Page
  • Full-Text
  
  25 - The Role of Accruals in the Asymmetrically Timely Recognition Economic Gain and Loss
  S.Rasoul Hoseyni Mehdi Mohammdi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  26 - Auditor style and comparability of financial statements
  Fryidoon Rahnamay Roodposhti Hamidreza Vakili Fard Fazllolah Lak Abdolreza Mohseni
• Open Access Article
  • Abstract Page
  • Full-Text
  
  27 - The influence of Financial Variables’ Time Lags in Predicting Operating Profit and Operating Cash Flows
  احمد خدامی پور رضا پوراحمد علی ترک زاده ماهانی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  28 - Appraising Accrued & Real-Based earning management to achieve industry Average Profitability
  Shima hoseinzadeh Azita Jahanshad
• Open Access Article
  • Abstract Page
  • Full-Text
  
  29 - The Effect of Corporate Governance on Tax Commitment Aggressiveness in Tehran Stock Exchange Market (TSEM)
  Sahar Sepasi Zahra Fathee
• Open Access Article
  • Abstract Page
  • Full-Text
  
  30 - 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
  
  31 - Management bonus and earning persistence
  Hashem Nikomaram Parisa Pazouki
• Open Access Article
  • Abstract Page
  • Full-Text
  
  32 - The investigation of the ability of current accounting data in Predicting Future Cash Flows
  پیمان امینی کامران محمدی عباس افلاطونی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  33 - Eeffect of corporate governance on the relationship between disclosure of internal control weakness and accruals quality
  Solmaz Farazdaghi Sina Kheradyar Fazel Mohammadi Nodeh Mahmoud Samadi Lorgani
• Open Access Article
  • Abstract Page
  • Full-Text
  
  34 - The Effect of Accounting Standards on Financial Reporting Quality in the Companies Listed In Tehran Stock Exchanges
  H.R. Vakili fard M. Aliakbari
• Open Access Article
  • Abstract Page
  • Full-Text
  
  35 - A Review Influence of Corporate Governance on Earning Quality in TSE Companies
  دکتر علی اسماعیل زاده مقری دکتر محمد جلیلی عباس زند عباس آبادی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  36 - Measuring Accruals Through Textual Reports Using Support Vector Regression Technique and Dictionary-based Approach
  Zohreh Zivdar Dariush Foroughi Gholamhosein Kiani
• Open Access Article
  • Abstract Page
  • Full-Text
  
  37 - Studying the Pricing of Earnings Components During Corporate Life Cycle
  Freydoon Rahnamaye Roodposhti Farid Gholami Hassankiadeh Sara Karimpour
• Open Access Article
  • Abstract Page
  • Full-Text
  
  38 - Social TiesTheory and Audit Quality : Experimental Evidence of Tehran Stock Exchange
  gholamali Movahedi Asl Mehdi Moradzadeh fard Hamid Ahmadzadeh
  10.30495/jma.2022.19756
• Open Access Article
  • Abstract Page
  • Full-Text
  
  39 - The Effects of Stagflation on Real and Accrual-based Earnings Management
  F. Mohammadrezaei Khosro Manteghi Esmail Abbasi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  40 - 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
  
  41 - Cosmic Eschatology in the Jewish Apocalypses of the Intertestamental Period
  علیرضا ابراهیم
• Open Access Article
  • Abstract Page
  • Full-Text
  
  42 - Stock market reactions to earnings management, corporate risk and weak internal controls
  sid nia valinia Mohammed Hussain Ranjbar daowd khodadady hojat alaha salari
• Open Access Article
  • Abstract Page
  • Full-Text
  
  43 - 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
  
  44 - The comparative study of earning management and liquidity of stocks between the listed firms of Tehran stock exchange and OTC of Iran
  Mahdi Moradi Saeed Shayan Nazar Zakiyeh Marandi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  45 - The Relationship of Earnings Management and Investment Opportunities with Emphasizing on Ownership Concentration
  Vida Mojtahedzadeh Raziyeh Saadat
• Open Access Article
  • Abstract Page
  • Full-Text
  
  46 - Analysing Investors’ overreaction to the Accruals (Accrulas Anomoly) in Tehran Stock Exchange
  Seyyed Ali Hosseini Hojjat Esmaeilzadeh MohammadSadegh Ghaznavi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  47 - The Relationship of Management Optimism and Earnings Smoothing between Banks Listed in Tehran Stock Exchange and OTC
  Jamal Bahri Sales
• Open Access Article
  • Abstract Page
  • Full-Text
  
  48 - Information Environment and Earnings Management in Companies to Dual Holdings
  Alireza Heidarzadeh Hanzaei Leila Barati
• Open Access Article
  • Abstract Page
  • Full-Text
  
  49 - Accrual Quality Assessment Model in Banking Industry
  Gholamhossein Assadi Bahador Nayebi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  50 - A study of anxiety in the Qur'an and the Testaments based on the socio-cultural psychological approach
  Masoumeh Javadian Ali Hossein Ehteshami
• Open Access Article
  • Abstract Page
  • Full-Text
  
  51 - Narrative analysis of the story of Zakariah in the Holy Quran and the Testaments based on the narrative analysis approach of Grimas
  Morteza Arab Maesoumah Sabok Dast Abdolreza Mohamad Hosein Zadeh mojtaba mohseni
  10.30495/qsf.2023.1958912.2864
• Open Access Article
  • Abstract Page
  • Full-Text
  
  52 - A Study on the Quantity of Income in Holy Quran and Bible
  Mohammad Ali Hemmati Vafadar Keshavarzi Marziyeh Hossein Abadi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  53 - Investigating the Role of the Board Structureon the Relationship between the Characteristicsof the Audit Committee and the Qualityof Financial Information
  Shokrollah khajavi GholamReza Rezaei Mojtaba Bageri
• Open Access Article
  • Abstract Page
  • Full-Text
  
  54 - Case Study and History of the Idea on Testaments Distortion in Mystical Comments of the Quran
  Parviz Rastgar Hosein Heidari Peyman Kamalvand
• Open Access Article
  • Abstract Page
  • Full-Text
  
  55 - درنگی بر تاثیر قبول نیابت در وصایت حج
  zeinab yoprom حسین میرسعیدی بهنام عباسی اول
• Open Access Article
  • Abstract Page
  • Full-Text
  
  56 - رابطه پایداری تغییرات غیرعادی مانده وجوه نقد با پایداری اقلام تعهدی اختیاری)مدیریت سود(
  سیدحسن صالح نژاد حسین اکبری سید حسام وقفی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  57 - نقش پیشبینی های تحلیلگران جریان نقد در ناهنجاری اقلام تعهدی
  وحید بخردی نسب فاطمه ژولانژاد
• Open Access Article
  • Abstract Page
  • Full-Text
  
  58 - بررسی رابطه اثر حجم معاملات، زمان تاسررسید، تعداد موقعیتهای تعهدی بازبر بازده معاملات آتی سکه بهار آزادی
  فاطمه میرزاده علیرضا حیدرزاده هنزائی علی سعیدی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  59 - Investigation the Effect of Board Characteristics and External Auditing Quality on Accruals Based Earnings Management
  Maryam Sangin Ghasr Alireza Heidarzadeh Hanzaei
• Open Access Article
  • Abstract Page
  • Full-Text
  
  60 - The Impact of the Auditor Tenure on Earnings Quality under of Information Asymmetry Between auditor and manager
  Mojtaba Motalebian Mehdi Arabsalehi Hadi Amiri
• Open Access Article
  • Abstract Page
  • Full-Text
  
  61 - Relationship between accounting information quality criteria in response to managers' motivational components
  Abdullah Hosseinzade Mahmoud mousavi shiri zohreh hajiha Hashem Nikoomaram
• Open Access Article
  • Abstract Page
  • Full-Text
  
  62 - Modelling and Predicting Earnings Quality Using Decision Tree and Support Vector Machine
  Loghman Hatami Shirkouhi Soghra Barari Nokashti Maryam Ooshaksarae
  10.22094/jdem.2023.708161
• Open Access Article
  • Abstract Page
  • Full-Text
  
  63 - Implications of the Cash Component of Earnings for Earnings Persistence and Stock Returns in Firms Listed in Tehran Stock.
  Ahad JanAbadi Morteza Motavassel
• Open Access Article
  • Abstract Page
  • Full-Text
  
  64 - the possibility of resignation of testamentary executor in contractual will
  morteza rahimi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  65 - Explaining and Developing a Model for Determination and Evaluation of Factors that Affect Financial Reporting Quality Choice in Iran
  Hashem Nikoomaram Younes Badavar Nahandi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  66 - The relationship between profit management and the performance Of companies studied in Bourse securities of Tehran
  mohammadreza javaheri Majid Zanjirdar
• Open Access Article
  • Abstract Page
  • Full-Text
  
  67 - Abnormal accruals and its relationship with profit forecasting error with emphasis on management ability
  Akbar Valizadeh Oghani Elham Abdolrahimi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  68 - Examining the role of Mughira bin Sha'bah in the assimilation of Ziyad bin Ubaid's lineage to Abu Sufyan and its consequences
  gholam ali salim gandomi ghafar porbakhtiar Abdolaziz Movahhed
• Open Access Article
  • Abstract Page
  • Full-Text
  
  69 - 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
  
  70 - Evaluating the Effect of Financial Health Indexes from the Aspect of Inhibiting and Opportunistic Behaviors of Income Management in Companies with Different Investment Opportunities
  Omid Sabaghiyan Toosi Zahra Moradi Shohreh Yazdani
• Open Access Article
  • Abstract Page
  • Full-Text
  
  71 - Investigating the relationship between social responsibility and the quality of accruals and profit stability in companies listed on the Tehran Stock Exchange
  Mahdi Filsaraei
  10.71848/jcma.2024.97372
• Open Access Article
  • Abstract Page
  • Full-Text
  
  72 - Presenting the financial health model based on the disclosure of corporate social responsibility and the transparency of financial reporting in Tehran Stock Exchange
  gholamreza Taherpour Ali khozein Arash naderian jemadverdi Gorganli Dooji
• Open Access Article
  • Abstract Page
  • Full-Text
  
  73 - میقات موسی (ع) در قرآن، عهد عتیق و تفاسیر اسلامی
  مژگان سرشار
• Open Access Article
  • Abstract Page
  • Full-Text
  
  74 - The political and social role of Mughira bin Sha'ba in consolidating and continuing the foundations of the Umayyad government
  gholam ali salimgandomi Ghaffar Pourbakhtiar Abdolaziz Movahed
• Open Access Article
  • Abstract Page
  • Full-Text
  
  75 - بررسی نقش تعدیلی بیش ارزیابی حقوق صاحبان سهام بر رابطه بین کیفیت حسابرسی و اقلام تعهدی اختیاری در شرکتهای پذیرقته شده در بورس اوراق بهادار تهران
  فایق احمدی الهه گنجویی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  76 - بررسی ارتباط بین سطح افشاء و کیفیت سود در شرکت‌های پذیرفته شده دربورس اوراق بهادار تهران
  عبدالله تیمناک فائق احمدی محمدحسین رنجبر
• Open Access Article
  • Abstract Page
  • Full-Text
  
  77 - تاثیر حاکمیت شرکتی و اقلام تعهدی اختیاری برچسبندگی هزینه های عملیاتی
  فایق احمدی مریم عباسی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  78 - 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
  
  79 - The Impact of Companies Environmental Law on Earnings Smoothing
  Vahid Bekhradi Nasab
  10.30495/msds.2021.1931616.1002
• Open Access Article
  • Abstract Page
  • Full-Text
  
  80 - The Role of Accruals, Cash Flows and their Information Content in Operating Profitability of the Stock Returns
  Razieh Fatehpour Jalil Farokhi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  81 - The Relationship between Cost of Equity and Risk in Earning Components (accruals and cash flows) in Tehran Stock Exchange Firms
  حسین Karbasiyazdi عبدالله Neami M.S Miraghai
• Open Access Article
  • Abstract Page
  • Full-Text
  
  82 - Analytical investigation of the inhibiting role of "death and death thoughts" from the perspective of Islam and Christianity with emphasis on the Quran and Bible
  Mohsen Golpayegani Saeed Jazari Mamoui
• Open Access Article
  • Abstract Page
  • Full-Text
  
  83 - Prediction of earnings quality using artificial neural network: evidence from Tehran stock exchange (Case study: companies admitted to the Tehran Stock Exchange)
  Loghman Hatami Shirkouhi Soghra Barari Nokashti Maryam Ooshaksarae
• Open Access Article
  • Abstract Page
  • Full-Text
  
  84 - بررسی پایداری جزء نقدی نسبت به جزء تعهدی سود و شناسایی سهام بیش-کم ارزش‌گذاری شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران
  سید محمود موسوی شیری مرتضی فدایی محسن مفتونیان مائده بابائی کلاریجانی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  85 - Investigating the effect of CEO power on the risk of stock price falls with the role of increasing the quality of accruals in companies listed on the Tehran Stock Exchange
  سارا صادقی علی اسماعیل زاده
  10.30495/fed.2021.687875
• Open Access Article
  • Abstract Page
  • Full-Text
  
  86 - 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
  
  87 - 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
  
  88 - تاثیر ساختار مالکیت بر رابطه ی کیفیت اقلام تعهدی و هزینه‌های نمایندگی
  یحیی کامیابی صدریه کوکبی زهرا گلچین
• Open Access Article
  • Abstract Page
  • Full-Text
  
  89 - کیفیت سود و بازده سهام شرکت‌های بورسی
  حسن مهرابی م مینویی مرضیه ابریشم چی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  90 - مدیریت سود و اطلاعات صورت‌های مالی
  محمد محمدی مرضیه بهمن آبادی سید رسول حسینی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  91 - The moderating effect of serial correlation of changes in operating cash flow on the relationship between operating cash flow and accruals
  Siavash Eftekharifar Majid Azimi Yancheshmeh Maryam Farhadi Mohsen Sadeqi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  92 - Possibility of Implementing Accrual Basis in the Municipalities (A Case Study in the Municipalities of Fars and Kermanshah)
  Gholamhossein Mahdavi Saman Mohammadi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  93 - Examining the Impact of Financial Reporting Quality on Dividend Policy of the Companies
  Gholamhossein Mahdavi Gholam Reza Rezaei
• Open Access Article
  • Abstract Page
  • Full-Text
  
  94 - تأثیر خطای پیش‌بینی سود مدیریت بر پایداری اجزای نقدی و تعهدی سود و ارزشیابی بیش از حد سهام
  محمدرضا نیکبخت علی قاسمی محمد ایمانی برندق
• Open Access Article
  • Abstract Page
  • Full-Text
  
  95 - تأثیر ساختار سررسید بدهی بر مدیریت سود مبتنی بر اقلام تعهدی
  محمد نمازی زهره حاجیها حسن چناری بوکت
• Open Access Article
  • Abstract Page
  • Full-Text
  
  96 - Explaining the company's debt and earnings management Tnvsazy
  هاشم Nikomaram S.A Hadiyan
• Open Access Article
  • Abstract Page
  • Full-Text
  
  97 - The ability to assess and explain the models and optional Aqlamthdy revenue model Optional for detecting earnings management
  فریدون Rahnemaei صادق Rezaei A.K Salehi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  98 - ویژگی‌های مؤسسه حسابرسی و مدیریت سود تعهدی و واقعی
  معصومه علوی احمد یعقوب نژاد فاضل محمدی نوده
• Open Access Article
  • Abstract Page
  • Full-Text
  
  99 - The Relationship between Earnings Management and Value Relevance of Accounting Informtion
  S. Hossein Sajadi Hasan Farazmand Mehdi Arabi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  100 - Effects oF Accruals Qulity on Conditional Volatility
  سلاله فیض اللهی کسینی مریم لشکری زاده
• Open Access Article
  • Abstract Page
  • Full-Text
  
  101 - تأثیر دانش مالی مدیرعامل بر روی مدیریت سود
  محمد ملازاده محمود لاری دشت بیاض محمد جواد ساعی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  102 - مدیریت سود؛ رفتارهای فرصت‌طلبانه، مکانیزم نظارتی و درماندگی مالی
  محمد مرفوع سیدمصطفی حسن زاده دیوا
• Open Access Article
  • Abstract Page
  • Full-Text
  
  103 - Disclosure of accounting, quality accounting, conditional and unconditional conservatism
  SH Mashaykhi SH Miemanat abadi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  104 - Comparability of Accounting, Quality of Financial Reporting and Pricing Efficiency of Optional Accruals
  Farzaneh Nasirzadeh Seyed Mohsen Salehi Vaziri
  10.30495/faar.2023.707967
• Open Access Article
  • Abstract Page
  • Full-Text
  
  105 - The impact of environmental factors on public accounting reform process in Iran through contingency model
  GH Talebniya ابراهیم Abasi بتول Zarei
• Open Access Article
  • Abstract Page
  • Full-Text
  
  106 - نقش اقلام تعهدی درسودآوری و سود سهام شرکت‌ها
  غلامرضا فرساد امان الهی مهدی معدنچی زاج
• Open Access Article
  • Abstract Page
  • Full-Text
  
  107 - 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
  
  108 - تشخیص مدیریت سود با استفاده از تغییرات در گردش دارایی و حاشیه سود
  رضوان حجازی سمیرا آدم پیرا مصطفی بهرامی زیارتی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  109 - The effect of tangible fixed assets and long-term investments in the quality of earnings
  محسن Dastgir بهرام GHanizadeh
• Open Access Article
  • Abstract Page
  • Full-Text
  
  110 - بررسی تاثیر سود انباشته و توزیع شده بر سود آوری آتی و بازدهی سهام
  حمیدرضا وکیلی فرد فرشته افتخار نژاد
• Open Access Article
  • Abstract Page
  • Full-Text
  
  111 - رابطه بین تصمیمات تامین مالی با انواع مدیریت سود
  سید کاظم ابراهیمی علی بهرامی نسب منصور احمدی مقدم
• Open Access Article
  • Abstract Page
  • Full-Text
  
  112 - Pathology of Accrual Accounting in Iranian Public Sector from the Viewpoint of Structural, Contentual and Contextual Barriers
  وجیهه رحمتی زهرا پورزمانی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  113 - مقایسه قدرت داده های حسابداری نقدی و تعهدی در پیش بینی جریان های نقدی آتی با استفاده از اطلاعات مالی میان دوره ای شرکت های پذیرفته شده در بورس اوراق بهادار تهران
  رویا دارابی شکوفه اعتبار
• Open Access Article
  • Abstract Page
  • Full-Text
  
  114 - Audit Quality, Earnings Quality and Cost of Equity Capital
  Mahdi Moradzadehfard Mojtaba Adili Seyed Javad Ebrahimian
• Open Access Article
  • Abstract Page
  • Full-Text
  
  115 - ارائه الگوی مفهومی مدیریت سود مبتنی بر روش نظریه داده بنیاد چند وجهی
  مریم فرودی رضوان حجازی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  116 - اثرکیفیت حسابرسی بر اقلام تعهدی اختیاری و ارائه گزارش حسابرسی مشروط
  حمیدرضا وکیلی فرد قدرت اله طالب نیا امید صباغیان طوسی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  117 - رابطه بین اظهارنظر حسابرس، اقلام تعهدی اختیاری و ریسک مالی
  بهزاد کاردان مهدی صالحی حسین کلاته
• Open Access Article
  • Abstract Page
  • Full-Text
  
  118 - رابطه بین مدیریت سود و پیش بینی جریان وجوه نقد
  غلامرضا فرساد امان الهی جوریه بنت محمد
• Open Access Article
  • Abstract Page
  • Full-Text
  
  119 - اثر اخبار مرتبط با اعلان سود و مومنتوم بر اصلاح نابهنجاری اقلام تعهدی
  سعید یادگاری سید عباس هاشمی هادی امیری
• Open Access Article
  • Abstract Page
  • Full-Text
  
  120 - کیفیت سود و سیاست توزیع سود نقدی شواهدی از بورس اوراق بهادار تهران
  جواد مرادی محمد سیرانی محسن سیاح رزیانی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  121 - تبیین الگویی برای مدیریت سود در شرکت‌های ورشکسته و مقایسه آن با مدل اصلاح‌شده جونز
  سید مهدی فداکار خسرو فغانی ماکرانی علی ذبیحی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  122 - Relationship between Corporate Governance and Earnings Quality rating emphasis on corporate governance
  سعید Jabarzadeh یعقوب Por karim ولی Por karim M.R Abasi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  123 - تأثیر تفکیک اقلام تعهدی در قدرت پیش‌بینی آن‌ها درباره جریانات نقد آتی
  مرتضی خیری فرزانه حیدر پور
• Open Access Article
  • Abstract Page
  • Full-Text
  
  124 - Relationship between Management Profit Forecasting Error and Adjustment of Profit Forecast with Corporate Accruals
  Alireza Rahimi Aref Foroughi Majid Azadi
  10.30495/faar.2022.693674
• Open Access Article
  • Abstract Page
  • Full-Text
  
  125 - The Association between Capital and Ownership Structure and Income Smoothing Decisions
  Younoes Badavar Nahandi Saeed Mahmoodzadeh Baghbani Amin Blouri
• Open Access Article
  • Abstract Page
  • Full-Text
  
  126 - Discretionary Accrual Anomalies, R&D Costs, PTH Returns and Q-factor Model
  Arsalan Esmaeli Hamidreza Gholamnia Roshan
  10.30495/faar.2023.699790
• Open Access Article
  • Abstract Page
  • Full-Text
  
  127 - 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
  
  128 - 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
  
  129 - Explain the anomalies of accruals and financial constraints through value and momentum factors And test performance with GRS test at Tehran stock exchange
  gholamreza soleimanian daruosh foroughi hadi amiri
• Open Access Article
  • Abstract Page
  • Full-Text
  
  130 - To Identify Important Factors That Affect the Management of Real Interest and Commitment in the Enterprise Market with Models, Bayesian Approach
  mehrnoosh ebrahimi farhad hanifi zoherh hajiha Shadi Shahverdiani Hamid Reza Kordloui
• Open Access Article
  • Abstract Page
  • Full-Text
  
  131 - بررسی ناپایداری سود و قابلیت پیش بینی سود آتی در شرکتهای پذیرفته شده در بورس اوراق بهادارتهران
  هاشم ولی‌پور محمد آشوب
• Open Access Article
  • Abstract Page
  • Full-Text
  
  132 - The Impact of Earning Quality on Excess Returns with Regard to Momentum
  Vahid Bekhradinasab Fatemeh Zholanezhad
• Open Access Article
  • Abstract Page
  • Full-Text
  
  133 - کشف مدیریت سود با استفاده از شبکه‌های عصبی
  بیتا مشایخی هانیه بیرامی هانی بیرامی ساراسادات اخلاقی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  134 - Forecast earnings management based on adjusted Jones model using Artificial Neural Networks and Genetic Algorithms
  Khosro Faghani Makrani S. Hasan Salehnezhad Vahid Amin
• Open Access Article
  • Abstract Page
  • Full-Text
  
  135 - اثر بی قاعدگی اقلام تعهدی بر قیمت‌گذاری شرکت‌ها
  ویدا مجتهدزاده منا قدرتی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  136 - The effect of financial leverage on the abnormality of accruals with an emphasis on profit management based on the goal of achieving profit thresholds
  حسن چناری Roya Darabi
  DOI: 10.30495/JDAA.1403.1079759
• Open Access Article
  • Abstract Page
  • Full-Text
  
  137 - The Role of Accruals in Mitigating Timing and Matching Issues of Cash Flows
  Sara Salimi Ghale hosein etemadi Javad Rezazade Mansour Momeni
  10.30495/jdaa.2023.702083
• Open Access Article
  • Abstract Page
  • Full-Text
  
  138 - The Impact of Accounting Information Quality and Monetary Policy on Bankruptcy Prediction
  Mohammad Hossein Setyesh milad rahimi
  10.30495/jdaa.2023.699866
• Open Access Article
  • Abstract Page
  • Full-Text
  
  139 - The Relationship between the Quality of Accounting Information and Institutional Investment on Investment Efficiency in Banks Present in the Capital Market of Iran
  Shahnaz mashayekh mona parsaei pariya askarzadeh
  10.30495/jdaa.2023.699868
• Open Access Article
  • Abstract Page
  • Full-Text
  
  140 - The relationship among the cash components of profit, the stability of profit and the probability of bankruptcy of companies listed in Tehran Stock Exchange
  Amin Ghamari Moghaddam Mahmoud Lari Dasht Bayaz Habibollah Nakhaei
  10.30495/afi.2022.1956776.1127
• Open Access Article
  • Abstract Page
  • Full-Text
  
  141 - Selecting the optimal model for impact of external financing variables on voluntary discretionary accruals in companies with high and low investment opportunities
  Omid Sabaghiyan Toosi Zahra Moradi Shohreh Yazdani
  10.30495/afi.2022.1954553.1115
• Open Access Article
  • Abstract Page
  • Full-Text
  
  142 - Investigating the differences between the philosophical foundations of human education in the Qur'an and the Testaments With an educational and research based approach
  Alireza bbasian mohammad hajizad seyed ahmad miriyan akandi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  143 - Modeling the contagion of parallel market uncertainties on real and accrual profit management in short, medium and long term periods.
  Adel Gardoon Nader Khedri ali mahmoodi Mehdi Basirat
  10.71848/jcma.2024.1123492
• Open Access Article
  • Abstract Page
  • Full-Text
  
  144 - Designing a performance-based budgeting transparency model in the country's health system
  Farideh Noori عباسعلی حق پرست Reza Sotudeh حبیب پیری
• Open Access Article
  • Abstract Page
  • Full-Text
  
  145 - The impact of surplus free cash flow on earnings management in food industry companies listed at the Tehran Stock Exchange
  Mohammad Kavoosi Kalashami Parisa Khaligh Khiavi