List of Articles محافظه

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  1 - Examining the relationship between conservative reporting practices and company performance in the capital market during the COVID-19 pandemic period
  Malektaj Maleki Oskouei Mohammad  Hassani Saeed Mirzakhani
• Open Access Article
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  2 - The auditor's opinion on the going concern and corporate bankruptcy by the moderating role of conservatism in companies listed on the Tehran Stock Exchange
  Shekoufeh Nekoueizadeh
• Open Access Article
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  3 - Examining the relationship between institutional investor inattention, accruals quality and conditional conservatism
  Mohamad Mohamadi Shohreh Khaleghi Mohamadi
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  4 - Specification and Development a Model for Estimating of Accounting Conservatism in Iran
  H. Nikoomaram B. Banimahd
• Open Access Article
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  5 - Accounting Conservatism and Debt
  B. Banimahd
• Open Access Article
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  6 - The relationship between Conditional conservatism of accounting and The Stock Price Crash Risk
  Omid Farhad Touski Rahman doostian
• Open Access Article
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  7 - 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
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  8 - 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
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  9 - Examining Relationship between Influential Factors on Consumers’ National Pride and Purchasing Behavior in Foreign Products in Khorasan Razavi Province
  E. Goharjoo T. Sadeghi A. Zendedel
• Open Access Article
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  10 - Examining the relationship between social conservatism and auditors' Whistle-blowing with emphasis on the moderating role of moral intensity
  kaveh parandin yasser shirzadi Somayeh Hosseini Aghdaei tayebeh jamshidi
• Open Access Article
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  11 - The Impact of Conditional and Unconditional Conservatismon FirmValue
  Gholamhossin Asadi Morteza Bayat
• Open Access Article
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  12 - Investigation on the role of conservative accounting in the reduction of company bankruptcy risk (evidence from Iranian capital market, based on Zawgin bankruptcy Model)
  زهره حاجیها مهدی قائم مقامی
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  13 - Investigating Individual Characteristics Affecting of Auditors’ Professional Skepticism
  Seyyed Hossein Hosseini Hashem Nikoomaram Ali Akbar Rezaei
• Open Access Article
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  14 - The Effect of Accounting Conservatism on the Short-Term Attitude of Executives: Empirical evidence of companies admitted to Tehran Stock Exchange
  Afsaneh Tavangar Mokhtar Keivanfar
• Open Access Article
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  15 - The Impact of Accounting Conservatism on Earnings Management Forecasting Error
  Ahmad Lotfi MEISAM HAJI POR
• Open Access Article
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  16 - Relationship between Intellectual Capital and Firms Performance at Tehran Stock Exchange (TSE)
  Hashem Nikoomaram Hoseyn Zarafshan
• Open Access Article
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  17 - Accounting Conservatism and Executive Compensation
  بهمن بنی مهد مهدی مراد زاده فرد محمد جعفر ولیخانی
• Open Access Article
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  18 - Comparative Investigation of the Guily and Hice Model and Jones Adjusted Model for Testing
  Saeed Jabbarzadeh Kangarloiee Saeed Khodayar Yeganeh
• Open Access Article
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  19 - Social Conservatism and Earnings Management: A Behavioral Approach
  Mansour Bagheri Bahman Banimah Hashem Nikoomaram
• Open Access Article
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  20 - The Effects of Risk Appetite and Social Pressure on Aggressive Financial Reporting Behavior
  Abdollah Taki saeed ali ahmadi mehdi aghabeikzadeh
• Open Access Article
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  21 - The Effect of Costs Stickiness on Conditional Conservatism and Information Asymmetry
  S. Abbas Hashemi Hadi Amiri Ali Nejati
• Open Access Article
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  22 - Survey the Relation between Different Segments of Cash Flow Statement and Capital Structure
  Farzaneh Heidarpoor Hasan Esmaeili
• Open Access Article
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  23 - The effect of conservatism over the accrual based, real and aggregate earnings management in the companies listed in Tehran Stock Exchange (TSE)
  عبدالمهدی انصاری مصطفی دری سده علی شیرزاد
• Open Access Article
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  24 - Correction Cost-Volume-Profit Analysis model by using Cost Stickiness and Conditional Conservatism
  Sahar Sepasi Kobra Taban
• Open Access Article
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  25 - Investigation of the accounting conservatism effect on decision usefulness
  Hashem Nikoomaram Hamidreaza Vakilifard Roohallah Dehghan Banadaki
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  26 - The Effect of Accounting Standards on Financial Reporting Quality in the Companies Listed In Tehran Stock Exchanges
  H.R. Vakili fard M. Aliakbari
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  27 - The Relationship between Accounting Conservatism & Corporate Governance
  مهدی مرادزاده فرد بهمن بنی مهد مهدی دیندار یزدی
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  28 - The Effect of Accounting Conservatism On Reducing Stock Price Crash Risk
  جواد مرادی هاشم ولی پور مرجان قلمی
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  29 - Critical ethics as bedrock of Critical Accounting
  سعید عسگری فریدون رهنمای رودپشتی احمد گودرزی
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  30 - Social Ties Theory and Audit’s Opinion and Conditional Accounting Conservatism : Experimental Evidence of Tehran Stock Exchange
  gholamali Movahedi Asl mehdi moradzadeh fard hamid ahmadzadeh
• Open Access Article
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  31 - Study of the relationship between corporate governance components, audit factors and information asymmetry with conditional and unconditional accounting conservatism (comparative study of Khan and Watts models, and Givoly and Hayn models)
  samira honarbakhsh Mohammad Hossein Ranjbar Ali Amiri Davood Khodadadi
• Open Access Article
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  32 - The Effect of Earnings Management on the Relationship Between Earnings Forecast Error and Accounting Conservatism
  Yaser Ahmadi Bahman Banimahd Ghodratollah Talebniya Zahra Pourzamani
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  33 - A meta-analysis of the relationship between conservatism and comparability with earnings management in Iran
  zahra Akbary Mohammadreza Mehrabanpour hossein jahangirnia Reza Gholami Jamkarani
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  34 - The investigation of the impact of the cultural values on conservatism in financial reporting in listed companies of Tehran Stock Exchange
  دکتر هاشم نیکومرام سعید جبارزاده کنگرلوئی سعید خدایار یگانه
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  35 - Machiavellianism and Cultural Values of Accounting
  بهمن بنی مهد مهدی مراد زاده فرد معصومه اردکانی
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  36 - Disjunctivism and the Default View for Visual Experience
  Faraz Attar
  10.30495/pi.2022.20607
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  37 - The clarification of Relation between Accounting conservatism and bankruptcy of accepted companies in Tehran stock exchange (TSE) using models of bankruptcy prediction
  saleh asadi Fraydoon Rahnamay Roodposhti sina kherdyar fadhel mohamadi node
• Open Access Article
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  38 - A Model for Measuring Conservatism in Risk Disclosure Based on Disclosure Tone
  Ramin Mehradi younes badavar nahandi Mehdi Zeynali Rasoul Baradaran Hasanzadeh
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  39 - Assessment the Impact of Inefficient Investment Decisions on the Relationship between Conservatism and New Investment
  Mohammad Hassani Saeid Asadian Feyli
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  40 - Applying Game Theory to Interacting Properties of Accounting Information and Accounting Conservatism in Tehran Stock Exchange
  Yousef Saffar Fazel Mohammadi Noodeh Farzin Rezaei Mehrdad Sadrara
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  41 - A comparative survey on behavioral factors on financial assets investment
  Hamidreza Kordlouie Nader Dashti Razieh Seifollahi
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  42 - The Role of Bankruptcy Risk in Theoretical Development and Performance Improvement of the Abnormal Earnings Valuation Models
  Mohammadreza Emami Naeini Forough Rahimi Moogouie
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  43 - An Analytic Study of Perpetuated Revolutionarism of Clergymen in the Islamic Republic of Iran in the Politico-sociological Ground
  رضا عیسی نیا
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  44 - Investigating the Effect of Corporate Governance Mechanisms and Political Connections on Accounting Conservatism in Tehran Stock Exchange
  Omid pourheidari Ali Kiani Farid barati
  10.30486/fbra.2021.1934745.1017
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  45 - Critical Survey of Curriculum Elements in theProgressive and Conservative Citizenship Educational Approaches
  mohammadhosein yarmohammadean ahmadali froguy ebrahim jafari abaas gholtash
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  46 - پیش بینی اظهار نظر حسابداران رسمی با استفاده از شبکه های عصبی و رگرسیون لجستیک
  بهرام همتی هاشم نیکومرام فریدون رهنمای رودپشتی رضا فرضی پور صائین
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  47 - 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
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  48 - The effect of Firm Investment on Future volatility of Stock Returns by Considering the Moderating Effect of Accounting Conservatism
  Mehdi Haghighat shahrestani Mohsen Dastgir Afsaneh Soroushyar
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  49 - The Social role of Board of Directors on Accounting Conservatism of Companies Listed in Tehran Stock Exchange
  Mohammad Amin Hakimi Heydar Mohammadzadeh Salteh
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  50 - The idea of neoconservatism in the United States and its impact on the George W. Bush administration after 9/11
  Masoud Teymouri mohammad rahim eyvazi sousan Safaverdi aliakbar aminiAmini
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  51 - a
  Jamil Hassanpour فخرالدین سلطانی
• Open Access Article
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  52 - The Interactive Effect of Capital Productivity and Accounting Conservatism on Cost of Capital in Tehran and Istanbul Stock Exchange Markets
  Ebrahim Navidi Abbaspour Mehmet Suphi Orhan
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  53 - 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
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  54 - The relationship between corporate governance mechanisms and accounting conservatism: The moderating role of audit quality
  Rahman Doostian Omid Farhad Touski
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  55 - 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
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  56 - Studying the Moderating Role of Firm Size on the Relationship Between Cost Stickiness and Conservatism Levels (Comparative Study of Basu Models, Non-Operating Accruals and Market Value)
  zekvan imani Mohammad Hossein Ranjbar Faeq Ahmadi Hamidreza Vakilifard
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  57 - 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
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  58 - Analysis of the Role of Justice and Development’s Party Leaders in Turkey’s Strategic Actions in Internal Politics and Foreign policy
  null null hossein arabian Alireza Aghahosseini
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  59 - The Impact of Ideology on the Proportion of Use of Soft and Hard Power in United States Middle East Foreign Policy (Case Study Arabs and Israel)
  Mehrdad Halalkhor Mohammd Mehdi Babjannejad
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  60 - A Sociological Analysis of Economical Actions and Values Effects on Consumption Behavior: Case Study of Isfahan citizens
  Amin Yousefvand Mahmud Moshfegh Meysam Mousaei Saeid Maadani
  10.30495/uss.2023.707499
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  61 - 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
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  62 - 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
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  63 - Investigation of the Relationship Between Conservatism and Financial Flexibility in Profitable Firms
  Roya Darabi
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  64 - Debt Maturity Structure and Accounting Conservatism with Emphasis on the Role of Agency Costs
  mohammadsadegh farshchi Younes Badavar Nahandi
• Open Access Article
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  65 - Kalileh va Dimneh and Marzbān Nāmeh: A conservative Approach
  خدیجه اطمینان
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  66 - Phenomenal conservatism in epistemic justification
  محمدعلی پودینه
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  67 - US and Afghanistan Peace-building Strategy; from neo-Conservatism to neo-Hamiltonism
  somaye hamidi ehsan mozdkhah peyman zangane
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  68 - عوامل موثر بر خصومت پایدار و موقت مصرف کنندگان ایرانی در قبال کشورهای عربی و پیامد آن بر قضاوت نسبت به کیفیت و تمایل به خرید محصولات خارجی
  بهنام شاهنگیان محمد علی عبدالوند محسن خون سیاوش
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  69 - بررسی اثرات محافظه کاری شرطی و غیرشرطی بر رفتار سرمایه‌گذاری و بازدهی آتی شرکت‌ها
  مهدی صالحی محمدرضا عباس زاده احمد احمدی
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  70 - 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
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  71 - تأثیر محافظه‌کاری حسابداری و مالکیت سهامداران نهادی بر مدیریت سود با استفاده از قانون بنفورد
  احمد خدامی پور حجت حسینی نسب افشین اشتریان
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  72 - بررسی رابطه بین محافظه کاری در حسابداری و هزینه سرمایه
  غلامرضا کردستانی مجید حدادی
• Open Access Article
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  73 - The Evaluation of Conditional Conservatism as Risk Factor
  Gholamreza Kordestani Mohammad Asle Roosta
• Open Access Article
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  74 - Conservative accounting and balance between reliability and relevance of accounting earnings
  بهمن Banimahd حیدر AFROZI
• Open Access Article
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  75 - Disclosure of accounting, quality accounting, conditional and unconditional conservatism
  SH Mashaykhi SH Miemanat abadi
• Open Access Article
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  76 - تأثیر چرخه عمر شرکت‌ها بر سطح محافظه کاری
  الهام السادات ملکی سید کاظم ابراهیمی فاطمه جلالی
• Open Access Article
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  77 - رابطه بین مدیریت ریسک محافظه‌کاری و جریان وجه نقد عملیاتی
  سارا جهانبخش علی اسماعیل زاده رضا اعطایی زاده
• Open Access Article
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  78 - The Relationship of Conditional and Unconditional Conservatism with Earning Anticipation amount
  Mohammad Hossein Setayesh Hamid Reza Rezaei
• Open Access Article
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  79 - مدل مدیریت ریسک شرکتی و پیامدهای آن در کنترل مؤثر ویژگی‌های سود شرکت
  صلاح الدین قادری یداله تاری وردی
• Open Access Article
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  80 - تاثیر کیفیت افشاء، محافظه کاری و رابطه متقابل آنها بر هزینه سرمایه سهام عادی
  زهرا پورزمانی فرناز منصوری
• Open Access Article
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  81 - رابطه بین محافظه کاری و کمتر قیمت گذاری عرضه های عمومی اولیه
  سعید سعیدا اردکانی محمد سالاری ابر قویی
• Open Access Article
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  82 - The effect of accounting method on the quality of earnings
  یحیی Hasas yeganeh ملیحه Karimi
• Open Access Article
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  83 - 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
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  84 - The Effect of Auditor Tenure and Auditor Type on the Reporting of Conservative Earnings
  Azita Jahanshad Morteza Navaei Lavasani
• Open Access Article
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  85 - تأثیر ضریب واکنش سود بر روابط اعتماد بیش از حد مدیریت و محافظه کاری مشروط
  مجید زنجیردار زهرا رفیعی
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  86 - بررسی عوامل موثر بر تجدید ارائه سود هر سهم
  فرزانه حیدر پور حسن ازوجی
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  87 - The Impact of Cash Flow Asymmetric Sensitivity on Relationship between Financing Constraints and Conditional Conservatism
  یداله تاری وردی ندا عمادیان
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  88 - تجدید فرمول‌بندی تابع ارزش‌گذاری بر اساس اطلاعات حسابداری: مطالعه موردی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران
  محمد امری اسرمی محمد علی آقایی
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  89 - الگوبندی عوامل مؤثر بر محافظه‌کاری در شرکت‌ها
  محمد حسین اسدی مشیزی زهره حاجیها سیده محبوبه جعفری
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  90 - Working capital and enterprise risk policies
  M.H Zohdi هاشم Valipor A.R SHahabi
• Open Access Article
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  91 - 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
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  92 - Investigating the Effectiveness of Future Earnings Prospects Stickiness of Conservatism and Managerial Max Ability Using Multivariate Linear Regression Model
  Marjan Shahali Mohammadreza Abdoli
• Open Access Article
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  93 - 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
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  94 - A Study of the Relationship between Strategic management ownership and Accounting Conservativeness in the companies Accepted in Tehran Stock Exchange.
  mohamadreza akbari mohsen hassani hamidreza bahrami
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  95 - Cultural and Political Conservatism: The Significance of Moral Foundations
  mahmoudreza rahbarghazi samaneh rahmani abolfazl bafgeri
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  96 - Comparing the Value Preferences between Female Students of Payam Noor and Azad University in Kerman
  batul Seifoori ramin Taghavi abbas Taghavi