List of Articles محافظه کاری Open Access Article Abstract Page Full-Text 1 - 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 10.71965/AFT.2023.783459 Open Access Article Abstract Page Full-Text 2 - Specification and Development a Model for Estimating of Accounting Conservatism in Iran H. Nikoomaram B. Banimahd Open Access Article Abstract Page Full-Text 3 - Accounting Conservatism and Debt B. Banimahd Open Access Article Abstract Page Full-Text 4 - The relationship between Conditional conservatism of accounting and The Stock Price Crash Risk Omid Farhad Touski Rahman doostian Open Access Article Abstract Page Full-Text 5 - 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 Abstract Page Full-Text 6 - 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 Abstract Page Full-Text 7 - The Impact of Conditional and Unconditional Conservatismon FirmValue Gholamhossin Asadi Morteza Bayat Open Access Article Abstract Page Full-Text 8 - 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 Open Access Article Abstract Page Full-Text 9 - Investigating Individual Characteristics Affecting of Auditors’ Professional Skepticism Seyyed Hossein Hosseini Hashem Nikoomaram Ali Akbar Rezaei Open Access Article Abstract Page Full-Text 10 - 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 Abstract Page Full-Text 11 - The Impact of Accounting Conservatism on Earnings Management Forecasting Error Ahmad Lotfi MEISAM HAJI POR Open Access Article Abstract Page Full-Text 12 - Relationship between Intellectual Capital and Firms Performance at Tehran Stock Exchange (TSE) Hashem Nikoomaram Hoseyn Zarafshan Open Access Article Abstract Page Full-Text 13 - Accounting Conservatism and Executive Compensation بهمن بنی مهد مهدی مراد زاده فرد محمد جعفر ولیخانی Open Access Article Abstract Page Full-Text 14 - Comparative Investigation of the Guily and Hice Model and Jones Adjusted Model for Testing Saeed Jabbarzadeh Kangarloiee Saeed Khodayar Yeganeh Open Access Article Abstract Page Full-Text 15 - Social Conservatism and Earnings Management: A Behavioral Approach Mansour Bagheri Bahman Banimah Hashem Nikoomaram Open Access Article Abstract Page Full-Text 16 - The Effect of Costs Stickiness on Conditional Conservatism and Information Asymmetry S. Abbas Hashemi Hadi Amiri Ali Nejati Open Access Article Abstract Page Full-Text 17 - Survey the Relation between Different Segments of Cash Flow Statement and Capital Structure Farzaneh Heidarpoor Hasan Esmaeili Open Access Article Abstract Page Full-Text 18 - 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 Abstract Page Full-Text 19 - Correction Cost-Volume-Profit Analysis model by using Cost Stickiness and Conditional Conservatism Sahar Sepasi Kobra Taban Open Access Article Abstract Page Full-Text 20 - Investigation of the accounting conservatism effect on decision usefulness Hashem Nikoomaram Hamidreaza Vakilifard Roohallah Dehghan Banadaki Open Access Article Abstract Page Full-Text 21 - 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 22 - The Relationship between Accounting Conservatism & Corporate Governance مهدی مرادزاده فرد بهمن بنی مهد مهدی دیندار یزدی Open Access Article Abstract Page Full-Text 23 - The Effect of Accounting Conservatism On Reducing Stock Price Crash Risk جواد مرادی هاشم ولی پور مرجان قلمی Open Access Article Abstract Page Full-Text 24 - Critical ethics as bedrock of Critical Accounting سعید عسگری فریدون رهنمای رودپشتی احمد گودرزی Open Access Article Abstract Page Full-Text 25 - 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 Abstract Page Full-Text 26 - 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 Abstract Page Full-Text 27 - 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 28 - A meta-analysis of the relationship between conservatism and comparability with earnings management in Iran zahra Akbary Mohammadreza Mehrabanpour hossein jahangirnia Reza Gholami Jamkarani Open Access Article Abstract Page Full-Text 29 - 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 Open Access Article Abstract Page Full-Text 30 - Machiavellianism and Cultural Values of Accounting بهمن بنی مهد مهدی مراد زاده فرد معصومه اردکانی Open Access Article Abstract Page Full-Text 31 - 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 Abstract Page Full-Text 32 - A Model for Measuring Conservatism in Risk Disclosure Based on Disclosure Tone Ramin Mehradi younes badavar nahandi Mehdi Zeynali Rasoul Baradaran Hasanzadeh Open Access Article Abstract Page Full-Text 33 - 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 Open Access Article Abstract Page Full-Text 34 - A comparative survey on behavioral factors on financial assets investment Hamidreza Kordlouie Nader Dashti Razieh Seifollahi Open Access Article Abstract Page Full-Text 35 - The Role of Bankruptcy Risk in Theoretical Development and Performance Improvement of the Abnormal Earnings Valuation Models Mohammadreza Emami Naeini Forough Rahimi Moogouie Open Access Article Abstract Page Full-Text 36 - 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 37 - 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 Open Access Article Abstract Page Full-Text 38 - 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 Open Access Article Abstract Page Full-Text 39 - 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 Open Access Article Abstract Page Full-Text 40 - 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 Open Access Article Abstract Page Full-Text 41 - Investigation of the Relationship Between Conservatism and Financial Flexibility in Profitable Firms Roya Darabi Open Access Article Abstract Page Full-Text 42 - 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 Open Access Article Abstract Page Full-Text 43 - بررسی اثرات محافظه کاری شرطی و غیرشرطی بر رفتار سرمایهگذاری و بازدهی آتی شرکتها مهدی صالحی محمدرضا عباس زاده احمد احمدی Open Access Article Abstract Page Full-Text 44 - بررسی رابطه بین محافظه کاری در حسابداری و هزینه سرمایه غلامرضا کردستانی مجید حدادی Open Access Article Abstract Page Full-Text 45 - The Evaluation of Conditional Conservatism as Risk Factor Gholamreza Kordestani Mohammad Asle Roosta Open Access Article Abstract Page Full-Text 46 - Conservative accounting and balance between reliability and relevance of accounting earnings بهمن Banimahd حیدر AFROZI Open Access Article Abstract Page Full-Text 47 - Disclosure of accounting, quality accounting, conditional and unconditional conservatism SH Mashaykhi SH Miemanat abadi Open Access Article Abstract Page Full-Text 48 - تاثیر کیفیت افشاء، محافظه کاری و رابطه متقابل آنها بر هزینه سرمایه سهام عادی زهرا پورزمانی فرناز منصوری Open Access Article Abstract Page Full-Text 49 - رابطه بین محافظه کاری و کمتر قیمت گذاری عرضه های عمومی اولیه سعید سعیدا اردکانی محمد سالاری ابر قویی Open Access Article Abstract Page Full-Text 50 - تأثیر ضریب واکنش سود بر روابط اعتماد بیش از حد مدیریت و محافظه کاری مشروط مجید زنجیردار زهرا رفیعی Open Access Article Abstract Page Full-Text 51 - بررسی عوامل موثر بر تجدید ارائه سود هر سهم فرزانه حیدر پور حسن ازوجی Open Access Article Abstract Page Full-Text 52 - 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 Abstract Page Full-Text 53 - 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 Open Access Article Abstract Page Full-Text 54 - Comparing the Value Preferences between Female Students of Payam Noor and Azad University in Kerman batul Seifoori ramin Taghavi abbas Taghavi