List of Articles Accruals

• 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 - 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
  
  4 - 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
  
  5 - The low information processing power of stockholders and its role in mispricing of firms’ shares
  Abbas Aflatooni
• Open Access Article
  • Abstract Page
  • Full-Text
  
  6 - 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
  
  7 - Quality of Earning and Capital Cost
  هاشم نیکومرام پیمان امینی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  8 - Corporate Social Responsibility and Financial Reporting Quality
  yaser abbasabadi
  10.30495/ijfaes.2023.22593
• Open Access Article
  • Abstract Page
  • Full-Text
  
  9 - Cultural Relativism in Earnings Management
  R. Riahi A. Omri
• Open Access Article
  • Abstract Page
  • Full-Text
  
  10 - 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
  
  11 - The Ability of Direct Cash Flow versus Indirect Cash Flow Method for Predict Future Operating Cash Flow
  غلامرضا کردستانی بهمن کولیوند عباس زند عباس آبادی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  12 - 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
  
  13 - 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
  
  14 - Cash from operations and earnings management: K-S model test
  حمید رضا بزاززاده منصور دهقان
• Open Access Article
  • Abstract Page
  • Full-Text
  
  15 - 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
  
  16 - Auditor style and comparability of financial statements
  Fryidoon Rahnamay Roodposhti Hamidreza Vakili Fard Fazllolah Lak Abdolreza Mohseni
• Open Access Article
  • Abstract Page
  • Full-Text
  
  17 - 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
  
  18 - 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
  
  19 - Management bonus and earning persistence
  Hashem Nikomaram Parisa Pazouki
• Open Access Article
  • Abstract Page
  • Full-Text
  
  20 - 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
  
  21 - 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
  
  22 - 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
  
  23 - 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
  
  24 - 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
  
  25 - 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
  
  26 - 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
  
  27 - The Impact of Disclose of Intellectual Capital Components on Financial Reporting Quality
  Roya Darabi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  28 - The Relationship of Earnings Management and Investment Opportunities with Emphasizing on Ownership Concentration
  Vida Mojtahedzadeh Raziyeh Saadat
• Open Access Article
  • Abstract Page
  • Full-Text
  
  29 - 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
  
  30 - Information Environment and Earnings Management in Companies to Dual Holdings
  Alireza Heidarzadeh Hanzaei Leila Barati
• Open Access Article
  • Abstract Page
  • Full-Text
  
  31 - Accrual Quality Assessment Model in Banking Industry
  Gholamhossein Assadi Bahador Nayebi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  32 - The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO
  Maryam Akbaryan Fard Hamidreza Vakilifard Hashem Nikoumaram
  10.22034/amfa.2019.579680.1146
• Open Access Article
  • Abstract Page
  • Full-Text
  
  33 - The Evaluation of the Capability of the Regression & Neural Network Models in Predicting Future Cash Flows
  Bahman Talebi Rasol Abdi Zohreh Hajiha Nader Rezaei
  10.22034/amfa.2020.1876840.1277
• Open Access Article
  • Abstract Page
  • Full-Text
  
  34 - Impact of Internal Control Weaknesses on Financial Reporting Risk
  mohsen azhdar mohsen dastgir saeid aliahmadi
  10.22034/amfa.2022.1946398.1661
• Open Access Article
  • Abstract Page
  • Full-Text
  
  35 - The Effects of Accruals and Cash Flow Anomalies on Net Profit and Abnormal Stock Returns in Accepted Companies in Tehran Securities Exchange
  Saeid Barati Hossein Karbasiyazdi
  10.22034/amfa.2017.531315
• Open Access Article
  • Abstract Page
  • Full-Text
  
  36 - Impacts of Cash Dividend Components on Earning Persistence and Return on Stock
  Ali Moghaddam Dorna Aslani
  10.22034/amfa.2018.539134
• Open Access Article
  • Abstract Page
  • Full-Text
  
  37 - 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
  
  38 - 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
  
  39 - 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
  
  40 - 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
  
  41 - Abnormal accruals and its relationship with profit forecasting error with emphasis on management ability
  Akbar Valizadeh Oghani Elham Abdolrahimi
  10.71600/jacgr.2024.977491
• Open Access Article
  • Abstract Page
  • Full-Text
  
  42 - The Effects of Stocks Return Volatility on Working Capital Accruals with Moderating Effects of Life Cycle and Ownership Structure of Firms
  Mohsen Dastgir Nader khedri Afsaneh Soroushyar
• Open Access Article
  • Abstract Page
  • Full-Text
  
  43 - 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
  
  44 - 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
  
  45 - 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
  
  46 - 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
  
  47 - 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
  
  48 - Analysis of stock returns response to non-systematic risk torque measurement models with a simultaneous role of arbitrage constraints and limited investor
  رقیه طالبی مجید زنجیردار محمدرضا پورفخاران
  DOI: 10.30495/FAAR.1403.1073177
• Open Access Article
  • Abstract Page
  • Full-Text
  
  49 - 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
  https://sanad.iau.ir/fa/Article/1073356
• Open Access Article
  • Abstract Page
  • Full-Text
  
  50 - 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
  
  51 - 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
  
  52 - Effects oF Accruals Qulity on Conditional Volatility
  سلاله فیض اللهی کسینی مریم لشکری زاده
• Open Access Article
  • Abstract Page
  • Full-Text
  
  53 - 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
  
  54 - The Relationship between Environmental Uncertainties and Current Stock Return
  Bahareh Armat Mohsen Dastgir
• Open Access Article
  • Abstract Page
  • Full-Text
  
  55 - 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
  
  56 - 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
  
  57 - 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
  
  58 - 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
  
  59 - 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
  
  60 - The Impact of Earning Quality on Excess Returns with Regard to Momentum
  Vahid Bekhradinasab Fatemeh Zholanezhad
• Open Access Article
  • Abstract Page
  • Full-Text
  
  61 - 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
  
  62 - 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
  
  63 - 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
  
  64 - 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
  
  65 - 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
  
  66 - 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
  
  67 - Identification of Non-Fragile Variables of Accruals Based on Non-Linear Bayesian Approaches in the Iranian Capital Market
  Azam Rezaian Joybari Jomadoordi gorganli davaji Majid Ashrafi Ali Khamaki
• Open Access Article
  • Abstract Page
  • Full-Text
  
  68 - Presenting a model for opportunistic earnings management: factors, motivations and techniques
  Ehsan Saadati Shahreh Yazdani Mohammad hamed khan mohammadi Davoud Gorjizadeh
• Open Access Article
  • Abstract Page
  • Full-Text
  
  69 - The mediating role of profit stability in the relationship between comparability of financial statements and predictability of profit and pricing efficiency of accruals
  Hamzeh Anbari Masood Fooladi Maryam Farhadi Leila Safdarian
  10.71848/jcma.2025.1123146
• Open Access Article
  • Abstract Page
  • Full-Text
  
  70 - 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
• Open Access Article
  • Abstract Page
  • Full-Text
  
  71 - Effect of Board Financial Expertise on the Relationship between Audit Committee Size and Financial Reporting Quality
  Javad Ghanbari Mohammadreza Nikbakht Rasoul Lotfi
  10.71600/jacgr.2024.1193600