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    • List of Articles CCR

      • Open Access Article
        • Abstract Page
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        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
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        2 - An Evaluation of Alternative Accrual-Based Models for Detecting Earnings Management
        H. Nikoumaram I. Nourvash A. R. Mehrazin
      • Open Access Article
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        3 - Specification and Development a Model for Estimating of Accounting Conservatism in Iran
        H. Nikoomaram B. Banimahd
      • Open Access Article
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        4 - Earning persistence in Tehran Stock Exchange Listed Companies with Underscoring on Accrual Reliability
        Z. Pourzamani A. Jahanshad M. kashani
      • Open Access Article
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        5 - A presentation of pattern for Accreditation of Islamic Azad University (IAU)
        Kioumars Niaz Azari
      • Open Access Article
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        6 - A presentation of pattern for Accreditation of Islamic Azad University (IAU)
        Kioumars Niaz Azari
      • Open Access Article
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        7 - A Study of Relationship Between Institutional Investors and Board of Director With Earnings Management
        Gh. Talebnia A. Taftian
      • Open Access Article
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        8 - Construction and lived experience of marketing elites from the agricultural marketing model in Iran with a mixed approach and validation
        bijan Alizadeh Abdollah Naami mohammad nasrollahniya
        10.30495/enkn.2023.70258.1056
      • Open Access Article
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        9 - Identifying and validating effective strategies on the governance system in veterans' sports
        mohmmad ali baigi tayebeh zargar bahram ghadimi akbar afarinesh khaki
        10.30495/jism.2023.75610.1082
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        10 - 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
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        11 - 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
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        12 - The Role Of Return Dispersion In The Interpreting Of The Accrual Anomaly
        Yahya Hassas Yeganeh Samaneh Bari
      • Open Access Article
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        13 - The low information processing power of stockholders and its role in mispricing of firms’ shares
        Abbas Aflatooni
      • Open Access Article
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        14 - 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
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        15 - The Association Between Various Earnings, Cash Flaws as Performance Measures and Return Stock
        Bahman Banimahd Masomeh Sadat Rasouli
      • Open Access Article
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        16 - Examining the Relationship Between Reliability Components of the Earning and Earnings Persistence.
        Ali Akbar Chaharmahali Javad Zahedi Reza Barati Mostafa Amiri
      • Open Access Article
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        17 - Investigating the Impact of Accrual Anomaly on Corporate Financing Activities
        Reza Mansourian Nader Rezaei
      • Open Access Article
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        18 - Quality of Earning and Capital Cost
        هاشم نیکومرام پیمان امینی
      • Open Access Article
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        19 - Corporate Social Responsibility and Financial Reporting Quality
        yaser abbasabadi
        10.30495/ijfaes.2023.22593
      • Open Access Article
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        20 - Evaluation of academic entrepreneurship based on the standards of the Accreditation Institute of Higher Education ACEEU (Case: Islamic Azad University, Mashhad branch)
        Javad Tavasoli Noghabi Hamideh Reshadatjoo Mohammadali Hosseini
      • Open Access Article
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        21 - Investigating the Effect of Establishing Accreditation Standards on the Rate of Mortality of Patients in Selected Hospitals of Mashhad
        Zahra Abedi پوران رئیسی Leila Riahi
      • Open Access Article
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        22 - The Survey of Effective Factors on Hospital Accreditation Scoring Method in Iran
        ladan ghadami iravan masoudi somayeh hesam mahmoud modiri
      • Open Access Article
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        23 - Designing and presenting the Accreditation Model of Public Hospitals
        Hamdollah Manzari Tavakoli Navid Fatehi Rad Zahra Shokooh Marzieh Khodaei
      • Open Access Article
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        24 - Review of Pharmacy Accreditation Program Models: A Review and Narrative Study
        shahram akbari kamran hajinabi laila riahi
      • Open Access Article
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        25 - The Effect of Accreditation Interventions on Patient Safety Measurement in Operating Rooms of one of Tehran Social Security Hospitals
        Zeinolabedin Aghaee Talikani Leila Riahi Amir Ashkan Nasiripour
        10.30495/jhm.2022.68090.11050
      • Open Access Article
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        26 - Presenting the Accreditation Model of Human Resource Management in Iranian Hospitals
        hashem rahimi alisaraei hamidreza rezaee kelidbari morad rezaei dizgah
        10.30495/jhm.2023.73010.11134
      • Open Access Article
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        27 - Comparing Earnings Management in Germany and the USA
        Taufiq Arifin Indra Kusuma
      • Open Access Article
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        28 - Cultural Relativism in Earnings Management
        R. Riahi A. Omri
      • Open Access Article
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        29 - Presentation of a Model for Measuring Earnings Management in Tehran Listed Firms
        احمد یعقوب نژاد بهمن بنی مهد اعظم شکری
      • Open Access Article
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        30 - 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
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        31 - The relationship between Product Market Competition and Earnings Management: Evidence from Discretionary Accruals
        Jamal Bahri Sales Asgar Pakmaram Ghodrat Ghaderi
      • Open Access Article
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        32 - 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
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        33 - Cash from operations and earnings management: K-S model test
        حمید رضا بزاززاده منصور دهقان
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        34 - The Role of Accruals in the Asymmetrically Timely Recognition Economic Gain and Loss
        S.Rasoul Hoseyni Mehdi Mohammdi
      • Open Access Article
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        35 - Auditor style and comparability of financial statements
        Fryidoon Rahnamay Roodposhti Hamidreza Vakili Fard Fazllolah Lak Abdolreza Mohseni
      • Open Access Article
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        36 - 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
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        37 - Appraising Accrued & Real-Based earning management to achieve industry Average Profitability
        Shima hoseinzadeh Azita Jahanshad
      • Open Access Article
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        38 - Bloated Balance Sheet and Substitute Mechanisms to Avoid Negative Earnings Surprises
        Hassan Farajzadeh Dehkordi Hassan Hemmati Hale Sanaee
      • Open Access Article
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        39 - Investigating the Effect of Environmental Factors on Governmental Accounting Reform Process in Iran by Contingency Model
        قدرت الله طالب نیا بتول زارعی
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        40 - 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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        41 - Management bonus and earning persistence
        Hashem Nikomaram Parisa Pazouki
      • Open Access Article
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        42 - The investigation of the ability of current accounting data in Predicting Future Cash Flows
        پیمان امینی کامران محمدی عباس افلاطونی
      • Open Access Article
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        43 - 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
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        44 - 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
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        45 - A Review Influence of Corporate Governance on Earning Quality in TSE Companies
        دکتر علی اسماعیل زاده مقری دکتر محمد جلیلی عباس زند عباس آبادی
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        46 - Measuring Accruals Through Textual Reports Using Support Vector Regression Technique and Dictionary-based Approach
        Zohreh Zivdar Dariush Foroughi Gholamhosein Kiani
      • Open Access Article
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        47 - Review of Change in Model of Earnings Management of Jones Modified And Compare it with The Model of Affective Variables on Accruals of Tehran Stock Exchange in Bankrupt Firms
        Seyed Mehdi Fadakar Khosro Faghani Makranin Ali Zabihi
      • Open Access Article
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        48 - Studying the Pricing of Earnings Components During Corporate Life Cycle
        Freydoon Rahnamaye Roodposhti Farid Gholami Hassankiadeh Sara Karimpour
      • Open Access Article
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        49 - Social TiesTheory and Audit Quality : Experimental Evidence of Tehran Stock Exchange
        gholamali Movahedi Asl Mehdi Moradzadeh fard Hamid Ahmadzadeh
        10.30495/jma.2022.19756
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        50 - The Effects of Stagflation on Real and Accrual-based Earnings Management
        F. Mohammadrezaei Khosro Manteghi Esmail Abbasi
      • Open Access Article
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        51 - 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
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        52 - Designing and validating the organizational culture model for the Iranian higher education system
        firouz mahde Mohammad Mojtaba Zadeh Naghi Kamali
      • Open Access Article
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        53 - Sensing of Methanol and Ethanol with Nano-Structured SnO2 (110) in Gas Phase: Monte Carlo Simulation
        N. Mangkorntong L. Mahdavian F. Mollaamin M. Monajjemi
      • Open Access Article
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        54 - Effect of Relocation and Rotation on Radial Efficiency Scores for a Partially Negative Data Problem
        S .Sarkar
      • Open Access Article
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        55 - Efficiency Evaluation of Wood Supplying Plans
        SH. Pourmousa
      • Open Access Article
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        56 - 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
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        57 - Bank Client Accreditation and Ranking: A Case Study of Saderat Bank of Iran
        alireza torabian mohammad reza nahidi amirkhiz siyavosh jani roghayeh hasanzadeh
      • Open Access Article
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        58 - 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
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        59 - 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
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        60 - The Impact of Disclose of Intellectual Capital Components on Financial Reporting Quality
        Roya Darabi
      • Open Access Article
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        61 - Earnings Quality, Leverage Deficit (Surplus), and Financing Policy in companies listed in Tehran Stock Exchange
        Naghi Fazeli Abuozar Jafari Tajangooke
      • Open Access Article
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        62 - The Relationship of Earnings Management and Investment Opportunities with Emphasizing on Ownership Concentration
        Vida Mojtahedzadeh Raziyeh Saadat
      • Open Access Article
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        63 - Analysing Investors’ overreaction to the Accruals (Accrulas Anomoly) in Tehran Stock Exchange
        Seyyed Ali Hosseini Hojjat Esmaeilzadeh MohammadSadegh Ghaznavi
      • Open Access Article
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        64 - The Relationship of Management Optimism and Earnings Smoothing between Banks Listed in Tehran Stock Exchange and OTC
        Jamal Bahri Sales
      • Open Access Article
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        65 - Information Environment and Earnings Management in Companies to Dual Holdings
        Alireza Heidarzadeh Hanzaei Leila Barati
      • Open Access Article
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        66 - Accrual Quality Assessment Model in Banking Industry
        Gholamhossein Assadi Bahador Nayebi
      • Open Access Article
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        67 - Planning and Accreditation Towhidi Education Pattern in Youth Era from Quran and Traditions Viewpoint
        Qader Hossein Zadeh Ahmad Salahshouri Ali Hosseini Mehr
      • Open Access Article
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        68 - Identifying and Validating Pathology of Elementary Teacher Appointment in Education
        Ahmad Ahmadi Farsani Fariba Karimi Badri Shah Talebi
      • Open Access Article
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        69 - Accreditation of the dimensions and components of the curriculum model based on augmented reality technology in the primary education system.
        Somayyeh  Haghighat Hamidreza Motamed Alireza Ghasemizad
      • Open Access Article
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        70 - 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
        10.71907/sebaa.2021.2110-1028
      • Open Access Article
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        71 - Identifying and Validating the Components of Teaching Metacognitive Skills based on Quantum Thinking to Student Teachers
        Azam Karimi Abbas Qholtash Aliasghar Mashinchi
        10.71788/JSRE.2025.901154
      • Open Access Article
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        72 - 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
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        73 - Analyzing the efficiency of capital market relative to the decreas-ing and increasing information of the components of accounting earnings
        Leila Lak Allah Karam Salehi Mehdi Basirat Ahmad Kaab Omeir
        10.22034/amfa.2019.1870516.1237
      • Open Access Article
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        74 - 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
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        75 - Earnings Manipulation and Adjustment Speed towards an Optimal Leverage
        Abbas Aflatooni Mahdi Khazaei Zahra Nikbakht
        10.22034/amfa.2020.1912619.1500
      • Open Access Article
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        76 - Investigating the Relationship between Political Uncertainty and Market Irregularities: With Emphasis on the Risky Information Environment
        Hossin Sharifirad negar Khosravipoor sina kheradyar Mohammadreza Vatanparast
        10.22034/amfa.2021.1927600.1581
      • Open Access Article
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        77 - Impact of Internal Control Weaknesses on Financial Reporting Risk
        mohsen azhdar mohsen dastgir saeid aliahmadi
        10.22034/amfa.2022.1946398.1661
      • Open Access Article
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        78 - 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
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        79 - Impacts of Cash Dividend Components on Earning Persistence and Return on Stock
        Ali Moghaddam Dorna Aslani
        10.22034/amfa.2018.539134
      • Open Access Article
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        80 - Tectonic evolution of the Khoy ophiolitic complex, NW Iran
        Javad Raghaghi Gargari Ali Solghi Mehran Arian
      • Open Access Article
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        81 - A Study on the Efficiency of Companies Listed on the Tehran Stock Exchange Using Data Envelopment Analysis
        Hiresh Soltanpanah Iman Dadashi Samira Zarei
      • Open Access Article
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        82 - The five factor model of personality of Robert McCrae and Paul Costa in the history books Beyhaqi
        laila adlparvar farahd falahatkhah
      • Open Access Article
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        83 - Identifying and validating effective strategies on creating capacities and political bases in sports
        sayed hosain sgha sayed morteza Tayebeh Zargar BAHRAM GHADIMI Akbar Afarinesh khaki
        10.30495/kmsj.2023.1990847.1149
      • Open Access Article
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        84 - Comparability of accounting, quality of financial reporting and pricing of accruals
        Seyed Hadi Ejazi Hossein Ezadi Hamid Sajadi
      • Open Access Article
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        85 - Modeling the Structural Equations of Accreditation of the Training Program of Human Resources of Education of Qazvin Province
        Mehdi Rahiminezhad Saeed Moradi Batoul Faghiharam Firouz Kyoumarsi
      • Open Access Article
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        86 - Randomized crossover efficiency in evaluating decision units with unfavorable factors
        mehdi khodadadipour sayyed mohammadreza davoodi
      • Open Access Article
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        87 - Identifying and Validating the Components of Teaching Metacognitive Skills based on Quantum Thinking to Student Teachers
        Azam Karimi gholtash Qholtash Aliasghar Mashinchi
        10.30495/educ.2023.1984596.2981
      • Open Access Article
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        88 - Validation of secondary religion and life curriculum evaluation model with emphasis on constructivism theory
        shahla haririmoghaddam Abbas Gholtash sedighe mohammadjani
        10.30495/educ.2023.1990199.3012
      • Open Access Article
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        89 - Internal and Intra-internal-external University Evaluation: The case of Department of Philosophy of Education at University of Tehran
        abbas bazargan
      • Open Access Article
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        90 - Investigation the Effect of Board Characteristics and External Auditing Quality on Accruals Based Earnings Management
        Maryam Sangin Ghasr Alireza Heidarzadeh Hanzaei
      • Open Access Article
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        91 - 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
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        92 - Relationship between accounting information quality criteria in response to managers' motivational components
        Abdullah Hosseinzade Mahmoud mousavi shiri zohreh hajiha Hashem Nikoomaram
      • Open Access Article
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        93 - 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
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        94 - Evaluating the Performance of the Sales Force on KPI with the Data Envelopment Analysis (DEA)
        Esmaeel Malekakhlagh Arman Poureisa Sayyed Ali Nabizadeh
      • Open Access Article
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        95 - 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
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        96 - Development and Validation of basic Education System Evaluation Tool from the Perspective of Entrepreneurship Education Infrastructure
        farzad gholoubi maryam Taghvaeeyazdi saeid safariyan hamedani
        10.30495/jinev.2023.1988193.2888
      • Open Access Article
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        97 - 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
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        98 - 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
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        99 - Performance Comparison of CCR -AP Modeling Techniques in a Single Space data with Conventional Multi-Criteria Approach (Case Study: Medical Health services in Western Azarbaijan)
        farhad barandak Hamed Abdolahi Fardin Ghasemzadeh hadi Karimi
      • Open Access Article
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        100 - Modeling ice and snow accretion for designing power lines (case study: Baladeh Nur)
        Golamali Ahmadi Golamreza Janbaz Ghobadi Sadrodin Motavali Shahriar Khaledi
      • Open Access Article
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        101 - 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
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        102 - 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
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        103 - The role of female directors of companies listed on the Tehran Stock Exchange and its effect on the relationship between corporate social responsibility and earnings management
        mohamadreza hoseinimasoom ali taghavi moghadam
      • Open Access Article
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        104 - 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
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        105 - 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
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        106 - 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
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        107 - Criminological Explanation of The Influence of Lived Experiences on The Strengthening of Criminal Tendencies in Cyber Space Subject of Study: Great Tehran Prison (Fashafouye)
        Gelavizh Sheikholeslami vatani Mohhamad Ashouri Nasrin Mehra Mohammad Ali MahdaviSabet
        10.30495/cyberlaw.2023.701476
      • Open Access Article
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        108 - Comparison of the Dependence Structures of Stochastic Copula-DEA Model
        Sima Balak Mohammad Hassan Behzadi Ali Nazari
        10.30495/fomj.2021.1943130.1041
      • Open Access Article
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        109 - A systematic review of the factors and criteria for the accreditation of higher education institutions in the e-learning environment
        khodayar abili zeinab mostafavi fatemeh narenji thani mohammad ali shahosseini
      • Open Access Article
        • Abstract Page
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        110 - Data Envelopment Analysis from simulation on the Lattice QCD using CCR model
        Mohammad Hossein Darvish Motevally
      • Open Access Article
        • Abstract Page
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        111 - A Recurrent Neural Network Model for solving CCR Model in Data Envelopment Analysis
        Masomeh Abbasi Abbas Ghomashi
      • Open Access Article
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        112 - The Impact of Companies Environmental Law on Earnings Smoothing
        Vahid Bekhradi Nasab
        10.30495/msds.2021.1931616.1002
      • Open Access Article
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        113 - A hybrid DEA-based K-means and invasive weed optimization for facility location problem
        Farshad Faezy Razi
      • Open Access Article
        • Abstract Page
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        114 - Investigating the effect of the (definition of information need) element on improving the level of architectural design information literacy
        Sina Ghazizadeh Hadi Kaboli Saeed Salehi
      • Open Access Article
        • Abstract Page
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        115 - Enhancing Architectural Design Education through Information Literacy Assessment: A Case Study of O'conner and Radcliffe
        Sina Ghazizadeh Mohammad Hadi Kaboli Saeed Salehi
      • Open Access Article
        • Abstract Page
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        116 - Investigating the effect of the component (definition of information need) on improving the level of architectural design information literacy
        sina ghazizadeh Mohammad Hadi Kabuli Saeed Salehi
      • Open Access Article
        • Abstract Page
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        117 - Presenting and evaluating effective behavioral components and indicators in cultural accreditation in cultural industries
        سید علی منیری Mohsen Ameri sharabi mojtaba moazzami
      • Open Access Article
        • Abstract Page
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        118 - Presenting the model of development of marketing of agricultural products in Iran with the focus on medicinal plants Using the Grounded Theory Method and Model Validation
        BIJAN Alizadeh Abdullah naami mohammad nasrola niya
        10.30495/ecomag.2023.1984042.1065
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        119 - The Role of Accruals, Cash Flows and their Information Content in Operating Profitability of the Stock Returns
        Razieh Fatehpour Jalil Farokhi
      • Open Access Article
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        120 - 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
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        121 - 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
        doi.org/10.71818/ecj.2025.1062505
      • Open Access Article
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        122 - Comparison between Linear and Non-Linear Models of Estimating Discretionary Accruals applying Type I Error Monte Carlo Simulation Method
        Vahid Rohollahi SeyedAbbas Hashemi Maryam Sharifdoust Maryam Farhadi
        10.71608/faar.2025.1072040
      • Open Access Article
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        123 - 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
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        124 - 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
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        125 - Presenting the Financial Performance Evaluation model of Iranian Steel Companies Based on the Grounded Theory method
        Tahereh rezazadeh tekieh Mohammad Hossein Ranjbar Morteza Shafiee Faegh Ahmadi
        10.71608/faar.2025.1073450
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        • Abstract Page
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        126 - Examining the Impact of Financial Reporting Quality on Dividend Policy of the Companies
        Gholamhossein Mahdavi Gholam Reza Rezaei
      • Open Access Article
        • Abstract Page
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        127 - The Relationship between Earnings Management and Value Relevance of Accounting Informtion
        S. Hossein Sajadi Hasan Farazmand Mehdi Arabi
      • Open Access Article
        • Abstract Page
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        128 - Effects oF Accruals Qulity on Conditional Volatility
        سلاله فیض اللهی کسینی مریم لشکری زاده
      • Open Access Article
        • Abstract Page
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        129 - Comparability of Accounting, Quality of Financial Reporting and Pricing Efficiency of Optional Accruals
        Farzaneh Nasirzadeh Seyed Mohsen Salehi Vaziri
        10.30495/faar.2023.707967
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        130 - The Effect of Enterprise Risk Management on the Relationship between External Financing and Earnings Management
        محمد حسین پوراحمدی غلامرضا فرساد امان الهی
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        131 - Pathology of Accrual Accounting in Iranian Public Sector from the Viewpoint of Structural, Contentual and Contextual Barriers
        وجیهه رحمتی زهرا پورزمانی
      • Open Access Article
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        132 - Audit Quality, Earnings Quality and Cost of Equity Capital
        Mahdi Moradzadehfard Mojtaba Adili Seyed Javad Ebrahimian
      • Open Access Article
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        133 - The Relationship between Environmental Uncertainties and Current Stock Return
        Bahareh Armat Mohsen Dastgir
      • Open Access Article
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        134 - تبیین الگویی برای مدیریت سود در شرکت‌های ورشکسته و مقایسه آن با مدل اصلاح‌شده جونز
        سید مهدی فداکار خسرو فغانی ماکرانی علی ذبیحی
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        135 - 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
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        136 - The Association between Capital and Ownership Structure and Income Smoothing Decisions
        Younoes Badavar Nahandi Saeed Mahmoodzadeh Baghbani Amin Blouri
      • Open Access Article
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        137 - Discretionary Accrual Anomalies, R&D Costs, PTH Returns and Q-factor Model
        Arsalan Esmaeli Hamidreza Gholamnia Roshan
        10.30495/faar.2023.699790
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        138 - Implementation of Direct Subsidy System and Profitability Indicators in Political Economy Theory
        علی مسیبی بهروز فرزانه حاجی حسنی
      • Open Access Article
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        139 - 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
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        140 - 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
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        141 - The Impact of Earning Quality on Excess Returns with Regard to Momentum
        Vahid Bekhradinasab Fatemeh Zholanezhad
      • Open Access Article
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        142 - 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
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        143 - 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
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        144 - The Impact of Accounting Information Quality and Monetary Policy on Bankruptcy Prediction
        Mohammad Hossein Setyesh milad rahimi
        10.30495/jdaa.2023.699866
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        145 - 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
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        146 - Development and validation of a questionnaire on the growth model of senior managers of Iran's telecommunications industry (Case study: MCI, Irancell and Rightel companies)
        Saeed Hadavand Afsaneh Zamani Moghadam Ali Taghipoorzahir
        10.30495/mlseo.2021.686664
      • Open Access Article
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        147 - The Minkowski's and Young type determinantal inequalities for certain accretive-dissipative matrices
        H. Qasemi H. Larki M. Dehghani-Madiseh
        10.71483/jlta.2024.1080982
      • Open Access Article
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        148 - Designing a local school evaluation model based on the effective components of top schools and its accreditation
        Shahrooz Shahbazi Mohammad norian
        10.30495/jcdepr.2024.1946506.1097
      • Open Access Article
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        149 - 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
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        150 - 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
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        151 - Identification of non-fragile variables of accruals based on non-linear bayesian approaches in the Iranian capital market
        Azam Rezaian Joybari Jamadori  Gorganli Davaji Majid Ashrafi Ali Khamaki
        10.71729/afi.2025.1088608
      • Open Access Article
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        152 - Designing and validating the social skills training model for primary school students
        foroogh hashemie احمد هاشمی Abbas Gholtash
      • Open Access Article
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        153 - Designing and validating a tool for measuring teaching culture in the higher education system
        Nahid Ahmadi Maryam Taghvaei Yazdi Saeed Safarian Hamedani
      • Open Access Article
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        154 - Validation of the MOQ-based curriculum management model and its impact on the development of students' professional competencies (case study: Islamic Azad University of Golestan province)
        Elham Shariati Ladan Salemi Vahid Fallah
      • Open Access Article
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        155 - Validation of the curriculum model based on the paradigm of quantum physics from the point of view of experts and with the Delphi method
        Azime Ebrahimi Kamyabi Mitra Hamdollah Manzari tavakoli Zahra Zeinaddiny meymand
      • Open Access Article
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        156 - Designing a model for improving the management of education quality in Ahvaz schools
        Leila Adabi Gholamhossein Barakat Leila Bahmaei
      • Open Access Article
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        157 - Psychometric Properties of the Persian Version of Drivers Questionnaire in Iranian Students
        gashav sharifi Abbas Abdollahi simin Hosseinian
      • Open Access Article
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        158 - Analysis of the educational implications of positive thinking in the teachings of Imam Ali (as) and its validation
        Reza Farashbandi Zohreh Saadatmand Maryam Baratali Seyed Ebrahim Seyed Ebrahim Mirshah Jafari
      • Open Access Article
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        159 - Designing and validating the environment of aesthetic-based brain- based curricula
        Madineh Alikhani Maryam Baratali Jahanbakhsh Rahmani mahdi dehbash
      • Open Access Article
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        160 - Providing a Perceptual Framework for E-Learning Management System Evaluation Model (Case Study: Maskan Bank)
        Alireza Nasirinia Amir Hossein Mahmoudi Yalda Delgoushaei Alireza Badelle
      • Open Access Article
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        161 - Presenting a model for opportunistic earnings management: factors, motivations and techniques
        Ehsan Saadati Shahreh Yazdani Mohammad hamed khan mohammadi Davoud Gorjizadeh
      • Open Access Article
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        162 - 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
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        163 - 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
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        164 - 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
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        165 - 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
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        166 - The application of fuzzy DEA in evaluating the efficiency of wheat production Case study: city of Torbat e Hydarieh
        فاطمه دادمند زهرا ناجی عظیمی
      • Open Access Article
        • Abstract Page
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        167 - Evaluation and ranking of the efficiency of the Deputy Minister of Physical Education of the country's provinces using the CCR model (data envelopment analysis)
        seyyed karim soltani Mohammad Hami Vahid Shojaee
        10.30495/jedu.2023.28601.5738
      • Open Access Article
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        168 - Codification of the accreditation model of the training program of human resources of education and training by the approach based on data foundation theory
        Mehdi Rahiminezhad saeid moradi batol faghiharam Firoz kiyoumarsi
        10.30495/jedu.2024.31512.6323
      • Open Access Article
        • Abstract Page
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        169 - Validation of the model Compiled template in the family economy management curriculum
        saeedeh taheritayebi seyyedahmad hashemi Abbas Gholtash aliasghar mashinchi
        10.30495/jedu.2022.25547.5102
      • Open Access Article
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        170 - Modeling the structural equations of accreditation of the training program of human resources of education of Qazvin province
        Mehdi Rahiminezhad saeid moradi batol faghiharam Firoz kiyoumarsi
        10.30495/jedu.2024.31400.6299
      • Open Access Article
        • Abstract Page
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        171 - Application of Data Envelopment Analysis in order to Identify Indicators and Rank Network Marketing Companies
        hamzeh karimi sahar shabani chafjiri
      • Open Access Article
        • Abstract Page
        • Full-Text

        172 - Creating and validating the list of professional development of education managers based on digital culture
        Shahnaz Mohagheghian mohammadali nadi fariba karimi
        10.71652/jmem.2026.1191970
      • Open Access Article
        • Abstract Page
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        173 - 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
      • Open Access Article
        • Abstract Page
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        174 - Validation of the Professional Qualifications Model for Multi-Grade Teachers
        Fatemeh Tahmasebi Abbas Gholtash Seyed Ahmad Hashemi Aliasghar Mashinchi
        10.71922/jee.2024.1194528
      • Open Access Article
        • Abstract Page
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        175 - Validation of the Succession Planning Model for Private and Public Hospitals
        Anahita  Hosseini Nasab Abbas Babaei Masoud Pourkiani Saeed Sayadi
        10.71572/msds.2025.1197444
      • Open Access Article
        • Abstract Page
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        176 - Validation of the effective teaching model of elementary school teachers in district 4 of Shiraz based on electronic platforms
        nasreddin karamishirazi ALi Asghar Mashinchi Seyyed Ahmad Hashemi
      • Open Access Article
        • Abstract Page
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        177 - The relationship between financial constraints and the Future Stock Price Crash Risk
        Hamid Reza Bazzaz Zadeh Torbati jalil Harati Hamid Raei
      • Open Access Article
        • Abstract Page
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        178 - Designing and validating a parenting education package based on mothers' compassion
        Marzieh  Akbari Parisa  Tajalli Yalda  Delgoshaei
      • Open Access Article
        • Abstract Page
        • Full-Text

        179 - Validation of the Nutrition Literacy Curriculum Design Model for Elementary School Students
        Akram-sadat Mirkhandoozi Maryam Safari hasan saemi Ali asghar bayani Hosnieh goodarzi
        10.71897/jet.2025.1209686
      • Open Access Article
        • Abstract Page
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        180 - Identifying the goals and content of the second year of secondary school moral education curriculum based on the thoughts of Imam Muhammad Ghazali
        Mahshid Ghazi Mohseni Mohammad Mehdi Naderi Hassan Saemi Ali Asghar Bayani Zahra Safari
        https://doi.org/10.82197/bjiae.2025.1214235
      • Open Access Article
        • Abstract Page
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        181 - Identifying Indicators and Ranking Network Marketing Companies Based on Integrated Multi-Index Decision Making Model and Data Envelopment Analysis
        Mohammad Hossein Darvish Motevali

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