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  • Conservatism
    • List of Articles Conservatism

      • Open Access Article
        • Abstract Page
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        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
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        2 - 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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        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 - Accounting Conservatism and Debt
        B. Banimahd
      • Open Access Article
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        5 - 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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        6 - 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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        7 - 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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        8 - Corporate Social Responsibility and Financial Reporting Quality
        yaser abbasabadi
        10.30495/ijfaes.2023.22593
      • Open Access Article
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        9 - Conditional Accounting Conservatism and Financial Flexibility: The Corona Pandemic in the Formation of Legal claims
        Aliasghar Mahmoodi Mohammadreza Abdoli Maryam Shahri Farhad Dehdar
      • 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 - 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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        13 - The Impact of Accounting Conservatism on Earnings Management Forecasting Error
        Ahmad Lotfi MEISAM HAJI POR
      • Open Access Article
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        14 - Accounting Conservatism and Executive Compensation
        بهمن بنی مهد مهدی مراد زاده فرد محمد جعفر ولیخانی
      • Open Access Article
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        15 - 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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        16 - Social Conservatism and Earnings Management: A Behavioral Approach
        Mansour Bagheri Bahman Banimah Hashem Nikoomaram
      • Open Access Article
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        17 - 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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        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
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        19 - Correction Cost-Volume-Profit Analysis model by using Cost Stickiness and Conditional Conservatism
        Sahar Sepasi Kobra Taban
      • Open Access Article
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        20 - Investigation of the accounting conservatism effect on decision usefulness
        Hashem Nikoomaram Hamidreaza Vakilifard Roohallah Dehghan Banadaki
      • Open Access Article
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        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
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        22 - The Relationship between Accounting Conservatism & Corporate Governance
        مهدی مرادزاده فرد بهمن بنی مهد مهدی دیندار یزدی
      • Open Access Article
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        23 - The Effect of Accounting Conservatism On Reducing Stock Price Crash Risk
        جواد مرادی هاشم ولی پور مرجان قلمی
      • Open Access Article
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        24 - 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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        25 - 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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        26 - 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
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        27 - 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
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        28 - Machiavellianism and Cultural Values of Accounting
        بهمن بنی مهد مهدی مراد زاده فرد معصومه اردکانی
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        29 - Behavioral factors affecting on investors behavior in Iran different cultures
        shahla ghorbani bejandi shadi shahverdiani
      • Open Access Article
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        30 - 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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        31 - Assessment the Impact of Inefficient Investment Decisions on the Relationship between Conservatism and New Investment
        Mohammad Hassani Saeid Asadian Feyli
      • Open Access Article
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        32 - 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
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        33 - A comparative survey on behavioral factors on financial assets investment
        Hamidreza Kordlouie Nader Dashti Razieh Seifollahi
      • Open Access Article
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        34 - 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
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        35 - A Comparison between the Politics of Conservatism and Reformism in the Islamic Republic of Iran
        Karim Ghasemi Mohammadraza Aghareb parast Esmaeil Shafiee
        10.22034/sej.2020.1900656.1244
      • Open Access Article
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        36 - An Analytic Study of Perpetuated Revolutionarism of Clergymen in the Islamic Republic of Iran in the Politico-sociological Ground
        رضا عیسی نیا
      • Open Access Article
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        37 - 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
      • Open Access Article
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        38 - Asymmetric Cost Behavior, Industry Type, and Levels of Conservatism (Comparative Study of Non-Operating Accrual, Basu, and Market Value Models)
        Zakvan Imani Mohammad Hossein Ranjbar Faegh Ahmadi Hamidreza Vakilifard
        https://doi.org/10.71716/amfa.2024.22051749
      • Open Access Article
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        39 - Assessing the relationship between balance sheet conservatism and profit and loss conservatism with cost of equity capital
        mohammad farjamfar Reza Sheikhrabori morteza farhadi sartangi
        10.22034/amfa.2022.1895237.1387
      • Open Access Article
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        40 - the Antecedent of stable and temporary Iranian consumer Animosity toward Arabic Countries and their impact on product judgment and willing to buy the foreign product
        Aseye safardous Mohammad Rahim Ramezanian
      • Open Access Article
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        41 - 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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        42 - 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
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        43 - The Social role of Board of Directors on Accounting Conservatism of Companies Listed in Tehran Stock Exchange
        Mohammad Amin Hakimi Heydar Mohammadzadeh Salteh
      • Open Access Article
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        44 - 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
      • Open Access Article
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        45 - 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
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        46 - 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
      • Open Access Article
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        47 - The relationship between corporate governance mechanisms and accounting conservatism: The moderating role of audit quality
        Rahman Doostian Omid Farhad Touski
        10.71600/jacgr.2024.977495
      • Open Access Article
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        48 - 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
      • Open Access Article
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        49 - 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
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        50 - 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
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        51 - 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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        52 - The Effect of Conservatism on Accounting Information Quality of Corporations Listed in Tehran Stock Exchange
        Fezeh Valizadeh Oghni Younes Badavar Nahandi Rasool Baradaran Hasanzadeh
      • Open Access Article
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        53 - Investigation of the Relationship Between Conservatism and Financial Flexibility in Profitable Firms
        Roya Darabi
      • Open Access Article
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        54 - 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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        55 - Kalileh va Dimneh and Marzbān Nāmeh: A conservative Approach
        خدیجه اطمینان
      • Open Access Article
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        56 - Phenomenal conservatism in epistemic justification
        محمدعلی پودینه
      • Open Access Article
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        57 - US and Afghanistan Peace-building Strategy; from neo-Conservatism to neo-Hamiltonism
        somaye hamidi ehsan mozdkhah peyman zangane
      • Open Access Article
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        58 - 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
      • Open Access Article
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        59 - The Evaluation of Conditional Conservatism as Risk Factor
        Gholamreza Kordestani Mohammad Asle Roosta
      • Open Access Article
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        60 - The Relationship of Conditional and Unconditional Conservatism with Earning Anticipation amount
        Mohammad Hossein Setayesh Hamid Reza Rezaei
      • Open Access Article
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        61 - 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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        62 - The Impact of Cash Flow Asymmetric Sensitivity on Relationship between Financing Constraints and Conditional Conservatism
        یداله تاری وردی ندا عمادیان
      • Open Access Article
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        63 - 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
      • Open Access Article
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        64 - 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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        65 - 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
      • Open Access Article
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        66 - Cultural and Political Conservatism: The Significance of Moral Foundations
        mahmoudreza rahbarghazi samaneh rahmani abolfazl bafgeri
      • Open Access Article
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        67 - The impact of China's historical principles and foundations and Historical backgrounds on its foreign policy
        Jamil Hassanpour
      • Open Access Article
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        68 - Investigating the relationship between managing director's marital status and the efficiency of company capital allocation
        Shahrzad Seraj Mohammad  Khoshnodan
        10.71965/aft.2025.1128657
      • Open Access Article
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        69 - Comparing the Value Preferences between Female Students of Payam Noor and Azad University in Kerman
        batul Seifoori ramin Taghavi abbas Taghavi
      • Open Access Article
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        70 - Investigating the impact of the political thought of Constitutionalism on the Formation of the Political Discourse of the Islamic Revolution of Iran
        Hussain Soheil Doroudi gholamreza naghavi Elahe Abolhasani فاضل فیضی
        https://doi.org/10.71723/dir.2025.1194023

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