List of Articles Earnings

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  1 - Individual Moods , Sensation- Seeking , Gambling Intention and Forecasting of Earnings Management Behavior: A Test of Upper Echelons Theory
  bahman banimahd
• 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 - The predictive ability and information content of aggregate earnings beyond disaggregate earnings
  R. Shabahang Z. Lashgari
• Open Access Article
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  4 - Using the Qualitative Characteristics of Financial Reporting for Evaluating Earning Quality
  هاشم Nikoomaram A. Modaress M. R. Shoorvarzy
• Open Access Article
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  5 - 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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  6 - Investigating of the effect of Iran Accounting Standards on Earnings response coefficient
  Mohamad Reza Shoorvarzy Afsaneh Afrouzmanesh
• Open Access Article
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  7 - A comprehensive review of the literature and the factors affecting the delay in the audit report and its relationship with some financial concepts
  fatemeh amini seyed mohammad reza Mashhour AlHosseini
• Open Access Article
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  8 - The effect of Earnings-Announcement Narrative and Investor Judgment with emphasis on behavioral biases
  Hassan Chenari Bouket Bahman Banimahd Hamid Ahmadzadeh
  10.30495/jfksa.2022.19643
• Open Access Article
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  9 - 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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  10 - The role of quarterly earnings announcements on the relationship between traders' trading speed and cumulative abnormal stock returns
  Hossein Emsakpur Sina Kheradyar Mehdi Homayonfar Mehdi Fadaei Eshkiki
• Open Access Article
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  11 - Effect of Changes Percentage in Dividend Payout on Future Earnings Growth
  آزیتا جهانشاد محمدرضا عسگری وحید اسدی کلی
• Open Access Article
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  12 - Investigating the effect of investor sentiment on the expected earnings growth rate
  M. Baharmoghaddam Omid Pourhidari Hossein Jokar
• Open Access Article
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  13 - 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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  14 - Evaluation of factors affecting price earnings ratio of listed companies in Tehran Stock
  سیدعلیقلی روشن ابوالفضل آرین سید حسن حسینی کامبیز نوابی زند علی دریکنده
• Open Access Article
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  15 - The Investigation of Relationship between Earnings Management and Corporate Financial Failure in Tehran Stock Exchange
  زهرا پورزمانی مهدی پویان راد
• Open Access Article
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  16 - 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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  17 - The effect of economic uncertainty On the dynamic relationship between earnings quality and return in listed companies in Tehran stock market: exchange market pressure approach
  zohre tabatabaienasab nasim shahmoradi
• Open Access Article
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  18 - Corporate Social Responsibility and Financial Reporting Quality
  yaser abbasabadi
  10.30495/ijfaes.2023.22593
• Open Access Article
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  19 - The Role of Main Indicators of Earnings Quality in Estimating Credit Risk
  reza bondari Abolghasem Masihabadi Mohammad Reza Shourvarzi
• Open Access Article
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  20 - Political Connections, Technology-based Venture Capital, and Earnings Management at Initial Public Offering Companies
  Fatemeh Samadi Hossein Eslami Mofid Abadi Javad Khashei
• Open Access Article
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  21 - The Dynamic Relationship among Dividend, Earning and Investment: Empirical Analysis of Karachi Stock Exchange
  H. Hanif
• Open Access Article
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  22 - Comparing Earnings Management in Germany and the USA
  Taufiq Arifin Indra Kusuma
• Open Access Article
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  23 - Activating the Role of Audit Committees and Boards of Directors in Restricting Earnings Management Practices: A Perspective of Auditors in Jordan
  M. Abdullah al Momani M. Ibrahim Obeidat
• Open Access Article
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  24 - The role of financial motivation in profit management decisions with an emphasis on the personality characteristics of financial managers
  Ali Ramzi mojdeh mohamadreza Vatanparast Mehdi Meshki
• Open Access Article
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  25 - Corporate social responsibility and Classification Shifting of income and expenses from the ethical perspective of earnings management
  yasser shirzadi Kaveh parandin Somayeh Hosseini Aghdaei
• Open Access Article
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  26 - The relationship between stock liquidity and real earnings management with the moderating role of institutional ownership
  Yassaman Khalili Atefeh Hajiyan Berenjanstki
• Open Access Article
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  27 - The effect of corporate governance bylaw of Tehran Stock Exchange on earnings management
  زهرا پورزمانی محمدرضا اولی جواد عبدالهیان
• Open Access Article
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  28 - The effect of organizational culture on earnings quality of firms listed on Tehran Stock Exchange
  زهرا دیانتی دیلمی وحید طیبی
• 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 - Effect of voluntary disclosure on value relevance of earnings per share
  احمد خدامی پور رامین محرومی
• Open Access Article
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  31 - Economic Consequences of Accounting Information Quality focused on Earnings persistence
  هاشم نیکو مرام مهدی تقوی حمید احمدزاده
• Open Access Article
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  32 - the relationship between audit report quality and audit fees of accepted companies in Tehran Stock Exchange
  فاطمه داروغه حضرتی زهرا پهلوان
• Open Access Article
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  33 - 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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  34 - 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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  35 - The Impact of Accounting Conservatism on Earnings Management Forecasting Error
  Ahmad Lotfi MEISAM HAJI POR
• Open Access Article
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  36 - Earnings Management and Audit Opinion: Evidences of Private Audit Firms
  بهمن بنی مهد یحیی حساس یگانه نرگس یزدانیان
• Open Access Article
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  37 - Cash from operations and earnings management: K-S model test
  حمید رضا بزاززاده منصور دهقان
• Open Access Article
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  38 - 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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  39 - Auditor style and comparability of financial statements
  Fryidoon Rahnamay Roodposhti Hamidreza Vakili Fard Fazllolah Lak Abdolreza Mohseni
• Open Access Article
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  40 - Economic Downturn and Earnings Management
  Rafik Baghoumian Hojjat Mohammadi Mansour Taheri
• Open Access Article
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  41 - Social Conservatism and Earnings Management: A Behavioral Approach
  Mansour Bagheri Bahman Banimah Hashem Nikoomaram
• Open Access Article
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  42 - The impact of national accounting standards on the quality of financial reporting in Tehran stack Exchange: Earning Persistence approach
  هاشم نیکومرام زاد اله فتحی
• Open Access Article
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  43 - The Association between Management Earnings Forecast Errors and Corporate Governance Structure in Tehran Bourse
  سید علیرضا موسوی حمید زارعی سمیرا هنربخش
• Open Access Article
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  44 - Development of the Ohlson and Feltham-Ohlson Valuation models using the Dickinson’s life cycle classification
  M. Reza Emami Naeini Forogh Rahimi Mougouei
• Open Access Article
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  45 - The Investigation of Corporate Governance Characteristics on Management Earnings Forecast Quality in Tehran Stock Exchange
  غلامحسین مهدوی سید مجتبی حسینی زهره رئیسی
• Open Access Article
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  46 - 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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  47 - The Relationship between Real Earnings Management Activities and Future Performance of the Listed Companies in Tehran Stock Exchange
  علی سعیدی نرگس حمیدیان حامد ربیعی
• Open Access Article
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  48 - Appraising Accrued & Real-Based earning management to achieve industry Average Profitability
  Shima hoseinzadeh Azita Jahanshad
• Open Access Article
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  49 - Surveying the effect of auditor type on the value relevance of earnings in the accepted company in Tehran Stock Exchange
  مهدی مراد زاده فرد قادر رحمن نژاد
• Open Access Article
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  50 - Factors affecting Dividend Payout Ratio and Comparing Forecast Accuracy of Dividend Payout Ratio using Regression Model and Neural Network in Iran Over-The-Counter (OTC) Market
  Hamid Reza Chegini Mohsen Hamidian Negar Khosravi Pour
• Open Access Article
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  51 - The Impact of the level of earning management and audit fees an evidence from ISE
  فاطمه داروغه حضرتی زهرا پهلوان
• Open Access Article
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  52 - Managerial Overconfidence and Earnings Overstatement
  Solaleh NasiriPour Dori Bahman Banimahd Hamid Ahmadzadeh
• Open Access Article
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  53 - 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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  54 - The relationship between short-sighted profit quality management and investments in companies listed on the Tehran Stock Exchange
  Somayyeh Talezari Mohammadreza Abdoli
• Open Access Article
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  55 - The model for relationship between corporate governance and earnings quality
  Hashem Nikoomaram Heydar Mohammadzadeh salteh
• Open Access Article
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  56 - 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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  57 - Surveying the effect of auditor type on the value relevance of earnings in the accepted company in Tehran Stock Exchange
  مهدی بهارمقدم زینب یزدی سمیه یزدی
• Open Access Article
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  58 - Positive Change of Earnings Per Share and Share Price: Functional Fixation Hypothesis
  بهمن بنی مهد مهدی مراد زاده فرد فاطمه مروارید عراقی
• Open Access Article
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  59 - Relationship between Accounting Information Transparency and Corporate Cash Holdings
  محمدحسین قائمی سید مصطفی علوی
• Open Access Article
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  60 - Investigate earnings management at the sensitive earnings amounts’ threshold of companies with high financial leverage
  SARA shafiee hamidreza kordlouie shadi shahverdiani maziyar ghasemi
  10.30495/jma.2022.20206
• Open Access Article
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  61 - The presentation of the impact assessment pattern of Corporate Governance mechanisms on the Earnings Management in Tehran Stock Exchange
  فریدون رهنمای رودپشتی فرشاد هیبتی قدرت اله طالب نیا سیدعلی نبوی چاشمی
• Open Access Article
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  62 - Comparative Analysis the Power of Accounting and Non Accounting Informative Indicators in Explanation and Prediction of Stock Market Value Indicators
  فرشاد هیبتی محمد حسنی
• Open Access Article
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  63 - The cost of not choosing the earnings management of the following companies in response to the fraudulent financial reporting of the leading company
  Elham Tajiknia ahmad yaghoobnejad azita jahanshad amirreza keyghobadi
  10.30495/jma.2022.20207
• Open Access Article
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  64 - 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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  65 - 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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  66 - The Effects of Stagflation on Real and Accrual-based Earnings Management
  F. Mohammadrezaei Khosro Manteghi Esmail Abbasi
• Open Access Article
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  67 - Effect of Stock Price Pressure on Management Earnings Forecasts
  Farhad Sharafi Shadi Shahverdiani Zohreh Hajiha
• Open Access Article
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  68 - 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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  69 - 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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  70 - Land Use Planning and Water Resources Management; Resource Planning Instead of Activities Planning (Case Study: Caspian Basin)
  Amir Hedayati Aghmashhadi Hamidreza Jafari Naser Mehrdadi Hedayat Fahmi Parvin Farshchi Samaneh Zahedi
• Open Access Article
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  71 - Testing the Effectiveness of Capital Market Efficiency through Investment Mediator Variables on Earnings Management Quality of Companies Listed in Iranian Stock Exchange
  Akabar Bagheri ALI RAMEZANI
• Open Access Article
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  72 - The role of earnings management in the effect of related party transactions, financial crisis and firm size on tax avoidance
  Abdolrasoul Rahmanian Koushkaki Ayesheh Masoomi
  10.30495/jik.2024.23169
• Open Access Article
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  73 - Investigating the effects of investors' sentiments on stocks valuation
  Hamid Rostami Jaz Ahmad Yaghoobnezhad Yadollah Tariverdi
• Open Access Article
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  74 - The impact of ownership concentration and dividend policy on the financial performance and capital structure of banks
  Amirreza Keyghobadi Marjan Damankeshideh
• Open Access Article
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  75 - The Effect of Economic Uncertainty on Earnings Response Coefficient using two-factor Fama-McBeth Model
  Babak Salem Dezfouly Allah Karam Salehi Alireza Jorjorzadeh Saeed Nasiri
• Open Access Article
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  76 - Theoretical Explanation of Earnings-Announcement Timing To judge (behavior) investors with a Critical Approach
  Hassan Chenari Bouket Bahman Banimahd Hamid Ahmadzadeh
• Open Access Article
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  77 - 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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  78 - Developing a model of abnormal audit report lag: origins and consequences
  amir yalfani iraj noravesh ghodrat alah talebniya ezat allah asgharizadeh
  10.30495/jik.2024.23153
• Open Access Article
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  79 - The Effect of Investment Firms Ownership on Earnings Overstatement: Test of Strategic Alignment and Efficient Monitoring Hypothesis
  Faezeh Baharvand Bahman Banimahd Fereidoon Ohadi
• Open Access Article
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  80 - Ranking P/E Predictor Factors In Tehran Stock Exchange With Using The Harmony Search Meta Heuristic Algorithm
  Mozhgan Safa Hossein Panahian
• Open Access Article
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  81 - 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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  82 - 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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  83 - The Relationship of Earnings Management and Investment Opportunities with Emphasizing on Ownership Concentration
  Vida Mojtahedzadeh Raziyeh Saadat
• Open Access Article
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  84 - 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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  85 - The effect of surplus free cash flow, corporate governance and firm size on earnings predictability
  Fatemeh Ghorbani M. Hamed Khanmohammadi
• Open Access Article
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  86 - Identifing and Prioritizing Factors Influencing Idevidual Investors' Intention to Receive Cash Devidend
  Abbas Kamarei Meisam Safizadeh Sadegh Sepandarand Hajar Hakimi
• Open Access Article
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  87 - The effect of corporate governance mechanisms on the relationship between excess free cash flow and earnings forecast
  Ebrahim Abbasi
• Open Access Article
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  88 - The Impact of Agency Costs on Predicting Profitability
  M. B. Mohhamadzadeh Moghadam
• Open Access Article
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  89 - MANNER OF PERFECTION FROl\l THE VIEWPOINT OF NAJM AL-DIN RAZI
  Zarin Taj Parhizgar Tooraj Aghdaie
• Open Access Article
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  90 - Prevention of Juvenile Delinquency in Quran Learnings
  Mohammad Sadeq Chavoshi Hadi Keramati Moez
• Open Access Article
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  91 - Culture- Building Criteria of Adam Story in Tafsir al-Mizan and Masnavi Poetries
  Mahmoud Khorsandi Nematollah Hassani
• Open Access Article
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  92 - Reflection of Quran and Hadith in Sheikh Najm al-Din Razi’s Poetries
  Zahra Baratiyeh Ghorban Ali Ebrahimi
• Open Access Article
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  93 - Optimism & Pessimism Biases in Earnings Forecastingand Deviation in Financial Reporting: Evidence of Subjectivism and Opportunistic Unethical Behavior of Managers
  Mohammad Hassani Amir Hossein Haji Amiri
  10.71907/sebaa.2021.2107-1009
• Open Access Article
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  94 - The Impact of Auditor’s Reputation, Fee, and Professional Skepticism on Audit Quality inEarnings Management
  Abolfazl Soleimani Mahdieh Shokrian Berenjestanaki Maryam Laleh Mazhin
  10.71907/sebaa.2023.2307-1111
• Open Access Article
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  95 - Does the Managers’ Personality Type Help Them Deceive the Market Through Social Responsibility Disclosure with the Goal of Hiding Earnings Management?
  Ahmad Reza Shafaat Mohammad Kashanipour Reza Gholami Jamkarani Hossein Jahangirnia
• Open Access Article
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  96 - Effect of Conservative Reporting on Investors' Opinion Divergence at the Time of Earnings Announcement
  Dariush Mokhtari Kajori Reza Jamkarani
  10.22034/amfa.2018.540833
• Open Access Article
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  97 - Investigating the effect of rounding and revision in predicting earnings per share on investors' attention
  Ayat Bijani Iraj Nouri
  10.22034/amfa.2019.545146.1079
• Open Access Article
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  98 - Surplus Free Cash Flow and Earnings Management: The Moderating Role of Auditor Size
  Ahmad Abdollahi Yasser Rezaei Pitenoei
  10.22034/amfa.2019.583498.1167
• Open Access Article
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  99 - Institutional Ownership, Business Cycles and Earnings Informativeness of Income Smoothing: Evidence from Iran
  Omid Faraji Mohammad Reza Fathi Sahar Motahari Kia Fatemeh Younesi Motie Seyed Hasan Masoudi Alavi
  10.22034/amfa.2020.1892989.1374
• Open Access Article
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  100 - Management Demographic Characteristics, Auditor Choice and Earnings Quality: Empirical Evidence from Iran
  Mehdi Safari Gerayli Davood Hassanpour Hasan Valiyan
  10.22034/amfa.2019.582367.1162
• Open Access Article
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  101 - 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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  102 - The Role of Earnings Management in Theoretical Development and Improving the Efficiency of Accounting-Based Financial Distress Prediction Models
  Abbas Ramezanzadeh Zeidi Khosro Faghani Makarani Ali Jafari
  10.22034/amfa.2019.1879394.1300
• Open Access Article
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  103 - 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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  104 - The Role of Earnings Management in Economic Growth and Corporate Growth Illusion
  Leila Zamanianfar Fraydoon Rahnamay Roodposhti Bahman Banimahd Hashem Nikoomaram Zahra Deilami
  10.22034/amfa.2020.1900232.1430
• Open Access Article
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  105 - Investigating the Relationship between Earnings Management and the Stock price bubble of the Firms Accepted in Tehran Stock Exchange
  Hassan Zalaghi Masoume Ghasemi Reza Madadian Moez
  10.22034/amfa.2021.1931527.1604
• Open Access Article
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  106 - The Impact of Peer Performance on the Bendford's Law and Cosmetic Earnings Management
  Majid  Zanjirdar
  10.22034/amfa.2021.1906150.1472
• Open Access Article
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  107 - Explaining the Relationship Between Sticky of Expenses with Prediction Error of Profit in Tehran Stock Exchange
  Reza Jamkarani Ali Lalbar
  10.22034/amfa.2016.526240
• Open Access Article
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  108 - Application of HS Meta-heuristic Algorithm in Designing a Mathematical Model for Forecasting P/E in the Panel Data Approach
  Mozhgan Safa Hossein Panahian
  10.22034/amfa.2018.539132
• Open Access Article
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