List of Articles Earnings Management Open Access Article Abstract Page Full-Text 1 - Individual Moods , Sensation- Seeking , Gambling Intention and Forecasting of Earnings Management Behavior: A Test of Upper Echelons Theory bahman banimahd Open Access Article Abstract Page Full-Text 2 - An Evaluation of Alternative Accrual-Based Models for Detecting Earnings Management H. Nikoumaram I. Nourvash A. R. Mehrazin Open Access Article Abstract Page Full-Text 3 - A Study of Relationship Between Institutional Investors and Board of Director With Earnings Management Gh. Talebnia A. Taftian Open Access Article Abstract Page Full-Text 4 - 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 Abstract Page Full-Text 5 - 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 Abstract Page Full-Text 6 - The Investigation of Relationship between Earnings Management and Corporate Financial Failure in Tehran Stock Exchange زهرا پورزمانی مهدی پویان راد Open Access Article Abstract Page Full-Text 7 - Corporate Social Responsibility and Financial Reporting Quality yaser abbasabadi 10.30495/ijfaes.2023.22593 Open Access Article Abstract Page Full-Text 8 - 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 Abstract Page Full-Text 9 - Comparing Earnings Management in Germany and the USA Taufiq Arifin Indra Kusuma Open Access Article Abstract Page Full-Text 10 - 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 Abstract Page Full-Text 11 - 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 Abstract Page Full-Text 12 - The relationship between stock liquidity and real earnings management with the moderating role of institutional ownership Yassaman Khalili Atefeh Hajiyan Berenjanstki Open Access Article Abstract Page Full-Text 13 - The effect of corporate governance bylaw of Tehran Stock Exchange on earnings management زهرا پورزمانی محمدرضا اولی جواد عبدالهیان Open Access Article Abstract Page Full-Text 14 - Presentation of a Model for Measuring Earnings Management in Tehran Listed Firms احمد یعقوب نژاد بهمن بنی مهد اعظم شکری Open Access Article Abstract Page Full-Text 15 - the relationship between audit report quality and audit fees of accepted companies in Tehran Stock Exchange فاطمه داروغه حضرتی زهرا پهلوان Open Access Article Abstract Page Full-Text 16 - Investigating the Relationship between Discretionary Accruals and Total, Relevant, or Irrelevant Diversification at Companies Listed in Tehran Stock Exchange Akram Taftian S. Zahra Mirbagheri Mahdeye Hasani Sadrabadi Open Access Article Abstract Page Full-Text 17 - The Impact of Accounting Conservatism on Earnings Management Forecasting Error Ahmad Lotfi MEISAM HAJI POR Open Access Article Abstract Page Full-Text 18 - Earnings Management and Audit Opinion: Evidences of Private Audit Firms بهمن بنی مهد یحیی حساس یگانه نرگس یزدانیان Open Access Article Abstract Page Full-Text 19 - Cash from operations and earnings management: K-S model test حمید رضا بزاززاده منصور دهقان Open Access Article Abstract Page Full-Text 20 - Comparative Investigation of the Guily and Hice Model and Jones Adjusted Model for Testing Saeed Jabbarzadeh Kangarloiee Saeed Khodayar Yeganeh Open Access Article Abstract Page Full-Text 21 - Economic Downturn and Earnings Management Rafik Baghoumian Hojjat Mohammadi Mansour Taheri Open Access Article Abstract Page Full-Text 22 - Social Conservatism and Earnings Management: A Behavioral Approach Mansour Bagheri Bahman Banimah Hashem Nikoomaram Open Access Article Abstract Page Full-Text 23 - 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 Abstract Page Full-Text 24 - Appraising Accrued & Real-Based earning management to achieve industry Average Profitability Shima hoseinzadeh Azita Jahanshad Open Access Article Abstract Page Full-Text 25 - The Impact of the level of earning management and audit fees an evidence from ISE فاطمه داروغه حضرتی زهرا پهلوان Open Access Article Abstract Page Full-Text 26 - Bloated Balance Sheet and Substitute Mechanisms to Avoid Negative Earnings Surprises Hassan Farajzadeh Dehkordi Hassan Hemmati Hale Sanaee Open Access Article Abstract Page Full-Text 27 - 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 Abstract Page Full-Text 28 - 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 Abstract Page Full-Text 29 - 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 Abstract Page Full-Text 30 - 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 Abstract Page Full-Text 31 - The Effects of Stagflation on Real and Accrual-based Earnings Management F. Mohammadrezaei Khosro Manteghi Esmail Abbasi Open Access Article Abstract Page Full-Text 32 - The Effect of Earnings Management on the Relationship Between Earnings Forecast Error and Accounting Conservatism Yaser Ahmadi Bahman Banimahd Ghodratollah Talebniya Zahra Pourzamani Open Access Article Abstract Page Full-Text 33 - A meta-analysis of the relationship between conservatism and comparability with earnings management in Iran zahra Akbary Mohammadreza Mehrabanpour hossein jahangirnia Reza Gholami Jamkarani Open Access Article Abstract Page Full-Text 34 - 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 Abstract Page Full-Text 35 - Theoretical Explanation of Earnings-Announcement Timing To judge (behavior) investors with a Critical Approach Hassan Chenari Bouket Bahman Banimahd Hamid Ahmadzadeh Open Access Article Abstract Page Full-Text 36 - 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 Abstract Page Full-Text 37 - The Relationship of Earnings Management and Investment Opportunities with Emphasizing on Ownership Concentration Vida Mojtahedzadeh Raziyeh Saadat Open Access Article Abstract Page Full-Text 38 - The Impact of Agency Costs on Predicting Profitability M. B. Mohhamadzadeh Moghadam Open Access Article Abstract Page Full-Text 39 - The Impact of Auditor’s Reputation, Fee, and Professional Skepticism on Audit Quality inEarnings Management Abolfazl Soleimani Mahdieh Shokrian Berenjestanaki Maryam Laleh Mazhin Open Access Article Abstract Page Full-Text 40 - 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 Abstract Page Full-Text 41 - 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 Abstract Page Full-Text 42 - 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 Abstract Page Full-Text 43 - 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 Abstract Page Full-Text 44 - 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 Abstract Page Full-Text 45 - The Impact of Peer Performance on the Bedford's Law and Cosmetic Earnings Management Majid Zanjirdar 10.22034/amfa.2021.1906150.1472 Open Access Article Abstract Page Full-Text 46 - Impact of Institutional Ownership and Board Independence on the Relationship Between Excess Free Cash Flow and Earnings Management Allahkaram Salehi Sajjad Mohammadi Marzieh Afshari 10.22034/amfa.2017.533104 Open Access Article Abstract Page Full-Text 47 - Corporate life cycle, family firms, and real activities management Rasoul keshtkar GholamReza Rezaei Amin Bagheri Majd Open Access Article Abstract Page Full-Text 48 - The Effects of Firm Growth and performance on Tests of Earnings Management in Quarterly Settings Mohammad mesgar Zahra Lashgari Negar Khosravipour Open Access Article Abstract Page Full-Text 49 - The relationship between product market competition, earnings management and earnings persistence leila Masroor Akbar Mirzapourbabajan Open Access Article Abstract Page Full-Text 50 - 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 Abstract Page Full-Text 51 - Analysis of agency conflict with emphasis on aspects of earnings management, audit quality and cost of equity; Game theory approach Zahra Moghaddam Hamzeh Didar Kiumars Shahbazi Ali Ebadian 10.30495/eco.2024.1993373.2776 Open Access Article Abstract Page Full-Text 52 - Expansion of Financial Distress Modeling Using Corporate Earnings Management in the Iran's Economic Environment Abbas Ramezanzadeh Zeidi Khosro Faghani Makrani Ali jafari Open Access Article Abstract Page Full-Text 53 - 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 Abstract Page Full-Text 54 - Earnings management, business strategy and bankruptcy risk Mahdi Filsaraei Mohammadreza shoorvarzi Mahdi Zanganeh Open Access Article Abstract Page Full-Text 55 - Examining the moderating role of politcal connections of the board in the relationship between related party transactions and earnings management Ahmad Abdollahi Yasser Rezaei Pitenoei Open Access Article Abstract Page Full-Text 56 - Earnings management, disclosure of financial information and real financial performance (Evidence from companies in Tehran Capital Market) سید فخرالدین فخرحسینی میثم کاویانی 10.30495/jmemiau.2022.579841.1151 Open Access Article Abstract Page Full-Text 57 - Explaining Relationship Between Audit Opinion and Auditor’s Qualitative Characteristics on Earnings Management Omid Sabaghiyan Toosi Zahra Moradi Shohreh Yazdani 10.30495/msds.2022.1963359.1067 Open Access Article Abstract Page Full-Text 58 - Analysis of agency conflict with emphasis on aspects of earnings management, audit quality, and cost of equity: Game theory approach Zahra Moghadam Hamzeh Didar Kiumars Shahbazi Ali Ebadian Open Access Article Abstract Page Full-Text 59 - Using of Dupont Analysis with Emphasis on Earnings Management and Performance Management in predicting profitability of the insurance industry Seyed fakhreddin Fakhrhosseini Meysam Kaviani Open Access Article Abstract Page Full-Text 60 - Earnings Management and Ownership Structure: Some Evidences from Companies listed in Tehran Securities Exchange Seyedeh Mahboobeh Jafari Mahmood Bahramian Reihaneh Larijani Open Access Article Abstract Page Full-Text 61 - The Impact of Transactions with Affiliated Individuals on the Manipulation of Actual Activities, with Emphasis on the Role of Regulatory Corporate Governance Ali mohammadi Ali Nikouei Sardar Esmaeilzadeh Open Access Article Abstract Page Full-Text 62 - The Effect of Unusual Operating Cash Flows on Earnings Sustainability in the Listed Companies of Tehran Stock Exchange Hossien fakhari Javad Mohammadi Mohsen Hasanataj Kordi Open Access Article Abstract Page Full-Text 63 - Investigating the effects of types of cash flow and controlling shareholders on the relationship between profit management and financial performance to predict financial bankruptcy (firefly algorithm) Gurban Heki Behrouz Sadeghi Amroabadi Seyyed Mohammad Reza Davodi 10.30495/fed.2023.705596 Open Access Article Abstract Page Full-Text 64 - Modeling and Experimental Test of the Effects of the Quality Components of Management Accounting Information on the Tax Risk of Tehran Stock Exchange Firms محمد نمازی Seyed Hamid Reza Rakhsha DOI: 10.30495/FAAR.1403.1073184 Open Access Article Abstract Page Full-Text 65 - The Relationship Between Earnings Management and Future Profitability Bahman Banimahd Hamed Kazemi Mohsen Abadi Open Access Article Abstract Page Full-Text 66 - The Relationship between Earnings Management and Value Relevance of Accounting Informtion S. Hossein Sajadi Hasan Farazmand Mehdi Arabi Open Access Article Abstract Page Full-Text 67 - the Relationship Between Type of Auditor and Type of Audit Report with Earnings Management Index Hazhar Rahmani Ghodratolla Talebnia Open Access Article Abstract Page Full-Text 68 - Earnings Management Model by Using Deferred Tax Asset and Deferred Tax Liability Strategies Vahid Tavasoli Yadollah Tariverdi 10.30495/faar.2024.709443 Open Access Article Abstract Page Full-Text 69 - بحران مالی جهانی و مدیریت سود در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران مهدی عرب صالحی سمانه باری اسحاق بهشور Open Access Article Abstract Page Full-Text 70 - The Effect of Enterprise Risk Management on the Relationship between External Financing and Earnings Management محمد حسین پوراحمدی غلامرضا فرساد امان الهی Open Access Article Abstract Page Full-Text 71 - The Relationship between the Elements of Intellectual Capital and Earnings Management Mohammad Hossein Setayesh Mojtaba Saeedi Mohammad Hossein Ghadirian Arani Open Access Article Abstract Page Full-Text 72 - The Role of Perceived Pressure on Accountants' Ethical Beliefs in Financial Reporting Zeynab Yazdi Bahman Banimahd Hashem Nikoomaram 10.30495/faar.2024.709448 Open Access Article Abstract Page Full-Text 73 - تبیین الگویی برای مدیریت سود در شرکتهای ورشکسته و مقایسه آن با مدل اصلاحشده جونز سید مهدی فداکار خسرو فغانی ماکرانی علی ذبیحی Open Access Article Abstract Page Full-Text 74 - Implementation of Direct Subsidy System and Profitability Indicators in Political Economy Theory علی مسیبی بهروز فرزانه حاجی حسنی Open Access Article Abstract Page Full-Text 75 - Managers Narcissism, Leadership Styles Choices in Accounting Saeed Farokh Azita Jahanshad 10.30495/faar.2022.698387 Open Access Article Abstract Page Full-Text 76 - Explaining the model of earning management measurement using an intelligent hybrid method of neural networks and meta heuristic algorithms (Genetic and particle swarm optimization) Eghbal Ghaderi piman amini Iraj Noravesh Ata Mohammadi Moqrny Open Access Article Abstract Page Full-Text 77 - Forecast earnings management based on adjusted Jones model using Artificial Neural Networks and Genetic Algorithms Khosro Faghani Makrani S. Hasan Salehnezhad Vahid Amin Open Access Article Abstract Page Full-Text 78 - The Effect of Other Cash Flow Classes on the Relationship between Managers' Overconfidence and Operational Cash Flow Management شهناز مشایخ نسترن میرزایی 10.30495/jdaa.2022.691734 Open Access Article Abstract Page Full-Text 79 - Peer Companies Performance and Earnings Management: The Effect of Capital Market PressurePeer Companies Performance and Earnings Management: The Effect of Capital Market Pressure reza kordestani سیده آمنه جعفری سوق 10.30495/jdaa.2022.693174 Open Access Article Abstract Page Full-Text 80 - The Effect of the Five Components of Auditors' Personality on Earnings Management Zahra Karimi ahmad Yaghoobnezhad Mahmud Samadi Largani Mohammad Reza Pourali 10.30495/jdaa.2023.702091 Open Access Article Abstract Page Full-Text 81 - The Relationship between Financial Distress and Earnings Management Regarding the Role of Auditor Size during Recession majid moradi Mohammad Reza Pourfakharan Masoume naderi 10.30495/jdaa.2023.698896 Open Access Article Abstract Page Full-Text 82 - Investigating the Effect of Corporate Governance and Social Responsibility on the Relationship between Earnings Management and Board Compensation in Firms Listed on the Tehran Stock Exchange Nassim Shahmoradi Somayye Entezari Marzieh Shafiei Open Access Article Abstract Page Full-Text 83 - Investigating the Mediating Role of Comparability of Financial Statements on the Relationship between Managers' Opportunistic Behavior and Investors' Divergence of Opinions mohsen tohidloo علی بیات Ali Mohammadi VAHAB ROSTAMI 10.30486/FBRA.1403.1105071