List of Articles Financial statement

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  1 - Examining the goals of users of financial reports of municipalities with regard to performance-based budgeting
  Reza Sotudeh alireza fahkrabadi mitra kasheh maryam movahedian
• Open Access Article
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  2 - Financial Statement Comparability and Expected Stock Price Crash Risk
  Zohreh Hajiha hasan Chenari Bouket
• Open Access Article
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  3 - Dissecting stock price momentum using financial statement analysis of companies listed on the Tehran Stock Exchange
  Ahmad Khoddamipour Majid Azadi Sheshdeh
  10.30495/jfksa.2022.20589
• Open Access Article
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  4 - Related-Party Transactions and Financial Statement Comparability: An Empirical Study of the Conflict of Interest Hypothesis
  Khadijeh Najafian Mehdi Safari Gerayli
• Open Access Article
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  5 - The Detection of Financial Statements Fraud According To Audit Report of Financial Statments
  Mehdi Rezaie Mahdi Nazemi Ardakani Alireza Naser Sadrabadi
• Open Access Article
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  6 - Applying Rough Developed theoretical Models (ERST), Interpretation-Structural Analysis (ISM) and Decision Tree (CART) for Help Auditors to Identify Fraud in the Financial Statements of Companies Listed on the Stock Exchange of Iran
  Davood Hasanpoor hasan valiyan mehdi safari griyly Reza Tahmasbizadeh
• Open Access Article
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  7 - Investigating the behavior of individual investors after the release of financial statements
  Davoud gorjizadehbaee Mohammad hamed khan mohammadi
• Open Access Article
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  8 - Financial Statement Comparability and Cash Holdings
  mehdi safari gerayli (Ph.d) Yasser Rezaei pitenoei (Ph.d)
• Open Access Article
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  9 - The effect of a coherent presentation model of financial statements on investors' judgment and decisions in comparison with the model presented by the Tehran Stock Exchange and the auditing organization using a quasi-experimental approach
  saber sheri Mohammad Hassan Ebrahimi Sarv Olya Qasem Bolo vahid eftekhari
• Open Access Article
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  10 - Providing a Model of the Relationship between the Financial Statements Comparability and Stock Price Crash Risk with Moderating role of the Audit Committee.
  Abbas Daryabari Ghodratallah Talebnia Mohammad khodaei Valeh Zaghard faeygh ahmadi Hamidreza Vakilifard
• Open Access Article
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  11 - The identifying and investigating the factors of not applying inflation Impacts on the financial reporting in Iran
  Sadegh Nekooei Mahdi Salehi Yahya kamyabi
• Open Access Article
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  12 - The Interactive Role of an Auditor's Expertisein the Relationship between Abnormal Transactionswith Biased People and Financial Statement Fraud:Testing Agency Theory
  Amirali Bandarian Saeid Emami Dehcheshmeh Khatereh Kargarpur
• Open Access Article
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  13 - The Moderating Effect of Corporate Governance on the Relationship Between Independent Audit Quality and Tax Gap
  Mahnaz Norouzi Asl Balkanlou Hamzeh Didar Mehrdad Panahi Dorcheh
• Open Access Article
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  14 - Predicting financial statement fraud using fuzzy neural networks
  Mohsen Rostamy-Malkhalifeh Maryam Amiri Mehrdad Mehrkam
  10.22034/amfa.2020.1892431.1370
• Open Access Article
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  15 - The role of effective variables on the relationship between tax avoidance and investment efficiency
  Nazanin Bashirimanesh Zohreh Arefmanesh
  10.22034/amfa.2023.1968722.1806
• Open Access Article
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  16 - Financial Statement Comparability and the Expected Crash Risk of Stock Prices
  Barhram Parsa Fatemeh Sarraf
  10.22034/amfa.2018.544951
• Open Access Article
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  17 - An Investigation on the Impact of the Financial Ratios and Growth Rates on Future Abnormal Stock Returns (Case Study: Companies Listed in the Cement Industry)
  Delir Nasera-badai Bizhan Khazduzi Omid Mahmoudi Khoshroo
• Open Access Article
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  18 - investigating the relationship between Spiritual Intelligence of accountant and quality of financial statements
  Matineh Parsian Rahmatollah Mohammadipour Seyed Keyvan Khatamy
• Open Access Article
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  19 - Investigating the effect of managers' narcissism and overconfidence on the comparability of financial reports
  Shahrzad Seraj Mohammad Reza  Hamzah
• Open Access Article
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  20 - Investigating the Characteristics of Fraud Statements and its Impact on Community Policies
  Hossein Kamrani Bijan Abedini Mohammad Hossein Ranjbar Faeq Ahmadi
• Open Access Article
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  21 - The Pattern of Optimized Financial Statement Evaluation: A Grounded Theory Analysis
  Fatemeh Moridi Rezvan Hejazi Mohammad Hosein Ranjbar Hamid Reza Vakilifard
• Open Access Article
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  22 - The Relationship between Comparability of Financial Statements and Asymmetric Behavior of Costs with Considering the Moderating Role of Institutional Investors’ Ownership
  Shirin Shahbazi Shirin Shahbazi یونس بادآور نهندی
• Open Access Article
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  23 - Investigating the relationship between strengths and weaknesses of social responsibility with financial statement comparability (Empirical evidence from Tehran Stock Exchange)
  Hossein Eslami Mofid Abadi Amir Sina Rezai Seyed Mohammad Reza Khalilzade
• Open Access Article
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  24 - The Effect of Comparability of Financial Statements on Stock Price Crash Risk with Emphasis on the Role of Management Ability in Tehran Stock Exchange
  Abdolkarim Farhanian Allah Karam Salehi
• Open Access Article
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  25 - The effect of capital structure and operating cycles on the relationship between comparability of financial statements and holding cash
  Mohammadreza Mehrabanpour Farzin Rezaei Maryam Moradi Leila Moradi
• Open Access Article
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  26 - The Relationship between the Financial Statements Comparability and Company Growth Opportunities Regarding the Mediating Role of Financial Constraints and Financial Reporting Quality
  Younes Badavar Nahandi Mohammadreza Abbasi Astamal Zeinab Omarpour Mesrkanlo
  10.71848/jcma.2024.997393
• Open Access Article
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  27 - Replacement of International Accounting Standards with Iranian Accounting Standards: The Auditor’s Opinion to Stop Providing False Financial Statements
  Roya Darabi Seyyed Mohammad Ali Mirmasoum
• Open Access Article
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  28 - The Value Relevance of Information in Annual and Interim Financial Statements in Tehran Stock Market
  M. MoradzadehFard M. Alemi S. Behzadpoor
• Open Access Article
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  29 - Reviewing the Efficiencies of Informative Content in External Financial Reporting to Forecasting of Behavior of Stocks Return for the Companies listed in Tehran Stock Exchanges by Canonical Correlation Analysis
  ٍElaheh Safaei Tabrizi
• Open Access Article
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  30 - The Auditors' Preferences Affecting Factors on Inherent Risk in the Account Remaining Sum Level and Financial Statements Level
  Zohreh Hajiha
• Open Access Article
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  31 - The Effect of Organizational Culture on the Relationship between Earnings Management and the Readability of Financial Statements
  محدثه ریاحی نژاد افسانه توانگر
  10.30495/faar.2021.687681
• Open Access Article
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  32 - The Determinants of the Timeliness of Interim Financial Statements
  Bahman Banimahd Mahtab Toutchi
• Open Access Article
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  33 - Explaining the Promoting and Inhibiting Social Components of Companies to Improve the Quality of Financial Statements
  Behnam Sam Daliri Kaveh Azinfar Seyyed Ali Nabavi Chashmie Mohammadreza Pourali
  10.30495/faar.2023.699791
• Open Access Article
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  34 - The effect of the Structure of Sources Financing on Operating Performance with an Emphasis on the Role of Strategic Ownership and Financial Restatements of Corporate Admitted to the Tehran Stock Exchange
  Hossein Eslami Mofid Abadi Soniya Maraghe Marzieh Ebrahimi Shaghaghi
• Open Access Article
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  35 - The Effect of Accounting Comparability on Financial Reporting Quality with Emphasis on Audit Quality
  Zohreh Hajiha hasan chenari
  10.30495/jdaa.2023.699869
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  36 - The Effect of the Auditor Attributes and Board of Directors Structure on the Possibility of Fraudulent Financial Statements of Commercial Companies
  Kasra Barzegar abbaspour Hossein Eslami Mofid Abadi Marzieh Ebrahimi Shaghaghi
  10.30495/jdaa.2023.705530
• Open Access Article
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  37 - Corporate Social Responsibility and Compare Financial Statements
  Babak Jamshidinavid Maryam Mansouri
  10.30495/afi.2021.1927769.1019
• Open Access Article
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  38 - Investigating the effect of economic uncertainty on the relationship between comparability of financial statements and the stock price crash risk in Tehran Stock Exchange
  Zeinab Rezaei fatemeh kiyani
  10.30495/afi.2022.1944433.1061
• Open Access Article
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  39 - The effect of managers' experience and influence on the relationship between fraudulent financial statements and the quality of financial reporting of companies listed on the Tehran Stock Exchange
  abdolrasoul rahmanian koushkaki ensieh navidi
  10.30495/afi.2021.1928502.1021
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  40 - The Impact of Managers' Moral Bias on the Divergence of Investor Behavior: Emphasizing the Moderating Role of Comparability and Readability in Financial Reports
  mohsen tohidloo Ali   Bayat Ali Mohammadi Vahhab   Rostami
• Open Access Article
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  41 - 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
• Open Access Article
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  42 - Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay
  Mohammad Ali Sari
• Open Access Article
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  43 - The Impact of Debt, Taxation and Financial Crisis on Earnings Management
  Mahrokh Rostami Hadi  Abdi Taleb Begi
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  44 - Effect of Revising the Structure of Core Financial Statements on Its User's Perception Using Eye Tracking Data
  mohamad hosein vadiee reza hesarzadeh farhad nasimtoosi
  10.30486/FBRA.1403.1123069