List of Articles Reporting Open Access Article Abstract Page Full-Text 1 - Audit Fee and the Basis of its Determination and Reasons for Dumping in Iran and the Effect of that on Financial Reporting Quality Shahram Chahrmahali Roya Darabi Abolfazl Gharani Hassan Chenari Open Access Article Abstract Page Full-Text 2 - The Impact of Audit Committee on the Relationship between Financial Reporting Readability and Specific Volatility of Stock Returns Abdolrasoul Rahmanian Koushkaki Ali Akbar Alahyari Kamal Bagherzadeh Houshmandi Mehdi Mehravar Open Access Article Abstract Page Full-Text 3 - Examining the relationship between conservative reporting practices and company performance in the capital market during the COVID-19 pandemic period Malektaj Maleki Oskouei Mohammad Hassani Saeed Mirzakhani Open Access Article Abstract Page Full-Text 4 - The Effect of Financial Reporting Readability on Debt Capacity of Firms listed in Tehran Stock Exchange Mohammad Imani Barandagh leyla rezaei milad rahimi Open Access Article Abstract Page Full-Text 5 - The effect of implementing web-based financial reporting model on stock market and tax avoidance Sara Makvandi Bahareh Banitalebi Dehkordi Hamid Reza Jafari Open Access Article Abstract Page Full-Text 6 - Business Strategy, Financial Reporting Readability, Prospectors Strategy, Defenders Strategy. zabiholah khani Hossein Rajabdorri Nasim Sharafi Open Access Article Abstract Page Full-Text 7 - Voluntary Disclosure in Financial Reporting: A Review of Theories and Researches R. Royaee B. Banimahd Open Access Article Abstract Page Full-Text 8 - The Trend Toward Voluntary Corporate Disclosures: Reporting Frame Works, XBRL, XARL and It’s Effects H. R. Vakilifard A. Mohammadi M. Mohammadi Open Access Article Abstract Page Full-Text 9 - Analyzing the Impact of Debt Maturity and Financial Reporting Quality on Under-Over Investment Mohammad Hassani Maryam Meisami Open Access Article Abstract Page Full-Text 10 - The Impact of Management Disorders on Financial Reporting Agility Hamid Jahanbakhsh Qarebaghi zahra poorzamani 10.30495/jfksa.2022.19832 Open Access Article Abstract Page Full-Text 11 - Developing a Sustainable Reporting Function Based on the Anomie of Social Pressures Mahmoodreza Khaki Mohsen Hamidiyan Negar Khosravipoor Maryam Saraf 10.30495/jfksa.2022.20211 Open Access Article Abstract Page Full-Text 12 - Investigation Effect of Financial Reporting Quality on Impact of Dividend on Investment Decisions Mahdi Arabsalehi Ahmad Googerdchian Majid Hashemi Open Access Article Abstract Page Full-Text 13 - Study of financial structure and ownership structure effect on information level disclosure in Tehran capital market M. Salahi Nejad M.S. Tabatabaeian Open Access Article Abstract Page Full-Text 14 - An Assessment of Big Data Analytics on Auditing and Accounting: A Bibliometric Analysis Maryam Nouraei Forouzan Mohamadi Yarijani Open Access Article Abstract Page Full-Text 15 - Financial Reporting Delay and Investors Behavior: Evidence From Tunisia A. Mouna J. Anis Open Access Article Abstract Page Full-Text 16 - 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 17 - The Analysis of the role of Financial Reporting Readability in Improving the Market Perceptions regarding the Corporate Cash Holdings Yassaman Khalili Abolfazl Momeni Yanesari Mehdi Safari Gerayli Abdolkhalegh Khonaka Open Access Article Abstract Page Full-Text 18 - Developing of the model effect of auditors' ethical principles and religiosity on the quality of audit services Behnam Azhdari Seyed hossein Nasl mosavi Ali Jafari Open Access Article Abstract Page Full-Text 19 - Development of Scenarios to Improve the Sustainable Reporting Functions Effectiveness in Capital Market Perspectives: Evaluation of Wisdom-based Rationality in Decision Making Pari Mombeini Vali Khodadadi ali mahmoodi Alireza Jerjerzadeh ahmad Kaab Omeir Open Access Article Abstract Page Full-Text 20 - Designing a Framework for Social Reporting with Emphasis on Social Stakeholders Parasto Mostafaei seyed ali hosseini rezvan hejazi ghasem bolo 10.30495/jma.2023.21906 Open Access Article Abstract Page Full-Text 21 - Effect of Ownership Structure on the Development of the Sustainabe Reporting Ali Khozein Ghodratolah Talebnia Mansour Garkaz Bahman Banimahd Open Access Article Abstract Page Full-Text 22 - Critical review of quality of financial reporting researches and information-uncertainty based theory of quality حسین اعتمادی علی رحمانی عادل آذر رضا حصارزاده Open Access Article Abstract Page Full-Text 23 - To Survey the Relationship between Financial Reporting Quality & Investment Efficiency in Tehran Stock Exchange Mohammad Khodaei Valahzaghard Monireh Yahyaei Open Access Article Abstract Page Full-Text 24 - Investigating Value Creating of Human Capital Reporting (HCR) یحیی حساس یگانه نظام الدین رحیمیان اسماعیل توکل نیا Open Access Article Abstract Page Full-Text 25 - Investigating impact of Tax Avoidance on Earning Informativeness of Firms Accepted in Tehran Stock Exchange Shima Karami Feriydoon Rahnamay Roodposhti Zahra Dianati dilame Open Access Article Abstract Page Full-Text 26 - The Effect of Social Pressures Anomie on Aggressive Financial Reporting: Analysis of the Theory of Managerial Critical Perception Mahmoud reza khaki Mohsen Hamidiyan Negar Khosravipoo, Maryam sarraf Open Access Article Abstract Page Full-Text 27 - 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 28 - A study of the association between financial reporting frequency and management myopia Yasser Rezaei Pitenoei Mohammad Gholamrezapoor Open Access Article Abstract Page Full-Text 29 - The Effects of Risk Appetite and Social Pressure on Aggressive Financial Reporting Behavior Abdollah Taki saeed ali ahmadi mehdi aghabeikzadeh Open Access Article Abstract Page Full-Text 30 - Designing an Audit Quality Pragmatism Model based on the Recommendations of the UK Financial Reporting Council (RFC) Sanaz Hadji Khosro Faghani Makrani Naghi Fazeli 10.30495/jma.2022.21074 Open Access Article Abstract Page Full-Text 31 - Factor analysis to explain the effectiveness of disclosing non-financial information in accounting reports Yaser Radi JAMAL BAHRISALES Saeed Jabbarzadeh Kangarloei Ali Ashtab 10.30495/jma.2023.23158 Open Access Article Abstract Page Full-Text 32 - Activity Based Costing as a solution for financial reporting Yahya hassas yeganeh Open Access Article Abstract Page Full-Text 33 - The Standards Based on Norms and The Unsuitable Usage Of Accounting Principles Aliakbar Chaharmahali Farzad Nazemi Open Access Article Abstract Page Full-Text 34 - Forecasting Fraudulent Financial Reporting Through Artificial Neural Network Mojtaba Tarasi Bahareh Banitalebi Behzad Zamani Open Access Article Abstract Page Full-Text 35 - Feasibility of implementation of environmental reporting in Iran محمدحسن جنانی محمد حیدری Open Access Article Abstract Page Full-Text 36 - Examining and explaining the relationship between internal audit and profit management omran bamari mohammadreza shoorvarzi zahra noori 10.30495/jma.2023.22624 Open Access Article Abstract Page Full-Text 37 - Survey of Information Technology Effects on Voluntary Corporaye: XML and Its Effects on Digital Financial Reporting کریم نوروزی پور مهدی محمدی نادی علیزاده Open Access Article Abstract Page Full-Text 38 - Investigating the Relation between Managerial efficiency and Tax aggressiveness reporting on financial reporting readability in Iran capital market: Experimental testing of signaling theory and ambiguous management hypothesis ali molaiy eil zoleh kaveh parandin 10.30495/jma.2023.22413 Open Access Article Abstract Page Full-Text 39 - 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 Abstract Page Full-Text 40 - Relationship developed financial reporting (XBRL) with qualititive features by accounting information from the perspective of stock exchange دکتر هاشم نیکومرام ناصر شکاری Open Access Article Abstract Page Full-Text 41 - The survey of effective factors on Equity Valution in the Presence of Accounting Noise (Empirical Evidence using profit Margins) in the accepted companies in the Tehran Stock Exchange عباس طالب بیدختی سمیه علیشاهی Open Access Article Abstract Page Full-Text 42 - An exploration of factors affecting content elements of the web-based integrated reporting with a corporate citizen approach fatemeh darogheh hazrati akram taftiyan Mahmoud moeinadin 10.30495/jma.2021.19290 Open Access Article Abstract Page Full-Text 43 - Strategies for Inhancing Financial Reporting Immunization in Iran: Grounded Theory Approach Ghader Dadashzadeh H. Mohammadzadeh Salteh Rezvan Hejazi Houshang Taghizadeh Open Access Article Abstract Page Full-Text 44 - 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 45 - Meta-analysis of Audit Committee Independence and Financial Reporting Quality Ameneh Bazrafshan Rezvan Hejazi Ali Rahmani Susan Bastani Open Access Article Abstract Page Full-Text 46 - Promoting Social Confidence by Identifying and Ranking Audit Quality Improvement Strategies from the Stakeholder Perspective by Trapezoidal Fuzzy Method Asghar karami reza gholami jamkarani Yousef Taghipouryan zohreh hajiha Open Access Article Abstract Page Full-Text 47 - Corporate Sustainability: Theoretical and Integrated Strategic Imperative and Pragmatic Approach Hassan Chenari Bouket Bahman Banimahd Open Access Article Abstract Page Full-Text 48 - The Study of financial reporting quality ،debt maturity, and investment efficiency in Listed Firms at Tehran Stock Exchange (TSE) Ahmad Ghodarzi Hani Babazadeh Shirvan Open Access Article Abstract Page Full-Text 49 - Effect of Companies' Technological Competitive Capabilities on Fraudulent Financial Reporting: Test of Resource-Based View Reza Shirani Saber Molaalizadeh Zavardehi Allah Karam Salehi 10.30495/jma.2022.20208 Open Access Article Abstract Page Full-Text 50 - The Effect of Sustainability Reporting on Reducing Information Asymmetry of Companies Listed in Tehran Stock Exchange Farnaz Zia Hamid Reza Vakili Fard Fatemeh Saraf Open Access Article Abstract Page Full-Text 51 - The antecedents of fraudulent financial reporting and its implications for corporate intellectual capital Farhad Safikhani ahmad yaghoobnejad azita jahanshad Open Access Article Abstract Page Full-Text 52 - Evaluate The Effectiveness of Green Accounting Strategic Consequences of based on Sustainable Reporting Function Fatemeh Karamverdi Farhad Dehdar Mohammad Mehdi Hossieni Esmail Alibeiki 10.30495/jest.2022.64578.5576 Open Access Article Abstract Page Full-Text 53 - Provide a Green Audit Quality Model based on the Recommendations of the UK Financial Reporting Council (FRC) Assessment of Environmental Change Sanaz Hadji Khosro Faghani Makerani Naghi Fazeli 10.30495/jest.2023.62992.5491 Open Access Article Abstract Page Full-Text 54 - Evaluating the Green Citizenship Reporting Function of Capital Market Companies Akram Mobaraki Mohammad Tamimi Alah karam Salehi 10.30495/jest.2023.65240.5605 Open Access Article Abstract Page Full-Text 55 - Interpretive Evaluation of Green Audit Quality in Presence of Sustainable Reporting Readability Themes of Capital Market Companies Javad Faramarz Yahya Kamyabi Javad Ramezani 10.30495/jest.2022.61263.5414 Open Access Article Abstract Page Full-Text 56 - Presenting and explaining a model to create the value of the company according to the role of accounting standards management, financial reporting quality and audit quality using meta-innovative models saman khorshid yahya kamyabi mehdi khalilpour Open Access Article Abstract Page Full-Text 57 - Testing information content influenced by investors Sentiment Behavior and Financial Reporting Quality shahnaz alinejad Fraydoon Rahnamay Roodposhti farzin rezaei Open Access Article Abstract Page Full-Text 58 - Investigating the Relationship between Financial Reporting Quality andCorporate Investment Decisions with an Emphasis on Accounting Information Governance Role Mahmoud Karimi ali eshaghzade Mohammad Salehifar Open Access Article Abstract Page Full-Text 59 - Explaining the effect of financial reporting concepts on the level of risk disclosure in annual financial reporting in companies listed on the Tehran Stock Exchange iraj khoshkholg Ghodratallah Talebnia Open Access Article Abstract Page Full-Text 60 - Financial Reporting Quality, Investment Horizon، and Institutional Investor Trading Strategies Hamidreza Mehravar negar khosravipour zahra Lashgari Open Access Article Abstract Page Full-Text 61 - Explain the relationship between the complexity of financial reports used by investors and corporate governance in companies listed on the Tehran Stock Exchange gholam reza biglarkhai Ghodratallah Talebnia Open Access Article Abstract Page Full-Text 62 - Investigating the Relation between Political Management and Managerial efficiency on Tax aggressiveness reporting in Iran capital market ali Molaiy Eal Zoleh kaveh parandin Open Access Article Abstract Page Full-Text 63 - Information Content of Financial Reporting and the development of interactive capability with stakeholders: Pygmalion Theory Test Mohsen Heydari Mohammadreza abdoli Open Access Article Abstract Page Full-Text 64 - The designing and presentation a model of the use of power resources in measuring the performance of mutual funds and the quality of financial reporting mahnaz iravani mir feiz fallah shams Fraydoon Rahnamay Roodposhti mohammadhamed Khanmohammadi Zohreh Hajiha Open Access Article Abstract Page Full-Text 65 - The Best Pattern of financial reporting quality in Iran from the viewpoint of investors and others interested groups mirhafez amirazad Rasoul Baradaran Hasanzadeh ahmad mohamadi Houshang Taghizadeh Open Access Article Abstract Page Full-Text 66 - The Influence of Ownership of Investment Company on Financial Reporting Quality: A Test of Efficient Monitoring Hypothesis Mozhgan Saeedi hashem nikomaram Ahmad Yaghoobnezhad Open Access Article Abstract Page Full-Text 67 - A model of the Quality of Financial Reporting based on the Structural Factors and Efficiency of Companies According to the Role of the Supervisory Committee hajiebrahim nakhaei mohammadhossein ranjbar alireza momeni hossein badiei 10.30495/jik.2024.23253 Open Access Article Abstract Page Full-Text 68 - The Impact of Managers' Personality Disorders on Financial Reporting Management and Stakeholder Investment Management Hamid Jahanbakhsh Qarebaghi Ali Bayat Azita Jahanshad 10.30495/jik.2024.23164 Open Access Article Abstract Page Full-Text 69 - Identify and rank the challenges of (determining) fair value measurement in the implementation of International Financial Reporting Standard No. 13 (IFRS13) in Iranian non-governmental banks using Meta-synthesis qualitative analysis and SWARA method and provide a solution using the ARAS technique. samaneh zarerafi Gholamhasan Taghi Nataj Malekshah Azita Jahanshad Farzaneh heidarpoor Open Access Article Abstract Page Full-Text 70 - 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 Abstract Page Full-Text 71 - The Impact of Disclose of Intellectual Capital Components on Financial Reporting Quality Roya Darabi Open Access Article Abstract Page Full-Text 72 - Evaluate the Economic Consequences of the Social Responsibility of Firms (With Emphasis on Investment Efficiency) Masoumeh Shahsavari Rasoul Salmani Open Access Article Abstract Page Full-Text 73 - Model of the relationship between transparency and effectiveness of the Board on tax aggressiveness on investment development sahar sepasi hossein etemadi Mohammadreza Boshagh Open Access Article Abstract Page Full-Text 74 - Performing Social Responsibility andIts Reporting Method in the Iranian Banks Yaser Sadeghi Reza GholamiJamkarani Open Access Article Abstract Page Full-Text 75 - 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 Open Access Article Abstract Page Full-Text 76 - The Effect of Internal Quality Controlon the Relationship between Financial ReportingQuality and Mass Behavior in Investors Zeinab Rezaei Ali Tamoradi Open Access Article Abstract Page Full-Text 77 - A Study of the Relationship between Women's Presence in Corporations' Managerial Pyramid, Financial Reporting Quality, and Accountancy Wage Somayeh Rahimi Godratollah Talebnia Open Access Article Abstract Page Full-Text 78 - A Theoretical Study of Managers' Behavioral Trait of Overconfidence in Managerial Decision Makings Nafiseh Ghomi Mojgan Safa Zohreh Hajiha Reza Gholami Jamkarani 10.22034/sebaa.2023.705644 Open Access Article Abstract Page Full-Text 79 - Examining the Effect of the Type of Audit Report on Investors' Behavior Fatemeh Safari Fereydun Rahnama Roodposhti Hamdreza Vakilifard Ghodratollah Talebnia Open Access Article Abstract Page Full-Text 80 - Tone management pattern (writing tone) and its relationship with financial reporting readability (content analysis and SEM) rohalla vafaei poor mostafa ghasemi abdolreza mohseni 10.30486/fbra.2023.1979002.1179 Open Access Article Abstract Page Full-Text 81 - Investigating the Effect of Growth Mindset of Financial Managers on the Relationship between Perceived Role Conflict and Financial Misreporting Behavior samaneh Ghadimi Saeid Ali ahmadi 10.30486/FBRA.2024.24011262 Open Access Article Abstract Page Full-Text 82 - The effect of obedience and compliance pressures on financial reporting by considering the moderating effect of fairnes Zeinab barani mansour garkaz alireza maetoofi 10.30486/fbra.2023.1992983.1215 Open Access Article Abstract Page Full-Text 83 - Reporting Verbs in Results and Discussion Sections of Scientific Research Articles of Hard and Soft Disciplines Fereshte Dehghan Hossein Saadabadi, Motlaq Seyed Foad Ebrahimi 10.30486/relp.2023.1972005.1414 Open Access Article Abstract Page Full-Text 84 - 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 Abstract Page Full-Text 85 - The Ranking of Fraudulent Financial Reporting By Using Data Envelopment Analysis: Case of Pharmaceutical Listed Companies Bahman Banimahd 10.22034/amfa.2019.1863571.1193 Open Access Article Abstract Page Full-Text 86 - Ranking of Banks’ Risk Reporting Using Data Envelopment Analysis Azar Moslemi Zahra Pourzamani Azita Jahanshad 10.22034/amfa.2021.1899631.1436 Open Access Article Abstract Page Full-Text 87 - The Effects of the CEO’s Perceptual Bias in Economic Decision-Making and Judgment on the Capabilities of the Financial Reporting Quality Mohsen Heydari Mohammadreza Abdoli 10.22034/amfa.2019.1864633.1201 Open Access Article Abstract Page Full-Text 88 - The Effect of Industry Type on the Relationship between Financial Reporting Transparency and Financial Health in Tehran Stock Exchange Gholamreza Taherpour Ali Khozain Arash Naderian Gemadverdi Gorganli Doji 10.22034/amfa.2020.1877543.1281 Open Access Article Abstract Page Full-Text 89 - CEO Risk-Taking Incentives based on Environmental Sustainability Mohsen Rashidi Baqhi 10.22034/amfa.2020.1888002.1348 Open Access Article Abstract Page Full-Text 90 - Presenting a Model for Financial Reporting Fraud Detection using Genetic Algorithm Mahmood Mohammadi Shohreh Yazdani Mohammadhamed Khanmohammadi 10.22034/amfa.2019.1872783.1252 Open Access Article Abstract Page Full-Text 91 - Identification and Refinement of Effective Factors of Financial Reporting Transparency of Firms Listed on Iran Stock Exchange Hosein Moghadam Zahra Lashgari Negar Khosravipour Gholamreza Farsad Afsaneh Tavangar 10.22034/amfa.2020.1893699.1378 Open Access Article Abstract Page Full-Text 92 - Evaluate the Impact of the Type of Business Strategy on the Readability of Disclosure of Financial Statements of Companies Listed on the Tehran Stock Exchange Zahra Mousavi Ahmad Kaabomeir Saeed Nasiri 10.22034/amfa.2022.1942713.1642 Open Access Article Abstract Page Full-Text 93 - Impact of Internal Control Weaknesses on Financial Reporting Risk mohsen azhdar mohsen dastgir saeid aliahmadi 10.22034/amfa.2022.1946398.1661 Open Access Article Abstract Page Full-Text 94 - Sustainable Reporting Function and Green Accounting Strategic Consequences (Cross-matrix analysis) fatemeh karamiverdi Farhad Dehdar Esmail Alibeiki Mohammad Mehdi Hosseini 10.22034/amfa.2022.1944934.1655 Open Access Article Abstract Page Full-Text 95 - Predicting Social Responsibility Reporting using Financial Ratios Mohammad Javad Zare Bahnamiri mahsa golkar niloofar Beiky https://doi.org/10.71716/amfa.2024.22071777 Open Access Article Abstract Page Full-Text 96 - Financial Reporting Readability: A new Artificial Neural Network and Multi-Indicator Decision Making Approach Ali Asghar Khazaei Harivand Arash Naderian Majid Ashrafi Ali Khozin https://doi.org/10.71716/amfa.2024.23091923 Open Access Article Abstract Page Full-Text 97 - The Relationship Between Non-Transparent Financial Reporting and Risk Stock Futures Fall Due to the Size and Performance Saeid Khalajestani Alireza Farshidpour 10.22034/amfa.2017.531318 Open Access Article Abstract Page Full-Text 98 - Investigation of Effects of Corporate Reporting Quality, Timeliness and Quantity for Disclosure and Reliability of Financial Reports on Stock Price Delay Ahmad Hoseini 10.22034/amfa.2016.526245 Open Access Article Abstract Page Full-Text 99 - Determining the content elements of the integrated financial report with the Islamic approach Kazem Goodarzi Fariborz Avazzadeh Fath Abdolkhalegh Gholami Open Access Article Abstract Page Full-Text 100 - Innovation and Creativity in Determining and Prioritizing Corporate Disclosure Indicators Amir Shams Koloukhi Ali reza Mehrazeen Abolghassem Massihabadee Mohamad reza Shorvarzi Open Access Article Abstract Page Full-Text 101 - Comparability of accounting, quality of financial reporting and pricing of accruals Seyed Hadi Ejazi Hossein Ezadi Hamid Sajadi Open Access Article Abstract Page Full-Text 102 - Evaluation the Effect of life Cycle, Growth Option and Financial Reporting Quality in Mitigating the Constraining Effects of Dividend on Investment Decisions Ali Naderi Mohsen Dastgir Farzad Karimi Open Access Article Abstract Page Full-Text 103 - The pattern of fair behavior of managers and its effect on financial reporting Azar Khodabande Farzin Rezaei gholamreza kordestani kumars biglar Open Access Article Abstract Page Full-Text 104 - Investigating the Relationship Between Emotional Intelligence Components and Financial Reporting Quality in Tehran Stock Exchange Hassan Ahmadi Hashem Valipour QolamReza Jamali Open Access Article Abstract Page Full-Text 105 - The Impact of the COBIT Framework IT Processes for Effective Internal Control and Corporate Financial Reporting Quality in Tehran Stock Exchange Sahar Mashhadi Jafar Nazari Reza Ehtesham Rasi Open Access Article Abstract Page Full-Text 106 - Investigation the Effect of Asset Quality on the Relationship between Reporting Transparency and Competitiveness Alireza Heidarzadeh Hanzaei Zahra KazemYosefkhani Esmaeil Ghafari Open Access Article Abstract Page Full-Text 107 - Relationship between Business Intelligence Components and Financial Reporting Quality in Firms Hassan Ahmadi Hashem Valipour Gholamreza Jamali 10.22094/joie.2020.575354.1585 Open Access Article Abstract Page Full-Text 108 - جانشینی به عنوان عنصری از پیوستگی های گرامری در مفاهیم انگلیسی محمدرضا حسن نژاد نادر اسدی سید علی کاظمی Open Access Article Abstract Page Full-Text 109 - 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 Abstract Page Full-Text 110 - The Relationship between Managerial talent, Investment Efficiency and Stock Price Crash Risk Bita Moazen Yunes Bad Avar Nahandi Open Access Article Abstract Page Full-Text 111 - Pathology of electronic financial reporting in terms of content.Dimensions and structure Ali Lalbar Amir Ali Rahimi Open Access Article Abstract Page Full-Text 112 - Investigating the impact of sustainability reporting on the creation of added market value by companies admitted to the Tehran Stock Exchange, considering the moderating role of corporate governance factors. Mahdi Ershadi Zohra hajiha mojgan safa Hossein Moghadam Open Access Article Abstract Page Full-Text 113 - 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 Abstract Page Full-Text 114 - The Impact of Political Connection & Financial Misstatement on Agency Costs: Evidences from Political Agency Hypothesis Mohammad Hassani Open Access Article Abstract Page Full-Text 115 - The relationship between forensic accounting indicators and the quality of financial reporting Mohammad Reza Borna Rasoul baradaran Hasanzadeh Alireza Fazlzadeh Yones badavarnahandi Open Access Article Abstract Page Full-Text 116 - Fraud from different hexagons and its effect on the timeliness of accounting financial reporting seyed Hossein Ahmadi Langari ali Khozein Alireza Matoufi Mansour Garkaz Open Access Article Abstract Page Full-Text 117 - Functions of Reporting Verbs in the Result and Discussion Section of Research Articles over Sciences Fereshteh Dehghan Hossein Saadabadi Motlagh Seyed Foad Ebrahimi 10.30495/jfl.2023.703269 Open Access Article Abstract Page Full-Text 118 - Paradigm model of factors affecting the quality of financial reporting in Bidboland Gas Refining Company Seyed Ali Sedighipour Allah Karam Salehi Open Access Article Abstract Page Full-Text 119 - Dark Triad Management Personality and Financial Reporting Manipulation Mahmood Hematfar Open Access Article Abstract Page Full-Text 120 - The effect of financial report quality, managerial ownership and research and development investment on audit report delay Seyed hossein Ahmadi Langari Open Access Article Abstract Page Full-Text 121 - 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 Abstract Page Full-Text 122 - 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 Abstract Page Full-Text 123 - Iran's Legislative Approach to Suspicious Transactions Reporting(STR) for Money Laundering and its Legal, Jurisprudential and Executive Challenges Amir jamali hajiani Esmaeil Abdollahi Ahmad Mirzaei 10.30495/jcld.2023.1983935.1060 Open Access Article Abstract Page Full-Text 124 - A model for measuring the performance of web financial reporting Sara Makvandi Bahareh Banitalebi Dehkordi Hamid Reza Jaafari 10.30495/jmemiau.2024.708482 Open Access Article Abstract Page Full-Text 125 - Divergence and Convergence of Auditor Monitoring and Financial Reporting Quality: Meta-Analysis Technique Vahid Bekhradi Nasab Ali Khoshdel 10.30495/jmemiau.2024.708669 Open Access Article Abstract Page Full-Text 126 - Presenting the quality model of financial reporting with emphasis on the dimensions of personality type and the dimensions of the organizational atmosphere and the mediating role of financial health Nima Osanlo Mohammad Reza Pourali Mahmood Samadi largani Mohammad ali Nasimi Open Access Article Abstract Page Full-Text 127 - Analyzing the Drivers of Islamic Corporate Social Responsibility Reporting: The Application of Meta-synthesis Mahdi Samei Akram Taftiyan Mahmood Moeinadeen Open Access Article Abstract Page Full-Text 128 - The Relationship between Non-Transparent Financial Reports and the Risk of Prospective Decline in Stock Price in Companies with Low Percentage of Free Float Stock Roya Darabi Maryam Riazi Open Access Article Abstract Page Full-Text 129 - To Study the Effect of Characteristics of Corporate Governance on the Quality of Financial Reporting (Evidence from Tehran Stock Exchange) Roya Darabi Mahnaz Piri Open Access Article Abstract Page Full-Text 130 - The Impact of Financial Reporting Quality and Debt Maturity on the Investment Efficiency Yadollah Noorifard Hassan Chenari Bouket Open Access Article Abstract Page Full-Text 131 - Investigion Internal Properties in the Quality of Financial Reporting of Companies listed in Tehran Stock Exchange Younes Nobakht Mohammad Hasan Janani MohammadReza Moazzami Goodarzi Open Access Article Abstract Page Full-Text 132 - Investigation of Factors influencing the implementation of Environmental Accounting Roya Darabi Maryam Akbary Open Access Article Abstract Page Full-Text 133 - The Intertextuality in an English as a Foreign Language Textbook: An Analytical Study of Interchange Fourth Edition Hani Mansooji Ahmad Mohseni Open Access Article Abstract Page Full-Text 134 - Meta-analysis of the challenges and obstacles to the implementation of international financial reporting standards Seyed Mostafa Hasanzadeh Diva Ghasem Blue 10.30495/ECJ.1403.1062637 Open Access Article Abstract Page Full-Text 135 - Explaining the effect of psychology in the form of behavioral economics on social responsibility reporting of companies listed on the Tehran Stock Exchange صمد طالبی انزاب محمدرضا مهربان پور حسین جهانگیرنیا بهمن بنی مهد 10.30495/fed.2022.694711 Open Access Article Abstract Page Full-Text 136 - بررسی ارتباط شفافیت مالی و اجتناب مالیاتی با توجه به مالکیت نهادی شرکتها ( مطالعه موردی شرکتهای بورس اوراق بهادار تهران ) محمدرضا عباس زاده مرتضی فدایی محسن مفتونیان مائده بابایی کلاریجانی Open Access Article Abstract Page Full-Text 137 - Providing a model of sustainability reporting with the foundation data theory approach in companies listed on the Tehran Stock Exchange Reza Mahmoudi Ghodrat Allah Talebnia Hamidreza Vakilifard Faegh Ahmadi Khosrow Moradi Shahdadi 10.30495/fed.2023.705598 Open Access Article Abstract Page Full-Text 138 - Provide a framework for financial reporting of banks in Iran with an Islamic banking approach Morteza Darvishi Reza Nazari Bahman Banimahd Mehdi Moradzadehfard 10.30495/fed.2023.698851 Open Access Article Abstract Page Full-Text 139 - The Effect of Financial Reporting Quality on Relationship between Short-term institutional Shareholders and Business Strategies HamidReza Mehravar Negar khosravipour zahra Lashgari Open Access Article Abstract Page Full-Text 140 - Readability level of International Financial Reporting Standards and Business parinaz koozehgar zahra pourzamani Mahdi Madanchi Open Access Article Abstract Page Full-Text 141 - 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 142 - 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