List of Articles discretion Open Access Article Abstract Page Full-Text 1 - 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 2 - 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 3 - The Effect of Employer Branding on Employee Discretionary Efforts to Mediated Engagement and Expectations of Employees Javad Faghihi Pour Somayeh Faghihi Pour Nooshafarin Chatrchi Open Access Article Abstract Page Full-Text 4 - Cultural Relativism in Earnings Management R. Riahi A. Omri Open Access Article Abstract Page Full-Text 5 - The Relation of Crime and Sin in Iran’s Legal System Seyd Mohamadreza Ayati Hamze Esfandiyari Open Access Article Abstract Page Full-Text 6 - Investigating the Rule of “Al-Muntana Al-Wattiaryar La Ainafi al-Kathiyar” Mohammad Javad Ghaemi Mohammad Sadeq Fazel rahman valizadeh Open Access Article Abstract Page Full-Text 7 - 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 8 - Accounting flexibility and managers' optimism: Test of management discretion theory Soghra Barari Nokashti Bahman Banimahd Ahmad Yaghoubnejad Open Access Article Abstract Page Full-Text 9 - The relationship between Product Market Competition and Earnings Management: Evidence from Discretionary Accruals Jamal Bahri Sales Asgar Pakmaram Ghodrat Ghaderi Open Access Article Abstract Page Full-Text 10 - 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 11 - Cash from operations and earnings management: K-S model test حمید رضا بزاززاده منصور دهقان Open Access Article Abstract Page Full-Text 12 - Auditor style and comparability of financial statements Fryidoon Rahnamay Roodposhti Hamidreza Vakili Fard Fazllolah Lak Abdolreza Mohseni Open Access Article Abstract Page Full-Text 13 - 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 14 - 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 15 - A Review Influence of Corporate Governance on Earning Quality in TSE Companies دکتر علی اسماعیل زاده مقری دکتر محمد جلیلی عباس زند عباس آبادی Open Access Article Abstract Page Full-Text 16 - 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 Abstract Page Full-Text 17 - Pathology Discretion of Street-level Bureaucracy sara sheikhbakloo caramollah daneshfard abbas toloie Open Access Article Abstract Page Full-Text 18 - Analyzing the components of conflict in the behavioral discretion of street level bureaucrats with organizational policies (Study case: pre-hospital emergency and accident management center of Gilan province) seyed mohammad mehdi baki hashemi 10.30495/jisds.2023.73658.11901 Open Access Article Abstract Page Full-Text 19 - Fuzzy Network DEA Model for Urban Wastewater Treatment Plants Mahboubeh Sadeghpour Mohammad Fallah Open Access Article Abstract Page Full-Text 20 - Using Multi-Objective Linear Programming (MOLP) and Data Envelopment Analysis (DEA) models in Non-discretionary Performance Measurement Sahar Khoshfetrat Mojtaba Ghiyasi Open Access Article Abstract Page Full-Text 21 - Data Envelopment Analysis Models In The Presence Of Ratio Data and Non-Discretionary Factors Azam Ahmadzadeh Open Access Article Abstract Page Full-Text 22 - Non-discretionary Factors in Data Envelopment Analysis: Review and Extension Mehdi Fallah Jelodar Open Access Article Abstract Page Full-Text 23 - Resource allocation based on DEA for distance improvement to MPSS points considering environmental factors Azam Mottaghi Reza Ezzati Esmaeil Khorram Open Access Article Abstract Page Full-Text 24 - Information Environment and Earnings Management in Companies to Dual Holdings Alireza Heidarzadeh Hanzaei Leila Barati Open Access Article Abstract Page Full-Text 25 - Ranking of Efficiency in Context-dependent Data Envelopment Analysis with Non-discretionary Data M. Khanmohammadi M. Kazemimanesh Open Access Article Abstract Page Full-Text 26 - The relationship of human dignity and its impact on the formation of consumer rights in Imamieh jurisprudence And the laws and regulations of , govermental discretionery punishments با برنامه Google بگویید «Translate love into French»/«ترجمه عشق به فرانسوی». نه، متشکرمبرنامه را امتحان کنید به زبان دیگری با افراد صحبت کنید. نه، متشکرمبرنامه arsalan miri جلال ایران منش ابراهیم تقی زاده جلال سلطان احمدی Open Access Article Abstract Page Full-Text 27 - The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO Maryam Akbaryan Fard Hamidreza Vakilifard Hashem Nikoumaram 10.22034/amfa.2019.579680.1146 Open Access Article Abstract Page Full-Text 28 - Benchmarking Marketing Productivity Using Data Envelopment Analysis: a Modified Approach Farhad Hosseinzadeh Zohreh Moghaddas Open Access Article Abstract Page Full-Text 29 - Decision models for evaluation and selection of suppliers in the presence of cardinal and ordinal data, weight restrictions, and non-discretionary factors: An approach based on DEA with double frontiers Hossein Azizi Rasul Jahed Open Access Article Abstract Page Full-Text 30 - Quiddity of Authorized Discretionary Punishment in Jurisprudence and Islamic Penal Code Farzane Hekmatnejad masoud raei javad panjepour Open Access Article Abstract Page Full-Text 31 - An Approach to Public Disclosure as a Punishment in Shiite Jurisprudence focusing on Iranian Statute Law Zahra Mohadesi Abbas Ali Soltani 10.22034/ijrj.2017.535539 Open Access Article Abstract Page Full-Text 32 - Analysing Criminology of Attempt to theft in Statutory law ant Islamic Law Kiyomars Kalantari Hossein Kalantari Open Access Article Abstract Page Full-Text 33 - Efficiency of 4 stage supply chain in presence of non discretionary , undesirable and negative factors Using SBM model in DEA mehdi shoga farhad hoseinzadeh lotfi امیر غلام ابری Alireza Rashidi Komijan 10.30495/eco.2020.1899015.2357 Open Access Article Abstract Page Full-Text 34 - Evaluating the Effect of Financial Health Indexes from the Aspect of Inhibiting and Opportunistic Behaviors of Income Management in Companies with Different Investment Opportunities Omid Sabaghiyan Toosi Zahra Moradi Shohreh Yazdani Open Access Article Abstract Page Full-Text 35 - The Impact of Companies Environmental Law on Earnings Smoothing Vahid Bekhradi Nasab 10.30495/msds.2021.1931616.1002 Open Access Article Abstract Page Full-Text 36 - Non-discretionary imprecise data in efficiency Measurement S Razavyan G Tohidi Open Access Article Abstract Page Full-Text 37 - Comparison between Linear and Non-Linear Models of Estimating Discretionary Accruals applying Type I Error Monte Carlo Simulation Method Vahid Rohollahi SeyedAbbas Hashemi Maryam Sharifdoust Maryam Farhadi Open Access Article Abstract Page Full-Text 38 - The Relationship between Environmental Uncertainties and Current Stock Return Bahareh Armat Mohsen Dastgir Open Access Article Abstract Page Full-Text 39 - The Association between Capital and Ownership Structure and Income Smoothing Decisions Younoes Badavar Nahandi Saeed Mahmoodzadeh Baghbani Amin Blouri Open Access Article Abstract Page Full-Text 40 - Discretionary Accrual Anomalies, R&D Costs, PTH Returns and Q-factor Model Arsalan Esmaeli Hamidreza Gholamnia Roshan 10.30495/faar.2023.699790 Open Access Article Abstract Page Full-Text 41 - 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 42 - Selecting the optimal model for impact of external financing variables on voluntary discretionary accruals in companies with high and low investment opportunities Omid Sabaghiyan Toosi Zahra Moradi Shohreh Yazdani 10.30495/afi.2022.1954553.1115 Open Access Article Abstract Page Full-Text 43 - Jurisprudential and legal examination of the limit of war and the corruption of land based on the views of Allameh Hali and Imam Khomeini Sayyed Hadi Dorjvar Mohsen jahangiri Open Access Article Abstract Page Full-Text 44 - The base of the rule of offering "aham" لیلا یوسفی Saeed Hasanzadeh Delgosha Open Access Article Abstract Page Full-Text 45 - The impact of surplus free cash flow on earnings management in food industry companies listed at the Tehran Stock Exchange Mohammad Kavoosi Kalashami Parisa Khaligh Khiavi Open Access Article Abstract Page Full-Text 46 - Ranking general two-stage feedback systems: Navigating undesirable exogenous inputs Jafar Pourmahmoud Davoud Norouzi 10.71932/ijm.2025.1200251 Open Access Article Abstract Page Full-Text 47 - Judicial discretion in contentious proceedings the International Court of Justice Mohammad Reza Sobhani Hosein Sadat Meidani
