Financial Accounting Research

Main Subjects = special

Exploring Reversible and Renewable Dynamics in the Time Series Structure of Accruals

Articles in Press, Accepted Manuscript, Available Online from 27 May 2025

10.22108/far.2025.145063.2124

Amin Rostami; Arash Ghorbani

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The investigation effect of slack resources on profitability with an emphasis on the size factor of companies

Articles in Press, Accepted Manuscript, Available Online from 08 June 2025

10.22108/far.2025.144859.2122

ahmad murad hasan; Pari Chalaki; ali ashtab

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The relationship between job compatibility and job performance of management accountants: the mediating role of business intelligence

Articles in Press, Accepted Manuscript, Available Online from 08 June 2025

10.22108/far.2025.143071.2073

hamideh asnaashari; VAHID MENNATI; Amirhossein foroughi

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Cognitive Dissonance in Investors' Reactions to Earnings News: The Moderating Role of Liquidity, Financial Reporting Credibility, and earnings Sustainability

Articles in Press, Accepted Manuscript, Available Online from 08 June 2025

10.22108/far.2025.144682.2119

Parisa faghihzadeh; Narges Hamidian

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Examining the Interactive Effect of Digital Transformation on Explaining the Relationship Between Managerial Overconfidence and Corporate Innovation

Articles in Press, Accepted Manuscript, Available Online from 09 June 2025

10.22108/far.2025.144480.2109

MEHDI KHORAMABADI; Mehdi khorramabadi

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The Impact of Retail Investors' Attention on the Stock Liquidity over Different Time Horizons

Volume 16, Issue 4, May 2025, Pages 1-18

10.22108/far.2024.142460.2065

Naser Izadinia; Alireza Rahrovi Dastjerdi; Hamed Marzian

The Insurance-Like Effect of CSR on Corporate Performance Against JCPOA. A Difference-in-Difference Approach

Volume 16, Issue 2, September 2024, Pages 1-24

10.22108/far.2025.142312.2064

Yusur Faiq Abbas Sifawy; Pari Chalaki; Parviz piri

Competition in the product market, CEO's power, and readability of financial reports

Volume 16, Issue 2, September 2024, Pages 25-52

10.22108/far.2024.141043.2042

Shokrollah Khajavi; Soraya Weysihesar; Ali Asghar Dehghani Saadi

Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods

Volume 16, Issue 2, September 2024, Pages 53-88

10.22108/far.2025.143145.2076

Hassan Hassani; Esfandiar Malekian Kallehbasti; Yahya Kamyabi

Organizational Culture and Stock Price Crash Risk

Volume 16, Issue 2, September 2024, Pages 89-118

10.22108/far.2025.143326.2080

Gholamreza Kordestani; Ramin Eskandari; Mahdi Shams

The Pathology of Insistence on Indirect Disclosure of Operating Cash Flows

Volume 16, Issue 2, September 2024, Pages 119-140

10.22108/far.2025.143581.2084

Esmail Farzaneh Kargar; Mehdi Bahar Moghadam

The Effect of Sustainable Management and Environmental Stability on Relationship Between Cost Stickiness with Investment Efficiency and Firms Profit Transparency

Volume 16, Issue 3, September 2024, Pages 1-30

10.22108/far.2025.144563.2114

Esmaeil Akhlaghi Yazdinejad; Mostafa Shamsoddini

A Comparative Study of Cash Flow Forecasting with Cash and Accrual Items: Evidence from Heterogeneity and Transitory Items

Volume 16, Issue 3, September 2024, Pages 31-60

10.22108/far.2025.144226.2101

milad darvishi; roghayeh mahmoudi yekebaghi; mohammad Javad Saei

Corporate Social Responsibility and Its Role in the Relationship Between Institutional Cross-Ownership and Firm Productivity

Volume 16, Issue 3, September 2024, Pages 61-88

10.22108/far.2025.144942.2123

Heydar Basim kareem; hamzeh Didar; Gholamreza Mansourfar; mehdi heydari

Corporate Governance Code and Earnings Management

Volume 16, Issue 1, March 2024, Pages 1-26

10.22108/far.2024.139571.2006

Azam Valizadeh Iarijani; Reyhaneh Iranpour

Investigating the Mediating Effect of Credit Rating on the Relationship between Corporate Governance Quality and Stock Liquidity based on the Composite Liquidity Approach

Volume 16, Issue 1, March 2024, Pages 27-50

10.22108/far.2024.141603.2048

Amin Pourrezaei Nav; Hamzeh Didar; Farzad Ghayour

Peer Effects in Corporate Disclosure Decisions Mohammad Hossein Safarzadeh*: Associate professor of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran.

Volume 16, Issue 1, March 2024, Pages 51-86

10.22108/far.2024.141449.2047

Mohammad Hossein Safarzadeh; Hamideh Asnaashari; Alireza Panahalipour

The Relationship between Managers’ Overconfidence and Dividend Stickiness: The Moderating Role of Catering Incentives

Volume 16, Issue 1, March 2024, Pages 87-108

10.22108/far.2024.143017.2072

Abbas Aflatooni

The Impact of Managerial Overconfidence on Expenses Classification Shifting: The Moderating Role of Comparability of Financial Statements

Volume 16, Issue 1, March 2024, Pages 109-130

10.22108/far.2024.142152.2058

Farshid Riahi Dorcheh; Iraj Torabi

The Impact of Audit Committee Characteristics and Audit Fees on Classification Shifting of Items in the Income Statement: Evidence from Iran

Volume 15, Issue 4, February 2024, Pages 1-32

10.22108/far.2024.139031.2011

Hamed Abdoli Mahmudabad; Omid Faraji

Moderating Effect of Earning Quality and Audit Quality on the Relationship between Readability of Financial Reporting and Cost of Financing in Firms Listed in Tehran Stock Exchange

Volume 15, Issue 4, February 2024, Pages 33-58

10.22108/far.2024.139427.2002

Mandana Taheri; Ghazaleh Sheikhzadeh

Shareholders’ Reaction to Information Content Disclosure of the Integrated Reporting Framework under Interest Conflicts

Volume 15, Issue 4, February 2024, Pages 59-84

10.22108/far.2024.140864.2037

Hassan Badri Gamchi; Mohammad Hassani

The effect of the quality of environmental dimensions on the performance of business units according to the mediating role of corporate governance

Volume 15, Issue 4, February 2024, Pages 85-108

10.22108/far.2024.137584.1968

Navid Reza Namazi; Hassan Esmaeilpour; Bashir Kazemi Hafdani

Investigating the Relationship between Earnings Persistence, Institutional Investors Monitoring, and Types of Political Connections

Volume 15, Issue 4, February 2024, Pages 109-130

10.22108/far.2024.140493.2033

Behrang Parsafard; Sohrab Osta; Hadi Sheikhi

Investigation of the Effect of Internal Control Effectiveness on Hospitals` Performance by Considering the Mediating Role of Intra-Organizational Information Quality and Organizational Ethical Behaviors (Case study: the Public Hospitals)

Volume 15, Issue 4, February 2024, Pages 131-154

10.22108/far.2024.142065.2056

Ali Hadavi; Esfandiar Malekian; Gholamreza Rezaei

Journal Archive

Volume 16 (2024)

Volume 15 (2023)

Volume 14 (2022)

Volume 13 (2021)

Volume 12 (2020)

Volume 11 (2019)

Volume 10 (2018)

Volume 9 (2017)

Volume 8 (2016)

Volume 7 (2015)

Volume 6 (2014)

Volume 5 (2013)

Volume 4 (2012)

Volume 3 (2011)

Volume 2 (2010)

Volume 1 (2010)