Financial Accounting Research

Main Subjects = special

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

Articles in Press, Accepted Manuscript, Available Online from 18 December 2024

10.22108/far.2024.142460.2065

Naser Izadinia; Alireza Rahrovi Dastjerdi; Hamed Marzian

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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

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

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; Yahya Kamyabi

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

فرشید ریاحی درچه; 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 59-86

10.22108/far.2024.140864.2037

Mohammad Hassani; Hassan Badri Gamchi

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 87-112

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 113-134

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 135-158

10.22108/far.2024.142065.2056

Ali Hadavi; Esfandiar Malekian; Gholamreza Rezaei

Assessing the risk of falling stock prices and its alignment with price bubbles based on the rational stock pricing structure

Volume 15, Issue 3, November 2023, Pages 1-28

10.22108/far.2023.138880.1992

Soheila Lashgarara; Vali Khodadadi; Esmaeil Mazaheri; Mohammad Ayati Mehr

Public Accountability in Audit Firms: Exploring Auditors' Perspectives

Volume 15, Issue 3, November 2023, Pages 29-52

10.22108/far.2023.137394.1961

Hamideh Asnaashari; Behzad Beygpanah

A Combined Analytical Hierarchy Process-Goal Programming Model for the Optimization of Bank Liquidity

Volume 15, Issue 3, November 2023, Pages 53-74

10.22108/far.2024.139765.2014

Ali Asghar Anvary Rostamy

Auditing in the Digital Era: Fuzzy Delphi and Mabak Methods in Iran

Volume 15, Issue 3, November 2023, Pages 75-102

10.22108/far.2024.140234.2028

Ehsan Hamze; Manijeh Ramsheh

Investigating Factors Affecting the Unethical Pro-organizational Behaviors of Accountants: Social Exchange Theory and Social Cognition Theory

Volume 15, Issue 3, November 2023, Pages 103-128

10.22108/far.2024.140298.2029

Fahime Ebrahimi; Amin Rostami

The Effect of Economic Uncertainty and Investment Increase on the Financial Leverage Adjustment Speed

Volume 15, Issue 3, November 2023, Pages 129-156

10.22108/far.2024.140909.2038

Naser Izadinia; Hasan FattahiNafchi

The moderating role of corporate governance on the relationship between financial risk and cost of goods sold stickiness

Volume 15, Issue 2, August 2023, Pages 1-32

10.22108/far.2023.138417.1985

mohammadhosein setayesh; Marzieh Yousefinezhad

The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty

Volume 15, Issue 2, August 2023, Pages 33-64

10.22108/far.2023.138881.1993

Mojdeh Derakhshan; Mohammad Hosein Safarzadeh; Gholam Hosein Asadi; Abbas Raad

The effect of Institutional Investors’ Distraction on the stickiness of the board of directors' compensation with an emphasis on management's overconfidence

Volume 15, Issue 2, August 2023, Pages 65-88

10.22108/far.2023.137391.1960

Rahim Bonabi Ghadim; Seyed Ali vaez

Evaluating weaknesses and approaches to improve budgeting in companies: A systematic literature review

Volume 15, Issue 2, August 2023, Pages 89-112

10.22108/far.2023.137466.1964

Sohrab Osta; Vahid Hasanbeigy

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)