Financial Accounting Research

Main Subjects = special

Proposing an Optimal Model ofTax Calculation Basis

Volume 13, Issue 2, May 2021, Pages 1-18

10.22108/far.2021.125701.1686

Mansour Barzaman; Mohammad Hosein Setayesh

Investigating the effect of corporate social responsibility on the relationship between related party transactionsand Firm value

Volume 13, Issue 2, May 2021, Pages 19-32

10.22108/far.2021.125333.1679

Vahid Oskou; Mohammad Norouzi

The impact of diversion of auditors' attention and personal values on earnings management detection

Volume 13, Issue 1, May 2021, Pages 25-44

10.22108/far.2021.123311.1640

Armin Vojoudi Nobakht; Gholamreza Kordestani; Hamid Hagheghat; Abbas Ali Daryaei

Investigating the Moderating Role of Family Ownership on the Relationship Between Corporate Social Responsibility and Tax Avoidance: Testing the Theory of Socioemotional Wealth and Agency Theory

Volume 13, Issue 1, May 2021, Pages 45-66

10.22108/far.2021.125092.1675

Yasser Rezaei Pitenoei; Mohammad Gholamrezapoor; Seyed Pouria Kazemi; Narjes Amirniya

Evaluating the Herding Effect on Idiosyncratic Volatility in the Industries of the Tehran Stock Exchange

Volume 13, Issue 2, May 2021, Pages 57-77

10.22108/far.2021.125918.1690

Hamidreza Heidari; Elham Farzanegan

Impact of Conservatism in Risk Disclosure on the Information Content of Accounting Information and Stock Return Synchronicity

Volume 13, Issue 2, May 2021, Pages 33-56

10.22108/far.2021.121994.1609

Ramin Mehradi; Younes Badavarnahandi; Mehdi Zeinali; Rasoul Baradaran hassanzadeh

The effect of Audit Quality on the Relationship between Economic Uncertainty and Accrual Based Earnings Management in Listed Companies in Tehran Stock Exchange

Volume 13, Issue 1, May 2021, Pages 67-86

10.22108/far.2021.125552.1683

Nasim Shahmoradi; Zohreh Tabatabaienasab

The Effect of Organizational Culture on Financial Performance through Innovative Managerial Accounting Techniques at Listed Companies in Tehran Stock Exchange

Volume 13, Issue 2, May 2021, Pages 79-100

10.22108/far.2021.124780.1668

Hamidreza Malek Hosseini; Mehdi ArabSalehi; Daruosh Foroghi

The Effect of CEO Power on Relationship between Management Transactions and Financial Reporting Quality

Volume 13, Issue 1, May 2021, Pages 87-108

10.22108/far.2021.123312.1641

Somayeh Zaheri Abdehvand; Abdolkarim Moghadam; Ali Tamoradi

The Effect of Environmental Performance on Stock Price Crash Risk with an Emphasis on Political Connections in Tehran Stock Exchange (TSE)

Volume 13, Issue 2, May 2021, Pages 101-120

10.22108/far.2021.128585.1754

Mohammad Omid Akhgar; Peyman Amini; Azadeh Moradi

The effect of business strategy on the linear and nonlinear relation between corporate social responsibility with the amount and stability of the company's dividend

Volume 13, Issue 1, May 2021, Pages 109-128

10.22108/far.2021.123513.1645

Mohammad Amri-Asrami; Mohammad Ali Aghaei

Investigation of the Role of Competitors’ Performance in Earning Management

Volume 12, Issue 4, January 2021, Pages 1-18

10.22108/far.2020.120417.1563

Mohammad Moradi; Hossein Ghozat; Iman Soukhakian; Sohrab Hosseinzadeh

The Impact of Internal Audit Quality on Financial Reporting Quality in Companies Listed in Tehran Stock Exchange

Volume 12, Issue 4, January 2021, Pages 19-38

10.22108/far.2020.120558.1570

Saeed Mohseninia; Jafar Babajani

The Impact of Board Independence on Net Profit and Operating Cash Flows: Combination of Economic and Psychological Perspectives

Volume 12, Issue 4, January 2021, Pages 39-58

10.22108/far.2020.122233.1615

Hojatollah Atashi Golestani; Abolgasem Masihabadi; Mohammadreza Shoorvarzy; Alir Reza Mehrazeen

International Financial Reporting Standards (IFRS) and Quality of Financial Reporting

Volume 12, Issue 4, January 2021, Pages 59-78

10.22108/far.2021.123412.1642

Ali Rahmani; Azam Valizadeh LArijani; Raheleh Mirzaei Beirami

Investigating the effect of non-systematic fluctuations on mispricing: Evidence of Companies Listed in Tehran Stock Exchange

Volume 12, Issue 4, January 2021, Pages 79-100

10.22108/far.2020.121201.1586

Marzieh Shojaei; Abdolmajid Abdolbaghi Ataabadi; Alireza Shirvani

An Analytical Assessment the Impact of Ownership-Management Political Connections and Monitoring Role of Auditors considering Reputation Incentives on Agency Costs from Interest Conflict

Volume 12, Issue 3, November 2020, Pages 1-22

10.22108/far.2020.120867.1577

Mohammad Hassani; Azadeh Salehi

Financial Statement Comparability, Product Market Competition and Tax Avoidance

Volume 12, Issue 3, November 2020, Pages 23-44

10.22108/far.2020.120404.1562

Omid Faraji; Reza SajadPour; Morteza Rafiee; Parisa Borji

The Relationship between Earnings Management Patterns with Investors’ Sentiment

Volume 12, Issue 3, November 2020, Pages 45-62

10.22108/far.2020.120491.1567

Hamideh Asnaashari; Gholamhosein Asadi; Ehsan Ghahraie

Sensitivity of Accruals and its Components to the Operating Asymmetry caused by Sales Changes

Volume 12, Issue 3, November 2020, Pages 63-82

10.22108/far.2020.124906.1672

Vahid Rouhollahi; Seyedabbas Hashemi; Maryam Farhadi; Maryam Sharifdoost

Investigating the effect of company complexity on the relationship between managementability and lack of transparency of information

Volume 12, Issue 3, November 2020, Pages 83-104

10.22108/far.2021.124385.1654

Mohammad reza Nikbakht; Mehran Jahandoust Marghoub; Soraia Weysihesar

The effect of the CEO’s duality role on the relationship between the quality of disclosure and the cost of capital of companies listed on the Tehran Stock Exchange

Volume 12, Issue 3, November 2020, Pages 105-124

10.22108/far.2020.123024.1632

Sohrab Osta; Hadi Sheikhi; Farshad Sabzalipour

The Moderating Effect of Information Asymmetry and Imperfect Market on the Impact Severity of Comparability and Accounting Consistency on the Cost of Equity Capital in Listed Companies in Tehran Stock Exchange

Volume 12, Issue 2, May 2020, Pages 1-22

10.22108/far.2020.120792.1573

Iraj Torabi; Mohsen Dastgir; Gholam Hosein Kiani

The Role of Financial Inflexibility in Explaining Accrual Anomaly

Volume 12, Issue 2, May 2020, Pages 23-46

10.22108/far.2020.117865.1485

Taher Porkavosh; Mohammadreza Mehrabanpour; Seysd Mohammad Alavinasab; Ezatolah Abbasian

The Effect of CEO Power Measures on Tax Reduction Policies

Volume 12, Issue 2, May 2020, Pages 47-70

10.22108/far.2020.119363.1524

Hashem Kavianifard; Shokrolah Khajavi; Fariborz Avazzadeh Fath

Journal Archive

Volume 17 (2025)

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)