Financial Accounting Research

Main Subjects = special

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

Investigating the Relationship between Tax and Risk Taxation of Companies with Emphasis on Tax Avoidance. (Companies Accepted in Tehran Stock Exchange)

Volume 12, Issue 2, May 2020, Pages 71-98

10.22108/far.2020.117475.1481

Ali Talaiezadeh; Iraj Noravesh; Ata Allah Moahammadi Melgharani; Jalil Sahabi

The relationship between internal control weaknesses and audit fees with an emphasis on political relations in companies listed in Tehran Stock Exchange

Volume 12, Issue 2, May 2020, Pages 99-114

10.22108/far.2020.119476.1529

Reza Jamei; zohreh Koolivand; Niloofar Mohamadi Kelareh

Investigating the Impact of Corporate Governance Mechanisms on the Relationship between Research and Development Expenditurs and Firm Growth

Volume 12, Issue 2, May 2020, Pages 115-130

10.22108/far.2020.118237.1490

Omid Pourheydari; Ali Kiani Chandeh; Mozhgan Bagheri

The role of audit quality on the relationship between information asymmetry and both informative and deceptive dimensions of income smoothing

Volume 12, Issue 1, March 2020, Pages 19-38

10.22108/far.2020.118604.1499

Samira Joudi; Gholamreza Mansourfar

Effect of business strategy on the financial statement comparability, emphasizing on information asymmetry in listed companies on Tehran Stock Exchange

Volume 12, Issue 1, March 2020, Pages 39-56

10.22108/far.2020.116803.1457

Rahim Bonabi Ghadim; seyed ali vaez; Elham Asgari Zenozi

Explaining and Prioritizing Factors Affecting the Effective Evaluation of Internal Controls in Companies Listed in Tehran Stock Exchange Using a Fuzzy Approach

Volume 12, Issue 1, March 2020, Pages 57-82

10.22108/far.2020.120904.1579

Mehdi Khorramabadi; Yahya Hassass Yeganeh; Farrokh Barzideh; Jamshid Salehi Sadaghiyani

Legal Analysis of Earnings Management in Tehran Stock Exchange Listed Companies Using GMM Method

Volume 12, Issue 1, March 2020, Pages 83-102

10.22108/far.2020.118787.1509

Tohid Kazemi

A framework for Corporate Social Responsibility Disclosure Rating

Volume 12, Issue 1, March 2020, Pages 103-124

Morteza Kazempour; Mohammad Kashanipour; Hasan Yazdifar; Ali Hamidizadeh

The relationship between business strategy and tax avoidance: The modifying role of financial experts on the audit committee

Volume 11, Issue 4, November 2019, Pages 67-86

10.22108/far.2020.120013.1546

Mohammad Marfou; Mahdi Mahannejad; Mostafa Ghannad

The Effect of the Company's Strategy, political Cost and Power of Management on Financial Reporting Timeliness on the listed companies in Tehran Stock Exchange

Volume 11, Issue 4, November 2019, Pages 87-110

10.22108/far.2020.120266.1558

Javad Nik kar; Eslam Mohamadi

A Model for Impact of the Selected Dimensions of Corporate Social Responsibility on Avoidance and Tax Evasion

Volume 11, Issue 4, November 2019, Pages 111-130

10.22108/far.2020.115572.1417

Yahya Hasas Yeganeh; Ghasem Blue; Shahrouz Rezaei

Value relevance of risk disclosure in Iranian listed banks

Volume 11, Issue 1, March 2019, Pages 1-22

10.22108/far.2019.110363.1242

Mandana Taheri; Ali Rahmani; Gholamreza Soleimani

The relationship between cash value and accounting conservatism: The role of modification controlling shareholders

Volume 11, Issue 2, March 2019, Pages 1-16

10.22108/far.2019.116726.1453

Esfandiar Malekian; Majid Moradi

Investigating the effects of market frictions on financial constraint with emphasis on political connection

Volume 11, Issue 2, March 2019, Pages 17-38

10.22108/far.2019.113440.1326

Mohammad Omid Akhgar; Fatemeh Korani

Financial Constraints and Product Market Competition: The Mediating Role of Product Pricing across Business Cycles.

Volume 11, Issue 1, March 2019, Pages 23-40

10.22108/far.2019.114995.1382

Omid Faraji; Mohammad Reza Fathi; Fatemeh Nabardi

The Effect of Political Connections on Financing Policies

Volume 11, Issue 2, March 2019, Pages 39-60

10.22108/far.2019.116207.1434

Mohsen Salehinia; Ali Tamoradi

The Relationship between the Unreadability of Financial Reports and Tax Aggressiveness via Simultaneous Equation System

Volume 11, Issue 1, March 2019, Pages 41-54

10.22108/far.2019.116545.1445

Zabihallah Khani masoum abadi; Hosein Rajabdorri

Investigating the Impact of Managerial Capacity on Corporate Transparency, Emphasizing the Moderation of Weaknesses in Internal Controls in Companies Acquired in Tehran Stock Exchange

Volume 11, Issue 1, March 2019, Pages 55-80

10.22108/far.2019.110456.1248

Saeid Jabbarzadeh Kangarluie; Yaser Radi

Audit Committee Characteristics, Cost of Debt and Investment Efficiency

Volume 11, Issue 1, March 2019, Pages 101-116

10.22108/far.2019.116427.1443

Hasan Zalaghi; Mohammad Norouzi; Gholamhosein Asadi; Mohammad Kazazi

A model for Implementation of Audit Organization’s accounting standards in the public sector institutions of the Islamic Republic of Iran

Volume 10, Issue 4, February 2019, Pages 1-20

10.22108/far.2019.113866.1338

Jafar Babajani; Javad Shekarkhah; Shahram Ebrahimpour

Percent Accruals and the Accrual Anomaly in Tehran Stock Exchange

Volume 10, Issue 3, February 2019, Pages 1-20

10.22108/far.2018.103653.1076

Saeed Rafiee; Mohammed Ebrahim Aghababaei; Mohammad Eghbalnia

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)