Author Index

A

  • Abasi Muselo, KH Investigating the relation between income smoothing, earnings quality and firm value [Volume 3, Issue 1, 2011, Pages 39-54]
  • Abbasi, E Survey on the Influence of Free Float Stock on Liquidity Indices in Tehran Stock Exchange [Volume 3, Issue 3, 2011, Pages 147-161]
  • Abbasi, Ebrahim Modeling the Moderating Role of Management Ability in the Relationship between Financial Reporting Readability and Agency Cost. [Volume 12, Issue 1, 2020, Pages 1-18]
  • Abbasian, Ezatolah The Role of Financial Inflexibility in Explaining Accrual Anomaly [Volume 12, Issue 2, 2020, Pages 23-46]
  • Abbaszadeh, Mohammad Reza Investigation of the influence of financial reports language structure on willingness to invest [Volume 8, Issue 4, 2017, Pages 55-76]
  • Abdi, M. Relationship between Corporate Governance and Enterprises Taxable Profit [Volume 2, Issue 3, 2010, Pages 65-86]
  • Abdi, Mostafa Audit Committee Characteristics and Financial Restatements [Volume 9, Issue 3, 2017, Pages 1-16]
  • Abdi, Mostafa The Investigation of Audit Market Concentration Impact on Audit Fees and Audit Quality [Volume 10, Issue 2, 2018, Pages 65-84]
  • Abdi, Mostafa Designing of Corporates’ Coherent Sustainability Reporting Model [Volume 11, Issue 4, 2019, Pages 23-44]
  • Abdolbaghi, A Fundemental Analysis Strategy and Abnormal Return [Volume 3, Issue 3, 2011, Pages 19-38]
  • Abdolbaghi Ataabadi, Abdolmajid Investigating the effect of non-systematic fluctuations on mispricing: Evidence of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 4, 2021, Pages 79-100]
  • Abdoli, Mohammad Reza The Effective of Cognitive Disorders CEO on Future Earnings Prospects Stickiness [Volume 11, Issue 3, 2019, Pages 71-96]
  • Abdoli Mahmudabad, Hamed 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, 2024, Pages 1-32]
  • Abdollahi, Ahmad Financial statements comparability and the likelihood of fraudulent reporting [Volume 11, Issue 2, 2019, Pages 89-104]
  • Abdollahi, M Investigating the Relation Between Ownership Concentration, Firm Performance and Dividend Policy in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 4, 2012, Pages 71-86]
  • Aboutalebi, Hamid The Effect of Corporate Governance on the Firms` Financial Performance Using Meta-Analysis Approach [Volume 14, Issue 2, 2023, Pages 153-178]
  • Adili, M On The Relation between Information Asymmetry and Real Earnings Management in Listed Companies on Tehran Stock Exchange [Volume 5, Issue 4, 2014, Pages 1-12]
  • Aeini, T Determinant Factors of Capital Adequacy Ratio in Banks of Iran (2006-2010) [Volume 5, Issue 4, 2014, Pages 35-50]
  • Aelipour, D The Investigation of the Association between Accounting Fundamentals and Business Cycle in Tehran Stock Exchanch (TSE) [Volume 3, Issue 2, 2011, Pages 1-16]
  • Aerabi, M. J Ownership Concentration and Earnings Quality in the Listed Companies in Tehran’s Stocks Exchange [Volume 2, Issue 2, 2010, Pages 95-110]
  • Aflatooni, Abbas The Effect of Calendar Anomaly of Religious Time on Use of Private Information in Stock Trading [Volume 7, Issue 2, 2015, Pages 16-1]
  • Aflatooni, Abbas Operational Risk, Market Power, and Speed of Achieving Optimal Tread Credit [Volume 13, Issue 4, 2021, Pages 23-40]
  • Aflatooni, Abbas The Relationship between Managers’ Overconfidence and Dividend Stickiness: The Moderating Role of Catering Incentives [Volume 16, Issue 1, 2024, Pages 87-108]
  • Afshari, Hamida Determination of Replacement or Supplemental Relationship to Explain Accruals Anomalies and Disclosure Quality in Tehran Stock Exchange [Volume 8, Issue 3, 2017, Pages 43-58]
  • Aghababaei, Mohammed Ebrahim Percent Accruals and the Accrual Anomaly in Tehran Stock Exchange [Volume 10, Issue 3, 2019, Pages 1-20]
  • Aghaei, M. A Trade-off between Real Earnings Manipulation and Discretionary Accruals Manipulation [Volume 4, Issue 2, 2012, Pages 19-40]
  • Aghaei, M. A. The Effective Factors in Cash Holdings Corporations in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 53-70]
  • Aghaei, Mohammad Ali The importance of the internal information environment for tax avoidance in the companies listed in Tehran Stock Exchange [Volume 8, Issue 4, 2017, Pages 17-36]
  • Aghaei, Mohammad Ali Provide models for quantitication of information content using information theory [Volume 11, Issue 3, 2019, Pages 1-18]
  • Aghaei, Mohammad Ali 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, 2021, Pages 109-128]
  • Aghaei Chadegani, Arezoo A Comparative Study of the Combination of Dual Price and Fundamental Momentums in Companies with Different Fundamental Levels for the Strategy of Winners and Losers of the Capital Market [Volume 14, Issue 1, 2022, Pages 61-80]
  • Ahmadi, GH Determinates of Corporation Investment Behavior in the Imperfect Capital Markets [Volume 3, Issue 2, 2011, Pages 125-136]
  • Ahmadi, M "The Best Method of Presenting Cash flow Statement from Companies Financial Managers, Financial Managers of Mutual Funds and Creditors Point of View [Volume 5, Issue 4, 2014, Pages 91-104]
  • Ahmadi, Mohamad Ramazan Impact of Corporate Governance Measures on Stock Price Crashes of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 3, 2017, Pages 19-42]
  • Ahmadi, Mohsen The Relationship between Accruals Quality and Non-systematic Risk [Volume 7, Issue 2, 2015, Pages 52-33]
  • Ahmadi, Shima A Framework for Identifying Material sustainability Criteria in the Exchange Industry Using Fuzzy AHP Method [Volume 14, Issue 2, 2023, Pages 27-62]
  • Ahmadian, V Main Dividend Theories Test Stressing the Role of Institutional Shareholders in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 1-20]
  • Ahmadpour, A The Relationship between Some Corporate Governance, Audit Fees and Meter Ownership of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 4, 2013, Pages 37-50]
  • Ahmadpour, A On The Relation between Information Asymmetry and Real Earnings Management in Listed Companies on Tehran Stock Exchange [Volume 5, Issue 4, 2014, Pages 1-12]
  • Ahmadpour, Ahmad Investigation on the Ownership Structure and Relationship between Board of Directors’ Compensation and Firms Performance Listed in Tehran Stock Exchange [Volume 7, Issue 2, 2015, Pages 32-17]
  • Ahmadpour, Ahmad Inventory Management and Board Characteristics: Moderating Role of Industry Level Competition and Firm Life Cycle [Volume 8, Issue 1, 2016, Pages 55-92]
  • Aien, Sadigheh The Influence of Investment on Working Capital, Considering Restrictions of Financing on Cash Flow [Volume 6, Issue 2, 2014, Pages 45-60]
  • Akhgar, Mohammad Omid Investigating the effects of market frictions on financial constraint with emphasis on political connection [Volume 11, Issue 2, 2019, Pages 17-38]
  • Akhgar, Mohammad Omid 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, 2021, Pages 101-120]
  • Akhlaghi, Mohammad The Comparative Assessment of Data Mining Methods Effectiveness to Forecasting Return and Risk of Stock in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 57-76]
  • Akhlaghi Yazdinejad, Esmaeil Examining the effect of aggressive tax policies on excess liquidity, taking into account the role of environmental and economic instability (combined view [Volume 14, Issue 4, 2023, Pages 83-108]
  • AlahyariAbhari, H Test of Return Model and Price Model in the Tehran Stock Exchange Using BalancedPanel [Volume 3, Issue 4, 2012, Pages 55-70]
  • Alavinasab, Seysd Mohammad The Role of Financial Inflexibility in Explaining Accrual Anomaly [Volume 12, Issue 2, 2020, Pages 23-46]
  • Alavitabari, S.H Earning Management to Achieve Cognitive Reference points [Volume 3, Issue 3, 2011, Pages 1-18]
  • Alavizadeh, Seyed Mohsen The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism [Volume 15, Issue 1, 2023, Pages 1-20]
  • Aliahmadi, Saeid Investigating the Effect of the Quality of Business Nature Disclosure and Financial Performance on the Professional Investors’ Judgments [Volume 11, Issue 3, 2019, Pages 51-70]
  • Alinaghian, N Identification Effective Factors on Dividend by Logit Model [Volume 3, Issue 1, 2011, Pages 21-38]
  • Alinezhad Sarokolaei, Mehdi The Influence of Investment on Working Capital, Considering Restrictions of Financing on Cash Flow [Volume 6, Issue 2, 2014, Pages 45-60]
  • Almasi, B Relationship between Earning Growth and Stock Returns by Using Residual Income in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 45-56]
  • Amini, Peyman 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, 2021, Pages 101-120]
  • Amininia, Meysam An Investigation of the Relationship between Ownership Concentration and Tax Aggressiveness [Volume 6, Issue 4, 2015, Pages 23-36]
  • Amirazad, Mir Hafez Modeling the Factors Affecting Financial Reporting Quality using Grounded Theory in Iran [Volume 10, Issue 4, 2019, Pages 21-42]
  • Amiri, Esmaeil The Effect of Disclosure Quality in Terms of Reliability and Timeliness on the Stock Trading Cost [Volume 10, Issue 2, 2018, Pages 107-134]
  • Amiri, H The Impact of Opacity in Financial Reporting on the Future Stock Price Crash Risk of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 4, 2012, Pages 15-40]
  • Amiri, H The Study of Investors Overreaction Error Role in Occurrence of Value Premium in Iran Capital Market [Volume 5, Issue 4, 2014, Pages 13-34]
  • Amiri, H The Effect of Personal Incentives Managers on Costs Asymmetric in Tehran Stock Exchange [Volume 6, Issue 1, 2014, Pages 57-74]
  • Amiri, Hadi The Effect of Top Executives' Overconfidence on the Investment-Cash Flow Sensitivity [Volume 6, Issue 2, 2014, Pages 115-128]
  • Amiri, Hadi The Effect of Coiffing Standards and Accounting Regulation on Bilateral Relationship between Level of Disclosure، Operational Performance and Market Valuation in the Firms Listed in Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 65-84]
  • Amiri, Hadi The Effect of Conditional Accounting Conservatism on the Debt Maturity and Growth through External Financing Considering Corporate Governance Mechanisms [Volume 9, Issue 4, 2018, Pages 39-60]
  • Amiri, Hadi Impace of Corporate Social Responsibility to Cash Holdings Through Synchronous Effect of Chosen Variables [Volume 10, Issue 1, 2018, Pages 19-36]
  • Amiri, Hadi The Effect of Profitability Skewness on Stock Return Prediction-Study Case: The Tehran Stock Exchange Listed Companies. [Volume 10, Issue 3, 2019, Pages 69-86]
  • Amiri, Hadi Analyzing the Effects of Investors' Sentiments on the Reaction to the Profit News of Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 1, 2022, Pages 1-20]
  • Amiri, Maghsoud A Model for Performance Assessment of the Investment Companies ‎with Data Envelopment Analysis Approach and Principal Component ‎Segregation Method [Volume 10, Issue 1, 2018, Pages 75-94]
  • Amirniya, Narjes 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, 2021, Pages 45-66]
  • Amri-Asrami, Mohammad 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, 2021, Pages 109-128]
  • Ansari, A Survey of Relationship between Income Smoothing and Stock Price and Financial Ratios [Volume 3, Issue 2, 2011, Pages 33-50]
  • Ansari, A The Investigation of Operating Leverage (OL) and Financial Leverage (FL) Being Effected of Cost of Capital in Tehran Stock Exchange [Volume 4, Issue 3, 2012, Pages 33-46]
  • Ansari Tadi, Azarnoosh Marketing Mix Revision Adjusted for Debt Instruments Concentrating on Steel Industries [Volume 11, Issue 2, 2019, Pages 75-88]
  • Anvari Rostami, A. A An Investigation of the Determinants of Working Capital Management in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 15-26]
  • Anvary Rostamy, Ali Asghar Investigating Effective Factors on Disclosure Scores of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 71-92]
  • Anvary Rostamy, Ali Asghar A Combined Analytical Hierarchy Process-Goal Programming Model for the Optimization of Bank Liquidity [Volume 15, Issue 3, 2023, Pages 53-74]
  • Arabmazar, M. Financial Reporting Quality and Investment Inefficiency [Volume 2, Issue 4, 2011, Pages 1-20]
  • Arabmazar Yazdi, Mohammad The Effect of Tax Planning Strategies Diversification on Explaining the Relationship between Tax Avoidance and Tax Risk [Volume 13, Issue 4, 2021, Pages 41-66]
  • Arabsalehi, M The Role of Cash Reserves in Determining Investment-Cash Flow Sensitivity of Listed Companies in TSE [Volume 3, Issue 3, 2011, Pages 75-94]
  • Arabsalehi, M The Effect of Environment Risk,Corporate Strategy and Capital Structure on Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 3, 2012, Pages 47-70]
  • Arabsalehi, Mehdi The Effect of Top Executives' Overconfidence on the Investment-Cash Flow Sensitivity [Volume 6, Issue 2, 2014, Pages 115-128]
  • Arabsalehi, Mehdi The Effect of Real Earning Management on Going-the Concern Audit Opinions in Financially Distressed Firms [Volume 14, Issue 1, 2022, Pages 37-60]
  • ArabSalehi, Mehdi The examination of accounting anomalies of Fama & French three factor model at the firm level by hierarchical Bayesian and standard Markov chain Monte Carlo simulation [Volume 11, Issue 3, 2019, Pages 97-116]
  • ArabSalehi, Mehdi The Effect of Organizational Culture on Financial Performance through Innovative Managerial Accounting Techniques at Listed Companies in Tehran Stock Exchange [Volume 13, Issue 2, 2021, Pages 79-100]
  • Arabzadeh, Meysam Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach [Volume 14, Issue 3, 2023, Pages 119-148]
  • Arefmanesh, Z Investigating the relation between income smoothing, earnings quality and firm value [Volume 3, Issue 1, 2011, Pages 39-54]
  • Asadi, Gholamhosein Audit Committee Characteristics, Cost of Debt and Investment Efficiency [Volume 11, Issue 1, 2019, Pages 101-116]
  • Asadi, Gholamhosein The Relationship between Earnings Management Patterns with Investors’ Sentiment [Volume 12, Issue 3, 2020, Pages 45-62]
  • Asadi, Gholam Hosein The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty [Volume 15, Issue 2, 2023, Pages 33-64]
  • Asadi, Zeynab The importance of the internal information environment for tax avoidance in the companies listed in Tehran Stock Exchange [Volume 8, Issue 4, 2017, Pages 17-36]
  • Asgari Zenozi, Elham Effect of business strategy on the financial statement comparability, emphasizing on information asymmetry in listed companies on Tehran Stock Exchange [Volume 12, Issue 1, 2020, Pages 39-56]
  • Ashrafi, M Investigate Relationship between Corporate Governance Mechanisms and Capital Structure in Tehran Stock Exchange [Volume 3, Issue 2, 2011, Pages 79-92]
  • Ashrafi, M The Role of Cash Reserves in Determining Investment-Cash Flow Sensitivity of Listed Companies in TSE [Volume 3, Issue 3, 2011, Pages 75-94]
  • Asnaashari, Hamideh The Relationship between Earnings Management Patterns with Investors’ Sentiment [Volume 12, Issue 3, 2020, Pages 45-62]
  • Asnaashari, Hamideh Public Accountability in Audit Firms: Exploring Auditors' Perspectives [Volume 15, Issue 3, 2023, Pages 29-52]
  • Asnaashari, Hamideh 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, 2024, Pages 51-86]
  • Assadi, Gholam Hossein Coordination of recognition and disclosure decisions in uncertainties reporting: investigating the relationship between conditional conservatism and risk disclosu [Volume 14, Issue 3, 2023, Pages 85-118]
  • Atashi Golestani, Hojatollah The Impact of Board Independence on Net Profit and Operating Cash Flows: Combination of Economic and Psychological Perspectives [Volume 12, Issue 4, 2021, Pages 39-58]
  • Avazzadeh Fath, Fariborz The Effect of CEO Power Measures on Tax Reduction Policies [Volume 12, Issue 2, 2020, Pages 47-70]
  • Ayati Mehr, Mohammad Assessing the risk of falling stock prices and its alignment with price bubbles based on the rational stock pricing structure [Volume 15, Issue 3, 2023, Pages 1-28]
  • Azadi, M.R Measuring Abnormal Return in Trading Halt Condition [Volume 3, Issue 3, 2011, Pages 113-126]
  • Azami, Zienab The Relationship between Management Ability, Audit Fee, and Going Concern among Firms Listed on Tehran Stock Exchange [Volume 9, Issue 2, 2017, Pages 23-44]
  • Azar, A Trade-off between Real Earnings Manipulation and Discretionary Accruals Manipulation [Volume 4, Issue 2, 2012, Pages 19-40]
  • Azar, Adel Investigating Effective Factors on Disclosure Scores of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 71-92]
  • Azimi Yancheshme, Majid Studying the Relationship between Cash Holdings and Market Share Using Dynamic Models of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 4, 2015, Pages 55-72]
  • Azimi Yancheshmeh, M The Effect of Accruals Reliability on Return on Stock [Volume 4, Issue 2, 2012, Pages 83-100]
  • Azinfar, Kaveh Modeling the Moderating Role of Management Ability in the Relationship between Financial Reporting Readability and Agency Cost. [Volume 12, Issue 1, 2020, Pages 1-18]
  • Azizi, Sedighe Presenting an Integrated Model of Demetel Method and Fuzzy Hierarchical Analysis Process to Identify and Prioritize the Factors Affecting the Quality of Financial information in the Public Sector Based on the Grounded Theory Approach [Volume 14, Issue 3, 2023, Pages 27-58]

B

  • Babajani, j The Effect of Accruals Reliability on Return on Stock [Volume 4, Issue 2, 2012, Pages 83-100]
  • Babajani, j Identifying Users of Financial Reports of Iranian Municipalities ,their Information Needs and their Purposes of Using Financial Reports [Volume 4, Issue 4, 2013, Pages 1-18]
  • Babajani, J Investigating to Content of the Earning Components and How to Weight the Components by Managers and Investors [Volume 4, Issue 1, 2012, Pages 47-66]
  • Babajani, J. Relationship between Corporate Governance and Enterprises Taxable Profit [Volume 2, Issue 3, 2010, Pages 65-86]
  • Babajani, Jafar Assessing the Compatibility of the Content of the Theoretical Framework, Accounting Principles and Financial Reporting in Municipalities with Environmental Characteristics of Municipal Activities from the View of Financial Experts [Volume 7, Issue 2, 2015, Pages 72-53]
  • Babajani, Jafar 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, 2019, Pages 1-20]
  • Babajani, Jafar The Impact of Internal Audit Quality on Financial Reporting Quality in Companies Listed in Tehran Stock Exchange [Volume 12, Issue 4, 2021, Pages 19-38]
  • Badavarnahandi, Younes Impact of Conservatism in Risk Disclosure on the Information Content of Accounting Information and Stock Return Synchronicity [Volume 13, Issue 2, 2021, Pages 33-56]
  • Badavar Nahandi, Y Investigation Information Content of Conservative and Non-Conservative Accounting Earnings [Volume 3, Issue 4, 2012, Pages 103-114]
  • Badavar Nahandi, Y The Effect of Corporate Governance on Conservatism in Financial Reporting [Volume 4, Issue 4, 2013, Pages 103-122]
  • Badavar Nahandi, Y The Impact of Financial Constraints and Agency Costs of Investment Efficiency [Volume 6, Issue 1, 2014, Pages 89-106]
  • Badavar Nahandi, Younes The Effect of Auditor Industry Specialization and Auditor Tenure on Comparability of Financial Statements by Emphasis on Firm’s Life-Cycle [Volume 9, Issue 2, 2017, Pages 105-127]
  • Badpa, Behrooz The Effect of Charismatic Client Management and Auditor's Rank on Auditor Judgment and Decision-Making Process [Volume 14, Issue 2, 2023, Pages 1-26]
  • Badri, A Fundemental Analysis Strategy and Abnormal Return [Volume 3, Issue 3, 2011, Pages 19-38]
  • Badri Gamchi, Hassan Shareholders’ Reaction to Information Content Disclosure of the Integrated Reporting Framework under Interest Conflicts [Volume 15, Issue 4, 2024, Pages 59-84]
  • Bagheri, Mozhgan Investigating the Impact of Corporate Governance Mechanisms on the Relationship between Research and Development Expenditurs and Firm Growth [Volume 12, Issue 2, 2020, Pages 115-130]
  • Bagheri mooselu, Fateme Life Cycle Impact on the Relationship between Firm Growth and Profitability: Evidence from Tehran Stock Exchange [Volume 7, Issue 2, 2015, Pages 108-93]
  • Bagherpour Valashani, M. A Restated Financial Statements: an Empirical and Descriptive Study of the Frequency and Importance [Volume 5, Issue 1, 2013, Pages 67-86]
  • Baharmoghadam, Mahdi The Effect of Stock Liquidity on Stock Price Informativeness and Accruals-Based Earnings Management in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 4, 2016, Pages 39-56]
  • Baharmoghadam, Mehdi An Investigation of the Relationship between Ownership Concentration and Tax Aggressiveness [Volume 6, Issue 4, 2015, Pages 23-36]
  • Bahar Moghadam, Mehdi Investigating the certain point of inflation and optimal level of working capital management and its impact on the financial performance of the companies [Volume 11, Issue 3, 2019, Pages 19-50]
  • Bahar Moghadam, Mehdi The Pathology of Insistence on Indirect Disclosure of Operating Cash Flows [(Articles in Press)]
  • Baharmoghaddam, Mahdi Unintended Effects of Iran Accounting Standards Revision (in line with Standards Objectives) [Volume 13, Issue 1, 2021, Pages 1-24]
  • Bahar Moghaddam, Mehdi The Relationship between Management Ability, Audit Fee, and Going Concern among Firms Listed on Tehran Stock Exchange [Volume 9, Issue 2, 2017, Pages 23-44]
  • Bahri Sales, Jamal Impact of Earnings Management on Tone of Financial Reporting in Iranian Accounting System [Volume 10, Issue 3, 2019, Pages 21-44]
  • Bakeri, A Earning Management to Achieve Cognitive Reference points [Volume 3, Issue 3, 2011, Pages 1-18]
  • Bakhshinejad, Mahmoud The effect of information transfer on the impact of abnormal returns on business strategy of companies listed in Tehran Stock Exchange [Volume 11, Issue 4, 2019, Pages 1-22]
  • Baradaran hassanzadeh, Rasoul Impact of Conservatism in Risk Disclosure on the Information Content of Accounting Information and Stock Return Synchronicity [Volume 13, Issue 2, 2021, Pages 33-56]
  • Baradaran Hassanzadeh, R The Study of Effect of Ownership Structure on Information Content of Earnings in Tehran Stock Exchange. [Volume 3, Issue 2, 2011, Pages 107-124]
  • Baradaran Hassanzadeh, R The Effect of Corporate Governance on Conservatism in Financial Reporting [Volume 4, Issue 4, 2013, Pages 103-122]
  • Baradaran Hassanzadeh, R The Impact of Financial Constraints and Agency Costs of Investment Efficiency [Volume 6, Issue 1, 2014, Pages 89-106]
  • Baradaran Hassanzadeh, Rasoul Modeling the Factors Affecting Financial Reporting Quality using Grounded Theory in Iran [Volume 10, Issue 4, 2019, Pages 21-42]
  • Barandan, S The Comparison of Incremental Information Content of Cash and Accrual Ratios for Financial performance Evaluation of Companies Using Data mining [Volume 4, Issue 2, 2012, Pages 63-82]
  • Barzaman, Mansour Proposing an Optimal Model ofTax Calculation Basis [Volume 13, Issue 2, 2021, Pages 1-18]
  • Barzegar, Ghodratolah The Relationship between Product Market Competition and Earnings Management [Volume 6, Issue 4, 2015, Pages 73-88]
  • Barzegari, Omid The Effect of Internal Audit Performance on Reducing Perceived Risk [Volume 14, Issue 4, 2023, Pages 1-28]
  • Barzegari Khanagha, JamaL The Function of Company Characteristics and Corporate Governance on Organization's Legitimacy [Volume 8, Issue 3, 2017, Pages 101-120]
  • Barzegari Khanaghah, Jamal Financial Information Reliability and Agency Costs: Evidence from Tehran Stock Exchange [Volume 10, Issue 3, 2019, Pages 103-118]
  • Barzideh, Farrokh A Model for Performance Assessment of the Investment Companies ‎with Data Envelopment Analysis Approach and Principal Component ‎Segregation Method [Volume 10, Issue 1, 2018, Pages 75-94]
  • Barzideh, Farrokh 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, 2020, Pages 57-82]
  • Bashirimanesh, N Analysis of the Effect of Income Smoothing on Informative of Stock Prices [Volume 3, Issue 3, 2011, Pages 39-54]
  • Bayat, Morteza The Relationship between Accruals Quality and Non-systematic Risk [Volume 7, Issue 2, 2015, Pages 52-33]
  • Bayazidi, Anvar Meta-analysis of Company Characteristics and Information Content of Annual and Interim Earnings [Volume 14, Issue 1, 2022, Pages 117-138]
  • Behzadfar, F The Evaluation of the Relationship Between the Informational Content of Accruals and Selected Financial Ratios with Stock Price of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 55-76]
  • Beirami, Hanieh Presenting a Model for Measurement of Intangible Assets in Iran [Volume 10, Issue 3, 2019, Pages 45-68]
  • Bekhradi Nasab, Vahid Investigating the Gross Domestic Product Forecast Accuracy Test, Based on Comparative Information of Inflated and Non-Inflated Accounting Erning Aggregate [Volume 13, Issue 3, 2021, Pages 1-34]
  • Belkameh, Hiva Investigating the Relationship between the Default Risk and Earnings Response Coefficient, with an Emphasis on the Corporate Governance Characteristics in Tehran Stock Exchange listed Companies [Volume 8, Issue 4, 2017, Pages 93-114]
  • Beygpanah, Behzad Public Accountability in Audit Firms: Exploring Auditors' Perspectives [Volume 15, Issue 3, 2023, Pages 29-52]
  • Biglari, vahid The Effect of Stocks' Asks and Bids on Earnings Management [Volume 5, Issue 1, 2013, Pages 97-118]
  • Blue, Gh Investigating to Content of the Earning Components and How to Weight the Components by Managers and Investors [Volume 4, Issue 1, 2012, Pages 47-66]
  • Blue, Ghasem A Model for Impact of the Selected Dimensions of Corporate Social Responsibility on Avoidance and Tax Evasion [Volume 11, Issue 4, 2019, Pages 111-130]
  • Bonabi Ghadim, Rahim Effect of business strategy on the financial statement comparability, emphasizing on information asymmetry in listed companies on Tehran Stock Exchange [Volume 12, Issue 1, 2020, Pages 39-56]
  • Bonabi Ghadim, Rahim 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, 2023, Pages 65-88]
  • Borji, Parisa Financial Statement Comparability, Product Market Competition and Tax Avoidance [Volume 12, Issue 3, 2020, Pages 23-44]
  • BozorgAsl, Moses Examining Auditors' Attention to Red Flags in Financial Reporting: Emphasis on Abnormal Labor Investment [Volume 13, Issue 3, 2021, Pages 129-146]

C

  • Chahardahcheriki, M Identifying Users of Financial Reports of Iranian Municipalities ,their Information Needs and their Purposes of Using Financial Reports [Volume 4, Issue 4, 2013, Pages 1-18]
  • Chalaki, Pari Investigating the Relationship between the Default Risk and Earnings Response Coefficient, with an Emphasis on the Corporate Governance Characteristics in Tehran Stock Exchange listed Companies [Volume 8, Issue 4, 2017, Pages 93-114]
  • Chalaki, Pari The Insurance-Like Effect of CSR on Corporate Performance Against JCPOA. A Difference-in-Difference Approach [Volume 16, Issue 2, 2024, Pages 1-24]
  • Chenari Booket, Hassan Financial Statements Comparability and Real Earnings Management [Volume 9, Issue 3, 2017, Pages 33-48]

D

  • Dadashi, Iman Modeling the Moderating Role of Management Ability in the Relationship between Financial Reporting Readability and Agency Cost. [Volume 12, Issue 1, 2020, Pages 1-18]
  • Daghighi Masouleh, Mehrdad Investigating the Effect of Financial Statement Comparability on the Marginal Value of Cash Holdings and Marginal Value of Capital Expenditure: Instrumental Variables Approach [Volume 15, Issue 1, 2023, Pages 125-148]
  • Damoori, D The Investigating Influence of Consistency in the Patterns of Past Financial Performance in Tehran Stock Exchange on the Overreaction to These patterns. [Volume 1, Issue 1, 2010, Pages 103-114]
  • Damoori, D Investigating the relation between income smoothing, earnings quality and firm value [Volume 3, Issue 1, 2011, Pages 39-54]
  • Daneshi, Vahid Investigating the certain point of inflation and optimal level of working capital management and its impact on the financial performance of the companies [Volume 11, Issue 3, 2019, Pages 19-50]
  • Dargahi, Esmaeil The impaThe Impact of Corporate Governance Mechanisms on the Debt Absorption Magnitude of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 3, 2015, Pages 16-1]
  • Dargahi, Hassan Business Cycles Effect on Relationship between Financial Leverage and Profitability [Volume 9, Issue 3, 2017, Pages 49-66]
  • Daryaei, Abbasali Analyzing the users` expectations gap of financial reporting information [Volume 14, Issue 4, 2023, Pages 29-58]
  • Daryaei, Abbas Ali The impact of diversion of auditors' attention and personal values on earnings management detection [Volume 13, Issue 1, 2021, Pages 25-44]
  • Dastger, Mohsen The Effect of Internal Control Weakness and Controlling Shareholders' Wedge on Investment Efficiency of Companies Listed on Tehran Stock Exchange [Volume 9, Issue 4, 2018, Pages 17-38]
  • Dastghir, mohsen Investigating the Effects of Litigation Risk Factors on Audit Fee [Volume 8, Issue 4, 2017, Pages 37-54]
  • Dastgir, M The association between stock return, earnings quality and magnitude of accruals with Accruals Quality [Volume 3, Issue 1, 2011, Pages 1-20]
  • Dastgir, M Earning quality in Failed Firms [Volume 4, Issue 1, 2012, Pages 1-16]
  • Dastgir, Mohsen Analyzing Persistence of the Cash Component Compare to Accrual Component of Earnings and the Role of Firm Characteristics on Accrual Anomaly in Metal Industries [Volume 6, Issue 4, 2015, Pages 1-22]
  • Dastgir, Mohsen The Effect of Coiffing Standards and Accounting Regulation on Bilateral Relationship between Level of Disclosure، Operational Performance and Market Valuation in the Firms Listed in Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 65-84]
  • Dastgir, Mohsen 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, 2020, Pages 1-22]
  • Davallou, Maryam Business Cycles Effect on Relationship between Financial Leverage and Profitability [Volume 9, Issue 3, 2017, Pages 49-66]
  • Davallou, Maryam Leverage Mean-Reversion and Asymmetry of Speed Adjustment of ‎Capital Structure‎ [Volume 10, Issue 1, 2018, Pages 55-74]
  • Dehghan, F The Value Relevance of Consolidated Financial Statements Information as Compared With the Separate Financial Statements of the Parent Company [Volume 6, Issue 3, 2014, Pages 51-66]
  • Dehghani Saadi, Ali Asghar Competition in the product market, CEO's power, and readability of financial reports [Volume 16, Issue 2, 2024, Pages 25-52]
  • Deldar, M Investigation of the Costs Sticky Behavior and its impact on Audit Quality [Volume 8, Issue 3, 2017, Pages 77-100]
  • Deldar, Mostafa Relationship between of Membership in Business Groups and Stock Return [Volume 6, Issue 4, 2015, Pages 89-108]
  • Delpasand, Chakameh The mechanism of how social responsibility, risk and corporate governance affect cash holdings [Volume 10, Issue 4, 2019, Pages 59-78]
  • Derakhshan, Mojdeh Coordination of recognition and disclosure decisions in uncertainties reporting: investigating the relationship between conditional conservatism and risk disclosu [Volume 14, Issue 3, 2023, Pages 85-118]
  • Derakhshan, Mojdeh The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty [Volume 15, Issue 2, 2023, Pages 33-64]
  • Didar, H The Survey of Relationship between Corporate Governance and Innate and Discretionary Accruals Quality of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 1, 2014, Pages 1-14]
  • Didar, H Investigating the Effect of Management Ability on the Financial Reporting Quality during Life Cycle, of the Companies Listed Companies in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 99-118]
  • Didar, Hamzeh The Effect of Managerial Ability on Earning Quality of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 37-54]
  • Didar, Hamzeh The impact of corporate governance quality on disclosure quality with emphasis on moderating role of product market competition in firms listed on the Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 97-118]
  • Didar, Hamzeh Industry Competition and Corporate Social Responsibility Reporting [Volume 14, Issue 4, 2023, Pages 59-82]
  • Didar, Hamzeh 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, 2024, Pages 27-50]
  • Dorri Sede, M. Investment strategy based on value-growth migration [Volume 2, Issue 1, 2010, Pages 17-32]
  • Dorseh, Saber Impact of Industry specialization on Auditors on the relationship between Accounting Conservatism and future Stock Price Crashes of listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2016, Pages 113-140]
  • Dorseh, Saber Impact of Corporate Governance Measures on Stock Price Crashes of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 3, 2017, Pages 19-42]

E

  • Ebrahimi, Fahime Investigating Factors Affecting the Unethical Pro-organizational Behaviors of Accountants: Social Exchange Theory and Social Cognition Theory [Volume 15, Issue 3, 2023, Pages 103-128]
  • Ebrahimi, Shahla Investigating the Impact of Ownership Concentration on the Dividend Payouts of the Listed Companies on the Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 61-74]
  • Ebrahimian, S .J On The Relation between Information Asymmetry and Real Earnings Management in Listed Companies on Tehran Stock Exchange [Volume 5, Issue 4, 2014, Pages 1-12]
  • Ebrahimi Kahrizsangi, Khadije Investigating the Gross Domestic Product Forecast Accuracy Test, Based on Comparative Information of Inflated and Non-Inflated Accounting Erning Aggregate [Volume 13, Issue 3, 2021, Pages 1-34]
  • Ebrahimi Kordlar, A Ownership Concentration and Earnings Quality in the Listed Companies in Tehran’s Stocks Exchange [Volume 2, Issue 2, 2010, Pages 95-110]
  • Ebrahimi Kordlar, A Ownership Concentration and Earnings Quality in the Listed Companies in Tehran’s Stocks Exchange [Volume 2, Issue 2, 2010, Pages 95-110]
  • Ebrahimi Kordlar, Ali The Association between the Firm-Specific Characteristics and Corporate Voluntary Disclosure: (Evidence from Iran) [Volume 8, Issue 2, 2016, Pages 25-38]
  • Ebrahimi Maimand, M Investigating to Content of the Earning Components and How to Weight the Components by Managers and Investors [Volume 4, Issue 1, 2012, Pages 47-66]
  • Ebrahimpour, Shahram 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, 2019, Pages 1-20]
  • Ebrahimy meymand, M Relationships between Firm Specific Factors and Management’s Preferences for an Earnings Threshold [Volume 6, Issue 1, 2014, Pages 75-88]
  • Eghbalnia, Mohammad Percent Accruals and the Accrual Anomaly in Tehran Stock Exchange [Volume 10, Issue 3, 2019, Pages 1-20]
  • Emami, Maryam Alsadat Working Capital, Corporate Performance and Financial Constraints: Evidence from Listed Firms in Tehran Stock Exchange [Volume 8, Issue 4, 2017, Pages 1-16]
  • Emami, S The Comparison of Capital Assets Pricing Model (CAPM) and Capital Assets Pricing Model Under Inflation (CAPMUI) [Volume 2, Issue 4, 2011, Pages 109-124]
  • Ensani, Ramin The Effect of Intellectual Capital on Sustainability Performance Reporting and Business Strategy [Volume 14, Issue 2, 2023, Pages 63-90]
  • Esabat tabari, Esmat The Relationship between Product Market Competition and Earnings Management [Volume 6, Issue 4, 2015, Pages 73-88]
  • Eskandar, H The Relationship between Type of Institutional Ownership and Conservative Accounting [Volume 2, Issue 1, 2010, Pages 47-62]
  • Eskandari, A The Survey of Relationship between Corporate Governance and Innate and Discretionary Accruals Quality of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 1, 2014, Pages 1-14]
  • Esmaeilpour, Hassan 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, 2024, Pages 85-108]
  • Esnaashari, Hamida The relationship between loan financing with Expenses management and the effect of audit quality [Volume 9, Issue 1, 2017, Pages 21-40]
  • Esnaashari, Hamideh Designing a Model for Measuring Accounting Information Quality [Volume 6, Issue 2, 2014, Pages 75-94]
  • Esnaashari, Hamideh Risk taking behavior over firm's life cycle and its relation with financial performance using generalized method of moments (GMM) [Volume 10, Issue 1, 2018, Pages 1-18]
  • Etemadi, H The Relationships between Auditor Industry Specialization and Earnings Quality in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 17-32]
  • Etemadi, H How Earnings Management Affect Earnings Quality? [Volume 4, Issue 2, 2012, Pages 101-122]
  • Etemady Jooriaby, M Study Of Influencing Factors in Successful Implementation of Accounting Information System (AIS) on Listed Companies of Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 1-22]

F

  • Fadaei Nejad, M. E Capital Investments, Accruals, and Stock Returns [Volume 2, Issue 1, 2010, Pages 77-92]
  • Fadaei Nejad, M.S Market Reaction to Quarterly Earning Anouncment in Tehran Stock Exchange [Volume 5, Issue 4, 2014, Pages 71-90]
  • Faiq Abbas Sifawy, Yusur The Insurance-Like Effect of CSR on Corporate Performance Against JCPOA. A Difference-in-Difference Approach [Volume 16, Issue 2, 2024, Pages 1-24]
  • Fakhari, H The Study of Relationship between Institutional Investors and Stock Returns Volatility [Volume 2, Issue 4, 2011, Pages 159-172]
  • Fakhari, Hossien A Study of Simultaneous Relationship between Free Cash Flow, Dividend and Debt Policy of Listed Companies in the Tehran Stock Exchange (TSE) [Volume 7, Issue 2, 2015, Pages 92-73]
  • Fakhari, Hossien Studying the Mediating Effect of Earning Predictability on the Relationship Between Product Market Competition and Stock Returns [Volume 9, Issue 4, 2018, Pages 103-121]
  • Fakhrabadi, A Evaluation of Cultural Factors Effect on Auditors’ Evaluation of Internal Control and Assess Control Risk [Volume 1, Issue 1, 2010, Pages 89-102]
  • Fallahnezhad, F Effect of Accrual Quality on the Cost of Common Stock [Volume 2, Issue 3, 2010, Pages 17-30]
  • Fallahzadeh, A The Investigating Influence of Consistency in the Patterns of Past Financial Performance in Tehran Stock Exchange on the Overreaction to These patterns. [Volume 1, Issue 1, 2010, Pages 103-114]
  • Faraji, Omid The effect of cost behavior perception and professional experience on cost prediction: An Explanation of Brunswick`s lens model [Volume 9, Issue 4, 2018, Pages 1-16]
  • Faraji, Omid Expertise of the Audit Committee and Expectations Management [Volume 10, Issue 1, 2018, Pages 37-54]
  • Faraji, Omid Financial Constraints and Product Market Competition: The Mediating Role of Product Pricing across Business Cycles. [Volume 11, Issue 1, 2019, Pages 23-40]
  • Faraji, Omid Financial Statement Comparability, Product Market Competition and Tax Avoidance [Volume 12, Issue 3, 2020, Pages 23-44]
  • Faraji, Omid 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, 2024, Pages 1-32]
  • Farajzadeh Dehkordi, H How Earnings Management Affect Earnings Quality? [Volume 4, Issue 2, 2012, Pages 101-122]
  • Farazmand, H Assessing the Valuation Model Based on Abnormal Earnings (Ohlson) by Notice to the Macroeconomic Variables [Volume 5, Issue 3, 2013, Pages 41-58]
  • Farhadi, Maryam Sensitivity of Accruals and its Components to the Operating Asymmetry caused by Sales Changes [Volume 12, Issue 3, 2020, Pages 63-82]
  • Farhadi, Maryam Investigating the Effect of Financial Statement Comparability on the Marginal Value of Cash Holdings and Marginal Value of Capital Expenditure: Instrumental Variables Approach [Volume 15, Issue 1, 2023, Pages 125-148]
  • Farid, D Classifying Stocks of Listed Companies on Tehran Stock Exchange Using Fuzzy Cluster Analysis [Volume 4, Issue 3, 2012, Pages 105-128]
  • Farid, Dariush Working Capital, Corporate Performance and Financial Constraints: Evidence from Listed Firms in Tehran Stock Exchange [Volume 8, Issue 4, 2017, Pages 1-16]
  • Farzanegan, Elham Evaluating the Herding Effect on Idiosyncratic Volatility in the Industries of the Tehran Stock Exchange [Volume 13, Issue 2, 2021, Pages 57-77]
  • Farzaneh Kargar, Esmail The Pathology of Insistence on Indirect Disclosure of Operating Cash Flows [(Articles in Press)]
  • Farzani, H. The Role of the Accrual Management in the Stock Liquidity: Evidence from IRAN [Volume 2, Issue 3, 2010, Pages 101-116]
  • Fateri, Ali The Effect of Institutional Shareholders on the Relationship between Accounting Conservatism and the Value of Cash Holding [Volume 11, Issue 1, 2019, Pages 81-100]
  • Fathi, Mohammad Reza Financial Constraints and Product Market Competition: The Mediating Role of Product Pricing across Business Cycles. [Volume 11, Issue 1, 2019, Pages 23-40]
  • Fathi, Saeed Marketing Mix Revision Adjusted for Debt Instruments Concentrating on Steel Industries [Volume 11, Issue 2, 2019, Pages 75-88]
  • Fathi, Saeed Evaluating the Efficiency of Future Coin Contracts in Iran [Volume 13, Issue 3, 2021, Pages 65-88]
  • Fathi, Saeed The Effect of Corporate Governance on the Firms` Financial Performance Using Meta-Analysis Approach [Volume 14, Issue 2, 2023, Pages 153-178]
  • Fathi, Zadallah Providing a Model for the Impact of Corporate Characteristics Mechanisms on Corporate Innovation Indicators: Delphi Survey Validation [Volume 13, Issue 3, 2021, Pages 111-128]
  • FattahiNafchi, Hasan The Effect of Economic Uncertainty and Investment Increase on the Financial Leverage Adjustment Speed [Volume 15, Issue 3, 2023, Pages 129-156]
  • Fattahi Nafchi, Hasan Investigating of the Impact of Board Characteristics on Financial Restatement in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 55-70]
  • Firas Hadi Magsoosi, Karrar Industry Competition and Corporate Social Responsibility Reporting [Volume 14, Issue 4, 2023, Pages 59-82]
  • Fooladi, Masood Investigating the Effect of Financial Statement Comparability on the Marginal Value of Cash Holdings and Marginal Value of Capital Expenditure: Instrumental Variables Approach [Volume 15, Issue 1, 2023, Pages 125-148]
  • Foroghi, D The Ability of Earnings and Operating Cash Flows in Explaining Ex-Post Intrinsic Value of Equity of Listed Companies in Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 1-16]
  • Foroghi, D A comparison between the risk of growth and value stocks for the firms listed in the Tehran Stock Exchange [Volume 2, Issue 4, 2011, Pages 67-88]
  • Foroghi, D The Impact of Opacity in Financial Reporting on the Future Stock Price Crash Risk of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 4, 2012, Pages 15-40]
  • Foroghi, D The Effect of Managerial Overconfidence on Conditional and Unconditional Conservatism [Volume 6, Issue 1, 2014, Pages 27-44]
  • Foroghi, Dariush Impace of Corporate Social Responsibility to Cash Holdings Through Synchronous Effect of Chosen Variables [Volume 10, Issue 1, 2018, Pages 19-36]
  • Foroghi, Dariush Highly-Valued Firms and Abnormal Earning items with emphasis on State Ownership [Volume 14, Issue 3, 2023, Pages 1-26]
  • Foroghi, Daruosh The Relationship between Stock Price Delay and Expected Return [Volume 7, Issue 1, 2015, Pages 17-36]
  • Foroghi, Daruosh The Effect of Financial Statements Comparability on Stock Price Synchronicity [Volume 8, Issue 1, 2016, Pages 39-54]
  • Foroghi, Daruosh The Effect of Organizational Culture on Financial Performance through Innovative Managerial Accounting Techniques at Listed Companies in Tehran Stock Exchange [Volume 13, Issue 2, 2021, Pages 79-100]

G

  • Galavandi, Hassan Impact of Earnings Management on Tone of Financial Reporting in Iranian Accounting System [Volume 10, Issue 3, 2019, Pages 21-44]
  • Ganji Arjenaki, A Relationship Between Corporate Governance and Financial Performance [Volume 2, Issue 2, 2010, Pages 23-34]
  • Garkaz, Mansour The Moderating Role of Cost of Debt in The Effect of CEO-Board Social Ties on the Capital Structure Reversibility: An Analysis of Agency Theory [Volume 14, Issue 4, 2023, Pages 109-136]
  • Ghaderi, Bagman Surveying the Effect of Corporate Governance in Reducing Agency Costs: A Structural Equation Modeling Approach [Volume 8, Issue 2, 2016, Pages 101-124]
  • Ghadimpoor, Javad Investigating the Effects of Litigation Risk Factors on Audit Fee [Volume 8, Issue 4, 2017, Pages 37-54]
  • Ghadirian Arani, Mohammad Hossein The Role of Managerial Ability in Financial Distress Prediction [Volume 9, Issue 4, 2018, Pages 83-102]
  • Ghadirian Arani, Zohreh Financial Information Reliability and Agency Costs: Evidence from Tehran Stock Exchange [Volume 10, Issue 3, 2019, Pages 103-118]
  • Ghadiryian Arani, Mohammad Hossein Investigating of the Impact of Board Characteristics on Financial Restatement in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 55-70]
  • Ghaemi, M. H Earnings Quarterly Announcement and Stock Liquidity [Volume 2, Issue 4, 2011, Pages 145-158]
  • Ghaemi, M. H Measuring Abnormal Return in Trading Halt Condition [Volume 3, Issue 3, 2011, Pages 113-126]
  • Ghaemi, Mohammad Hosein Provide models for quantitication of information content using information theory [Volume 11, Issue 3, 2019, Pages 1-18]
  • Ghaemi, Mohammad Hosein Analyzing the users` expectations gap of financial reporting information [Volume 14, Issue 4, 2023, Pages 29-58]
  • Ghaffari, M. J Investigating the Relationship between Changes in Inventory, Profitability and Value of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 1-18]
  • Ghaffarloo, A Investigation of Relationship between Competitive Structures of Products and Conditional Accounting Conservatism [Volume 4, Issue 2, 2012, Pages 41-62]
  • Ghahraie, Ehsan The Relationship between Earnings Management Patterns with Investors’ Sentiment [Volume 12, Issue 3, 2020, Pages 45-62]
  • Ghalibaf, H Analysis of Herd Behavior of Investors in Tehran Stock Exchange Using With State Space Model [Volume 2, Issue 2, 2010, Pages 49-60]
  • Ghanimati, Hassan Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach [Volume 14, Issue 3, 2023, Pages 119-148]
  • Ghannad, Mostafa The relationship between business strategy and tax avoidance: The modifying role of financial experts on the audit committee [Volume 11, Issue 4, 2019, Pages 67-86]
  • Gharekhani, Bita The evaluation accuracy of BBO and ICDE as Linear- evolutionary Algorithms and SVR and CART as Non-linear Algorithms to earnings management prediction [Volume 9, Issue 1, 2017, Pages 77-96]
  • Ghasemi, M Test of Return Model and Price Model in the Tehran Stock Exchange Using BalancedPanel [Volume 3, Issue 4, 2012, Pages 55-70]
  • Ghasemi, Mostafa Investigating the Effects of Entrepreneurial Orientation on Financial Performance Considering the Moderating Role of Accounting Information Quality [Volume 14, Issue 1, 2022, Pages 21-36]
  • Ghasemi, Mostafa Development of a Financial Reporting Readability Model based on the Disclosure of Social Responsibility, Professional Ethics, and Tone Management (Reporting Tone) [Volume 13, Issue 4, 2021, Pages 115-138]
  • Ghasemi, Mostafa Development of the auditor's risk tolerance model with the aim of improving the auditor's professional judgment (multifaceted foundation data approach) [Volume 15, Issue 2, 2023, Pages 141-157]
  • Ghasemzad, Payman The Effect of Financial Statements Comparability on Stock Price Synchronicity [Volume 8, Issue 1, 2016, Pages 39-54]
  • Ghasemzade, Mortaza Determinants of Capital Structure and Moderating Role of Financial Distress; Structural Equations Modeling (SEM) Approach [Volume 10, Issue 2, 2018, Pages 23-44]
  • Ghayour, Farzad Investigating the Relationship between the Default Risk and Earnings Response Coefficient, with an Emphasis on the Corporate Governance Characteristics in Tehran Stock Exchange listed Companies [Volume 8, Issue 4, 2017, Pages 93-114]
  • Ghayour, Farzad The effect of management behavioral strains on financial distress [Volume 11, Issue 3, 2019, Pages 117-134]
  • Ghayour, Farzad 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, 2024, Pages 27-50]
  • Ghayouri moghaddam, A Investigation of the Intellectual Capital Effects on Efficiency as a Measure of Business Performance [Volume 4, Issue 3, 2012, Pages 87-104]
  • Ghayouri Moghaddam, A. Determining the Optimum Capital Structure at Industrial Level by Using Data Envelopment Analysis (DEA)Case Study: Listed Companies in Tehran Stock Exchange (TSE) [Volume 1, Issue 1, 2010, Pages 33-52]
  • Gheitasi, R The Effect of Firm Life Cycle on the Discretionary Accruals [Volume 4, Issue 1, 2012, Pages 89-104]
  • Ghojavand, Z The Effect of Market Competitive Spectrum on the Relationship between Information Asymmetry and Cost of Capital Stock [Volume 4, Issue 4, 2013, Pages 67-88]
  • Ghojavand, Zeba Determination of Replacement or Supplemental Relationship to Explain Accruals Anomalies and Disclosure Quality in Tehran Stock Exchange [Volume 8, Issue 3, 2017, Pages 43-58]
  • Gholamrezapoor, Mohammad 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, 2021, Pages 45-66]
  • Gholizadeh, Mohammad Hassan The Impact of Online Stock Trading on the Information Asymmetry (Evidence of Tehran Stock Exchange) [Volume 8, Issue 1, 2016, Pages 93-112]
  • GHoochifard, h The Study of Relationship between Cash Flows from Operations, Net Income and Component of Accruals with Future Free Cash Flows of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 4, 2013, Pages 19-36]
  • Ghorbani, A A Comparative Study of the Role of Modern and Traditional Liquidity Indexes in Apprising Financial Performance of the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 67-88]
  • Ghovatmand Jazi, Abdolmajid The Effect of Tax Planning Strategies Diversification on Explaining the Relationship between Tax Avoidance and Tax Risk [Volume 13, Issue 4, 2021, Pages 41-66]
  • Ghozat, Hossein Investigation of the Role of Competitors’ Performance in Earning Management [Volume 12, Issue 4, 2021, Pages 1-18]
  • Givaki, Ebrahim An Investigation on the Impacts of Corporate Governance Mechanisms and Corporate Social Responsibility on CEO Behavioral Disorders [Volume 13, Issue 3, 2021, Pages 35-64]
  • Golarzi, GH Intentional or Unintentional Testing of Market Factor Beta Herding in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 87-96]
  • Gol arzi, Gh Analysis of Herd Behavior of Investors in Tehran Stock Exchange Using With State Space Model [Volume 2, Issue 2, 2010, Pages 49-60]
  • Golchoubi, Mohammad The Effect of Family Ownership on Speed of Adjustment of Cash Holding: Evidence from Tehran Stock Exchange [Volume 9, Issue 4, 2018, Pages 61-82]
  • Googerdchian, A The Impact of Managerial Ability on Earnings Quality of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 21-36]
  • Gorjian Mehlabani, Reza The Effect of Monetary Policy on the Relationship between Accounting Conservatism and Trade Credit in Listed Companies of Tehran Stock Exchange [Volume 8, Issue 3, 2017, Pages 1-18]
  • Goudarzi, A Assessment of the Influence of Critical Accounting Disclosure Policy on the Criteria of Evaluation of the Performance and Quality of Financial Reporting [Volume 5, Issue 2, 2013, Pages 73-92]

H

  • Hadavi, Ali 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, 2024, Pages 131-154]
  • Hadinezhad, M The Study of Investors Overreaction Error Role in Occurrence of Value Premium in Iran Capital Market [Volume 5, Issue 4, 2014, Pages 13-34]
  • Hagheghat, Hamid The impact of diversion of auditors' attention and personal values on earnings management detection [Volume 13, Issue 1, 2021, Pages 25-44]
  • Haghighat, H. The Investigating Reaction of Investors to the Aspect Persistence of Accruals [Volume 2, Issue 3, 2010, Pages 31-48]
  • Haghighat, hamid Asymmetric Timeliness of Earnings: Conservatism or Sticky Costs? [Volume 7, Issue 4, 2016, Pages 73-86]
  • Haghighat, Hamid The Effect of Managerial Incentives and Earnings targets on Stickiness Cost [Volume 9, Issue 1, 2017, Pages 41-56]
  • Haidaryan, Naseh Assessing the Compatibility of the Content of the Theoretical Framework, Accounting Principles and Financial Reporting in Municipalities with Environmental Characteristics of Municipal Activities from the View of Financial Experts [Volume 7, Issue 2, 2015, Pages 72-53]
  • Hajannejad, Amin The Interactive Effect of Conditional Conservatism and Agency Costs on the Cash flow-Investment Sensitivity Considering Strength of Statistical Models [Volume 11, Issue 4, 2019, Pages 45-66]
  • Hajannejad, Amin Analyzing the Effects of Investors' Sentiments on the Reaction to the Profit News of Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 1, 2022, Pages 1-20]
  • Hajannejad, Amin The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism [Volume 15, Issue 1, 2023, Pages 1-20]
  • Hajian, Najmeh The Effect of Stocks' Asks and Bids on Earnings Management [Volume 5, Issue 1, 2013, Pages 97-118]
  • Hajian, Najmeh Investigating Effective Factors on Disclosure Scores of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 71-92]
  • Hajian Nejad, AMIN The Effect of Value of Financial Flexibility on the Dividend Policies in Listed Companies in Tehran Stock Exchange [Volume 12, Issue 4, 2021, Pages 101-112]
  • Hajiazimi, F The Impact of Conditional Conservatism on Reliability and Timeliness of Disclosure [Volume 5, Issue 2, 2013, Pages 33-52]
  • Hajiha, Zohreh Financial Statements Comparability and Real Earnings Management [Volume 9, Issue 3, 2017, Pages 33-48]
  • Hajiha, Zohreh The Effect of Business Strategy and Overvalued Equities on Stock ‎Price Crash Risk [Volume 10, Issue 2, 2018, Pages 45-64]
  • Hallaj, Mohamad Direct and Mediated Associations among Earnings Quality, Information Asymmetry and the Cost of Common Equity of companies in Tehran Stock Exchange [Volume 7, Issue 4, 2016, Pages 57-72]
  • Hallaj, Mohammad The Usefulness of Random Forest Classifier and Relief Features Selection in Financial Distress Prediction: Empirical Evidence of Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 1-24]
  • Hamidian, Narges The Effect of Real Earning Management on Going-the Concern Audit Opinions in Financially Distressed Firms [Volume 14, Issue 1, 2022, Pages 37-60]
  • Hamidizadeh, Ali A framework for Corporate Social Responsibility Disclosure Rating [Volume 12, Issue 1, 2020, Pages 103-124]
  • Hamze, Ehsan Auditing in the Digital Era: Fuzzy Delphi and Mabak Methods in Iran [Volume 15, Issue 3, 2023, Pages 75-102]
  • Hanjari, S The Effect of Internal Mechanisms of Corporate Governance on the Level of Cash holdings in Tehran Stock Exchange [Volume 2, Issue 4, 2011, Pages 125-144]
  • Hasanbeigy, Vahid The Effect of Charismatic Client Management and Auditor's Rank on Auditor Judgment and Decision-Making Process [Volume 14, Issue 2, 2023, Pages 1-26]
  • Hasanbeigy, Vahid Evaluating weaknesses and approaches to improve budgeting in companies: A systematic literature review [Volume 15, Issue 2, 2023, Pages 89-112]
  • Hasan Nataj kordi, Mohsen Studying the Mediating Effect of Earning Predictability on the Relationship Between Product Market Competition and Stock Returns [Volume 9, Issue 4, 2018, Pages 103-121]
  • Hasasyeganeh, Yahya The impaThe Impact of Corporate Governance Mechanisms on the Debt Absorption Magnitude of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 3, 2015, Pages 16-1]
  • Hasas Yeganeh, Yahya A Model for Impact of the Selected Dimensions of Corporate Social Responsibility on Avoidance and Tax Evasion [Volume 11, Issue 4, 2019, Pages 111-130]
  • Hashemi, A The Effect of Accruals on the Relationship of External Financing and Future Stock Returns [Volume 5, Issue 2, 2013, Pages 53-72]
  • Hashemi, S.A The Evaluation of the Relationship Between the Informational Content of Accruals and Selected Financial Ratios with Stock Price of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 55-76]
  • Hashemi, S.A The Comparison of Incremental Information Content of Cash and Accrual Ratios for Financial performance Evaluation of Companies Using Data mining [Volume 4, Issue 2, 2012, Pages 63-82]
  • Hashemi, S. A The Assessment of Cash Flow and Accrual Components Ability in Forecasting Abnormal Earnings and Explaining Value of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 93-112]
  • Hashemi, Seyedabbas Sensitivity of Accruals and its Components to the Operating Asymmetry caused by Sales Changes [Volume 12, Issue 3, 2020, Pages 63-82]
  • Hashemi, Seyed Abbas Investigating Behavioral and Rational Expectations Views in Describing the Accruals Anomaly [Volume 6, Issue 4, 2015, Pages 37-54]
  • Hashemi, Seyed Abbas The Effect of Conditional Accounting Conservatism on the Debt Maturity and Growth through External Financing Considering Corporate Governance Mechanisms [Volume 9, Issue 4, 2018, Pages 39-60]
  • Hashemi, Seyed Abbas The Effect of Profitability Skewness on Stock Return Prediction-Study Case: The Tehran Stock Exchange Listed Companies. [Volume 10, Issue 3, 2019, Pages 69-86]
  • Hashemian, Seyyede Masoomeh Unintended Effects of Iran Accounting Standards Revision (in line with Standards Objectives) [Volume 13, Issue 1, 2021, Pages 1-24]
  • Hassani, Hassan The importance of the internal information environment for tax avoidance in the companies listed in Tehran Stock Exchange [Volume 8, Issue 4, 2017, Pages 17-36]
  • Hassani, Hassan Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods [Volume 16, Issue 2, 2024, Pages 53-88]
  • Hassani, M Investigating the Behavioral Impact of Intellectual Capital on Financial Flexibility [Volume 6, Issue 3, 2014, Pages 67-84]
  • Hassani, Mohammad 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, 2020, Pages 1-22]
  • Hassani, Mohammad The Impact of Takeover Strategy on the Distortion of Reported Earnings in Target Firms [Volume 13, Issue 4, 2021, Pages 1-22]
  • Hassani, Mohammad Shareholders’ Reaction to Information Content Disclosure of the Integrated Reporting Framework under Interest Conflicts [Volume 15, Issue 4, 2024, Pages 59-84]
  • Hassanzadeh, Ali The Effect of Conditional Accounting Conservatism on the Debt Maturity and Growth through External Financing Considering Corporate Governance Mechanisms [Volume 9, Issue 4, 2018, Pages 39-60]
  • Hassass Yeganeh, Yahya 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, 2020, Pages 57-82]
  • Hassas yeganeh, Y The Survey of Relationship between Corporate Governance and Innate and Discretionary Accruals Quality of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 1, 2014, Pages 1-14]
  • Heidari, Hamidreza Evaluating the Herding Effect on Idiosyncratic Volatility in the Industries of the Tehran Stock Exchange [Volume 13, Issue 2, 2021, Pages 57-77]
  • Heidari, Mehdi Surveying the Effect of Corporate Governance in Reducing Agency Costs: A Structural Equation Modeling Approach [Volume 8, Issue 2, 2016, Pages 101-124]
  • Heidari, Mehdi Determinants of Capital Structure and Moderating Role of Financial Distress; Structural Equations Modeling (SEM) Approach [Volume 10, Issue 2, 2018, Pages 23-44]
  • Heidary Sureshjani, Zahra Highly-Valued Firms and Abnormal Earning items with emphasis on State Ownership [Volume 14, Issue 3, 2023, Pages 1-26]
  • Hejazi, R Study of the Effects of Liquidity Risk and other Effective Factors on Cross-Sectional Returns in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 113-124]
  • Hejazi, R The Effect of Economic Factors and Firm Characteristics on the Capital Structure of Listed Companies in Tehran Stock Exchange (TSE) [Volume 5, Issue 2, 2013, Pages 1-16]
  • Hejazi, R. Effects of Macroeconomics Variables on Earnings Opacity [Volume 2, Issue 3, 2010, Pages 1-16]
  • Hejazi, Rezvan Designing a Model for Measuring Accounting Information Quality [Volume 6, Issue 2, 2014, Pages 75-94]
  • Hejazi, Rezvan The Effect of Institutional Shareholders on the Relationship between Accounting Conservatism and the Value of Cash Holding [Volume 11, Issue 1, 2019, Pages 81-100]
  • Hejazi, Rezvan Presenting the utility of consolidated financial reporting using structural equations [Volume 14, Issue 3, 2023, Pages 59-84]
  • Hekmat, mMaryam Business Cycles Effect on Relationship between Financial Leverage and Profitability [Volume 9, Issue 3, 2017, Pages 49-66]
  • Hemmati, Hasan The Effect of Disclosure Quality in Terms of Reliability and Timeliness on the Stock Trading Cost [Volume 10, Issue 2, 2018, Pages 107-134]
  • Hesarzadeh, Reza The mechanism of how social responsibility, risk and corporate governance affect cash holdings [Volume 10, Issue 4, 2019, Pages 59-78]
  • Heydari Kamalabadi, Samaneh Analyzing Persistence of the Cash Component Compare to Accrual Component of Earnings and the Role of Firm Characteristics on Accrual Anomaly in Metal Industries [Volume 6, Issue 4, 2015, Pages 1-22]
  • Heydary Farahany, Mahdiye The effect of management behavioral strains on financial distress [Volume 11, Issue 3, 2019, Pages 117-134]
  • Hhasas Yeganeh, Y Concentrated Ownership and Conservatism Evidence from Tehran Stock Exchange [Volume 2, Issue 2, 2010, Pages 77-94]
  • Hhasas Yeganeh, Y Concentrated Ownership and Conservatism Evidence from Tehran Stock Exchange [Volume 2, Issue 2, 2010, Pages 77-94]
  • Hhasas Yeganeh, Y Concentrated Ownership and Conservatism Evidence from Tehran Stock Exchange [Volume 2, Issue 2, 2010, Pages 77-94]
  • Hhedayat Mazhari, Roozbeh Assessing Efficiency Using Data Envelopment Analysis Method and its Relation to Financial Ratios [Volume 13, Issue 3, 2021, Pages 89-110]
  • Homayoun, saeed A Framework for Identifying Material sustainability Criteria in the Exchange Industry Using Fuzzy AHP Method [Volume 14, Issue 2, 2023, Pages 27-62]
  • Hosaini, Seyed Rasoul The Interactive Effect of Conditional Conservatism and Agency Costs on the Cash flow-Investment Sensitivity Considering Strength of Statistical Models [Volume 11, Issue 4, 2019, Pages 45-66]
  • Hoseininasab, Hojat The Effect of Stock Liquidity on Stock Price Informativeness and Accruals-Based Earnings Management in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 4, 2016, Pages 39-56]
  • Hoseinirad, Sayed Davoud Investigating the Effects of Entrepreneurial Orientation on Financial Performance Considering the Moderating Role of Accounting Information Quality [Volume 14, Issue 1, 2022, Pages 21-36]
  • Hosseini, Seyed Ali A Framework for Identifying Material sustainability Criteria in the Exchange Industry Using Fuzzy AHP Method [Volume 14, Issue 2, 2023, Pages 27-62]
  • Hosseini, Seyed Ehsan The effect of management ability on the increase of investment in intellectual capital in companies listed on the Tehran Stock Exchange, emphasizing the role of the CEO's job concern [Volume 15, Issue 2, 2023, Pages 113-140]
  • Hosseini, S.M The Comparison of Incremental Information Content of Cash and Accrual Ratios for Financial performance Evaluation of Companies Using Data mining [Volume 4, Issue 2, 2012, Pages 63-82]
  • Hosseini, S.M Bankruptcy Prediction of Companies listed Corporations in Tehran Stock Exchange by Using Decision Tree and Logistic Regression [Volume 5, Issue 3, 2013, Pages 105-128]
  • Hosseinpour, Vahid The Effect of Managerial Ability on Earning Quality of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 37-54]
  • Hosseinzadeh, Sohrab The Role of Corporate Governance in Firm`s Financial Distress: Pre- and Post-Internal Controls Instruction [Volume 9, Issue 3, 2017, Pages 67-90]
  • Hosseinzadeh, Sohrab Investigation of the Role of Competitors’ Performance in Earning Management [Volume 12, Issue 4, 2021, Pages 1-18]
  • Hossein Zadeh, A Earning quality in Failed Firms [Volume 4, Issue 1, 2012, Pages 1-16]
  • Houshmand Zaferanie, R The Effect of Periodic Accounting Adjustment on Equity Cost of Capital (expected return rate of investors) [Volume 5, Issue 3, 2013, Pages 1-18]

I

  • Iranpour, Reyhaneh Corporate Governance Code and Earnings Management [Volume 16, Issue 1, 2024, Pages 1-26]
  • Iranshahi, A. A. The Investigating Reaction of Investors to the Aspect Persistence of Accruals [Volume 2, Issue 3, 2010, Pages 31-48]
  • Izadinia, N Identification Effective Factors on Dividend by Logit Model [Volume 3, Issue 1, 2011, Pages 21-38]
  • Izadinia, N Identifying the Effect of Selected Financial Variables on Stock Return in [Volume 4, Issue 1, 2012, Pages 17-30]
  • Izadinia, N The Study of Investors Overreaction Error Role in Occurrence of Value Premium in Iran Capital Market [Volume 5, Issue 4, 2014, Pages 13-34]
  • Izadinia, N The Impact of Managerial Ability on Earnings Quality of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 21-36]
  • Izadinia, N. Investment strategy based on value-growth migration [Volume 2, Issue 1, 2010, Pages 17-32]
  • Izadinia, Naser The Effect of Value of Financial Flexibility on the Dividend Policies in Listed Companies in Tehran Stock Exchange [Volume 12, Issue 4, 2021, Pages 101-112]
  • Izadinia, Naser The Effect of Economic Uncertainty and Investment Increase on the Financial Leverage Adjustment Speed [Volume 15, Issue 3, 2023, Pages 129-156]
  • Izadinia, Naser The Impact of Retail Investors' Attention on the Stock Liquidity over Different Time Horizons [(Articles in Press)]
  • Izadiniya, Naser The Effect of Coiffing Standards and Accounting Regulation on Bilateral Relationship between Level of Disclosure، Operational Performance and Market Valuation in the Firms Listed in Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 65-84]

J

  • Jabbarzadeh Kangarlouei, Saeid Impact of Earnings Management on Tone of Financial Reporting in Iranian Accounting System [Volume 10, Issue 3, 2019, Pages 21-44]
  • Jabbarzadeh Kangarluie, Saeid 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, 2019, Pages 55-80]
  • Jafari Taraji, Ghassm The Function of Company Characteristics and Corporate Governance on Organization's Legitimacy [Volume 8, Issue 3, 2017, Pages 101-120]
  • Jahandoust Marghoub, Mehran Investigating the effect of company complexity on the relationship between managementability and lack of transparency of information [Volume 12, Issue 3, 2020, Pages 83-104]
  • Jahangiri Livari, Behnam The Impact of Tax Avoidance on the Relationship between Product Market Power with Returns and Stock Price Informative [Volume 8, Issue 1, 2016, Pages 19-38]
  • Jalali Moghadam, H The Effect of Accruals on the Relationship of External Financing and Future Stock Returns [Volume 5, Issue 2, 2013, Pages 53-72]
  • Jamalianpour, M Effects of Weather and Seasonal Variables on the Tehran Stock Market Liquidity [Volume 5, Issue 3, 2013, Pages 73-88]
  • Jamalian Pour, M Compared information content and usefulness of interim income statements in periods of 3, 6 and 9 months [Volume 2, Issue 4, 2011, Pages 45-66]
  • Jamalian Pour, M Effective Factors on Speed of Financial Reporting in Tehran Stock Exchange [Volume 2, Issue 4, 2011, Pages 89-108]
  • Jamalian Pour, Mozafr Approach for using Accounting Standards [Volume 8, Issue 1, 2016, Pages 1-18]
  • Jamei, R The Effect of Human Resource Accounting (Costing) Information on Construct of the Balanced Scorecard System of Listed Companies in the Tehran Stock Exchange (TSE) Market [Volume 2, Issue 4, 2011, Pages 21-44]
  • Jamei, Reza 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, 2020, Pages 99-114]
  • Jamshidi, Hamid Presenting a Prediction Model for Stock Targeting Through Block Trades [Volume 10, Issue 3, 2019, Pages 87-102]
  • Janjani, R The Relationship between Earning Management and Company Profitability in Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2011, Pages 77-96]
  • Javan, A.A Trade-off between Real Earnings Manipulation and Discretionary Accruals Manipulation [Volume 4, Issue 2, 2012, Pages 19-40]
  • Javan, A. A. The Effective Factors in Cash Holdings Corporations in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 53-70]
  • Javan, Saeed Investigation on the Ownership Structure and Relationship between Board of Directors’ Compensation and Firms Performance Listed in Tehran Stock Exchange [Volume 7, Issue 2, 2015, Pages 32-17]
  • Javanmard, Marzieh Impace of Corporate Social Responsibility to Cash Holdings Through Synchronous Effect of Chosen Variables [Volume 10, Issue 1, 2018, Pages 19-36]
  • Jokar, Hossein Investigating the certain point of inflation and optimal level of working capital management and its impact on the financial performance of the companies [Volume 11, Issue 3, 2019, Pages 19-50]
  • Jokar, Hossein Presenting an Integrated Model of Demetel Method and Fuzzy Hierarchical Analysis Process to Identify and Prioritize the Factors Affecting the Quality of Financial information in the Public Sector Based on the Grounded Theory Approach [Volume 14, Issue 3, 2023, Pages 27-58]
  • Joudi, Samira The role of audit quality on the relationship between information asymmetry and both informative and deceptive dimensions of income smoothing [Volume 12, Issue 1, 2020, Pages 19-38]

K

  • Kaab Omeir, Ahmad Investigating the Effect of the Quality of Business Nature Disclosure and Financial Performance on the Professional Investors’ Judgments [Volume 11, Issue 3, 2019, Pages 51-70]
  • Kafami, Mehdi Surveying the Effect of Corporate Governance in Reducing Agency Costs: A Structural Equation Modeling Approach [Volume 8, Issue 2, 2016, Pages 101-124]
  • Kakaee Sabze khani, Mahtab Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach [Volume 14, Issue 3, 2023, Pages 149-182]
  • Kalate Rahmani, R Capital Investments, Accruals, and Stock Returns [Volume 2, Issue 1, 2010, Pages 77-92]
  • Kamali, Ehsan Investigating the Gross Domestic Product Forecast Accuracy Test, Based on Comparative Information of Inflated and Non-Inflated Accounting Erning Aggregate [Volume 13, Issue 3, 2021, Pages 1-34]
  • Kamyabi, Yahya The Impact of Mental Accounting on the Investor’s Behavior: Financial Reporting Perspective [Volume 9, Issue 2, 2017, Pages 1-22]
  • Kamyabi, Yahya Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods [Volume 16, Issue 2, 2024, Pages 53-88]
  • Karami, Gholamreza Financial Reporting Quality, Debt Maturity and Investment Efficiency: Evidence from Listed Firms in the Tehran’s Stock Exchange [Volume 7, Issue 1, 2015, Pages 93-110]
  • Karami, Gholamreza Expertise of the Audit Committee and Expectations Management [Volume 10, Issue 1, 2018, Pages 37-54]
  • Karamshahi, B The Investigation of the Relationship between Conservatism and Value Relevance of Earnings with Business Cycle [Volume 4, Issue 3, 2012, Pages 71-86]
  • Karbalaee, A Identifying the Effect of Selected Financial Variables on Stock Return in [Volume 4, Issue 1, 2012, Pages 17-30]
  • Kardan, Behzad The evaluation accuracy of BBO and ICDE as Linear- evolutionary Algorithms and SVR and CART as Non-linear Algorithms to earnings management prediction [Volume 9, Issue 1, 2017, Pages 77-96]
  • Karimi, F Earning Quality Based on Corporate Investment Decisions within the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 113-124]
  • Karimi, F Investigate Relationship between Corporate Governance Mechanisms and Capital Structure in Tehran Stock Exchange [Volume 3, Issue 2, 2011, Pages 79-92]
  • Karimi Arghini, Ramin High Valuation, Discretionary Accruals, Governmental Ownership, Listed Companies [Volume 14, Issue 2, 2023, Pages 117-152]
  • Kashanipoor, M A Review of Relation Between Corporate Governance and Market Liquidity [Volume 2, Issue 2, 2010, Pages 61-76]
  • Kashanipoor, M The Investigation of Free Float Change Effects on Stock Return in Tehran Stock Exchange (TSE) [Volume 3, Issue 3, 2011, Pages 95-112]
  • Kashanipour, Mohammad Investigating the relationship between Managerial Overconfidence with Cash Holding and Cash-Flow Sensitivity of Cash [Volume 9, Issue 3, 2017, Pages 17-32]
  • Kashanipour, Mohammad A framework for Corporate Social Responsibility Disclosure Rating [Volume 12, Issue 1, 2020, Pages 103-124]
  • Kashanipour, Mohammad Meta-analysis of Company Characteristics and Information Content of Annual and Interim Earnings [Volume 14, Issue 1, 2022, Pages 117-138]
  • Kavianifard, Hashem The Effect of CEO Power Measures on Tax Reduction Policies [Volume 12, Issue 2, 2020, Pages 47-70]
  • Kazazi, Mohammad Audit Committee Characteristics, Cost of Debt and Investment Efficiency [Volume 11, Issue 1, 2019, Pages 101-116]
  • Kazemi, Iraj The examination of accounting anomalies of Fama & French three factor model at the firm level by hierarchical Bayesian and standard Markov chain Monte Carlo simulation [Volume 11, Issue 3, 2019, Pages 97-116]
  • Kazemi, L The Effect of Iranian Accounting Standard on Conservatism of Accounting Information [Volume 6, Issue 3, 2014, Pages 37-50]
  • Kazemi, Seyed Pouria 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, 2021, Pages 45-66]
  • Kazemi, Tohid Legal Analysis of Earnings Management in Tehran Stock Exchange Listed Companies Using GMM Method [Volume 12, Issue 1, 2020, Pages 83-102]
  • Kazemi Hafdani, Bashir 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, 2024, Pages 85-108]
  • Kazemi Olum, Mahdi Audit Committee Characteristics and Financial Restatements [Volume 9, Issue 3, 2017, Pages 1-16]
  • Kazemi Olum, Mahdi The Investigation of Audit Market Concentration Impact on Audit Fees and Audit Quality [Volume 10, Issue 2, 2018, Pages 65-84]
  • Kazemnejad, M Investigating the Effects of Disclosure Quality on Stock Liquidity and Cost of Capital of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 3, 2011, Pages 55-74]
  • Kazemnezhad, Mostafa The Usefulness of Random Forest Classifier and Relief Features Selection in Financial Distress Prediction: Empirical Evidence of Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 1-24]
  • Kazempour, Morteza A framework for Corporate Social Responsibility Disclosure Rating [Volume 12, Issue 1, 2020, Pages 103-124]
  • Keshavarz, M Study of the Effects of Liquidity Risk and other Effective Factors on Cross-Sectional Returns in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 113-124]
  • Khademi, S The Effect of Economic Factors and Firm Characteristics on the Capital Structure of Listed Companies in Tehran Stock Exchange (TSE) [Volume 5, Issue 2, 2013, Pages 1-16]
  • Kh. Ahmadi, F Investment strategy based on value-growth migration In Tehran Stock Exchange (1377-1386) [Volume 2, Issue 1, 2010, Pages 1-16]
  • Khajavi, H Survey of Relationship between Income Smoothing and Stock Price and Financial Ratios [Volume 3, Issue 2, 2011, Pages 33-50]
  • Khajavi, Sh Study Of Influencing Factors in Successful Implementation of Accounting Information System (AIS) on Listed Companies of Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 1-22]
  • Khajavi, Sh Test of Return Model and Price Model in the Tehran Stock Exchange Using BalancedPanel [Volume 3, Issue 4, 2012, Pages 55-70]
  • Khajavi, Shokrolah The Effect of CEO Power Measures on Tax Reduction Policies [Volume 12, Issue 2, 2020, Pages 47-70]
  • Khajavi, Shokrolah Effect of Shareholders’ Structure on Stock Liquidity with an Emphasis on the Role of Financial Constraints [Volume 13, Issue 4, 2021, Pages 67-92]
  • Khajavi, Shokrollah Investigating the Relationship between Restatement Financial Statements and Growth of Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 1-20]
  • Khajavi, Shokrollah The Role of Managerial Ability in Financial Distress Prediction [Volume 9, Issue 4, 2018, Pages 83-102]
  • Khajavi, Shokrollah Competition in the product market, CEO's power, and readability of financial reports [Volume 16, Issue 2, 2024, Pages 25-52]
  • Khalifeh Soltani, S.A Effects of Macroeconomics Variables on Earnings Opacity [Volume 2, Issue 3, 2010, Pages 1-16]
  • Khalili, Mehdi Provide models for quantitication of information content using information theory [Volume 11, Issue 3, 2019, Pages 1-18]
  • Khani, A The Effect of Market Competitive Spectrum on the Relationship between Information Asymmetry and Cost of Capital Stock [Volume 4, Issue 4, 2013, Pages 67-88]
  • Khani, A The Effect of Personal Incentives Managers on Costs Asymmetric in Tehran Stock Exchange [Volume 6, Issue 1, 2014, Pages 57-74]
  • Khani masoum abadi, Zabihallah The Relationship between the Unreadability of Financial Reports and Tax Aggressiveness via Simultaneous Equation System [Volume 11, Issue 1, 2019, Pages 41-54]
  • Khani Zalan, AmirReza Presenting the utility of consolidated financial reporting using structural equations [Volume 14, Issue 3, 2023, Pages 59-84]
  • Khanlari, M Investigation Information Content of Conservative and Non-Conservative Accounting Earnings [Volume 3, Issue 4, 2012, Pages 103-114]
  • Khazaei, Mahdi Operational Risk, Market Power, and Speed of Achieving Optimal Tread Credit [Volume 13, Issue 4, 2021, Pages 23-40]
  • Khodadadeh Shamloo, Naser The Effect of Auditor Industry Specialization and Auditor Tenure on Comparability of Financial Statements by Emphasis on Firm’s Life-Cycle [Volume 9, Issue 2, 2017, Pages 105-127]
  • Khodadadi, V The Relationship between Earning Management and Company Profitability in Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2011, Pages 77-96]
  • Khodadadi, V Assessing the Valuation Model Based on Abnormal Earnings (Ohlson) by Notice to the Macroeconomic Variables [Volume 5, Issue 3, 2013, Pages 41-58]
  • Khodadadi, Vali Agency Costs of Free Cash flow and Stock Mispricing in Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 85-100]
  • Khodadadi, Vali Adjustment of conditional conservatism model with respect to the effects of Theory Cost Stickiness [Volume 9, Issue 2, 2017, Pages 45-70]
  • Khodadadi, Vali Assessing the risk of falling stock prices and its alignment with price bubbles based on the rational stock pricing structure [Volume 15, Issue 3, 2023, Pages 1-28]
  • Khodamipour, A Tax and Conservatism in Financial Reporting, and the Value Relevance of Accounting Data [Volume 3, Issue 3, 2011, Pages 127-145]
  • Khodamipour, A The Investigation of the Relationship between Conservatism and Value Relevance of Earnings with Business Cycle [Volume 4, Issue 3, 2012, Pages 71-86]
  • Khodamipour, A The Value Relevance of Consolidated Financial Statements Information as Compared With the Separate Financial Statements of the Parent Company [Volume 6, Issue 3, 2014, Pages 51-66]
  • Khodami Pour, A. The Investigating of Financial Variables in Predicting of Operating Cash Flows With Respect to Special Time Lags [Volume 2, Issue 3, 2010, Pages 87-100]
  • Khodami Pour, Ahmad The Impact of Accounting Conservatism on the Investment Efficiency Considering Information Asymmerty [Volume 9, Issue 3, 2017, Pages 91-110]
  • KHodayar Yeganeh, S Investigating the Effect of Management Ability on the Financial Reporting Quality during Life Cycle, of the Companies Listed Companies in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 99-118]
  • Khoramabadi, Mehdi Assessing Efficiency Using Data Envelopment Analysis Method and its Relation to Financial Ratios [Volume 13, Issue 3, 2021, Pages 89-110]
  • Khoramkohi, Ali Analyzing the Effects of Investors' Sentiments on the Reaction to the Profit News of Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 1, 2022, Pages 1-20]
  • Khorramabadi, Mehdi 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, 2020, Pages 57-82]
  • Khozein, Ali The Moderating Role of Cost of Debt in The Effect of CEO-Board Social Ties on the Capital Structure Reversibility: An Analysis of Agency Theory [Volume 14, Issue 4, 2023, Pages 109-136]
  • Kian, Alireza The Impact of Mental Accounting on the Investor’s Behavior: Financial Reporting Perspective [Volume 9, Issue 2, 2017, Pages 1-22]
  • Kiani, Gholam Hosein Investigating Behavioral and Rational Expectations Views in Describing the Accruals Anomaly [Volume 6, Issue 4, 2015, Pages 37-54]
  • Kiani, Gholam Hosein 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, 2020, Pages 1-22]
  • Kiani Chandeh, Ali Investigating the Impact of Corporate Governance Mechanisms on the Relationship between Research and Development Expenditurs and Firm Growth [Volume 12, Issue 2, 2020, Pages 115-130]
  • Koolivand, zohreh 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, 2020, Pages 99-114]
  • Korani, Fatemeh Investigating the effects of market frictions on financial constraint with emphasis on political connection [Volume 11, Issue 2, 2019, Pages 17-38]
  • Kordestani, G The Identification of Determinant Factors On firms’ Costs’ Stickiness [Volume 4, Issue 3, 2012, Pages 13-32]
  • Kordestani, G. Dividend Theory, Signaling and Corporate Performance after the Dividend Changes [Volume 2, Issue 1, 2010, Pages 63-76]
  • Kordestani, gholamreza The Ability of Traditional and Relative (Percent) Accruals to Identify Undervalued Stocks [Volume 7, Issue 1, 2015, Pages 1-16]
  • Kordestani, Gholamreza The Impact of Tax Avoidance on the Relationship between Product Market Power with Returns and Stock Price Informative [Volume 8, Issue 1, 2016, Pages 19-38]
  • Kordestani, Gholamreza The Investigation of Audit Market Concentration Impact on Audit Fees and Audit Quality [Volume 10, Issue 2, 2018, Pages 65-84]
  • Kordestani, Gholamreza Designing of Corporates’ Coherent Sustainability Reporting Model [Volume 11, Issue 4, 2019, Pages 23-44]
  • Kordestani, Gholamreza The impact of diversion of auditors' attention and personal values on earnings management detection [Volume 13, Issue 1, 2021, Pages 25-44]
  • Kordestani, Gholamreza Analyzing the users` expectations gap of financial reporting information [Volume 14, Issue 4, 2023, Pages 29-58]
  • Kordestani., GH The Association between Management Earnings Forecast Errors and Accruals [Volume 3, Issue 2, 2011, Pages 63-78]

L

  • Lashgarara, Soheila Assessing the risk of falling stock prices and its alignment with price bubbles based on the rational stock pricing structure [Volume 15, Issue 3, 2023, Pages 1-28]
  • Lashgar Ara, Soheila Assessing Efficiency Using Data Envelopment Analysis Method and its Relation to Financial Ratios [Volume 13, Issue 3, 2021, Pages 89-110]
  • Lotfi, A The Association between Management Earnings Forecast Errors and Accruals [Volume 3, Issue 2, 2011, Pages 63-78]

M

  • Maetoofi, Alireza The Effect of Family Ownership on Speed of Adjustment of Cash Holding: Evidence from Tehran Stock Exchange [Volume 9, Issue 4, 2018, Pages 61-82]
  • Mahannejad, Mahdi The relationship between business strategy and tax avoidance: The modifying role of financial experts on the audit committee [Volume 11, Issue 4, 2019, Pages 67-86]
  • Mahdavi, Gh A Comparative Study of the Role of Modern and Traditional Liquidity Indexes in Apprising Financial Performance of the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 67-88]
  • Mahdavi, Gh. H Effective Factors on Speed of Financial Reporting in Tehran Stock Exchange [Volume 2, Issue 4, 2011, Pages 89-108]
  • Mahmodi, Farshid Evaluating the Efficiency of Future Coin Contracts in Iran [Volume 13, Issue 3, 2021, Pages 65-88]
  • Mahmoodzadeh Baghbani, S. The Effect of Corporate Governance on Conservatism in Financial Reporting [Volume 4, Issue 4, 2013, Pages 103-122]
  • Malek Hosseini, Hamidreza The Effect of Organizational Culture on Financial Performance through Innovative Managerial Accounting Techniques at Listed Companies in Tehran Stock Exchange [Volume 13, Issue 2, 2021, Pages 79-100]
  • Malekian, E The Relationship between Some Corporate Governance, Audit Fees and Meter Ownership of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 4, 2013, Pages 37-50]
  • Malekian, Esfandiar The relationship between cash value and accounting conservatism: The role of modification controlling shareholders [Volume 11, Issue 2, 2019, Pages 1-16]
  • Malekian, Esfandiar 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, 2024, Pages 131-154]
  • Malekian Kallehbasti, Esfandiar Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods [Volume 16, Issue 2, 2024, Pages 53-88]
  • Malek Khodai, Elaheh Adjustment of conditional conservatism model with respect to the effects of Theory Cost Stickiness [Volume 9, Issue 2, 2017, Pages 45-70]
  • Mansourfar, Gh Real and Accounting Earnings Management and the Level of Conservatism in Successful and Unsuccessful Firms [Volume 5, Issue 3, 2013, Pages 19-40]
  • Mansourfar, Gholamreza The Effect of Managerial Ability on Earning Quality of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 37-54]
  • Mansourfar, Gholamreza The impact of corporate governance quality on disclosure quality with emphasis on moderating role of product market competition in firms listed on the Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 97-118]
  • Mansourfar, Gholamreza Determinants of Capital Structure and Moderating Role of Financial Distress; Structural Equations Modeling (SEM) Approach [Volume 10, Issue 2, 2018, Pages 23-44]
  • Mansourfar, Gholamreza The effect of management behavioral strains on financial distress [Volume 11, Issue 3, 2019, Pages 117-134]
  • Mansourfar, Gholamreza The role of audit quality on the relationship between information asymmetry and both informative and deceptive dimensions of income smoothing [Volume 12, Issue 1, 2020, Pages 19-38]
  • Mansourfar, Gholamreza Industry Competition and Corporate Social Responsibility Reporting [Volume 14, Issue 4, 2023, Pages 59-82]
  • Mansouri, Morteza The evaluation accuracy of BBO and ICDE as Linear- evolutionary Algorithms and SVR and CART as Non-linear Algorithms to earnings management prediction [Volume 9, Issue 1, 2017, Pages 77-96]
  • Mansouri sernjianeh, M Stock Market Reaction to Abnormal Audit Fees [Volume 5, Issue 4, 2014, Pages 105-120]
  • Marezloo, V Survey on the Influence of Free Float Stock on Liquidity Indices in Tehran Stock Exchange [Volume 3, Issue 3, 2011, Pages 147-161]
  • Marfou, Mohammad The relationship between business strategy and tax avoidance: The modifying role of financial experts on the audit committee [Volume 11, Issue 4, 2019, Pages 67-86]
  • Marzian, Hamed The Impact of Retail Investors' Attention on the Stock Liquidity over Different Time Horizons [(Articles in Press)]
  • Mashayekh, Sh Investigating the Relation Between Ownership Concentration, Firm Performance and Dividend Policy in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 4, 2012, Pages 71-86]
  • Mashayekh, SH The Effect of Iranian Accounting Standard on Conservatism of Accounting Information [Volume 6, Issue 3, 2014, Pages 37-50]
  • Mashayekh, Shahnaz Investigating the relationship between profit management and the composition of the board of directors with profit continuity in companies listed on the Tehran Stock Exchange [Volume 14, Issue 4, 2023, Pages 137-158]
  • Mashayekhi, B Capital Investments, Accruals, and Stock Returns [Volume 2, Issue 1, 2010, Pages 77-92]
  • Mashayekhi, B The Relation between Corporate Governance Mechanisms and Earnings Quality [Volume 3, Issue 2, 2011, Pages 17-32]
  • Mashayekhi, B Cultural Values and Corporate Governance [Volume 4, Issue 4, 2013, Pages 51-66]
  • Mashayekhi, Bita Presenting a Model for Measurement of Intangible Assets in Iran [Volume 10, Issue 3, 2019, Pages 45-68]
  • Mashayekhi, M Financial Facilities Capacity in Tehran Stock Exchange Listed Companies [Volume 4, Issue 1, 2012, Pages 31-46]
  • Masihabadi, Abolgasem The Impact of Board Independence on Net Profit and Operating Cash Flows: Combination of Economic and Psychological Perspectives [Volume 12, Issue 4, 2021, Pages 39-58]
  • Masomi, J Measuring Abnormal Return in Trading Halt Condition [Volume 3, Issue 3, 2011, Pages 113-126]
  • Matoufi, Alireza The Moderating Role of Cost of Debt in The Effect of CEO-Board Social Ties on the Capital Structure Reversibility: An Analysis of Agency Theory [Volume 14, Issue 4, 2023, Pages 109-136]
  • Mazaheri, E The Ability of Earnings and Operating Cash Flows in Explaining Ex-Post Intrinsic Value of Equity of Listed Companies in Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 1-16]
  • Mazaheri, Esmaeil Assessing the risk of falling stock prices and its alignment with price bubbles based on the rational stock pricing structure [Volume 15, Issue 3, 2023, Pages 1-28]
  • Mazaheri, Sedigheh A Comparative Study of the Combination of Dual Price and Fundamental Momentums in Companies with Different Fundamental Levels for the Strategy of Winners and Losers of the Capital Market [Volume 14, Issue 1, 2022, Pages 61-80]
  • Mehrabanpour, Mohammadreza Presenting a Prediction Model for Stock Targeting Through Block Trades [Volume 10, Issue 3, 2019, Pages 87-102]
  • Mehrabanpour, Mohammadreza The Role of Financial Inflexibility in Explaining Accrual Anomaly [Volume 12, Issue 2, 2020, Pages 23-46]
  • Mehradi, Ramin Impact of Conservatism in Risk Disclosure on the Information Content of Accounting Information and Stock Return Synchronicity [Volume 13, Issue 2, 2021, Pages 33-56]
  • Mehrani, S The Relationship between Type of Institutional Ownership and Conservative Accounting [Volume 2, Issue 1, 2010, Pages 47-62]
  • Mehrani, S A Review of Relation Between Corporate Governance and Market Liquidity [Volume 2, Issue 2, 2010, Pages 61-76]
  • Mehrani, S The Role of Auditor Characteristics in Earnings Quality [Volume 5, Issue 2, 2013, Pages 93-108]
  • Mehrani, Sasan The effect of cost behavior perception and professional experience on cost prediction: An Explanation of Brunswick`s lens model [Volume 9, Issue 4, 2018, Pages 1-16]
  • Mehrazeen, Alir Reza The Impact of Board Independence on Net Profit and Operating Cash Flows: Combination of Economic and Psychological Perspectives [Volume 12, Issue 4, 2021, Pages 39-58]
  • Mehtari, Zeynab Investigating Interactive Effect of Firm Size and Information Environment on Value Relevance of Net Income and Operating Cash Flow [Volume 7, Issue 3, 2015, Pages 60-37]
  • Mehtari, Zeynab A Framework for General Theoretical Foundations of Integrated Reporting in Iran [Volume 10, Issue 2, 2018, Pages 85-106]
  • Mennati, Vahid The Effect of Internal Audit Performance on Reducing Perceived Risk [Volume 14, Issue 4, 2023, Pages 1-28]
  • Meshki, M The Effect of Earnings Management on the Earnings Persistence of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 105-118]
  • Meshki Miavaghi, Mehdi Investigating the effect of conditional conservatism on earnings quality based on price value relevance and the earnings response coefficients [Volume 11, Issue 2, 2019, Pages 61-74]
  • Mirzae, M The Impact of Opacity in Financial Reporting on the Future Stock Price Crash Risk of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 4, 2012, Pages 15-40]
  • Mirzaei Beirami, Raheleh International Financial Reporting Standards (IFRS) and Quality of Financial Reporting [Volume 12, Issue 4, 2021, Pages 59-78]
  • Misaghi, M Investigating the Behavioral Impact of Intellectual Capital on Financial Flexibility [Volume 6, Issue 3, 2014, Pages 67-84]
  • Moahammadi Melgharani, Ata Allah 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, 2020, Pages 71-98]
  • Moayedfar, R. The Effect of Environment Risk,Corporate Strategy and Capital Structure on Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 3, 2012, Pages 47-70]
  • Moazeni, GH A comparison between the risk of growth and value stocks for the firms listed in the Tehran Stock Exchange [Volume 2, Issue 4, 2011, Pages 67-88]
  • Moghadam, Abdolkarim The Effect of CEO Power on Relationship between Management Transactions and Financial Reporting Quality [Volume 13, Issue 1, 2021, Pages 87-108]
  • Moghaddam, AbdolKarim Direct and Mediated Associations among Earnings Quality, Information Asymmetry and the Cost of Common Equity of companies in Tehran Stock Exchange [Volume 7, Issue 4, 2016, Pages 57-72]
  • Moghimi, Fateme Investigating the Effect of Innovation Growth Constructs and Mediating Role of Innovation Challenges on Financial and Economic Performance of Tehran Stock Exchange Companies [Volume 10, Issue 4, 2019, Pages 79-104]
  • Mohamadi, Eslam 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, 2019, Pages 87-110]
  • Mohamadi, K The Effect of Growth Opportunities on Relationship between Capital Structure, Dividend and Ownership Structure with Firm Value [Volume 3, Issue 4, 2012, Pages 87-102]
  • Mohamadi, Mansour Investigating the relationship between Managerial Overconfidence with Cash Holding and Cash-Flow Sensitivity of Cash [Volume 9, Issue 3, 2017, Pages 17-32]
  • Mohamadi, Sh Analysis of Herd Behavior of Investors in Tehran Stock Exchange Using With State Space Model [Volume 2, Issue 2, 2010, Pages 49-60]
  • Mohamadi Kelareh, Niloofar 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, 2020, Pages 99-114]
  • Mohamadi zanjirani, D Investigation of the Intellectual Capital Effects on Efficiency as a Measure of Business Performance [Volume 4, Issue 3, 2012, Pages 87-104]
  • Mohammad Abadi, M The Relation between Corporate Governance Mechanisms and Earnings Quality [Volume 3, Issue 2, 2011, Pages 17-32]
  • Mohammadi, A The Relationships between Auditor Industry Specialization and Earnings Quality in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 17-32]
  • Mohammadi, A Future Cash Flows, Abnormal Accruals and Bankruptcy Risk [Volume 4, Issue 3, 2012, Pages 1-12]
  • Mohammadi, Ahmad Modeling the Factors Affecting Financial Reporting Quality using Grounded Theory in Iran [Volume 10, Issue 4, 2019, Pages 21-42]
  • Mohammadi, Javad Studying the Mediating Effect of Earning Predictability on the Relationship Between Product Market Competition and Stock Returns [Volume 9, Issue 4, 2018, Pages 103-121]
  • Mohammadi, Omid An Investigation on the Impacts of Corporate Governance Mechanisms and Corporate Social Responsibility on CEO Behavioral Disorders [Volume 13, Issue 3, 2021, Pages 35-64]
  • Mohammadi, Roya Investigating the effect of conditional conservatism on earnings quality based on price value relevance and the earnings response coefficients [Volume 11, Issue 2, 2019, Pages 61-74]
  • Mohammadian, Mohammad Investigating Interactive Effect of Firm Size and Information Environment on Value Relevance of Net Income and Operating Cash Flow [Volume 7, Issue 3, 2015, Pages 60-37]
  • Mohammadpour, Mojtaba Relationship between of Membership in Business Groups and Stock Return [Volume 6, Issue 4, 2015, Pages 89-108]
  • Mohseni, Abdolreza Investigating the Effects of Entrepreneurial Orientation on Financial Performance Considering the Moderating Role of Accounting Information Quality [Volume 14, Issue 1, 2022, Pages 21-36]
  • Mohseni, Abdolreza Development of a Financial Reporting Readability Model based on the Disclosure of Social Responsibility, Professional Ethics, and Tone Management (Reporting Tone) [Volume 13, Issue 4, 2021, Pages 115-138]
  • Mohseni, Abdoreza Development of the auditor's risk tolerance model with the aim of improving the auditor's professional judgment (multifaceted foundation data approach) [Volume 15, Issue 2, 2023, Pages 141-157]
  • Mohseni Namgi, Davod Financial Reporting Quality, Debt Maturity and Investment Efficiency: Evidence from Listed Firms in the Tehran’s Stock Exchange [Volume 7, Issue 1, 2015, Pages 93-110]
  • Mohseninia, Saeed The Impact of Internal Audit Quality on Financial Reporting Quality in Companies Listed in Tehran Stock Exchange [Volume 12, Issue 4, 2021, Pages 19-38]
  • Mojtahedzadeh, V The Comparison of Capital Assets Pricing Model (CAPM) and Capital Assets Pricing Model Under Inflation (CAPMUI) [Volume 2, Issue 4, 2011, Pages 109-124]
  • Mojtahedzadeh, Vida Designing a Model for Measuring Accounting Information Quality [Volume 6, Issue 2, 2014, Pages 75-94]
  • Molaei, Mahnam Investigating the Effect of Financial Statement Comparability on the Marginal Value of Cash Holdings and Marginal Value of Capital Expenditure: Instrumental Variables Approach [Volume 15, Issue 1, 2023, Pages 125-148]
  • Momeni, M How Earnings Management Affect Earnings Quality? [Volume 4, Issue 2, 2012, Pages 101-122]
  • Moradi, Azadeh 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, 2021, Pages 101-120]
  • Moradi, J Determinates of Corporation Investment Behavior in the Imperfect Capital Markets [Volume 3, Issue 2, 2011, Pages 125-136]
  • Moradi, Javad Life Cycle Impact on the Relationship between Firm Growth and Profitability: Evidence from Tehran Stock Exchange [Volume 7, Issue 2, 2015, Pages 108-93]
  • Moradi, M Evaluation of Cultural Factors Effect on Auditors’ Evaluation of Internal Control and Assess Control Risk [Volume 1, Issue 1, 2010, Pages 89-102]
  • Moradi, M The Relationship between Type of Institutional Ownership and Conservative Accounting [Volume 2, Issue 1, 2010, Pages 47-62]
  • Moradi, M The Role of Auditor Characteristics in Earnings Quality [Volume 5, Issue 2, 2013, Pages 93-108]
  • Moradi, M Relationships between Firm Specific Factors and Management’s Preferences for an Earnings Threshold [Volume 6, Issue 1, 2014, Pages 75-88]
  • Moradi, Mahdi Relationship between of Membership in Business Groups and Stock Return [Volume 6, Issue 4, 2015, Pages 89-108]
  • Moradi, Majid The relationship between cash value and accounting conservatism: The role of modification controlling shareholders [Volume 11, Issue 2, 2019, Pages 1-16]
  • Moradi, Mohammad The Impact of Competitive Strategies on Stability of Financial Performance and Risk [Volume 7, Issue 3, 2015, Pages 90-75]
  • Moradi, Mohammad The Role of Corporate Governance in Firm`s Financial Distress: Pre- and Post-Internal Controls Instruction [Volume 9, Issue 3, 2017, Pages 67-90]
  • Moradi, Mohammad Investigation of the Role of Competitors’ Performance in Earning Management [Volume 12, Issue 4, 2021, Pages 1-18]
  • Moradi joz, Mohsen Financial Reporting Quality, Debt Maturity and Investment Efficiency: Evidence from Listed Firms in the Tehran’s Stock Exchange [Volume 7, Issue 1, 2015, Pages 93-110]
  • Moradzadehfard, M Relationships between Firm Specific Factors and Management’s Preferences for an Earnings Threshold [Volume 6, Issue 1, 2014, Pages 75-88]
  • Moradzadehfard, M. The Role of the Accrual Management in the Stock Liquidity: Evidence from IRAN [Volume 2, Issue 3, 2010, Pages 101-116]
  • Mortazavi, Seyyed Morteza Identifying the Weaknesses of the Internal Control System of Iranian Banks [Volume 14, Issue 1, 2022, Pages 81-108]
  • Mortazavi, S. M The Identification of Determinant Factors On firms’ Costs’ Stickiness [Volume 4, Issue 3, 2012, Pages 13-32]
  • Mosavi Baaighi, S. N Restated Financial Statements: an Empirical and Descriptive Study of the Frequency and Importance [Volume 5, Issue 1, 2013, Pages 67-86]
  • Moslemi, Azar An Investigation on the Impacts of Corporate Governance Mechanisms and Corporate Social Responsibility on CEO Behavioral Disorders [Volume 13, Issue 3, 2021, Pages 35-64]
  • Motamedi Fazel, M Relation between Audit Quality and Investment Efficiency in Firms with High Investment Opportunities [Volume 3, Issue 4, 2012, Pages 1-14]
  • Motamedi Fazel, Majid Investigate of the Relation between Accounting Conservatism (Unconditional and Conditional) and Bankruptcy Risk [Volume 6, Issue 2, 2014, Pages 1-16]
  • Motmaen, M The Role of Auditor Characteristics in Earnings Quality [Volume 5, Issue 2, 2013, Pages 93-108]
  • Mousavinia, Morteza The Impact of Online Stock Trading on the Information Asymmetry (Evidence of Tehran Stock Exchange) [Volume 8, Issue 1, 2016, Pages 93-112]

N

  • Nabardi, Fatemeh Financial Constraints and Product Market Competition: The Mediating Role of Product Pricing across Business Cycles. [Volume 11, Issue 1, 2019, Pages 23-40]
  • Naderi, Anir Hosein Marketing Mix Revision Adjusted for Debt Instruments Concentrating on Steel Industries [Volume 11, Issue 2, 2019, Pages 75-88]
  • Naderi beni, Rahmat Allah The examination of accounting anomalies of Fama & French three factor model at the firm level by hierarchical Bayesian and standard Markov chain Monte Carlo simulation [Volume 11, Issue 3, 2019, Pages 97-116]
  • Naghdi, Sajjad The Association between the Firm-Specific Characteristics and Corporate Voluntary Disclosure: (Evidence from Iran) [Volume 8, Issue 2, 2016, Pages 25-38]
  • Naji Zavareh, H An Analysis Impact of Privatization on Stock Market Development in Iran [Volume 3, Issue 1, 2011, Pages 97-112]
  • Nakhaei, M The Role of Auditor Characteristics in Earnings Quality [Volume 5, Issue 2, 2013, Pages 93-108]
  • Namazi, M The Effect of Human Resource Accounting (Costing) Information on Construct of the Balanced Scorecard System of Listed Companies in the Tehran Stock Exchange (TSE) Market [Volume 2, Issue 4, 2011, Pages 21-44]
  • Namazi, M Investigating the Relationship between Changes in Inventory, Profitability and Value of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 1-18]
  • Namazi, M Test of the Free Cash Flow Theory andCreditors Monitoring by Using the Three-Stage Least Squares System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 17-44]
  • Namazi, Mohamad Ranking Firms Based on the Performance Evaluation Criteria via Multiple Attribute TOPSIS Technique and Comparing Evaluation Criteria (Evidence from Companies Listed in Tehran Stock Exchange) [Volume 8, Issue 2, 2016, Pages 39-64]
  • Namazi, Mohammad Studying the Interaction of Constructs of the Model of Sustainable Development Professional Accounting Ethics Via DEMATEL Technique [Volume 9, Issue 2, 2017, Pages 71-90]
  • Namazi, Mohammad Investigating the Effect of Innovation Growth Constructs and Mediating Role of Innovation Challenges on Financial and Economic Performance of Tehran Stock Exchange Companies [Volume 10, Issue 4, 2019, Pages 79-104]
  • Namazi, Navid Reza 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, 2024, Pages 85-108]
  • Namazi, Navid Reza Ranking Firms Based on the Performance Evaluation Criteria via Multiple Attribute TOPSIS Technique and Comparing Evaluation Criteria (Evidence from Companies Listed in Tehran Stock Exchange) [Volume 8, Issue 2, 2016, Pages 39-64]
  • Naserzadeh, Farzaneh The mechanism of how social responsibility, risk and corporate governance affect cash holdings [Volume 10, Issue 4, 2019, Pages 59-78]
  • Nasiri, M Dividend Theory, Signaling and Corporate Performance after the Dividend Changes [Volume 2, Issue 1, 2010, Pages 63-76]
  • Nasirifar, Hashem Effect of Shareholders’ Structure on Stock Liquidity with an Emphasis on the Role of Financial Constraints [Volume 13, Issue 4, 2021, Pages 67-92]
  • Nasirifar, Hashem Effects of Competition in the Product Market on the Relationship between Social Responsibility and Financial Leverage of Companies [Volume 13, Issue 4, 2021, Pages 93-114]
  • Nasrolahi, KH An Appraisal of the Merit of Candlestick Technical Trading Strategies in Tehran Stock Exchange [Volume 5, Issue 3, 2013, Pages 59-72]
  • Nasseri, Ahmad Why Female Accountants Prefer to Change their Job in Zahedan [Volume 8, Issue 4, 2017, Pages 77-92]
  • Nazari, Fardin Providing a Model for the Impact of Corporate Characteristics Mechanisms on Corporate Innovation Indicators: Delphi Survey Validation [Volume 13, Issue 3, 2021, Pages 111-128]
  • Nazari, Hengameh Investigation of the influence of financial reports language structure on willingness to invest [Volume 8, Issue 4, 2017, Pages 55-76]
  • Nazaripour, Mohammad The Role of Accountants in Water Resources Management with Emphasis on Climate Changes: Exploratory and Confirmatory Factor Analysis [Volume 15, Issue 1, 2023, Pages 49-72]
  • Nazemi Ardakani, M The Relationships between Auditor Industry Specialization and Earnings Quality in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 17-32]
  • Nazemi Ardakani, M. The Effective Factors in Cash Holdings Corporations in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 53-70]
  • Neamatollahi, Z Investigation of the Intellectual Capital Effects on Efficiency as a Measure of Business Performance [Volume 4, Issue 3, 2012, Pages 87-104]
  • Negahban, L The Impact of Financial Constraints and Agency Costs of Investment Efficiency [Volume 6, Issue 1, 2014, Pages 89-106]
  • Nezafat, A. R. The Effective Factors in Cash Holdings Corporations in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 53-70]
  • Nikbakhat Nasrabadi, Zahra Investigating the Relationship between Discretionary Accruals and Stock Return in Growth and Non-growth Companies in Tehran Securities Exchange [Volume 9, Issue 2, 2017, Pages 91-104]
  • Nikbakht, M Investigation of the Costs Sticky Behavior and its impact on Audit Quality [Volume 8, Issue 3, 2017, Pages 77-100]
  • Nikbakht, Mohammad reza Investigating the effect of company complexity on the relationship between managementability and lack of transparency of information [Volume 12, Issue 3, 2020, Pages 83-104]
  • Nikbakht, M.R The Impact of Conditional Conservatism on Reliability and Timeliness of Disclosure [Volume 5, Issue 2, 2013, Pages 33-52]
  • Nikbakht, M. R Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Nikbakht, Zahra Operational Risk, Market Power, and Speed of Achieving Optimal Tread Credit [Volume 13, Issue 4, 2021, Pages 23-40]
  • Nik kar, Javad Adjustment of conditional conservatism model with respect to the effects of Theory Cost Stickiness [Volume 9, Issue 2, 2017, Pages 45-70]
  • Nik kar, Javad 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, 2019, Pages 87-110]
  • Nokhbeh Fallah, Z The Effect of Managerial Overconfidence on Conditional and Unconditional Conservatism [Volume 6, Issue 1, 2014, Pages 27-44]
  • Noori Fard, Y Assessment of the Influence of Critical Accounting Disclosure Policy on the Criteria of Evaluation of the Performance and Quality of Financial Reporting [Volume 5, Issue 2, 2013, Pages 73-92]
  • Noraniazad, Samaneh Evaluation of the Relationship between Shareholder Competition Intensity and Performance and Value of Active Stock Exchange Companies: Evidence from Managerial Entrenchment or Convergence of Interests [Volume 15, Issue 1, 2023, Pages 73-98]
  • Noravesh, I The Impact of Leverage on Firm Investments in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 35-48]
  • Noravesh, I Investigation of Income Smoothing Through Asset Sales [Volume 3, Issue 2, 2011, Pages 51-62]
  • Noravesh, Iraj 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, 2020, Pages 71-98]
  • Norouzi, Mohammad Agency Costs of Free Cash flow and Stock Mispricing in Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 85-100]
  • Norouzi, Mohammad Audit Committee Characteristics, Cost of Debt and Investment Efficiency [Volume 11, Issue 1, 2019, Pages 101-116]
  • Norouzi, Mohammad Modeling the Moderating Role of Management Ability in the Relationship between Financial Reporting Readability and Agency Cost. [Volume 12, Issue 1, 2020, Pages 1-18]
  • Norouzi, Mohammad Investigating the effect of corporate social responsibility on the relationship between related party transactionsand Firm value [Volume 13, Issue 2, 2021, Pages 19-32]
  • Nourbakhsh Hosseiny, Zeynab The effect of management ability on the increase of investment in intellectual capital in companies listed on the Tehran Stock Exchange, emphasizing the role of the CEO's job concern [Volume 15, Issue 2, 2023, Pages 113-140]
  • Nourdideh, L The Effect of Earnings Management on the Earnings Persistence of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 105-118]

O

  • Omrani, Hamed Life Cycle Effect on the Value Relevance of Risk Measures and Performance Measures [Volume 2, Issue 3, 2010, Pages 49-64]
  • Oskou, Vahid Investigating the effect of corporate social responsibility on the relationship between related party transactionsand Firm value [Volume 13, Issue 2, 2021, Pages 19-32]
  • Osta, S Investigating the relationship between Ownership Structure and Earning Management [Volume 3, Issue 2, 2011, Pages 93-106]
  • Osta, S The Effect of Firm Life Cycle on the Discretionary Accruals [Volume 4, Issue 1, 2012, Pages 89-104]
  • Osta, Sohrab A Model for Performance Assessment of the Investment Companies ‎with Data Envelopment Analysis Approach and Principal Component ‎Segregation Method [Volume 10, Issue 1, 2018, Pages 75-94]
  • Osta, Sohrab 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, 2020, Pages 105-124]
  • Osta, Sohrab Examining Auditors' Attention to Red Flags in Financial Reporting: Emphasis on Abnormal Labor Investment [Volume 13, Issue 3, 2021, Pages 129-146]
  • Osta, Sohrab The Effect of Charismatic Client Management and Auditor's Rank on Auditor Judgment and Decision-Making Process [Volume 14, Issue 2, 2023, Pages 1-26]
  • Osta, Sohrab Evaluating weaknesses and approaches to improve budgeting in companies: A systematic literature review [Volume 15, Issue 2, 2023, Pages 89-112]
  • Osta, Sohrab Investigating the Relationship between Earnings Persistence, Institutional Investors Monitoring, and Types of Political Connections [Volume 15, Issue 4, 2024, Pages 109-130]

P

  • Panahalipour, Alireza 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, 2024, Pages 51-86]
  • Panahi Gonharani, Roghaieh The Impact of Accounting Conservatism on the Investment Efficiency Considering Information Asymmerty [Volume 9, Issue 3, 2017, Pages 91-110]
  • Parsafard, Behrang Investigating the Relationship between Earnings Persistence, Institutional Investors Monitoring, and Types of Political Connections [Volume 15, Issue 4, 2024, Pages 109-130]
  • Pashanejad, Y A Review of Relation Between Corporate Governance and Market Liquidity [Volume 2, Issue 2, 2010, Pages 61-76]
  • Piri, P Investigating the Effect of Management Ability on the Financial Reporting Quality during Life Cycle, of the Companies Listed Companies in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 99-118]
  • Poorzamani, Z "The Best Method of Presenting Cash flow Statement from Companies Financial Managers, Financial Managers of Mutual Funds and Creditors Point of View [Volume 5, Issue 4, 2014, Pages 91-104]
  • Porkavosh, Taher The Role of Financial Inflexibility in Explaining Accrual Anomaly [Volume 12, Issue 2, 2020, Pages 23-46]
  • Pourahmad, R. The Investigating of Financial Variables in Predicting of Operating Cash Flows With Respect to Special Time Lags [Volume 2, Issue 3, 2010, Pages 87-100]
  • Pourhamidi, M Classifying Stocks of Listed Companies on Tehran Stock Exchange Using Fuzzy Cluster Analysis [Volume 4, Issue 3, 2012, Pages 105-128]
  • Pourheidari, O Investigation of Relationship between Competitive Structures of Products and Conditional Accounting Conservatism [Volume 4, Issue 2, 2012, Pages 41-62]
  • Pourheidari, Omid Unintended Effects of Iran Accounting Standards Revision (in line with Standards Objectives) [Volume 13, Issue 1, 2021, Pages 1-24]
  • Pourheydari, O predicting of firms financial distress by use of linear discriminant function the model [Volume 2, Issue 1, 2010, Pages 33-46]
  • Pourheydari, O The Investigation of the Association between Accounting Fundamentals and Business Cycle in Tehran Stock Exchanch (TSE) [Volume 3, Issue 2, 2011, Pages 1-16]
  • Pourheydari, Omid The Impact of Mental Accounting on the Investor’s Behavior: Financial Reporting Perspective [Volume 9, Issue 2, 2017, Pages 1-22]
  • Pourheydari, Omid Investigating the Impact of Corporate Governance Mechanisms on the Relationship between Research and Development Expenditurs and Firm Growth [Volume 12, Issue 2, 2020, Pages 115-130]
  • Pourkarim, Mohammad Impact of Earnings Management on Tone of Financial Reporting in Iranian Accounting System [Volume 10, Issue 3, 2019, Pages 21-44]
  • Pourrezaei Nav, Amin 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, 2024, Pages 27-50]

R

  • Raad, Abbas Coordination of recognition and disclosure decisions in uncertainties reporting: investigating the relationship between conditional conservatism and risk disclosu [Volume 14, Issue 3, 2023, Pages 85-118]
  • Raad, Abbas The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty [Volume 15, Issue 2, 2023, Pages 33-64]
  • Radi, Yaser 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, 2019, Pages 55-80]
  • Raeei, R Analysis of Herd Behavior of Investors in Tehran Stock Exchange Using With State Space Model [Volume 2, Issue 2, 2010, Pages 49-60]
  • Raeisi, Hadi The Effect of Stock Liquidity on Stock Price Informativeness and Accruals-Based Earnings Management in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 4, 2016, Pages 39-56]
  • Rafiee, Morteza Financial Statement Comparability, Product Market Competition and Tax Avoidance [Volume 12, Issue 3, 2020, Pages 23-44]
  • Rafiee, Saeed Percent Accruals and the Accrual Anomaly in Tehran Stock Exchange [Volume 10, Issue 3, 2019, Pages 1-20]
  • Rahimi, Alireza The investigation of the relationship between tax avoidance and managerial empire-building considering corporate governance [Volume 15, Issue 1, 2023, Pages 21-48]
  • Rahimi, F The Effect of Internal Mechanisms of Corporate Governance on the Level of Cash holdings in Tehran Stock Exchange [Volume 2, Issue 4, 2011, Pages 125-144]
  • Rahimi, P Relationship between Ownership Structure and Performance of Listed Companies Using a System of Simultaneous Equations [Volume 4, Issue 4, 2013, Pages 89-102]
  • Rahimpour, M Dividend Theory, Signaling and Corporate Performance after the Dividend Changes [Volume 2, Issue 1, 2010, Pages 63-76]
  • Rahimpour, M Earnings Quarterly Announcement and Stock Liquidity [Volume 2, Issue 4, 2011, Pages 145-158]
  • Rahimpour, Mohammad The Effect of Managerial Incentives and Earnings targets on Stickiness Cost [Volume 9, Issue 1, 2017, Pages 41-56]
  • Rahimzade, Amin Expertise of the Audit Committee and Expectations Management [Volume 10, Issue 1, 2018, Pages 37-54]
  • R. Ahmadi, M Evaluating performance of mutual funds by measures based on post modern portfolio theory and the relationship between their rankings with measures based on modern portfolio theory [Volume 3, Issue 1, 2011, Pages 143-160]
  • Rahmani, A Effect of Accrual Quality on the Cost of Common Stock [Volume 2, Issue 3, 2010, Pages 17-30]
  • Rahmani, A Analysis of the Effect of Income Smoothing on Informative of Stock Prices [Volume 3, Issue 3, 2011, Pages 39-54]
  • Rahmani, Ali Investigating Effective Factors on Disclosure Scores of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 71-92]
  • Rahmani, Ali The Value Relevance of the Deference between Nonfinancial AND ‎Financial Measures; With an Emphasis on Enterprise Life Cycle [Volume 10, Issue 2, 2018, Pages 1-22]
  • Rahmani, Ali Value relevance of risk disclosure in Iranian listed banks [Volume 11, Issue 1, 2019, Pages 1-22]
  • Rahmani, Ali International Financial Reporting Standards (IFRS) and Quality of Financial Reporting [Volume 12, Issue 4, 2021, Pages 59-78]
  • Rahmani, Ali A Framework for Identifying Material sustainability Criteria in the Exchange Industry Using Fuzzy AHP Method [Volume 14, Issue 2, 2023, Pages 27-62]
  • Rahmani, Z. Effects of Macroeconomics Variables on Earnings Opacity [Volume 2, Issue 3, 2010, Pages 1-16]
  • Rahmanian Koushkaki, Abdolrasoul Evaluation of the Relationship between Shareholder Competition Intensity and Performance and Value of Active Stock Exchange Companies: Evidence from Managerial Entrenchment or Convergence of Interests [Volume 15, Issue 1, 2023, Pages 73-98]
  • Rahmati, M Ranking Stock Selection Criteria From the Perspective of Institutional Investors (Network Analysis Approach) [Volume 5, Issue 4, 2014, Pages 51-70]
  • Rahmati, S The Investigating of Relationship between Corporate Governance Mechanisms and Earnings Forecast Accuracy [Volume 4, Issue 2, 2012, Pages 123-140]
  • Rahnamay Roodposhti, F Assessment of the Influence of Critical Accounting Disclosure Policy on the Criteria of Evaluation of the Performance and Quality of Financial Reporting [Volume 5, Issue 2, 2013, Pages 73-92]
  • Rahnamay Roodposhti, F Assessment of the Influence of Critical Accounting Disclosure Policy on the Criteria of Evaluation of the Performance and Quality of Financial Reporting [Volume 5, Issue 2, 2013, Pages 73-92]
  • Rahrovi Dastjerdi, Alireza The Relationship between Stock Price Delay and Expected Return [Volume 7, Issue 1, 2015, Pages 17-36]
  • Rahrovi Dastjerdi, Alireza The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism [Volume 15, Issue 1, 2023, Pages 1-20]
  • Rahrovi Dastjerdi, Alireza The Impact of Retail Investors' Attention on the Stock Liquidity over Different Time Horizons [(Articles in Press)]
  • Rajab Bigi, Mohamad Ali A Study of Simultaneous Relationship between Free Cash Flow, Dividend and Debt Policy of Listed Companies in the Tehran Stock Exchange (TSE) [Volume 7, Issue 2, 2015, Pages 92-73]
  • Rajabdorri, Hosein Effect of the Audit Committee on the Stock Prices Crash Risk: Looking ‎at the Ethical Voluntary Disclosure [Volume 10, Issue 1, 2018, Pages 95-110]
  • Rajabdorri, Hosein The Relationship between the Unreadability of Financial Reports and Tax Aggressiveness via Simultaneous Equation System [Volume 11, Issue 1, 2019, Pages 41-54]
  • Rajab Dorri, Hossin Studying the Interaction of Constructs of the Model of Sustainable Development Professional Accounting Ethics Via DEMATEL Technique [Volume 9, Issue 2, 2017, Pages 71-90]
  • Rajabi, R Relationship Between Corporate Governance and Financial Performance [Volume 2, Issue 2, 2010, Pages 23-34]
  • Ramezan Ahmadi, M. Applying Normative Approach Vs. Positive Approach in Theorizing Process in Accounting : An Analytical Comparison [Volume 1, Issue 1, 2010, Pages 71-88]
  • Ramsheh, M The Systematic Risk Determinants in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 125-142]
  • Ramsheh, Manijeh Auditing in the Digital Era: Fuzzy Delphi and Mabak Methods in Iran [Volume 15, Issue 3, 2023, Pages 75-102]
  • Rangbari Kheini, M Economic Value Added and Intellectual Capital Effects on Firms Stock Price [Volume 6, Issue 3, 2014, Pages 85-98]
  • Ranjbar, Mohammad Hossein Presenting the utility of consolidated financial reporting using structural equations [Volume 14, Issue 3, 2023, Pages 59-84]
  • Ranjbar Navi, Rostam The Effect of Business Strategy and Overvalued Equities on Stock ‎Price Crash Risk [Volume 10, Issue 2, 2018, Pages 45-64]
  • Ranjbar Zahrani, Maedeh The Impact of Dividend Payment Patterns and Price-to-Earnings Ratio on the Market Value of Companies Listed on the Tehran Stock Exchange [Volume 15, Issue 1, 2023, Pages 99-124]
  • Ranji, Fariborz The Impact of Online Stock Trading on the Information Asymmetry (Evidence of Tehran Stock Exchange) [Volume 8, Issue 1, 2016, Pages 93-112]
  • Rasaiian, A The Effect of Internal Mechanisms of Corporate Governance on the Level of Cash holdings in Tehran Stock Exchange [Volume 2, Issue 4, 2011, Pages 125-144]
  • Rasaiian, Amir Determination of Replacement or Supplemental Relationship to Explain Accruals Anomalies and Disclosure Quality in Tehran Stock Exchange [Volume 8, Issue 3, 2017, Pages 43-58]
  • Rashidi, Z Bankruptcy Prediction of Companies listed Corporations in Tehran Stock Exchange by Using Decision Tree and Logistic Regression [Volume 5, Issue 3, 2013, Pages 105-128]
  • Rashidi Baqhi, Mohsen Interactive Effect of Disclosure Quality on Information Environment Quality Pricing [Volume 10, Issue 4, 2019, Pages 105-120]
  • Rastegar, M The association between stock return, earnings quality and magnitude of accruals with Accruals Quality [Volume 3, Issue 1, 2011, Pages 1-20]
  • Rezaee, A The Investigation of Free Float Change Effects on Stock Return in Tehran Stock Exchange (TSE) [Volume 3, Issue 3, 2011, Pages 95-112]
  • Rezaei, F Evolving Relationship between Share Prices and Accounting Variables During Firm Life- Cycle Stages by Hierarchical Bayesian Analysis [Volume 5, Issue 2, 2013, Pages 109-126]
  • Rezaei, Gholamreza 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, 2024, Pages 131-154]
  • Rezaei, Shahrouz A Model for Impact of the Selected Dimensions of Corporate Social Responsibility on Avoidance and Tax Evasion [Volume 11, Issue 4, 2019, Pages 111-130]
  • Rezaei, Zeinab Investigating the Effect of the Quality of Business Nature Disclosure and Financial Performance on the Professional Investors’ Judgments [Volume 11, Issue 3, 2019, Pages 51-70]
  • Rezaei Pitenoei, Yasser Financial reporting readability and the likelihood of fraudulent financial reporting [Volume 10, Issue 4, 2019, Pages 43-58]
  • Rezaei Pitenoei, Yasser Financial statements comparability and the likelihood of fraudulent reporting [Volume 11, Issue 2, 2019, Pages 89-104]
  • Rezaei Pitenoei, Yasser 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, 2021, Pages 45-66]
  • Rezai, A The Study of Effect of Ownership Structure on Information Content of Earnings in Tehran Stock Exchange. [Volume 3, Issue 2, 2011, Pages 107-124]
  • Rezaie, Shoaib Analyzing the users` expectations gap of financial reporting information [Volume 14, Issue 4, 2023, Pages 29-58]
  • Rezaie Dolatabadi, H An Analysis Impact of Privatization on Stock Market Development in Iran [Volume 3, Issue 1, 2011, Pages 97-112]
  • Reza Karami, Gh. Life Cycle Effect on the Value Relevance of Risk Measures and Performance Measures [Volume 2, Issue 3, 2010, Pages 49-64]
  • Rezapour, N. The Role of the Accrual Management in the Stock Liquidity: Evidence from IRAN [Volume 2, Issue 3, 2010, Pages 101-116]
  • Rezazade, Javad Designing of Corporates’ Coherent Sustainability Reporting Model [Volume 11, Issue 4, 2019, Pages 23-44]
  • Rezazadeh, Javad Audit Committee Characteristics and Financial Restatements [Volume 9, Issue 3, 2017, Pages 1-16]
  • Rezazadeh, Javad The Investigation of Audit Market Concentration Impact on Audit Fees and Audit Quality [Volume 10, Issue 2, 2018, Pages 65-84]
  • Roshangarzadeh, A Evaluating performance of mutual funds by measures based on post modern portfolio theory and the relationship between their rankings with measures based on modern portfolio theory [Volume 3, Issue 1, 2011, Pages 143-160]
  • Rostami, Amin Investigating Factors Affecting the Unethical Pro-organizational Behaviors of Accountants: Social Exchange Theory and Social Cognition Theory [Volume 15, Issue 3, 2023, Pages 103-128]
  • Rouhollahi, Vahid Investigating Behavioral and Rational Expectations Views in Describing the Accruals Anomaly [Volume 6, Issue 4, 2015, Pages 37-54]
  • Rouhollahi, Vahid Sensitivity of Accruals and its Components to the Operating Asymmetry caused by Sales Changes [Volume 12, Issue 3, 2020, Pages 63-82]

S

  • Saadat, Ali Leverage Mean-Reversion and Asymmetry of Speed Adjustment of ‎Capital Structure‎ [Volume 10, Issue 1, 2018, Pages 55-74]
  • Saadatnia, Ali The Effect of Value of Financial Flexibility on the Dividend Policies in Listed Companies in Tehran Stock Exchange [Volume 12, Issue 4, 2021, Pages 101-112]
  • Sabz Alipoor, Mohamad Reza The effect of management ability on the increase of investment in intellectual capital in companies listed on the Tehran Stock Exchange, emphasizing the role of the CEO's job concern [Volume 15, Issue 2, 2023, Pages 113-140]
  • Sabzalipour, Farshad 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, 2020, Pages 105-124]
  • Sadeghi, H Relationship between Ownership Structure and Performance of Listed Companies Using a System of Simultaneous Equations [Volume 4, Issue 4, 2013, Pages 89-102]
  • Sadeghifar, M Relationship between Earning Growth and Stock Returns by Using Residual Income in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 45-56]
  • Sadeghi Hosnijeh, Mansour The investigation of the relationship between tax avoidance and managerial empire-building considering corporate governance [Volume 15, Issue 1, 2023, Pages 21-48]
  • Sadjadpour, R An Investigation of the Determinants of Working Capital Management in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 15-26]
  • Saedi, Rahman The Effect of Internal Control Weakness and Controlling Shareholders' Wedge on Investment Efficiency of Companies Listed on Tehran Stock Exchange [Volume 9, Issue 4, 2018, Pages 17-38]
  • Saeedi, A The Systematic Risk Determinants in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 125-142]
  • Saeedi, A Financial Facilities Capacity in Tehran Stock Exchange Listed Companies [Volume 4, Issue 1, 2012, Pages 31-46]
  • Saeedi, Masoud The Effect of Stocks' Asks and Bids on Earnings Management [Volume 5, Issue 1, 2013, Pages 97-118]
  • Saei, M. J Restated Financial Statements: an Empirical and Descriptive Study of the Frequency and Importance [Volume 5, Issue 1, 2013, Pages 67-86]
  • Safari Bideskan, S The Investigation of Operating Leverage (OL) and Financial Leverage (FL) Being Effected of Cost of Capital in Tehran Stock Exchange [Volume 4, Issue 3, 2012, Pages 33-46]
  • Safari Bideskan, S. The Effect of Environment Risk,Corporate Strategy and Capital Structure on Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 3, 2012, Pages 47-70]
  • Safari Qerayli, Mehdi Financial reporting readability and the likelihood of fraudulent financial reporting [Volume 10, Issue 4, 2019, Pages 43-58]
  • Safarzadeh, Mohammad Hosein The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty [Volume 15, Issue 2, 2023, Pages 33-64]
  • Safarzadeh, Mohammad Hossein Coordination of recognition and disclosure decisions in uncertainties reporting: investigating the relationship between conditional conservatism and risk disclosu [Volume 14, Issue 3, 2023, Pages 85-118]
  • Safarzadeh, Mohammad Hossein 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, 2024, Pages 51-86]
  • Safarzadeh Bandari, Mohammad Hossein The Effect of Tax Planning Strategies Diversification on Explaining the Relationship between Tax Avoidance and Tax Risk [Volume 13, Issue 4, 2021, Pages 41-66]
  • Saghafi, A Relation between Audit Quality and Investment Efficiency in Firms with High Investment Opportunities [Volume 3, Issue 4, 2012, Pages 1-14]
  • Saghafi, A Future Cash Flows, Abnormal Accruals and Bankruptcy Risk [Volume 4, Issue 3, 2012, Pages 1-12]
  • Saghafi, Ali Financial Reporting Quality and Investment Inefficiency [Volume 2, Issue 4, 2011, Pages 1-20]
  • Saghafi, Ali Investigate of the Relation between Accounting Conservatism (Unconditional and Conditional) and Bankruptcy Risk [Volume 6, Issue 2, 2014, Pages 1-16]
  • Saghafi, Ali Approach for using Accounting Standards [Volume 8, Issue 1, 2016, Pages 1-18]
  • Sahabi, Jalil 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, 2020, Pages 71-98]
  • Sahmaniasl, Mohammad Ali Effects of Competition in the Product Market on the Relationship between Social Responsibility and Financial Leverage of Companies [Volume 13, Issue 4, 2021, Pages 93-114]
  • Sajadi, Mahdi The effects of growth opportunities on the relation between Free Cash Flow and Stock Return Synchronicity of firms listed in Tehran Stock Exchange [Volume 8, Issue 3, 2017, Pages 59-76]
  • Sajadi, S.H Investigation of the Relationship between Management Compensation and Economics Measures’ Performance Assessment of Companies listed in Tehran Security Exchange [Volume 3, Issue 4, 2012, Pages 41-54]
  • SajadPour, Reza Financial Statement Comparability, Product Market Competition and Tax Avoidance [Volume 12, Issue 3, 2020, Pages 23-44]
  • Salari, Hojat Allah Presenting the utility of consolidated financial reporting using structural equations [Volume 14, Issue 3, 2023, Pages 59-84]
  • Salehi, Azadeh 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, 2020, Pages 1-22]
  • Salehi, Mehdi The evaluation accuracy of BBO and ICDE as Linear- evolutionary Algorithms and SVR and CART as Non-linear Algorithms to earnings management prediction [Volume 9, Issue 1, 2017, Pages 77-96]
  • Salehi, Tabandeh The Relationship between Management Ability, Audit Fee, and Going Concern among Firms Listed on Tehran Stock Exchange [Volume 9, Issue 2, 2017, Pages 23-44]
  • Salehinia, Mohsen Investigating the Relationship between Restatement Financial Statements and Growth of Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 1-20]
  • Salehinia, Mohsen The Effect of Political Connections on Financing Policies [Volume 11, Issue 2, 2019, Pages 39-60]
  • Salehi Sadaghiyani, Jamshid 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, 2020, Pages 57-82]
  • Samadi, S The Assessment of Cash Flow and Accrual Components Ability in Forecasting Abnormal Earnings and Explaining Value of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 93-112]
  • Samadi, S A comparison between the risk of growth and value stocks for the firms listed in the Tehran Stock Exchange [Volume 2, Issue 4, 2011, Pages 67-88]
  • Samadi, S An Analysis Impact of Privatization on Stock Market Development in Iran [Volume 3, Issue 1, 2011, Pages 97-112]
  • Samadi, S An Appraisal of the Merit of Candlestick Technical Trading Strategies in Tehran Stock Exchange [Volume 5, Issue 3, 2013, Pages 59-72]
  • Sanaee, M Modeling and Forecasting Tehran Stock Exchange Return using ARFIMA and FIGARCH [Volume 2, Issue 4, 2011, Pages 173-186]
  • Sanayei, Ali Marketing Mix Revision Adjusted for Debt Instruments Concentrating on Steel Industries [Volume 11, Issue 2, 2019, Pages 75-88]
  • Saqafi, Ali A Model for Performance Assessment of the Investment Companies ‎with Data Envelopment Analysis Approach and Principal Component ‎Segregation Method [Volume 10, Issue 1, 2018, Pages 75-94]
  • Sarlak, Narges Meta-analysis of Company Characteristics and Information Content of Annual and Interim Earnings [Volume 14, Issue 1, 2022, Pages 117-138]
  • Sayrani, M Study of the Effects of Liquidity Risk and other Effective Factors on Cross-Sectional Returns in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 113-124]
  • Sepehrdoust, H Determinant Factors of Capital Adequacy Ratio in Banks of Iran (2006-2010) [Volume 5, Issue 4, 2014, Pages 35-50]
  • Setayesh, M. H Investigating the Effects of Disclosure Quality on Stock Liquidity and Cost of Capital of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 3, 2011, Pages 55-74]
  • Setayesh, M. H. Determining the Optimum Capital Structure at Industrial Level by Using Data Envelopment Analysis (DEA)Case Study: Listed Companies in Tehran Stock Exchange (TSE) [Volume 1, Issue 1, 2010, Pages 33-52]
  • Setayesh, Mohammad Hosein Proposing an Optimal Model ofTax Calculation Basis [Volume 13, Issue 2, 2021, Pages 1-18]
  • Setayesh, Mohammad Hossein The Usefulness of Random Forest Classifier and Relief Features Selection in Financial Distress Prediction: Empirical Evidence of Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 1-24]
  • Setayesh, Mohammad Hossein A Framework for General Theoretical Foundations of Integrated Reporting in Iran [Volume 10, Issue 2, 2018, Pages 85-106]
  • Shafiei, Hossein Providing a Model for the Impact of Corporate Characteristics Mechanisms on Corporate Innovation Indicators: Delphi Survey Validation [Volume 13, Issue 3, 2021, Pages 111-128]
  • Shafiei, Shahram Development of the auditor's risk tolerance model with the aim of improving the auditor's professional judgment (multifaceted foundation data approach) [Volume 15, Issue 2, 2023, Pages 141-157]
  • Shafii Dezaji*, H Evolving Relationship between Share Prices and Accounting Variables During Firm Life- Cycle Stages by Hierarchical Bayesian Analysis [Volume 5, Issue 2, 2013, Pages 109-126]
  • Shah ali, Marjan The Effective of Cognitive Disorders CEO on Future Earnings Prospects Stickiness [Volume 11, Issue 3, 2019, Pages 71-96]
  • Shahmoradi, Nasim 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, 2021, Pages 67-86]
  • Shahriari, A Concentrated Ownership and Conservatism Evidence from Tehran Stock Exchange [Volume 2, Issue 2, 2010, Pages 77-94]
  • Shahrzadi, M Studying the Relationship between Disclosure Quality and Accruals Quality in Explaining the Changes in Portfolio’s Excess Return. [Volume 5, Issue 2, 2013, Pages 17-32]
  • Shahsavand, The Ability of Traditional and Relative (Percent) Accruals to Identify Undervalued Stocks [Volume 7, Issue 1, 2015, Pages 1-16]
  • Shamohammadi, M. A The Effect of Personal Incentives Managers on Costs Asymmetric in Tehran Stock Exchange [Volume 6, Issue 1, 2014, Pages 57-74]
  • Shamohammadi Ghahsareh, Somayeh Studying the Relationship between Cash Holdings and Market Share Using Dynamic Models of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 4, 2015, Pages 55-72]
  • Shams, Zahra The Value Relevance of the Deference between Nonfinancial AND ‎Financial Measures; With an Emphasis on Enterprise Life Cycle [Volume 10, Issue 2, 2018, Pages 1-22]
  • Shamsaddini, Kazem The investigation of the relationship between tax avoidance and managerial empire-building considering corporate governance [Volume 15, Issue 1, 2023, Pages 21-48]
  • Shamsoddini, Mostafa Examining the effect of aggressive tax policies on excess liquidity, taking into account the role of environmental and economic instability (combined view [Volume 14, Issue 4, 2023, Pages 83-108]
  • Shamszadeh, B Relationship between Earning Growth and Stock Returns by Using Residual Income in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 45-56]
  • Sharifdoost, Maryam Sensitivity of Accruals and its Components to the Operating Asymmetry caused by Sales Changes [Volume 12, Issue 3, 2020, Pages 63-82]
  • Sharifi, Ahmad Direct and Mediated Associations among Earnings Quality, Information Asymmetry and the Cost of Common Equity of companies in Tehran Stock Exchange [Volume 7, Issue 4, 2016, Pages 57-72]
  • Sheibeh, S Assessing the Valuation Model Based on Abnormal Earnings (Ohlson) by Notice to the Macroeconomic Variables [Volume 5, Issue 3, 2013, Pages 41-58]
  • Sheikhi, Hadi 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, 2020, Pages 105-124]
  • Sheikhi, Hadi Examining Auditors' Attention to Red Flags in Financial Reporting: Emphasis on Abnormal Labor Investment [Volume 13, Issue 3, 2021, Pages 129-146]
  • Sheikhi, Hadi Investigating the Relationship between Earnings Persistence, Institutional Investors Monitoring, and Types of Political Connections [Volume 15, Issue 4, 2024, Pages 109-130]
  • Sheikhzadeh, Ghazaleh 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, 2024, Pages 33-58]
  • Shekarkhah, Javad 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, 2019, Pages 1-20]
  • Shirvani, Alireza Investigating the effect of non-systematic fluctuations on mispricing: Evidence of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 4, 2021, Pages 79-100]
  • Shoaraee, S Modeling and Forecasting Tehran Stock Exchange Return using ARFIMA and FIGARCH [Volume 2, Issue 4, 2011, Pages 173-186]
  • Shojaei, Marzieh Investigating the effect of non-systematic fluctuations on mispricing: Evidence of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 4, 2021, Pages 79-100]
  • Shokrolahi, Ahmad Test of the Free Cash Flow Theory andCreditors Monitoring by Using the Three-Stage Least Squares System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 17-44]
  • Shoorvarzy, Mohammadreza The Impact of Board Independence on Net Profit and Operating Cash Flows: Combination of Economic and Psychological Perspectives [Volume 12, Issue 4, 2021, Pages 39-58]
  • Shykhi, Keyvan The impaThe Impact of Corporate Governance Mechanisms on the Debt Absorption Magnitude of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 3, 2015, Pages 16-1]
  • Sinaei, H Economic Value Added and Intellectual Capital Effects on Firms Stock Price [Volume 6, Issue 3, 2014, Pages 85-98]
  • Sinaiee, H The Effect of Growth Opportunities on Relationship between Capital Structure, Dividend and Ownership Structure with Firm Value [Volume 3, Issue 4, 2012, Pages 87-102]
  • Sohrabi, Rohollah The Effect of Calendar Anomaly of Religious Time on Use of Private Information in Stock Trading [Volume 7, Issue 2, 2015, Pages 16-1]
  • Soleimani, Gholamreza Value relevance of risk disclosure in Iranian listed banks [Volume 11, Issue 1, 2019, Pages 1-22]
  • Solgi, M The Effect of Growth Opportunities on Relationship between Capital Structure, Dividend and Ownership Structure with Firm Value [Volume 3, Issue 4, 2012, Pages 87-102]
  • Soroushyar, A The Assessment of Cash Flow and Accrual Components Ability in Forecasting Abnormal Earnings and Explaining Value of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 93-112]
  • Soroushyar, Afsaneh The Comparative Assessment of Data Mining Methods Effectiveness to Forecasting Return and Risk of Stock in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 57-76]
  • Soukhakian, Iman Investigation of the Role of Competitors’ Performance in Earning Management [Volume 12, Issue 4, 2021, Pages 1-18]
  • S. Yazdani Yazdani, S The Impact of Leverage on Firm Investments in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 35-48]

T

  • Tabatabaienasab, Zohreh 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, 2021, Pages 67-86]
  • Taftian, A The Investigation of the Relationship between Conservatism and Value Relevance of Earnings with Business Cycle [Volume 4, Issue 3, 2012, Pages 71-86]
  • Taftiyan, Akram The Effect of Coiffing Standards and Accounting Regulation on Bilateral Relationship between Level of Disclosure، Operational Performance and Market Valuation in the Firms Listed in Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 65-84]
  • Taftiyan, Akram Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach [Volume 14, Issue 3, 2023, Pages 149-182]
  • Taghian, Majid The Effect of Real Earning Management on Going-the Concern Audit Opinions in Financially Distressed Firms [Volume 14, Issue 1, 2022, Pages 37-60]
  • Taghizadeh, H The Study of Effect of Ownership Structure on Information Content of Earnings in Tehran Stock Exchange. [Volume 3, Issue 2, 2011, Pages 107-124]
  • Taghizadeh, Houshang Modeling the Factors Affecting Financial Reporting Quality using Grounded Theory in Iran [Volume 10, Issue 4, 2019, Pages 21-42]
  • Taheri, E The Study of Relationship between Institutional Investors and Stock Returns Volatility [Volume 2, Issue 4, 2011, Pages 159-172]
  • Taheri, Mandana Value relevance of risk disclosure in Iranian listed banks [Volume 11, Issue 1, 2019, Pages 1-22]
  • Taheri, Mandana 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, 2024, Pages 33-58]
  • Tajmir riyahi, H Ranking Stock Selection Criteria From the Perspective of Institutional Investors (Network Analysis Approach) [Volume 5, Issue 4, 2014, Pages 51-70]
  • Talaiezadeh, Ali 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, 2020, Pages 71-98]
  • Talaneh, Abdolreza The effects of growth opportunities on the relation between Free Cash Flow and Stock Return Synchronicity of firms listed in Tehran Stock Exchange [Volume 8, Issue 3, 2017, Pages 59-76]
  • Talebi, M Ranking Stock Selection Criteria From the Perspective of Institutional Investors (Network Analysis Approach) [Volume 5, Issue 4, 2014, Pages 51-70]
  • Talebnia, Gh Investigation Information Content of Conservative and Non-Conservative Accounting Earnings [Volume 3, Issue 4, 2012, Pages 103-114]
  • Talebnia, Ghodratolah The Relationship between Accruals Quality and Non-systematic Risk [Volume 7, Issue 2, 2015, Pages 52-33]
  • Talebnia, Ghodratolah Effect of the Audit Committee on the Stock Prices Crash Risk: Looking ‎at the Ethical Voluntary Disclosure [Volume 10, Issue 1, 2018, Pages 95-110]
  • Talebtabar ahangar, Meisam The Relationship between Product Market Competition and Earnings Management [Volume 6, Issue 4, 2015, Pages 73-88]
  • Talebtabar Ahangar, M The Relationship between Some Corporate Governance, Audit Fees and Meter Ownership of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 4, 2013, Pages 37-50]
  • Tamoradi, Ali The Effect of Political Connections on Financing Policies [Volume 11, Issue 2, 2019, Pages 39-60]
  • Tamoradi, Ali The Effect of CEO Power on Relationship between Management Transactions and Financial Reporting Quality [Volume 13, Issue 1, 2021, Pages 87-108]
  • Tanani, M Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Tanani, M Stock Market Reaction to Abnormal Audit Fees [Volume 5, Issue 4, 2014, Pages 105-120]
  • Tanani, Mohsen High Valuation, Discretionary Accruals, Governmental Ownership, Listed Companies [Volume 14, Issue 2, 2023, Pages 117-152]
  • Tanbakouei, M The Impact of Managerial Ability on Earnings Quality of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 21-36]
  • Tariverdi, Y "The Best Method of Presenting Cash flow Statement from Companies Financial Managers, Financial Managers of Mutual Funds and Creditors Point of View [Volume 5, Issue 4, 2014, Pages 91-104]
  • Tavakoli, Maryam The Effect of Profitability Skewness on Stock Return Prediction-Study Case: The Tehran Stock Exchange Listed Companies. [Volume 10, Issue 3, 2019, Pages 69-86]
  • Tavakolnia, Esmail Inventory Management and Board Characteristics: Moderating Role of Industry Level Competition and Firm Life Cycle [Volume 8, Issue 1, 2016, Pages 55-92]
  • Tehrani, R Investment strategy based on value-growth migration In Tehran Stock Exchange (1377-1386) [Volume 2, Issue 1, 2010, Pages 1-16]
  • Tehrani, Reza Presenting a Prediction Model for Stock Targeting Through Block Trades [Volume 10, Issue 3, 2019, Pages 87-102]
  • Torabi, Iraj 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, 2020, Pages 1-22]
  • Torki, Leila Evaluating the Efficiency of Future Coin Contracts in Iran [Volume 13, Issue 3, 2021, Pages 65-88]
  • Torki, Lila Analyzing Persistence of the Cash Component Compare to Accrual Component of Earnings and the Role of Firm Characteristics on Accrual Anomaly in Metal Industries [Volume 6, Issue 4, 2015, Pages 1-22]
  • Torkzadeh Mahani, A Tax and Conservatism in Financial Reporting, and the Value Relevance of Accounting Data [Volume 3, Issue 3, 2011, Pages 127-145]

V

  • Vaez, Ali Impact of Industry specialization on Auditors on the relationship between Accounting Conservatism and future Stock Price Crashes of listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2016, Pages 113-140]
  • Vaez, Seyed Ali The Effect of Intellectual Capital on Sustainability Performance Reporting and Business Strategy [Volume 14, Issue 2, 2023, Pages 63-90]
  • Vafaei poor, Rohalla Development of a Financial Reporting Readability Model based on the Disclosure of Social Responsibility, Professional Ethics, and Tone Management (Reporting Tone) [Volume 13, Issue 4, 2021, Pages 115-138]
  • Vaghfi, Seyed Hesam The effect of management ability on the increase of investment in intellectual capital in companies listed on the Tehran Stock Exchange, emphasizing the role of the CEO's job concern [Volume 15, Issue 2, 2023, Pages 113-140]
  • Valizadeh Iarijani, Azam Corporate Governance Code and Earnings Management [Volume 16, Issue 1, 2024, Pages 1-26]
  • Valizadeh Larijani, Azam Risk taking behavior over firm's life cycle and its relation with financial performance using generalized method of moments (GMM) [Volume 10, Issue 1, 2018, Pages 1-18]
  • Valizadeh LArijani, Azam International Financial Reporting Standards (IFRS) and Quality of Financial Reporting [Volume 12, Issue 4, 2021, Pages 59-78]
  • Vojoudi Nobakht, Armin The impact of diversion of auditors' attention and personal values on earnings management detection [Volume 13, Issue 1, 2021, Pages 25-44]

W

  • Weysihesar, Soraia Investigating the effect of company complexity on the relationship between managementability and lack of transparency of information [Volume 12, Issue 3, 2020, Pages 83-104]
  • Weysihesar, Soraia Effect of Shareholders’ Structure on Stock Liquidity with an Emphasis on the Role of Financial Constraints [Volume 13, Issue 4, 2021, Pages 67-92]
  • Weysihesar, Soraia Effects of Competition in the Product Market on the Relationship between Social Responsibility and Financial Leverage of Companies [Volume 13, Issue 4, 2021, Pages 93-114]
  • Weysihesar, Soraya Competition in the product market, CEO's power, and readability of financial reports [Volume 16, Issue 2, 2024, Pages 25-52]
  • Weysi Hesar, Soraia The Effect of Institutional Shareholders on the Relationship between Accounting Conservatism and the Value of Cash Holding [Volume 11, Issue 1, 2019, Pages 81-100]

Y

  • Yaballuei, M An Investigation of the Determinants of Working Capital Management in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 15-26]
  • Yadegari, Saeid The Impact of Dividend Payment Patterns and Price-to-Earnings Ratio on the Market Value of Companies Listed on the Tehran Stock Exchange [Volume 15, Issue 1, 2023, Pages 99-124]
  • Yarmohammadi, R Ranking Stock Selection Criteria From the Perspective of Institutional Investors (Network Analysis Approach) [Volume 5, Issue 4, 2014, Pages 51-70]
  • Yazdifar, Hasan A framework for Corporate Social Responsibility Disclosure Rating [Volume 12, Issue 1, 2020, Pages 103-124]
  • Yousefinezhad, Marzieh The moderating role of corporate governance on the relationship between financial risk and cost of goods sold stickiness [Volume 15, Issue 2, 2023, Pages 1-32]

Z

  • Zaheri Abdehvand, Somayeh The Effect of CEO Power on Relationship between Management Transactions and Financial Reporting Quality [Volume 13, Issue 1, 2021, Pages 87-108]
  • Zakeri, H Investigation of Income Smoothing Through Asset Sales [Volume 3, Issue 2, 2011, Pages 51-62]
  • Zakizadeh, Babak The Role of Accountants in Water Resources Management with Emphasis on Climate Changes: Exploratory and Confirmatory Factor Analysis [Volume 15, Issue 1, 2023, Pages 49-72]
  • Zalaghi, Hasan Audit Committee Characteristics, Cost of Debt and Investment Efficiency [Volume 11, Issue 1, 2019, Pages 101-116]
  • Zara, Alham The impact of corporate governance quality on disclosure quality with emphasis on moderating role of product market competition in firms listed on the Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 97-118]
  • Zare ahmadabadi, H The Investigating Influence of Consistency in the Patterns of Past Financial Performance in Tehran Stock Exchange on the Overreaction to These patterns. [Volume 1, Issue 1, 2010, Pages 103-114]
  • Zare Hossein Abadi, A Investigating the Relationship between Changes in Inventory, Profitability and Value of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 1-18]
  • Zarei, Hamid Why Female Accountants Prefer to Change their Job in Zahedan [Volume 8, Issue 4, 2017, Pages 77-92]
  • ZarezadehMehrizy, M.S Investigation of the Relationship between Management Compensation and Economics Measures’ Performance Assessment of Companies listed in Tehran Security Exchange [Volume 3, Issue 4, 2012, Pages 41-54]
  • Zeinali, Mehdi Impact of Conservatism in Risk Disclosure on the Information Content of Accounting Information and Stock Return Synchronicity [Volume 13, Issue 2, 2021, Pages 33-56]
  • Ziaei, R Real and Accounting Earnings Management and the Level of Conservatism in Successful and Unsuccessful Firms [Volume 5, Issue 3, 2013, Pages 19-40]
  • Zolfaghari, M Investigating the Effects of Disclosure Quality on Stock Liquidity and Cost of Capital of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 3, 2011, Pages 55-74]