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

Pages 1-22

10.22108/far.2020.120867.1577

Mohammad Hassani; Azadeh Salehi

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Financial Statement Comparability, Product Market Competition and Tax Avoidance

Pages 23-44

10.22108/far.2020.120404.1562

Omid Faraji; Reza SajadPour; Morteza Rafiee; Parisa Borji

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• PDF 1.46 M

The Relationship between Earnings Management Patterns with Investors’ Sentiment

Pages 45-62

10.22108/far.2020.120491.1567

Hamideh Asnaashari; Gholamhosein Asadi; Ehsan Ghahraie

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

Pages 63-82

10.22108/far.2020.124906.1672

Vahid Rouhollahi; Seyedabbas Hashemi; Maryam Farhadi; Maryam Sharifdoost

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

Pages 83-104

10.22108/far.2021.124385.1654

Mohammad reza Nikbakht; Mehran Jahandoust Marghoub; Soraia Weysihesar

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• PDF 1.19 M

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

Pages 105-124

10.22108/far.2020.123024.1632

Sohrab Osta; Hadi Sheikhi; Farshad Sabzalipour

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Journal of Financial Accounting Research Vol. 12, No.3, Ser No. (45) 2021

10.22108/far.2020.25539

• Editorial
• PDF 917.58 K