Volume & Issue: Volume 13, Issue 1 - Serial Number 47, Spring 2021

10.22108/far.1400.26228

• Editorial
• PDF 707.9 K

Unintended Effects of Iran Accounting Standards Revision (in line with Standards Objectives)

Pages 1-24

10.22108/far.2020.120568.1571

Seyyede Masoomeh Hashemian; Mahdi Baharmoghaddam; Omid Pourheidari

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• PDF 761.57 K

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

Pages 25-44

10.22108/far.2021.123311.1640

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

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• PDF 458 K

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

Pages 45-66

10.22108/far.2021.125092.1675

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

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• PDF 572.45 K

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

Pages 67-86

10.22108/far.2021.125552.1683

Nasim Shahmoradi; Zohreh Tabatabaienasab

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• PDF 506.45 K

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

Pages 87-108

10.22108/far.2021.123312.1641

Somayeh Zaheri Abdehvand; Abdolkarim Moghadam; Ali Tamoradi

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• PDF 538.54 K

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

Pages 109-128

10.22108/far.2021.123513.1645

Mohammad Amri-Asrami; Mohammad Ali Aghaei

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• PDF 533.21 K