Financial Accounting Research, Vol. 15, Issue 1, No.55, Spring 2023

10.22108/far.2023.28923

• Editorial
• PDF 642.12 K

The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism

Pages 1-20

10.22108/far.2023.137522.1966

Amin Hajannejad; Alireza Rahrovi Dastjerdi; Seyed Mohsen Alavizadeh

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• PDF 1.05 M

The investigation of the relationship between tax avoidance and managerial empire-building considering corporate governance

Pages 21-48

10.22108/far.2024.139044.1995

Mansour Sadeghi Hosnijeh; Kazem Shamsaddini; Alireza Rahimi

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• PDF 2.06 M

The Role of Accountants in Water Resources Management with Emphasis on Climate Changes: Exploratory and Confirmatory Factor Analysis

Pages 49-72

10.22108/far.2023.138876.1991

Mohammad Nazaripour; Babak Zakizadeh

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• PDF 1.41 M

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

Pages 73-98

10.22108/far.2023.138946.1994

Samaneh Noraniazad; Abdolrasoul Rahmanian Koushkaki

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• PDF 1.47 M

The Impact of Dividend Payment Patterns and Price-to-Earnings Ratio on the Market Value of Companies Listed on the Tehran Stock Exchange

Pages 99-124

10.22108/far.2023.136641.1953

Saeid Yadegari; Maedeh Ranjbar Zahrani

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• PDF 2.5 M

Investigating the Effect of Financial Statement Comparability on the Marginal Value of Cash Holdings and Marginal Value of Capital Expenditure: Instrumental Variables Approach

Pages 125-148

10.22108/far.2023.137794.1973

Mehrdad Daghighi Masouleh; Masood Fooladi; Maryam Farhadi; Mahnam Molaei

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• PDF 1.26 M