Financial Accounting Research, Vol. 15, Issue 2, No.56, Summer 2023

10.22108/far.2023.28924

• Editorial
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The moderating role of corporate governance on the relationship between financial risk and cost of goods sold stickiness

Pages 1-32

10.22108/far.2023.138417.1985

mohammadhosein setayesh; Marzieh Yousefinezhad

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• PDF 1.57 M

The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty

Pages 33-64

10.22108/far.2023.138881.1993

Mojdeh Derakhshan; Mohammad Hosein Safarzadeh; Gholam Hosein Asadi; Abbas Raad

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• PDF 1.54 M

The effect of Institutional Investors’ Distraction on the stickiness of the board of directors' compensation with an emphasis on management's overconfidence

Pages 65-88

10.22108/far.2023.137391.1960

Rahim Bonabi Ghadim; Seyed Ali vaez

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• PDF 1.69 M

Evaluating weaknesses and approaches to improve budgeting in companies: A systematic literature review

Pages 89-112

10.22108/far.2023.137466.1964

Sohrab Osta; Vahid Hasanbeigy

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• PDF 1.19 M

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

Pages 113-140

10.22108/far.2024.139824.2019

Seyed Hesam Vaghfi; Mohamad Reza Sabz Alipoor; Seyed Ehsan Hosseini; Zeynab Nourbakhsh Hosseiny

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• PDF 1.21 M

Development of the auditor's risk tolerance model with the aim of improving the auditor's professional judgment (multifaceted foundation data approach)

Pages 141-157

10.22108/far.2023.138702.1988

Shahram Shafiei; Abdoreza Mohseni; Mostafa Ghasemi

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• PDF 675.86 K