Volume 22 (2025)
Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
Volume 16 (2019)
Volume 15 (2018)
Volume 14 (2017)
Volume 13 (2016)
Volume 12 (2015)
Volume 11 (2014)
Volume 10 (2012)
Volume 9 (2011)
Volume 8 (2010)
Volume 7 (2009)
Volume 6 (2008)
Volume 5 (2007)
Volume 4 (2006)
Volume 3 (2005)
Volume 2 (2004)
Volume 1 (2003)
stock exchange
Heterogeneity of Managerial Knowledge and the Tone of Explanatory Reports: The Mediating Role of Earnings Management

Mahdi Saghafi; Azam Pouryousof; Fatemeh Dastgerdi

Volume 22, Issue 86 , June 2025, , Pages 177-220

https://doi.org/10.22054/qjma.2025.83390.2645

Abstract
  The aim of this research is to examine the impact of knowledge heterogeneity among board members on the optimistic tone of explanatory reports, as well as to investigate the mediating role of earnings management in this relationship. It is expected that differences in the characteristics of a company’s ...  Read More

Profitability
The Effect of Presidential Elections on Earnings Management with the Moderating Role of Ownership Structure

Reza Malek; Hossien fakhari

Volume 22, Issue 85 , April 2025, , Pages 171-206

https://doi.org/10.22054/qjma.2025.82668.2627

Abstract
  The significant impact of politics on the capital market has led to a substantial body of accounting and financial research being linked to political events. Accordingly, this study investigates the effect of presidential elections on earnings management, considering the moderating role of ownership ...  Read More

Profitability
The Moderating Role of Conservatism in the Relationship between Audit Quality and Earnings Management

Hanie Hekmat; Vahid Heydarzadeh khalife khandi; Razieh Ghorbani

Volume 21, Issue 83 , November 2024, , Pages 121-162

https://doi.org/10.22054/qjma.2024.79187.2555

Abstract
  The purpose of this research is to investigate the moderating role of conservatism in the relationship between audit quality and earnings management. The current research is analytical and correlational. Furthermore, this study is considered quantitative based on the nature and characteristics of the ...  Read More

Profitability
The Moderating Role of Competitive Strength in the Relationship between Social and Environmental Performance and Financial Performance

Azam Valizadeh Larijani; Farzaneh Yousefi Asl; Fatemeh Shirzadi; Niloofar Zamani

Volume 21, Issue 82 , September 2024, , Pages 137-166

https://doi.org/10.22054/qjma.2024.77352.2523

Abstract
  Compliance with social and environmental responsibilities is one of the requirements of the current competitive era, and the competitive pressure on companies in this situation imposes costs that can affect financial performance. This research investigates the moderating role of competitive strength ...  Read More

Accounting and various aspects of finance
Investigating the Relationship between Social Responsibility and Earnings Management in Banks through Emphasis on the Moderating Role of CEO Power

Saman Mohammadi; Zahra Oryaie; Ali Naderi

Volume 20, Issue 77 , May 2023, , Pages 183-218

https://doi.org/10.22054/qjma.2023.72015.2438

Abstract
  Considering the impact of CEO Power on a bank’s performance, CEOs can play a role in social responsibility and earnings management. Given that earnings management in banks can have various effects on other industries and the overall economy, banks tend to practice earnings management more frequently ...  Read More

Financial Accounting
Investigating the Effect of Constraints on Earnings Management Strategies on the Application of Earnings Classification Shifting Strategy

Mohsen Imeni; Seyyed Mohammad Moshashaei

Volume 19, Issue 75 , October 2022, , Pages 203-236

https://doi.org/10.22054/qjma.2022.67557.2375

Abstract
  The two approaches are more prominent in the accounting literature, accrual-based earnings management and manipulating the actual activities however, the present study is considered the third type of earnings management model, namely a classification shifting. The purpose of this study is to investigate ...  Read More

Accounting report
Investigating the Relationship between Managers' Narcissism and the Optimistic Tone of Financial Reporting: The Adjusting Role of Earnings Management

Elnaz Akbarlou; Mehdi zeynali; Mehdi alinezhad sarokolaei; Rasoul baradaran hassan zadeh

Volume 18, Issue 72 , January 2022, , Pages 169-192

https://doi.org/10.22054/qjma.2021.59285.2237

Abstract
  Narcissist managers, with behavioral characteristics such as selfishness, domination, and self-aggrandizement, don’t consider rules and regulations important. They manipulate detailed accounting reports opportunistically using positive words in an optimistic manner. This study aims to investigate ...  Read More

Political Connections, Related Party Transactions and Earnings Management In Listed Companies in Tehran Stock Exchange

Mohammad Reza Abbaszadeh; Javad Rajabalizadeh; Mostafa Ghannad

Volume 16, Issue 63 , October 2019, , Pages 129-155

https://doi.org/10.22054/qjma.2019.10649

Abstract
  In firms with political connections, Related party transactions may be facilitate the goals of this. In other words, related party transactions in firms with political connections and existence influential members, could lead to abuse of company resources and therefore the earnings management. The purpose ...  Read More

Earnings Management and Risk Valuation in the Banking Industry: Evidence from Loan Loss Provisions

Ahmad Badri; Ali Ebrahimnejad; Ali Tahmasebi Torshizi

Volume 15, Issue 60 , January 2019, , Pages 1-32

https://doi.org/10.22054/qjma.2019.9950

Abstract
  An extensive literature examines managers’ incentives to smooth reported earnings using accruals in order to reduce price fluctuation of stocks in markets. Banks have additional incentives to engage in earnings management for a number of reasons, including tighter regulatory environment. They also ...  Read More

The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange)

afshin ahmadi looye; Hashem Nikoomaram; Fraydoon Rahnamay Roodposhti; Bahman Banimahd

Volume 15, Issue 60 , January 2019, , Pages 103-123

https://doi.org/10.22054/qjma.2019.9954

Abstract
  In the present study, for the first time, we investigate the effect of the right of auditor's choice on the Accruals based Earnings management based on Glaser's choice theory. The findings of the empirical Reviews by the use of OLS regression on a sample of 173 active firms in Tehran Stock Exchange during ...  Read More

Classification Shifting Phenomenon in Earning Management

Ali Saghafi; Mozaffar Jamalian Pour

Volume 15, Issue 57 , April 2018, , Pages 1-23

https://doi.org/10.22054/qjma.2018.8911

Abstract
  Classification shifting announced as new tools for earning management and become new subject for accounting research. In this article, we explore how classification shifting must measure and probe position of this tools in listed companies at Iranian stock exchange. For this purpose we gather data for ...  Read More

Audit Quality and Overvalued Equity

Nezamoddin Rahimian; Mohammad Taghi Taghavifard; Sepideh Javadi Sofiani

Volume 13, Issue 52 , January 2017, , Pages 111-140

https://doi.org/10.22054/qjma.2017.7739

Abstract
  The main role of financial reporting is the effective transfer of financial information to people outside of the organization in a valid way while being ontime. This way, managers have the opportunity to judge the financial reports. This study aimed to investigate the impact of audit quality incentives ...  Read More

The Effect of Earnings Management on the Performance of Accounting Earnings-Based on Valuation Models

Abbas i Aflatooni

Volume 13, Issue 50 , July 2016, , Pages 185-203

https://doi.org/10.22054/qjma.2016.7063

Abstract
  Some valuation models use the accounting earnings and others use the cash flows as inputs to measure the intrinsic value of stocks. The empirical evidences show that the performance of earnings-based models is generally higher than that of non-earnings-based models. In addition, based on empirical evidences, ...  Read More

The Effect of Earnings Management on the Performance of Accounting Earnings-Based Valuation Models
Volume 13, Issue 50 , July 2016

https://doi.org/10.22054/qjma.2020.2491.1110

Abstract
  Some valuation models use the accounting earnings and others use the cash flows as inputs to measure the intrinsic value of stocks. The empirical evidences show that the performance of earnings-based models is generally higher than that of non-earnings-based models. In addition, based on empirical evidences, ...  Read More

Earnings Management and the Effect of Earnings Quality on Future Profitability of the Tehran Stock Exchange Bankrupt Firms

Ahmad Ahmadpoor; asoomeh hahsavari

Volume 11, Issue 41 , April 2014, , Pages 37-58

Abstract
  This study investigates how management Authority of bankrupt firms performs in reporting future profitability and earnings quality effect in Tehran Stock Exchange during 1385-1390. Discretionary accrual is considered as measure of earnings management. Also in this study, it is investigated the effect ...  Read More

The Impact of Earnings Management on Value- Relevance of Financial Statement Information

V. Mojtahedzadeh; S. Sadeghi Askari

Volume 8, Issue 31 , October 2010, , Pages 33-60

Abstract
  This study examines the impact of earnings management on the value -relevance of financial statement information by considering short-term and long-term discretionary accruals. This study uses valuation framework, developed by Ohlson (1995) and Jones (1991) as basis for developing two distinct models ...  Read More

The Impact of Earnings Management, Profitability Ratios and Firm Size on Capital Structure

M. A. Aghaei; A. A. Javan; M. Nazemi Ardakani; E. Mousavi

Volume 7, Issue 25 , April 2009, , Pages 87-103

Abstract
  Decision making about capital structure and determining its effectiveness is increasingly important subject in managing of firms. In addition, earnings management is one of the effective factors on capital structure in corporate governance subjects. This study aimed to investigate the impact of earnings ...  Read More

Corporate Governance Mechanisms, Debt Ratio, Firm Size and Earnings Management

Yahya Hassas Yeganeh; Saber Sheri; H. Khosrownejad

Volume 6, Issue 24 , January 2009, , Pages 79-115

Abstract
  In order to solve the distrust problem of the moral hazard in information asymmetry issue in capital markets, corporate governance is introduced. This is an assumption that corporate governance results to a healthful life for organizations in a long horizon and protects the stockholders interests. International ...  Read More

The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals

Mohamad Arabmazar Yazdi; M. Mostafazadeh

Volume 6, Issue 23 , October 2008, , Pages 1-18

Abstract
  This study provides events about the impact of Earnings Management on the Value-Relevance of Earnings and Book Value with comparison of short­ term and long-term discretionary accruals. According to the result of this study, in Tehran Stock Exchange (TSE), Earnings management reduces the value-relevance ...  Read More

Evaluation of Effecting Variables on the Credibility of Management Earning Forecast

Mohsen Khoshtinat; Morteza Akbari

Volume 5, Issue 19 , October 2007, , Pages 21-49

Abstract
  Different information introduced to the market by the listed companies affect share prices in the capital market. Some are used for forecasting and estimation, so its credibility and authenticity is under question. A major problem almost all managers are facing with is that to what degree their earnings ...  Read More

The Effect of Corporate Governance on Decrease Earning Management

Yahya Hassas Ycganeh; Narges Yazdanian

Volume 5, Issue 17 , April 2007, , Pages 151-171

Abstract
  This research seeks to find an answer to this quest ion ''how do some corporate governance practices affect earning management in Iran?" The investigated corporate governance principals in this research are: the percentage of institutional investors' ownership, the existence of non-executive directors ...  Read More

Relationship between Disclosure Quality and Earnings Management

Hamid Bodaghi; HamidReza Bazaz Zadeh

Volume 5, Issue 17 , April 2007, , Pages 173-212

Abstract
  The most investigation of earnings Management literature are about why and how earnings management are done and what the results of this behavior i s. But there have been very few researches on the ways to controlling this. This research pays attention to more and more complete disclosure as an approach ...  Read More