Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
Volume 16 (2019)
Volume 15 (2018)
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)
An Empirical Evaluation of Value Relevance and Information Content of Capital-Based Human Capital Financial Reporting (HCFR) Model

Ali Saghafi; Ghasem Blue; Narges Rezapour

Volume 14, Issue 53 , April 2017, Pages 9-44

Abstract
  The importance of human capital (HC) is a broadly accepted concept and human capital financial reporting as the traditional concept of "human resource accounting", has a long history. However, human capital financialreporting is still an unresolved problem in reporting which makes the investigation ...  Read More

Modeling of the Relationship among Auditing Quality Factors Using Cause and Effect Approach in System Dynamics

Gholamhossein Mahdavi; Navid Reza Namazi

Volume 14, Issue 53 , April 2017, Pages 45-70

https://doi.org/10.22054/qjma.2017.8001

Abstract
  Auditing quality has special importance for financial statement’s users,managers, and auditors. The aim of this study is to model the relationshipamong auditing quality factors and investigating the effect of mutualrelationship among its related variables. For this purpose, 101 firms listed inTehran ...  Read More

Cost Stickiness and Anti-Cost Stickiness of Non- Manufacturing Costs in Iranian Firms

Gholamhossein Asadi; Behzad Beig Panah Beig Panah

Volume 14, Issue 53 , April 2017, Pages 71-90

Abstract
  Cost stickiness denotes the asymmetric response of costs to sales increasesversus sales decreases. In this paper, we also consider the concept of costanti-stickiness. Cost anti-stickiness happens when the decrease of costs incase of a fall in sales is more than the increase of costs due to an equal rise ...  Read More

Investigating the Effect of Correlation between Firms' Earnings and Announcement Timing on the Accruals

Hamid Haghighat; Mohammad Rahimpoor; Nikoo Khansari; Ramin Ghorbani

Volume 14, Issue 53 , April 2017, Pages 91-112

https://doi.org/10.22054/qjma.2017.8004

Abstract
  Investigating the Effect of Correlation between Firms'''''''''''''''' Earnings and Announcement Timing on the Accruals  Read More

Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange

Gholamreza Mansourfar; Bahman Qaderi; Fatemeh Daneshyar

Volume 14, Issue 53 , April 2017, Pages 113-142

Abstract
  Using structural equation modeling approach, this research aims to explorethe effect of political costs on financial reporting quality. For this purpose,66 publicly-listed firms from Tehran Stock Exchange for the period 2006 to2014 were selected as the final data set. As an independent variable, theobservable ...  Read More

The relationship between corporate governance and related party transactions

Mohammad Hosein Safarzadeh; Sajedeh Tavoosi

Volume 14, Issue 53 , April 2017, Pages 143-172

https://doi.org/10.22054/qjma.2017.8006

Abstract
  One of the concepts which recently have been discussed a lot by corporategovernance regulators and standard setters is related party transaction. Related partytransaction due to the complexity in recognition and disclosure are considered to beone the challenges of financial reporting which can influence ...  Read More

The Impact of Audit Quality on forecasting Accurate of future operating cash flows

Hasan Zalghi; Amin Amir Bakhtiarvand

Volume 14, Issue 53 , April 2017, Pages 173-198

Abstract
  In this study, the effect of audit quality on the forecasting accuracy of futureoperating cash flows of firms listed in the Tehran Stock Exchange has beeninvestigated. Audit quality has been measured with auditor size, auditorindustry specialization and auditor tenure. Similar to some previousresearches ...  Read More

An Empirical Evaluation of Relevance and Information Content of Capital-Based Human Capital Financial Reporting Model

Ali Saghafi; Ghasem Blue

Volume 14, Issue 53 , April 2017

https://doi.org/10.22054/qjma.2020.13127.1404

Abstract
  The significance and critical role of human capital (HC) is broadly accepted. Human capital financial reporting as the classic "human resource accounting", has a long history. As a result, many methods have been proposed for HC measuring and reporting. Given that the HC financial reporting is still an ...  Read More

Modeling of the Relationship among Auditing Quality Factors by Using Cause and Effect Approach in System Dynamics
Volume 14, Issue 53 , April 2017

https://doi.org/10.22054/qjma.2020.17480.1509

Abstract
  Auditing quality has special importance for financial statement’s users, managers and auditors. The aim of this study is modeling the relationship among auditing quality factors and investigating the effect of mutual relationship among its related variables. For this purpose, 101 firms listed in ...  Read More

The Survey Effect of Firm's earnings Correlation and Announcement Timing on The Accruals of companies accepted in Tehran stock exchange

Hamid Haghighat

Volume 14, Issue 53 , April 2017

https://doi.org/10.22054/qjma.2020.10146.1337

Abstract
  Abstract declaration of Accounting profit Or any of the published information, if it is properly be published between capital investors, to a large extent reduce the information asymmetry. In this paper, the relationship between Relative earnings performance and discretionary accruals firms were studied ...  Read More

The Impact of Audit Quality on forecasting Accurate of future operating cash flows

hassan zalaghi; Amin Amir Bakhtiarvand; saied Ebrahimzadeh

Volume 14, Issue 53 , April 2017

https://doi.org/10.22054/qjma.2020.9525.1322

Abstract
  In this study, the effect of audit quality on the forecasting accuracy of future operating cash flows among between firms listed in the Tehran Stock Exchange has been investigated. Audit quality has been measured with auditor size, auditor industry specialization and auditor tenure.Similar to some previous ...  Read More

Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange

bahman qaderi; gholamreza mansourfar; fatemeh daneshyar

Volume 14, Issue 53 , April 2017

https://doi.org/10.22054/qjma.2020.12936.1398

Abstract
  Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange Abstract Using structural equation modeling approach, this research aims to explore the effect of political costs on financial reporting quality. For this purpose, 66 publicly listed ...  Read More