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)
Risk Assessment of the Corporate Tax Policies

Mohammad Ali Sari; Hosein Etemadi; Sahar Sepasi

Volume 14, Issue 54 , July 2017, Pages 6-24

Abstract
  In this study the relationship between tax avoidance and tax risk was investigated by measuring tax risk based on uncertainty approach using data collected from 114 companies during the years 2009 to 2015. For this purpose, the lower effective tax rate (ETR) and non-steady tax situation over time is ...  Read More

Rating Iranian Banks According to their Financial Strength

Mohammad Javad Salim; Jafar Babajani; Abolfazl Jafari

Volume 14, Issue 54 , July 2017, Pages 25-50

https://doi.org/10.22054/qjma.2018.8268

Abstract
  One of the essential needs of Iranian financial market participants (including money market and capital market participants) is rating Iranian banks based on their financial strength. This rating helps stakeholders, including shareholders, investors, customers, central bank and etc., to obtain more accurate ...  Read More

The Relation between Earnings Forecast Accuracy and Investment Efficiency

Yahya Hassas Yeganeh; Mohammad Marfou; Masoomeh Naqdi

Volume 14, Issue 54 , July 2017, Pages 51-72

https://doi.org/10.22054/qjma.2018.8269

Abstract
  Earnings forecast accuracy can affect investment efficiency. We expect that an increase in earnings forecast accuracy will result in an increase in investment efficiency and a decrease in both over-investment and under-investment. The purpose of this study is to examine the relation between management ...  Read More

Investigating the Effect of Management Ability on Dividend Policy Companies listed in Tehran Stock

Rezvan Hejazi; Soghra Fasihi; Behnam karamshahi

Volume 14, Issue 54 , July 2017, Pages 73-94

https://doi.org/10.22054/qjma.2018.8270

Abstract
  Dividend policy is one of the most important topics in finance literature; because dividend is one of the greatest cash payouts and the most important decision facing managers. Managers have to decide that what amount of earnings must be divided and what amount of earning must be reinvested in the terms ...  Read More

Examination of the Accounting Education Expectation Gap as a Result of the Current Legal Requirements

Fatemeh Tavasoli; Mohammad Ali Bagherpour Valashani; Mohammad Javade Saee

Volume 14, Issue 54 , July 2017, Pages 95-118

https://doi.org/10.22054/qjma.2018.8271

Abstract
  The results of prior researches have shown that the performance of accounting education systems in universities does not meet the needs of the current complicated markets. The purpose of this study is to identify and document the needs and expectations of accounting and auditing profession (in regard ...  Read More

Factors Affecting the Profitability of Banks

Mohammad Reza Mehrabanpour; Mohammad Mehdi Naderi Noorain; Effat Inanlou; Elham Ashari

Volume 14, Issue 54 , July 2017, Pages 119-140

https://doi.org/10.22054/qjma.2018.8272

Abstract
  highlighted the role of well-functioning financial systems in investing in different sectors of the economy. The financial systems facilitate the economic growth by aggregating the limited resources for enormous investments. Considering the important role of banks in financial systems and the significant ...  Read More

The Role of Audit Committee Financial Expertise on the Managerial Short-Termism

Yadollah Tarivardi; Salahoddin Ghaderi

Volume 14, Issue 54 , July 2017, Pages 141-165

https://doi.org/10.22054/qjma.2018.8273

Abstract
  Audit Committee is a key element of corporate governance. The knowledge and understanding of experienced Audit Committee members increase the Company's financial reporting and auditing value. The objective of this study is to investigate the impact of audit committee financial expertise on managerial ...  Read More

The Relation between Earnings Forecast Accuracy and Investment Efficiency

masoumeh naqdi

Volume 14, Issue 54 , July 2017

https://doi.org/10.22054/qjma.2017.10947.1361

Abstract
  Earnings forecast accuracy can affect investment efficiency. We expect that an increase in earnings forecast accuracy will result in an increase in investment efficiency and a decrease in both over-investment and under-investment. The purpose of this study is to examine the relation between management ...  Read More

Influencing Factors on Bank Profitability
Volume 14, Issue 54 , July 2017

https://doi.org/10.22054/qjma.2017.11251.1369

Abstract
  In the recent decades, in developing countries, economic growth has been so important. Existence of a well-function financing systems is crucial for investment in different parts of economy. Financing systems can facilitate countries economic growth, by concentrating, scarce resources and funds for large ...  Read More

Risk Assessment of the Corporate Tax Policies

MohammadAli Sari

Volume 14, Issue 54 , July 2017

https://doi.org/10.22054/qjma.2017.14184.1431

Abstract
  In this study by measuring tax risk based on uncertainty approach, the relationship between tax avoidance and tax risk was investigated by applying data collected from 114 companies during the years 2009 to 2015. For this purpose, the lower effective tax rate (ETR) and non-steady tax situation over time ...  Read More

The effect of the role of audit committee financial expert on the managerial short-termism
Volume 14, Issue 54 , July 2017

https://doi.org/10.22054/qjma.2017.16330.1473

Abstract
  Audit Committee is a key element of corporate governance. Understanding and knowledge of experienced members of the Audit Committee increase the Company's financial reporting and auditing. The objective of this study is the investigation impact of audit committee financial expert on managerial short-termism ...  Read More

Financial Strength Rating of the Iranian Banks

Abolfazl Jafari; Mohammad Javad Salimi; Jafar Babajani

Volume 14, Issue 54 , July 2017

https://doi.org/10.22054/qjma.2017.16503.1478

Abstract
  One of the essential needs for Iranian financial market participants (including money market and capital market participants) is rating them based on their financial strength rating. This rating help stakeholders, including shareholders, investors, customers, central bank and etc., to obtain more accurate ...  Read More