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)
Determination of financial performance measurement indicators and accounting system capabilities for financial accountability in Tehran Municipality

MOZHGAN MOHARRAMI; jafar babajani

Volume 14, Issue 55 , October 2017, Pages 1-30

https://doi.org/10.22054/qjma.2018.28756.1738

Abstract
  The purpose of this study was to determine financial performance measurement indicators, assess the adequacy and capability of existing indicators, and evaluate the capabilities of the accounting system to fulfill the financial responsibility of Tehran Municipality. In order to, theoretical fundamentals ...  Read More

Internal Audit Quality Improvement Strategies

Mohammad Reza Nikbakht; Zabihollah Rezaee; Vahid Mennati

Volume 14, Issue 55 , October 2017, Pages 31-70

https://doi.org/10.22054/qjma.2017.24956.1663

Abstract
  The modern internal auditing has recently been considered in Iran. Therefore, many of its aspects, including internal audit quality(IAQ) and Internal audit quality improvement strategies(IAQIS), have not been clarified yet. Also, limited areas of IAQ have been considered in previous research. In order ...  Read More

Cost Behavior Forecast Accuracy in Earning Forecast of Tehran Stock Exchange Companies

Ghasem blue; Zahra Farjam

Volume 14, Issue 55 , October 2017, Pages 71-92

https://doi.org/10.22054/qjma.2017.11041.1362

Abstract
  Aware of the economic performance of the business in the future will help potential investors and Creditors in economic decisions. Investment decision taken on the basis of forecasted earnings. Therefore the accuracy of these predictions is important. Prior research has shown that cost forecast error ...  Read More

Outcome of Financial Distress on Accruals Influencing Future Returns

darioush foroughi; Hadi Amiri; Seyed Mohammad Alsharef

Volume 14, Issue 55 , October 2017, Pages 93-123

https://doi.org/10.22054/qjma.2017.18138.1524

Abstract
  The purpose of the study is to investigate the influence of accruals on future assets’ returns and future stocks returns. Due to their estimating nature, accruals are less stable relative to cash flows; therefore, they are more influential on returns; however, financial distress may increase or ...  Read More

Studying the Relationship of Personality Factors and Learning in Accounting Students

Rafik Baghoomian; Hossein Rajabdorri; Manochehr Khoramin

Volume 14, Issue 55 , October 2017, Pages 125-143

https://doi.org/10.22054/qjma.2017.23726.1638

Abstract
  The purpose of this study is to investigate th e relationship between the personality factors including ability to communicate and tolerance of ambiguity, and learning in accounting students in Iran. The study is an applied-type survey. A questionnaire and a sample of 13 2 student s of accounting at ...  Read More

Predicting Financial Distress with using combined model of Accounting and Market Data with Logistic Regression Approach

Pari Khodakarimi; Parviz Piri

Volume 14, Issue 55 , October 2017, Pages 145-168

https://doi.org/10.22054/qjma.2018.11118.1366

Abstract
  Today’s, bankruptcy and financial distress is one of the important factors for decision making process of market participants, so the need to predicting them with using a suitable model is the manifest of financial market analysts and investors because it have a significant effect on shareholders' ...  Read More

Calculation of Credit Risk and Its Effect on Return in Tehran Stock Exchange

Amir Hossein Erza; Moslem Peymany; Farnaz Seifi

Volume 14, Issue 55 , October 2017, Pages 169-196

https://doi.org/10.22054/qjma.2017.24590.1655

Abstract
  Credit risk is one of the most important risks that affect Monetary and financial institutions. The main purpose of the paper is to assess the effect of credit risk on stock returns. Firstly, by reviewing the theoretical foundations, researches and expert opinion, quantitative and qualitative factors ...  Read More