Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
Volume 16 (2019)
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)
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

The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock Exchange

Mohammad Ali Aghaei ; Hassan Hassani; Hassan Bagheri

Volume 15, Issue 57 , April 2018, Pages 24-47

https://doi.org/10.22054/qjma.2018.8912

Abstract
  In this study, the effect of managerial ability have been studied on tax avoidance in the companies listed in Tehran Stock Exchange. The Indicators used to measure avoid paying tax are the book effective tax rate, the cash effective tax rate and long-run cash effective tax rate. The sample includes 122 ...  Read More

An analysis of Earnings Persistence, Cash Flow and Accruals on a Scale of Industries and Companies

Farokh  Barzideh; Seyed Mostafa Hasanzadeh Diva

Volume 15, Issue 57 , April 2018, Pages 49-72

https://doi.org/10.22054/qjma.2018.8913

Abstract
  According to economic theory, industry-wide component of firm performance is more persistent than the firm- specific component. This paper provided evidence on this assertion and examines the relative persistence of industry-wide profit and firm-specific profit. For this purpose the information of 135 ...  Read More

Managerial Ability and Investment Inefficiency in Tehran Stock Exchange Listed Companies

Musa Bozorgasl; Bistoon Salehzadeh; Mahsa Mohammadi

Volume 15, Issue 57 , April 2018, Pages 73-94

https://doi.org/10.22054/qjma.2018.8914

Abstract
  In the present paper the relationship between managerial ability and investment inefficiency has been investigated using financial information of 76 Tehran stock exchange listed companies for a six year from the beginning of 1387 to the end of 1392. Managerial ability is defined as talent of individual ...  Read More

Presenting a Sustainable Model of Basu Conservatism Using the GMM-sys Method

Farhad Fallahnezhad; Hossien Fakhari; Shahriar Zaroki

Volume 15, Issue 57 , April 2018, Pages 95-122

https://doi.org/10.22054/qjma.2018.8915

Abstract
  To explain the estimation of conservatism as a limiting covenant in accounting, the current paper discussed Basu (1997) conservatism model and Nichols (2010) generalized conservatism model and examined the problems about these models  as regards the validity and generalizability of the results of ...  Read More

The Effect of Moderating Audit Quality on Investor Sentiment in Stock Pricing

Mehdi Baharmoghaddam; Hossein jokar

Volume 15, Issue 57 , April 2018, Pages 123-146

https://doi.org/10.22054/qjma.2018.8916

Abstract
  Several studies in Tehran Stock Exchange have examined the effect of audit quality on investment decisions in the market, but toward most of these studies are based solely on the principle of rationality of economic agents and documentation of the relationship between audit quality and stock price and ...  Read More

Investigating the Role of Accounting Information Uncertainty on Investors’ Reaction to Earnings Announcement

Mehdi Arabsalehi; Narges Hamidian; Hadi Amiri

Volume 15, Issue 57 , April 2018, Pages 147-170

https://doi.org/10.22054/qjma.2018.8917

Abstract
  The purpose of this study is investigating the role of accounting information uncertainty on investors’ reaction to earnings announcement, as well as investors’ reaction to good earnings news. For doing so, a sample of 162 listed companies in the Tehran Stock Exchange in the period 1384 to ...  Read More