Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
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)
Public Finance Bill Proposed by the Ministry of Economic Affairs and Finance: At a Glance

Jafar Babajani

Volume 17, Issue 66 , April 2020, Pages 1-26

https://doi.org/10.22054/qjma.2020.53263.2165

Abstract
  The ministry of economic affairs and finance with cooperation of supreme audit court, managers, and comptrollers has provided a new public finance bill to be introduced in Islamic parliament of Iran. The bill will be considered as the fifth public finance law since the advent of legislature in Iran if ...  Read More

Effectiveness of Schwartz’s Motivational Values and Accounting Code of Ethics on Fraudulent Financial Reporting

Mona sadat Kaboli; Ali Rahmani; Hashem Nikoomaram; Fraydoon RahnamayRoodposhti

Volume 17, Issue 66 , April 2020, Pages 27-50

https://doi.org/10.22054/qjma.2019.45619.2042

Abstract
  In response to recent cases involving materially misstated financial information arising from fraudulent financial reporting, stakeholder of entities and standard and regulated authority have increase their focus on strengthening effective factors on manger's unethical behavior.In experimental analyses, ...  Read More

Identification of Indicators of Banks subject to Bankruptcy Crisis Based on Thematic Analysis Method

MohammadReza Nikbakht; Mahmoud Ghorbani

Volume 17, Issue 66 , April 2020, Pages 51-86

https://doi.org/10.22054/qjma.2019.46817.2058

Abstract
  The occurrence of bankruptcy in the world's monetary systems is highly sensitive, as the systemic risk consequences associated with this phenomenon can have very devastating effects on the monetary and financial system of countries and lead to severe political and security crises. Valuable laws and regulations ...  Read More

Study Effect of Earnings Management Forecast News on Earnings Predictability and Disclosure Noises

Yazdan Marjanian; Farhad Shahveisi; Farzad Eivani; Azad Khanzadi

Volume 17, Issue 66 , April 2020, Pages 87-122

https://doi.org/10.22054/qjma.2020.46188.2047

Abstract
  The purpose of this study is to investigate the value relationship between good and bad news of management earnings forecasting with emphasis on impairment in management earnings forecasting. In this regard, to test the research hypotheses, data from 153 companies listed in Tehran Stock Exchange during ...  Read More

Managerial Ability and Marginal Value of the Cash

Iman Soukhakian; Hirad Nazari; Arash Tahriri

Volume 17, Issue 66 , April 2020, Pages 123-148

https://doi.org/10.22054/qjma.2020.33209.1829

Abstract
  Cash is considered as the most important internal source of any firm under its management’ control. The marginal value of cash is influenced by management ability. The purpose of the present study is to investigate the relationship between managerial ability and its impact on the marginal value ...  Read More

The Role of the Auditor's Ethical Decision to Disclose Financial and Non-Financial Secrets

Ebrahim Abbasi; Roya Izi

Volume 17, Issue 66 , April 2020, Pages 149-172

https://doi.org/10.22054/qjma.2020.40599.1979

Abstract
  This research intends to examine the role of the auditor's ethical decision making on disclosing financial and non-financial secrets and to present a model of auditor's decision making, with emphasis on the moderating role of perceived ethical severity. The tool used in the present research is a questionnaire ...  Read More

Provide a Comprehensive Model of the Relative Importance of Environmental Accounting Indicators Using Modeling (SEM).

Sedighe Azizi; Hojatollah Salari; Mohammad Hossein Ranjbar; David Khodadadi

Volume 17, Issue 66 , April 2020, Pages 173-203

https://doi.org/10.22054/qjma.2020.48736.2095

Abstract
  The accounting information system can play a significant role in helping to protect the environment from polluting manufacturing companies. How the company's spending on the environment is reflected in the accounts or how they are disclosed are issues that accounting can address to the management by ...  Read More