Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
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)
New Managerial Overconfidence Assessment Model and Earnings Forecasts: Generalized Method of Moments (GMM)

Sauber Sheri Anaghiz; Gholam Hossein Assadi Assadi; Mehdi Nikravesh

Volume 16, Issue 62 , July 2019, Pages 1-20

https://doi.org/10.22054/qjma.2019.10411

Abstract
  Management earnings forecast is one of the most important information resources in capital markets. The literature suggests managerial overconfidence is an effecting factors on the earnings forecasts’ accuracy. Because of users' relying to forecasted information, examination of the bias's effects ...  Read More

The Effects of Ownership Structure (Governmental and private) on Relationship between Disclosure Quality and Cost of Capital at Tehran Stock Exchange Listed Companies

Saeed Allah Bakhshi; Parviz Piri; Mehdi Heidari

Volume 16, Issue 62 , July 2019, Pages 21-43

https://doi.org/10.22054/qjma.2019.10412

Abstract
  The aim of this study is to review the effect of the ownership structure (governmental and private) on the relationship between the disclosure quality and the cost of capital. To achieve this purpose, a sample of 107 firms listed in the Tehran Stock Exchange during the years 2006 to 2015 were selected ...  Read More

The Effect of Audit Committee Characteristics on the Relationship between Audit Report Timeliness and Auditor Task Complexity

Mohammad Hossein Safarzadeh; Erfan Mohammadi

Volume 16, Issue 62 , July 2019, Pages 45-76

https://doi.org/10.22054/qjma.2019.10413

Abstract
  This paper is aimed to review the effect of audit committee characteristics on the relationship between audit report timeliness and auditor task complexity in the Tehran Stock Exchange (TSE). After analyzing the theoretical foundations and research hypotheses through systematic sampling, 39 companies ...  Read More

Evaluating the Effect of Accounting Conservatism on the Correction Process of Accruals Anomaly

Saeid Yadegari; Seyed Abbas Hashemi; Hadi Amiri

Volume 16, Issue 62 , July 2019, Pages 69-95

https://doi.org/10.22054/qjma.2019.10414

Abstract
  One of the main reasons for the accruals anomaly is the lower persistence of accrual component of earnings to its cash component. Conservatism, as an accounting convention, increases the reliability of accruals, therefore, it is predicted that conservatism increases accrual persistence. In this study, ...  Read More

The Impact of Corporate Governance on Momentum Strategies Profitability Considering Market Pressure and Management Entrenchment Hypotheses

Mehdi Sadidi; Maysam Ahmadvand

Volume 16, Issue 62 , July 2019, Pages 97-125

https://doi.org/10.22054/qjma.2019.10415

Abstract
  This study documents the impact of corporate governance nature on momentum strategies profitability in Tehran stock exchange. To do so, we firstly examined the profitability of short term, midterm, and long term momentum strategies and found that, regarding both raw data and industry adjusted data, only ...  Read More

A Model for Ranking of Earnings Quality Measures in Iran

Mohammad kashanipour; Gholamreza Karami; Mohsen Moradi Joz

Volume 16, Issue 62 , July 2019, Pages 127-150

https://doi.org/10.22054/qjma.2019.10425

Abstract
  Because of the importance and position of earnings in financial reporting information, this study is an attempt to present a model for ranking earnings quality drawing an expert's view. The present study aims to provide a model for earnings quality in Iran. After reviewing the theoretical literature ...  Read More

The Impact of Political Connections and Voluntary Disclosure in Tehran Stock Exchange

Seyed Ali Hosseini; Afsaneh Bahiraei

Volume 16, Issue 62 , July 2019, Pages 151-175

https://doi.org/10.22054/qjma.2019.10426

Abstract
  Voluntary disclosure is a surplus information on the legal requirement that includes financial and non-financial information for the more clarity of the company's processes. Voluntary disclosure as a kind of informed mechanism may be associated with different processes in the company. As a result, companies, ...  Read More