Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
Volume 16 (2019)
Volume 15 (2018)
Volume 14 (2017)
Volume 13 (2016)
Volume 12 (2015)
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)
The comparison of the value relevance of operating cash flows, current accruals, and non-current accruals with the value relevance of total amount of operating income؛ Evidence from Tehran Stock

Ghasem Blue; Nasim Lotfi

Volume 11, Issue 44 , March 2015, Pages 1-35

Abstract
  Various studies (wolk & et al, 2004, Beaver & Demski ,1979) indicate that changes in reported accounting earnings lead to changes in stock prices. Since current accounting earnings is useful in predicting future earnings , So the current earning due to the ability to predict future earnings and ...  Read More

Examining the impact of accruals quality and information relevance on the agency costs of the companies listed in Tehran Stock Exchange

Mohamad Namazi; gholamreza Rezaie

Volume 11, Issue 44 , March 2015, Pages 37-69

Abstract
  The purpose of this research is to study the effects of the accruals quality and the information relevance on the agency costs for the companies listed in Tehran Stock Exchange (TSE). Hence, an attempt will be made to answer the following question: “Is there a significant relationship between the ...  Read More

Investigation of the Relationship between Conservatism and Financial Efficiency of Firms in Tehran Stock Exchange by Supper Data Envelopment Analysis M.

Mohamad Hosein Setayesh0F; Manoochehr Roosta

Volume 11, Issue 44 , March 2015, Pages 71-95

Abstract
  Conservatism is the asymmetries of approving earnings and costs. This asymmetric can be influential on financial performance of the firms which is reported in terms of figures of financial statements. The purpose of this study is the investigation of the relationship between accounting conservatism and ...  Read More

Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market

Mahdi Moradzadehfard; Maryam Farajzadeh; Shima Karami; Morteza Adlzadeh

Volume 11, Issue 44 , March 2015, Pages 97-116

Abstract
  The purpose of this research is to examine both the relationship between accounting conservatism and level of investment under the need or no need of financing conditions and the impact of ultimate ownership on this association. The statistical society of the present research contains 103 companies selecting ...  Read More

The effect of financial reporting quality and debt maturity on investment efficiency

seyed Abbas Hashemi; Saeed Samadi; Reyhaneh Hadian

Volume 11, Issue 44 , March 2015, Pages 117-143

Abstract
  In current business world, companies require suitable strategies forbetter use of their resources and wealth to solve their economicproblems. For this goal, one way is development of investment. Inaddition to development of investment, the efficiency of investment isso important. Hence, this study examines ...  Read More

Real Earning Management, Corporate Governance and Cash Holding

Farshid Kheirallahi; Eshagh Behshoor; Farzad Eivani

Volume 11, Issue 44 , March 2015, Pages 145-161

Abstract
  Decreasing interest conflicts between stockholders and executives is thecorporate governance’s role and this is accentuated when managers perceivemotivations to deviate from the advantage of stockholders. Corporategovernance is likely to diminish profit management while improving theinvestors’ ...  Read More

Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market

Mahdi Moradzadeh Fard; Maryam Farajzadeh; Shima Karami

Volume 11, Issue 44 , March 2015

https://doi.org/10.22054/qjma.2020.938.1055

Abstract
  The purpose of this research is to examine both the relationship between accounting conservatism and level of investment under the need or no need of financing conditions and the impact of ultimate ownership on this association. The statistical society of the present research contains 103 companies selecting ...  Read More

Examining relationship between Information asymmetry and mispricing of accruals

maryam farajzadeh

Volume 11, Issue 44 , March 2015

https://doi.org/10.22054/qjma.2020.9437.1318

Abstract
  The purpose of the present study is to investigate the relationship between information asymmetry and mispricing of accruals in Tehran Exchange Market. hence, we hypothesize that there is a significant positive relationship between the level of information asymmetry and mispricing of accruals. we implement ...  Read More