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 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)
Risk of beta: Evidence from Prospect Theory

Ali Saghafi; Roohollah Farhadi; Mohammad Taghi Taghavi Fard

Volume 12, Issue 45 , April 2015, Pages 9-38

Abstract
  According to Prospect Theory, Investors have different behaviors in theprofit and loss situations and indeed their trading behavior is different in bulland bear markets. This study uses quantile regression model (in differentquartiles) and OLS model to estimate beta of 180 firms. Results showed thatfirst, ...  Read More

Investigation of the type and Information Content of Accounting Adjustments of Firms Listed in the Tehran Stock Exchange

Rahmat Allah Houshmand Zaferanie; Omid Pourheydari

Volume 12, Issue 45 , April 2015, Pages 39-58

Abstract
  The purpose of this study is investigation of the type and information content of accounting adjustments of Firms Listed in the Tehran Stock Exchange (TSE). In this regard, in order to measure the information content of accounting adjustments, the mean cumulative abnormal returns before and after the ...  Read More

The relationship between Disclosure Quality and Audit Report Lag

Vahid Mollaimani; Mohammad Marfou

Volume 12, Issue 45 , April 2015, Pages 59-80

Abstract
  The speed of transferring of accounting information fromtransferors to users is so important that it is mentioned in accountingconceptual framework as a qualitative characteristics of accountinginformation. Barriers and problems discovering in informationchannel between transferors and users not only ...  Read More

The Impact of Highly Valued Equity on the Relation between Audit Quality and Discretionary Accruals

Naser Izadiniya; Naser Izadiniya

Volume 12, Issue 45 , April 2015, Pages 31-80

Abstract
  In this study ,the impact of highly valued equity on the relationbetween audit quality and Discretionary Accruals in the companieslisted in Tehran Stock Exchange is investigated .Audit quality ismeasured by using of the audit firm size, audit industry specialization,the length of the auditor-client relationship ...  Read More

Dividend Policy and Fraudulent Financial Reporting

Hassan Farajzadeh Dehkordi; Leila Aghaei

Volume 12, Issue 45 , April 2015, Pages 97-114

Abstract
  This paper investigates the relation between fraudulent financialreporting and firms’ dividend policies. Specifically, this researchconcentrated on situations that it is possible to classify financialrestatement into fraudulent and non-fraudulent based on themanagement’s incentives for discretionary ...  Read More

A study of the effects of Related Parties Transactions on the Agency costs

Mohammad Banafi; Ali Ghayouri Moghadam; Mohammad Mehdi Dana

Volume 12, Issue 45 , April 2015, Pages 115-134

Abstract
  The aim of this research is to find out whether Related Parties Transactions can produce a meaningful influence on the agency cost or not. To answer this question two definitions of agency cost are employed: Tobin’s Q Ratio and mutual relationship between the chance of development and free cash ...  Read More

The relationship between Disclosure Quality and Audit Report Lag

Vahid Molla Imeny; Mohammad Marfou

Volume 12, Issue 45 , April 2015

https://doi.org/10.22054/qjma.2020.751.1044

Abstract
  The speed of transferring of accounting information from transferors to users is so important that it is mentioned in accounting conceptual framework as a qualitative characteristics of accounting information. Barriers and problems discovering in information channel between transferors and users not ...  Read More

Dividend Policy and Opportunistic Financial Reporting
Volume 12, Issue 45 , April 2015

https://doi.org/10.22054/qjma.2020.823.1048

Abstract
  While perior studies faild to document a meaningful relationship between financial restatement, as a measure of earnings quality, and firms’ dividend paying policy, the purpose of the present study is to reinvestigate this relationship by classifying financial restatements into opportunistic and ...  Read More

Risk of Beta: Evidences from prospect theory

roohollah farhadi

Volume 12, Issue 45 , April 2015

https://doi.org/10.22054/qjma.2020.1094.1061

Abstract
  According to Prospect Theory, Investors have different behaviors in the profit and loss situations and indeed their trading behavior is different in bull and bear markets. This study uses quantile regression model (in different quartiles) and OLS model to estimate beta of 180 firms. Results showed that ...  Read More

The Impact of Highly Valued Equity on the Relation between Audit Quality and Discretionary Accruals

mehdi nirzaie; naser izadinya

Volume 12, Issue 45 , April 2015

https://doi.org/10.22054/qjma.2020.2173.1104

Abstract
  In this study ,the impact of highly valued equity on the relation between audit quality and Discretionary Accruals in the companies listed in Tehran Stock Exchange is investigated .Audit quality is measured by using of the audit firm size, audit industry specialization, the length of the auditor-client ...  Read More