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 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)
Accounting and various aspects of finance
the effect of economic boom and recession on speed of working capital adjustment

Hassan zalaghi; Maryam Zalaghi

Articles in Press, Accepted Manuscript, Available Online from 08 June 2024

https://doi.org/10.22054/qjma.2024.77458.2524

Abstract
  A company's effective investments in working capital are valuable; because it increases performance and reduces risk, which in turn reduces the cost of capital. In general, many researches have been conducted regarding working capital as well as adjustment towards the target and the effect of various ...  Read More

Audit Committee Characteristics and the Free Cash Flow: Testing the Agency and the Transactions Cost Theories

Mostafa Abdi; Hassan Zalaghi; Mahdi Kazemi Olum; Majid Aligiglo

Volume 17, Issue 68 , January 2021, , Pages 121-143

https://doi.org/10.22054/qjma.2021.49592.2116

Abstract
  According to the agency theory, the existence of effective corporate governance mechanisms (audit committee) can solve the problems associated with agency issues and, as a result, reduces the free cash flow of companies. However, according to the transaction costs theory, the existence of quality corporate ...  Read More

Relationship between Real Earnings Management and Accruals Earnings Management with the Transparency of Accounting Information in Listed Firms in Tehran Stock Exchange

Hassan Zalaghi; Asyieh Ghadami Mashhour

Volume 15, Issue 58 , July 2018, , Pages 161-179

https://doi.org/10.22054/qjma.2018.9430

Abstract
  Transparency is the core of financial reporting and the transparency of financial reporting is to provide an understanding of the economic facts of business units through financial reports. On the other hand, earnings management is an unrealistic report of a business's economic performance ...  Read More

The Impact of Audit Quality on forecasting Accurate of future operating cash flows

Hasan Zalghi; Amin Amir Bakhtiarvand

Volume 14, Issue 53 , April 2017, , Pages 173-198

Abstract
  In this study, the effect of audit quality on the forecasting accuracy of futureoperating cash flows of firms listed in the Tehran Stock Exchange has beeninvestigated. Audit quality has been measured with auditor size, auditorindustry specialization and auditor tenure. Similar to some previousresearches ...  Read More

The Impact of Audit Quality on forecasting Accurate of future operating cash flows

hassan zalaghi; Amin Amir Bakhtiarvand; saied Ebrahimzadeh

Volume 14, Issue 53 , April 2017

https://doi.org/10.22054/qjma.2020.9525.1322

Abstract
  In this study, the effect of audit quality on the forecasting accuracy of future operating cash flows among between firms listed in the Tehran Stock Exchange has been investigated. Audit quality has been measured with auditor size, auditor industry specialization and auditor tenure.Similar to some previous ...  Read More