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)
The First Step towards Financial Transparency: Designing an Advanced Model of Direct Payment to the Final Beneficiary

Ali Rahmani; Ali Shirzad; Marziyeh Nourahmadi

Articles in Press, Accepted Manuscript, Available Online from 27 November 2024

https://doi.org/10.22054/qjma.2024.80788.2596

Abstract
  This research aims to propose a comprehensive and efficient model for the implementation of direct payment to the final beneficiary in various government departments, and it investigates, designs, and presents it.This model must not only comply with legal requirements, but also include reliable IT infrastructure, ...  Read More

Accounting report
Companies Experiences in Applying IFRS in Iran

Ali Rahmani; Azam Valizadeh Larijani; Elham Rabihavi

Volume 19, Issue 74 , July 2022, , Pages 117-143

https://doi.org/10.22054/qjma.2022.62791.2298

Abstract
  The need for a set of qualified accounting standards has led to the development of international financial reporting standards. like many other countries globally, Iran has adopted these standards and required their application in a group of capital market companies. The main purpose of this study is ...  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

The Intangible Assets in Listed Companies in Tehran Stock Exchange and Their Impact on the Value Relevance

Ali Rahmani; Gharibe Esmaili

Volume 11, Issue 43 , October 2014, , Pages 1-23

Abstract
  Company valuation methods have been improved by the knowledge-based economy. Significant gap between corporate market value and accounting book value had led to numerous researches in "unexplained value" or "hidden reserve".Even though there are few surveys on intangible assets in Iran, Empirical studies ...  Read More