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
Investigating the relationship between earnings management patterns and stock crash risk with emphasis on the role of audit quality

Erfan Mohammadi; hamideh Esnaashari

Volume 18, Issue 71 , October 2021, , Pages 171-200


  The risk of stock price crash is one of the topics of interest in capital market research. Since the main mission of capital market regulators is to protect the rights of investors, it has always been important to consider the factors that affect crash risk. The quality of financial reporting and earnings ...  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


  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 Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange

B Mashayekhi; A. H. Hosseinpour

Volume 13, Issue 49 , June 2016, , Pages 29-52


  AbstractMost of earnings management researches in Iran focus on abnormal accruals. Whereas accruals and real activities result in earnings management, which are complementary (Sanjaya and Saragih, 2012). According to various studies, accruals eventually lead to fraud (Jones et al, 2008). So far no research ...  Read More