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)
Financial Accounting
Investigating the Effect of Constraints on Earnings Management Strategies on the Application of Earnings Classification Shifting Strategy

Mohsen Imeni; Seyyed Mohammad Moshashaei

Volume 19, Issue 75 , October 2022, , Pages 203-236


  The two approaches are more prominent in the accounting literature, accrual-based earnings management and manipulating the actual activities however, the present study is considered the third type of earnings management model, namely a classification shifting. The purpose of this study is to investigate ...  Read More

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

Investigate the effect of real earnings management on bankruptcy predication models

Nezamoddin Rahimian; seyedjavad mirabbasi; Atena Khazen

Volume 15, Issue 60 , January 2019, , Pages 77-101


  In recent years, some managers have been smoothing income with real activities and accrual items in companies. They have been effecting on reported profits by utilization of earnings management instruments. Financial distress and bankruptcy are significant issues in the economics and accounting literature. ...  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

Examining Real Earnings Management to Avoid Losses

Mahmoud Lari Dashtbayaz; Mohammad Javad Saei; Arash Ghorbani

Volume 14, Issue 56 , January 2018, , Pages 155-181


  In this study, using a sample consisting of 2702 firm-year observations of firms listed in Tehran Stock Exchange, which their data were obtained for a period of 11 years from 1382 to 1392, we investigate whether firms with small pre-managed negative earnings, manage their income through real earnings ...  Read More

The Role of Audit Committee Financial Expertise on the Managerial Short-Termism

Yadollah Tarivardi; Salahoddin Ghaderi

Volume 14, Issue 54 , July 2017, , Pages 141-165


  Audit Committee is a key element of corporate governance. The knowledge and understanding of experienced Audit Committee members increase the Company's financial reporting and auditing value. The objective of this study is to investigate the impact of audit committee financial expertise on managerial ...  Read More

The effect of the role of audit committee financial expert on the managerial short-termism
Volume 14, Issue 54 , July 2017


  Audit Committee is a key element of corporate governance. Understanding and knowledge of experienced members of the Audit Committee increase the Company's financial reporting and auditing. The objective of this study is the investigation impact of audit committee financial expert on managerial short-termism ...  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

An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management

Hossien Fakhari; Javad Mohammadi; Mohsen Hasannataj Kordi

Volume 12, Issue 46 , July 2015, , Pages 130-154


  The novelty and mandatory rules about establishing of the auditcommittee in Iranian listed companies as one of the important part ofcorporate governance are controversial subject. It has been importantespecially when the real earnings management is involved. It is due to thepossibility of the detection ...  Read More

Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective

Gh. Karami; A. Tahriri; A. Davarinejad

Volume 8, Issue 31 , October 2010, , Pages 61-77

  The purpose of this paper is to investigate a relation between real earnings management and accounting earnings management to smooth earnings and to survey this fact when managers smooth earnings by real activities manipulation and when by discretionary accruals manipulation. On this paper is focus on ...  Read More