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 Performance-based Budgeting and Performance Control in Iran's Executive Apparatus Using Balanced Scorecard Technique

Mohammad Namazi; Amin Nazemi; Navid Reza Namazi; Esmail Moazzeni

Volume 20, Issue 77 , May 2023, , Pages 37-72

https://doi.org/10.22054/qjma.2023.69417.2400

Abstract
  In this research, operational budgeting was investigated in the form of four groups of contextual factors, structural factors, human factors and other factors on operational and research budgeting with analytical model, balanced evaluation method. The statistical population of this study is all executive ...  Read More

Accounting tools
Modeling the long-term performance of IPOs

Javad Shekakhah; Iraj Asghari

Volume 20, Issue 77 , May 2023, , Pages 107-139

https://doi.org/10.22054/qjma.2023.73315.2450

Abstract
  This article deals with modeling the long-term performance of IPOs in the Tehran Stock Exchange and OTC. Due to the difficulty of determining the definition of the long-term period, modeling was initially conducted for 12 periods. These periods ranged from 3 to 36 months. The purpose of this modeling ...  Read More

Accounting and various aspects of finance
Investigating the Relationship between Social Responsibility and Earnings Management in Banks through Emphasis on the Moderating Role of CEO Power

Saman Mohammadi; Zahra Oryaie; Ali Naderi

Volume 20, Issue 77 , May 2023, , Pages 183-218

https://doi.org/10.22054/qjma.2023.72015.2438

Abstract
  Considering the impact of CEO Power on a bank’s performance, CEOs can play a role in social responsibility and earnings management. Given that earnings management in banks can have various effects on other industries and the overall economy, banks tend to practice earnings management more frequently ...  Read More

Accounting and various aspects of finance
Public Sector Scorecard, Effectiveness of Accounting Information Systems and Sustainable Performance in Public Sector (Case Study: Government Offices in Bushehr City)

Gharibe Esmailikia; Raha Mohtasham

Volume 20, Issue 77 , May 2023, , Pages 219-259

https://doi.org/10.22054/qjma.2023.72146.2439

Abstract
  In recent decades, there has been increasing pressure on governments to improve their performance, and in this regard, the importance of achieving sustainable performance has doubled. The effectiveness of the accounting information system in public sector institutions plays an important role in achieving ...  Read More

Accounting and various aspects of finance
The Valuable Consequences of Financial Reporting Convergence towards Integrated Reporting

Hassan Badri Gamchi; Mohammad Hassani; Ahmad Yaghoobnezhad; Ehsan Rahmaninia

Volume 19, Issue 76 , March 2023, , Pages 97-130

https://doi.org/10.22054/qjma.2023.71385.2424

Abstract
  This paper analyzed the consequences of financial reporting convergence towards integrated reporting in Iran's capital market focusing on agency cost and cost of equity capital. In order to measure the financial reporting convergence towards integrated reporting, a checklist has been used which designed ...  Read More

Accounting and various aspects of finance
The effect of political connections on corporate investment and investment efficiency

Mousa Bozorg Asl; Mohammad Ebrahimi noudeh; Javid Yarahmadi

Volume 19, Issue 75 , October 2022, , Pages 69-94

https://doi.org/10.22054/qjma.2022.63860.2318

Abstract
  This research has been conducted with the aim of experimental test of the effect of political relations on the amount of investment of companies and its efficiency in the period of 2012 to 2019 of companies listed in the Tehran Stock Exchange. The method of data collection is archival and reference to ...  Read More

Accounting and various aspects of finance
Twenty-One Years of the Behavioral Accounting Research: A Bibliometric Analysis

gholamreza karami; Ehsan Dolatzarei; Omid Faraji

Volume 19, Issue 75 , October 2022, , Pages 165-201

https://doi.org/10.22054/qjma.2022.67031.2364

Abstract
  We intended to provide a comprehensive overview of behavioral accounting research. For this purpose, 371 articles published in two specialized journals of behavioral accounting - "Behavioral Research in Accounting" and "Advances in Accounting Behavioral Research"- have been analyzed. These journals are ...  Read More

Accounting and various aspects of finance
The Effect of Green Innovation and Environmental Management Accounting on Financial, Environmental and Economic Performance of the Company

mohammad namazi; Zahra Khorramdel Masouleh

Volume 19, Issue 74 , July 2022, , Pages 1-40

https://doi.org/10.22054/qjma.2022.65916.2350

Abstract
  The purpose of this study is to investigate the effect of green product innovation and green process innovation on company's financial, environmental and economic performanc. The mediating role of environmental management accounting on the relationship between product and green process innovation and ...  Read More

Accounting and various aspects of finance
Investigating the Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with the Role of Adjusting Management Overconfidence

Mehdi Heidari; Alireza Aliakbarlou; Ebrahim Khakpour Heydaranlou

Volume 19, Issue 74 , July 2022, , Pages 177-208

https://doi.org/10.22054/qjma.2021.59804.2249

Abstract
  Conservatism is an action that is used in conditions of uncertainty and limiting management optimistic behaviors to increase the reliability of financial statements. Financial distress and growth opportunities are among the factors that can improve the level of accounting conservatism. Meanwhile, managers' ...  Read More

Accounting and various aspects of finance
The Effect of Comparability of Financial Information on the Financial Reporting Timeliness with emphasis on the moderating role of stock price ambiguity

younes Badavar Nahandi; Gader Babaei

Volume 19, Issue 74 , July 2022, , Pages 209-237

https://doi.org/10.22054/qjma.2022.66517.2357

Abstract
  Financial information comparability among peer firms in the same industry reflects the similarity and the relatedness of firms’ operating environments and financial reporting. The main aim of this study is surveying the effect of financial information comparability on financial reporting timeliness ...  Read More

Accounting and various aspects of finance
The Impact of Corporate Governance Mechanisms on the Relationship between managers ' expectations stickiness & Future stock returns

nahid mohamadi; mehdi bahar moghadam; omid pourheidari

Volume 19, Issue 73 , April 2022, , Pages 27-56

https://doi.org/10.22054/qjma.2021.49198.2108

Abstract
  Predicting stock rates and securities pricing is one of the most important issues in financial markets. The information provided by managers in corporate financial statements helps investors make optimal decisions. The value of this information depends on their accuracy and correctness, and managers' ...  Read More

Accounting and various aspects of finance
Investigating the Relationship between Audit Expectation Gap and Investor Confidence: Examine the role of auditor’s improved level of communication

farzad eivani; hadis abdi; farshid kheirollahi; mehri alimoradi

Volume 19, Issue 73 , April 2022, , Pages 117-149

https://doi.org/10.22054/qjma.2021.62225.2286

Abstract
  The purpose of this study was to investigate the relationship between the audit expectation gap and investor confidence, also to investigate the role of the auditor’s improved level of communication on this relationship. To investigate this effect and a model with higher order constructs using ...  Read More

Accounting and various aspects of finance
Designing an Integrated Water Management Accounting Model Using Balanced Scorecard

mohammad namazi; Arezoo Mosallanejad

Volume 18, Issue 72 , January 2022, , Pages 27-56

https://doi.org/10.22054/qjma.2021.61932.2284

Abstract
  The purpose of this study is to design an accounting model for integrated water management through a combined exploratory method. In the qualitative part, using the Meta-Synthesis method, after searching in internal and external databases in the period 1980-2020, 147 studies were found, which after the ...  Read More

Accounting and various aspects of finance
The Impact of CEO’s Overconfidence on the Relationship between Cash Holdings and Excess

Mohammad Ali Aghaei; Mohammad Amri Asrami

Volume 18, Issue 72 , January 2022, , Pages 57-77

https://doi.org/10.22054/qjma.2021.51016.2139

Abstract
  In this study, the impact of CEO’s overconfidence on the relationship between cash holding and excess returns is investigated in companies listed in Tehran Stock Exchange during the years 2011-2018. For CEO’s overconfidence, overinvestment in assets, and for excess returns, the difference ...  Read More

Accounting and various aspects of finance
Managerial Ability and Risk-taking Behavior of a Company

hasan yari; rafik baghomian

Volume 18, Issue 72 , January 2022, , Pages 109-137

https://doi.org/10.22054/qjma.2021.58781.2229

Abstract
  One of the most important tasks for managers is decision-making. Life goes on today while the shadowing of uncertainty over all affairs has completely changed the decision-making process for various reasons. Companies, during their economic life, also face various factors that are unpredictable, and ...  Read More

Accounting and various aspects of finance
Relationship between Financial Report Readability and Stock Return Synchronicity with the Moderating role of Institutional Ownership and Information Asymmetry

Rafik Baghoomian; Hossein Rajabdorri; amirreza khanizolan

Volume 18, Issue 71 , October 2021, , Pages 57-86

https://doi.org/10.22054/qjma.2021.41277.1996

Abstract
  The purpose of this study is to investigate the relationship between financial report readability and stock return synchronicity with the moderating role of institutional ownership and information asymmetry in companies listed in the Tehran Stock Exchange (TSE). This research is in terms of its purpose. ...  Read More

Accounting and various aspects of finance
The Effect of Diversification Strategies on Inventory Performance

Zahra Yousefzadeh; Gholamreza Mansourfar; Farzad Ghayour

Volume 18, Issue 71 , October 2021, , Pages 113-142

https://doi.org/10.22054/qjma.2021.58687.2227

Abstract
  Today, with rapid and sustained changes in business markets, a growing number of companies have turned diversification into new product segments or global markets by shifting their business to increase the importance of long-term financial viability and sustainability. Moreover, increasing the variety ...  Read More

Accounting and various aspects of finance
Investigating Market Reaction to Asset Revaluation and Its Effect on Firm’s Access to Financing

Roya Soltani; Ali ebrahimnejad

Volume 18, Issue 71 , October 2021, , Pages 143-170

https://doi.org/10.22054/qjma.2021.58490.2223

Abstract
  In this study, we examine the market reaction to the asset revaluation of listed companies. We first estimate the market reaction to the asset revaluation announcement, then explore potential explanations for the market reaction. Asset revaluation can improve firm's access to financing by improving financial ...  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

https://doi.org/10.22054/qjma.2021.47802.2078

Abstract
  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

Accounting and various aspects of finance
Presentation the Pattern of Behavioral Entropy in Auditors (Case Study: the Audit Organization)

Ramin Hosseini; Alireza Matoufi; Mansor Kargaz; Ali Khozan

Volume 18, Issue 70 , July 2021, , Pages 139-166

https://doi.org/10.22054/qjma.2021.56119.2201

Abstract
  One of the problems that many organizations have is changing the behavior of the employees of that organization. Leaving the state of behavioral balance can be considered as human behavioral entropy that can no longer comment on his behavior. Understanding the causes of these behaviors can prevent many ...  Read More