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

Ali Rahmani; Ali Shirzad; Marziyeh Nourahmadi

Volume 21, Issue 86 , June 2025

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 and various aspects of finance

Identifying and Prioritizing the Factors Related to Agency Theory, Government shortcomings and the Consequences of Critical Theory Maturity in Accounting and the Quality of Social Benefits

Seyyed Hossein Noorhosseini Niyaki; Mehdi Meshki Miavaghi; Soghra Barari Nokashti

Volume 21, Issue 86 , June 2025

https://doi.org/10.22054/qjma.2024.81824.2611

Abstract

This study was conducted with the aim of evaluating factors related to agency theory, shortcomings of government, consequences of critical theory maturity and the quality of social benefits in Management Accounting. The Foundation's data theory method was used to present a model regarding the maturity ... Read More

Accounting report

To explain the pattern of financial reporting complexity: grounded theory approach

Pouyan Mohammadi; hamideh asnaashari; MohammadHosien SafarZade

Volume 21, Issue 86 , June 2025

https://doi.org/10.22054/qjma.2025.82368.2619

Abstract

The purpose of financial reporting is to present commercial and economic realities. Hiding these facts can lead to a chain of negative consequences for investors, lenders, customers, suppliers and employees. Meanwhile, there is a growing concern on the complexities involved in financial reporting. To ... Read More

Financial Accounting

Expanding the Mathematical Functions Matrix in the Futurology of Intertextuality in Disclosure Comprehensive Information for Stakeholders

Kambiz Taghipour; Naghi fazeli; Arezoo Khosaravani

Volume 21, Issue 86 , June 2025

https://doi.org/10.22054/qjma.2024.80910.2593

Abstract

The purpose of this study is perspectives of intertextuality in disclosure comprehensive information for stakeholders by the mathematical functions matrix. This study is considered applied in terms of the type of result, and from the point of view of the goal, it is placed in the category of exploratory ... Read More

stock exchange

Heterogeneity of managers' knowledge and the Tone of Explanatory Reports: The Mediating Role of Earnings Management

Mahdi Saghafi; Azam Pouryousof; Fatemeh Dastgerdi

Volume 21, Issue 86 , June 2025

https://doi.org/10.22054/qjma.2025.83390.2645

Abstract

The aim of the present research is to examine the impact of the heterogeneity of knowledge among board members on the Optimistic tone of explanatory reports, as well as to investigate the mediating role of earnings management in this relationship In fact, it is expected that differences in the characteristics ... Read More

Financial audit

Evaluating The Consequences of The Dominant Hegemonic Powerism Promotion in Auditing Institutions: Testing The Effectiveness of Auditors' Working Life Quality

Farzaneh Pourmahdi Borujeni; Bahareh Banitalebi Dehkordi; Hamid Reza Jafari Dehkordi

Volume 21, Issue 86 , June 2025

https://doi.org/10.22054/qjma.2025.82918.2634

Abstract

The purpose of this based on two analytical bases, in the first place, is to identify the areas of hegemonic powerism spread in audit institutions to provide a paradigmatic theoretical framework and in the second place, the evaluation of the results of the phenomenon of hegemonic powerism in the structure ... Read More

Financial Accounting

The Framework of The Management Accounting Phenomenon with The Six Sigma Approach

Ebrahim Madanpisheh; Mohammadreza Abdoli; Maryam Shahri; Mehdi Safari Gerayli; Hasan Valiyan

Volume 21, Issue 86 , June 2025

https://doi.org/10.22054/qjma.2025.83142.2642

Abstract

This study attempts to create a management accounting framework with a Six Sigma approach and evaluate the identified dimensions. The method used in this research is grounded theory in the qualitative phase and evaluating the identified dimensions in the quantitative phase. The study's questioning period ... Read More

The Impact of CEO’s Overconfidence on the Relationship between Cash Holdings and Excess

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

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

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

https://doi.org/10.22054/qjma.2016.4193

Abstract

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

Investigating the Impacts of Voluntary Disclosure Level on the Information Asymmetry of the Companies Listed in Tehran Stock Exchange

Volume 11, Issue 42 , July 2014, , Pages 89-114

Abstract

Managers venture to voluntary disclosure to inform investors about firms’ future point of views, goals and strategies. Financial and non-financial voluntary information reduce information asymmetry, increase stock liquidity and improve financial stability. In this research the relation of voluntary ... Read More Managers venture to voluntary disclosure to inform investors about firms’ future point of views, goals and strategies. Financial and non-financial voluntary information reduce information asymmetry, increase stock liquidity and improve financial stability. In this research the relation of voluntary disclosure level and information asymmetry of listed companies of Tehran Stock Exchange is investigated. Botosan (1997) check list which has been adjusted by kashanipour and et al. (2009) was utilized to measure voluntary disclosure level. The check list consists of 71 indices through six section of background information, the summery of historical results, Key Non-Financial Statistics, Segments Information, Projected Information and Management Discussion and Analysis. Moreover, information asymmetry variable is measured by using Venkatash and Chiang (1986) model. To test research hypotheses multivariate regression with panel data is utilized. The results show that there is no significant relation between voluntary disclosure level and information asymmetry of 122 listed companies of Tehran Stock Exchange during 2003-2011. Keywords: Voluntary disclosure level, Information asymmetry, Liquidity, Capital market. Managers venture to voluntary disclosure to inform investors about firms’ future point of views, goals and strategies. Financial and non-financial voluntary information reduce information asymmetry, increase stock liquidity and improve financial stability. In this research the relation of voluntary disclosure level and information asymmetry of listed companies of Tehran Stock Exchange is investigated. Botosan (1997) check list which has been adjusted by kashanipour and et al. (2009) was utilized to measure voluntary disclosure level. The check list consists of 71 indices through six section of background information, the summery of historical results, Key Non-Financial Statistics, Segments Information, Projected Information and Management Discussion and Analysis. Moreover, information asymmetry variable is measured by using Venkatash and Chiang (1986) model. To test research hypotheses multivariate regression with panel data is utilized. The results show that there is no significant relation between voluntary disclosure level and information asymmetry of 122 listed companies of Tehran Stock Exchange during 2003-2011. Keywords: Voluntary disclosure level, Information asymmetry, Liquidity, Capital market. In this research effect of extreme and moderate cash flows in explanatory power of model when the earnings are extreme is investigated through the extended version of Easton and Harris model. In this study in period of 1385 to 1391 we had 665 firm-year observations that after the removal of outliers we reach to 594 observations. We use OLS regression that in this regression we confront with unbalanced panel data with random effect. For classification of earnings and cash flows to extreme and moderate we use quintiles. Likewise, for comparing explanatory power of the models we use Cramer's (1987) Z-statistic. After all, with attention to statistic of this test we conclude that moderate cash flows relative to extreme cash flows when the earnings are extreme have effectson explanatory power. Keywords: Extreme Earnings, Moderate and Extreme Cash Flows from operation, Explanatory Power. In this research effect of extreme and moderate cash flows in explanatory power of model when the earnings are extreme is investigated through the extended version of Easton and Harris model. In this study in period of 1385 to 1391 we had 665 firm-year observations that after the removal of outliers we reach to 594 observations. We use OLS regression that in this regression we confront with unbalanced panel data with random effect. For classification of earnings and cash flows to extreme and moderate we use quintiles. Likewise, for comparing explanatory power of the models we use Cramer's (1987) Z-statistic. After all, with attention to statistic of this test we conclude that moderate cash flows relative to extreme cash flows when the earnings are extreme have effectson explanatory power. Keywords: Extreme Earnings, Moderate and Extreme Cash Flows from operation, Explanatory Power.

The Impact of Intellectual Capital on Financial Performance of Companies Listed in TSE

Volume 11, Issue 41 , April 2014, , Pages 83-103

Abstract

A great change and shift from financial resources to knowledge is being experienced nowadays. Physical and financial assets are essential but not enough to reach organizational goals, instead, knowledge, technological settings, good customer relations, information systems,... those constitute organization’s ... Read More

Rating Iranian Banks According to their Financial Strength

Volume 14, Issue 54 , July 2017, , Pages 25-50

https://doi.org/10.22054/qjma.2018.8268

Abstract

One of the essential needs of Iranian financial market participants (including money market and capital market participants) is rating Iranian banks based on their financial strength. This rating helps stakeholders, including shareholders, investors, customers, central bank and etc., to obtain more accurate ... Read More

Information Technology Integration in Internal Auditing: Challenges, Barriers and Solutions

Zahra Masoumi Bilondi; Maryam Sadat Tabatabaeian; Nasrin Yousefzadeh

Articles in Press, Accepted Manuscript, Available Online from 22 December 2024

https://doi.org/10.22054/qjma.2024.82520.2625

Abstract

In recent years, much more attention has been paid to the adoption of information technology (IT) in organizations, particularly in the field of internal auditing. Integrating IT tools and systems into traditional auditing practices is a key driver for promoting the efficiency, effectiveness, and accuracy ... Read More

Modeling the Detection of Firms Financial Fraud under The Implementation of Artificial Neural Network's Evaluation Algorithms

Marzieh Poursaedi; Mahmood Hematfar; , Seyed Enayatallah Alavi; Roya Nasirzadeh

Articles in Press, Accepted Manuscript, Available Online from 03 February 2025

https://doi.org/10.22054/qjma.2025.82826.2632

Abstract

The purpose of this research is modeling the detection of firms financial fraud under the implementation of artificial neural network's evaluation algorithms. In this study, efforts have been made by using Quadratic Programming "QP" processes in artificial neural network algorithms to determine the basic ... Read More

Providing a Framework for Facilitating Tokenization Implementation Processes in The Cloud Accounting Platform

Amir Hajizadeh Amini; Seyed Abbas Burhani; Mojgan Safa

Articles in Press, Accepted Manuscript, Available Online from 05 February 2025

https://doi.org/10.22054/qjma.2025.81558.2607

Abstract

The purpose of this study is Providing a Framework for Facilitating Tokenization Implementation Processes in The Cloud Accounting Platform. In terms of methodology, this study is a combination, based on an exploratory and developmental approach, and has tried to identify, in the qualitative part, the ... Read More

Developing Criteria for Valuing Digital Assets and Evaluation of Axes Identified based on Mutual Matrices

Tayebeh Gharibi; Naamat Rostami Mazouei; Azar Moslemi; Masoud Tahernia

Articles in Press, Accepted Manuscript, Available Online from 18 February 2025

https://doi.org/10.22054/qjma.2025.80986.2598

Abstract

The purpose of this research is the framework of digital assets accounting and the evaluation of the axes identified based on mutual matrices. The methodology of this study is in the category of exploratory and developmental research, which by combining the process of data collection in the qualitative ... Read More

The Impact of Fixed Asset Investment and Financial Performance on the Relationship between Social Responsibility and Debt Financing

Abdolrasoul Rahmanian Koushkaki; Sohrab Vahdan Asl

Articles in Press, Accepted Manuscript, Available Online from 05 May 2025

https://doi.org/10.22054/qjma.2025.83762.2646

Abstract

The purpose of this study is to investigate the effect of fixed asset investment and financial performance on the relationship between social responsibility and debt financing. The present study is applied and from the methodological point of view, it is a causal correlation (post-event). The statistical ... Read More The purpose of this study is to investigate the effect of fixed asset investment and financial performance on the relationship between social responsibility and debt financing. The present study is applied and from the methodological point of view, it is a causal correlation (post-event). The statistical population of the study is all companies listed in the Tehran Stock Exchange and using the systematic elimination sampling method, 141 Firms were selected as the research sample and were studied in a 10-year period between 2014 and 2023. The findings of testing the research hypotheses showed that there is a direct and significant effect between social responsibility and financing through debt.Investing in fixed assets does not affect the relationship between social responsibility and debt financing, but financial performance has an inverse and significant effect on the relationship between social responsibility and debt financing. By adhering to social responsibilities and respecting the rights of stakeholders and society, company managers can easily enjoy external financing by gaining a better image. Also, obtaining a higher social rank can show the company's image for investors more securely.1. IntroductionCompanies and economic institutions need appropriate and timely financing to invest and repay debts and increase working capital. Financial managers are always trying to increase the value of the company by inventing new financing methods.to be determined. Companies don't just use one type of resource, they try to use multiple resources to implement their plans and issues. Various factors can affect access through debt. Corporate social responsibility is one of the important issues that can affect the company's financing process, and it has been expressed as the process of creating wealth, promoting the company's competitive advantage, and maximizing the value of wealth and benefits created for the society, which generally considers the commitment and attention of the business to the quality of life of employees, customers, the local community, and the whole society in order to develop a sustainable economy.2. Literature ReviewDebt financing is a more desirable solution for financing due to tax savings and its lower rate compared to the expected returns of shareholders, but what is important for creditors is its repayment ability (Ebrahimi et al., 2019). The organization should always consider itself a part of the society and have a sense of responsibility towards the society and in order to improve the public welfare, employees, etc. to work independently of the direct interests of the company. The company's social responsibility focuses on important issues such as ethics, environment, security, education, human rights, etc. (Kordestani et al., 2018). Companies that have higher social responsibility can in fact be a high guarantee for the repayment of the company's debt, a guarantee for the proper functioning of the company, a guarantee for the absence of managers' behavioral biases, and a guarantee for the provision of correct information by managers to the capital market, which can increase the access of companies in financing through debt (Oyar et al., 2024). Therefore, according to the above, the first hypothesis of the present study is as follows:H1: Social responsibility affects access to financing through debt.Financial performance is an objective measure of how much an organization has used its assets to generate revenue. The financial performance of a company is one of the most important indicators for evaluating its performance and the degree of achievement of predetermined goals (Rahimian et al., 2013). Financial performance somehow indicates the efficiency or inefficiency of the company, so it can affect the opinions of investors and creditors in order to guarantee the company's performance. Therefore, according to the above, the second hypothesis of the present study is as follows:H2: Investment in fixed assets affects the relationship between social responsibility and access to financing through debt.One of the fundamental variables affecting the future status of the performance of companies and consequently the return on the shares of companies is the amount of investment of companies in fixed assets, which can pave the way for achieving the desired return in the future, or due to the tolerance of more risk on the company's financial position as a result of more investment, it reduces the company's power to maintain the current return and its growth in the future periods. In the long run, it also leads to a decrease in the company's efficiency and performance (Oyar et al., 2024). Therefore, according to the above, the third hypothesis of the present study is as follows:H3:Financial performance affects the relationship between social responsibility and access to financing through debt.3. MethodologyThe present study is applied and from the methodological point of view, it is a causal correlation (post-event). The statistical population studied in this study is all companies listed in the Tehran Stock Exchange and the period under study is from 2014 to 2023. In this study, the systematic elimination method has been used to reach the sample, and 141 companies have been selected as the research sample. Data analysis was done using the combined data method and the data panel approach and using Eviews 12 software to test the hypotheses.4. ResultsThe findings of testing the research hypotheses showed that there is a direct and significant effect between social responsibility and financing through debt . Investment in fixed assets does not affect the relationship between social responsibility and financing through debt, but financial performance has an inverse and significant effect on the relationship between social responsibility and financing through debt. By adhering to social responsibilities and respecting the rights of stakeholders and society, company managers can easily enjoy external financing by gaining a better image. Also, obtaining a higher social rank can show the company's image for investors more securely. 5. DiscussionThe results showed that corporate social responsibility directly affects financing through debt. In fact, when companies adhere to the principles and responsibilities that they have in the social field, those who want to work with the company on credit will have a more favorable environment for paying their debts, and this can increase the access of companies to financing from the The way of debt is simplified. One of the fundamental variables affecting the future status of companies' performance and consequently the return on companies' stocks is the amount of companies' investment in fixed assets, which can pave the way for achieving desirable returns in the future, or due to bearing more risk on the company's financial position as a result of more investment, it can reduce the company's ability to maintain its current return and its growth in future periods. Investing in fixed assets should be effective in financing through debt because such assets have the characteristic of collateralization, but the results showed that this feature has no effect on the relationship between social responsibility and financing through debt. Financial performance indicates the overall performance of the company and the amount of profitability derived from expenses and assets. Weaken the relationship between social responsibility and financing through debt. In fact, it can be interpreted that financial performance affects the relationship between social responsibility and debt financing.

CEO Power and Overinvestment: Linear and Non-Linear Approach

shokrollah khajavi; Soraya Weysihesar

Articles in Press, Accepted Manuscript, Available Online from 01 June 2025

https://doi.org/10.22054/qjma.2025.84732.2661

Abstract

Objective: Efficiency is one of the most important criteria that investors look for influencing factors to find suitable investment opportunities. Since managers have an effective role in making company decisions, they may deviate from optimal investment decisions. Therefore, the purpose of this research ... Read More

Number of Issues	86
Article View	1,339,549
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Rejected Submissions	1,197
Reject Rate	71
Accepted Submissions	225
Acceptance Rate	13
Time to Accept (Days)	360
Number of Indexing Databases	14
Number of Reviewers	98

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)

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