Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
Volume 16 (2019)
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)
Investigating of Managers Behavior in Using Mental Accounting in Income Statement Reporting

alireza kian; Omid Pourheydari; Yahya Kamyab

Volume 15, Issue 58 , July 2018, Pages 1-26


  Managers use the flexibility of current financial reporting standards to separate or aggregate items of income statement. This feature of the standards has led to separate or aggregate of items in the financial statements as one of the challenging issues for managers. Hence, the purpose ...  Read More

A Model for Impact of Corporate Social responsibility And Tax Management costs on Avoidance And Tax Evasion

Yahya Hasas Yeghaneh; Shahrouz Rezaei

Volume 15, Issue 58 , July 2018, Pages 27-58


  Today, Commercial units are expected not only to increase their profits, but also to respond to the community, and to be useful to the community that interacts with it. On the other hand, The avoidance and tax evasion of companies are considered as a matter of concern in society, and society ...  Read More

The Relationship Between Tax Policy and Companies' Tax Burden in Inflationary Conditions

Hamideh Esnaashari; Mina Nourmohammadi

Volume 15, Issue 58 , July 2018, Pages 59-78


  Tax is taken into consideration as one of the important factors which playsrole in economic prosperity and societies' development through gaining revenue for governments. Iran's economy has been in inflationary recession condition for years but legal authorities don't pay attention to alter ...  Read More

Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency

Marzie Hedayatipour; Nassirzadeh Farzaneh

Volume 15, Issue 58 , July 2018, Pages 79-105


  In this research, the effect of financial reporting quality model and timing of liabilities on investment efficiency as well as the effect of timing of obligations on the relationship between financial reporting quality and investment efficiency and inefficiency in listed companies in ...  Read More

The Comparison of the Economic Value in Hazard Models with Accounting Approach for Bankruptcy Prediction

Nazanin Salehi; Majid Azimi yancheshmeh

Volume 15, Issue 58 , July 2018, Pages 107-135


  The purpose of comparing the bankruptcy prediction models is introducing the best model to avoid wasting investment and rare resources. So it is crucial to choose a model that has more economic values, investigations and comparisons often have been made between bankruptcy prediction models ...  Read More

The Relationship Between Cross Ownership and Efficiency in Firms Listed on Tehran Stock Exchange with the Impact of Intermediary Variable Product Market Competition

Hamzeh Didar; Gholamreza mansorfar; Jabraeil Rahmani

Volume 15, Issue 58 , July 2018, Pages 137-159


  The establishment of appropriate corporate governance mechanisms of action for the efficient use of resources, transparency and respect for the rights of all stakeholders. One of these mechanisms is the ownership structure. Cross-ownership of various aspects of business ownership structures ...  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