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)
Earnings Management and Risk Valuation in the Banking Industry: Evidence from Loan Loss Provisions

Ahmad Badri; Ali Ebrahimnejad; Ali Tahmasebi Torshizi

Volume 15, Issue 60 , January 2019, Pages 1-32


  An extensive literature examines managers’ incentives to smooth reported earnings using accruals in order to reduce price fluctuation of stocks in markets. Banks have additional incentives to engage in earnings management for a number of reasons, including tighter regulatory environment. They also ...  Read More

Investigation of Effective Timing and Economic Factors on the Relation Between Accruals And Operating Cash Flows

Gholamreza Kordestani; Javad Rezazadeh; Javad Rezazadeh

Volume 15, Issue 60 , January 2019, Pages 33-59


  Investigating the Relation Between Accruals and Operating Cash Flows and Effective Factors on this Relation can be useful for shareholders and capital market analysts. The purpose of this study is to investigate the Relation Between Accruals and Operating Cash Flows and Effective Timing and Economic ...  Read More

Conceptual framework for asset back securities rating in Iran Capital Market

Ghasem Blue; Amir Abbas Sahebgharani; seyedeh mahboobeh jafari

Volume 15, Issue 60 , January 2019, Pages 61-76


  In recent years, the capital market has played a significant role in the financing of the government and the private sector and provided a variety of tools for this purpose, mainly based on the asset backed securities and asset base securities, on the other hand, due to the requirement of the supervisory ...  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

The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange)

afshin ahmadi looye; Hashem Nikoomaram; Fraydoon Rahnamay Roodposhti; Bahman Banimahd

Volume 15, Issue 60 , January 2019, Pages 103-123


  In the present study, for the first time, we investigate the effect of the right of auditor's choice on the Accruals based Earnings management based on Glaser's choice theory. The findings of the empirical Reviews by the use of OLS regression on a sample of 173 active firms in Tehran Stock Exchange during ...  Read More

The Effect of Tournament Incentives on Financial Restatements: Stimulus-Response Theory Test

Hasan Valiyan; Mehdi Safari Gerayli; Mohammadreza Abdoli; Alireza Koushki Jahromi

Volume 15, Issue 60 , January 2019, Pages 125-156


  According to the agency theory, in order to reduce the problems and agency conflicts, appropriate control mechanisms must be adopted so that the CEO moves in the interests of the shareholders and help shareholders to improve the level of transparency of financial reporting. One of these approaches is ...  Read More

The Study Of The Effect Of The Modified Auditor’s Opinion On The Debt Structure And Excess Stock Returns Of The Companies Admitted To the Tehran Stock Exchange

Seyed Kazem Ebrahimi; Bahraminasab Ali; mohaddeseh hamedi

Volume 15, Issue 60 , January 2019, Pages 157-183


  Investors need reliable information for decision making in order to make optimal economic decisions. This research investigates the effect of the modified auditor's opinion on the debt structure and excess stock returns of the companies admitted to the Tehran Stock Exchange. The type of auditor's opinion ...  Read More