Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
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)
The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach

sobhan zafari; darioush foroughi; gholamhossein kiani

Volume 16, Issue 64 , January 2020, Pages 1-30

https://doi.org/10.22054/qjma.2019.34708.1860

Abstract
  The emergence of an accrual basis in the preparation of financial statements and the measurement of Accounting Earnings has led to the creation of quantitative, empirical and substantive research into the Earning Quality. Despite the extensive and contradictory research on the quality of earnings in ...  Read More

A Study of Factors Affecting Readability of the Audit Report: A linguistic Approach

mohamad reaza abbaszadeh; Mahdi Salehi; farhad nasimtoosi

Volume 16, Issue 64 , January 2020, Pages 31-57

https://doi.org/10.22054/qjma.2020.30865.1775

Abstract
  Readability is the ease with which a reader can understand a written text. Audit report is a message about validity of financial statements that auditors transmit to the users. It is expected that the readability of the audit report plays an important role in understanding it by users. Therefore, the ...  Read More

The Effect of Fair Value Approach on Performance Indicators of Small and Medium Sized Investment Companies

Roohalah Seddighi; Mohammad Marfou; Ali Ghasemi

Volume 16, Issue 64 , January 2020, Pages 59-80

https://doi.org/10.22054/qjma.2020.42605.2023

Abstract
  International Financial Reporting Standards for Small and Medium Sized Entities (IFRS For SMEs) is a set that has less requirements than international financial reporting standards. Small and medium enterprises are being adopted in many countries and these standards are under consideration in Iran. It ...  Read More

Providing a Pattern for Effective Internal Audit from Beneficiary’s Perspective

Mohammad Jafar Zivari Kamran; Hossien fakhari

Volume 16, Issue 64 , January 2020, Pages 81-111

https://doi.org/10.22054/qjma.2020.42676.2019

Abstract
  This paper is intended to provide a pattern for effective internal audit function and to recognize its components. The considered statistical group of this research includes experienced managers in public companies, members of audit committees and managers of auditing firms. This research is a descriptive-probative ...  Read More

The Impact of Banking Performance on Liquidity Creation in Banking System

fateme rezazadeh karsalarei; mostafa sargolzaee

Volume 16, Issue 64 , January 2020, Pages 113-133

https://doi.org/10.22054/qjma.2020.42572.2006

Abstract
  In today's world, the banking industry plays a decisive role in the development and economic growth of countries due to its diverse financial and credit services, and can be considered as a driving force, an accelerator, and a balanced economy. Since the efficiency of each system is evaluated according ...  Read More

Predicting the Financial Status of Companies Using Content Analysis the Reports of the Board of Directors

Jamal Barzegari Khanagha; habib ansari samani; lida razzazzadeh

Volume 16, Issue 64 , January 2020, Pages 135-160

https://doi.org/10.22054/qjma.2020.27663.1718

Abstract
  Severe economic fluctuations and adverse consequences for investors. The need for predictive models has made corporate finance necessary. In this regard, This research is intended by examining the relationship between financial ratios and the content of the board's reports open a new way to predict company ...  Read More

Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk

mahnam molaei; naser izadinia; hadi Amiri

Volume 16, Issue 64 , January 2020, Pages 161-193

https://doi.org/10.22054/qjma.2020.34801.1862

Abstract
  The purpose of this study is to investigate the information content of a new risk measure (earnings downside risk) in financial statement analysis, which is based on the below-expectation variability in earnings. So, the relation between earnings attributes, earnings beta, earnings volatility, return ...  Read More