Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
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)
Political Connections and Accounting Information Quality: Evidence from Financial Restatement

shokrollah khajavi; Hashem Nasirifar; Mohammad-Hossein Ghadirian-Arani

Volume 18, Issue 71 , October 2021, Pages 1-32

https://doi.org/10.22054/qjma.2021.49457.2113

Abstract
  Due to the benefits of political connections and the lower necessity of responding to market pressures to increase information quality by politically connected firms, it is expected that these firms will provide low-quality accounting information. With respect to the extended role of government in the ...  Read More

The investigation of relationship between the herd behavior of investors and idiosyncratic risk: evidence from the Tehran stock exchange

Javad Alizadeh; Javad Dustjabbarian

Volume 18, Issue 71 , October 2021, Pages 33-56

https://doi.org/10.22054/qjma.2021.20241.1565

Abstract
  The herd behavior of investors is of the most noticeable issues in finance. Herd behavior could lead to an increase in volatility of share prices and its deviation from intrinsic value. There have been some investigations on this issue in recent years which prove the presence of herd behavior in the ...  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 report
Combination of CDM, ANFIS & MH Algorithms in a model to determine Fraudulent Financial-Tax Report

maryam yokhanehalghyani; jamal bahrisales; Saeid Jabbarzadeh Kangarluei; Akbar Zavari Rezaei

Volume 18, Issue 71 , October 2021, Pages 87-112

https://doi.org/10.22054/qjma.2021.59092.2234

Abstract
  Companies sometimes file fraudulent financial statements for tax fraud. The purpose of this study is to combine data mining tools and artificial intelligence with meta-heuristic algorithms to explain and optimize a model for detecting fraud and tax evasion by using the capacity of financial reporting. ...  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