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)
Financial Accounting
A Pattern for Measuring Quality of Financial Statements

Iraj Davanipour; Ghasem Blue; Maghsoud Amiri

Volume 18, Issue 72 , January 2022, Pages 1-25


  This research aims to present a pattern for measuring the quality of financial statements. To achieve this aim, firstly by reviewing the literature and theoretical background and also running an expert interview, a collection of indexes related to the quality of financial statements are identified, and ...  Read More

Accounting and various aspects of finance
Designing an Integrated Water Management Accounting Model Using Balanced Scorecard

mohammad namazi; Arezoo Mosallanejad

Volume 18, Issue 72 , January 2022, Pages 27-56


  The purpose of this study is to design an accounting model for integrated water management through a combined exploratory method. In the qualitative part, using the Meta-Synthesis method, after searching in internal and external databases in the period 1980-2020, 147 studies were found, which after the ...  Read More

Accounting and various aspects of finance
The Impact of CEO’s Overconfidence on the Relationship between Cash Holdings and Excess

Mohammad Ali Aghaei; Mohammad Amri Asrami

Volume 18, Issue 72 , January 2022, Pages 57-77


  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

Financial Accounting
The Effect of Financial Reporting Tone on Audit Fees of Listed Companies in Tehran Stock Exchange

Mosa Bozorg Asl; mohamad marfo; mahdi mahannejad

Volume 18, Issue 72 , January 2022, Pages 79-107


  Linguistic features of information provided by business unit management could facilitate the goals of the transmission of economic facts. In recent years, these characteristics have always been considered in research in the field of accounting and behavioral finance. Therefore, this study seeks to examine ...  Read More

Accounting and various aspects of finance
Managerial Ability and Risk-taking Behavior of a Company

hasan yari; rafik baghomian

Volume 18, Issue 72 , January 2022, Pages 109-137


  One of the most important tasks for managers is decision-making. Life goes on today while the shadowing of uncertainty over all affairs has completely changed the decision-making process for various reasons. Companies, during their economic life, also face various factors that are unpredictable, and ...  Read More

Investigating the Impact of Public Sector Accounting Reforms on Accountants’ Identity by Focusing on the Actor-Network-Theory

gharibe esmailikia; farshad sabzalipour; manzar bagharizadeh; mehdi omidi

Volume 18, Issue 72 , January 2022, Pages 139-168


  New public management is an evolving phenomenon and accounting has played a central role in its reforms. The investigations have shown that accounting reforms have fallen short of expectations and this cannot be simply related to the technical design of accounting tools. Understanding and implementing ...  Read More

Accounting report
Investigating the Relationship between Managers' Narcissism and the Optimistic Tone of Financial Reporting: The Adjusting Role of Earnings Management

Elnaz Akbarlou; Mehdi zeynali; Mehdi alinezhad sarokolaei; Rasoul baradaran hassan zadeh

Volume 18, Issue 72 , January 2022, Pages 169-192


  Narcissist managers, with behavioral characteristics such as selfishness, domination, and self-aggrandizement, don’t consider rules and regulations important. They manipulate detailed accounting reports opportunistically using positive words in an optimistic manner. This study aims to investigate ...  Read More