Volume 21 (2024)
Volume 20 (2023)
Volume 18 (2021)
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)
Accounting and various aspects of finance
The Effect of Green Innovation and Environmental Management Accounting on Financial, Environmental and Economic Performance of the Company

mohammad namazi; Zahra Khorramdel Masouleh

Volume 19, Issue 74 , July 2022, Pages 1-40


  The purpose of this study is to investigate the effect of green product innovation and green process innovation on company's financial, environmental and economic performanc. The mediating role of environmental management accounting on the relationship between product and green process innovation and ...  Read More

Status of Establishment of Internal Control System in Iranian Banks

Seyyed Morteza Mortazavi; Javad Shekarkhah; Jafar Babajani

Volume 19, Issue 74 , July 2022, Pages 41-83


  A system of effective internal controls is a foundation for the safe and sound operation of banks and helps management to safeguard bank's resources and interests. Since improving performance of internal control system requires recognizing its current status, in this study, an attempt has been made to ...  Read More

Use of expertise services in auditing, challenges, and improvement strategies

Seyed Ali Hosseini; Zahra Masoumi Bilondi

Volume 19, Issue 74 , July 2022, Pages 145-176


  The recent welcome of companies to capital increases from revaluations has highlighted the role of experts, and increasing trust on the work of experts has led to concerns about audit quality. The aim of this study is to identify the challenges and barriers to using expertise services in auditing and ...  Read More

Accounting report
Companies Experiences in Applying IFRS in Iran

Ali Rahmani; Azam Valizadeh Larijani; Elham Rabihavi

Volume 19, Issue 74 , July 2022, Pages 117-143


  The need for a set of qualified accounting standards has led to the development of international financial reporting standards. like many other countries globally, Iran has adopted these standards and required their application in a group of capital market companies. The main purpose of this study is ...  Read More

Financial Accounting
The Role of Left Tail Risk in Explaining the Idiosyncratic Volatility Puzzle

Mahshid Shahrzadi; Darioush Foroughi

Volume 19, Issue 74 , July 2022, Pages 85-115


  The Aim of this study is to introduce the left tail risk as a driver for creating idiosyncratic volatility and explainer the negative returns due to high unsystematic volatility. In addition, the present study is trying to determine how the idiosyncratic volatility puzzle occurs. In this study, univariate ...  Read More

Accounting and various aspects of finance
Investigating the Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with the Role of Adjusting Management Overconfidence

Mehdi Heidari; Alireza Aliakbarlou; Ebrahim Khakpour Heydaranlou

Volume 19, Issue 74 , July 2022, Pages 177-208


  Conservatism is an action that is used in conditions of uncertainty and limiting management optimistic behaviors to increase the reliability of financial statements. Financial distress and growth opportunities are among the factors that can improve the level of accounting conservatism. Meanwhile, managers' ...  Read More

Accounting and various aspects of finance
The Effect of Comparability of Financial Information on the Financial Reporting Timeliness with emphasis on the moderating role of stock price ambiguity

younes Badavar Nahandi; Gader Babaei

Volume 19, Issue 74 , July 2022, Pages 209-237


  Financial information comparability among peer firms in the same industry reflects the similarity and the relatedness of firms’ operating environments and financial reporting. The main aim of this study is surveying the effect of financial information comparability on financial reporting timeliness ...  Read More