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 report
An Accruals Quality Model: A Group Method of Data Handling Approa

Ali Saqafi; Ghasem Blue; HosseinAli Sohrabi Varzaneh

Volume 19, Issue 75 , October 2022, Pages 1-40


  Development of Earnings quality measures, especially Accruals quality measures, has been a critical line of research over more than three decades. Literature indicates that linear-regression-based measures are subject to (suffer from) significant estimation error in non-discretionary accruals estimation. ...  Read More

Financial Accounting
The Effect of Government Ownership on Relationship between Information Competition and Earning Persistence

Seyed Hosein Sajadi; rahim bonabi ghadim

Volume 19, Issue 75 , October 2022, Pages 41-68


  Today, information competition space, as an external importance mechanism, affects the company's management system and stable performance and government ownership in both complementary and destructive aspects can affect this impact. The purpose of this study is to investigate the effect of government ...  Read More

Accounting and various aspects of finance
The effect of political connections on corporate investment and investment efficiency

Mousa Bozorg Asl; Mohammad Ebrahimi noudeh; Javid Yarahmadi

Volume 19, Issue 75 , October 2022, Pages 69-94


  This research has been conducted with the aim of experimental test of the effect of political relations on the amount of investment of companies and its efficiency in the period of 2012 to 2019 of companies listed in the Tehran Stock Exchange. The method of data collection is archival and reference to ...  Read More

Financial Accounting
Financial statement comparability and corporate debt maturity

Mohammad Arabmazar Yazdi; Vahid Mennati; Javad Roshanzamir

Volume 19, Issue 75 , October 2022, Pages 95-123


  Financial statement comparability improves the quality of financial information and the information environment, and enabling users to identify similarities and differences between different companies, and evaluating the performance of managers and supervising them. So, it is expected that increasing ...  Read More

Financial Accounting
Measuring Audit Task Complexity Using Structural Equation Modeling

Karim Imani; Hossein Fakhari

Volume 19, Issue 75 , October 2022, Pages 125-164


  Audit task complexity, as one of the important and effective factors on the auditors' judgment and decision-making, is one of the controversial concepts in the audit field, which, due to its multidimensional nature, has led to many researches in the audit field. Despite the provision of individual indicators ...  Read More

Accounting and various aspects of finance
Twenty-One Years of the Behavioral Accounting Research: A Bibliometric Analysis

gholamreza karami; Ehsan Dolatzarei; Omid Faraji

Volume 19, Issue 75 , October 2022, Pages 165-201


  We intended to provide a comprehensive overview of behavioral accounting research. For this purpose, 371 articles published in two specialized journals of behavioral accounting - "Behavioral Research in Accounting" and "Advances in Accounting Behavioral Research"- have been analyzed. These journals are ...  Read More

Financial Accounting
Investigating the Effect of Constraints on Earnings Management Strategies on the Application of Earnings Classification Shifting Strategy

Mohsen Imeni; Seyyed Mohammad Moshashaei

Volume 19, Issue 75 , October 2022, Pages 203-236


  The two approaches are more prominent in the accounting literature, accrual-based earnings management and manipulating the actual activities however, the present study is considered the third type of earnings management model, namely a classification shifting. The purpose of this study is to investigate ...  Read More