Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
Volume 16 (2019)
Volume 15 (2018)
Volume 14 (2017)
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)
Modeling and Identifying Effective Factors Affecting the Intention of Reporting Financial Fraudulent by Accountant

M Namazi; F Ebrahimi

Volume 13, Issue 49 , June 2016, Pages 1-28

https://doi.org/10.22054/qjma.2016.4192

Abstract
  AbstractThe present research is aimed at modeling and prioritizing effective factors in the intention of internal reporting of frauds in the financial items by accountants. For this purpose, the effect of organizational justice, attitude towards whistle-blowing, personal cost of reporting, proactive ...  Read More

The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange

B Mashayekhi; A. H. Hosseinpour

Volume 13, Issue 49 , June 2016, Pages 29-52

https://doi.org/10.22054/qjma.2016.4193

Abstract
  AbstractMost of earnings management researches in Iran focus on abnormal accruals. Whereas accruals and real activities result in earnings management, which are complementary (Sanjaya and Saragih, 2012). According to various studies, accruals eventually lead to fraud (Jones et al, 2008). So far no research ...  Read More

Survey on Relationship between Intellectual Capital and Variables Influencing on Investors Decision of the Companies Listed in Tehran Stock Exchange

M. H. Ebrahimi Sarveolia; J. Jahanshahi

Volume 13, Issue 49 , June 2016, Pages 53-81

https://doi.org/10.22054/qjma.2016.4194

Abstract
  In capital market, Investors, decision process is affected by acombination of financial and nonfinancial information, but theinformation that companies disclose to capital market, focusses onfinancial aspects and includes less information about intangible items.Thus, in addition to financial information, ...  Read More

The Relationship between Financial Statements Comparability with Stock Price in Formativeness about Future Earnings

F. Mehrvarz; M. Marfou

Volume 13, Issue 49 , June 2016, Pages 83-110

https://doi.org/10.22054/qjma.2016.4195

Abstract
  AbstractThe present research deals with explaining the relationship betweenfinancial statements comparability and the stock price informativeness regarding the future earnings as well as explaining therole of the financial statements comparability in reflecting the firm’sspecific future earnings ...  Read More

Comparing Incremental Information Content of Value Based and Common Accounting Performance Measures in Explaining Stock Market Return

M. M. Naderi Nooreyni; F. Hashemnia

Volume 13, Issue 49 , June 2016, Pages 111-139

https://doi.org/10.22054/qjma.2016.4196

Abstract
  AbstractThe purpose of this paper is to investigate the explanatory power of value-based performance measurement models, compared with traditional accounting performance measures, in explaining stock market return in Tehran Stock Exchange. The paper employs incremental information content approach to ...  Read More

Investigating the Relationship between Corporate Risk Taking and Financial Performance with Emphasis on Corporate Governance

H. Mahmoodabadi; Z. Zamani

Volume 13, Issue 49 , June 2016, Pages 141-170

https://doi.org/10.22054/qjma.2016.4197

Abstract
  AbstractCorporate risk taking is important perspective related to performance.This paper is investigating the relationship between corporate risktaking and financial performance along with checking for the impactof corporate governance mechanism on risk and performance linkage.To achieve the mentioned ...  Read More

The Impact of Moral Hazard on Capital Structure

S. A. Khalifeh Soltani; S. Khajavi

Volume 13, Issue 49 , June 2016, Pages 171-189

https://doi.org/10.22054/qjma.2016.4198

Abstract
  On the basis of Pecking Order Theory, when firms need resourcesthey usually rely on debts since capital is considered expensive due toinformation asymmetry. Moral hazard is a kind of informationasymmetry; therefore, it is expected that it has relationship withcapital structure. The purpose of this study ...  Read More

Modeling and Identifiying Effective Factors Affecting the Intention of Reporting Financial Fraudulents by Accountants

mohammad namazi

Volume 13, Issue 49 , June 2016

https://doi.org/10.22054/qjma.2020.5243.1198

Abstract
  The present research is aimed at modeling and prioritizing effective factors in the intention of internal reporting of frauds in the financial statements by accountants. For this purpose, the effect of organizational justice, attitude towards whistle-blowing, personal cost of reporting, proactive personality ...  Read More

Survey on relationship between intellectual capital and Variables influencing on investors decision of the companies listed in Tehran Stock Exchange

javad jahanshahi

Volume 13, Issue 49 , June 2016

https://doi.org/10.22054/qjma.2020.9781.1325

Abstract
  In capital market, Investors decision process, affected by a combination of financial and nonfinancial information, but The information that companies disclose to capital market, focouses on Financial aspects and Includes less information about intangible items. Thus, in addition to financial information, ...  Read More