List of Articles Earning

• Open Access Article
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  1 - Examining the relationship between institutional investor inattention, accruals quality and conditional conservatism
  Mohamad Mohamadi Shohreh Khaleghi Mohamadi
  10.71965/AFT.2024.783916
• Open Access Article
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  2 - The predictive ability and information content of aggregate earnings beyond disaggregate earnings
  R. Shabahang Z. Lashgari
• Open Access Article
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  3 - The Relationship Between Corporate Governance and Finance and Profitability in Tehran Stock Exchange listed Firmes
  F. Rahnamaye Roudposhti A. Aslani
• Open Access Article
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  4 - Behavioral analysis of the relationship between the rate of return on equity and earnings management based on the smooth transition regression approach
  Yazdan Gudarzi Farahani Leila Barati
• Open Access Article
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  5 - The role of quarterly earnings announcements on the relationship between traders' trading speed and cumulative abnormal stock returns
  Hossein Emsakpur Sina Kheradyar Mehdi Homayonfar Mehdi Fadaei Eshkiki
• Open Access Article
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  6 - Effect of Changes Percentage in Dividend Payout on Future Earnings Growth
  آزیتا جهانشاد محمدرضا عسگری وحید اسدی کلی
• Open Access Article
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  7 - Investigating the effect of investor sentiment on the expected earnings growth rate
  M. Baharmoghaddam Omid Pourhidari Hossein Jokar
• Open Access Article
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  8 - The Relation between Characteristics of Predicted Earnings per Share by Management and Risk and Firm Value in Terms of Future Decision-Making
  فرزانه حیدرپور زیبا خواجه محمود
• Open Access Article
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  9 - Evaluation of factors affecting price earnings ratio of listed companies in Tehran Stock
  سیدعلیقلی روشن ابوالفضل آرین سید حسن حسینی کامبیز نوابی زند علی دریکنده
• Open Access Article
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  10 - Examining the Relationship Between Reliability Components of the Earning and Earnings Persistence.
  Ali Akbar Chaharmahali Javad Zahedi Reza Barati Mostafa Amiri
• Open Access Article
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  11 - Comparing Earnings Management in Germany and the USA
  Taufiq Arifin Indra Kusuma
• Open Access Article
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  12 - The role of financial motivation in profit management decisions with an emphasis on the personality characteristics of financial managers
  Ali Ramzi mojdeh mohamadreza Vatanparast Mehdi Meshki
• Open Access Article
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  13 - The relationship between stock liquidity and real earnings management with the moderating role of institutional ownership
  Yassaman Khalili Atefeh Hajiyan Berenjanstki
• Open Access Article
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  14 - Justice Shares and Earnings Quality: A Political Economy Perspective
  Mohsen Imeni fereydoon rahnama bahman banimahd hashem nikoomaram
  10.30495/jma.2022.21072
• Open Access Article
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  15 - Earnings Management and Audit Opinion: Evidences of Private Audit Firms
  بهمن بنی مهد یحیی حساس یگانه نرگس یزدانیان
• Open Access Article
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  16 - Auditor style and comparability of financial statements
  Fryidoon Rahnamay Roodposhti Hamidreza Vakili Fard Fazllolah Lak Abdolreza Mohseni
• Open Access Article
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  17 - The Association between Management Earnings Forecast Errors and Corporate Governance Structure in Tehran Bourse
  سید علیرضا موسوی حمید زارعی سمیرا هنربخش
• Open Access Article
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  18 - Development of the Ohlson and Feltham-Ohlson Valuation models using the Dickinson’s life cycle classification
  M. Reza Emami Naeini Forogh Rahimi Mougouei
• Open Access Article
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  19 - The Investigation of Corporate Governance Characteristics on Management Earnings Forecast Quality in Tehran Stock Exchange
  غلامحسین مهدوی سید مجتبی حسینی زهره رئیسی
• Open Access Article
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  20 - The Relationship between Real Earnings Management Activities and Future Performance of the Listed Companies in Tehran Stock Exchange
  علی سعیدی نرگس حمیدیان حامد ربیعی
• Open Access Article
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  21 - Appraising Accrued & Real-Based earning management to achieve industry Average Profitability
  Shima hoseinzadeh Azita Jahanshad
• Open Access Article
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  22 - Bloated Balance Sheet and Substitute Mechanisms to Avoid Negative Earnings Surprises
  Hassan Farajzadeh Dehkordi Hassan Hemmati Hale Sanaee
• Open Access Article
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  23 - The relationship between short-sighted profit quality management and investments in companies listed on the Tehran Stock Exchange
  Somayyeh Talezari Mohammadreza Abdoli
• Open Access Article
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  24 - The effect of conservatism over the accrual based, real and aggregate earnings management in the companies listed in Tehran Stock Exchange (TSE)
  عبدالمهدی انصاری مصطفی دری سده علی شیرزاد
• Open Access Article
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  25 - A comparative study of the impact of audited and non-audited earning on the stock value by considering the information asymmetry
  Hashem Valipour M. Javad Valipour
• Open Access Article
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  26 - Comparative Analysis the Power of Accounting and Non Accounting Informative Indicators in Explanation and Prediction of Stock Market Value Indicators
  فرشاد هیبتی محمد حسنی
• Open Access Article
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  27 - The Effects of Stagflation on Real and Accrual-based Earnings Management
  F. Mohammadrezaei Khosro Manteghi Esmail Abbasi
• Open Access Article
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  28 - Effect of Stock Price Pressure on Management Earnings Forecasts
  Farhad Sharafi Shadi Shahverdiani Zohreh Hajiha
• Open Access Article
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  29 - The Effect of Earnings Management on the Relationship Between Earnings Forecast Error and Accounting Conservatism
  Yaser Ahmadi Bahman Banimahd Ghodratollah Talebniya Zahra Pourzamani
• Open Access Article
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  30 - Earning Downside Risk and Market-based Characteristics Earning Attributes
  Mehdi Dasineh Farzaneh heidarpoor Yadollah Tariverdi
• Open Access Article
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  31 - The Impact of Real Earning Management on Investors' Asymmetric Perceptions in the Capital Market: Examination of the moderating role of Excess Stock Price Volatility
  Leila Zamanianfar Bahman Banimahd zahra dianati dalami
• Open Access Article
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  32 - Investigating the effects of investors' sentiments on stocks valuation
  Hamid Rostami Jaz Ahmad Yaghoobnezhad Yadollah Tariverdi
• Open Access Article
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  33 - Provide a Earnings Management forecasting model using ant colony and particle swarm algorithm algorithms
  Vahid Yousefi HAMIDREZA KORDLOUIE faegh ahmadi mohammadhamed Khanmohammadi Dashti Nader
• Open Access Article
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  34 - The comparative study of earning management and liquidity of stocks between the listed firms of Tehran stock exchange and OTC of Iran
  Mahdi Moradi Saeed Shayan Nazar Zakiyeh Marandi
• Open Access Article
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  35 - Ranking P/E Predictor Factors In Tehran Stock Exchange With Using The Harmony Search Meta Heuristic Algorithm
  Mozhgan Safa Hossein Panahian
• Open Access Article
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  36 - The Role of Bankruptcy Risk in Theoretical Development and Performance Improvement of the Abnormal Earnings Valuation Models
  Mohammadreza Emami Naeini Forough Rahimi Moogouie
• Open Access Article
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  37 - Forecasting Stock Price Manipulation in Capital Market
  Gholam Reza Eslami Bidgoli Saeid fallahpour Bahar Sabzevari
• Open Access Article
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  38 - Earnings Quality, Leverage Deficit (Surplus), and Financing Policy in companies listed in Tehran Stock Exchange
  Naghi Fazeli Abuozar Jafari Tajangooke
• Open Access Article
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  39 - The Effect of Net Financial Expenses on the Company’s Value Using Residual Income Model in the Capital Market
  Mohammadhossein Setayesh Mohammad Kiamehr Gholamreza Hajizadeh
• Open Access Article
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  40 - Accrual Quality Assessment Model in Banking Industry
  Gholamhossein Assadi Bahador Nayebi
• Open Access Article
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  41 - Does the Managers’ Personality Type Help Them Deceive the Market Through Social Responsibility Disclosure with the Goal of Hiding Earnings Management?
  Ahmad Reza Shafaat Mohammad Kashanipour Reza Gholami Jamkarani Hossein Jahangirnia
• Open Access Article
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  42 - Investigating the effect of rounding and revision in predicting earnings per share on investors' attention
  Ayat Bijani Iraj Nouri
  10.22034/amfa.2019.545146.1079
• Open Access Article
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  43 - Analyzing the efficiency of capital market relative to the decreas-ing and increasing information of the components of accounting earnings
  Leila Lak Allah Karam Salehi Mehdi Basirat Ahmad Kaab Omeir
  10.22034/amfa.2019.1870516.1237
• Open Access Article
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  44 - The Role of Earnings Management in Theoretical Development and Improving the Efficiency of Accounting-Based Financial Distress Prediction Models
  Abbas Ramezanzadeh Zeidi Khosro Faghani Makarani Ali Jafari
  10.22034/amfa.2019.1879394.1300
• Open Access Article
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  45 - Earnings Manipulation and Adjustment Speed towards an Optimal Leverage
  Abbas Aflatooni Mahdi Khazaei Zahra Nikbakht
  10.22034/amfa.2020.1912619.1500
• Open Access Article
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  46 - A VAR Model for the Macroeconomic Indicators Restatements Predicting : Introduction to Macroaccounting Theory
  Vahid BekhradiNasab Ehsan Kamali khadijeh Ebrahimi kahrizsangi
  10.22034/amfa.2021.1921151.1550
• Open Access Article
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  47 - The Impact of Peer Performance on the Bendford's Law and Cosmetic Earnings Management
  Majid  Zanjirdar
  10.22034/amfa.2021.1906150.1472
• Open Access Article
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  48 - Explaining the Relationship Between Sticky of Expenses with Prediction Error of Profit in Tehran Stock Exchange
  Reza Jamkarani Ali Lalbar
  10.22034/amfa.2016.526240
• Open Access Article
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  49 - Application of HS Meta-heuristic Algorithm in Designing a Mathematical Model for Forecasting P/E in the Panel Data Approach
  Mozhgan Safa Hossein Panahian
  10.22034/amfa.2018.539132
• Open Access Article
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  50 - Impacts of Cash Dividend Components on Earning Persistence and Return on Stock
  Ali Moghaddam Dorna Aslani
  10.22034/amfa.2018.539134
• Open Access Article
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  51 - The Impact of Effective Corporate Governance on the Relationship between Tax Gap and Future Profit Changes in Iranian Economy
  Rasoul Karami seyed Ali Vaez Ghasem Rekabdar
  10.22034/amfa.2020.674947
• Open Access Article
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  52 - Innovation and creativity in separating the components of the tax gap and their impact on future earnings changes
  Rasoul Karami Seyed Ali Vaez Ghasem Rekabdar
• Open Access Article
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  53 - Investigating the effective Factors of informativeness of earning with an emphasis on the Corporate Governance
  محسن عسگری نقی فاضلی خسرو فغانی ماکرانی
  10.30495/qrm.2023.705437
• Open Access Article
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  54 - Strategic Human Capital Policy Making and its Relationship with Financial Performance Improvement in Tehran Stock Exchange
  Saman Mousa Nejad Esfandiar Mohammadi Farshad Sabzali Pour Rahmatollah Mohammadi pour
• Open Access Article
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  55 - Investigation the Effect of Board Characteristics and External Auditing Quality on Accruals Based Earnings Management
  Maryam Sangin Ghasr Alireza Heidarzadeh Hanzaei
• Open Access Article
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  56 - Abnormal accruals and its relationship with profit forecasting error with emphasis on management ability
  Akbar Valizadeh Oghani Elham Abdolrahimi
  10.71600/jacgr.2024.977491
• Open Access Article
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  57 - Bankruptcy Prediction Modeling Using the Variables of Earnings Management
  moslem ghatebi vali khodadadi alireza jorjorzadeh aHMAD KAAB OMEIR
  10.30495/eco.2020.1893925.2322
• Open Access Article
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  58 - The Effects of Diversification of Industrial Exports on the Instability of Foreign Exchange Earnings in Iran's Industrial
  hooman nasiri masoud nonezhad Ali Haghighat Mehrzad Ebrahimi
  10.30495/eco.2020.1880316.2258
• Open Access Article
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  59 - Expansion of Financial Distress Modeling Using Corporate Earnings Management in the Iran's Economic Environment
  Abbas Ramezanzadeh Zeidi Khosro Faghani Makrani Ali jafari
• Open Access Article
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  60 - The role of female directors of companies listed on the Tehran Stock Exchange and its effect on the relationship between corporate social responsibility and earnings management
  mohamadreza hoseinimasoom ali taghavi moghadam
• Open Access Article
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  61 - Relationship between Audit Quality and Earnings Persistence In companies of Tehran exchanges
  کاوه پرندین احسان مهری سید حسام وقفی
  10.30495/jmemiau.2022.576133.1135
• Open Access Article
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  62 - عوامل مؤثر بر بی‌ثباتی درآمدهای صادراتی پسته و تأثیر آن بر صادرات کشاورزی
  محمدرضا زارع مهرجردی آسیه عزیزی زهرا کرونی
• Open Access Article
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  63 - Analysis of agency conflict with emphasis on aspects of earnings management, audit quality, and cost of equity: Game theory approach
  Zahra  Moghadam Hamzeh Didar Kiumars Shahbazi Ali Ebadian
• Open Access Article
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  64 - The Impact of Transactions with Affiliated Individuals on the Manipulation of Actual Activities, with Emphasis on the Role of Regulatory Corporate Governance
  Ali mohammadi Ali Nikouei Sardar Esmaeilzadeh
• Open Access Article
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  65 - The Relationship between Cost of Equity and Risk in Earning Components (accruals and cash flows) in Tehran Stock Exchange Firms
  حسین Karbasiyazdi عبدالله Neami M.S Miraghai
• Open Access Article
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  66 - بررسی رابطه کیفیت سود و ساختار سرمایه (مطالعه موردی: شرکت‌های غیرمالی پذیرش شده در بورس اوراق بهادار تهران)
  سید سجاد علم الهدی عبداله دریابر سمانه طریقی
• Open Access Article
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  67 - Investigating the effects of types of cash flow and controlling shareholders on the relationship between profit management and financial performance to predict financial bankruptcy (firefly algorithm)
  Gurban Heki Behrouz Sadeghi Amroabadi Seyyed Mohammad Reza Davodi
  10.30495/fed.2023.705596
• Open Access Article
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  68 - Modeling and Experimental Test of the Effects of the Quality Components of Management Accounting Information on the Tax Risk of Tehran Stock Exchange Firms
  محمد نمازی Seyed Hamid Reza Rakhsha
  DOI: 10.30495/FAAR.1403.1073184
• Open Access Article
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  69 - The performance of corporate social responsibility based on strengths and weaknesses and the Profit and loss Items Classification Shifting: Opportunistic view versus ethical view
  kaveh parandin Yaser shirzadi Somayeh Hosseini Aghdaei
  10.71608/faar.2024.1073399
• Open Access Article
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  70 - Explaining the effect of financial default on the anomaly in reported earnings
  Mahnaz Eslamdoost Karbandi امیررضا کیقبادی
  DOI: 10.30495/FAAR.1403.1073487
• Open Access Article
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  71 - Earnings Management Model by Using Deferred Tax Asset and Deferred Tax Liability Strategies
  Vahid Tavasoli Yadollah Tariverdi
  10.30495/faar.2024.709443
• Open Access Article
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  72 - The Relation between Average of Stock Return, Firm Size, Earning and Cash Flow Volatilities Cycle
  Feraydoon Rahnamay Roodposhti Hashem Valipour
• Open Access Article
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  73 - The Effect of Enterprise Risk Management on the Relationship between External Financing and Earnings Management
  محمد حسین پوراحمدی غلامرضا فرساد امان الهی
• Open Access Article
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  74 - The Relationship between the Product Market Competition and Information Asymmetry; Structural Equation Modeling Approach
  اکبر کنعانی رضوان حجازی مهرداد قنبری بابک جمشیدی نوید
• Open Access Article
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  75 - The Role of Perceived Pressure on Accountants' Ethical Beliefs in Financial Reporting
  Zeynab Yazdi Bahman Banimahd Hashem Nikoomaram
  10.30495/faar.2024.709448
• Open Access Article
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  76 - The Relation Between Economic Value Added and Intellectual Capital With the Market Value
  Mohamad Hasan Janani Mahmud Hematfar Bagher Rahimi
• Open Access Article
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  77 - Implementation of Direct Subsidy System and Profitability Indicators in Political Economy Theory
  علی مسیبی بهروز فرزانه حاجی حسنی
• Open Access Article
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  78 - The Effect of Accounting Earning Growth on Macroeconomic Indicator
  محسن عرب زاده ناصر ایزدی نیا سعید صمدی
• Open Access Article
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  79 - بررسی تاثیر پیچیدگی و عدم اطمینان محیطی برصحت پیش بینی سود مدیریت با تاکید بر کیفیت حسابرسی به عنوان متغیر میانجی
  زینب محمدیان مهدی حیدری پری چالاکی
• Open Access Article
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  80 - CEO-CFO tenure consistency and Earnings quality : The moderating role of the audit fee
  javid yarahmadi Masoud Gholamzadeh Ledari
• Open Access Article
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  81 - Investigating the Effectiveness of Future Earnings Prospects Stickiness of Conservatism and Managerial Max Ability Using Multivariate Linear Regression Model
  Marjan Shahali Mohammadreza Abdoli
• Open Access Article
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  82 - The Study of the effect of Internal Audit Function Quality on Management Earnings Forecasts Accuracy
  Yassaman Khalili davood Hassanpour ابولفضل مومنی یانسری
  DOI: 10.30495/JDAA.1403.1079896
• Open Access Article
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  83 - Conceptual Explanation of the Effectiveness of Trading Volume around Earnings Announcements
  حسن چناری بهمن بنی مهد
  10.30495/jdaa.2022.691735
• Open Access Article
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  84 - Comparison of the Power of Explaining Theory of Clean Surplus and Prospect Theory in Companies Listed of Tehran Stock Exchange
  Afshin Badiei Saeid Ali Ahmadi
  10.30495/afi.2023.1987904.1230
• Open Access Article
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  85 - Managers' money beliefs and financing attitudes
  Ali Beidaghi Mohammad Reza Vatanparast Mehrdad Sadr Ara
  10.30495/afi.2022.700308
• Open Access Article
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  86 - The effect of dividend policy on the financial stability of Iranian banks
  Seyyed Yahya Asadollahi Somayeh Matin Marzieh Yosofinejad
  10.30495/afi.2023.1973063.1174
• Open Access Article
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  87 - The Impact of Managers' Moral Bias on the Divergence of Investor Behavior: Emphasizing the Moderating Role of Comparability and Readability in Financial Reports
  mohsen tohidloo Ali   Bayat Ali Mohammadi Vahhab   Rostami
  10.71907/sebba.2024.12071103785
• Open Access Article
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  88 - Investigating the Effect of Corporate Governance and Social Responsibility on the Relationship between Earnings Management and Board Compensation in Firms Listed on the Tehran Stock Exchange
  Nassim Shahmoradi Somayye Entezari Marzieh Shafiei
• Open Access Article
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  89 - Investigating the Mediating Role of Comparability of Financial Statements on the Relationship between Managers' Opportunistic Behavior and Investors' Divergence of Opinions
  mohsen tohidloo علی بیات Ali Mohammadi VAHAB ROSTAMI
  10.30486/FBRA.1403.1105071
• Open Access Article
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  90 - The board monitoring power and analysts’ Earnings forecasts
  Mahmoodreza Shoorvarzy Mohammad Ali Dehnavi Amir Hosein  Shourvarzi
• Open Access Article
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  91 - Examining the effect of trading volume on Earning Response Coefficient over the Life Cycle of companies
  Vahid Peykan Abdolreza Asaadi Ali Reza Mehrazeen Mohammad Karimi
  10.71848/jcma.2024.1107562
• Open Access Article
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  92 - Presenting a model for opportunistic earnings management: factors, motivations and techniques
  Ehsan Saadati Shahreh Yazdani Mohammad hamed khan mohammadi Davoud Gorjizadeh
• Open Access Article
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  93 - The Relationship Between Information Technology Capacity and Reporting Quality in Companies Listed on the Tehran Stock Exchange
  Melika Rezaei hanjani Mozaffar jamalianpour
• Open Access Article
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  94 - The mediating role of profit stability in the relationship between comparability of financial statements and predictability of profit and pricing efficiency of accruals
  Hamzeh Anbari Masood Fooladi Maryam Farhadi Leila Safdarian
• Open Access Article
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  95 - Female directors, financial reporting quality and audit fees
  Ghasem Ghasemi
  10.71965/AFT.2024.1127740
• Open Access Article
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  96 - The role of earnings management on the relationship between shareholder attention and stock undervaluation
  Hadi Ghafari Donya Ahadian Poor Parvin Khadijeh Khodabakhshi Parijan
• Open Access Article
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  97 - Investigation the Moderating Role of Corporate Governance on the Relationship between Audit Committee and Real Earnings Management
  Fatemeh Rahmati baher Yaghoub Pourkarim
  10.71600/jacgr.2024.1129070
• Open Access Article
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  98 - Investigate the economic consequences to the timing of earnings news forecast for accepted corporates Agriculture in Tehran Securities Exchange .
  asghar karimi khorami علیرضا zaree سعید Aliahmadi
  10.30495/jae.2021.24301.2142
• Open Access Article
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  99 - The impact of audit quality on the relationship between earnings management and financial performance of companies during the COVID-19 pandemic
  Maryam Davarzani Malektaj Maleki Oskouei Mohammad Hassani
  10.71965/aft.2024.1185077
• Open Access Article
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  100 - The Impact of the Financial Crisis on Tax Avoidance Behaviors: The Mediating Role of Earnings Management in Companies Listed on the Iraqi Stock Exchange
  Saad Ali Abed Shuaib Masood Fooladi Sadeq Jaafar Kadhim  Al Attabi Saeid   Sharifi Maryam   Farhadi
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