List of Articles CCR Open Access Article Abstract Page Full-Text 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 Abstract Page Full-Text 2 - An Evaluation of Alternative Accrual-Based Models for Detecting Earnings Management H. Nikoumaram I. Nourvash A. R. Mehrazin Open Access Article Abstract Page Full-Text 3 - Specification and Development a Model for Estimating of Accounting Conservatism in Iran H. Nikoomaram B. Banimahd Open Access Article Abstract Page Full-Text 4 - Earning persistence in Tehran Stock Exchange Listed Companies with Underscoring on Accrual Reliability Z. Pourzamani A. Jahanshad M. kashani Open Access Article Abstract Page Full-Text 5 - A presentation of pattern for Accreditation of Islamic Azad University (IAU) Kioumars Niaz Azari Open Access Article Abstract Page Full-Text 6 - A presentation of pattern for Accreditation of Islamic Azad University (IAU) Kioumars Niaz Azari Open Access Article Abstract Page Full-Text 7 - A Study of Relationship Between Institutional Investors and Board of Director With Earnings Management Gh. Talebnia A. Taftian Open Access Article Abstract Page Full-Text 8 - Construction and lived experience of marketing elites from the agricultural marketing model in Iran with a mixed approach and validation bijan Alizadeh Abdollah Naami mohammad nasrollahniya 10.30495/enkn.2023.70258.1056 Open Access Article Abstract Page Full-Text 9 - Identifying and validating effective strategies on the governance system in veterans' sports mohmmad ali baigi tayebeh zargar bahram ghadimi akbar afarinesh khaki 10.30495/jism.2023.75610.1082 Open Access Article Abstract Page Full-Text 10 - 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 Abstract Page Full-Text 11 - The Impact of Earning Quality on Excess Returns with Regard to Momentum the Impact of Earning Quality on Excess Returns with Regard to Momentum Category 24's portfolio technique for seasonal vahid bekhradi nasab Fatemeh Jolanejad Open Access Article Abstract Page Full-Text 12 - The Role Of Return Dispersion In The Interpreting Of The Accrual Anomaly Yahya Hassas Yeganeh Samaneh Bari Open Access Article Abstract Page Full-Text 13 - The low information processing power of stockholders and its role in mispricing of firms’ shares Abbas Aflatooni Open Access Article Abstract Page Full-Text 14 - بررسی تطبیقی تحلیل صورتهای مالی شرکتهای پذیرفته شده در بورس اوراق بهادار تهران با استفاده از مدل تحلیل پنجرهای ومدل های تحلیل مبتنی بر زمان (مدلCCR خروجی محور) مهدی علی نژاد ساروکلائی فاطمه افشار زیدآبادی Open Access Article Abstract Page Full-Text 15 - The Association Between Various Earnings, Cash Flaws as Performance Measures and Return Stock Bahman Banimahd Masomeh Sadat Rasouli Open Access Article Abstract Page Full-Text 16 - Examining the Relationship Between Reliability Components of the Earning and Earnings Persistence. Ali Akbar Chaharmahali Javad Zahedi Reza Barati Mostafa Amiri Open Access Article Abstract Page Full-Text 17 - Investigating the Impact of Accrual Anomaly on Corporate Financing Activities Reza Mansourian Nader Rezaei Open Access Article Abstract Page Full-Text 18 - Quality of Earning and Capital Cost هاشم نیکومرام پیمان امینی Open Access Article Abstract Page Full-Text 19 - Corporate Social Responsibility and Financial Reporting Quality yaser abbasabadi 10.30495/ijfaes.2023.22593 Open Access Article Abstract Page Full-Text 20 - Evaluation of academic entrepreneurship based on the standards of the Accreditation Institute of Higher Education ACEEU (Case: Islamic Azad University, Mashhad branch) Javad Tavasoli Noghabi Hamideh Reshadatjoo Mohammadali Hosseini Open Access Article Abstract Page Full-Text 21 - Investigating the Effect of Establishing Accreditation Standards on the Rate of Mortality of Patients in Selected Hospitals of Mashhad Zahra Abedi پوران رئیسی Leila Riahi Open Access Article Abstract Page Full-Text 22 - The Survey of Effective Factors on Hospital Accreditation Scoring Method in Iran ladan ghadami iravan masoudi somayeh hesam mahmoud modiri Open Access Article Abstract Page Full-Text 23 - Designing and presenting the Accreditation Model of Public Hospitals Hamdollah Manzari Tavakoli Navid Fatehi Rad Zahra Shokooh Marzieh Khodaei Open Access Article Abstract Page Full-Text 24 - Review of Pharmacy Accreditation Program Models: A Review and Narrative Study shahram akbari kamran hajinabi laila riahi Open Access Article Abstract Page Full-Text 25 - The Effect of Accreditation Interventions on Patient Safety Measurement in Operating Rooms of one of Tehran Social Security Hospitals Zeinolabedin Aghaee Talikani Leila Riahi Amir Ashkan Nasiripour 10.30495/jhm.2022.68090.11050 Open Access Article Abstract Page Full-Text 26 - Presenting the Accreditation Model of Human Resource Management in Iranian Hospitals hashem rahimi alisaraei hamidreza rezaee kelidbari morad rezaei dizgah 10.30495/jhm.2023.73010.11134 Open Access Article Abstract Page Full-Text 27 - Comparing Earnings Management in Germany and the USA Taufiq Arifin Indra Kusuma Open Access Article Abstract Page Full-Text 28 - Cultural Relativism in Earnings Management R. Riahi A. Omri Open Access Article Abstract Page Full-Text 29 - Presentation of a Model for Measuring Earnings Management in Tehran Listed Firms احمد یعقوب نژاد بهمن بنی مهد اعظم شکری Open Access Article Abstract Page Full-Text 30 - The Ability of Direct Cash Flow versus Indirect Cash Flow Method for Predict Future Operating Cash Flow غلامرضا کردستانی بهمن کولیوند عباس زند عباس آبادی Open Access Article Abstract Page Full-Text 31 - The relationship between Product Market Competition and Earnings Management: Evidence from Discretionary Accruals Jamal Bahri Sales Asgar Pakmaram Ghodrat Ghaderi Open Access Article Abstract Page Full-Text 32 - Investigating the Relationship between Discretionary Accruals and Total, Relevant, or Irrelevant Diversification at Companies Listed in Tehran Stock Exchange Akram Taftian S. Zahra Mirbagheri Mahdeye Hasani Sadrabadi Open Access Article Abstract Page Full-Text 33 - Cash from operations and earnings management: K-S model test حمید رضا بزاززاده منصور دهقان Open Access Article Abstract Page Full-Text 34 - The Role of Accruals in the Asymmetrically Timely Recognition Economic Gain and Loss S.Rasoul Hoseyni Mehdi Mohammdi Open Access Article Abstract Page Full-Text 35 - Auditor style and comparability of financial statements Fryidoon Rahnamay Roodposhti Hamidreza Vakili Fard Fazllolah Lak Abdolreza Mohseni Open Access Article Abstract Page Full-Text 36 - The influence of Financial Variables’ Time Lags in Predicting Operating Profit and Operating Cash Flows احمد خدامی پور رضا پوراحمد علی ترک زاده ماهانی Open Access Article Abstract Page Full-Text 37 - Appraising Accrued & Real-Based earning management to achieve industry Average Profitability Shima hoseinzadeh Azita Jahanshad Open Access Article Abstract Page Full-Text 38 - Bloated Balance Sheet and Substitute Mechanisms to Avoid Negative Earnings Surprises Hassan Farajzadeh Dehkordi Hassan Hemmati Hale Sanaee Open Access Article Abstract Page Full-Text 39 - Investigating the Effect of Environmental Factors on Governmental Accounting Reform Process in Iran by Contingency Model قدرت الله طالب نیا بتول زارعی Open Access Article Abstract Page Full-Text 40 - 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 Abstract Page Full-Text 41 - Management bonus and earning persistence Hashem Nikomaram Parisa Pazouki Open Access Article Abstract Page Full-Text 42 - The investigation of the ability of current accounting data in Predicting Future Cash Flows پیمان امینی کامران محمدی عباس افلاطونی Open Access Article Abstract Page Full-Text 43 - Eeffect of corporate governance on the relationship between disclosure of internal control weakness and accruals quality Solmaz Farazdaghi Sina Kheradyar Fazel Mohammadi Nodeh Mahmoud Samadi Lorgani Open Access Article Abstract Page Full-Text 44 - The Effect of Accounting Standards on Financial Reporting Quality in the Companies Listed In Tehran Stock Exchanges H.R. Vakili fard M. Aliakbari Open Access Article Abstract Page Full-Text 45 - A Review Influence of Corporate Governance on Earning Quality in TSE Companies دکتر علی اسماعیل زاده مقری دکتر محمد جلیلی عباس زند عباس آبادی Open Access Article Abstract Page Full-Text 46 - Measuring Accruals Through Textual Reports Using Support Vector Regression Technique and Dictionary-based Approach Zohreh Zivdar Dariush Foroughi Gholamhosein Kiani Open Access Article Abstract Page Full-Text 47 - Review of Change in Model of Earnings Management of Jones Modified And Compare it with The Model of Affective Variables on Accruals of Tehran Stock Exchange in Bankrupt Firms Seyed Mehdi Fadakar Khosro Faghani Makranin Ali Zabihi Open Access Article Abstract Page Full-Text 48 - Studying the Pricing of Earnings Components During Corporate Life Cycle Freydoon Rahnamaye Roodposhti Farid Gholami Hassankiadeh Sara Karimpour Open Access Article Abstract Page Full-Text 49 - Social TiesTheory and Audit Quality : Experimental Evidence of Tehran Stock Exchange gholamali Movahedi Asl Mehdi Moradzadeh fard Hamid Ahmadzadeh 10.30495/jma.2022.19756 Open Access Article Abstract Page Full-Text 50 - The Effects of Stagflation on Real and Accrual-based Earnings Management F. Mohammadrezaei Khosro Manteghi Esmail Abbasi Open Access Article Abstract Page Full-Text 51 - 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 Abstract Page Full-Text 52 - Designing and validating the organizational culture model for the Iranian higher education system firouz mahde Mohammad Mojtaba Zadeh Naghi Kamali Open Access Article Abstract Page Full-Text 53 - Sensing of Methanol and Ethanol with Nano-Structured SnO2 (110) in Gas Phase: Monte Carlo Simulation N. Mangkorntong L. Mahdavian F. Mollaamin M. Monajjemi Open Access Article Abstract Page Full-Text 54 - Effect of Relocation and Rotation on Radial Efficiency Scores for a Partially Negative Data Problem S .Sarkar Open Access Article Abstract Page Full-Text 55 - Efficiency Evaluation of Wood Supplying Plans SH. Pourmousa Open Access Article Abstract Page Full-Text 56 - Stock market reactions to earnings management, corporate risk and weak internal controls sid nia valinia Mohammed Hussain Ranjbar daowd khodadady hojat alaha salari Open Access Article Abstract Page Full-Text 57 - Bank Client Accreditation and Ranking: A Case Study of Saderat Bank of Iran alireza torabian mohammad reza nahidi amirkhiz siyavosh jani roghayeh hasanzadeh Open Access Article Abstract Page Full-Text 58 - 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 Abstract Page Full-Text 59 - 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 Abstract Page Full-Text 60 - The Impact of Disclose of Intellectual Capital Components on Financial Reporting Quality Roya Darabi Open Access Article Abstract Page Full-Text 61 - Earnings Quality, Leverage Deficit (Surplus), and Financing Policy in companies listed in Tehran Stock Exchange Naghi Fazeli Abuozar Jafari Tajangooke Open Access Article Abstract Page Full-Text 62 - The Relationship of Earnings Management and Investment Opportunities with Emphasizing on Ownership Concentration Vida Mojtahedzadeh Raziyeh Saadat Open Access Article Abstract Page Full-Text 63 - Analysing Investors’ overreaction to the Accruals (Accrulas Anomoly) in Tehran Stock Exchange Seyyed Ali Hosseini Hojjat Esmaeilzadeh MohammadSadegh Ghaznavi Open Access Article Abstract Page Full-Text 64 - The Relationship of Management Optimism and Earnings Smoothing between Banks Listed in Tehran Stock Exchange and OTC Jamal Bahri Sales Open Access Article Abstract Page Full-Text 65 - Information Environment and Earnings Management in Companies to Dual Holdings Alireza Heidarzadeh Hanzaei Leila Barati Open Access Article Abstract Page Full-Text 66 - Accrual Quality Assessment Model in Banking Industry Gholamhossein Assadi Bahador Nayebi Open Access Article Abstract Page Full-Text 67 - Planning and Accreditation Towhidi Education Pattern in Youth Era from Quran and Traditions Viewpoint Qader Hossein Zadeh Ahmad Salahshouri Ali Hosseini Mehr Open Access Article Abstract Page Full-Text 68 - Identifying and Validating Pathology of Elementary Teacher Appointment in Education Ahmad Ahmadi Farsani Fariba Karimi Badri Shah Talebi Open Access Article Abstract Page Full-Text 69 - Accreditation of the dimensions and components of the curriculum model based on augmented reality technology in the primary education system. Somayyeh Haghighat Hamidreza Motamed Alireza Ghasemizad Open Access Article Abstract Page Full-Text 70 - Investigating the Role of the Board Structureon the Relationship between the Characteristicsof the Audit Committee and the Qualityof Financial Information Shokrollah khajavi GholamReza Rezaei Mojtaba Bageri Open Access Article Abstract Page Full-Text 71 - The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO Maryam Akbaryan Fard Hamidreza Vakilifard Hashem Nikoumaram 10.22034/amfa.2019.579680.1146 Open Access Article Abstract Page Full-Text 72 - 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 Abstract Page Full-Text 73 - The Evaluation of the Capability of the Regression & Neural Network Models in Predicting Future Cash Flows Bahman Talebi Rasol Abdi Zohreh Hajiha Nader Rezaei 10.22034/amfa.2020.1876840.1277 Open Access Article Abstract Page Full-Text 74 - Earnings Manipulation and Adjustment Speed towards an Optimal Leverage Abbas Aflatooni Mahdi Khazaei Zahra Nikbakht 10.22034/amfa.2020.1912619.1500 Open Access Article Abstract Page Full-Text 75 - Investigating the Relationship between Political Uncertainty and Market Irregularities: With Emphasis on the Risky Information Environment Hossin Sharifirad negar Khosravipoor sina kheradyar Mohammadreza Vatanparast 10.22034/amfa.2021.1927600.1581 Open Access Article Abstract Page Full-Text 76 - Impact of Internal Control Weaknesses on Financial Reporting Risk mohsen azhdar mohsen dastgir saeid aliahmadi 10.22034/amfa.2022.1946398.1661 Open Access Article Abstract Page Full-Text 77 - The Effects of Accruals and Cash Flow Anomalies on Net Profit and Abnormal Stock Returns in Accepted Companies in Tehran Securities Exchange Saeid Barati Hossein Karbasiyazdi 10.22034/amfa.2017.531315 Open Access Article Abstract Page Full-Text 78 - Impacts of Cash Dividend Components on Earning Persistence and Return on Stock Ali Moghaddam Dorna Aslani 10.22034/amfa.2018.539134 Open Access Article Abstract Page Full-Text 79 - Tectonic evolution of the Khoy ophiolitic complex, NW Iran Javad Raghaghi Gargari Ali Solghi Mehran Arian Open Access Article Abstract Page Full-Text 80 - A Study on the Efficiency of Companies Listed on the Tehran Stock Exchange Using Data Envelopment Analysis Hiresh Soltanpanah Iman Dadashi Samira Zarei Open Access Article Abstract Page Full-Text 81 - The five factor model of personality of Robert McCrae and Paul Costa in the history books Beyhaqi laila adlparvar farahd falahatkhah Open Access Article Abstract Page Full-Text 82 - Identifying and validating effective strategies on creating capacities and political bases in sports sayed hosain sgha sayed morteza Tayebeh Zargar BAHRAM GHADIMI Akbar Afarinesh khaki 10.30495/kmsj.2023.1990847.1149 Open Access Article Abstract Page Full-Text 83 - Comparability of accounting, quality of financial reporting and pricing of accruals Seyed Hadi Ejazi Hossein Ezadi Hamid Sajadi Open Access Article Abstract Page Full-Text 84 - Modeling the Structural Equations of Accreditation of the Training Program of Human Resources of Education of Qazvin Province Mehdi Rahiminezhad Saeed Moradi Batoul Faghiharam Firouz Kyoumarsi Open Access Article Abstract Page Full-Text 85 - Randomized crossover efficiency in evaluating decision units with unfavorable factors mehdi khodadadipour sayyed mohammadreza davoodi Open Access Article Abstract Page Full-Text 86 - Identifying and Validating the Components of Teaching Metacognitive Skills based on Quantum Thinking to Student Teachers Azam Karimi gholtash Qholtash Aliasghar Mashinchi 10.30495/educ.2023.1984596.2981 Open Access Article Abstract Page Full-Text 87 - Validation of secondary religion and life curriculum evaluation model with emphasis on constructivism theory shahla haririmoghaddam Abbas Gholtash sedighe mohammadjani 10.30495/educ.2023.1990199.3012 Open Access Article Abstract Page Full-Text 88 - Internal and Intra-internal-external University Evaluation: The case of Department of Philosophy of Education at University of Tehran abbas bazargan Open Access Article Abstract Page Full-Text 89 - Investigation the Effect of Board Characteristics and External Auditing Quality on Accruals Based Earnings Management Maryam Sangin Ghasr Alireza Heidarzadeh Hanzaei Open Access Article Abstract Page Full-Text 90 - The Impact of the Auditor Tenure on Earnings Quality under of Information Asymmetry Between auditor and manager Mojtaba Motalebian Mehdi Arabsalehi Hadi Amiri Open Access Article Abstract Page Full-Text 91 - Relationship between accounting information quality criteria in response to managers' motivational components Abdullah Hosseinzade Mahmoud mousavi shiri zohreh hajiha Hashem Nikoomaram Open Access Article Abstract Page Full-Text 92 - Modelling and Predicting Earnings Quality Using Decision Tree and Support Vector Machine Loghman Hatami Shirkouhi Soghra Barari Nokashti Maryam Ooshaksarae 10.22094/jdem.2023.708161 Open Access Article Abstract Page Full-Text 93 - Evaluating the Performance of the Sales Force on KPI with the Data Envelopment Analysis (DEA) Esmaeel Malekakhlagh Arman Poureisa Sayyed Ali Nabizadeh Open Access Article Abstract Page Full-Text 94 - Implications of the Cash Component of Earnings for Earnings Persistence and Stock Returns in Firms Listed in Tehran Stock. Ahad JanAbadi Morteza Motavassel Open Access Article Abstract Page Full-Text 95 - Development and Validation of basic Education System Evaluation Tool from the Perspective of Entrepreneurship Education Infrastructure farzad gholoubi maryam Taghvaeeyazdi saeid safariyan hamedani 10.30495/jinev.2023.1988193.2888 Open Access Article Abstract Page Full-Text 96 - Explaining and Developing a Model for Determination and Evaluation of Factors that Affect Financial Reporting Quality Choice in Iran Hashem Nikoomaram Younes Badavar Nahandi Open Access Article Abstract Page Full-Text 97 - Abnormal accruals and its relationship with profit forecasting error with emphasis on management ability Akbar Valizadeh Oghani Elham Abdolrahimi Open Access Article Abstract Page Full-Text 98 - Performance Comparison of CCR -AP Modeling Techniques in a Single Space data with Conventional Multi-Criteria Approach (Case Study: Medical Health services in Western Azarbaijan) farhad barandak Hamed Abdolahi Fardin Ghasemzadeh hadi Karimi Open Access Article Abstract Page Full-Text 99 - Modeling ice and snow accretion for designing power lines (case study: Baladeh Nur) Golamali Ahmadi Golamreza Janbaz Ghobadi Sadrodin Motavali Shahriar Khaledi Open Access Article Abstract Page Full-Text 100 - The Effects of Stocks Return Volatility on Working Capital Accruals with Moderating Effects of Life Cycle and Ownership Structure of Firms Mohsen Dastgir Nader khedri Afsaneh Soroushyar Open Access Article Abstract Page Full-Text 101 - 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 Abstract Page Full-Text 102 - 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 Abstract Page Full-Text 103 - Evaluating the Effect of Financial Health Indexes from the Aspect of Inhibiting and Opportunistic Behaviors of Income Management in Companies with Different Investment Opportunities Omid Sabaghiyan Toosi Zahra Moradi Shohreh Yazdani Open Access Article Abstract Page Full-Text 104 - Investigating the relationship between social responsibility and the quality of accruals and profit stability in companies listed on the Tehran Stock Exchange Mahdi Filsaraei 10.71848/jcma.2024.97372 Open Access Article Abstract Page Full-Text 105 - Presenting the financial health model based on the disclosure of corporate social responsibility and the transparency of financial reporting in Tehran Stock Exchange gholamreza Taherpour Ali khozein Arash naderian jemadverdi Gorganli Dooji Open Access Article Abstract Page Full-Text 106 - Criminological Explanation of The Influence of Lived Experiences on The Strengthening of Criminal Tendencies in Cyber Space Subject of Study: Great Tehran Prison (Fashafouye) Gelavizh Sheikholeslami vatani Mohhamad Ashouri Nasrin Mehra Mohammad Ali MahdaviSabet 10.30495/cyberlaw.2023.701476 Open Access Article Abstract Page Full-Text 107 - Comparison of the Dependence Structures of Stochastic Copula-DEA Model Sima Balak Mohammad Hassan Behzadi Ali Nazari 10.30495/fomj.2021.1943130.1041 Open Access Article Abstract Page Full-Text 108 - A systematic review of the factors and criteria for the accreditation of higher education institutions in the e-learning environment khodayar abili zeinab mostafavi fatemeh narenji thani mohammad ali shahosseini Open Access Article Abstract Page Full-Text 109 - Data Envelopment Analysis from simulation on the Lattice QCD using CCR model Mohammad Hossein Darvish Motevally Open Access Article Abstract Page Full-Text 110 - A Recurrent Neural Network Model for solving CCR Model in Data Envelopment Analysis Masomeh Abbasi Abbas Ghomashi Open Access Article Abstract Page Full-Text 111 - The Impact of Companies Environmental Law on Earnings Smoothing Vahid Bekhradi Nasab 10.30495/msds.2021.1931616.1002 Open Access Article Abstract Page Full-Text 112 - A hybrid DEA-based K-means and invasive weed optimization for facility location problem Farshad Faezy Razi Open Access Article Abstract Page Full-Text 113 - Investigating the effect of the (definition of information need) element on improving the level of architectural design information literacy Sina Ghazizadeh Hadi Kaboli Saeed Salehi Open Access Article Abstract Page Full-Text 114 - Enhancing Architectural Design Education through Information Literacy Assessment: A Case Study of O'conner and Radcliffe Sina Ghazizadeh Mohammad Hadi Kaboli Saeed Salehi Open Access Article Abstract Page Full-Text 115 - Investigating the effect of the component (definition of information need) on improving the level of architectural design information literacy sina ghazizadeh Mohammad Hadi Kabuli Saeed Salehi Open Access Article Abstract Page Full-Text 116 - Presenting and evaluating effective behavioral components and indicators in cultural accreditation in cultural industries سید علی منیری Mohsen Ameri sharabi mojtaba moazzami Open Access Article Abstract Page Full-Text 117 - Presenting the model of development of marketing of agricultural products in Iran with the focus on medicinal plants Using the Grounded Theory Method and Model Validation BIJAN Alizadeh Abdullah naami mohammad nasrola niya 10.30495/ecomag.2023.1984042.1065 Open Access Article Abstract Page Full-Text 118 - The Role of Accruals, Cash Flows and their Information Content in Operating Profitability of the Stock Returns Razieh Fatehpour Jalil Farokhi Open Access Article Abstract Page Full-Text 119 - 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 Abstract Page Full-Text 120 - Prediction of earnings quality using artificial neural network: evidence from Tehran stock exchange (Case study: companies admitted to the Tehran Stock Exchange) Loghman Hatami Shirkouhi Soghra Barari Nokashti Maryam Ooshaksarae Open Access Article Abstract Page Full-Text 121 - Analysis of stock returns response to non-systematic risk torque measurement models with a simultaneous role of arbitrage constraints and limited investor رقیه طالبی مجید زنجیردار محمدرضا پورفخاران DOI: 10.30495/FAAR.1403.1073177 Open Access Article Abstract Page Full-Text 122 - The moderating effect of serial correlation of changes in operating cash flow on the relationship between operating cash flow and accruals Siavash Eftekharifar Majid Azimi Yancheshmeh Maryam Farhadi Mohsen Sadeqi Open Access Article Abstract Page Full-Text 123 - Examining the Impact of Financial Reporting Quality on Dividend Policy of the Companies Gholamhossein Mahdavi Gholam Reza Rezaei Open Access Article Abstract Page Full-Text 124 - The Relationship between Earnings Management and Value Relevance of Accounting Informtion S. Hossein Sajadi Hasan Farazmand Mehdi Arabi Open Access Article Abstract Page Full-Text 125 - Effects oF Accruals Qulity on Conditional Volatility سلاله فیض اللهی کسینی مریم لشکری زاده Open Access Article Abstract Page Full-Text 126 - Comparability of Accounting, Quality of Financial Reporting and Pricing Efficiency of Optional Accruals Farzaneh Nasirzadeh Seyed Mohsen Salehi Vaziri 10.30495/faar.2023.707967 Open Access Article Abstract Page Full-Text 127 - 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 Abstract Page Full-Text 128 - Pathology of Accrual Accounting in Iranian Public Sector from the Viewpoint of Structural, Contentual and Contextual Barriers وجیهه رحمتی زهرا پورزمانی Open Access Article Abstract Page Full-Text 129 - Audit Quality, Earnings Quality and Cost of Equity Capital Mahdi Moradzadehfard Mojtaba Adili Seyed Javad Ebrahimian Open Access Article Abstract Page Full-Text 130 - The Relationship between Environmental Uncertainties and Current Stock Return Bahareh Armat Mohsen Dastgir Open Access Article Abstract Page Full-Text 131 - تبیین الگویی برای مدیریت سود در شرکتهای ورشکسته و مقایسه آن با مدل اصلاحشده جونز سید مهدی فداکار خسرو فغانی ماکرانی علی ذبیحی Open Access Article Abstract Page Full-Text 132 - Relationship between Management Profit Forecasting Error and Adjustment of Profit Forecast with Corporate Accruals Alireza Rahimi Aref Foroughi Majid Azadi 10.30495/faar.2022.693674 Open Access Article Abstract Page Full-Text 133 - The Association between Capital and Ownership Structure and Income Smoothing Decisions Younoes Badavar Nahandi Saeed Mahmoodzadeh Baghbani Amin Blouri Open Access Article Abstract Page Full-Text 134 - Discretionary Accrual Anomalies, R&D Costs, PTH Returns and Q-factor Model Arsalan Esmaeli Hamidreza Gholamnia Roshan 10.30495/faar.2023.699790 Open Access Article Abstract Page Full-Text 135 - Implementation of Direct Subsidy System and Profitability Indicators in Political Economy Theory علی مسیبی بهروز فرزانه حاجی حسنی Open Access Article Abstract Page Full-Text 136 - Explain the anomalies of accruals and financial constraints through value and momentum factors And test performance with GRS test at Tehran stock exchange gholamreza soleimanian daruosh foroughi hadi amiri Open Access Article Abstract Page Full-Text 137 - To Identify Important Factors That Affect the Management of Real Interest and Commitment in the Enterprise Market with Models, Bayesian Approach mehrnoosh ebrahimi farhad hanifi zoherh hajiha Shadi Shahverdiani Hamid Reza Kordloui Open Access Article Abstract Page Full-Text 138 - The Impact of Earning Quality on Excess Returns with Regard to Momentum Vahid Bekhradinasab Fatemeh Zholanezhad Open Access Article Abstract Page Full-Text 139 - Forecast earnings management based on adjusted Jones model using Artificial Neural Networks and Genetic Algorithms Khosro Faghani Makrani S. 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