List of Articles Financial Statements Open Access Article Abstract Page Full-Text 1 - Examining the goals of users of financial reports of municipalities with regard to performance-based budgeting Reza Sotudeh alireza fahkrabadi mitra kasheh maryam movahedian Open Access Article Abstract Page Full-Text 2 - Applying Rough Developed theoretical Models (ERST), Interpretation-Structural Analysis (ISM) and Decision Tree (CART) for Help Auditors to Identify Fraud in the Financial Statements of Companies Listed on the Stock Exchange of Iran Davood Hasanpoor hasan valiyan mehdi safari griyly Reza Tahmasbizadeh Open Access Article Abstract Page Full-Text 3 - Investigating the behavior of individual investors after the release of financial statements Davoud gorjizadehbaee Mohammad hamed khan mohammadi Open Access Article Abstract Page Full-Text 4 - The effect of a coherent presentation model of financial statements on investors' judgment and decisions in comparison with the model presented by the Tehran Stock Exchange and the auditing organization using a quasi-experimental approach saber sheri Mohammad Hassan Ebrahimi Sarv Olya Qasem Bolo vahid eftekhari Open Access Article Abstract Page Full-Text 5 - Providing a Model of the Relationship between the Financial Statements Comparability and Stock Price Crash Risk with Moderating role of the Audit Committee. Abbas Daryabari Ghodratallah Talebnia Mohammad khodaei Valeh Zaghard faeygh ahmadi Hamidreza Vakilifard Open Access Article Abstract Page Full-Text 6 - The Moderating Effect of Corporate Governance on the Relationship Between Independent Audit Quality and Tax Gap Mahnaz Norouzi Asl Balkanlou Hamzeh Didar Mehrdad Panahi Dorcheh 10.71907/sebba.2024.2308-1126 Open Access Article Abstract Page Full-Text 7 - The role of effective variables on the relationship between tax avoidance and investment efficiency Nazanin Bashirimanesh Zohreh Arefmanesh 10.22034/amfa.2023.1968722.1806 Open Access Article Abstract Page Full-Text 8 - Financial Statement Comparability and the Expected Crash Risk of Stock Prices Barhram Parsa Fatemeh Sarraf 10.22034/amfa.2018.544951 Open Access Article Abstract Page Full-Text 9 - An Investigation on the Impact of the Financial Ratios and Growth Rates on Future Abnormal Stock Returns (Case Study: Companies Listed in the Cement Industry) Delir Nasera-badai Bizhan Khazduzi Omid Mahmoudi Khoshroo Open Access Article Abstract Page Full-Text 10 - investigating the relationship between Spiritual Intelligence of accountant and quality of financial statements Matineh Parsian Rahmatollah Mohammadipour Seyed Keyvan Khatamy Open Access Article Abstract Page Full-Text 11 - Investigating the effect of managers' narcissism and overconfidence on the comparability of financial reports Shahrzad Seraj Mohammad Reza Hamzah 10.71965/AFT.2024.939428 Open Access Article Abstract Page Full-Text 12 - Investigating the Characteristics of Fraud Statements and its Impact on Community Policies Hossein Kamrani Bijan Abedini Mohammad Hossein Ranjbar Faeq Ahmadi Open Access Article Abstract Page Full-Text 13 - The Relationship between Comparability of Financial Statements and Asymmetric Behavior of Costs with Considering the Moderating Role of Institutional Investors’ Ownership Shirin Shahbazi Younes Badavar Nahandi 10.71600/jacgr.2023.977482 Open Access Article Abstract Page Full-Text 14 - The Effect of Comparability of Financial Statements on Stock Price Crash Risk with Emphasis on the Role of Management Ability in Tehran Stock Exchange Abdolkarim Farhanian Allah Karam Salehi Open Access Article Abstract Page Full-Text 15 - The effect of capital structure and operating cycles on the relationship between comparability of financial statements and holding cash Mohammadreza Mehrabanpour Farzin Rezaei Maryam Moradi Leila Moradi Open Access Article Abstract Page Full-Text 16 - The Relationship between the Financial Statements Comparability and Company Growth Opportunities Regarding the Mediating Role of Financial Constraints and Financial Reporting Quality Younes Badavar Nahandi Mohammadreza Abbasi Astamal Zeinab Omarpour Mesrkanlo 10.71848/jcma.2024.997393 Open Access Article Abstract Page Full-Text 17 - The Value Relevance of Information in Annual and Interim Financial Statements in Tehran Stock Market M. MoradzadehFard M. Alemi S. Behzadpoor Open Access Article Abstract Page Full-Text 18 - Reviewing the Efficiencies of Informative Content in External Financial Reporting to Forecasting of Behavior of Stocks Return for the Companies listed in Tehran Stock Exchanges by Canonical Correlation Analysis ٍElaheh Safaei Tabrizi Open Access Article Abstract Page Full-Text 19 - The Auditors' Preferences Affecting Factors on Inherent Risk in the Account Remaining Sum Level and Financial Statements Level Zohreh Hajiha Open Access Article Abstract Page Full-Text 20 - The Effect of Organizational Culture on the Relationship between Earnings Management and the Readability of Financial Statements محدثه ریاحی نژاد افسانه توانگر 10.30495/faar.2021.687681 Open Access Article Abstract Page Full-Text 21 - The Determinants of the Timeliness of Interim Financial Statements Bahman Banimahd Mahtab Toutchi Open Access Article Abstract Page Full-Text 22 - Explaining the Promoting and Inhibiting Social Components of Companies to Improve the Quality of Financial Statements Behnam Sam Daliri Kaveh Azinfar Seyyed Ali Nabavi Chashmie Mohammadreza Pourali 10.30495/faar.2023.699791 Open Access Article Abstract Page Full-Text 23 - The effect of the Structure of Sources Financing on Operating Performance with an Emphasis on the Role of Strategic Ownership and Financial Restatements of Corporate Admitted to the Tehran Stock Exchange Hossein Eslami Mofid Abadi Soniya Maraghe Marzieh Ebrahimi Shaghaghi Open Access Article Abstract Page Full-Text 24 - The Effect of the Auditor Attributes and Board of Directors Structure on the Possibility of Fraudulent Financial Statements of Commercial Companies Kasra Barzegar abbaspour Hossein Eslami Mofid Abadi Marzieh Ebrahimi Shaghaghi 10.30495/jdaa.2023.705530 Open Access Article Abstract Page Full-Text 25 - Corporate Social Responsibility and Compare Financial Statements Babak Jamshidinavid Maryam Mansouri 10.30495/afi.2021.1927769.1019 Open Access Article Abstract Page Full-Text 26 - The effect of managers' experience and influence on the relationship between fraudulent financial statements and the quality of financial reporting of companies listed on the Tehran Stock Exchange abdolrasoul rahmanian koushkaki ensieh navidi 10.30495/afi.2021.1928502.1021 Open Access Article Abstract Page Full-Text 27 - 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 Abstract Page Full-Text 28 - 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 Abstract Page Full-Text 29 - Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay Mohammad Ali Sari 10.71965/AFT.2024.1105768 Open Access Article Abstract Page Full-Text 30 - Effect of Revising the Structure of Core Financial Statements on Its User's Perception Using Eye Tracking Data mohamad hosein vadiee reza hesarzadeh farhad nasimtoosi 10.30486/FBRA.1403.1123069
