Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
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1 |
Material Type: Article
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Detecting Earnings Management through Empirical Earnings DistributionsPizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2016-11, Vol.6 (1), p.19-40ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2016.2535Full text available |
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2 |
Material Type: Article
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Moderating Effect of Ownership Structure on the Relation between Financial Statement Comparability and Earnings ManagementPizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2021-03, Vol.11 (1), p.1-22ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2018.19475.1968Full text available |
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3 |
Material Type: Article
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Identifying the aggressive financial reporting of firmsPizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2022-09, Vol.12 (3), p.141-160ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2021.33919.2759Full text available |
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4 |
Material Type: Article
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Errors in estimating accruals: The role of accrual measurementPizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2022-09, Vol.12 (3), p.61-80ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2022.37366.2916Full text available |
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5 |
Material Type: Article
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Dual Roles of Institutional Investors in pre and post IPO Earnings ManagementPizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2021-06, Vol.11 (2), p.27-46ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2019.20533.2048Full text available |
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6 |
Material Type: Article
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The Relation between Stock Price Response and Sustained Earnings GrowthPizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2015-06, Vol.4 (4), p.51-70ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2015.636Full text available |
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7 |
Material Type: Article
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Investigating The Role of Uncertainty on The Relationship Between Investors' Sentiment and Managers' Behavioral Bias in Earnings ForecastingPizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2022-09, Vol.12 (3), p.241-260ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2021.34931.2804Full text available |
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8 |
Material Type: Article
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Investigating the Role of Corporate Governance Principles on Earnings-Increasing or Decreasing Choices by ManagementPizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2024-03, Vol.14 (1), p.249-270ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2024.45416.3178Full text available |
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9 |
Material Type: Article
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The Relation between Earnings Quality and Information Asymmetry in the FirmsPizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2015-06, Vol.4 (4), p.1-16ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2015.625Full text available |
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10 |
Material Type: Article
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The Relation between Accounting Quality and Trade CreditPizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2016-03, Vol.5 (3), p.81-102ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2016.2159Full text available |
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11 |
Material Type: Article
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Real Earnings Management Reversal and Long-Term Operating PerformancePizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2018-09, Vol.8 (1), p.33-48ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2017.11782.1435Full text available |
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12 |
Material Type: Article
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Value relevance of accounting earnings associated with normal and abnormal returnsPizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2013-12, Vol.3 (2), p.1-15ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2014.592Full text available |
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13 |
Material Type: Article
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Convergence of Earnings Quality Measurement ModelsPizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2018-09, Vol.8 (1), p.61-82ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2017.12125.1465Full text available |
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14 |
Material Type: Article
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Disclosure Transparency Related to Activity in Valuation of Reserve Accounts and Accruals-Based Earnings ManagementPizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2018-09, Vol.8 (1), p.211-237ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2017.12948.1524Full text available |
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15 |
Material Type: Article
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Audit Quality and Earnings Forecast Error: As an Auditor Ranking CriterionPizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2018-08, Vol.7 (4), p.135-152ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2017.10987.1367Full text available |
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16 |
Material Type: Article
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Managerial Behavior in Earnings Report: Role of Investment Inefficiency and Financial ConstraintsPizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2018-04, Vol.7 (3), p.55-80ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2017.10625.1330Full text available |
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17 |
Material Type: Article
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Managerial Overconfidence and Earning Forecast ErrorsPizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2018-02, Vol.7 (2), p.147-164ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2017.7386.1072Full text available |
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18 |
Material Type: Article
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The Relation of Related Party Transactions To Disclosure Quality, Earnings Management and ProfitabilityPizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2018-08, Vol.7 (4), p.71-94ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2017.9601.1255Full text available |
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19 |
Material Type: Article
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Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment QualityPizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2021-03, Vol.11 (1), p.75-104ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2020.28932.2581Full text available |
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20 |
Material Type: Article
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Earnings Management and the Market Performance of Stock Dividend Distributing FirmsPizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2015-12, Vol.5 (2), p.145-166ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2015.635Full text available |