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Results 1 - 20 of 73  for All Library Resources

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1
Detecting Earnings Management through Empirical Earnings Distributions
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Detecting Earnings Management through Empirical Earnings Distributions

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2016-11, Vol.6 (1), p.19-40

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2016.2535

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2
Moderating Effect of Ownership Structure on the Relation between Financial Statement Comparability and Earnings Management
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Moderating Effect of Ownership Structure on the Relation between Financial Statement Comparability and Earnings Management

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2021-03, Vol.11 (1), p.1-22

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2018.19475.1968

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3
Identifying the aggressive financial reporting of firms
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Article
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Identifying the aggressive financial reporting of firms

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2022-09, Vol.12 (3), p.141-160

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2021.33919.2759

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4
Errors in estimating accruals: The role of accrual measurement
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Article
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Errors in estimating accruals: The role of accrual measurement

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2022-09, Vol.12 (3), p.61-80

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2022.37366.2916

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5
Dual Roles of Institutional Investors in pre and post IPO Earnings Management
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Article
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Dual Roles of Institutional Investors in pre and post IPO Earnings Management

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2021-06, Vol.11 (2), p.27-46

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2019.20533.2048

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6
The Relation between Stock Price Response and Sustained Earnings Growth
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The Relation between Stock Price Response and Sustained Earnings Growth

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2015-06, Vol.4 (4), p.51-70

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2015.636

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7
Investigating The Role of Uncertainty on The Relationship Between Investors' Sentiment and Managers' Behavioral Bias in Earnings Forecasting
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Investigating The Role of Uncertainty on The Relationship Between Investors' Sentiment and Managers' Behavioral Bias in Earnings Forecasting

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2022-09, Vol.12 (3), p.241-260

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2021.34931.2804

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8
Investigating the Role of Corporate Governance Principles on Earnings-Increasing or Decreasing Choices by Management
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Investigating the Role of Corporate Governance Principles on Earnings-Increasing or Decreasing Choices by Management

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2024-03, Vol.14 (1), p.249-270

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2024.45416.3178

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9
The Relation between Earnings Quality and Information Asymmetry in the Firms
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Article
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The Relation between Earnings Quality and Information Asymmetry in the Firms

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2015-06, Vol.4 (4), p.1-16

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2015.625

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10
The Relation between Accounting Quality and Trade Credit
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Article
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The Relation between Accounting Quality and Trade Credit

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2016-03, Vol.5 (3), p.81-102

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2016.2159

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11
Real Earnings Management Reversal and Long-Term Operating Performance
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Real Earnings Management Reversal and Long-Term Operating Performance

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2018-09, Vol.8 (1), p.33-48

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2017.11782.1435

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12
Value relevance of accounting earnings associated with normal and abnormal returns
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Article
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Value relevance of accounting earnings associated with normal and abnormal returns

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2013-12, Vol.3 (2), p.1-15

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2014.592

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13
Convergence of Earnings Quality Measurement Models
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Article
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Convergence of Earnings Quality Measurement Models

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2018-09, Vol.8 (1), p.61-82

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2017.12125.1465

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14
Disclosure Transparency Related to Activity in Valuation of Reserve ‎Accounts and Accruals-‎Based Earnings Management
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Article
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Disclosure Transparency Related to Activity in Valuation of Reserve ‎Accounts and Accruals-‎Based Earnings Management

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2018-09, Vol.8 (1), p.211-237

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2017.12948.1524

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15
Audit Quality and Earnings Forecast Error: As an Auditor Ranking Criterion
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Article
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Audit Quality and Earnings Forecast Error: As an Auditor Ranking Criterion

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2018-08, Vol.7 (4), p.135-152

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2017.10987.1367

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16
Managerial Behavior in Earnings Report: Role of Investment Inefficiency and Financial Constraints
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Article
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Managerial Behavior in Earnings Report: Role of Investment Inefficiency and Financial Constraints

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2018-04, Vol.7 (3), p.55-80

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2017.10625.1330

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17
Managerial Overconfidence and Earning Forecast Errors
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Article
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Managerial Overconfidence and Earning Forecast Errors

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2018-02, Vol.7 (2), p.147-164

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2017.7386.1072

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18
The Relation of Related Party Transactions To Disclosure Quality, Earnings Management and Profitability
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Article
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The Relation of Related Party Transactions To Disclosure Quality, Earnings Management and Profitability

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2018-08, Vol.7 (4), p.71-94

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2017.9601.1255

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19
Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality
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Article
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Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2021-03, Vol.11 (1), p.75-104

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2020.28932.2581

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20
Earnings Management and the Market Performance of Stock Dividend Distributing Firms
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Article
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Earnings Management and the Market Performance of Stock Dividend Distributing Firms

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2015-12, Vol.5 (2), p.145-166

ISSN: 2251-8509 ;EISSN: 2538-1520 ;DOI: 10.22051/jera.2015.635

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