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1
Identification of Non-Fragile Variables Affecting Tax Audit Quality
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Identification of Non-Fragile Variables Affecting Tax Audit Quality

مطالعات تجربی حسابداری مالی, 2023-11, Vol.20 (79)

ISSN: 2821-0166 ;EISSN: 2538-2519 ;DOI: 10.22054/qjma.2023.75212.2486

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2
Scientific Mapping of the Literature on Internal Audit Quality
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Article
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Scientific Mapping of the Literature on Internal Audit Quality

مطالعات تجربی حسابداری مالی, 2023-08, Vol.20 (78), p.35-75

ISSN: 2821-0166 ;EISSN: 2538-2519 ;DOI: 10.22054/qjma.2023.73687.2458

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3
Investigating the Relationship between Social Responsibility and Earnings Management in Banks through Emphasis on the Moderating Role of CEO Power
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Article
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Investigating the Relationship between Social Responsibility and Earnings Management in Banks through Emphasis on the Moderating Role of CEO Power

مطالعات تجربی حسابداری مالی, 2023-05, Vol.20 (77), p.183-218

ISSN: 2821-0166 ;EISSN: 2538-2519 ;DOI: 10.22054/qjma.2023.72015.2438

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4
The role of media in earning management’s strategy
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Article
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The role of media in earning management’s strategy

مطالعات تجربی حسابداری مالی, 2023-02, Vol.19 (76), p.1-37

ISSN: 2821-0166 ;EISSN: 2538-2519 ;DOI: 10.22054/qjma.2023.72545.2442

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5
Highly-Valued Firms and Abnormal Earning items with emphasis on State Ownership
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Article
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Highly-Valued Firms and Abnormal Earning items with emphasis on State Ownership

Pizhūhish/hā-yi ḥisābdārī-i mālī (Online), 2022-11, Vol.14 (3), p.1-26

EISSN: 2322-3405 ;DOI: 10.22108/far.2022.132070.1846

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6
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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7
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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8
Investigating the Effect of Constraints on Earnings Management Strategies on the Application of Earnings Classification Shifting Strategy
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Article
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Investigating the Effect of Constraints on Earnings Management Strategies on the Application of Earnings Classification Shifting Strategy

مطالعات تجربی حسابداری مالی, 2022-09, Vol.19 (75), p.203-236

ISSN: 2821-0166 ;EISSN: 2538-2519 ;DOI: 10.22054/qjma.2022.67557.2375

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9
Earning Management Prediction Applying Hybrid Multi-Layer Perceptron Neural Network and Meta-heuristic Algorithms
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Article
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Earning Management Prediction Applying Hybrid Multi-Layer Perceptron Neural Network and Meta-heuristic Algorithms

فصلنامه بورس اوراق بهادار, 2022-08, Vol.15 (58), p.141-160 [Peer Reviewed Journal]

ISSN: 2228-5431 ;EISSN: 2820-9893 ;DOI: 10.22034/jse.2021.11609.1718

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10
High Valuation, Discretionary Accruals, Governmental Ownership, Listed Companies
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Article
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High Valuation, Discretionary Accruals, Governmental Ownership, Listed Companies

Pizhūhish/hā-yi ḥisābdārī-i mālī (Online), 2022-08, Vol.14 (2), p.117-152

EISSN: 2322-3405 ;DOI: 10.22108/far.2023.133368.1878

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11
Earnings Management and Tone and Complexity of the Audit Reporting
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Article
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Earnings Management and Tone and Complexity of the Audit Reporting

مطالعات تجربی حسابداری مالی, 2022-03, Vol.19 (73), p.1-26

ISSN: 2821-0166 ;EISSN: 2538-2519 ;DOI: 10.22054/qjma.2022.61061.2273

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12
An Analyzing of Earnings Management and its Persistence in Leveraged and Nonleveraged Companies Using Markov Chains
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Article
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An Analyzing of Earnings Management and its Persistence in Leveraged and Nonleveraged Companies Using Markov Chains

Barʹrasīʹhā-yi ḥisābdārī va ḥisābrasī (Online), 2022-03, Vol.29 (1), p.59-95

ISSN: 2645-8020 ;EISSN: 2645-8039 ;DOI: 10.22059/acctgrev.2021.323870.1008557

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13
The effect of managers' personality type on earnings management and its moderating role in the relationship between earnings management and corporate social responsibility disclosure
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Article
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The effect of managers' personality type on earnings management and its moderating role in the relationship between earnings management and corporate social responsibility disclosure

Ḥisābdārī-i arzishi va raftārī (Online), 2022-03, Vol.6 (12), p.308-343

ISSN: 2538-4228 ;EISSN: 2538-4228 ;DOI: 10.52547/aapc.6.12.308

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14
Scientometric Study of Earnings Management Research in Iran
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Article
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Scientometric Study of Earnings Management Research in Iran

بازیابی دانش و نظام‌های معنایی, 2022-03, Vol.9 (30), p.93-118 [Peer Reviewed Journal]

ISSN: 2980-8243 ;EISSN: 2783-1795 ;DOI: 10.22054/jks.2020.55723.1373

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15
Effect Social Dominance , Machiavellianism and Emotional Manipulation on Earnings Overstatement : A test of Upper Echelons Theory
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Article
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Effect Social Dominance , Machiavellianism and Emotional Manipulation on Earnings Overstatement : A test of Upper Echelons Theory

فصلنامه بورس اوراق بهادار, 2022-02, Vol.14 (56), p.1-20 [Peer Reviewed Journal]

ISSN: 2228-5431 ;EISSN: 2820-9893 ;DOI: 10.22034/jse.2020.11239.1451

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16
The effect of profit management and business strategies on the company's bankruptcy risk
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Article
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The effect of profit management and business strategies on the company's bankruptcy risk

ارزش آفرینی در مدیریت کسب و کار, 2022-02, Vol.1 (2), p.58-77 [Peer Reviewed Journal]

EISSN: 2980-8359 ;DOI: 10.22034/jbme.2022.322917.1012

Digital Resources/Online E-Resources

17
The Relationship between Economic Policy Uncertainty and Earnings Management with Emphasis on Life Cycle Stages
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Article
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The Relationship between Economic Policy Uncertainty and Earnings Management with Emphasis on Life Cycle Stages

مجله توسعه و سرمایه, 2021-12, Vol.6 (2), p.71-91 [Peer Reviewed Journal]

ISSN: 2008-2428 ;EISSN: 2645-3606 ;DOI: 10.22103/jdc.2021.18395.1166

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18
Investigating the Relationship between Managers' Narcissism and the Optimistic Tone of Financial Reporting: The Adjusting Role of Earnings Management
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Article
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Investigating the Relationship between Managers' Narcissism and the Optimistic Tone of Financial Reporting: The Adjusting Role of Earnings Management

مطالعات تجربی حسابداری مالی, 2021-12, Vol.18 (72), p.169-192

ISSN: 2821-0166 ;EISSN: 2538-2519 ;DOI: 10.22054/qjma.2021.59285.2237

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19
Identifying the Network of Corporate Board Members and Its Impact on Earnings Management: Social Network Analysis Approach
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Article
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Identifying the Network of Corporate Board Members and Its Impact on Earnings Management: Social Network Analysis Approach

Barʹrasīʹhā-yi ḥisābdārī va ḥisābrasī (Online), 2021-12, Vol.28 (4), p.616-636

ISSN: 2645-8020 ;EISSN: 2645-8039 ;DOI: 10.22059/acctgrev.2021.304162.1008397

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20
Investigating the relationship between earnings management patterns and stock crash risk with emphasis on the role of audit quality
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Article
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Investigating the relationship between earnings management patterns and stock crash risk with emphasis on the role of audit quality

مطالعات تجربی حسابداری مالی, 2021-09, Vol.18 (71), p.171-200

ISSN: 2821-0166 ;EISSN: 2538-2519 ;DOI: 10.22054/qjma.2021.47802.2078

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