A Bibliometric Analysis of Financial Distress Research: Current Status, Emerging Trends [PDF]
مطالعات تجربی حسابداری مالیPurpose: The rapid development of technology and extensive environmental changes have accelerated economic growth, and the increasing competition among enterprises has restricted access to profit and increased the probability of enterprises ' financial ...
Mohamad Marfo +3 more
doaj +1 more source
Evaluation of the Profitability of Momentum and Reversal Strategies of Industry in the Capital Market of Iran [PDF]
Journal of Asset Management and Financing, 2021 :Momentum and reverse strategies are two influential methods of market analysis that aim to predict future performance in different industries and to generate excess returns, applying historical information.
Mohammad Esmaiel Fadaie Nejad +2 more
doaj +1 more source
The Trend of Comparability of Financial Reporting in the Countries of Iran and the United Arab Emirates and the Effective Factors on it [PDF]
پژوهشهای تجربی حسابداری, 2023 The purpose of the research is to answer the question that, despite all efforts to increase comparability at the international level, has this been achieved in the countries of Iran and the UAE?
Younes Ekhtiari +2 more
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The Impact of Firm Characteristics on the Relationship between Working Capital Financing and Financial Performance [PDF]
تحقیقات مالیObjectiveThe main purpose of this research is to examine the relationship between working capital financing and financial performance, emphasizing the role of company characteristics, in companies listed on the Tehran Stock Exchange.
Taher Porkavosh +1 more
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Bibliometric Analysis of the Value Relevance Studies [PDF]
پژوهشهای تجربی حسابداریA large number of researchers share the view that value relevance should be considered one of the most interesting and controversial research streams in the accounting and finance literature. Value relevance means that historical information in financial
Majid Nazari +4 more
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Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making [PDF]
بررسیهای حسابداری و حسابرسی, 2020 Objective: The goal of this study is to investigate the mediating variables affecting investors’ judgments. Methods: We conduct a 2.2.2 between-subject experiment with accounting students as participants to test our hypotheses. Independent variables that
Yeganeh Faghfour Maghrebi +3 more
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Audit Quality: Providing a Model and Investigating The Gap Between the Current Situation and The Desired Level [PDF]
مطالعات تجربی حسابداری مالی, 2023 In this study by using the Fuzzy Delphi research methodology and getting the expert opinions, it was tried to identify indicators for improving audit quality approved by experts in order to design a suitable model for the Economy of IRAN by utilizing a ...
AliAkbar Javan +3 more
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The Relationship between Auditor’s Narcissism and Expectation Gap with Audit Fees: Evidence from an Emerging Market [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 The present study aims to assess the relationship between auditor’s narcissism, expectation gap, and audit fee in listed firms on the Tehran Stock Exchange.
Safoura Rouhi, Somaye Delgosha khadar
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Impact of Auditor Intelligence Quotient on Audit Quality [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: Previous studies have proved the significant role of cognitive characteristics and personality traits in making judgments and decisions.
Peyman Bayazidi +2 more
doaj +1 more source
Future Studies on the Financial Sustainability of Pension Funds in Iran [PDF]
بررسیهای حسابداری و حسابرسیObjective Over the last few years, pension funds have encountered sustainability issues. Despite this, no scientific research has been conducted on strategies for overcoming instability.
Ali Hedayati Bilondi +3 more
doaj +1 more source