Volume 12 - Number 46 - 2020-12 - Quarterly Financial Accounting

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<div dir='ltr' align='left' ><a href="./xml_out.php?a_id=1964"><img src="./templates/tmpl_yekta/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> The Prediction Model for Bankruptcy Risk by Bayesian Method</strong><br> Meysam Foroughi Abari,  Darush Foroghi <sup>*</sup>,  Iraj Kazemi<br><a href="article-1-1964-en.html">Abstract</a> <a href="browse.php?a_id=1964&sid=1&slc_lang=fa"></a>   -    <a href="browse.php?a_id=1964&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF)  <a href="" target="_blank"> </a>  <a href="" target="_blank"> </a>   <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=1862"><img src="./templates/tmpl_yekta/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Analysis of tax avoidance in the light of the ownership structure with the moderating role of audit quality: Agency theory test</strong><br> Yasser Rezaei Pitenoei <sup>*</sup>,  Mohammad Gholamrezapoor<br><a href="article-1-1862-en.html">Abstract</a> <a href="browse.php?a_id=1862&sid=1&slc_lang=fa"></a>   -    <a href="browse.php?a_id=1862&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF)  <a href="" target="_blank"> </a>  <a href="" target="_blank"> </a>   <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=2004"><img src="./templates/tmpl_yekta/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Investigating the Impact of Value Added Tax System Establishment on Improving Tax Reporting (Reduction of Tax Difference and Tax Avoidance) of Listed Companies in Tehran Stock Exchange</strong><br> mostafa saboori,  naser izadinia <sup>*</sup>,  saeed samadi<br><a href="article-1-2004-en.html">Abstract</a> <a href="browse.php?a_id=2004&sid=1&slc_lang=fa"></a>   -    <a href="browse.php?a_id=2004&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF)  <a href="" target="_blank"> </a>  <a href="" target="_blank"> </a>   <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=1740"><img src="./templates/tmpl_yekta/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Analysis of the Relationship between Accounting Quality Information and Recency Bias on the Relation between Profitability and Stock Returns Emphasizing the Role of Government Ownership</strong><br> Sedighe Kamranrad,  Roya Darabi <sup>*</sup>,  Ghodratollah Emamverdi,  Mahboobeh Jafari<br><a href="article-1-1740-en.html">Abstract</a> <a href="browse.php?a_id=1740&sid=1&slc_lang=fa"></a>   -    <a href="browse.php?a_id=1740&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF)  <a href="" target="_blank"> </a>  <a href="" target="_blank"> </a>   <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=1910"><img src="./templates/tmpl_yekta/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Investigating the Effect of Incentive Contracts on the Relationship between Corporate Social Responsibility Reporting with Idiosyncratic Risk and Cost of Capital</strong><br> Khatereh Kargarpour,  Vali Khodadadi <sup>*</sup>,  Alireza Jorjorzadeh,  Allah Karam Salehi,  Ahmad Kaab Omeir<br><a href="article-1-1910-en.html">Abstract</a> <a href="browse.php?a_id=1910&sid=1&slc_lang=fa"></a>   -    <a href="browse.php?a_id=1910&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF)  <a href="" target="_blank"> </a>  <a href="" target="_blank"> </a>   <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=2187"><img src="./templates/tmpl_yekta/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Identifying the drivers affecting the future of corporate reporting in Iran</strong><br> Jafar Babajani <sup>*</sup>,  Javad Shekarkhah,  Soroush Ghazinoori,  Morteza Adlzdeh<br><a href="article-1-2187-en.html">Abstract</a> <a href="browse.php?a_id=2187&sid=1&slc_lang=fa"></a>   -    <a href="browse.php?a_id=2187&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF)  <a href="" target="_blank"> </a>  <a href="" target="_blank"> </a>   <hr class="articles_bar_hr"></div>

The Prediction Model for Bankruptcy Risk by Bayesian Method
Meysam Foroughi Abari, Darush Foroghi ^*, Iraj Kazemi
Abstract - Full Text (PDF)

Analysis of tax avoidance in the light of the ownership structure with the moderating role of audit quality: Agency theory test
Yasser Rezaei Pitenoei ^*, Mohammad Gholamrezapoor
Abstract - Full Text (PDF)

Investigating the Impact of Value Added Tax System Establishment on Improving Tax Reporting (Reduction of Tax Difference and Tax Avoidance) of Listed Companies in Tehran Stock Exchange
mostafa saboori, naser izadinia ^*, saeed samadi
Abstract - Full Text (PDF)

Analysis of the Relationship between Accounting Quality Information and Recency Bias on the Relation between Profitability and Stock Returns Emphasizing the Role of Government Ownership
Sedighe Kamranrad, Roya Darabi ^*, Ghodratollah Emamverdi, Mahboobeh Jafari
Abstract - Full Text (PDF)

Investigating the Effect of Incentive Contracts on the Relationship between Corporate Social Responsibility Reporting with Idiosyncratic Risk and Cost of Capital
Khatereh Kargarpour, Vali Khodadadi ^*, Alireza Jorjorzadeh, Allah Karam Salehi, Ahmad Kaab Omeir
Abstract - Full Text (PDF)

Identifying the drivers affecting the future of corporate reporting in Iran
Jafar Babajani ^*, Javad Shekarkhah, Soroush Ghazinoori, Morteza Adlzdeh
Abstract - Full Text (PDF)

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