Keywords = financial reporting
The effect of religiosity on financial reporting with the mediation of accounting system elements: Structure and agency

Articles in Press, Accepted Manuscript, Available Online from 01 February 2025

10.22051/jera.2025.48198.3299

Alireza Babaei; iman zare; Mohammadreza Mohagheghi; Hossein Khoshdel Mofrad


Textual Content Analysis of Financial Reports Using Named Entity Recognition: A Bibliometric Study and Visualization

Articles in Press, Accepted Manuscript, Available Online from 11 May 2025

10.22051/jera.2025.50272.3524

malihe farjami; Ebrahim Abbasi


Conditional Conservatism and Value Relevance of Financial Reporting

Volume 9, Issue 2, August 2019, Pages 271-292

10.22051/jera.2018.18136.1863

Ghareibe Esmaeli; mohammad oshani; mohammad bakhshi


Who is in Favor of "True and Fair View" ("Properly Drawn Up" in Iran) Vagueness?

Volume 8, Issue 3, October 2018, Pages 83-110

10.22051/jera.2017.12147.1468

Yahya Hassas Yeghaneh; Marzieh Tohidinejad


Managerial Overconfidence and Unqualified Audit Opinion

Volume 8, Issue 3, October 2018, Pages 135-156

10.22051/jera.2017.12244.1477

Maryam Semyari; Bahman Banimahd


The Impact of Cultural Factors on the Implementation of International Accounting Standards

Volume 7, Issue 2, September 2017, Pages 177-202

10.22051/jera.2017.14869.1642

Maryam Banaee Khalilabad; Zahra Pourzamani


The Value Relevance of Reported Goodwill

Volume 3, Issue 3, September 2013, Pages 111-124

10.22051/jera.2013.591

Ali Rahmani; Mahsa Ghasemi