Empirical Research in Accounting

Volume & Issue: Volume 9, Issue 2 - Serial Number 32, August 2019, Pages 1-380

Full issue file

Research Paper

Monitoring through Short-Term Debts And Accrual-Based Earnings Management

Pages 1-20

10.22051/jera.2018.17246.1789

seyed ali hosseini; Maryam Fallah joshaghani

Effects of Earnings Management on Disclosure and True Financial Performance

Pages 21-48

10.22051/jera.2018.17149.1777

Mohsen Khoshtinat Nik Niyat; Maryam gharehdaghi; somayeh Rasouli

Asymmetric Persistence and Market Pricing of Accruals and Cash Flows

Pages 49-68

10.22051/jera.2018.17524.1809

iraj noravesh; zahra fadaie

The effect of auditor suggested reforms on earnings quality

Pages 69-92

10.22051/jera.2018.17541.1812

Tahriri Arash; masoumeh sabermahani

Employment of Recent University Graduates in Iranian Firms' Internal Audit Department

Pages 93-120

10.22051/jera.2018.17631.1817

Mehri Bakhtiari; kumars Biglar

Accounting Information Quality And Operational Cash Flow

Pages 121-142

10.22051/jera.2018.17647.1820

aghil farhangian; Farzaneh Heidarpoor

Corporate Life Cycle Stages and The Relation between Human Resources Investment and Internal Control System

Pages 143-160

10.22051/jera.2018.6955.1035

rezvan hejazi; mehrdad salehi

Political Costs and Tax Gap

Pages 161-194

10.22051/jera.2017.12227.1475

bahman qaderi; Hamzeh Didar; Mehdi Kafami

The Non-linear Impacts of Product Market Competition and Profitability on the Debts Ratio, by Consideration the whole Business Environment of Iran in order to Measurement competition

Pages 195-218

10.22051/jera.2018.17754.1825

Mohammad hosein Ghaemi; amir saber

Intellectual Capital and the Relation between Corporate Governance and Tax Avoidance

Pages 219-246

10.22051/jera.2018.18450.1891

Mahdi Faghani; Hamid Zarei; Moslem Saeidi; Sakineh Darsanj

Effects of Cognitive Bias of Master Accounting Students on the Accuracy of Their Judgments Regarding Cost Behavior and Information Type

Pages 247-270

10.22051/jera.2018.18107.1861

zahra Dianati Deilami; Mohammadhosein abdollahi; Atiyeh pakzad

Conditional Conservatism and Value Relevance of Financial Reporting

Pages 271-292

10.22051/jera.2018.18136.1863

Ghareibe Esmaeli; mohammad oshani; mohammad bakhshi

Stock Market Behavioral Reaction Based on the Failure of Long-Term and Short-Term Decreasing Trends of Corporate Performance Criteria in the Time of Dividend Increase

Pages 293-322

10.22051/jera.2018.18272.1876

javad nikkar; Vali Khodadadi; hasanali sinaii; hasan farazmand

Internet Financial Reporting and Firm Value

Pages 323-350

10.22051/jera.2018.18280.1877

Mahdi Nazemi Ardakani; zohreh aref manesh; Somayye Dehghan Dehnavi

Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting

Pages 351-372

10.22051/jera.2018.18419.1889

Parviz Mam Salehi; Taher Eskandarli

Journal Archive

Volume 14 (2024)

Volume 13 (2023)

Volume 12 (2022)

Volume 11 (2021)

Volume 10 (2020)

Volume 9 (2019)

Volume 8 (2018)

Volume 7 (2017)

Volume 6 (2016)

Volume 5 (2015)

Volume 4 (2014)

Volume 3 (2013)

Volume 2 (2012)

Volume 1 (2011)