Keywords = Accruals
The Effect of Firm Sales Decline on Conservatism Based on the Asymmetric Timeliness of Accruals

Volume 12, Issue 4, December 2021, Pages 1-21

10.22103/jak.2021.16821.3379

Mehran Hossein Afshari; Mohsen Dastgir; Shokrolah Khajavi


The difference in the persistent of the industry’s earnings and firm-specific earnings

Volume 8, Issue 3, November 2017, Pages 35-51

10.22103/jak.2017.9375.2255

Gholamreza Kordestani (Ph.D); Mohammad Rahimpour; Ramin Ghorbani


The Relationship between Management Earnings Forecast Errors and Accruals

Volume 1, Issue 3, November 2011, Pages 59-76

10.22103/jak.2010.40

Seyed Ahmad Khalifeh Soltani; Mahnaz Molanazari; Sajad Delpak