Main Subjects = Financial Accounting
Audit Opinion, Stock Price Crash Risk, Corporate Governance Quality

Articles in Press, Accepted Manuscript, Available Online from 23 April 2025

10.22103/jak.2025.24085.4098

Abbas Ali Daryaei; Yasin Fattahi


The Effect of Working Capital Management and Bargaining Power‌on the Speed of Business Credit Adjustment

Articles in Press, Accepted Manuscript, Available Online from 28 July 2025

10.22103/jak.2025.24127.4104

Mohammad Hosein Fatheh; Zahra Khayam Haghighi; Hamed kargar


Configuring an Emerging Model of a Phenomenon Called Tourism Accounting: Adherence to the Principles of Paradigmatic Phenomenology

Articles in Press, Accepted Manuscript, Available Online from 28 July 2025

10.22103/jak.2025.24852.4148

Rezvaneh Sadat Seyedrezayee; Hasan Valiyan; Mohammadreza Abdoli; Maryam Shahri


Determinants of Financial Risk Disclosure under Accounting Standard No. 37

Articles in Press, Accepted Manuscript, Available Online from 10 August 2025

10.22103/jak.2025.25189.4168

Mohammah hossein Ghaemi; Mohammad Rahimpour; Morteza Nemati Amreh


Designing an Optimal Model for Predicting Stock Liquidity Using the Random Forest

Articles in Press, Accepted Manuscript, Available Online from 30 September 2025

10.22103/jak.2025.24973.4156

Abdolreza Ghasempour; Ahmad Khodamipour; Hadis Zainali; Amirhossein Taebi Naghandari


Opportunistic Related Party Transactions and Sensitivity of Investments and External Financing to Market Value and Internally Generated Cash Flows

Articles in Press, Accepted Manuscript, Available Online from 03 November 2025

10.22103/jak.2025.25453.4191

Ahmad Ghorbanzade; Seyed Mohammad Moshashaei; Gholamreza Mahfoozi


The Impact of Changes in Deferred Revenues on Future Financial Performance

Articles in Press, Accepted Manuscript, Available Online from 08 December 2025

10.22103/jak.2025.25125.4164

Alireza Esmaeelzade; Mohammad Marfou


Data-driven Simulation and Forecasting of Option Pricing: A Particle Swarm Optimization Approach

Articles in Press, Accepted Manuscript, Available Online from 22 December 2025

10.22103/jak.2025.25456.4192

Hedyeh Mir; Amirhossein Taebi Naghandari; Seyyed Abdolmajid Jalaee Esfandabadi


World Uncertainty and Institutional Shareholders: With an Emphasis on Financial Performance

Articles in Press, Accepted Manuscript, Available Online from 02 May 2026

10.22103/jak.2026.24482.4122

Reza Malek; Hossein Fakhari


A Scientometric Analysis of Profitability Uncertainty Literature: Current Status, Emerging Trends

Volume 16, Issue 4, December 2025, Pages 41-64

10.22103/jak.2024.23545.4059

Behrang Parsafard; Ghasem Bolo; Maghsood Amiri; Mohammad Javad Salimi


Investigating the Role of Conservatism in the Relationship between Liquidity Policies and Tone Management

Volume 16, Issue 4, December 2025, Pages 91-110

10.22103/jak.2024.23897.4087

Roghayeh Mahmoudi Yekebaghi; Milad Darvishi; Mohammad Hossien Vadiei


Firm Life Cycle and Predictability of Going Concern

Volume 16, Issue 4, December 2025, Pages 111-142

10.22103/jak.2024.23404.4052

Seyyed Rasoul Hosseini; HmidReza Ganji


The Relationship between Social Crisis and the Quality of Manager’s Financial Decision-Making

Volume 16, Issue 3, August 2025, Pages 25-46

10.22103/jak.2024.23240.4037

Mohtaram Bizhanizadeh; Mohammad Ali Bagherpor Velashani; Reza Hesarzadeh


The Effect of Implementing Quality Costing on Financial Performance: Case Study of Hormozgan Gas Company

Volume 16, Issue 3, August 2025, Pages 139-156

10.22103/jak.2025.22798.4006

Mojtaba Safipour Afshar; Esmaeil Akhlaghi Yazdinejad; Hossein Nourani; Bahman Bazgir