Main Subjects = Financial Accounting
Managerial Ability and Income Smoothing

Articles in Press, Accepted Manuscript, Available Online from 29 April 2023

10.22103/jak.2023.20986.3848

Mohammad Bagher Rasoulkhani; Ghassem Blue


Investigating the Effect of Conservative Financial Reporting on the Relationship between Environmental Uncertainty and Accrual Anomaly

Articles in Press, Accepted Manuscript, Available Online from 07 August 2023

10.22103/jak.2023.21412.3880

Hossein Nourani; Mostafa Shamsoddini


The tone of the management report and the speed of leverage adjustment

Articles in Press, Accepted Manuscript, Available Online from 17 May 2023

10.22103/jak.2023.21132.3858

Kefsan Mansouri; Abbas Aflatooni; Hassan Zalaghi


Investigating the time delay in dividend payment and its related factors in the Iranian stock market

Articles in Press, Accepted Manuscript, Available Online from 24 October 2023

10.22103/jak.2023.21692.3901

Gholamreza Kordestani; Seyed Sepehr Mousavi


Development of an Interpretive Structural Model for Key Drivers of Financial Sustainability in Pension Funds

Articles in Press, Accepted Manuscript, Available Online from 27 November 2023

10.22103/jak.2023.22321.3964

Javad Shekarkhah; Soroush Ghazinoori; Mohammad javad salimi; Ali Hedayati Bilondi


Business Focus vs Diversification: Impact on Cash Conversion Cycle

Articles in Press, Accepted Manuscript, Available Online from 02 January 2024

10.22103/jak.2023.21911.3920

Zahra Yousefzadeh; Gholamreza Mansourfar; farzad ghayour


The effect of the CEO's power on the narrative disclosure of financial reports with an emphasis on the role of earnings management and institutional investors

Articles in Press, Accepted Manuscript, Available Online from 07 January 2024

10.22103/jak.2024.22274.3953

Shokrollah Khajavi; Soraya Weysihesar; Ali Ghayouri Moghaddam


Investor Trading Behavior and Investors Sentiment and the Tone of Board Activity Report

Articles in Press, Accepted Manuscript, Available Online from 08 January 2024

10.22103/jak.2024.22419.3976

Solmaz Arefi Asl; Mohammad Reza Abbaszadeh; reza hesarzadeh


Presenting a Model for Narrative Accounting: An Action Research Approach

Articles in Press, Accepted Manuscript, Available Online from 11 March 2024

10.22103/jak.2024.22889.4011

Ali Asghar Daneshpajooh; mehdi safari gerayli; azar moslemi; Mostafa Ezadpour


Predicting financial distress of companies using textual information of Board of Director's Reports

Articles in Press, Accepted Manuscript, Available Online from 13 May 2024

10.22103/jak.2024.22992.4017

mohammad marfou; Mohamadjavad Salimi; iman Raeesi Vanani; mojtaba alifamian