Main Subjects = financial reporting
A Professional Judgement Framework for the measurement of the fair value at level 3

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

10.22103/jak.2024.22435.3991

Zahra Aslani; Ghasem Blue; Mohammad Hossein Ghaemi; Maghsood Amiri


Redesign of the Model for Evaluating the Quality of Corporate Risk Disclosure Based on Hidden Markov Chain Model

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

10.22103/jak.2024.23666.4071

Mojdeh Derakhshan; mohammad hossein safarzadeh; Gholam Hossein Assadi; Abbas Raad


Designing the Thematic Model and Interpretive Ranking of the Rhetorical Accounting Development Drivers

Volume 15, Issue 2, July 2024, Pages 77-102

10.22103/jak.2023.21305.3872

Farid Azizi; Asgar Pakmaram; Afshin Nokhbeh Fallah; Saeed Anvar Khatibi


The Relationship Between the Deviation of Institutional Investors' Attention and Earnings Management

Volume 14, Issue 3, December 2023, Pages 121-141

10.22103/jak.2023.20677.3815

Seyed Ali Vaez; Mohammad Hosein Ghalambor; Ebrahim Anvari; Ali ghannad