Jafar Babajani
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View article: Assessing the Current State of Financial Transparency in the Government of the Islamic Republic of Iran and Providing Solutions to Improve it
Assessing the Current State of Financial Transparency in the Government of the Islamic Republic of Iran and Providing Solutions to Improve it Open
Assessing the Current State of Financial Transparency in the Government of the Islamic Republic of Iran and Providing Solutions to Improve it
View article: Identification of Components Effective on auditing professions’ social status in Iran: A social identity theory perspective
Identification of Components Effective on auditing professions’ social status in Iran: A social identity theory perspective Open
Identification of Components Effective on auditing professions’ social status in Iran: A social identity theory perspective
View article: The pattern of predicting financial distress for different industries with moderating effect of linearity
The pattern of predicting financial distress for different industries with moderating effect of linearity Open
The pattern of predicting financial distress for different industries with moderating effect of linearity
View article: A Three- dimensional Model of Ethical Competencies’ Education in Accounting Program
A Three- dimensional Model of Ethical Competencies’ Education in Accounting Program Open
View article: Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran
Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran Open
Objective: Corporate reporting in its general sense refers to all communication channels between companies and stakeholders and is the main mechanism for transmitting information to users. In recent years, there have been growing concerns …
View article: A Three- dimensional Model of Ethical Competencies’ Education in Accounting Program
A Three- dimensional Model of Ethical Competencies’ Education in Accounting Program Open
One of the leading characteristics of accounting profession is its accountability to the public. Unfortunately, occurrence of recent financial crisis has dwindled the trust to accounting profession. Many researchers believe that the destro…
View article: Current Status of Factors Affecting the Establishment of Performance Audit System in Public Iranian Institutions
Current Status of Factors Affecting the Establishment of Performance Audit System in Public Iranian Institutions Open
Subject and Purpose of the Article: The audit system is one of the active subsystems in the accountability system that plays an important role in evaluation of public sector institutions. As part of the comprehensive audit system, performa…
View article: Model Determination for Equilibrium Valuation of Startup Companies Using Real Option Method in the Presence of Agency Cost
Model Determination for Equilibrium Valuation of Startup Companies Using Real Option Method in the Presence of Agency Cost Open
Objective: Given the importance of start-up companies valuation for investors and entrepreneurs, this study seeks to determine the value that balances their expectations through an appropriate valuation. As a result, it is…
View article: Reviewing the Protection Strategies of Auditing Profession by Genealogy of "Judgment" Concept
Reviewing the Protection Strategies of Auditing Profession by Genealogy of "Judgment" Concept Open
Protecting the boundaries of a profession, is a duty which is carried only by its members. For auditors, who have professional duties with financial and economic outcomes, this duty takes a great deal of importance. In fact, the existence …
View article: Analysis of Environmental Sustainability Performance and its impact on the cost of equity in companies listed in Tehran Stock Exchange
Analysis of Environmental Sustainability Performance and its impact on the cost of equity in companies listed in Tehran Stock Exchange Open
Analysis of Environmental Sustainability Performance and its impact on the cost of equity in companies listed in Tehran Stock Exchange
View article: Components of Rating Sukuk in Iran's Capital Market
Components of Rating Sukuk in Iran's Capital Market Open
The establishment of rating agencies as important financial institutions in the capital market has been emphasized by SEO in recent years and its related instructions were officially published in 2016. Meanwhile, with the growth of financi…
View article: A Future Studies Approach to Identifying and Macro Analyzing the Trends Influencing the Future of Management Accounting from the Perspective of Professions and Businesses
A Future Studies Approach to Identifying and Macro Analyzing the Trends Influencing the Future of Management Accounting from the Perspective of Professions and Businesses Open
Introduction: Businesses are increasingly developing and the essentials of survival in such highly competitive environment is making right and timely decisions requiring accurate, relevant, reliable and timely information.…
View article: INFORMATION ASYMMETRY: EVIDENCE FROM IRAN LISTED COMPANIES
INFORMATION ASYMMETRY: EVIDENCE FROM IRAN LISTED COMPANIES Open
Inherent in the International and indigenous accounting standards is managerial discretion in the application of accounting methods, preparation of financial reports and disclosures. Extent literature indicates that almost all companies ar…
View article: Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context
Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context Open
This study investigates the trend of compliance of government budget expenses with the approved annual budget bill, regarding interperiod equity of allocating earnings from sale of oil and its derivatives during the budget financial years …