Volume 11 (2024)
Volume 10 (2023)
Volume 9 (2022)
Volume 8 (2021)
Volume 7 (2020)
Volume 6 (2019)
Volume 5 (2018)
Volume 4 (2017)
Volume 3 (2016)
Volume 2 (2015)
Volume 1 (2014)
Accounting
Scientific Revolution in Accounting: Paradigm Shift Towards the Use of Fair Values

Hamidreza Hajeb; Safdar Alipour; Ali Ghayouri Moghadam

Volume 10, Issue 12 , December 2023, , Pages 1101-1114

https://doi.org/10.5281/zenodo.10668196

Abstract
  The controversy surrounding the scientific or artistic nature of accounting has been the subject of various scientific circles for years, and the source of such debates is the fundamental difference between accounting and natural sciences such as physics, in such a way that some experts consider physics ...  Read More

Accounting
Predicting the Efficiency of Inventory Management Using Artificial Neural Networks

Hamidreza Hajeb; Mohammad Banafi

Volume 9, Issue 11 , November 2022, , Pages 703-718

https://doi.org/10.5281/zenodo.7421138

Abstract
  The purpose of this study is to design a model to predict the efficiency of inventory management to help creditors and actual and potential investors and other stakeholders to avoid major losses in the capital market. For this reason, 137 companies listed on the Tehran Stock Exchange during the 10-years ...  Read More

Accounting
The Influence of Corporate Governance on the Relationship between Related Party Transactions and Audit Fees

Hamidreza Hajeb; Mohammad Banafi; Javad Nejatpour

Volume 8, Issue 7 , July 2021, , Pages 517-528

https://doi.org/10.5281/zenodo.5218915

Abstract
  The purpose of this study is to investigate the effect of corporate governance mechanisms on the relationship between related party transactions and audit fees. In this study, board size and duality role of CEO were selected as corporate governance mechanisms and their effect on the relationship between ...  Read More