Operational failures are closely related to many interest groups within and outside of the
companies. Businesses may face financial failure as a result of the market conditions of the …

The present study aims to investigate the association between corporate governance
mechanisms and financial performance among companies listed on the Tehran Stock …

This work analyses whether financial information quality is relevant to explaining firms'
probability of default. A financial default prediction model for SMEs (Small and Medium …

The present study aims to investigate the effects of mandatory requirements of audit firm
rotation on earnings management among companies listed on the Tehran Stock Exchange …

Purpose The prevention of fraudulent activities, particularly within a financial context, is of
paramount significance in all spheres, as it not only impacts the sustainability of corporate …

Purpose: This research seeks to identify the key factors influencing the quality of financial
information within the context of globalisation and complex commercial transactions …

The impact of the quality of financial statements on investment decision-making is a crucial
area of research in the realm of finance. This descriptive study investigates this relationship …

The present study aims to investigate the impact of the COVID-19 crisis and firm risk on
working capital management policies among manufacturing firms listed on the Tehran Stock …

Related party transactions, accrual-based earnings management and real activities
earnings management in emerging market | Emerald Insight Books and journals Case …

Financial distress is generally considered the most severe consequence for firms with poor
financial performance. The emergence of the Covid-19 pandemic has adversely impacted …