Financial statements are the main part of financial reporting process. Purpose of financial statements is providing classified information about the financial situation, financial performance, and financial flexibility for the business unit that can be useful in a wide range of users of...

This study investigates the impact of US political sanctions on the earnings management practices of Iranian listed firms. Employing a difference-in-differences methodology and utilizing empirical data from 2013 to 2022, the study demonstrates that sanctions do not significantly influence...

The current study aims to develop a financial stability model in Iraq; after reviewing the relevant literature and sources related to financial stability and considering Iraq's social, economic, political, and cultural conditions, a conceptual model and a research questionnaire have been...