Author Index

A

  • Abbasi, Ebrahim Life Cycle Effects on Financing Policy, Investment, Liability and Liquidity [Volume 8, Issue 4, 2019, Pages 155-174]
  • Abdi, Mostafa Convergence of Earnings Quality Measurement Models [Volume 8, Issue 3, 2018, Pages 61-82]
  • Abdzadeh kanafi, Mohammad Competition in Product Market and Stock Price Crash Risk [Volume 8, Issue 4, 2019, Pages 299-320]
  • Akbari, Mohsen Managerial Behavior in Earnings Report: Role of Investment Inefficiency and Financial Constraints [Volume 8, Issue 1, 2018, Pages 55-80]
  • Akhoundi, Omid Auditor Industry Specialization and Audit Quality: The Role of Client Strategy [Volume 8, Issue 4, 2019, Pages 105-126]
  • AMIRHOSSEINI, zahara Disclosure Transparency Related to Activity in Valuation of Reserve ‎Accounts and Accruals-‎Based Earnings Management [Volume 8, Issue 3, 2018, Pages 211-237]
  • Amiri, Hadi Relation of Conditional and Non-conditional Persistence of Earning Components to Abnormal Stock Returns [Volume 8, Issue 1, 2018, Pages 103-128]
  • Amiri, Hadi The Comparison of Value Relevance of Assets Reporting in Traditional and Restructured Balance sheet based on IASB and FASB Exposure Draft [Volume 8, Issue 4, 2019, Pages 53-84]
  • Ashtab, Ali Earnings Management Tools in Distressed and Healthy Firms [Volume 8, Issue 4, 2019, Pages 345-362]
  • Assadi, Gholamhossein Persistence of Accrual Components and Future Stock Returns [Volume 8, Issue 4, 2019, Pages 1-20]

B

  • Bagheri, Kave Discretionary Disclosure of Corporate Governance and Financial Performance [Volume 8, Issue 3, 2018, Pages 39-60]
  • Bagherpour Velashani, Mohammad Ali The Application of Client’s Computer Accounting Information System Capabilities in the Implementation of Analytical Procedures by Auditors [Volume 8, Issue 3, 2018, Pages 111-134]
  • Banimahd, Bahman Managerial Overconfidence and Unqualified Audit Opinion [Volume 8, Issue 3, 2018, Pages 135-156]
  • Bastani, Susan Extraction of Environmental Indicators from the Board of Directors' Report, Using Qualitative Content Analysis [Volume 8, Issue 2, 2018, Pages 43-70]
  • Behbahaninia, Parisa Saadat Modeling of Accounting and Non Accounting Items Affecting Shareholders, Wealth: Prediction and Validation [Volume 8, Issue 2, 2018, Pages 181-216]
  • Bozorg Asl, Mosa Explanatory Power of Fama and French Three-Factor Model vs Capital Asset Pricing Model Focusing on Firms' Life Cycle [Volume 8, Issue 4, 2019, Pages 321-344]

D

  • Dadashi, Iman A Model to Explain Effectiveness of Audit Committees on Audit Quality based on Structural Equations [Volume 8, Issue 4, 2019, Pages 251-272]
  • Darabi, roya Accuracy of Disclosure Level Prediction by Ant Colony Algorithm and Differential Evolution [Volume 8, Issue 2, 2018, Pages 153-180]
  • Dastgir, Mohsen Relation of Conditional and Non-conditional Persistence of Earning Components to Abnormal Stock Returns [Volume 8, Issue 1, 2018, Pages 103-128]

F

  • Fathali, Akram Effects of Intellectual Capital and Free Cash Flow on Cost Stickiness [Volume 8, Issue 4, 2019, Pages 223-250]
  • Fathi, Masoume Plagiarism among Accounting Postgraduate Students [Volume 8, Issue 2, 2018, Pages 1-20]
  • Foroughi, Daruosh The Comparison of Value Relevance of Assets Reporting in Traditional and Restructured Balance sheet based on IASB and FASB Exposure Draft [Volume 8, Issue 4, 2019, Pages 53-84]

G

  • Ghannad, Mostafa The Application of Client’s Computer Accounting Information System Capabilities in the Implementation of Analytical Procedures by Auditors [Volume 8, Issue 3, 2018, Pages 111-134]
  • Ghashghaei, Fatemeh Developing Accounting Department Maturity Model for Iranian Firms [Volume 8, Issue 4, 2019, Pages 175-196]
  • Ghayour, Farzad Discretionary Disclosure of Corporate Governance and Financial Performance [Volume 8, Issue 3, 2018, Pages 39-60]
  • Gholami hassankiadeh, ّFarid Persistence of Accrual Components and Future Stock Returns [Volume 8, Issue 4, 2019, Pages 1-20]

H

  • Hadianpor, omid Disclosure Transparency Related to Activity in Valuation of Reserve ‎Accounts and Accruals-‎Based Earnings Management [Volume 8, Issue 3, 2018, Pages 211-237]
  • Haghighat, Hamid Earnings Management Tools in Distressed and Healthy Firms [Volume 8, Issue 4, 2019, Pages 345-362]
  • Haghighi, Reyhane A Meta-Analysis of IFRS Adoption Effects on the Capital Market [Volume 8, Issue 4, 2019, Pages 197-222]
  • Hagigitalab, Bahare A Meta-Analysis of IFRS Adoption Effects on the Capital Market [Volume 8, Issue 4, 2019, Pages 197-222]
  • Hassani, Mohammad Managerial Behavior in Earnings Report: Role of Investment Inefficiency and Financial Constraints [Volume 8, Issue 1, 2018, Pages 55-80]
  • Hassas Yeghaneh, Yahya Who is in Favor of "True and Fair View" ("Properly Drawn Up" in Iran) Vagueness? [Volume 8, Issue 3, 2018, Pages 83-110]
  • Hayati, Nahaleh Extraction of Environmental Indicators from the Board of Directors' Report, Using Qualitative Content Analysis [Volume 8, Issue 2, 2018, Pages 43-70]
  • Hejazi, Rezvan Extraction of Environmental Indicators from the Board of Directors' Report, Using Qualitative Content Analysis [Volume 8, Issue 2, 2018, Pages 43-70]
  • Hosseini, Seyyed Ali Extraction of Environmental Indicators from the Board of Directors' Report, Using Qualitative Content Analysis [Volume 8, Issue 2, 2018, Pages 43-70]
  • Houahmand Zaferanie, Rahmat Allah Audit Quality and Earnings Forecast Error: As an Auditor Ranking Criterion [Volume 8, Issue 2, 2018, Pages 135-152]

J

  • Jafari, Mozhde Convergence of Earnings Quality Measurement Models [Volume 8, Issue 3, 2018, Pages 61-82]
  • Jafaridehkordi, Hamidreza The Mediating Effect of Financial Leverage on the Relation between Accounting Conservatism and Investment Opportunities [Volume 8, Issue 1, 2018, Pages 1-28]
  • Jafari nasab kermani, Neda The Current and New Audit Report: Viewpoints of Iranian Auditors [Volume 8, Issue 2, 2018, Pages 95-116]
  • Jandaghi, Gholamreza Financial Reporting Quality and Sustainability Information Disclosure [Volume 8, Issue 3, 2018, Pages 11-31]

K

  • Kabiri, Mohammad Taghi The Moderating Effect of Auditing Report on the Relation between Internal Control Weakness Disclosure and Information Asymmetry [Volume 8, Issue 1, 2018, Pages 147-172]
  • Karami, Gholamreza A Board of Directors Compensation Model for Iranian Firms [Volume 8, Issue 4, 2019, Pages 127-154]
  • Kashanipour, Mohamad Financial Reporting Quality and Sustainability Information Disclosure [Volume 8, Issue 3, 2018, Pages 11-31]
  • Kazemi olum, Mahdi Convergence of Earnings Quality Measurement Models [Volume 8, Issue 3, 2018, Pages 61-82]
  • Khodadadi, Vali Structural Equation Modeling to Study Effects of Corporate Governance on Cost of Equity Capital [Volume 8, Issue 1, 2018, Pages 129-146]
  • Khotanlu, Mohsen Convergence of Earnings Quality Measurement Models [Volume 8, Issue 3, 2018, Pages 61-82]
  • Kordestani, Gholamreza Earnings Management Tools in Distressed and Healthy Firms [Volume 8, Issue 4, 2019, Pages 345-362]

L

  • Lari dashtebayaz, Mahmoud Effects of Audit-related Features and Corporate Governance Mechanisms on Timely Disclosure [Volume 8, Issue 4, 2019, Pages 273-298]

M

  • Marfou, Mohammad Business Strategies and Corporate Financial Performance [Volume 8, Issue 3, 2018, Pages 157-184]
  • Mashayekh, Shahnaz Developing Accounting Department Maturity Model for Iranian Firms [Volume 8, Issue 4, 2019, Pages 175-196]
  • Mashayekhi, Bita Auditor Industry Specialization and Audit Quality: The Role of Client Strategy [Volume 8, Issue 4, 2019, Pages 105-126]
  • Mehrabanpour, Mohammadreza The Impact of Corporate Governance Index on Capital Cost and Systematic Risk [Volume 8, Issue 1, 2018, Pages 227-245]
  • Miri Chimeh, Farzaneh Sadat The Impact of Corporate Governance Index on Capital Cost and Systematic Risk [Volume 8, Issue 1, 2018, Pages 227-245]
  • Moeinnezhad, Behrad Effects of Audit-related Features and Corporate Governance Mechanisms on Timely Disclosure [Volume 8, Issue 4, 2019, Pages 273-298]
  • Mohammadi, Shaban Effects of Audit-related Features and Corporate Governance Mechanisms on Timely Disclosure [Volume 8, Issue 4, 2019, Pages 273-298]
  • Mohseni, Abdolreza Management, Writing Management and Earnings Management [Volume 8, Issue 4, 2019, Pages 21-52]
  • MOLANAZARI, MAHNAZ The Current and New Audit Report: Viewpoints of Iranian Auditors [Volume 8, Issue 2, 2018, Pages 95-116]
  • Momeni, Eman The Comparison of Value Relevance of Assets Reporting in Traditional and Restructured Balance sheet based on IASB and FASB Exposure Draft [Volume 8, Issue 4, 2019, Pages 53-84]
  • Moradi, Mahdi The Application of Client’s Computer Accounting Information System Capabilities in the Implementation of Analytical Procedures by Auditors [Volume 8, Issue 3, 2018, Pages 111-134]
  • Mosajed mousavi, Mir sajjad Explanatory Power of Fama and French Three-Factor Model vs Capital Asset Pricing Model Focusing on Firms' Life Cycle [Volume 8, Issue 4, 2019, Pages 321-344]

N

  • Naghshbandi, Nader Effects of Audit-related Features and Corporate Governance Mechanisms on Timely Disclosure [Volume 8, Issue 4, 2019, Pages 273-298]
  • Namazi, Mohammad Effects of Intellectual Capital and Free Cash Flow on Cost Stickiness [Volume 8, Issue 4, 2019, Pages 223-250]
  • Nasseri, Ahmad Plagiarism among Accounting Postgraduate Students [Volume 8, Issue 2, 2018, Pages 1-20]
  • Nassirzadeh, Farzaneh A Meta-Analysis of IFRS Adoption Effects on the Capital Market [Volume 8, Issue 4, 2019, Pages 197-222]
  • Nematolahi, amirreza Accuracy of Disclosure Level Prediction by Ant Colony Algorithm and Differential Evolution [Volume 8, Issue 2, 2018, Pages 153-180]
  • Norouzi, Mohammad A Model to Explain Effectiveness of Audit Committees on Audit Quality based on Structural Equations [Volume 8, Issue 4, 2019, Pages 251-272]

O

  • Omrani, Hamed Auditor Industry Specialization and Audit Quality: The Role of Client Strategy [Volume 8, Issue 4, 2019, Pages 105-126]

P

  • Pourheidari, Omid Competition in Product Market and Stock Price Crash Risk [Volume 8, Issue 4, 2019, Pages 299-320]

R

  • Rahmani, Mohamad Financial Reporting Quality and Sustainability Information Disclosure [Volume 8, Issue 3, 2018, Pages 11-31]
  • Rahnamay roodposhti, Fereydoon Management, Writing Management and Earnings Management [Volume 8, Issue 4, 2019, Pages 21-52]
  • Rajabi, Ahmad System Dynamics, A New Approach in Modeling of Accounting Events and Financial Decision Making [Volume 8, Issue 2, 2018, Pages 21-42]
  • Rasekh, Abdorahman Structural Equation Modeling to Study Effects of Corporate Governance on Cost of Equity Capital [Volume 8, Issue 1, 2018, Pages 129-146]
  • Rezaei, Mehdi Effects of Intangible Assets on Financial and Governance Policies [Volume 8, Issue 2, 2018, Pages 227-248]
  • RezaeiPoorghaumi, MehdiFatemeh Effects of Intangible Assets on Financial and Governance Policies [Volume 8, Issue 2, 2018, Pages 227-248]
  • Rostami, Mohammad Reza Life Cycle Effects on Financing Policy, Investment, Liability and Liquidity [Volume 8, Issue 4, 2019, Pages 155-174]

S

  • Sadeghi, Mohsen Relation of Conditional and Non-conditional Persistence of Earning Components to Abnormal Stock Returns [Volume 8, Issue 1, 2018, Pages 103-128]
  • Savari, Zoha Life Cycle Effects on Financing Policy, Investment, Liability and Liquidity [Volume 8, Issue 4, 2019, Pages 155-174]
  • Semyari, Maryam Managerial Overconfidence and Unqualified Audit Opinion [Volume 8, Issue 3, 2018, Pages 135-156]
  • Shakeri, Robab Business Strategies and Corporate Financial Performance [Volume 8, Issue 3, 2018, Pages 157-184]
  • Soleymani amiri, Gholamreza The Value Relevance of Accounting Information during the Essential Volatility in Tehran Stock Exchange [Volume 8, Issue 1, 2018, Pages 173-198]

T

  • Tajvidi, Elnaz Real Earnings Management Reversal and Long-Term Operating Performance [Volume 8, Issue 3, 2018, Pages 33-48]
  • Tohidinejad, Marzieh Who is in Favor of "True and Fair View" ("Properly Drawn Up" in Iran) Vagueness? [Volume 8, Issue 3, 2018, Pages 83-110]

V

  • Vadiee, Mohammad Hossin Audit Quality and Earnings Forecast Error: As an Auditor Ranking Criterion [Volume 8, Issue 2, 2018, Pages 135-152]

Z

  • Zandiye, Mostafa Persistence of Accrual Components and Future Stock Returns [Volume 8, Issue 4, 2019, Pages 1-20]
  • Ziaghasemi, Milad Competition in Product Market and Stock Price Crash Risk [Volume 8, Issue 4, 2019, Pages 299-320]