A
-
ABC
Modeling of management accounting innovation implementation in Iranian manufactures [Volume 12, Issue 3, 2022, Pages 21-40]
-
ABC functionality
The Usefulness of Cost information and Determination of Major Factors Affecting Implementation of the Activity Based Costing(The Case of Bank Keshavarzi Iran) [Volume 5, Issue 1, 2015, Pages 105-127]
-
Abnormal Accruals
The Relationship between Hours of Audit and Earnings Management [Volume 2, Issue 1, 2012, Pages 33-49]
-
Abnormal Accruals
Accruals Quality Evaluation Improvement [Volume 7, Issue 3, 2017, Pages 1-20]
-
Abnormal Discretionary Expenditures
Real Activities Earnings Management And Credit Ratings [Volume 7, Issue 4, 2017, Pages 117-145]
-
Abnormal discretionary expenses
Financial Leverage Levels and Firms’ Real Earnings Management [Volume 6, Issue 3, 2016, Pages 205-222]
-
Abnormal Items of Accounts Receivable
Relationship Between Abnormal Items of Accounts Receivable and Earnings Quality [Volume 4, Issue 2, 2014, Pages 47-60]
-
Abnormal operational cash flow
Financial Leverage Levels and Firms’ Real Earnings Management [Volume 6, Issue 3, 2016, Pages 205-222]
-
Abnormal Production Costs
Financial Leverage Levels and Firms’ Real Earnings Management [Volume 6, Issue 3, 2016, Pages 205-222]
-
Abnormal Production Costs
Board of Directors’ Financial literacy and Real Earnings Management [Volume 9, Issue 3, 2019, Pages 143-169]
-
Abnormal Production Costs
Board of Directors’ Financial literacy and Real Earnings Management [Volume 9, Issue 3, 2019, Pages 171-197]
-
Abnormal Rate of Return
The Relationship between Performance Evaluation Criteria and Abnormal Stock Return [Volume 2, Issue 2, 2012, Pages 73-87]
-
Abnormal real operations and Accrual based earnings management
The Effect of Abnormal Real Operations and Accrual Based Earnings Management on Future Stock Price Crashes [Volume 6, Issue 3, 2016, Pages 153-184]
-
Abnormal return
Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
-
Abnormal Return Cumulative
Effect Earnings Timeliness on Public Stock Offering Abnormal Returns in Listed Companies of Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 55-67]
-
Abnormal Returns
Value relevance of accounting earnings associated with normal and abnormal returns [Volume 3, Issue 4, 2013, Pages 1-15]
-
Abnormal Returns
The Relation between Stock Price Response and Sustained Earnings Growth [Volume 5, Issue 2, 2015, Pages 51-70]
-
Abnormal stock returns
The Effect of Accounting Variables Driving Risk on Abnormal Stock Returns [Volume 7, Issue 3, 2017, Pages 161-180]
-
Academic Journal
Analysis of the Paradigm in Management Accounting Researches in Iran: Evidence from the Past Three Decades [Volume 7, Issue 1, 2017, Pages 81-101]
-
Academic Performance
Multiple Intelligence -based Education in The Accounting Classroom, Improving Students' Performance, Motivation and Skills; New Experience [Volume 12, Issue 3, 2022, Pages 81-100]
-
Academic satisfaction
Comparison of Traditional and Blended Learning Methods in terms of Academic Satisfaction of Accounting Students [Volume 11, Issue 4, 2021, Pages 104-124]
-
Academic satisfaction
The Effect of Psychological well-being on academic satisfaction of graduate students in accounting with the moderating role of self-efficacy [Volume 12, Issue 3, 2022, Pages 41-60]
-
Accountants
Accounting Benefits and Satisfaction in an ERP Environment [Volume 7, Issue 1, 2017, Pages 153-189]
-
Accounting
Modeling Factors Affecting the Gap between the Book Value and the Market value of the Tehran Stock Exchange Firms [Volume 13, Issue 1, 2023, Pages 81-100]
-
Accounting-based risk measures
Fundamentals-Based Cost of Capital Measurement and Comparison with Benchmark Models [Volume 6, Issue 1, 2016, Pages 203-228]
-
Accounting benefits
Accounting Benefits and Satisfaction in an ERP Environment [Volume 7, Issue 1, 2017, Pages 153-189]
-
Accounting Conservatism
Acounting Conservatism and the Value of Cash Holdings [Volume 4, Issue 3, 2014, Pages 23-43]
-
Accounting Conservatism
6) The Relation of Business Strategy with Earnings Quality and Stock Return in Firms listed in TSE [Volume 4, Issue 3, 2014, Pages 105-127]
-
Accounting Conservatism
The Relation between Auditor Tenure Period and Accounting Conservatism in Iranian Firms [Volume 4, Issue 3, 2014, Pages 209-224]
-
Accounting Conservatism
The Mediating Effect of Financial Leverage on the Relation between Accounting Conservatism and Investment Opportunities [Volume 8, Issue 1, 2018, Pages 1-28]
-
Accounting Conservatism
Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
-
Accounting Conservatism
The Effect of Environmental Performance on Stock Price Crash Risk with Emphasis on Conservative Accounting in TSE [Volume 13, Issue 1, 2023, Pages 121-140]
-
Accounting Criteria
Investigating the Effect of Economic and Accounting performance Criteria on the Readability of Financial Reporting Based on the Information Narrative Disclosure [Volume 13, Issue 1, 2023, Pages 21-40]
-
Accounting Earnings
Accruals and Cash Flows in Explaining Stock Returns [Volume 1, Issue 2, 2011, Pages 67-88]
-
Accounting Earnings Management
Investor Sentiment and Accounting Earnings Management [Volume 9, Issue 3, 2019, Pages 77-99]
-
Accounting Education
Components of the Knowledge and Skills in Accounting Education in the New Business Environment with Structural Equation Modeling Approach [Volume 2, Issue 2, 2012, Pages 105-119]
-
Accounting Education
Plagiarism among Accounting Postgraduate Students [Volume 8, Issue 2, 2018, Pages 1-20]
-
Accounting Education
Multiple Intelligence -based Education in The Accounting Classroom, Improving Students' Performance, Motivation and Skills; New Experience [Volume 12, Issue 3, 2022, Pages 81-100]
-
Accounting Education
Designing Accounting Education Model at the Third and Fourth-Generation Universities [Volume 13, Issue 2, 2023, Pages 135-156]
-
Accounting Education Model
Designing Accounting Education Model at the Third and Fourth-Generation Universities [Volume 13, Issue 2, 2023, Pages 135-156]
-
Accounting Events Modeling
System Dynamics, A New Approach in Modeling of Accounting Events and Financial Decision Making [Volume 8, Issue 2, 2018, Pages 21-42]
-
Accounting Faculty Members
Investigating the Scientific Production of Iranian Accounting Faculty Members in Scopus from 2006-2021 through a Scientometric Approach [Volume 13, Issue 2, 2023, Pages 27-54]
-
Accounting field
Philosophical Mentality and Educational Accounting Success [Volume 9, Issue 4, 2019, Pages 1-28]
-
Accounting graduates
Identifying and Analyzing the Drivers for Graduates of other Fields to Change Their Fields to Accounting in Master's Degree [Volume 13, Issue 4, 2023, Pages 55-82]
-
Accounting Indices
Effects of Accounting and Non-Accounting Indices on Financial Distress Prediction: Comparing Parametric and Non-parametric Methods [Volume 9, Issue 4, 2019, Pages 49-72]
-
Accounting Information
Value Relevance of Accounting Information in Corporate Financing Decisions: Evidence from Iran [Volume 2, Issue 2, 2012, Pages 1-15]
-
Accounting Information
The role of accounting information in acceleration of tax receiving processes [Volume 4, Issue 2, 2014, Pages 1-20]
-
Accounting Information
The Effect of Investors Sentiment and Accounting Information on Stock Price [Volume 6, Issue 4, 2016, Pages 219-255]
-
Accounting Information
The Value Relevance of Accounting Information during the Essential Volatility in Tehran Stock Exchange [Volume 8, Issue 1, 2018, Pages 173-198]
-
Accounting Information
Interesting Accounting Information for Tehran Stock Exchange Investors with Different Personalities [Volume 10, Issue 4, 2020, Pages 26-50]
-
Accounting Information Quality
Factors Effective on Timeliness of Financial Reporting: Using Synthetic Neural Networks and Decision Trees Techniques [Volume 5, Issue 3, 2015, Pages 119-137]
-
Accounting Information Quality
Audit Quality Moderating Effects On The relation between Accounting Information Quality and Investment Efficiency [Volume 9, Issue 4, 2019, Pages 271-298]
-
Accounting Information Quality
The Effect of Accounting Information Quality and Disclosure Quality on the Use of Financial Resources in Firms’ Core Business [Volume 10, Issue 1, 2020, Pages 97-114]
-
Accounting Information Quality
Provide a Model of the Effect of Group Companies and Accounting Information Quality on valuation of Initial Public Offering [Volume 12, Issue 1, 2022, Pages 161-180]
-
Accounting Knowledge
Components of the Knowledge and Skills in Accounting Education in the New Business Environment with Structural Equation Modeling Approach [Volume 2, Issue 2, 2012, Pages 105-119]
-
Accounting Major
Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
-
Accounting Principles
The Effect of Digital Games on Students' Attitude toward Accounting [Volume 12, Issue 4, 2022, Pages 99-120]
-
Accounting Profession
Cultural Values and Accounting Career-choice Factors [Volume 10, Issue 3, 2020, Pages 55-80]
-
Accounting Profession
A Model to Improve Ethical Decision-Making In Accounting Profession Using the Grounded Theory [Volume 12, Issue 4, 2022, Pages 223-254]
-
Accounting quality
Quantization and Empirical Evaluation of New Measure of Accounting Quality [Volume 6, Issue 3, 2016, Pages 91-114]
-
Accounting quality
Related Party Transactions and Accounting Information Quality: Opportunistic Behavior of Managers [Volume 10, Issue 2, 2020, Pages 187-212]
-
Accounting Ratios
A Model for Corporate Default Prediction in Some Industries listed in Tehran Stock Exchange [Volume 10, Issue 3, 2020, Pages 121-140]
-
Accounting researches
Content Analysis of the Scientific ـ Research Journal of “Empirical Research in Accounting” [Volume 10, Issue 1, 2020, Pages 121-140]
-
Accounting restatement
Market Reaction to Restatement and Distortion of Financial Information in Family-owned Companies [Volume 13, Issue 3, 2023, Pages 57-98]
-
Accounting standards
The Relation between Reliability and Earnings Quality after Committing Accounting Standards [Volume 5, Issue 4, 2015, Pages 73-88]
-
Accounting standards
Survey adoption of fair value accounting standards and its impact on accounting profit [Volume 7, Issue 2, 2017, Pages 127-150]
-
Accounting standards
Needs Assessment of Accounting Standards for small and medium-sized Entities (SMEs) from the Perspective of Creditors and Financial Information Providers [Volume 12, Issue 1, 2022, Pages 91-122]
-
Accounting Students
The Effect of Hidden Curriculum on Research Ethics in Accounting Students [Volume 13, Issue 2, 2023, Pages 235-260]
-
Accounting Training
Effect of Blended and Face-to-face Learning Methods on Accounting Students Performance [Volume 10, Issue 4, 2020, Pages 231-252]
-
Account-level KAMs
Process of Disclosing Key Audit Matters in Audit Report: Grounded Theory [(Articles in Press)]
-
Accrual
Financial Statement Restatements Impacts on Accrual Quality [Volume 3, Issue 1, 2013, Pages 119-147]
-
Accrual
Relation of Conditional and Non-conditional Persistence of Earning Components to Abnormal Stock Returns [Volume 8, Issue 1, 2018, Pages 103-128]
-
Accrual accounting system
The Role of Information Technology (IT) in Promotion of Accrual Accounting System in the Medical Science Universities in Iran
(Case Study: Kermanshah Medical Science University) [Volume 4, Issue 3, 2014, Pages 85-98]
-
Accrual Anomalies
The Study of Accrual Reversal on Persistence, Anomaly, Earnings of listed Companies on Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 147-166]
-
Accrual criteria
Determination of Premier Firms according to Investors Decision Making Model (Evidence of Firms Listed in Tehran Stock Exchange) [Volume 6, Issue 1, 2016, Pages 181-202]
-
Accrual earnings management
Earnings Management Tools in Distressed and Healthy Firms [Volume 8, Issue 4, 2018, Pages 345-362]
-
Accrual model
Earnings Management and the Market Performance of Stock Dividend Distributing Firms [Volume 5, Issue 4, 2015, Pages 145-166]
-
Accrual Quality
The Study of Accruals and Conservatism Effect on Investment Efficiency [Volume 3, Issue 2, 2013, Pages 81-100]
-
Accrual Quality
The relationship between earnings quality and liquidity risk [Volume 4, Issue 1, 2014, Pages 37-53]
-
Accrual Quality
Earnings Quality over Time [Volume 5, Issue 2, 2015, Pages 71-84]
-
Accrual Quality
The impact of financial reporting Transparency on value relevance of accounting information: evidence of Tehran Security Exchange [Volume 6, Issue 1, 2016, Pages 127-154]
-
Accrual Quality
Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
-
Accrual Reversals
The Study of Accrual Reversal on Persistence, Anomaly, Earnings of listed Companies on Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 147-166]
-
Accruals
Accruals and Cash Flows in Explaining Stock Returns [Volume 1, Issue 2, 2011, Pages 67-88]
-
Accruals
A Comparison of Cash Flows-based Financial Information and Accrual Accounting-based Financial Information in Forecasting Return Considering Corporate Life Cycle [Volume 3, Issue 1, 2013, Pages 149-167]
-
Accruals
Test of Functional Fixation Hypothesis; To Separate Accrual and Cash Flow Component of Earning [Volume 5, Issue 2, 2015, Pages 33-50]
-
Accruals
Initial Public Offering: earnings management and ownership structure [Volume 5, Issue 2, 2015, Pages 17-32]
-
Accruals
The Relationship between Auditing Fees and Board Compensation [Volume 5, Issue 3, 2015, Pages 39-58]
-
Accruals
The Relation between Reliability and Earnings Quality after Committing Accounting Standards [Volume 5, Issue 4, 2015, Pages 73-88]
-
Accruals
Convergence of Earnings Quality Measurement Models [Volume 8, Issue 3, 2018, Pages 61-82]
-
Accruals
Evidence for Accruals Piecewise Linear Change and its Microeconomic Origin [Volume 9, Issue 4, 2019, Pages 123-168]
-
Accruals
Errors in estimating accruals: The role of accrual measurement [Volume 12, Issue 3, 2022, Pages 61-80]
-
Accruals
The Association between Related-party Transactions and the Existence of Distortions in Financial Statements and the Financial Reporting Quality: The Role of Restatements and Accrual Estimation Errors [Volume 13, Issue 2, 2023, Pages 1-26]
-
Accruals-based earnings management
Monitoring through Short-Term Debts And Accrual-Based Earnings Management [Volume 9, Issue 2, 2019, Pages 1-20]
-
AccrualsDiscretionary Accruals
The Relationship between Financial Reporting Quality and Idiosyncratic Stock Return Volatility Among Companies Listed on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 17-32]
-
Accruals Earnings Management
Managerial Behavior in Earnings Report: Role of Investment Inefficiency and Financial Constraints [Volume 8, Issue 1, 2018, Pages 55-80]
-
Accruals Earnings Management
Managerial Entrenchment and Earnings Management [Volume 9, Issue 3, 2019, Pages 245-275]
-
Accruals Quality
Quantization and Empirical Evaluation of New Measure of Accounting Quality [Volume 6, Issue 3, 2016, Pages 91-114]
-
Accruals Quality
Accruals Quality Evaluation Improvement [Volume 7, Issue 3, 2017, Pages 1-20]
-
Accruals Quality
Accounting Information Quality And Operational Cash Flow [Volume 9, Issue 2, 2019, Pages 121-142]
-
Accruals Quality
Effects of the Stock Exchange Competitive Level on Information Asymmetry and Cost of Capital [Volume 11, Issue 4, 2021, Pages 1-32]
-
Accruals Restrictions
Real Earnings Management Reversal and Long-Term Operating Performance [Volume 8, Issue 3, 2018, Pages 33-48]
-
Activity Based Costing (ABC)
The Usefulness of Cost information and Determination of Major Factors Affecting Implementation of the Activity Based Costing(The Case of Bank Keshavarzi Iran) [Volume 5, Issue 1, 2015, Pages 105-127]
-
Actor Model
Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
-
Actual Net Earnings
Information Content of Net Earnings and the Stock Price Adjustment [Volume 1, Issue 1, 2011, Pages 7-19]
-
Adjusted-M- score-Beneish
Iran's Recession and Firms' Earnings Quality [Volume 9, Issue 1, 2019, Pages 23-46]
-
Advanced Manufacturing Technology
The Relationships Among Management Accounting Information, Organizational Learning And Production Performance [Volume 3, Issue 3, 2013, Pages 125-145]
-
Adverse Selection
Signaling and the Valuation at IPOs [Volume 2, Issue 2, 2012, Pages 55-72]
-
Affective Learning
The Effect of Digital Games on Students' Attitude toward Accounting [Volume 12, Issue 4, 2022, Pages 99-120]
-
Agency cost
Monitoring through Short-Term Debts And Accrual-Based Earnings Management [Volume 9, Issue 2, 2019, Pages 1-20]
-
Agency cost
Agency Costs Moderating Effects On The Relation between Corporate Social Responsibility and Cost Stickiness [Volume 9, Issue 4, 2019, Pages 169-200]
-
Agency Costs
The Relationship between Duality, Change in Members, Managerial Ownership and Agency Costs in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 35-53]
-
Agency Costs
The Effect of Chief Executive Officer Tenure on Firms Value, Agency Costs and Information Risk [Volume 3, Issue 3, 2013, Pages 21-39]
-
Agency Costs
The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange [Volume 8, Issue 3, 2018, Pages 185-210]
-
Agency Costs
Cash Distributions to Shareholders and The Relation between Agency Costs and Conditional Conservatism [Volume 10, Issue 2, 2020, Pages 115-138]
-
Agency problem
The Impact of Enterprise Resource Planning (ERP) Systems on the Effectiveness of Internal Controls over Financial Reporting [Volume 3, Issue 4, 2013, Pages 17-38]
-
Agency problem
Trade Credit and Cost Stickiness Focusing on the Agency Problem and Customer Concentration [Volume 12, Issue 2, 2022, Pages 65-90]
-
Agency Problems
The Moderating Effect of Managers' Ability on the Relationship between Tax Avoidance and Firm Value in the Framework of Agency Problems [Volume 13, Issue 4, 2023, Pages 31-54]
-
Aggressive financial reporting
Identifying the aggressive financial reporting of firms [Volume 12, Issue 3, 2022, Pages 141-160]
-
Allocation
Portfolio Performance Evaluation in Mutual Funds and Investment Companies With Henriksson – Merton Model [Volume 3, Issue 1, 2013, Pages 83-99]
-
AMIHOUD criteria
The Relation between Asset Liquidity and Stock Liquidity in Tehran Stock Exchange [Volume 4, Issue 4, 2014, Pages 61-77]
-
Analysis CARD
The Effectiveness of Competitive Measures of Firms Based on Strategic Management Accounting Techniques through Analysis CARD and Developed Theory of Rough (ERST) [Volume 11, Issue 1, 2021, Pages 127-168]
-
Analysis of Total Interpretive Structural Model
Content Analysis of Underlying Causes of Improving Internal Quality Audit Function Based on the Analysis of Total Interpretive Structural Model [Volume 11, Issue 3, 2021, Pages 167-190]
-
Analyst Coverage
Stock Price Synchronicity with Analyst Coverage and Disclosure of Information in Iran Cpaital Market [Volume 12, Issue 3, 2022, Pages 221-240]
-
Analytical Procedures
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]
-
Analytic Network Proces
Presenting the Tax Audit Risk Model in the Comprehensive Tax Plan with ISM-ANP Approach [Volume 13, Issue 1, 2023, Pages 61-80]
-
Ant Colony Algorithm
Accuracy of Disclosure Level Prediction by Ant Colony Algorithm and Differential Evolution [Volume 8, Issue 2, 2018, Pages 153-180]
-
Ant Colony Optimization algorithm
Comparing the Accuracy of Earnings Management Forecast Using Ant Colony Optimization Algorithm and Bacteria Foraging Algorithm [Volume 5, Issue 1, 2015, Pages 181-203]
-
Anti-stickiness
Effects of Intellectual Capital and Free Cash Flow on Cost Stickiness [Volume 8, Issue 4, 2018, Pages 223-250]
-
Approximated Tobin's Q
Earning Management efficient contracting theory and its Role in Value Creation [Volume 4, Issue 1, 2014, Pages 159-177]
-
Arbitrage Pricing Model
Modeling of Accounting and Non Accounting Items Affecting Shareholders, Wealth: Prediction and Validation [Volume 8, Issue 2, 2018, Pages 181-216]
-
Article 44 policy
The Effect of Article 44 of the Constitution Law on Liquidity in Tehran Stock Exchange with Dynamic Panel Data (DPD) and GMM Method [Volume 5, Issue 4, 2015, Pages 89-108]
-
Artificial intelligence models
Macro-economic Modeling and Forecasting using aggregate Earnings and Management Earnings Forecasts [Volume 7, Issue 4, 2017, Pages 165-190]
-
Artificial Neural Network
Application of Artificial Neural Network Hybrid Models with Metaheuristic Algorithms (PSO, ICA) in Earnings Management Forecast [Volume 10, Issue 2, 2020, Pages 213-248]
-
Artificial neural networks
Valuation of Intangible Assets by Using of Artificial Neural Network [Volume 4, Issue 4, 2014, Pages 223-238]
-
Ask spread
The Relationship Between Changes in Capital Structure and Changes in Equity Liquidity [Volume 2, Issue 2, 2012, Pages 35-53]
-
Ask spread
Examining Relationshionship Between on Limit Price And Information Asymmetry In Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 69-82]
-
Asset growth
The Role of Financing Resources in the Relation between Assets Growth and Firm's Stock Return [Volume 5, Issue 3, 2015, Pages 95-118]
-
Asset Pricing
Idiosyncratic Risk Pricing: Evidence based Information Content of Earnings [Volume 4, Issue 1, 2014, Pages 1-19]
-
Assets Reevaluation Surplus
The effect of capital raising goal announcement on stock price changes around the E.G.M dates [Volume 12, Issue 4, 2022, Pages 121-146]
-
Assignment efficiency
Voluntary Disclosure and Capital Market Assignment Efficiency [Volume 5, Issue 2, 2015, Pages 125-143]
-
Asymmetric cost behavior
Effect of Prior Sales Changes on Asymmetric Cost Behavior [Volume 4, Issue 4, 2014, Pages 205-221]
-
Asymmetric Cost Behavior"
Market Reaction to Asymmetric Cost Behavior: The Impact of Long term Growth Expectations [Volume 14, Issue 2, 2024]
-
Asymmetric expense behavior
The Relation of Upward Earnings Management Incentives and Corporate Governance Mechanism to Asymmetric Expense Behavior [Volume 7, Issue 3, 2017, Pages 61-80]
-
Asymmetric information
Information Asymmetry and Corporate Governance Mechanisms [Volume 5, Issue 4, 2015, Pages 167-181]
-
Asymmetric persistence
Asymmetric Persistence and Market Pricing of Accruals and Cash Flows [Volume 9, Issue 2, 2019, Pages 49-68]
-
Asymmetry GARCH
Day of the Week Effect in Stock Returns by using Bootstrapping GARCH [Volume 4, Issue 2, 2014, Pages 149-160]
-
Attitude toward Accounting
The Effect of Digital Games on Students' Attitude toward Accounting [Volume 12, Issue 4, 2022, Pages 99-120]
-
Audit
Auditor’s view of statement of cash flows auditing [Volume 12, Issue 4, 2022, Pages 49-70]
-
Audit Adjustment
Auditor Industry Range and Auditors Exercise Professional Skepticism [Volume 13, Issue 3, 2023, Pages 165-188]
-
Audit Committee
Audit Committee Characteristics and Audit Fee: Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 69-94]
-
Audit Committee
Audit Committee Characteristics and Cost of Equity Capital [Volume 9, Issue 1, 2019, Pages 234-255]
-
Audit Committee
Financial Distress and Earning Manipulating [Volume 10, Issue 3, 2020, Pages 27-54]
-
Audit Committee
Audit Committee Effectiveness in Family & Non Family Firms Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 217-234]
-
Audit Committee
Risk Disclosure: The Effect of Audit Committee Characteristics [Volume 13, Issue 1, 2023, Pages 141-160]
-
Audit Committee
The Impact of CEO Narcissism on Tax Avoidance with an Emphasis on Internal Control Systems [Volume 13, Issue 4, 2023, Pages 143-164]
-
Audit committee characteristics
Audit Committee Characteristics and Audit Fee: Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 69-94]
-
Audit committee characteristics
Audit Committee Characteristics, Quality of Disclosure and Proportion of Non-Executive Directors [Volume 6, Issue 4, 2016, Pages 191-218]
-
Audit Committee Communication with the Independent Auditor
Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality [Volume 11, Issue 1, 2021, Pages 75-104]
-
Audit Committee Criteria
Application of Machine Learning Methods (GPR-LASOO) To predict the Value of Firms Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 71-98]
-
Audit Committee Expertise
A Model to Explain Effectiveness of Audit Committees on Audit Quality based on Structural Equations [Volume 8, Issue 4, 2018, Pages 251-272]
-
Audit Committee Expertise
Risk Disclosure: The Effect of Audit Committee Characteristics [Volume 13, Issue 1, 2023, Pages 141-160]
-
Audit Committee Independently
Risk Disclosure: The Effect of Audit Committee Characteristics [Volume 13, Issue 1, 2023, Pages 141-160]
-
Audit Committee Size
Risk Disclosure: The Effect of Audit Committee Characteristics [Volume 13, Issue 1, 2023, Pages 141-160]
-
Audit Fees
Corporate Governance And The Relation between Product Market Competition and Audit Fees [Volume 7, Issue 4, 2017, Pages 33-52]
-
Audit fees model
Quantization and Empirical Evaluation of New Measure of Accounting Quality [Volume 6, Issue 3, 2016, Pages 91-114]
-
Audit firm rotation
Audit Tenure and Audit Turnover relation with the report of weaknesses of internal control on financial reporting [Volume 11, Issue 4, 2021, Pages 125-150]
-
Audit Firm Size
The Effect of Audit Quality on Cost of Equity Capital [Volume 3, Issue 4, 2013, Pages 109-128]
-
Audit Firm Size
Investigating the Relationship between the Dimensions of Organizational Culture and the Size of Audit Firms with Auditors’ Judgment and Decision Making [Volume 13, Issue 4, 2023, Pages 195-220]
-
Audit firm tenure
Audit Tenure and Audit Turnover relation with the report of weaknesses of internal control on financial reporting [Volume 11, Issue 4, 2021, Pages 125-150]
-
Auditing
Evaluating the effect of using mind mapping model on the professional judgments of independent auditors [Volume 12, Issue 4, 2022, Pages 173-194]
-
Auditing
A Framework for Identifying and Analyzing Key Drivers Affecting Future of Auditing in Iran with a Focus on Blockchain Technology [Volume 13, Issue 3, 2023, Pages 27-56]
-
Auditing and Accounting Curriculum
Employment of Recent University Graduates in Iranian Firms' Internal Audit Department [Volume 9, Issue 2, 2019, Pages 93-120]
-
Auditing profession
Presenting and validation A pattern for auditing professions’ social status in Iran [Volume 12, Issue 4, 2022, Pages 1-26]
-
Auditing profession
Designing an Occupational Flu Model in the Auditing Profession Using anInterpretive Structural Approach [Volume 13, Issue 2, 2023, Pages 109-134]
-
Auditing quality
The Relation between Auditor Tenure Period and Accounting Conservatism in Iranian Firms [Volume 4, Issue 3, 2014, Pages 209-224]
-
Auditing report
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]
-
Auditing Services
A Survey of the Impact of Audit and the Same Time non-audit (Accounting, Managing and Consulting) Services on Auditor Independence [Volume 1, Issue 1, 2011, Pages 63-78]
-
Auditing Standards
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]
-
Audit Opinion
The Relation of Managerial Ability to Audit Fees and Going Concern Opinions [Volume 7, Issue 1, 2017, Pages 221-239]
-
Auditor characteristics
Auditor Characteristics and Bankruptcy Probability [Volume 11, Issue 2, 2021, Pages 159-182]
-
Auditor expertise
Auditor Expertise and the Relation between Related Party Transactions and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 55-75]
-
Auditor Independency
A Survey of the Impact of Audit and the Same Time non-audit (Accounting, Managing and Consulting) Services on Auditor Independence [Volume 1, Issue 1, 2011, Pages 63-78]
-
Auditor industry specialization
The Effect of Audit Quality on Cost of Equity Capital [Volume 3, Issue 4, 2013, Pages 109-128]
-
Auditor Quality
Presenting the model to development skills and quality of work of an Auditor from the profession and employer’s point of view [Volume 12, Issue 3, 2022, Pages 281-300]
-
Auditors
Auditors’ Opinion about the Factors Affecting their Job Satisfaction [Volume 2, Issue 4, 2012, Pages 65-94]
-
Auditors
Auditor independence: Comparative Analysis of the Attitudes of Iranian auditors and financial managers [Volume 10, Issue 2, 2020, Pages 139-162]
-
Auditor's independence
Auditor independence: Comparative Analysis of the Attitudes of Iranian auditors and financial managers [Volume 10, Issue 2, 2020, Pages 139-162]
-
Auditor size
Auditor Characteristics and Financial Reporting Fraud Risk [Volume 12, Issue 2, 2022, Pages 27-46]
-
Auditor's Judgment Quality
Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality [Volume 11, Issue 1, 2021, Pages 75-104]
-
Auditor Skill
Presenting the model to development skills and quality of work of an Auditor from the profession and employer’s point of view [Volume 12, Issue 3, 2022, Pages 281-300]
-
Auditors' Opinion Type Prediction
Different Feature Selection Methods and Auditors' Opinion Type Prediction [Volume 8, Issue 1, 2018, Pages 81-102]
-
Auditor's partner's preoccupation
Effect of Auditor Partner's Busyness on Audit Quality, Auditor Report Delays, and Capital Cost [Volume 14, Issue 1, 2024, Pages 115-138]
-
Auditors' Professional Judgment Quality
Periodic Cognitive Biorhythmic Cycle and Auditors' Professional Judgment Quality [Volume 12, Issue 1, 2022, Pages 123-140]
-
Auditor's Professional Maturity
Designing Auditor's Professional Maturity Model by Grounded Theory Approach [Volume 11, Issue 1, 2021, Pages 81-100]
-
Auditor's proposed reforms
The effect of auditor suggested reforms on earnings quality [Volume 9, Issue 2, 2019, Pages 69-92]
-
Auditor's report delay
Effect of Auditor Partner's Busyness on Audit Quality, Auditor Report Delays, and Capital Cost [Volume 14, Issue 1, 2024, Pages 115-138]
-
Auditors&rsquo
Investigating the Relationship between the Dimensions of Organizational Culture and the Size of Audit Firms with Auditors’ Judgment and Decision Making [Volume 13, Issue 4, 2023, Pages 195-220]
-
Auditors' whistleblowing
The developing of auditors' whistleblowing by using grounded theory [Volume 12, Issue 3, 2022, Pages 161-180]
-
Auditor Tenure
The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 113-126]
-
Auditor Tenure
The Effect of Audit Quality on Cost of Equity Capital [Volume 3, Issue 4, 2013, Pages 109-128]
-
Auditor Tenure
The Relation between Auditor Tenure Period and Accounting Conservatism in Iranian Firms [Volume 4, Issue 3, 2014, Pages 209-224]
-
Audit partner rotation
Audit Tenure and Audit Turnover relation with the report of weaknesses of internal control on financial reporting [Volume 11, Issue 4, 2021, Pages 125-150]
-
Audit Partners
Market Responses to the Quality of Audit Partners Work [Volume 11, Issue 1, 2021, Pages 217-240]
-
Audit Partners
Designing the Framework of Power Usurpation of Audit Partners: Identifying the Key Factors Affecting the Authoritarianism of Audit Partners [Volume 14, Issue 2, 2024]
-
Audit partner specialization
Auditor Industry Specialization and Audit Quality: The Role of Client Strategy [Volume 8, Issue 4, 2018, Pages 105-126]
-
Audit partner tenure
Audit Tenure and Audit Turnover relation with the report of weaknesses of internal control on financial reporting [Volume 11, Issue 4, 2021, Pages 125-150]
-
Audit Plan Adjustment
The Comparison of Fraud Models in Audit Plan Adjustment [Volume 11, Issue 4, 2021, Pages 33-54]
-
Audit Quality proxies
The Impact of Different Audit Quality Measures on Tax Risk Criteria with Emphasis on Horizontal and Vertical agency costs [Volume 12, Issue 3, 2022, Pages 121-140]
-
Audit report lag(ARL)
The factors affecting Interim financial reports lag [Volume 3, Issue 4, 2013, Pages 71-88]
-
Audit Reports Delay
Effects of Audit Reports Delay and Internal Control Weaknesses on Investment Efficiency [Volume 10, Issue 1, 2020, Pages 23-51]
-
Authoritarianism
Designing the Framework of Power Usurpation of Audit Partners: Identifying the Key Factors Affecting the Authoritarianism of Audit Partners [Volume 14, Issue 2, 2024]
B
-
Bacteria Foraging algorithm
Comparing the Accuracy of Earnings Management Forecast Using Ant Colony Optimization Algorithm and Bacteria Foraging Algorithm [Volume 5, Issue 1, 2015, Pages 181-203]
-
Bad News
Market Reaction to the Timing of EPS Forecast [Volume 5, Issue 3, 2015, Pages 139-162]
-
Bad News
Quarterly Earnings Informativeness and Information Asymmetry [Volume 7, Issue 3, 2017, Pages 20-40]
-
Bad News Withholding
Competition in Product Market and Stock Price Crash Risk [Volume 8, Issue 4, 2018, Pages 299-320]
-
Balanced Score Card and Municipality
Balanced Scorecard and Performance Evaluation of Public Sector Organizations [Volume 1, Issue 1, 2011, Pages 101-121]
-
Balanced Scorecard and National Iranian Gas Company
Identifying and Ranking the Balanced Scorecard Performance Indicators (Case Study: National Iranian Gas Company) [Volume 3, Issue 4, 2013, Pages 129-146]
-
Balanced Scorecard(BSC)
An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
-
Balance Sheet Conservatism
The Relation between Earnings Conservatism and Balance Sheet Conservatism [Volume 5, Issue 2, 2015, Pages 145-160]
-
Banking Industry
Factors Effective on Cost and Profit Efficiencies of Banks based on Data Envelopment Analysis Technique [Volume 7, Issue 3, 2017, Pages 81-100]
-
Banking Industry
Development of an enterprise risk management implementation framework in the banking industry ( multiple case study) [(Articles in Press)]
-
Bank Melli of Iran
Human Capital Accounting Indicators based on the Non-monetary Valuation Approach (Case Study: Bank Melli of Iran) [Volume 11, Issue 1, 2021, Pages 241-277]
-
Bankruptcy
Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [Volume 2, Issue 2, 2012, Pages 89-103]
-
Bankruptcy
Investigation of the relationship between bankruptcy risk, intellectual capital and its components for the companies listed in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 115-141]
-
Bankruptcy
The Impact of Corporate Governance and Conservatism on the Predicting Ability of Bankruptcy Models based on Artificial Neural Network [Volume 6, Issue 2, 2016, Pages 113-132]
-
Bankruptcy
Big Bath and Insolvency [Volume 10, Issue 1, 2020, Pages 159-178]
-
Bankruptcy
Financial Statement Items, Life Cycle and Bankruptcy [Volume 12, Issue 2, 2022, Pages 91-110]
-
Bankruptcy Prediction
Tone of Board Activity Report and Bankruptcy Prediction [Volume 11, Issue 2, 2021, Pages 137-158]
-
Bankruptcy Prediction
Auditor Characteristics and Bankruptcy Probability [Volume 11, Issue 2, 2021, Pages 159-182]
-
Bankruptcy Prediction Models
Business Cycle and Stability of Bankruptcy Prediction Models [Volume 4, Issue 3, 2014, Pages 1-22]
-
Bankruptcy risk
The Relationship Between Qualitative Characteristics Of Earning Per Share Forecasts and Bankruptcy Risk [Volume 6, Issue 2, 2016, Pages 1-21]
-
Banks
Credit Rating of Listed Companies Based on Financial Reporting Information in Banks [Volume 14, Issue 1, 2024, Pages 227-248]
-
Basic elements of performance auditing
Performance Audit-Capability Model (PA-CM) for the public sector of Iran [Volume 12, Issue 3, 2022, Pages 181-200]
-
Behavioral Accounting
Interesting Accounting Information for Tehran Stock Exchange Investors with Different Personalities [Volume 10, Issue 4, 2020, Pages 26-50]
-
Behavioral Approach
Narcissism and Tendency to Earnings Management [Volume 10, Issue 4, 2020, Pages 1-24]
-
Behavioral Finance
Information uncertainty and investors’ under-reaction [Volume 4, Issue 3, 2014, Pages 169-177]
-
Behavioral Finance
Investor Sentiment and Accounting Earnings Management [Volume 9, Issue 3, 2019, Pages 77-99]
-
Behavioral Finance
Interesting Accounting Information for Tehran Stock Exchange Investors with Different Personalities [Volume 10, Issue 4, 2020, Pages 26-50]
-
Behavioral Finance
Mental Accounting and Financial Reporting Quality using Simultaneous Equations [Volume 13, Issue 2, 2023, Pages 157-182]
-
Benchmark beating
Overvaluation and the Relation between Benchmark Beating and Unexpected Accruals [Volume 10, Issue 3, 2020, Pages 1-26]
-
Benford Law
Financial Distress and Earning Manipulating [Volume 10, Issue 3, 2020, Pages 27-54]
-
Best Worst Method
Evaluation of financial performance using ISM and BWM [Volume 12, Issue 2, 2022, Pages 111-130]
-
Best Worst Method
Comparative Study of Identified Factors Affecting Accounting and Auditing Ethics by Knowledge Analysis Method Relying on Four Multi-Criteria Evaluation Approaches [Volume 13, Issue 1, 2023, Pages 181-200]
-
Bid
The Relationship Between Changes in Capital Structure and Changes in Equity Liquidity [Volume 2, Issue 2, 2012, Pages 35-53]
-
Bid
Examining Relationshionship Between on Limit Price And Information Asymmetry In Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 69-82]
-
Big Bath
Big Bath and Insolvency [Volume 10, Issue 1, 2020, Pages 159-178]
-
Biological Attributes
Chief Executive Officer's (CEO) Testosterone Level and Fraudulent Financial Reporting [Volume 11, Issue 3, 2021, Pages 27-46]
-
Blended learning method
Comparison of Traditional and Blended Learning Methods in terms of Academic Satisfaction of Accounting Students [Volume 11, Issue 4, 2021, Pages 104-124]
-
Blended Method
Effect of Blended and Face-to-face Learning Methods on Accounting Students Performance [Volume 10, Issue 4, 2020, Pages 231-252]
-
Blockchain
A Framework for Identifying and Analyzing Key Drivers Affecting Future of Auditing in Iran with a Focus on Blockchain Technology [Volume 13, Issue 3, 2023, Pages 27-56]
-
Board characteristics
The effect of board characteristics and company size on tax transparency [(Articles in Press)]
-
Board composition
The Relation between Corporate Governance Quality and Stock Return Volatility [Volume 6, Issue 3, 2016, Pages 115-136]
-
Board of director's independence
Board Independence and the Relation between Ownership Structure and the Tax Gap [Volume 8, Issue 2, 2018, Pages 117-134]
-
Board Size
The Relationship between Duality, Change in Members, Managerial Ownership and Agency Costs in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 35-53]
-
Board Size
The Board Characteristics and Firm Value under Economic Sanctions [Volume 10, Issue 2, 2020, Pages 1-22]
-
Book
The Association Between Book-Tax Difference And Earnings Management [Volume 4, Issue 2, 2014, Pages 61-83]
-
Book to Market Ratio
Studying Usefulness of Macro-Economic Variables in Predicting the Risk of Companies [Volume 1, Issue 1, 2011, Pages 123-144]
-
Book value
Modeling Factors Affecting the Gap between the Book Value and the Market value of the Tehran Stock Exchange Firms [Volume 13, Issue 1, 2023, Pages 81-100]
-
Boom
The Effects of Business Cycle and Debt Maturity on a Firm’s Investment in Fixed Assets [Volume 7, Issue 3, 2017, Pages 141-160]
-
Bootstrap
Day of the Week Effect in Stock Returns by using Bootstrapping GARCH [Volume 4, Issue 2, 2014, Pages 149-160]
-
Bottom-up Approach
The framework for estimating the discount rate of insurance contracts based on the International Financial Reporting Standard No. 17 [(Articles in Press)]
-
Bounded Board Members
The Relationship between Duality, Change in Members, Managerial Ownership and Agency Costs in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 35-53]
-
Business cycle
Business Cycle and Stability of Bankruptcy Prediction Models [Volume 4, Issue 3, 2014, Pages 1-22]
-
Business cycle
The Effects of Business Cycle and Debt Maturity on a Firm’s Investment in Fixed Assets [Volume 7, Issue 3, 2017, Pages 141-160]
-
Business Cycles
Market liquidity, business cycles and economic growth [Volume 4, Issue 1, 2014, Pages 201-215]
-
Business Diversification
The Relation between Corporate Diversification Strategy and Real and Artificial Earning Management [Volume 7, Issue 3, 2017, Pages 181-200]
-
Business Group
The Effect of Operation Diversity of Business Groups and The Kind of Industry on Intra-group Debts [Volume 4, Issue 3, 2014, Pages 69-83]
-
Business group size
The Relation between Complex Ownership Structure in Subsidiary Firms and Related Party Transactions [Volume 6, Issue 3, 2016, Pages 41-62]
-
Business strategy
6) The Relation of Business Strategy with Earnings Quality and Stock Return in Firms listed in TSE [Volume 4, Issue 3, 2014, Pages 105-127]
-
Business strategy
Business Strategies and Corporate Financial Performance [Volume 8, Issue 3, 2018, Pages 157-184]
-
Business strategy
Business strategy, Material Weaknesses of Internal Controls and Audit Report Delay [Volume 9, Issue 1, 2019, Pages 154-180]
-
Business strategy
Business Strategy Moderating Effect on the Relationship between Firms’ Social Responsibility Dimensions and Value Creation [Volume 12, Issue 1, 2022, Pages 27-68]
-
Business strategy
Managers Narcissism, Leadership Styles Choices and Decision Making in Accounting [Volume 13, Issue 3, 2023, Pages 261-290]
-
Buy and Hold Return
Value Relevance of Accounting Information in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 101-123]
C
-
Capability Maturity Model Integrity
Performance Audit-Capability Model (PA-CM) for the public sector of Iran [Volume 12, Issue 3, 2022, Pages 181-200]
-
Capital
Testing the effects of government expenditures on Tehran stock exchange indexes [Volume 4, Issue 1, 2014, Pages 143-158]
-
Capital Asset Pricing Model
Fundamentals-Based Cost of Capital Measurement and Comparison with Benchmark Models [Volume 6, Issue 1, 2016, Pages 203-228]
-
Capital Asset Pricing Model
Explanatory Power of Fama and French Three-Factor Model vs Capital Asset Pricing Model Focusing on Firms' Life Cycle [Volume 8, Issue 4, 2018, Pages 321-344]
-
Capital Assets
The Effects of Operating Cash Flow and Firm Size on Investment Decisions in Capital Assets of listed firms on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 1-16]
-
Capital Cost of Liability & Weighted Average Cost of Capital
Investigating the Impact of Information Asymmetry on Cost of Capital [Volume 3, Issue 2, 2013, Pages 125-146]
-
Capital Cost of Retained Earnings
Investigating the Impact of Information Asymmetry on Cost of Capital [Volume 3, Issue 2, 2013, Pages 125-146]
-
Capital expenditures ratio
Life Cycle Effects on Financing Policy, Investment, Liability and Liquidity [Volume 8, Issue 4, 2018, Pages 155-174]
-
Capital market
A Meta-Analysis of IFRS Adoption Effects on the Capital Market [Volume 8, Issue 4, 2018, Pages 197-222]
-
Capital market
International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024]
-
Capital Market Efficiencies
Accounting Information & Semi- Strong Stock Market Efficiency [Volume 10, Issue 2, 2020, Pages 23-50]
-
Capital Market Listing
Identification and ranking the criteria for measuring the risk of companies for listing in the capital market [Volume 12, Issue 4, 2022, Pages 27-48]
-
Capital raising
The effect of capital raising goal announcement on stock price changes around the E.G.M dates [Volume 12, Issue 4, 2022, Pages 121-146]
-
Capital Requirements
The Role of Capital in Financial Institutions and Systemic Risk [Volume 4, Issue 3, 2014, Pages 127-147]
-
Capital Structure
Future Value of Firm, Capital Structure, Dividend Policy, and Profitability in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 2, 2011, Pages 107-125]
-
Capital Structure
The Relationship Between Changes in Capital Structure and Changes in Equity Liquidity [Volume 2, Issue 2, 2012, Pages 35-53]
-
Capital Structure
The Relation of Capital Structure and Dividend Policy with Cash Holdings [Volume 5, Issue 4, 2015, Pages 55-72]
-
Capital Structure
Financial and Non-financial Factors Effective on Capital Structure Decisions [Volume 4, Issue 4, 2014, Pages 187-203]
-
Capital Structure
Empirical Investigation on the Effect of Capital Structure and Board Compensation on Investment Efficiency [Volume 5, Issue 4, 2015, Pages 109-130]
-
Capital Structure
The Relation between Financial Flexibility and Financing Type of Firms Listed in Tehran Stock Exchange (TSE) [Volume 6, Issue 4, 2016, Pages 171-190]
-
Capital Structure
Effects of Inflation Rate Risk and Firm-Specific Risk on A Firm Capital Structure Adjustment: GMM Approach [Volume 11, Issue 1, 2021, Pages 23-52]
-
Capital Structure
Dynamics of Diversification, Capital Structure and Profitability [Volume 11, Issue 4, 2021, Pages 169-186]
-
Capital Structure Adjustment Speed
Effects of Inflation Rate Risk and Firm-Specific Risk on A Firm Capital Structure Adjustment: GMM Approach [Volume 11, Issue 1, 2021, Pages 23-52]
-
Career Expectation Factor
Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
-
Cash
Effects of Product Market Competition on the Relation between Corporate Social Responsibility and Cash Holding [Volume 10, Issue 4, 2020, Pages 151-176]
-
Cash Conversion Cycle
Optimal Level of Working Capital Management and Financial Constraint [Volume 9, Issue 1, 2019, Pages 1-22]
-
Cash criteria
Determination of Premier Firms according to Investors Decision Making Model (Evidence of Firms Listed in Tehran Stock Exchange) [Volume 6, Issue 1, 2016, Pages 181-202]
-
Cash distributions to shareholders
The Effect of Cash Distributions to Shareholders on Operational and Free Cash Flow Predictability [Volume 6, Issue 3, 2016, Pages 137-152]
-
Cash Effective Tax Rate
Sustainable Tax Paid Rate and Earnings Persistence in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 147-166]
-
Cash Effective Tax Rate
Cash Effective Tax Rate as a Criterion of Tax avoidance or Earnings Management [Volume 7, Issue 4, 2017, Pages 93-116]
-
Cash flexibility
COVID-19 Impact on Firm Investment- Evidence from Firms Listed in Tehran Stock Exchange [Volume 14, Issue 2, 2024]
-
Cash flow
Accruals and Cash Flows in Explaining Stock Returns [Volume 1, Issue 2, 2011, Pages 67-88]
-
Cash flow
The Impact of Managerial Ability on Dividend Policy [Volume 7, Issue 1, 2017, Pages 103-129]
-
Cash flow
Relation of Conditional and Non-conditional Persistence of Earning Components to Abnormal Stock Returns [Volume 8, Issue 1, 2018, Pages 103-128]
-
Cash Flows
A Comparison of Cash Flows-based Financial Information and Accrual Accounting-based Financial Information in Forecasting Return Considering Corporate Life Cycle [Volume 3, Issue 1, 2013, Pages 149-167]
-
Cash Flows
Test of Functional Fixation Hypothesis; To Separate Accrual and Cash Flow Component of Earning [Volume 5, Issue 2, 2015, Pages 33-50]
-
Cash Flows
Initial Public Offering: earnings management and ownership structure [Volume 5, Issue 2, 2015, Pages 17-32]
-
Cash Holding
Determinants of Corporate Cash Holding [Volume 1, Issue 1, 2011, Pages 21-37]
-
Cash Holding
The Relation of Capital Structure and Dividend Policy with Cash Holdings [Volume 5, Issue 4, 2015, Pages 55-72]
-
Cash Holding
Effects of Product Market Competition on the Relation between Corporate Social Responsibility and Cash Holding [Volume 10, Issue 4, 2020, Pages 151-176]
-
Cash Holding
Effects of Managers' Behavioral Bias on Decision Making and Financial Information Quality [Volume 12, Issue 1, 2022, Pages 141-160]
-
Cash Holdings
The Investigation the Relationship between the Conservatism in the Financial Reporting and the Cash Holdings of the Listed Companies in TSE [Volume 3, Issue 1, 2013, Pages 17-33]
-
Cash Holdings
Acounting Conservatism and the Value of Cash Holdings [Volume 4, Issue 3, 2014, Pages 23-43]
-
Cash Holdings
Review the influence of cash holding on the debt capacity and providing a new model for determination of debt capacity (Case study Tehran Stock Exchange (TSE) listed companies) [Volume 7, Issue 2, 2017, Pages 219-236]
-
Cash Holdings
Firms’ Characteristics and the Relation between Financial Statements Comparability and Corporate Cash Holdings [Volume 10, Issue 3, 2020, Pages 81-98]
-
Cash Management
Determinants of Corporate Cash Holding [Volume 1, Issue 1, 2011, Pages 21-37]
-
Cash Rewarded
Disclosure Quality and Management Bonus [Volume 7, Issue 1, 2017, Pages 43-61]
-
Cash Value
The Relationships Among Financial Constraint, Cash Value and Net Investment in Firms Listed [Volume 3, Issue 2, 2013, Pages 167-189]
-
Causes of bankruptcy
Developing a Model to Identify the Factors Affecting the Bankruptcy of Companies in Iran [Volume 11, Issue 3, 2021, Pages 227-256]
-
CEO
Effects of Collaboration Period of Chief Executive Officer and Internal Audit Director on Financial Reporting Complexity [Volume 10, Issue 3, 2020, Pages 213-234]
-
CEO duality
The Board Characteristics and Firm Value under Economic Sanctions [Volume 10, Issue 2, 2020, Pages 1-22]
-
CEO incentive alignment
Information Asymmetry and Corporate Governance Mechanisms [Volume 5, Issue 4, 2015, Pages 167-181]
-
CEO Rewarded
Disclosure Quality and Management Bonus [Volume 7, Issue 1, 2017, Pages 43-61]
-
CEO’s narcissism
The Impact of CEO Narcissism on Tax Avoidance with an Emphasis on Internal Control Systems [Volume 13, Issue 4, 2023, Pages 143-164]
-
CEO's Testosterone
Chief Executive Officer's (CEO) Testosterone Level and Fraudulent Financial Reporting [Volume 11, Issue 3, 2021, Pages 27-46]
-
CEO Tenure
The Effect of Chief Executive Officer Tenure on Firms Value, Agency Costs and Information Risk [Volume 3, Issue 3, 2013, Pages 21-39]
-
CEO Tenure
Earnings Quality and CEO Tenure [Volume 5, Issue 4, 2015, Pages 1-14]
-
CFO Effective Tax Rate
Cash Effective Tax Rate as a Criterion of Tax avoidance or Earnings Management [Volume 7, Issue 4, 2017, Pages 93-116]
-
Changes in Stock Price
Information Content of Net Earnings and the Stock Price Adjustment [Volume 1, Issue 1, 2011, Pages 7-19]
-
Characteristics of audit committees
The Effects of Enterprise Risk Management (ERM) and Audit Committee Characteristics on the Firms’ Reputation [Volume 11, Issue 2, 2021, Pages 99-136]
-
Choice of accounting methods
Investigating the Role of Corporate Governance Principles on Earnings-Increasing or Decreasing Choices by Management [Volume 14, Issue 1, 2024, Pages 249-270]
-
Chow & Hausman test
Explanatory power of valuation measures in corporations with different earning quality [Volume 5, Issue 1, 2015, Pages 63-85]
-
Class of Trusted Auditing Firms
Trusted Auditing Firms Class and Clients’ Financial Reporting [Volume 10, Issue 3, 2020, Pages 187-212]
-
Cloud accounting
Environmental and Human Factors Affecting the Cloud Accounting Application [Volume 10, Issue 2, 2020, Pages 51-70]
-
Cloud accounting
Modeling the Cloud Accounting Advantages with a Interpretive-Structural Approach [Volume 12, Issue 2, 2022, Pages 215-240]
-
Cloud Accounting Advantages
Modeling the Cloud Accounting Advantages with a Interpretive-Structural Approach [Volume 12, Issue 2, 2022, Pages 215-240]
-
Cloud Computing
Modeling the Cloud Accounting Advantages with a Interpretive-Structural Approach [Volume 12, Issue 2, 2022, Pages 215-240]
-
Cloud Reporting
Environmental and Human Factors Affecting the Cloud Accounting Application [Volume 10, Issue 2, 2020, Pages 51-70]
-
Cognitive Bias
Effects of Cognitive Bias of Master Accounting Students on the Accuracy of Their Judgments Regarding Cost Behavior and Information Type [Volume 9, Issue 2, 2019, Pages 247-270]
-
Cognitive Entrenchment
Auditor Industry Range and Auditors Exercise Professional Skepticism [Volume 13, Issue 3, 2023, Pages 165-188]
-
Cognitive load theory
Evaluating the effect of using mind mapping model on the professional judgments of independent auditors [Volume 12, Issue 4, 2022, Pages 173-194]
-
Cohesiveness Principle
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, 2018, Pages 53-84]
-
Collaboration Period
Effects of Collaboration Period of Chief Executive Officer and Internal Audit Director on Financial Reporting Complexity [Volume 10, Issue 3, 2020, Pages 213-234]
-
Commercialization
Utilitarianism; Motivational values and Audit commercialization: Evidence from the private sector of auditing [(Articles in Press)]
-
Community
The Relationship between Corporate Social Responsibility and Financial Performance of the Firms Listed on Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 1-20]
-
Company Life Cycle
Corporate Life Cycle Stages and The Relation between Human Resources Investment and Internal Control System [Volume 9, Issue 2, 2019, Pages 143-160]
-
Company Performance
The Interactive Impact of Investor Attention and Company Performance on Corporate Social Responsibility Reporting [Volume 14, Issue 1, 2024, Pages 63-88]
-
Company size
The effect of board characteristics and company size on tax transparency [(Articles in Press)]
-
Company's specific Risk
Business Strategies and Corporate Financial Performance [Volume 8, Issue 3, 2018, Pages 157-184]
-
Comparability of financial statements
Firms’ Characteristics and the Relation between Financial Statements Comparability and Corporate Cash Holdings [Volume 10, Issue 3, 2020, Pages 81-98]
-
Competition in Product Market
Effects of Product Market Competition on the Relation between Corporate Social Responsibility and Cash Holding [Volume 10, Issue 4, 2020, Pages 151-176]
-
Competitive market level
Effects of the Stock Exchange Competitive Level on Information Asymmetry and Cost of Capital [Volume 11, Issue 4, 2021, Pages 1-32]
-
Complementary theory
Modeling the Moderating Effects of Corporate Governance On the Relation between Social Trust and Tax Avoidance [Volume 9, Issue 4, 2019, Pages 221-246]
-
Complex ownership structure
The Relation between Complex Ownership Structure in Subsidiary Firms and Related Party Transactions [Volume 6, Issue 3, 2016, Pages 41-62]
-
Compliance Factors
Tax Compliance Factors in Iranian Tax System [Volume 9, Issue 1, 2019, Pages 284-313]
-
Comprehensive Model
A Financial, Governance and Social Responsibility Evaluation Comprehensive Model (FGCSM) based on Six Approaches and New Perspective of Performance Evaluation [Volume 11, Issue 2, 2021, Pages 1-26]
-
Computer Accounting Information Systems
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]
-
Concurrent
Persistence and Valuation of Non-Operating Items [Volume 3, Issue 2, 2013, Pages 43-58]
-
Conditional persistence
Relation of Conditional and Non-conditional Persistence of Earning Components to Abnormal Stock Returns [Volume 8, Issue 1, 2018, Pages 103-128]
-
Conflict of Interests
Identifying Motives of Related Party Transactions [Volume 2, Issue 4, 2012, Pages 49-64]
-
Conscientiousness
Personality Profile of the Iranian Accountants [Volume 1, Issue 2, 2011, Pages 127-150]
-
Contextual Factors
Designing Auditor's Professional Maturity Model by Grounded Theory Approach [Volume 11, Issue 1, 2021, Pages 81-100]
-
Contingency theory
A Contingency Model for Impact of Board Structure on Earning Quality: Structural Equation Modeling Approach [Volume 10, Issue 3, 2020, Pages 99-126]
-
Continuing education
Identifying and Analyzing the Drivers for Graduates of other Fields to Change Their Fields to Accounting in Master's Degree [Volume 13, Issue 4, 2023, Pages 55-82]
-
Continuous auditing
The Impact of XBRL on Auditing: A Treat of Challenge or Opportunity [Volume 5, Issue 1, 2015, Pages 23-37]
-
Continuous Risk Monitoring (CRM)
Financial and Non-Financial Risks of Pharmaceutical Industry: Identification and Continuous Monitoring Capability in Internal Audit [Volume 11, Issue 1, 2021, Pages 193-216]
-
Contrarian Strategy
Trading Volume and Return from Contrarian and Momentum Strategies in Tehran Stock Exchange [Volume 2, Issue 4, 2012, Pages 33-48]
-
Control Criteria
Identifying the Components of Public Sector Debt Reporting in Iran [Volume 12, Issue 1, 2022, Pages 181-200]
-
Control Environment Risk
The effect of Auditor's Prior Commitment and Control Environment Risk on Evaluation of Subsequent Events [(Articles in Press)]
-
Convergence
Convergence of Earnings Quality Measurement Models [Volume 8, Issue 3, 2018, Pages 61-82]
-
Coordination Between Internal and External Auditors
Internal Audit Effectiveness [Volume 9, Issue 4, 2019, Pages 247-270]
-
Core business
The Effect of Accounting Information Quality and Disclosure Quality on the Use of Financial Resources in Firms’ Core Business [Volume 10, Issue 1, 2020, Pages 97-114]
-
Corona pandemic (Covid-19)
The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies [(Articles in Press)]
-
Corporate characteristics
Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics [Volume 11, Issue 2, 2021, Pages 235-262]
-
Corporate Culture
Organizational Culture Auditing in Iran [Volume 9, Issue 1, 2019, Pages 182-207]
-
Corporate Default
A Model for Corporate Default Prediction in Some Industries listed in Tehran Stock Exchange [Volume 10, Issue 3, 2020, Pages 121-140]
-
Corporate disclosure quality
Corporate Disclosure Quality and Tax Noncompliance [Volume 5, Issue 1, 2015, Pages 1-21]
-
Corporate Diversification Strategy
The Relation between Corporate Diversification Strategy and Real and Artificial Earning Management [Volume 7, Issue 3, 2017, Pages 181-200]
-
Corporate features
A New model for Measuring the Readability of Financial Reports and Management obfuscation Hypothesis [Volume 13, Issue 2, 2023, Pages 55-78]
-
Corporate Financial Performance
Investigating the Role of Corporate Governance Moderation in the Relationship between Corporate Sustainability Performance and Financial Performance [Volume 11, Issue 3, 2021, Pages 1-26]
-
Corporate Governance
Board of Directors Composition and other Selected Factors on Dividend Policy of Companies in TSE Studying the Impact [Volume 1, Issue 2, 2011, Pages 89-106]
-
Corporate Governance
The Impact of Corporate Governance on Choosing Auditor: Evidence from Companies Listed on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 21-31]
-
Corporate Governance
The Effect of Shareholder Rights on Earnings Quality [Volume 3, Issue 3, 2013, Pages 147-172]
-
Corporate Governance
Examining association between financial statements restatements with auditor switches [Volume 4, Issue 2, 2014, Pages 197-215]
-
Corporate Governance
Information Asymmetry and Corporate Governance Mechanisms [Volume 5, Issue 4, 2015, Pages 167-181]
-
Corporate Governance
Social Networks and Corporate Governance [Volume 5, Issue 3, 2015, Pages 13-37]
-
Corporate Governance
The Impact of Corporate Governance and Conservatism on the Predicting Ability of Bankruptcy Models based on Artificial Neural Network [Volume 6, Issue 2, 2016, Pages 113-132]
-
Corporate Governance
Audit Committee Characteristics and Audit Fee: Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 69-94]
-
Corporate Governance
The Relation of Upward Earnings Management Incentives and Corporate Governance Mechanism to Asymmetric Expense Behavior [Volume 7, Issue 3, 2017, Pages 61-80]
-
Corporate Governance
Corporate Governance And The Relation between Product Market Competition and Audit Fees [Volume 7, Issue 4, 2017, Pages 33-52]
-
Corporate Governance
Structural Equation Modeling to Study Effects of Corporate Governance on Cost of Equity Capital [Volume 8, Issue 1, 2018, Pages 129-146]
-
Corporate Governance
Corporate Governance and the Relation between Investor Sentiment and Corporate Investment Decisions [Volume 8, Issue 1, 2018, Pages 199-226]
-
Corporate Governance
Discretionary Disclosure of Corporate Governance and Financial Performance [Volume 8, Issue 3, 2018, Pages 39-60]
-
Corporate Governance
Effects of Audit-related Features and Corporate Governance Mechanisms on Timely Disclosure [Volume 8, Issue 4, 2018, Pages 273-298]
-
Corporate Governance
Audit Committee Characteristics and Cost of Equity Capital [Volume 9, Issue 1, 2019, Pages 234-255]
-
Corporate Governance
Intellectual Capital and the Relation between Corporate Governance and Tax Avoidance [Volume 9, Issue 2, 2019, Pages 219-246]
-
Corporate Governance
Analysis of the Relationship between Corporate Governance and Corporate Earnings with Cost Sticking and Accounting Conservatism in Iranian Capital Market with Structural Equation Approach [Volume 9, Issue 3, 2019, Pages 199-219]
-
Corporate Governance
Modeling the Moderating Effects of Corporate Governance On the Relation between Social Trust and Tax Avoidance [Volume 9, Issue 4, 2019, Pages 221-246]
-
Corporate Governance
Moderating Effect of Industrial Auditor Specialty on Relation between Corporate Governance Mechanisms and Information Asymmetry [Volume 9, Issue 4, 2019, Pages 341-367]
-
Corporate Governance
Effects of Corporate Governance and Management Overconfidence on Tax Avoidance of Firms in the Life-cycle Stages [Volume 10, Issue 4, 2020, Pages 49-81]
-
Corporate Governance
Audit Committee Effectiveness in Family & Non Family Firms Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 217-234]
-
Corporate Governance
Investigating the Role of Corporate Governance Moderation in the Relationship between Corporate Sustainability Performance and Financial Performance [Volume 11, Issue 3, 2021, Pages 1-26]
-
Corporate Governance
Development of the Board of Directors Principle and its Effectiveness on Corporate Governance Instructions of Securities and Exchange Organization [Volume 12, Issue 2, 2022, Pages 131-150]
-
Corporate Governance
Providing A Model for Improving the Efficiency and Effectiveness of the Audit Committee with A Grounded Theory Approach [Volume 12, Issue 3, 2022, Pages 301-320]
-
Corporate Governance
Investigating the Impact of Corporate Governance and Company Strategy on the Performance of Family-Owned Companies [Volume 13, Issue 4, 2023, Pages 111-142]
-
Corporate governance mechanism
Moderating Role of Ownership Type (state) in the Relationship between Corporate Governance Mechanisms and Earning Management (real, accrual) [Volume 10, Issue 1, 2020, Pages 115-137]
-
Corporate Governance Quality
Social Responsibility, Corporate Governance and Lack of Financial Reporting Transparency In Tehran Stock Exchange [Volume 11, Issue 4, 2021, Pages 55-76]
-
Corporate Life cycle
Financial Statement Items, Life Cycle and Bankruptcy [Volume 12, Issue 2, 2022, Pages 91-110]
-
Corporate Ownership
The Ownership Structure and Value Added of Intellectual Capital [Volume 5, Issue 3, 2015, Pages 79-94]
-
Corporate Ownership
8) The Relation of Ownership and board Structure with Voluntary Disclosure [Volume 4, Issue 4, 2014, Pages 167-186]
-
Corporate Ownership
Board Independence and the Relation between Ownership Structure and the Tax Gap [Volume 8, Issue 2, 2018, Pages 117-134]
-
Corporate Reputation
The Effects of Enterprise Risk Management (ERM) and Audit Committee Characteristics on the Firms’ Reputation [Volume 11, Issue 2, 2021, Pages 99-136]
-
Corporate Reputation
Exploring the Relationship between Corporate Reputation, Employer Branding, and Corporate Social Responsibility [Volume 13, Issue 4, 2023, Pages 221-244]
-
Corporate Risk
Studying Usefulness of Macro-Economic Variables in Predicting the Risk of Companies [Volume 1, Issue 1, 2011, Pages 123-144]
-
Corporate Social Reporting
Investors' Reaction to Corporation Social Responsibility Types [Volume 3, Issue 1, 2013, Pages 101-117]
-
Corporate Social Responsibility
The Relation between Corporate Social Responsibility and Cost of Equity Capital of Firms Listed in Tehran Stock Exchange [Volume 4, Issue 4, 2014, Pages 105-123]
-
Corporate Social Responsibility
Effects of Corporate Social Responsibility on Sticky Cost Behavior [Volume 7, Issue 1, 2017, Pages 1-28]
-
Corporate Social Responsibility
Financial Reporting Quality and Sustainability Information Disclosure [Volume 8, Issue 3, 2018, Pages 11-31]
-
Corporate Social Responsibility
Agency Costs Moderating Effects On The Relation between Corporate Social Responsibility and Cost Stickiness [Volume 9, Issue 4, 2019, Pages 169-200]
-
Corporate Social Responsibility
Corporate Social Responsibility and Financial Statements Readability [Volume 11, Issue 2, 2021, Pages 47-70]
-
Corporate Social Responsibility
Qualitative Content Analysis of Corporate Social Responsibility Reports with Emphasis on Social Stakeholders [Volume 11, Issue 3, 2021, Pages 79-112]
-
Corporate Social Responsibility
Social Responsibility, Corporate Governance and Lack of Financial Reporting Transparency In Tehran Stock Exchange [Volume 11, Issue 4, 2021, Pages 55-76]
-
Corporate Social Responsibility
Business Strategy Moderating Effect on the Relationship between Firms’ Social Responsibility Dimensions and Value Creation [Volume 12, Issue 1, 2022, Pages 27-68]
-
Corporate Social Responsibility
Exploring the Relationship between Corporate Reputation, Employer Branding, and Corporate Social Responsibility [Volume 13, Issue 4, 2023, Pages 221-244]
-
Corporate Social Responsibility
Tone management and corporate social responsibility:the moderating role of board gender diversity [(Articles in Press)]
-
Corporate social responsibility reporting
The Interactive Impact of Investor Attention and Company Performance on Corporate Social Responsibility Reporting [Volume 14, Issue 1, 2024, Pages 63-88]
-
Corporate Strategy
Investigating the Impact of Corporate Governance and Company Strategy on the Performance of Family-Owned Companies [Volume 13, Issue 4, 2023, Pages 111-142]
-
Corporate Sustainability Performance
Investigating the Role of Corporate Governance Moderation in the Relationship between Corporate Sustainability Performance and Financial Performance [Volume 11, Issue 3, 2021, Pages 1-26]
-
Corporatetax noncompliance
Corporate Disclosure Quality and Tax Noncompliance [Volume 5, Issue 1, 2015, Pages 1-21]
-
Corporation Governance
Financial Statement Restatements Impacts on Accrual Quality [Volume 3, Issue 1, 2013, Pages 119-147]
-
Corporation Governance Mechanism
Variables Affecting Conservatism [Volume 2, Issue 4, 2012, Pages 19-32]
-
Corruption
Relation of Effective Communications and Participations to Auditors' Work Deviation and Corruption [Volume 10, Issue 1, 2020, Pages 1-21]
-
CosCost Stickiness
Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [Volume 4, Issue 2, 2014, Pages 163-177]
-
Cost Behavior
Effects of Intellectual Capital and Free Cash Flow on Cost Stickiness [Volume 8, Issue 4, 2018, Pages 223-250]
-
Cost of Capital
The Relation of Cost of capital with Iranian Accounting Standard and Stocks Liquidity [Volume 4, Issue 4, 2014, Pages 125-142]
-
Cost of Capital
Fundamentals-Based Cost of Capital Measurement and Comparison with Benchmark Models [Volume 6, Issue 1, 2016, Pages 203-228]
-
Cost of Capital
Consequences of Voluntary Disclosure: Structural Equation Modeling Approach [Volume 6, Issue 2, 2016, Pages 161-186]
-
Cost of Capital
Structural Equation Modeling to Study Effects of Corporate Governance on Cost of Equity Capital [Volume 8, Issue 1, 2018, Pages 129-146]
-
Cost of Capital
The Impact of Corporate Governance Index on Capital Cost and Systematic Risk [Volume 8, Issue 1, 2018, Pages 227-245]
-
Cost of Capital
Effects of the Stock Exchange Competitive Level on Information Asymmetry and Cost of Capital [Volume 11, Issue 4, 2021, Pages 1-32]
-
Cost of equity
Intellectual Capital and its Relation with Cost of Equity [Volume 2, Issue 4, 2012, Pages 1-18]
-
Cost of equity
Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
-
Cost of equity
Examining the Effect Of Product Market Competition and Return Momentum on Cost of Equity Capital of Companies Listed in Tehran Stock Exchang [Volume 7, Issue 2, 2017, Pages 237-264]
-
Cost of equity
The Relation of Earnings Quality, Voluntary Disclosure and Information Asymmetry to the Expense of Equity [Volume 7, Issue 3, 2017, Pages 41-60]
-
Cost of Equity Capital
Investigating the Impact of Information Asymmetry on Cost of Capital [Volume 3, Issue 2, 2013, Pages 125-146]
-
Cost of Equity Capital
Effect of Conservatism and Disclosure on the Cost of Equity Capital [Volume 3, Issue 3, 2013, Pages 93-110]
-
Cost of Equity Capital
The Effect of Audit Quality on Cost of Equity Capital [Volume 3, Issue 4, 2013, Pages 109-128]
-
Cost of Equity Capital
The Relation between Corporate Social Responsibility and Cost of Equity Capital of Firms Listed in Tehran Stock Exchange [Volume 4, Issue 4, 2014, Pages 105-123]
-
Cost of Equity Capital
Audit Committee Characteristics and Cost of Equity Capital [Volume 9, Issue 1, 2019, Pages 234-255]
-
Cost of Goods Sold
Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [Volume 4, Issue 2, 2014, Pages 163-177]
-
Costs of adjustments
Speed of Adjustment to Target Capital Structure based on Interaction between Trade-off and Pecking order Theories in TSE [Volume 6, Issue 2, 2016, Pages 161-186]
-
Costs of deviations
Speed of Adjustment to Target Capital Structure based on Interaction between Trade-off and Pecking order Theories in TSE [Volume 6, Issue 2, 2016, Pages 161-186]
-
Cost Stickiness
The Role of Cost Stickiness in Estimating Conditional Conservatism [Volume 4, Issue 4, 2014, Pages 39-59]
-
Cost Stickiness
Effect of Prior Sales Changes on Asymmetric Cost Behavior [Volume 4, Issue 4, 2014, Pages 205-221]
-
Cost Stickiness
Costs Stickiness and The Relation between Management Overconfidence and Value Relevance [Volume 8, Issue 4, 2018, Pages 85-104]
-
Cost Stickiness
Effects of Intellectual Capital and Free Cash Flow on Cost Stickiness [Volume 8, Issue 4, 2018, Pages 223-250]
-
Cost Stickiness
Effects of Cognitive Bias of Master Accounting Students on the Accuracy of Their Judgments Regarding Cost Behavior and Information Type [Volume 9, Issue 2, 2019, Pages 247-270]
-
Cost Stickiness
Agency Costs Moderating Effects On The Relation between Corporate Social Responsibility and Cost Stickiness [Volume 9, Issue 4, 2019, Pages 169-200]
-
Cost Stickiness
Trade Credit and Cost Stickiness Focusing on the Agency Problem and Customer Concentration [Volume 12, Issue 2, 2022, Pages 65-90]
-
Cost Sticking
Analysis of the Relationship between Corporate Governance and Corporate Earnings with Cost Sticking and Accounting Conservatism in Iranian Capital Market with Structural Equation Approach [Volume 9, Issue 3, 2019, Pages 199-219]
-
Cost Sticky
Effects of Corporate Social Responsibility on Sticky Cost Behavior [Volume 7, Issue 1, 2017, Pages 1-28]
-
Covid-19
COVID-19 Impact on Firm Investment- Evidence from Firms Listed in Tehran Stock Exchange [Volume 14, Issue 2, 2024]
-
Creative accounting
Content Framework of Creative Accounting Stimuli based on Rapidminer Clustering Technique: Implementation of Hartigan-Wong Algorithm [Volume 13, Issue 4, 2023, Pages 245-276]
-
Creative accounting
Evaluation of The Emergence Key Drivers of Creative Accounting in the Future of The Financial Reporting Legitimacy [Volume 14, Issue 2, 2024]
-
Credit Institutions
Development of a Comprehensive Information Disclosure Framework in Credit Institutions through Meta-synthesis Method [Volume 11, Issue 2, 2021, Pages 183-216]
-
Credit Rating
Real Activities Earnings Management And Credit Ratings [Volume 7, Issue 4, 2017, Pages 117-145]
-
Credit Risk
Providing a Model for Measurement of Credit Risk at Melli Bank of Iran [(Articles in Press)]
-
Credit Scoring
Credit Rating of Listed Companies Based on Financial Reporting Information in Banks [Volume 14, Issue 1, 2024, Pages 227-248]
-
Cultural attitude
Cultural Values and Accounting Career-choice Factors [Volume 10, Issue 3, 2020, Pages 55-80]
-
Cultural Factors
The Impact of Cultural Factors on the Implementation of International Accounting Standards [Volume 7, Issue 2, 2017, Pages 177-202]
-
Cumulative Prospect Theory
The Conformity of Fraud Incentives in Managers with Cumulative Prospect Theory Pattern through Text Analysis [Volume 9, Issue 4, 2019, Pages 73-102]
-
Cumulative Return
Value Relevance of Accounting Information in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 101-123]
-
Current Audit Report
The Current and New Audit Report: Viewpoints of Iranian Auditors [Volume 8, Issue 2, 2018, Pages 95-116]
-
Customer Aspect
An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
-
Customer Concentration
Trade Credit and Cost Stickiness Focusing on the Agency Problem and Customer Concentration [Volume 12, Issue 2, 2022, Pages 65-90]
-
Customers
The Relationship between Corporate Social Responsibility and Financial Performance of the Firms Listed on Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 1-20]
-
Customer satisfaction
Manager's Attention to Factors of the Organization Success [Volume 1, Issue 2, 2011, Pages 7-26]
D
-
Data Envelopment Analysis
The Relation Between Voluntary Disclosure and Performance of Firms Listed in Tehran Stock Exchange [Volume 4, Issue 3, 2014, Pages 153-168]
-
Data Envelopment Analysis
Managerial Abilities and Performance Measures [Volume 6, Issue 2, 2016, Pages 65-88]
-
Data Envelopment Analysis
Factors Effective on Cost and Profit Efficiencies of Banks based on Data Envelopment Analysis Technique [Volume 7, Issue 3, 2017, Pages 81-100]
-
Data Envelopment Analysis Model
Relation of Financial and Economic Models to Data Envelopment Analysis Model [Volume 10, Issue 3, 2020, Pages 127-148]
-
Data Mining
The Conformity of Fraud Incentives in Managers with Cumulative Prospect Theory Pattern through Text Analysis [Volume 9, Issue 4, 2019, Pages 73-102]
-
Day
Day of the Week Effect in Stock Returns by using Bootstrapping GARCH [Volume 4, Issue 2, 2014, Pages 149-160]
-
Deadline of the Parent Company’s General Assembly
The Audit Report Lag of Subsidiaries: The Role of Deadline Determined by Parent Company [Volume 14, Issue 1, 2024, Pages 33-62]
-
Debt Capacity
Review the influence of cash holding on the debt capacity and providing a new model for determination of debt capacity (Case study Tehran Stock Exchange (TSE) listed companies) [Volume 7, Issue 2, 2017, Pages 219-236]
-
Debt Maturity Structure
Investigating the Effect of Firm Level Factors on Debt Maturity Structure [Volume 1, Issue 1, 2011, Pages 39-62]
-
Debts and Public Sector Amounts and Theme Analysis
Identifying the Components of Public Sector Debt Reporting in Iran [Volume 12, Issue 1, 2022, Pages 181-200]
-
Debts Ratio
The Non-linear Impacts of Product Market Competition and Profitability on the Debts Ratio, by Consideration the whole Business Environment of Iran in order to Measurement competition [Volume 9, Issue 2, 2019, Pages 195-218]
-
Decision Making
Management’s Behavior towards Fraudulent Financial Reporting: Using a Modified Theory of Planned Behavior [Volume 11, Issue 4, 2021, Pages 77-103]
-
Decision Making
Investigating the Relationship between the Dimensions of Organizational Culture and the Size of Audit Firms with Auditors’ Judgment and Decision Making [Volume 13, Issue 4, 2023, Pages 195-220]
-
Decision Styles
Managers Narcissism, Leadership Styles Choices and Decision Making in Accounting [Volume 13, Issue 3, 2023, Pages 261-290]
-
Decision Tree
The Conformity of Fraud Incentives in Managers with Cumulative Prospect Theory Pattern through Text Analysis [Volume 9, Issue 4, 2019, Pages 73-102]
-
Decision trees
Factors Effective on Timeliness of Financial Reporting: Using Synthetic Neural Networks and Decision Trees Techniques [Volume 5, Issue 3, 2015, Pages 119-137]
-
Decline
The Relevance of Intangible Assets Considering Firm's Life Cycle [Volume 6, Issue 1, 2016, Pages 1-14]
-
Deductive reasoning
Proposed model for Statement of Cash Flows based on formal logic [Volume 7, Issue 2, 2017, Pages 89-126]
-
Delay
The factors affecting Interim financial reports lag [Volume 3, Issue 4, 2013, Pages 71-88]
-
Delay in Reporting
The Relation between Social Trust and Investors' Reaction to Earning Announcement and the Impact of Earning Quality and Delay in Reporting on this Relation [Volume 7, Issue 3, 2017, Pages 101-120]
-
Delphi method
Performance Audit-Capability Model (PA-CM) for the public sector of Iran [Volume 12, Issue 3, 2022, Pages 181-200]
-
Descriptive Statistics
Meta-analysis of variables descriptive statistics in accounting journals [Volume 12, Issue 1, 2022, Pages 69-90]
-
Detection and Reporting of Fraud
Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation [Volume 9, Issue 3, 2019, Pages 277-300]
-
Developed Theory of Rough
The Effectiveness of Competitive Measures of Firms Based on Strategic Management Accounting Techniques through Analysis CARD and Developed Theory of Rough (ERST) [Volume 11, Issue 1, 2021, Pages 127-168]
-
Developing Countries
The Trend of Comparability of Financial Reporting in the Countries of Iran and the United Arab Emirates and the Effective Factors on it [Volume 13, Issue 4, 2023, Pages 1-30]
-
Differential Evolution Algorithm
Accuracy of Disclosure Level Prediction by Ant Colony Algorithm and Differential Evolution [Volume 8, Issue 2, 2018, Pages 153-180]
-
Digital Game
The Effect of Digital Games on Students' Attitude toward Accounting [Volume 12, Issue 4, 2022, Pages 99-120]
-
Digital technology
A Framework for Identifying and Analyzing Key Drivers Affecting Future of Auditing in Iran with a Focus on Blockchain Technology [Volume 13, Issue 3, 2023, Pages 27-56]
-
Dimensions of corporate governance
Dimensions of Corporate Governance In The Islamic Paradigm [Volume 11, Issue 4, 2021, Pages 161-180]
-
Dimensions of Organizational Culture
Investigating the Relationship between the Dimensions of Organizational Culture and the Size of Audit Firms with Auditors’ Judgment and Decision Making [Volume 13, Issue 4, 2023, Pages 195-220]
-
Director of internal audit
Effects of Collaboration Period of Chief Executive Officer and Internal Audit Director on Financial Reporting Complexity [Volume 10, Issue 3, 2020, Pages 213-234]
-
Director Ownership
The Ownership Structure and Value Added of Intellectual Capital [Volume 5, Issue 3, 2015, Pages 79-94]
-
Disaggregation Principle
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, 2018, Pages 53-84]
-
Disclosure
Identifying Motives of Related Party Transactions [Volume 2, Issue 4, 2012, Pages 49-64]
-
Disclosure
Effect of Conservatism and Disclosure on the Cost of Equity Capital [Volume 3, Issue 3, 2013, Pages 93-110]
-
Disclosure
Voluntary Disclosure and Capital Market Assignment Efficiency [Volume 5, Issue 2, 2015, Pages 125-143]
-
Disclosure
Comparative Study of Transparency and Disclosure Indices In Developing and Developed Countries [Volume 4, Issue 4, 2014, Pages 143-165]
-
Disclosure
Accounting information role in Tehran stock exchange investor’s reaction; Study of forecasted earnings [Volume 7, Issue 2, 2017, Pages 203-218]
-
Disclosure
Effects of Earnings Management on Disclosure and True Financial Performance [Volume 9, Issue 2, 2019, Pages 21-48]
-
Disclosure
Internal Control Disclosures Level and Earning Quality [Volume 9, Issue 4, 2019, Pages 103-122]
-
Disclosure
Earning Management Effects On Nonlinear Relation between Disclosure and Financial Performance [Volume 9, Issue 4, 2019, Pages 327-340]
-
Disclosure
Pattern of Improving Disclosure in Financial Reporting [Volume 13, Issue 1, 2023, Pages 1-20]
-
Disclosure complexity
Corporate Social Responsibility and Financial Statements Readability [Volume 11, Issue 2, 2021, Pages 47-70]
-
Disclosure Item
Comparative Study of Transparency and Disclosure Indices In Developing and Developed Countries [Volume 4, Issue 4, 2014, Pages 143-165]
-
Disclosure Level
Accuracy of Disclosure Level Prediction by Ant Colony Algorithm and Differential Evolution [Volume 8, Issue 2, 2018, Pages 153-180]
-
Disclosure of Information"
Stock Price Synchronicity with Analyst Coverage and Disclosure of Information in Iran Cpaital Market [Volume 12, Issue 3, 2022, Pages 221-240]
-
Disclosure of Research and Development Expenditures
Moderating Effects of Related Party Transactions on The Relation between Disclosure of Research and Development Expenditures and Firm's Value [Volume 10, Issue 1, 2020, Pages 203-225]
-
Disclosures Quality
Relation between Disclosures Quality and Conditional and Unconditional Conservatism [Volume 3, Issue 2, 2013, Pages 1-19]
-
Disclosure Transparency
Disclosure Transparency Related to Activity in Valuation of Reserve Accounts and Accruals-Based Earnings Management [Volume 8, Issue 3, 2018, Pages 211-237]
-
Discount rate
The framework for estimating the discount rate of insurance contracts based on the International Financial Reporting Standard No. 17 [(Articles in Press)]
-
Discretionary Accrual
The Relationship Between Privatization, Corporate Governance Mechanisms and Regulation Environment Modification with Agency Costs in Previously Public Enterprises [Volume 2, Issue 3, 2012, Pages 1-20]
-
Discretionary Accrual
The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 113-126]
-
Discretionary accruals
Impact of Environmental Uncertainty on Earning's Components Impacting Companies Listed on Tehran Stock Exchang [Volume 1, Issue 2, 2011, Pages 27-48]
-
Discretionary accruals
Relation between Disclosures Quality and Conditional and Unconditional Conservatism [Volume 3, Issue 2, 2013, Pages 1-19]
-
Discretionary accruals
Earnings Management and the Market Performance of Stock Dividend Distributing Firms [Volume 5, Issue 4, 2015, Pages 145-166]
-
Discretionary accruals
Effect of Status and Quality of Audit Reporting on Volume of Trading of Stock in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 63-80]
-
Discretionary accruals
Meta-analysis of IFRS Adoption Effects on Financial Reporting Quality [Volume 7, Issue 2, 2017, Pages 47-88]
-
Discretionary accruals
Management, Writing Management and Earnings Management [Volume 8, Issue 4, 2018, Pages 21-52]
-
Discretionary accruals
Efficient Opportunistic Earning Management and Financial Constraints:
Testing of Debt Hypothesis in Accounting Positive Theories [Volume 9, Issue 3, 2019, Pages 1-23]
-
Discretionary accruals
The Relationship between Chief Financial Officer (CFO) Characteristics and Financial Reporting Quality [Volume 14, Issue 1, 2024, Pages 89-114]
-
Discretionary and Nondiscretionary Depreciation
The Effect of Conservative Reporting of Depreciation on the Factors such as, Return of Stock, Value Relevance and Sustainability of Profit [Volume 2, Issue 1, 2012, Pages 105-122]
-
Distortion risk assessment
Professional Skepticism and Auditors' Assessment of the Risk of Material Misstatement with Emphasis on Social Cognition Theory [Volume 13, Issue 1, 2023, Pages 161-180]
-
Distressed Companies
A Comparison Investigation of Financial Reporting Quality in Financially Distressed and Non-Distressed FirmsCase Study: Listed Companies in TSE [Volume 2, Issue 1, 2012, Pages 51-66]
-
Diversification
Dynamics of Diversification, Capital Structure and Profitability [Volume 11, Issue 4, 2021, Pages 169-186]
-
Diversification strategy
Simultaneous Relation among Free Cash Flow, Diversification and Performance of Firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 1, 2015, Pages 129-147]
-
Dividend Payout Ratio
Board of Directors Composition and other Selected Factors on Dividend Policy of Companies in TSE Studying the Impact [Volume 1, Issue 2, 2011, Pages 89-106]
-
Dividend policy
Investigating the Effect of Firm Level Factors on Debt Maturity Structure [Volume 1, Issue 1, 2011, Pages 39-62]
-
Dividend policy
Future Value of Firm, Capital Structure, Dividend Policy, and Profitability in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 2, 2011, Pages 107-125]
-
Dividend policy
Signaling and the Valuation at IPOs [Volume 2, Issue 2, 2012, Pages 55-72]
-
Dividend policy
The Relation of Capital Structure and Dividend Policy with Cash Holdings [Volume 5, Issue 4, 2015, Pages 55-72]
-
Dividend policy
The Impact of Managerial Ability on Dividend Policy [Volume 7, Issue 1, 2017, Pages 103-129]
-
Dividend reporting
Stock Market Behavioral Reaction Based on the Failure of Long-Term and Short-Term Decreasing Trends of Corporate Performance Criteria in the Time of Dividend Increase [Volume 9, Issue 2, 2019, Pages 293-322]
-
Dividends
Earnings Management and the Market Performance of Stock Dividend Distributing Firms [Volume 5, Issue 4, 2015, Pages 145-166]
-
DOI Theory
Innovative Factors Role in Successful Implementation of Enterprise Resource Planning Systems [Volume 2, Issue 4, 2012, Pages 95-110]
-
Down
Analyzing the Performance of Iran Mutual Funds [Volume 3, Issue 2, 2013, Pages 21-41]
-
Drivers
Sustainability Reporting: Ratings of Drivers and Indicators [Volume 10, Issue 2, 2020, Pages 71-114]
-
Drivers Analysis
A Framework for Identifying and Analyzing Key Drivers Affecting Future of Auditing in Iran with a Focus on Blockchain Technology [Volume 13, Issue 3, 2023, Pages 27-56]
-
Driving Forces
Future Studies on Management Accounting: Education and Research Perspective [Volume 10, Issue 1, 2020, Pages 77-96]
-
Dual-Coding theory
Evaluating the effect of using mind mapping model on the professional judgments of independent auditors [Volume 12, Issue 4, 2022, Pages 173-194]
-
Dynamic Accounting
System Dynamics, A New Approach in Modeling of Accounting Events and Financial Decision Making [Volume 8, Issue 2, 2018, Pages 21-42]
-
Dynamic Panel Data
The Effect of Article 44 of the Constitution Law on Liquidity in Tehran Stock Exchange with Dynamic Panel Data (DPD) and GMM Method [Volume 5, Issue 4, 2015, Pages 89-108]
-
Dynamic Trade-off Theory
Speed of Adjustment to Target Capital Structure based on Interaction between Trade-off and Pecking order Theories in TSE [Volume 6, Issue 2, 2016, Pages 161-186]
-
Dysfunctional behavior
Factors Affecting Dysfunctional Behavior and Turnover of Auditors in Audit Institutions [Volume 6, Issue 1, 2016, Pages 103-126]
E
-
Earning Conservatism
Effectiveness Of Timeliness And Conservatism On The Earnings Information Content of listed companies in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 75-92]
-
Earning Information Content
Effectiveness Of Timeliness And Conservatism On The Earnings Information Content of listed companies in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 75-92]
-
Earning Persistence
The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [Volume 2, Issue 3, 2012, Pages 67-91]
-
Earning Predicted
The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [Volume 2, Issue 3, 2012, Pages 67-91]
-
Earning Quality
Financial Statement Restatements Impacts on Accrual Quality [Volume 3, Issue 1, 2013, Pages 119-147]
-
Earning Quality
Explanatory power of valuation measures in corporations with different earning quality [Volume 5, Issue 1, 2015, Pages 63-85]
-
Earning Quality
The Relation between Social Trust and Investors' Reaction to Earning Announcement and the Impact of Earning Quality and Delay in Reporting on this Relation [Volume 7, Issue 3, 2017, Pages 101-120]
-
Earning Quality
Internal Control Disclosures Level and Earning Quality [Volume 9, Issue 4, 2019, Pages 103-122]
-
Earning Quality
A Contingency Model for Impact of Board Structure on Earning Quality: Structural Equation Modeling Approach [Volume 10, Issue 3, 2020, Pages 99-126]
-
Earning Quality
Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership [Volume 11, Issue 3, 2021, Pages 191-214]
-
Earnings
Value relevance of accounting earnings associated with normal and abnormal returns [Volume 3, Issue 4, 2013, Pages 1-15]
-
Earnings
The Relation between Earnings and Cash Measuring Factors with Predicting Future Cash Flows [Volume 5, Issue 2, 2015, Pages 161-176]
-
Earnings
Earnings Management and the Market Performance of Stock Dividend Distributing Firms [Volume 5, Issue 4, 2015, Pages 145-166]
-
Earnings Announcement
Information Content of Net Earnings and the Stock Price Adjustment [Volume 1, Issue 1, 2011, Pages 7-19]
-
Earnings Announcement
The Relation between Social Trust and Investors' Reaction to Earning Announcement and the Impact of Earning Quality and Delay in Reporting on this Relation [Volume 7, Issue 3, 2017, Pages 101-120]
-
Earnings Conservatism
The Relation between Earnings Conservatism and Balance Sheet Conservatism [Volume 5, Issue 2, 2015, Pages 145-160]
-
Earnings discontinuities
Detecting Earnings Management through Empirical Earnings Distributions [Volume 6, Issue 3, 2016, Pages 19-40]
-
Earnings Forecast Accuracy
The Relation between Stock Price Response and Sustained Earnings Growth [Volume 5, Issue 2, 2015, Pages 51-70]
-
Earnings forecasts
Managerial Overconfidence and Earning Forecast Errors [Volume 7, Issue 4, 2017, Pages 147-164]
-
Earnings increasing or decreasing methods
Investigating the Role of Corporate Governance Principles on Earnings-Increasing or Decreasing Choices by Management [Volume 14, Issue 1, 2024, Pages 249-270]
-
Earnings Informativeness
Quarterly Earnings Informativeness and Information Asymmetry [Volume 7, Issue 3, 2017, Pages 20-40]
-
Earning Smoothing
Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
-
Earnings per Share
Value Relevance of Accounting Information in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 101-123]
-
Earnings Persistent
The Study of Accrual Reversal on Persistence, Anomaly, Earnings of listed Companies on Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 147-166]
-
Earnings Persistent
The Relation between Reliability and Earnings Quality after Committing Accounting Standards [Volume 5, Issue 4, 2015, Pages 73-88]
-
Earnings Quality
The Effect of Shareholder Rights on Earnings Quality [Volume 3, Issue 3, 2013, Pages 147-172]
-
Earnings Quality
Investigation of Restating Companies’ Earnings Quality [Volume 4, Issue 2, 2014, Pages 129-147]
-
Earnings Quality
The Relation between Earnings Quality and Information Asymmetry in the Firms [Volume 5, Issue 2, 2015, Pages 1-16]
-
Earnings Quality
Accruals Quality Evaluation Improvement [Volume 7, Issue 3, 2017, Pages 1-20]
-
Earnings Quality
The Relation of Earnings Quality, Voluntary Disclosure and Information Asymmetry to the Expense of Equity [Volume 7, Issue 3, 2017, Pages 41-60]
-
Earnings Quality
Convergence of Earnings Quality Measurement Models [Volume 8, Issue 3, 2018, Pages 61-82]
-
Earnings Quality
The effect of auditor suggested reforms on earnings quality [Volume 9, Issue 2, 2019, Pages 69-92]
-
Earnings Quality
Designing a Firm’s Rating Model in Terms of Accounting Earnings Quality [Volume 9, Issue 4, 2019, Pages 201-220]
-
Earnings Quality
Effects of Macroeconomic Variables and Product Market Competition on Earnings Quality Using Structural Equation Model [Volume 10, Issue 3, 2020, Pages 235-260]
-
Earnings Quality and Profitability
Relationship Between Abnormal Items of Accounts Receivable and Earnings Quality [Volume 4, Issue 2, 2014, Pages 47-60]
-
Earnings Response Coefficient
Trusted Auditing Firms Class and Clients’ Financial Reporting [Volume 10, Issue 3, 2020, Pages 187-212]
-
Earnings smoothness
The Relation between Accounting Quality and Trade Credit [Volume 6, Issue 1, 2016, Pages 81-102]
-
Earnings surprises
Stock Returns and Earnings Surprises : Market Level Vs. Firm Level [Volume 3, Issue 4, 2013, Pages 39-52]
-
Earnings thresholds
Detecting Earnings Management through Empirical Earnings Distributions [Volume 6, Issue 3, 2016, Pages 19-40]
-
Earnings Timeliness
Effect Earnings Timeliness on Public Stock Offering Abnormal Returns in Listed Companies of Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 55-67]
-
Earnings Transparency
Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
-
Earning Timeliness
Effectiveness Of Timeliness And Conservatism On The Earnings Information Content of listed companies in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 75-92]
-
Earning Uncertainty
The Effect of Investors Sentiment and Accounting Information on Stock Price [Volume 6, Issue 4, 2016, Pages 219-255]
-
Economic consequences
Meta-analysis of IFRS Adoption Effects on Financial Reporting Quality [Volume 7, Issue 2, 2017, Pages 47-88]
-
Economic criteria
Investigating the Effect of Economic and Accounting performance Criteria on the Readability of Financial Reporting Based on the Information Narrative Disclosure [Volume 13, Issue 1, 2023, Pages 21-40]
-
Economic Growth
Market liquidity, business cycles and economic growth [Volume 4, Issue 1, 2014, Pages 201-215]
-
Economic Implications
Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics [Volume 11, Issue 2, 2021, Pages 235-262]
-
Economic Implications
International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024]
-
Economic Models
Relation of Financial and Economic Models to Data Envelopment Analysis Model [Volume 10, Issue 3, 2020, Pages 127-148]
-
Economics
Modeling Factors Affecting the Gap between the Book Value and the Market value of the Tehran Stock Exchange Firms [Volume 13, Issue 1, 2023, Pages 81-100]
-
Economic Variables
Studying Usefulness of Macro-Economic Variables in Predicting the Risk of Companies [Volume 1, Issue 1, 2011, Pages 123-144]
-
Educational success
Philosophical Mentality and Educational Accounting Success [Volume 9, Issue 4, 2019, Pages 1-28]
-
Effective communication
Relation of Effective Communications and Participations to Auditors' Work Deviation and Corruption [Volume 10, Issue 1, 2020, Pages 1-21]
-
Effective earnings management
Efficient Opportunistic Earning Management and Financial Constraints:
Testing of Debt Hypothesis in Accounting Positive Theories [Volume 9, Issue 3, 2019, Pages 1-23]
-
Effective financial reporting
The Relation between the Quality of Accounting Information Disclosure and Stock Return Volatility [Volume 5, Issue 4, 2015, Pages 131-144]
-
Effective Internal Controls in Investment Firms from the Viewpoint of External Auditors
Effective’s internal controls in Investment companies from the viewpoint of independent auditors [Volume 5, Issue 3, 2015, Pages 1-12]
-
Effectiveness of Audit Committees
A Model to Explain Effectiveness of Audit Committees on Audit Quality based on Structural Equations [Volume 8, Issue 4, 2018, Pages 251-272]
-
Effectiveness of Measures to Improve Competitiveness
The Effectiveness of Competitive Measures of Firms Based on Strategic Management Accounting Techniques through Analysis CARD and Developed Theory of Rough (ERST) [Volume 11, Issue 1, 2021, Pages 127-168]
-
Effective tax rate (ETR)
Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]
-
Efficiency
Voluntary Disclosure and Capital Market Assignment Efficiency [Volume 5, Issue 2, 2015, Pages 125-143]
-
Efficiency
The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies [(Articles in Press)]
-
Efficient market hypothesis
The Study of Effect companies information reports to Tehran Stock Market Daily Behavior [Volume 5, Issue 2, 2015, Pages 85-105]
-
Efficient market hypothesis (EMH)
Information uncertainty and investors’ under-reaction [Volume 4, Issue 3, 2014, Pages 169-177]
-
Efficient Transactions Hypothesis
Identifying Motives of Related Party Transactions [Volume 2, Issue 4, 2012, Pages 49-64]
-
Electronic Government
Providing a Structural Model for The Electronic Tax (Case Study: Fars Province) [Volume 2, Issue 3, 2012, Pages 93-112]
-
Electronic learning method
Comparison of Traditional and Blended Learning Methods in terms of Academic Satisfaction of Accounting Students [Volume 11, Issue 4, 2021, Pages 104-124]
-
Electronic Tax
Providing a Structural Model for The Electronic Tax (Case Study: Fars Province) [Volume 2, Issue 3, 2012, Pages 93-112]
-
Electronic Tax Return
Providing a Structural Model for The Electronic Tax (Case Study: Fars Province) [Volume 2, Issue 3, 2012, Pages 93-112]
-
Electronic Trade
Providing a Structural Model for The Electronic Tax (Case Study: Fars Province) [Volume 2, Issue 3, 2012, Pages 93-112]
-
Emotional tendencies of investors
Investor Sentiment and Management Earnings Forecast [Volume 12, Issue 1, 2022, Pages 1-26]
-
Empirical Research in Accounting
Content Analysis of the Scientific ـ Research Journal of “Empirical Research in Accounting” [Volume 10, Issue 1, 2020, Pages 121-140]
-
Employer
Presenting the model to development skills and quality of work of an Auditor from the profession and employer’s point of view [Volume 12, Issue 3, 2022, Pages 281-300]
-
Employer Branding
Exploring the Relationship between Corporate Reputation, Employer Branding, and Corporate Social Responsibility [Volume 13, Issue 4, 2023, Pages 221-244]
-
Employment Decision
Employment of Recent University Graduates in Iranian Firms' Internal Audit Department [Volume 9, Issue 2, 2019, Pages 93-120]
-
EMS Model
Real Activities Earnings Management And Credit Ratings [Volume 7, Issue 4, 2017, Pages 117-145]
-
Engagement Risk
The Relation of Managerial Ability to Audit Fees and Going Concern Opinions [Volume 7, Issue 1, 2017, Pages 221-239]
-
Enterprise risk management
The Effects of Enterprise Risk Management (ERM) and Audit Committee Characteristics on the Firms’ Reputation [Volume 11, Issue 2, 2021, Pages 99-136]
-
Enterprise risk management
Designing a Model of Effective Determinants and Financial Consequences of Enterprise Risk Management: Hierarchical Analysis and Developed Theory of Rough [Volume 13, Issue 3, 2023, Pages 133-164]
-
Enterprise Risk Management (ERM)
Financial and Non-Financial Risks of Pharmaceutical Industry: Identification and Continuous Monitoring Capability in Internal Audit [Volume 11, Issue 1, 2021, Pages 193-216]
-
Entity-level KAMs
Process of Disclosing Key Audit Matters in Audit Report: Grounded Theory [(Articles in Press)]
-
Environmental
The Relationship between Corporate Social Responsibility and Financial Performance of the Firms Listed on Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 1-20]
-
Environmental Accounting
Extraction of Environmental Indicators from the Board of Directors' Report, Using Qualitative Content Analysis [Volume 8, Issue 2, 2018, Pages 43-70]
-
Environmental Factors
Auditors’ Opinion about the Factors Affecting their Job Satisfaction [Volume 2, Issue 4, 2012, Pages 65-94]
-
Environmental Factors
Designing a Model of Effective Determinants and Financial Consequences of Enterprise Risk Management: Hierarchical Analysis and Developed Theory of Rough [Volume 13, Issue 3, 2023, Pages 133-164]
-
Environmental Performance
The Effect of Environmental Performance on Stock Price Crash Risk with Emphasis on Conservative Accounting in TSE [Volume 13, Issue 1, 2023, Pages 121-140]
-
Environmental Uncertainties
Impact of Environmental Uncertainty on Earning's Components Impacting Companies Listed on Tehran Stock Exchang [Volume 1, Issue 2, 2011, Pages 27-48]
-
Environmental Uncertainty
Investigating The Role of Uncertainty on The Relationship Between Investors' Sentiment and Managers' Behavioral Bias in Earnings
Forecasting [Volume 12, Issue 3, 2022, Pages 241-260]
-
Equity Liquidity
The Relationship Between Changes in Capital Structure and Changes in Equity Liquidity [Volume 2, Issue 2, 2012, Pages 35-53]
-
ERM
The Relation between ERM Techniques and Performance of Food Industry firms [Volume 4, Issue 3, 2014, Pages 45-60]
-
ERP
The Impact of Enterprise Resource Planning (ERP) Systems on the Effectiveness of Internal Controls over Financial Reporting [Volume 3, Issue 4, 2013, Pages 17-38]
-
ERP
Modeling of management accounting innovation implementation in Iranian manufactures [Volume 12, Issue 3, 2022, Pages 21-40]
-
ESG
The Moderating Role of Product Market Non-Financial Performance in the Relationship Between ESG Activities and Financial Performance in Listed Companies in the Tehran Stock Exchange. [Volume 14, Issue 2, 2024]
-
Estimated Cash
Determinants of Corporate Cash Holding [Volume 1, Issue 1, 2011, Pages 21-37]
-
Estimation
The Role of Cost Stickiness in Estimating Conditional Conservatism [Volume 4, Issue 4, 2014, Pages 39-59]
-
Ethical Capacity
The Impact of Need for Cognition and Ethical Capacity on Auditor's Objectivity [Volume 13, Issue 2, 2023, Pages 209-234]
-
Ethical development
The effect of Gender on accounting students' perception: Cross-cultural study in Iran and United Kingdom [Volume 4, Issue 1, 2014, Pages 55-73]
-
Ethical Orientation
The effect of Gender on accounting students' perception: Cross-cultural study in Iran and United Kingdom [Volume 4, Issue 1, 2014, Pages 55-73]
-
Ethical Orientation
Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation [Volume 9, Issue 3, 2019, Pages 277-300]
-
Evaluation
A Pattern of Implementing Fair Value System in Iran: Focusing on Reporting and Monitoring [Volume 12, Issue 1, 2022, Pages 141-172]
-
Evaluation performance
The Relation between Financial Flexibility and Performance of Iranian Investment Firms from the Market Point of View [Volume 5, Issue 1, 2015, Pages 165-180]
-
Excess Return
The Relationships Among Financial Constraint, Cash Value and Net Investment in Firms Listed [Volume 3, Issue 2, 2013, Pages 167-189]
-
Excess return on equities Beta
Fundamentals-Based Cost of Capital Measurement and Comparison with Benchmark Models [Volume 6, Issue 1, 2016, Pages 203-228]
-
Exchange Rate
The Investigation of the Relationship between Exchange Rate Fluctuations and Banks’ Stock Return in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 57-73]
-
Expected Returns
Information Transparency and Stock Liquidity [Volume 4, Issue 2, 2014, Pages 85-98]
-
Experience
Effects of Academic Training, In Service Training and Experience of Accountants on Professional Judgment of auditors [Volume 4, Issue 3, 2014, Pages 191-208]
-
Experience
Professional Skepticism and Auditors' Assessment of the Risk of Material Misstatement with Emphasis on Social Cognition Theory [Volume 13, Issue 1, 2023, Pages 161-180]
-
Experience
Auditor Industry Range and Auditors Exercise Professional Skepticism [Volume 13, Issue 3, 2023, Pages 165-188]
-
Extensible Business Reporting Language (XBRL)
Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees [Volume 9, Issue 1, 2019, Pages 208-234]
-
External Audit
Auditor Characteristics and Bankruptcy Probability [Volume 11, Issue 2, 2021, Pages 159-182]
-
External financing
The Role of Financing Resources in the Relation between Assets Growth and Firm's Stock Return [Volume 5, Issue 3, 2015, Pages 95-118]
F
-
Facilitators of Organizational Learning
The Relationships Among Management Accounting Information, Organizational Learning And Production Performance [Volume 3, Issue 3, 2013, Pages 125-145]
-
Factors affecting comparability
The Trend of Comparability of Financial Reporting in the Countries of Iran and the United Arab Emirates and the Effective Factors on it [Volume 13, Issue 4, 2023, Pages 1-30]
-
Factors affecting the phenomenon of organizational trust
Formulation of Trust Model of Manager and Management Accountants [Volume 10, Issue 2, 2020, Pages 163-186]
-
Factors to implement ABC
The Usefulness of Cost information and Determination of Major Factors Affecting Implementation of the Activity Based Costing(The Case of Bank Keshavarzi Iran) [Volume 5, Issue 1, 2015, Pages 105-127]
-
Fair value
Survey adoption of fair value accounting standards and its impact on accounting profit [Volume 7, Issue 2, 2017, Pages 127-150]
-
Fair value
Fair Value in Financial Reporting And Improvement of Accounting Information Value Relevance [Volume 7, Issue 4, 2017, Pages 53-72]
-
Fair value
A Pattern of Implementing Fair Value System in Iran: Focusing on Reporting and Monitoring [Volume 12, Issue 1, 2022, Pages 141-172]
-
Fama
Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
-
Fama and French model
Fundamentals-Based Cost of Capital Measurement and Comparison with Benchmark Models [Volume 6, Issue 1, 2016, Pages 203-228]
-
Fama and French Three-Factor Model
Explanatory Power of Fama and French Three-Factor Model vs Capital Asset Pricing Model Focusing on Firms' Life Cycle [Volume 8, Issue 4, 2018, Pages 321-344]
-
Fama and French three Factors Model
Studying Usefulness of Macro-Economic Variables in Predicting the Risk of Companies [Volume 1, Issue 1, 2011, Pages 123-144]
-
Fama and French three Factors Model
Modeling of Accounting and Non Accounting Items Affecting Shareholders, Wealth: Prediction and Validation [Volume 8, Issue 2, 2018, Pages 181-216]
-
Family involvement
Audit Committee Effectiveness in Family & Non Family Firms Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 217-234]
-
Family ownership
Board Independence and the Relation between Ownership Structure and the Tax Gap [Volume 8, Issue 2, 2018, Pages 117-134]
-
Family ownership
Market Reaction to Restatement and Distortion of Financial Information in Family-owned Companies [Volume 13, Issue 3, 2023, Pages 57-98]
-
Family ownership
Investigating the Impact of Corporate Governance and Company Strategy on the Performance of Family-Owned Companies [Volume 13, Issue 4, 2023, Pages 111-142]
-
Family ownership
The Moderating Role of Family Ownership in the Relationship between Life Cycle and Real Earning Management in Tehran Stock Exchange Listed Companies [Volume 14, Issue 2, 2024]
-
Feature Selection Methods
Different Feature Selection Methods and Auditors' Opinion Type Prediction [Volume 8, Issue 1, 2018, Pages 81-102]
-
Field selection
Identifying and Analyzing the Drivers for Graduates of other Fields to Change Their Fields to Accounting in Master's Degree [Volume 13, Issue 4, 2023, Pages 55-82]
-
Finance
Modeling Factors Affecting the Gap between the Book Value and the Market value of the Tehran Stock Exchange Firms [Volume 13, Issue 1, 2023, Pages 81-100]
-
Financial
A Financial, Governance and Social Responsibility Evaluation Comprehensive Model (FGCSM) based on Six Approaches and New Perspective of Performance Evaluation [Volume 11, Issue 2, 2021, Pages 1-26]
-
Financial Aspect
An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
-
Financial Constraint
Optimal Level of Working Capital Management and Financial Constraint [Volume 9, Issue 1, 2019, Pages 1-22]
-
Financial Crisis
The Role of Capital in Financial Institutions and Systemic Risk [Volume 4, Issue 3, 2014, Pages 127-147]
-
Financial Decision Making
System Dynamics, A New Approach in Modeling of Accounting Events and Financial Decision Making [Volume 8, Issue 2, 2018, Pages 21-42]
-
Financial Decisions
CConditional Accounting Conservatism and Financial Flexibility [Volume 5, Issue 2, 2015, Pages 107-123]
-
Financial Distress
The Ability of Support Vector Machine (SVM) in Financial Distress Prediction [Volume 5, Issue 3, 2015, Pages 177-195]
-
Financial Distress
Managerial Ability and Audit Fees: Role of Financial Distress [Volume 9, Issue 3, 2019, Pages 221-244]
-
Financial Distress
Effects of Accounting and Non-Accounting Indices on Financial Distress Prediction: Comparing Parametric and Non-parametric Methods [Volume 9, Issue 4, 2019, Pages 49-72]
-
Financial Distress
Financial Distress and Earning Manipulating [Volume 10, Issue 3, 2020, Pages 27-54]
-
Financial Flexibility
CConditional Accounting Conservatism and Financial Flexibility [Volume 5, Issue 2, 2015, Pages 107-123]
-
Financial Flexibility
The Relation between Financial Flexibility and Performance of Iranian Investment Firms from the Market Point of View [Volume 5, Issue 1, 2015, Pages 165-180]
-
Financial Flexibility
The Relation between Financial Flexibility and Financing Type of Firms Listed in Tehran Stock Exchange (TSE) [Volume 6, Issue 4, 2016, Pages 171-190]
-
Financial Flexibility
Business Strategies and Corporate Financial Performance [Volume 8, Issue 3, 2018, Pages 157-184]
-
Financial Flexibility
Investigating the Necessity of Implementing and Applying " IFRS for Small and Medium Enterprises" in Iran [Volume 11, Issue 3, 2021, Pages 113-138]
-
Financial inability
Big Bath and Insolvency [Volume 10, Issue 1, 2020, Pages 159-178]
-
Financial Leverage
The Role of Growth Opportunities in Moderating the Relationship Between Financial Leverage and Investment Decisions [Volume 6, Issue 1, 2016, Pages 15-32]
-
Financial Leverage
Financial and Non-financial Factors Effective on Capital Structure Decisions [Volume 4, Issue 4, 2014, Pages 187-203]
-
Financial Leverage
Financial Leverage Levels and Firms’ Real Earnings Management [Volume 6, Issue 3, 2016, Pages 205-222]
-
Financial Leverage
The Mediating Effect of Financial Leverage on the Relation between Accounting Conservatism and Investment Opportunities [Volume 8, Issue 1, 2018, Pages 1-28]
-
Financial Leverage
Value Relevance of Goodwill Amortization and Financial Leverage [Volume 9, Issue 4, 2019, Pages 367-391]
-
Financial Management
Earnings Management and the Market Performance of Stock Dividend Distributing Firms [Volume 5, Issue 4, 2015, Pages 145-166]
-
Financial Managers
Auditor independence: Comparative Analysis of the Attitudes of Iranian auditors and financial managers [Volume 10, Issue 2, 2020, Pages 139-162]
-
Financial Models
Relation of Financial and Economic Models to Data Envelopment Analysis Model [Volume 10, Issue 3, 2020, Pages 127-148]
-
Financialm Statements Restatement
Financial Statement Restatements Impacts on Accrual Quality [Volume 3, Issue 1, 2013, Pages 119-147]
-
Financial Performance of Companies
The Investigation Intellectual Capital Effect on Market Value and Financial Performance of Cement Industry Companies Listed onTehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 51-66]
-
Financial Ratio
Accounting Information & Semi- Strong Stock Market Efficiency [Volume 10, Issue 2, 2020, Pages 23-50]
-
Financial Regulation
The Role of Capital in Financial Institutions and Systemic Risk [Volume 4, Issue 3, 2014, Pages 127-147]
-
Financial Reporting Complexity
Effects of Collaboration Period of Chief Executive Officer and Internal Audit Director on Financial Reporting Complexity [Volume 10, Issue 3, 2020, Pages 213-234]
-
Financial Reporting Legitimacy
Evaluation of The Emergence Key Drivers of Creative Accounting in the Future of The Financial Reporting Legitimacy [Volume 14, Issue 2, 2024]
-
Financial risk
Identification and ranking the criteria for measuring the risk of companies for listing in the capital market [Volume 12, Issue 4, 2022, Pages 27-48]
-
Financial Situation
Investigating the Necessity of Implementing and Applying " IFRS for Small and Medium Enterprises" in Iran [Volume 11, Issue 3, 2021, Pages 113-138]
-
Financial Stability
Entropy of Accrual Items of Modified Jones Model and Financial Stability and Their Estimation Based on Whale and Genetics Algorithm [Volume 13, Issue 3, 2023, Pages 211-236]
-
Financial statements
Iran's Recession and Firms' Earnings Quality [Volume 9, Issue 1, 2019, Pages 23-46]
-
Financial Statements Comparability
The Effect of Institutional Investors’ Distraction on Financial Statements Comparability [Volume 14, Issue 1, 2024, Pages 139-164]
-
Financial Variables
International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024]
-
Financing
Life Cycle Effects on Financing Policy, Investment, Liability and Liquidity [Volume 8, Issue 4, 2018, Pages 155-174]
-
Financing Cash Flows
Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [Volume 2, Issue 2, 2012, Pages 89-103]
-
Financing Decisions
Value Relevance of Accounting Information in Corporate Financing Decisions: Evidence from Iran [Volume 2, Issue 2, 2012, Pages 1-15]
-
Firm Maturity
Business Strategies and Corporate Financial Performance [Volume 8, Issue 3, 2018, Pages 157-184]
-
Firm Performance
Simultaneous Relation among Free Cash Flow, Diversification and Performance of Firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 1, 2015, Pages 129-147]
-
Firm Performance
Managerial Abilities and Performance Measures [Volume 6, Issue 2, 2016, Pages 65-88]
-
Firm Performance
Managerial Overconfidence Effects on Risk-Taking and Performance [Volume 9, Issue 1, 2019, Pages 340-365]
-
Firm's Characteristics
The Effect of Firm Characteristics on Sustainability of Board Members and Independent Audit Opinion [Volume 1, Issue 1, 2011, Pages 79-99]
-
Firm Size
The Effects of Operating Cash Flow and Firm Size on Investment Decisions in Capital Assets of listed firms on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 1-16]
-
Firm Size
The Relation of Firm Size, Industry Type and Profitability to Social and Environmental Information Disclosure [Volume 5, Issue 1, 2015, Pages 87-103]
-
Firm Size
Relation of Size, Earning Management and Market Timing to the Firm Performance in Seasoned Equity Offerings [Volume 7, Issue 1, 2017, Pages 189-219]
-
Firm specific risk
Effects of Inflation Rate Risk and Firm-Specific Risk on A Firm Capital Structure Adjustment: GMM Approach [Volume 11, Issue 1, 2021, Pages 23-52]
-
Firms performance
Relationship between Timing of Financial Reporting and Firms Performance at Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 21-35]
-
Firm`s Performance
The Impact of Managerial Ability on Dividend Policy [Volume 7, Issue 1, 2017, Pages 103-129]
-
Firm's value
Moderating Effects of Related Party Transactions on The Relation between Disclosure of Research and Development Expenditures and Firm's Value [Volume 10, Issue 1, 2020, Pages 203-225]
-
Firm value
Future Value of Firm, Capital Structure, Dividend Policy, and Profitability in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 2, 2011, Pages 107-125]
-
Firm value
The Effect of Ownership Structure on Firms Value in Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 33-50]
-
Firm value
The Relationships Among Financial Constraint, Cash Value and Net Investment in Firms Listed [Volume 3, Issue 2, 2013, Pages 167-189]
-
Firm value
The Effect of Chief Executive Officer Tenure on Firms Value, Agency Costs and Information Risk [Volume 3, Issue 3, 2013, Pages 21-39]
-
Firm value
Earning Management efficient contracting theory and its Role in Value Creation [Volume 4, Issue 1, 2014, Pages 159-177]
-
Firm value
Internet Financial Reporting and Firm Value [Volume 9, Issue 2, 2019, Pages 323-350]
-
Firm value
Managerial Entrenchment and Earnings Management [Volume 9, Issue 3, 2019, Pages 245-275]
-
Firm value
Effects of Management Behavior on Investment Efficiency and Firm Value [Volume 10, Issue 1, 2020, Pages 53-76]
-
Firm value
The Board Characteristics and Firm Value under Economic Sanctions [Volume 10, Issue 2, 2020, Pages 1-22]
-
Firm value
The investigation of the impact of the type of shareholder (institutional and non-institutional) ownership on the relationship between tax avoidance and firms value [Volume 12, Issue 3, 2022, Pages 281-300]
-
Five areas
A Meta-Analysis of IFRS Adoption Effects on the Capital Market [Volume 8, Issue 4, 2018, Pages 197-222]
-
Five؛ Factor Model of Personality (NEO)
Personality Profile of the Iranian Accountants [Volume 1, Issue 2, 2011, Pages 127-150]
-
Fog index
Corporate Social Responsibility and Financial Statements Readability [Volume 11, Issue 2, 2021, Pages 47-70]
-
Forecasting Earnings per Share
The Relation between Stock Price Response and Sustained Earnings Growth [Volume 5, Issue 2, 2015, Pages 51-70]
-
Formal logic
Proposed model for Statement of Cash Flows based on formal logic [Volume 7, Issue 2, 2017, Pages 89-126]
-
Fraud Diamond Model
The Comparison of Fraud Models in Audit Plan Adjustment [Volume 11, Issue 4, 2021, Pages 33-54]
-
Fraud Pentagon Model
The Comparison of Fraud Models in Audit Plan Adjustment [Volume 11, Issue 4, 2021, Pages 33-54]
-
Fraud Reporting
The Impact of the Structure of Inquiry Questions and Rapport between the Auditor and Client on Fraud Reporting [Volume 11, Issue 3, 2021, Pages 215-226]
-
Fraud Risk
The Conformity of Fraud Incentives in Managers with Cumulative Prospect Theory Pattern through Text Analysis [Volume 9, Issue 4, 2019, Pages 73-102]
-
Fraud Risk
Auditor Characteristics and Financial Reporting Fraud Risk [Volume 12, Issue 2, 2022, Pages 27-46]
-
Fraud Triangle Model
The Comparison of Fraud Models in Audit Plan Adjustment [Volume 11, Issue 4, 2021, Pages 33-54]
-
Fraudulent financial reporting
A Comprehensive Pattern of Fraudulent Financial Reporting in Iran, Grounded Theory [Volume 6, Issue 3, 2016, Pages 185-204]
-
Fraudulent financial reporting
Chief Executive Officer's (CEO) Testosterone Level and Fraudulent Financial Reporting [Volume 11, Issue 3, 2021, Pages 27-46]
-
Fraudulent financial reporting
Management’s Behavior towards Fraudulent Financial Reporting: Using a Modified Theory of Planned Behavior [Volume 11, Issue 4, 2021, Pages 77-103]
-
Fraudulent financial reporting
Financial Reporting Fraud Scheme Prediction via Machine Learning Approach – Multiclass Classification [Volume 12, Issue 4, 2022, Pages 255-280]
-
Free Cash Flow
Simultaneous Relation among Free Cash Flow, Diversification and Performance of Firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 1, 2015, Pages 129-147]
-
Free Cash Flow
The Effect of Cash Distributions to Shareholders on Operational and Free Cash Flow Predictability [Volume 6, Issue 3, 2016, Pages 137-152]
-
Free Cash Flow
Effects of Intellectual Capital and Free Cash Flow on Cost Stickiness [Volume 8, Issue 4, 2018, Pages 223-250]
-
Free Cash Flow
Cash Distributions to Shareholders and The Relation between Agency Costs and Conditional Conservatism [Volume 10, Issue 2, 2020, Pages 115-138]
-
French Three
Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
-
Future profitability
The Impact Of Accounting Conservatism On Managers' Investment Decisions [Volume 3, Issue 4, 2013, Pages 89-107]
-
Future stock price crashes
The Effect of Abnormal Real Operations and Accrual Based Earnings Management on Future Stock Price Crashes [Volume 6, Issue 3, 2016, Pages 153-184]
-
Fuzzy Delphi
Financial and Non-Financial Risks of Pharmaceutical Industry: Identification and Continuous Monitoring Capability in Internal Audit [Volume 11, Issue 1, 2021, Pages 193-216]
-
Fuzzy Delphi
Human Capital Accounting Indicators based on the Non-monetary Valuation Approach (Case Study: Bank Melli of Iran) [Volume 11, Issue 1, 2021, Pages 241-277]
-
Fuzzy Delphi
Presenting a Model for Measuring the Quality of Internal Control Structures for Tehran Stock Exchange Companies [Volume 14, Issue 1, 2024, Pages 1-32]
-
Fuzzy Delphi Method
Tax Compliance Factors in Iranian Tax System [Volume 9, Issue 1, 2019, Pages 284-313]
-
Fuzzy neural network (ANFIS)
Capability of Models Support Vector Regression, Least Angle Regression and Adaptive Neural Fuzzy Inference System for Earnings Management [Volume 6, Issue 4, 2016, Pages 95-116]
G
-
Gender
The effect of Gender on accounting students' perception: Cross-cultural study in Iran and United Kingdom [Volume 4, Issue 1, 2014, Pages 55-73]
-
Gender diversity
Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting [Volume 9, Issue 2, 2019, Pages 351-372]
-
Gender diversity
Tone management and corporate social responsibility:the moderating role of board gender diversity [(Articles in Press)]
-
General
Real Earnings Management Reversal and Long-Term Operating Performance [Volume 8, Issue 3, 2018, Pages 33-48]
-
General Assembly of shareholders
The Study of Effect companies information reports to Tehran Stock Market Daily Behavior [Volume 5, Issue 2, 2015, Pages 85-105]
-
Generalized Method of Moments
The Effect of Article 44 of the Constitution Law on Liquidity in Tehran Stock Exchange with Dynamic Panel Data (DPD) and GMM Method [Volume 5, Issue 4, 2015, Pages 89-108]
-
Generalized Method of Moments (GMM)
Effectiveness Of Timeliness And Conservatism On The Earnings Information Content of listed companies in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 75-92]
-
Geographic Diversification
The Relation between Corporate Diversification Strategy and Real and Artificial Earning Management [Volume 7, Issue 3, 2017, Pages 181-200]
-
Global Integration
Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard [Volume 2, Issue 1, 2012, Pages 85-103]
-
GMM
Effects of Information Risk and Transaction Costs on Market Reaction to Earnings Announcement [Volume 7, Issue 1, 2017, Pages 131-151]
-
GMM model
Earning Management Effects On Nonlinear Relation between Disclosure and Financial Performance [Volume 9, Issue 4, 2019, Pages 327-340]
-
Goal Orientation
Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation [Volume 9, Issue 3, 2019, Pages 277-300]
-
Going Concern
Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [Volume 2, Issue 2, 2012, Pages 89-103]
-
Going Concern
The Relation of Managerial Ability to Audit Fees and Going Concern Opinions [Volume 7, Issue 1, 2017, Pages 221-239]
-
Going concern opinion
Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [Volume 14, Issue 1, 2024, Pages 165-190]
-
Going concern opinion accuracy
Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [Volume 14, Issue 1, 2024, Pages 165-190]
-
Good and bad Accruals
The Study of Accrual Reversal on Persistence, Anomaly, Earnings of listed Companies on Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 147-166]
-
Goodwill Amortization
Value Relevance of Goodwill Amortization and Financial Leverage [Volume 9, Issue 4, 2019, Pages 367-391]
-
Goodwill Impairments
Value Relevance of Goodwill Amortization and Financial Leverage [Volume 9, Issue 4, 2019, Pages 367-391]
-
Governance
A Financial, Governance and Social Responsibility Evaluation Comprehensive Model (FGCSM) based on Six Approaches and New Perspective of Performance Evaluation [Volume 11, Issue 2, 2021, Pages 1-26]
-
Governance System
Predicting Financial Health with a Legalistic AI Approach Emphasizing the Role of Governance System Criteria [Volume 13, Issue 3, 2023, Pages 237-260]
-
Government
8) The Relation of Ownership and board Structure with Voluntary Disclosure [Volume 4, Issue 4, 2014, Pages 167-186]
-
Governmental agencies
Reliance Measure of Independent Auditors to Assess the Audit Evidence in an Audit Report of the Governmental agencies [Volume 6, Issue 4, 2016, Pages 45-68]
-
Governmental ownership
Financial Distress and Earning Manipulating [Volume 10, Issue 3, 2020, Pages 27-54]
-
Grounded Theory
A Comprehensive Pattern of Fraudulent Financial Reporting in Iran, Grounded Theory [Volume 6, Issue 3, 2016, Pages 185-204]
-
Grounded Theory
A Pattern of Implementing Fair Value System in Iran: Focusing on Reporting and Monitoring [Volume 12, Issue 1, 2022, Pages 141-172]
-
Grounded Theory
The developing of auditors' whistleblowing by using grounded theory [Volume 12, Issue 3, 2022, Pages 161-180]
-
Grounded Theory
A Model to Improve Ethical Decision-Making In Accounting Profession Using the Grounded Theory [Volume 12, Issue 4, 2022, Pages 223-254]
-
Grounded Theory
Internal Auditors’ Role Conflict Management Model [Volume 13, Issue 3, 2023, Pages 1-26]
-
Grounded Theory
Process of Disclosing Key Audit Matters in Audit Report: Grounded Theory [(Articles in Press)]
-
Grounded Theory Approach
Designing Auditor's Professional Maturity Model by Grounded Theory Approach [Volume 11, Issue 1, 2021, Pages 81-100]
-
Group Companies
Provide a Model of the Effect of Group Companies and Accounting Information Quality on valuation of Initial Public Offering [Volume 12, Issue 1, 2022, Pages 161-180]
-
Growth
The Relevance of Intangible Assets Considering Firm's Life Cycle [Volume 6, Issue 1, 2016, Pages 1-14]
-
Growth Opportunities
The Role of Growth Opportunities in Moderating the Relationship Between Financial Leverage and Investment Decisions [Volume 6, Issue 1, 2016, Pages 15-32]
-
Growth Opportunities
The Impact of Managerial Ability on Dividend Policy [Volume 7, Issue 1, 2017, Pages 103-129]
-
Growth Rate
Predictability of PEG Ratio in Comparison with PE Ratio for Determining the Stock Price [Volume 3, Issue 1, 2013, Pages 1-16]
-
Growth Ratio of Company
Life Cycle Stages Effects on Profitability and Growth of Enterprise Companies [Volume 1, Issue 2, 2011, Pages 49-66]
-
Guidance Factor
Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
H
-
Hartigan-Wong Algorithm
Content Framework of Creative Accounting Stimuli based on Rapidminer Clustering Technique: Implementation of Hartigan-Wong Algorithm [Volume 13, Issue 4, 2023, Pages 245-276]
-
Herfindahl-Hirschman
Examining the Effect Of Product Market Competition and Return Momentum on Cost of Equity Capital of Companies Listed in Tehran Stock Exchang [Volume 7, Issue 2, 2017, Pages 237-264]
-
Herfindahl Index
The Effect of Ownership Structure on Firms Value in Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 33-50]
-
Hidden Curriculum
The Effect of Hidden Curriculum on Research Ethics in Accounting Students [Volume 13, Issue 2, 2023, Pages 235-260]
-
Historical cost
Fair Value in Financial Reporting And Improvement of Accounting Information Value Relevance [Volume 7, Issue 4, 2017, Pages 53-72]
-
Hodrick-Prescott Filter
Business Cycle and Stability of Bankruptcy Prediction Models [Volume 4, Issue 3, 2014, Pages 1-22]
-
Hofstede’s dimensions of culture
The effect of Gender on accounting students' perception: Cross-cultural study in Iran and United Kingdom [Volume 4, Issue 1, 2014, Pages 55-73]
-
Horizon Forecast Earnings
The Relation between Stock Price Response and Sustained Earnings Growth [Volume 5, Issue 2, 2015, Pages 51-70]
-
Horizontal and Vertical agency costs
The Impact of Different Audit Quality Measures on Tax Risk Criteria with Emphasis on Horizontal and Vertical agency costs [Volume 12, Issue 3, 2022, Pages 121-140]
-
Hours of Audit
The Relationship between Hours of Audit and Earnings Management [Volume 2, Issue 1, 2012, Pages 33-49]
-
Human Capital
The Relation between Intangible Assets and Human Capital Reporting [Volume 7, Issue 4, 2017, Pages 73-92]
-
Human Capital
Intellectual Capital Measurement and Reporting Model in Iran [Volume 12, Issue 3, 2022, Pages 1-20]
-
Human Capital Accounting
Human Capital Accounting Indicators based on the Non-monetary Valuation Approach (Case Study: Bank Melli of Iran) [Volume 11, Issue 1, 2021, Pages 241-277]
-
Human Capital Reporting
The Relation between Intangible Assets and Human Capital Reporting [Volume 7, Issue 4, 2017, Pages 73-92]
-
Human Capital Value Added
Intellectual Capital and its Relation with Cost of Equity [Volume 2, Issue 4, 2012, Pages 1-18]
-
Human Resource Accounting
Imperical Investigation of the Relationship between Human Resource Value and Stock Rate of Return of CompaniesListed on Tehran Stock Exchange [Volume 2, Issue 2, 2012, Pages 17-33]
-
Human Resources
Corporate Life Cycle Stages and The Relation between Human Resources Investment and Internal Control System [Volume 9, Issue 2, 2019, Pages 143-160]
-
Human Resource Value
Imperical Investigation of the Relationship between Human Resource Value and Stock Rate of Return of CompaniesListed on Tehran Stock Exchange [Volume 2, Issue 2, 2012, Pages 17-33]
I
-
Idiosyncratic Risk
Idiosyncratic Risk Pricing: Evidence based Information Content of Earnings [Volume 4, Issue 1, 2014, Pages 1-19]
-
IFRS adoptin
A Meta-Analysis of IFRS Adoption Effects on the Capital Market [Volume 8, Issue 4, 2018, Pages 197-222]
-
IFRS Adoption
International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024]
-
Illegal income
The Factors Influencing the Money laundering [(Articles in Press)]
-
Imperialist Competitive Algorithm
Application of Artificial Neural Network Hybrid Models with Metaheuristic Algorithms (PSO, ICA) in Earnings Management Forecast [Volume 10, Issue 2, 2020, Pages 213-248]
-
Improving Internal Quality Audit Function
Content Analysis of Underlying Causes of Improving Internal Quality Audit Function Based on the Analysis of Total Interpretive Structural Model [Volume 11, Issue 3, 2021, Pages 167-190]
-
Inability to Fulfil Obligations
Big Bath and Insolvency [Volume 10, Issue 1, 2020, Pages 159-178]
-
Income tax
Investigating the Relationship between Mental Accounting of Income Tax and VAT with Tax Compliance [Volume 13, Issue 2, 2023, Pages 183-208]
-
Independence
Factors Affecting Dysfunctional Behavior and Turnover of Auditors in Audit Institutions [Volume 6, Issue 1, 2016, Pages 103-126]
-
Independent Audit Opinion
The Effect of Firm Characteristics on Sustainability of Board Members and Independent Audit Opinion [Volume 1, Issue 1, 2011, Pages 79-99]
-
Indicators
Sustainability Reporting: Ratings of Drivers and Indicators [Volume 10, Issue 2, 2020, Pages 71-114]
-
Individual Attributes
Narcissism and Tendency to Earnings Management [Volume 10, Issue 4, 2020, Pages 1-24]
-
Individual Factors
Management Narcissism and Audit Fees [Volume 12, Issue 2, 2022, Pages 47-64]
-
Individual Factors
A Model for Reinforcing Causes of Internal Auditor Organizational Silence [Volume 12, Issue 2, 2022, Pages 1-27]
-
Industry
The Relation of Firm Size, Industry Type and Profitability to Social and Environmental Information Disclosure [Volume 5, Issue 1, 2015, Pages 87-103]
-
Industry Range
Auditor Industry Range and Auditors Exercise Professional Skepticism [Volume 13, Issue 3, 2023, Pages 165-188]
-
Inflation Rate
The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [Volume 2, Issue 3, 2012, Pages 67-91]
-
Inflation Rate
Macro-economic Modeling and Forecasting using aggregate Earnings and Management Earnings Forecasts [Volume 7, Issue 4, 2017, Pages 165-190]
-
Information
Impact of Earnings Sustainability and Economic Conditions on Value Relevance of Accounting Information [Volume 6, Issue 2, 2016, Pages 89-112]
-
Informational Asymmetry
Impact of Environmental Uncertainty on Earning's Components Impacting Companies Listed on Tehran Stock Exchang [Volume 1, Issue 2, 2011, Pages 27-48]
-
Information and communication technology
Comparison of Traditional and Blended Learning Methods in terms of Academic Satisfaction of Accounting Students [Volume 11, Issue 4, 2021, Pages 104-124]
-
Information Asymmetry
Examining Relationshionship Between on Limit Price And Information Asymmetry In Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 69-82]
-
Information Asymmetry
Investigating the Impact of Information Asymmetry on Cost of Capital [Volume 3, Issue 2, 2013, Pages 125-146]
-
Information Asymmetry
Long-run and Short-run returns of Intial Public Offerings (IPOs) of public and private companies in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 179-200]
-
Information Asymmetry
The Relation between Earnings Quality and Information Asymmetry in the Firms [Volume 5, Issue 2, 2015, Pages 1-16]
-
Information Asymmetry
The Role of Cost Stickiness in Estimating Conditional Conservatism [Volume 4, Issue 4, 2014, Pages 39-59]
-
Information Asymmetry
Consequences of Voluntary Disclosure: Structural Equation Modeling Approach [Volume 6, Issue 2, 2016, Pages 161-186]
-
Information Asymmetry
Quarterly Earnings Informativeness and Information Asymmetry [Volume 7, Issue 3, 2017, Pages 20-40]
-
Information Asymmetry
The Relation of Earnings Quality, Voluntary Disclosure and Information Asymmetry to the Expense of Equity [Volume 7, Issue 3, 2017, Pages 41-60]
-
Information Asymmetry
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]
-
Information Asymmetry
Moderating Effect of Industrial Auditor Specialty on Relation between Corporate Governance Mechanisms and Information Asymmetry [Volume 9, Issue 4, 2019, Pages 341-367]
-
Information Asymmetry
Competitiveness and Pricing of Accounting Information Asymmetry and Quality [Volume 10, Issue 1, 2020, Pages 179-202]
-
Information Asymmetry
Effects of the Stock Exchange Competitive Level on Information Asymmetry and Cost of Capital [Volume 11, Issue 4, 2021, Pages 1-32]
-
Information Asymmetry
A Model of Factors Affecting Underpricing in IPOs Focusing Accounting Information Role [Volume 12, Issue 2, 2022, Pages 175-214]
-
Information Content
Information Content of Net Earnings and the Stock Price Adjustment [Volume 1, Issue 1, 2011, Pages 7-19]
-
Information Disclosure
Development of a Comprehensive Information Disclosure Framework in Credit Institutions through Meta-synthesis Method [Volume 11, Issue 2, 2021, Pages 183-216]
-
Information Efficiencies
Accounting Information & Semi- Strong Stock Market Efficiency [Volume 10, Issue 2, 2020, Pages 23-50]
-
Information environment
Moderating Effect of Information Environment on the Relation between Accounting Comparability and Tax Avoidance [Volume 10, Issue 4, 2020, Pages 83-111]
-
Information Narrative Disclosure
Investigating the Effect of Economic and Accounting performance Criteria on the Readability of Financial Reporting Based on the Information Narrative Disclosure [Volume 13, Issue 1, 2023, Pages 21-40]
-
Information overload
Pattern of Improving Disclosure in Financial Reporting [Volume 13, Issue 1, 2023, Pages 1-20]
-
Information Risk
The Effect of Chief Executive Officer Tenure on Firms Value, Agency Costs and Information Risk [Volume 3, Issue 3, 2013, Pages 21-39]
-
Information Risk
Effects of Information Risk and Transaction Costs on Market Reaction to Earnings Announcement [Volume 7, Issue 1, 2017, Pages 131-151]
-
Information Risk
Identification and ranking the criteria for measuring the risk of companies for listing in the capital market [Volume 12, Issue 4, 2022, Pages 27-48]
-
Information Source Credibility
Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality [Volume 11, Issue 1, 2021, Pages 75-104]
-
Information System Developers
An Evaluation of Quality Criteria of Informations Systems Based on ISO/IEC Standard Among Selected Iranian Organizations [Volume 2, Issue 4, 2012, Pages 131-147]
-
Information Systems
An Evaluation of Quality Criteria of Informations Systems Based on ISO/IEC Standard Among Selected Iranian Organizations [Volume 2, Issue 4, 2012, Pages 131-147]
-
Information System Success
Innovative Factors Role in Successful Implementation of Enterprise Resource Planning Systems [Volume 2, Issue 4, 2012, Pages 95-110]
-
Information Technology
Environmental and Human Factors Affecting the Cloud Accounting Application [Volume 10, Issue 2, 2020, Pages 51-70]
-
Information Technology
Effect of Blended and Face-to-face Learning Methods on Accounting Students Performance [Volume 10, Issue 4, 2020, Pages 231-252]
-
Information Technology in Accounting
Modeling the Cloud Accounting Advantages with a Interpretive-Structural Approach [Volume 12, Issue 2, 2022, Pages 215-240]
-
Information transparency
Information Transparency and Stock Liquidity [Volume 4, Issue 2, 2014, Pages 85-98]
-
Information transparency
The Relation between Corporate Governance Quality and Stock Return Volatility [Volume 6, Issue 3, 2016, Pages 115-136]
-
Information uncertainty
Information uncertainty and investors’ under-reaction [Volume 4, Issue 3, 2014, Pages 169-177]
-
Initial Public Offering
Long-run and Short-run returns of Intial Public Offerings (IPOs) of public and private companies in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 179-200]
-
Initial Public Offering
Dual Roles of Institutional Investors in pre and post IPO Earnings Management [Volume 11, Issue 2, 2021, Pages 27-46]
-
Inquiry
The Impact of the Structure of Inquiry Questions and Rapport between the Auditor and Client on Fraud Reporting [Volume 11, Issue 3, 2021, Pages 215-226]
-
In-service Training
Effects of Academic Training, In Service Training and Experience of Accountants on Professional Judgment of auditors [Volume 4, Issue 3, 2014, Pages 191-208]
-
Institutional Investors’ Distraction
The Effect of Institutional Investors’ Distraction on Financial Statements Comparability [Volume 14, Issue 1, 2024, Pages 139-164]
-
Institutional Oversight
Evaluating the Exploratory Dimensions of Forensic Accounting: Two-Stage Fuzzy Process [Volume 13, Issue 3, 2023, Pages 189-210]
-
Institutional Ownership
The Ownership Structure and Value Added of Intellectual Capital [Volume 5, Issue 3, 2015, Pages 79-94]
-
Institutional Shareholders
A Model to Explain Effectiveness of Audit Committees on Audit Quality based on Structural Equations [Volume 8, Issue 4, 2018, Pages 251-272]
-
Instructional Game
The Effect of Digital Games on Students' Attitude toward Accounting [Volume 12, Issue 4, 2022, Pages 99-120]
-
Insurance Industry
The framework for estimating the discount rate of insurance contracts based on the International Financial Reporting Standard No. 17 [(Articles in Press)]
-
Intangibles
The Value Relevance of Reported Goodwill [Volume 3, Issue 3, 2013, Pages 111-124]
-
Integrated reporting
Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics [Volume 11, Issue 2, 2021, Pages 235-262]
-
Intense monitoring
Effects of Earnings Management on Disclosure and True Financial Performance [Volume 9, Issue 2, 2019, Pages 21-48]
-
Interim
The factors affecting Interim financial reports lag [Volume 3, Issue 4, 2013, Pages 71-88]
-
Internal Audit
Employment of Recent University Graduates in Iranian Firms' Internal Audit Department [Volume 9, Issue 2, 2019, Pages 93-120]
-
Internal Audit
An Iranian Model of Internal Audit Performance Assessment [Volume 9, Issue 3, 2019, Pages 101-121]
-
Internal Audit
Effects of Manager Tacit Knowledge on Earnings Management Behavior at Different Levels of Monitoring: A behavioral approach [Volume 10, Issue 4, 2020, Pages 253-275]
-
Internal Auditing
The Impact of Corporate Governance Mechanisms on Audit Quality and Real Earnings Management [Volume 6, Issue 2, 2016, Pages 23-45]
-
Internal Auditing
Organizational Culture Auditing in Iran [Volume 9, Issue 1, 2019, Pages 182-207]
-
Internal Auditing Independence
Internal Audit Effectiveness [Volume 9, Issue 4, 2019, Pages 247-270]
-
Internal Auditor Competence
Internal Audit Effectiveness [Volume 9, Issue 4, 2019, Pages 247-270]
-
Internal Audit Organizational Silence
Management Narcissism and Audit Fees [Volume 12, Issue 2, 2022, Pages 47-64]
-
Internal Audit Organizational Silence
A Model for Reinforcing Causes of Internal Auditor Organizational Silence [Volume 12, Issue 2, 2022, Pages 1-27]
-
Internal auditors
Internal Auditors’ Role Conflict Management Model [Volume 13, Issue 3, 2023, Pages 1-26]
-
Internal Capital Market
The Effect of Operation Diversity of Business Groups and The Kind of Industry on Intra-group Debts [Volume 4, Issue 3, 2014, Pages 69-83]
-
Internal control
Internal Control Disclosures Level and Earning Quality [Volume 9, Issue 4, 2019, Pages 103-122]
-
Internal Control Quality
Managerial Ability and Internal Control Quality [Volume 9, Issue 1, 2019, Pages 71-92]
-
Internal Control Quality
The Impact of CEO Narcissism on Tax Avoidance with an Emphasis on Internal Control Systems [Volume 13, Issue 4, 2023, Pages 143-164]
-
Internal Control System
Corporate Life Cycle Stages and The Relation between Human Resources Investment and Internal Control System [Volume 9, Issue 2, 2019, Pages 143-160]
-
Internal Control Weakness
Introduction of A Model to State Earning Information Content Using Audit Quality and Internal Control Weakness Indexes [Volume 10, Issue 4, 2020, Pages 199-229]
-
Internal control weakness disclosure
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]
-
Internal Control Weaknesses
Effects of Audit Reports Delay and Internal Control Weaknesses on Investment Efficiency [Volume 10, Issue 1, 2020, Pages 23-51]
-
Internal financial flexibility
Review the influence of cash holding on the debt capacity and providing a new model for determination of debt capacity (Case study Tehran Stock Exchange (TSE) listed companies) [Volume 7, Issue 2, 2017, Pages 219-236]
-
Internal financing
The Role of Financing Resources in the Relation between Assets Growth and Firm's Stock Return [Volume 5, Issue 3, 2015, Pages 95-118]
-
Internal Locus of Control
Effects of Individual Differences on Auditors’ Organizational Commitment and Job Satisfaction [Volume 11, Issue 1, 2021, Pages 53-74]
-
Internal Process Aspect
An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
-
International Auditing and Assurance Standards Board
The Current and New Audit Report: Viewpoints of Iranian Auditors [Volume 8, Issue 2, 2018, Pages 95-116]
-
International Auditing Standards
The Current and New Audit Report: Viewpoints of Iranian Auditors [Volume 8, Issue 2, 2018, Pages 95-116]
-
International Financial Reporting Standard No. 17 (IFRS 17)
The framework for estimating the discount rate of insurance contracts based on the International Financial Reporting Standard No. 17 [(Articles in Press)]
-
International Financial Reporting Standards
Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard [Volume 2, Issue 1, 2012, Pages 85-103]
-
International Financial Reporting Standards
Perceptions of accounting professionals in the adoption and implementation of International Financial Reporting Standards in Iran [Volume 7, Issue 2, 2017, Pages 1-24]
-
International Financial Reporting Standards
Meta-analysis of IFRS Adoption Effects on Financial Reporting Quality [Volume 7, Issue 2, 2017, Pages 47-88]
-
International Financial Reporting Standards for Small and Medium Size Enterprises
Investigating the Necessity of Implementing and Applying " IFRS for Small and Medium Enterprises" in Iran [Volume 11, Issue 3, 2021, Pages 113-138]
-
International Financial Reporting Standards (IFRS)
The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System [Volume 7, Issue 2, 2017, Pages 150-176]
-
International Standards
The Impact of Cultural Factors on the Implementation of International Accounting Standards [Volume 7, Issue 2, 2017, Pages 177-202]
-
Internet financial reporting
Internet Financial Reporting and Firm Value [Volume 9, Issue 2, 2019, Pages 323-350]
-
Interpretive Structural Modeling
Modeling the Cloud Accounting Advantages with a Interpretive-Structural Approach [Volume 12, Issue 2, 2022, Pages 215-240]
-
Interpretive Structural Modeling
Presenting the Tax Audit Risk Model in the Comprehensive Tax Plan with ISM-ANP Approach [Volume 13, Issue 1, 2023, Pages 61-80]
-
Intra-group Debts
The Effect of Operation Diversity of Business Groups and The Kind of Industry on Intra-group Debts [Volume 4, Issue 3, 2014, Pages 69-83]
-
Investment Cash Flows
Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [Volume 2, Issue 2, 2012, Pages 89-103]
-
Investment Decisions
The Effects of Operating Cash Flow and Firm Size on Investment Decisions in Capital Assets of listed firms on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 1-16]
-
Investment Decisions
The Role of Growth Opportunities in Moderating the Relationship Between Financial Leverage and Investment Decisions [Volume 6, Issue 1, 2016, Pages 15-32]
-
Investment Decisions
Corporate Governance and the Relation between Investor Sentiment and Corporate Investment Decisions [Volume 8, Issue 1, 2018, Pages 199-226]
-
Investment Efficiency
The Study of Accruals and Conservatism Effect on Investment Efficiency [Volume 3, Issue 2, 2013, Pages 81-100]
-
Investment Efficiency
Managerial Ability, Investment Efficiency and Financial Reporting Quality [Volume 6, Issue 3, 2016, Pages 63-90]
-
Investment Efficiency
Financial Reporting Quality and Relation between Managerial Overconfidence and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 25-54]
-
Investment Efficiency
Auditor Expertise and the Relation between Related Party Transactions and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 55-75]
-
Investment Efficiency
Audit Quality Moderating Effects On The relation between Accounting Information Quality and Investment Efficiency [Volume 9, Issue 4, 2019, Pages 271-298]
-
Investment Efficiency
Effects of Audit Reports Delay and Internal Control Weaknesses on Investment Efficiency [Volume 10, Issue 1, 2020, Pages 23-51]
-
Investment Efficiency
Effects of Management Behavior on Investment Efficiency and Firm Value [Volume 10, Issue 1, 2020, Pages 53-76]
-
Investment Firms
Relation of Financial and Economic Models to Data Envelopment Analysis Model [Volume 10, Issue 3, 2020, Pages 127-148]
-
Investment Inefficiency
Managerial Behavior in Earnings Report: Role of Investment Inefficiency and Financial Constraints [Volume 8, Issue 1, 2018, Pages 55-80]
-
Investment in fixed assets
The Effects of Business Cycle and Debt Maturity on a Firm’s Investment in Fixed Assets [Volume 7, Issue 3, 2017, Pages 141-160]
-
Investment Opportunities
The Mediating Effect of Financial Leverage on the Relation between Accounting Conservatism and Investment Opportunities [Volume 8, Issue 1, 2018, Pages 1-28]
-
Investor attention
The Interactive Impact of Investor Attention and Company Performance on Corporate Social Responsibility Reporting [Volume 14, Issue 1, 2024, Pages 63-88]
-
Investors
Interesting Accounting Information for Tehran Stock Exchange Investors with Different Personalities [Volume 10, Issue 4, 2020, Pages 26-50]
-
Investor Sentiment
Corporate Transparency And Impact of Investor Sentiment on Stock Prices [Volume 7, Issue 4, 2017, Pages 1-31]
-
Investor Sentiment
Corporate Governance and the Relation between Investor Sentiment and Corporate Investment Decisions [Volume 8, Issue 1, 2018, Pages 199-226]
-
Investor Sentiment
Investor Sentiment and Accounting Earnings Management [Volume 9, Issue 3, 2019, Pages 77-99]
-
Investor Sentiment
Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [Volume 14, Issue 1, 2024, Pages 165-190]
-
Investors Reaction
The Relation between Social Trust and Investors' Reaction to Earning Announcement and the Impact of Earning Quality and Delay in Reporting on this Relation [Volume 7, Issue 3, 2017, Pages 101-120]
-
Investors Sentiment
Investigating The Role of Uncertainty on The Relationship Between Investors' Sentiment and Managers' Behavioral Bias in Earnings
Forecasting [Volume 12, Issue 3, 2022, Pages 241-260]
-
Investors’ under-reaction
Information uncertainty and investors’ under-reaction [Volume 4, Issue 3, 2014, Pages 169-177]
-
IPO Valuation
Signaling and the Valuation at IPOs [Volume 2, Issue 2, 2012, Pages 55-72]
-
Iranian accounting standards
The Relation of Cost of capital with Iranian Accounting Standard and Stocks Liquidity [Volume 4, Issue 4, 2014, Pages 125-142]
-
Iranian Capital Market
Analysis of the Relationship between Corporate Governance and Corporate Earnings with Cost Sticking and Accounting Conservatism in Iranian Capital Market with Structural Equation Approach [Volume 9, Issue 3, 2019, Pages 199-219]
-
Iranian National Tax Administration
Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees [Volume 9, Issue 1, 2019, Pages 208-234]
-
Islamic approach
Explaining the Quality of Disclosure Based on the Theory of Structuration and the Islamic Approach [Volume 13, Issue 3, 2023, Pages 99-132]
-
Islamic corporate governance
Dimensions of Corporate Governance In The Islamic Paradigm [Volume 11, Issue 4, 2021, Pages 161-180]
-
Islamic paradigm
Dimensions of Corporate Governance In The Islamic Paradigm [Volume 11, Issue 4, 2021, Pages 161-180]
-
IT
The Role of Information Technology (IT) in Promotion of Accrual Accounting System in the Medical Science Universities in Iran
(Case Study: Kermanshah Medical Science University) [Volume 4, Issue 3, 2014, Pages 85-98]
-
IT professionals
Accounting Benefits and Satisfaction in an ERP Environment [Volume 7, Issue 1, 2017, Pages 153-189]
J
-
Jensen's free cash flow problem
The Impact of Free Cash Flow and Growth Opportunity on Disclosure Quality and Stock Return Synchronicity [Volume 7, Issue 3, 2017, Pages 121-140]
-
Job Nature Factors
Auditors’ Opinion about the Factors Affecting their Job Satisfaction [Volume 2, Issue 4, 2012, Pages 65-94]
-
Job Satisfaction
Auditors’ Opinion about the Factors Affecting their Job Satisfaction [Volume 2, Issue 4, 2012, Pages 65-94]
-
Job Satisfaction
Relation of Effective Communications and Participations to Auditors' Work Deviation and Corruption [Volume 10, Issue 1, 2020, Pages 1-21]
-
Job Satisfaction
Effects of Individual Differences on Auditors’ Organizational Commitment and Job Satisfaction [Volume 11, Issue 1, 2021, Pages 53-74]
-
Job selection
Identifying and Analyzing the Drivers for Graduates of other Fields to Change Their Fields to Accounting in Master's Degree [Volume 13, Issue 4, 2023, Pages 55-82]
-
Judgment
Investigating the Relationship between the Dimensions of Organizational Culture and the Size of Audit Firms with Auditors’ Judgment and Decision Making [Volume 13, Issue 4, 2023, Pages 195-220]
-
Judgment Accuracy
Effects of Cognitive Bias of Master Accounting Students on the Accuracy of Their Judgments Regarding Cost Behavior and Information Type [Volume 9, Issue 2, 2019, Pages 247-270]
K
-
Key Audit Matters (KAMs)
Process of Disclosing Key Audit Matters in Audit Report: Grounded Theory [(Articles in Press)]
-
Keywords: accountants’ ethical decision-making
A Model to Improve Ethical Decision-Making In Accounting Profession Using the Grounded Theory [Volume 12, Issue 4, 2022, Pages 223-254]
-
Keywords: Auditor Tenure
The Relationship Between Privatization, Corporate Governance Mechanisms and Regulation Environment Modification with Agency Costs in Previously Public Enterprises [Volume 2, Issue 3, 2012, Pages 1-20]
-
Keywords: Audit quality
Market Responses to the Quality of Audit Partners Work [Volume 11, Issue 1, 2021, Pages 217-240]
-
Keywords: Conservatism
The Impact Of Accounting Conservatism On Managers' Investment Decisions [Volume 3, Issue 4, 2013, Pages 89-107]
-
Keywords: Expertise
Relation between auditors ‘expertise and ethical sensitivity and moral judgment [Volume 3, Issue 4, 2013, Pages 53-70]
-
Keywords: Financial Constraints
The Relationships Among Financial Constraint, Cash Value and Net Investment in Firms Listed [Volume 3, Issue 2, 2013, Pages 167-189]
-
Keywords: predictions of accuracy
The Relationship Between Qualitative Characteristics Of Earning Per Share Forecasts and Bankruptcy Risk [Volume 6, Issue 2, 2016, Pages 1-21]
-
Keyword: Value relevance
The relationship between earnings quality and liquidity risk [Volume 4, Issue 1, 2014, Pages 37-53]
-
Knowledge and Experience
Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation [Volume 9, Issue 3, 2019, Pages 277-300]
-
Knowledge- Based Economy
Valuation of Intangible Assets by Using of Artificial Neural Network [Volume 4, Issue 4, 2014, Pages 223-238]
L
-
Lack of Liquidity
Big Bath and Insolvency [Volume 10, Issue 1, 2020, Pages 159-178]
-
LARS Algorithm
Examination of Variables Affecting Dividend Forecast Using Hybrid Models of PSO-LARS and PSO-SVR Algorithms [Volume 2, Issue 4, 2012, Pages 111-130]
-
Learnings and Growth Aspect
An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
-
Least Angel Regression (LARS)
Capability of Models Support Vector Regression, Least Angle Regression and Adaptive Neural Fuzzy Inference System for Earnings Management [Volume 6, Issue 4, 2016, Pages 95-116]
-
Legalistic Artificial Intelligence Approach
Predicting Financial Health with a Legalistic AI Approach Emphasizing the Role of Governance System Criteria [Volume 13, Issue 3, 2023, Pages 237-260]
-
Legitimacy theory
Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting [Volume 9, Issue 2, 2019, Pages 351-372]
-
Less Sophisticated Investors
Investors' Reaction to Corporation Social Responsibility Types [Volume 3, Issue 1, 2013, Pages 101-117]
-
Level of corporate cash holdings
The Effect of Corporate Governance Structure on the Relation between Tax Avoidance and Corporate Cash Holdings Level and Value [Volume 5, Issue 1, 2015, Pages 39-62]
-
Life Cycle Hypothesis
Explanatory Power of Fama and French Three-Factor Model vs Capital Asset Pricing Model Focusing on Firms' Life Cycle [Volume 8, Issue 4, 2018, Pages 321-344]
-
Life cycle stages
Managerial Ability and Company Performance in Life Cycle Stages [Volume 8, Issue 1, 2018, Pages 29-54]
-
Life Cycle Theory
Life Cycle Stages Effects on Profitability and Growth of Enterprise Companies [Volume 1, Issue 2, 2011, Pages 49-66]
-
Liquidity
Determinants of Corporate Cash Holding [Volume 1, Issue 1, 2011, Pages 21-37]
-
Liquidity
The Effect of Article 44 of the Constitution Law on Liquidity in Tehran Stock Exchange with Dynamic Panel Data (DPD) and GMM Method [Volume 5, Issue 4, 2015, Pages 89-108]
-
Liquidity
Financial Statement Items, Life Cycle and Bankruptcy [Volume 12, Issue 2, 2022, Pages 91-110]
-
Liquidity Management
Accounting Conservatism and Liquidity Management [Volume 5, Issue 4, 2015, Pages 15-28]
-
Liquidity Risk
The relationship between earnings quality and liquidity risk [Volume 4, Issue 1, 2014, Pages 37-53]
-
Logistic Regression
The Effect of Firm Characteristics on Sustainability of Board Members and Independent Audit Opinion [Volume 1, Issue 1, 2011, Pages 79-99]
-
Logistic Regression
Managerial Overconfidence and Unqualified Audit Opinion [Volume 8, Issue 3, 2018, Pages 135-156]
-
Logistic Regression
Auditor Characteristics and Bankruptcy Probability [Volume 11, Issue 2, 2021, Pages 159-182]
-
Logit and Discriminate Analysis models
Business Cycle and Stability of Bankruptcy Prediction Models [Volume 4, Issue 3, 2014, Pages 1-22]
-
Logit Regression Model
Board of Directors Composition and other Selected Factors on Dividend Policy of Companies in TSE Studying the Impact [Volume 1, Issue 2, 2011, Pages 89-106]
-
Long-term Growth Expectations
Market Reaction to Asymmetric Cost Behavior: The Impact of Long term Growth Expectations [Volume 14, Issue 2, 2024]
-
Long-term trends of Performance criteria and Dividend
Stock Market Behavioral Reaction Based on the Failure of Long-Term and Short-Term Decreasing Trends of Corporate Performance Criteria in the Time of Dividend Increase [Volume 9, Issue 2, 2019, Pages 293-322]
M
-
Machine Learning
The Conformity of Fraud Incentives in Managers with Cumulative Prospect Theory Pattern through Text Analysis [Volume 9, Issue 4, 2019, Pages 73-102]
-
Machine Learning
Financial Reporting Fraud Scheme Prediction via Machine Learning Approach – Multiclass Classification [Volume 12, Issue 4, 2022, Pages 255-280]
-
Macro
Studying Usefulness of Macro-Economic Variables in Predicting the Risk of Companies [Volume 1, Issue 1, 2011, Pages 123-144]
-
Macroeconomic Variables
Effects of Macroeconomic Variables and Product Market Competition on Earnings Quality Using Structural Equation Model [Volume 10, Issue 3, 2020, Pages 235-260]
-
Make decision
Determination of Premier Firms according to Investors Decision Making Model (Evidence of Firms Listed in Tehran Stock Exchange) [Volume 6, Issue 1, 2016, Pages 181-202]
-
Management accountant
Formulation of Trust Model of Manager and Management Accountants [Volume 10, Issue 2, 2020, Pages 163-186]
-
Management accounting
Balanced Scorecard and Performance Evaluation of Public Sector Organizations [Volume 1, Issue 1, 2011, Pages 101-121]
-
Management Accounting Information
The Relationships Among Management Accounting Information, Organizational Learning And Production Performance [Volume 3, Issue 3, 2013, Pages 125-145]
-
Management accounting practices
Codifying and Validating Management Accounting Practices Measurement Using Content Analysis and Word Embedding Model Using Word2Vec Method [(Articles in Press)]
-
Management accounting system
Necessity of changes in the Financial and Operational Accountability System of Public Universities and Identification of its Dimensions from the Experts and Academics View [Volume 6, Issue 1, 2016, Pages 53-80]
-
Management Characteristics
Management Characteristics and the Relationship Between Product Market Competition And Management Performance [Volume 12, Issue 2, 2022, Pages 151-174]
-
Management Compensation
Managerial Ability and Internal Control Quality [Volume 9, Issue 1, 2019, Pages 71-92]
-
Management Discussion and Analysis Report
A New model for Measuring the Readability of Financial Reports and Management obfuscation Hypothesis [Volume 13, Issue 2, 2023, Pages 55-78]
-
Management Incentives on Earnings Management
Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality [Volume 11, Issue 1, 2021, Pages 75-104]
-
Management Ingratiation
Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality [Volume 11, Issue 1, 2021, Pages 75-104]
-
Management Overconfidence
Costs Stickiness and The Relation between Management Overconfidence and Value Relevance [Volume 8, Issue 4, 2018, Pages 85-104]
-
Management Performance
Management Characteristics and the Relationship Between Product Market Competition And Management Performance [Volume 12, Issue 2, 2022, Pages 151-174]
-
Management Support of Internal Audit
Internal Audit Effectiveness [Volume 9, Issue 4, 2019, Pages 247-270]
-
Management System Criteria
Application of Machine Learning Methods (GPR-LASOO) To predict the Value of Firms Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 71-98]
-
Managerial Abilities
Managerial Abilities and Performance Measures [Volume 6, Issue 2, 2016, Pages 65-88]
-
Managerial Efficiency
Managerial Ability and Internal Control Quality [Volume 9, Issue 1, 2019, Pages 71-92]
-
Managerial Entrenchment
Managerial Entrenchment and Earnings Management [Volume 9, Issue 3, 2019, Pages 245-275]
-
Managerial Factors
Management Narcissism and Audit Fees [Volume 12, Issue 2, 2022, Pages 47-64]
-
Managerial Factors
A Model for Reinforcing Causes of Internal Auditor Organizational Silence [Volume 12, Issue 2, 2022, Pages 1-27]
-
Managerial Overconfidence
Managerial Overconfidence and Earning Forecast Errors [Volume 7, Issue 4, 2017, Pages 147-164]
-
Managerial Overconfidence
Managerial Overconfidence and Unqualified Audit Opinion [Volume 8, Issue 3, 2018, Pages 135-156]
-
Managerial Overconfidence
Managerial Overconfidence Effects on Risk-Taking and Performance [Volume 9, Issue 1, 2019, Pages 340-365]
-
Managerial Overconfidence
Financial Reporting Quality and Relation between Managerial Overconfidence and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 25-54]
-
Managerial ownership
Effects of Corporate Governance Mechanisms on Unconditional Conservatism of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 1-22]
-
Manager-Owner Agency Costs
Simulation of Agency Costs of Manager-Owner Using the System Dynamics Approach: Study of Shiraz Petrochemicals [Volume 10, Issue 4, 2020, Pages 113-149]
-
Managers’ ability
The Moderating Effect of Managers' Ability on the Relationship between Tax Avoidance and Firm Value in the Framework of Agency Problems [Volume 13, Issue 4, 2023, Pages 31-54]
-
Mandatory disclosure
Pattern of Improving Disclosure in Financial Reporting [Volume 13, Issue 1, 2023, Pages 1-20]
-
Marginal value
Acounting Conservatism and the Value of Cash Holdings [Volume 4, Issue 3, 2014, Pages 23-43]
-
Market Capitalization
Value Relevance of Goodwill Amortization and Financial Leverage [Volume 9, Issue 4, 2019, Pages 367-391]
-
Market Reaction"
Market Reaction to Asymmetric Cost Behavior: The Impact of Long term Growth Expectations [Volume 14, Issue 2, 2024]
-
Market response
Market Responses to the Quality of Audit Partners Work [Volume 11, Issue 1, 2021, Pages 217-240]
-
Market Share
The Non-linear Impacts of Product Market Competition and Profitability on the Debts Ratio, by Consideration the whole Business Environment of Iran in order to Measurement competition [Volume 9, Issue 2, 2019, Pages 195-218]
-
Market Size
The Non-linear Impacts of Product Market Competition and Profitability on the Debts Ratio, by Consideration the whole Business Environment of Iran in order to Measurement competition [Volume 9, Issue 2, 2019, Pages 195-218]
-
Market Timing
Portfolio Performance Evaluation in Mutual Funds and Investment Companies With Henriksson – Merton Model [Volume 3, Issue 1, 2013, Pages 83-99]
-
Market Timing
Relation of Size, Earning Management and Market Timing to the Firm Performance in Seasoned Equity Offerings [Volume 7, Issue 1, 2017, Pages 189-219]
-
Market Value
The Investigation Intellectual Capital Effect on Market Value and Financial Performance of Cement Industry Companies Listed onTehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 51-66]
-
Market Value
Modeling Factors Affecting the Gap between the Book Value and the Market value of the Tehran Stock Exchange Firms [Volume 13, Issue 1, 2023, Pages 81-100]
-
Market Value Added
Working Capital Management Strategies And Market Value Added Of Firms [Volume 4, Issue 1, 2014, Pages 93-113]
-
Market value of cash holdings
Accounting Restatements and Cash Holding Policy [Volume 9, Issue 3, 2019, Pages 123-142]
-
Market Variables
A Model for Corporate Default Prediction in Some Industries listed in Tehran Stock Exchange [Volume 10, Issue 3, 2020, Pages 121-140]
-
Maturity
The Relevance of Intangible Assets Considering Firm's Life Cycle [Volume 6, Issue 1, 2016, Pages 1-14]
-
McKinsey 7s questions
Organizational Culture Auditing in Iran [Volume 9, Issue 1, 2019, Pages 182-207]
-
Medical Science University
The Role of Information Technology (IT) in Promotion of Accrual Accounting System in the Medical Science Universities in Iran
(Case Study: Kermanshah Medical Science University) [Volume 4, Issue 3, 2014, Pages 85-98]
-
Meket reaction
Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [Volume 14, Issue 1, 2024, Pages 165-190]
-
Melli Bank
Providing a Model for Measurement of Credit Risk at Melli Bank of Iran [(Articles in Press)]
-
Member Firms of Business Group
The Effect of Operation Diversity of Business Groups and The Kind of Industry on Intra-group Debts [Volume 4, Issue 3, 2014, Pages 69-83]
-
Mental accounting
Investigating the Relationship between Mental Accounting of Income Tax and VAT with Tax Compliance [Volume 13, Issue 2, 2023, Pages 183-208]
-
Mental accounting
Mental Accounting and Financial Reporting Quality using Simultaneous Equations [Volume 13, Issue 2, 2023, Pages 157-182]
-
Meta
Dimensions of Corporate Governance In The Islamic Paradigm [Volume 11, Issue 4, 2021, Pages 161-180]
-
Meta-analysis
Meta-analysis of IFRS Adoption Effects on Financial Reporting Quality [Volume 7, Issue 2, 2017, Pages 47-88]
-
Meta-analysis
A Meta-Analysis of IFRS Adoption Effects on the Capital Market [Volume 8, Issue 4, 2018, Pages 197-222]
-
Meta-analysis
Meta-analysis of variables descriptive statistics in accounting journals [Volume 12, Issue 1, 2022, Pages 69-90]
-
Meta-Synthesis
International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024]
-
Methodology
A critical review of empirical research methodology in finance and accounting in Iran [Volume 4, Issue 2, 2014, Pages 99-127]
-
Mind Mapping
Evaluating the effect of using mind mapping model on the professional judgments of independent auditors [Volume 12, Issue 4, 2022, Pages 173-194]
-
Modeling
Explaining of Modeling the Auditor- Client Negotiations Paradigm Concerning Financial Reporting [Volume 6, Issue 4, 2016, Pages 143-170]
-
Modeling
Modeling of management accounting innovation implementation in Iranian manufactures [Volume 12, Issue 3, 2022, Pages 21-40]
-
Modeling Structural Equations
The Effect of Psychological well-being on academic satisfaction of graduate students in accounting with the moderating role of self-efficacy [Volume 12, Issue 3, 2022, Pages 41-60]
-
Modern and Post Modern Portfolio Theory
Analyzing the Performance of Iran Mutual Funds [Volume 3, Issue 2, 2013, Pages 21-41]
-
Momentum Strategy
Trading Volume and Return from Contrarian and Momentum Strategies in Tehran Stock Exchange [Volume 2, Issue 4, 2012, Pages 33-48]
-
Money laundering
The Factors Influencing the Money laundering [(Articles in Press)]
-
Monitoring
Monitoring through Short-Term Debts And Accrual-Based Earnings Management [Volume 9, Issue 2, 2019, Pages 1-20]
-
Monitoring levels
Effects of Manager Tacit Knowledge on Earnings Management Behavior at Different Levels of Monitoring: A behavioral approach [Volume 10, Issue 4, 2020, Pages 253-275]
-
Moral Competence
Plagiarism among Accounting Postgraduate Students [Volume 8, Issue 2, 2018, Pages 1-20]
-
Moral intelligence
Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit Partners [Volume 13, Issue 4, 2023, Pages 165-194]
-
Motivation
Multiple Intelligence -based Education in The Accounting Classroom, Improving Students' Performance, Motivation and Skills; New Experience [Volume 12, Issue 3, 2022, Pages 81-100]
-
Motivational Values
Utilitarianism; Motivational values and Audit commercialization: Evidence from the private sector of auditing [(Articles in Press)]
-
Multi
The factors affecting Interim financial reports lag [Volume 3, Issue 4, 2013, Pages 71-88]
-
Multi-Classification
Financial Reporting Fraud Scheme Prediction via Machine Learning Approach – Multiclass Classification [Volume 12, Issue 4, 2022, Pages 255-280]
-
Multilayer Feedforward Neural Network
Providing a Model for Measurement of Credit Risk at Melli Bank of Iran [(Articles in Press)]
-
Multiple Intelligence Theory
Multiple Intelligence -based Education in The Accounting Classroom, Improving Students' Performance, Motivation and Skills; New Experience [Volume 12, Issue 3, 2022, Pages 81-100]
-
Mutual Funds
Analyzing the Performance of Iran Mutual Funds [Volume 3, Issue 2, 2013, Pages 21-41]
N
-
National Standards of Accounting
Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard [Volume 2, Issue 1, 2012, Pages 85-103]
-
Nature of the Inquiry Questions
The Impact of the Structure of Inquiry Questions and Rapport between the Auditor and Client on Fraud Reporting [Volume 11, Issue 3, 2021, Pages 215-226]
-
Need for Cognition
The Impact of Need for Cognition and Ethical Capacity on Auditor's Objectivity [Volume 13, Issue 2, 2023, Pages 209-234]
-
Negotiation
Explaining of Modeling the Auditor- Client Negotiations Paradigm Concerning Financial Reporting [Volume 6, Issue 4, 2016, Pages 143-170]
-
Net Financing Activities
Relation in net cash flow variations from each rank of cashflow statement with P/E [Volume 4, Issue 1, 2014, Pages 75-91]
-
Net Investing Activities
Relation in net cash flow variations from each rank of cashflow statement with P/E [Volume 4, Issue 1, 2014, Pages 75-91]
-
Net Investment
The Relationships Among Financial Constraint, Cash Value and Net Investment in Firms Listed [Volume 3, Issue 2, 2013, Pages 167-189]
-
Net Operating Activities
Relation in net cash flow variations from each rank of cashflow statement with P/E [Volume 4, Issue 1, 2014, Pages 75-91]
-
Network Analysis
Sustainability Reporting: Ratings of Drivers and Indicators [Volume 10, Issue 2, 2020, Pages 71-114]
-
Neural Network
The Impact of Corporate Governance and Conservatism on the Predicting Ability of Bankruptcy Models based on Artificial Neural Network [Volume 6, Issue 2, 2016, Pages 113-132]
-
Neural Networks
Factors Effective on Timeliness of Financial Reporting: Using Synthetic Neural Networks and Decision Trees Techniques [Volume 5, Issue 3, 2015, Pages 119-137]
-
Neural Networks
Different Feature Selection Methods and Auditors' Opinion Type Prediction [Volume 8, Issue 1, 2018, Pages 81-102]
-
Neurological
Periodic Cognitive Biorhythmic Cycle and Auditors' Professional Judgment Quality [Volume 12, Issue 1, 2022, Pages 123-140]
-
Neuroticism
Personality Profile of the Iranian Accountants [Volume 1, Issue 2, 2011, Pages 127-150]
-
New Audit Report
The Current and New Audit Report: Viewpoints of Iranian Auditors [Volume 8, Issue 2, 2018, Pages 95-116]
-
New measure of accounting quality
Quantization and Empirical Evaluation of New Measure of Accounting Quality [Volume 6, Issue 3, 2016, Pages 91-114]
-
Non
A Comparison Investigation of Financial Reporting Quality in Financially Distressed and Non-Distressed FirmsCase Study: Listed Companies in TSE [Volume 2, Issue 1, 2012, Pages 51-66]
-
Non
The Relationship between Duality, Change in Members, Managerial Ownership and Agency Costs in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 35-53]
-
Non
Persistence and Valuation of Non-Operating Items [Volume 3, Issue 2, 2013, Pages 43-58]
-
Non-acceptance decision
Effective Factors on Client Non-acceptance Decision by Auditing Firms [Volume 11, Issue 4, 2021, Pages 151-168]
-
Non-accounting Indices
Effects of Accounting and Non-Accounting Indices on Financial Distress Prediction: Comparing Parametric and Non-parametric Methods [Volume 9, Issue 4, 2019, Pages 49-72]
-
Non؛ Auditing Services
A Survey of the Impact of Audit and the Same Time non-audit (Accounting, Managing and Consulting) Services on Auditor Independence [Volume 1, Issue 1, 2011, Pages 63-78]
-
Non-Cash Rewarded
Disclosure Quality and Management Bonus [Volume 7, Issue 1, 2017, Pages 43-61]
-
Non-financial sustainability performance
The Effect of Voluntary Disclosure of Historical and Prospective Non-Financial Information on the Non-Financial Sustainability Performance of Companies [Volume 13, Issue 1, 2023, Pages 101-120]
-
Non-linear Relationship
The Non-linear Impacts of Product Market Competition and Profitability on the Debts Ratio, by Consideration the whole Business Environment of Iran in order to Measurement competition [Volume 9, Issue 2, 2019, Pages 195-218]
-
Non-monetary Valuation
Human Capital Accounting Indicators based on the Non-monetary Valuation Approach (Case Study: Bank Melli of Iran) [Volume 11, Issue 1, 2021, Pages 241-277]
-
Non-Parametric Methods
Effects of Accounting and Non-Accounting Indices on Financial Distress Prediction: Comparing Parametric and Non-parametric Methods [Volume 9, Issue 4, 2019, Pages 49-72]
-
Number of Non-Executive officers
The Impact of Corporate Governance on Choosing Auditor: Evidence from Companies Listed on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 21-31]
O
-
Objectivity of the Auditor
The Impact of Need for Cognition and Ethical Capacity on Auditor's Objectivity [Volume 13, Issue 2, 2023, Pages 209-234]
-
Occupational flu
Designing an Occupational Flu Model in the Auditing Profession Using anInterpretive Structural Approach [Volume 13, Issue 2, 2023, Pages 109-134]
-
OECD Tax Compliance Model
Tax Compliance Factors in Iranian Tax System [Volume 9, Issue 1, 2019, Pages 284-313]
-
OHLC Prices
Overreaction modeling of Stock Market through Intraday OHLC Prices [Volume 4, Issue 2, 2014, Pages 179-196]
-
One dimensional and multidimensional models
Designing financial reporting transparency model [Volume 4, Issue 4, 2014, Pages 1-38]
-
Online Reporting
Environmental and Human Factors Affecting the Cloud Accounting Application [Volume 10, Issue 2, 2020, Pages 51-70]
-
Opacity in Financial Reporting
Social Responsibility, Corporate Governance and Lack of Financial Reporting Transparency In Tehran Stock Exchange [Volume 11, Issue 4, 2021, Pages 55-76]
-
Openness
Personality Profile of the Iranian Accountants [Volume 1, Issue 2, 2011, Pages 127-150]
-
Operating cash flow
The Effects of Operating Cash Flow and Firm Size on Investment Decisions in Capital Assets of listed firms on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 1-16]
-
Operating cash flow
The Relation between Earnings and Cash Measuring Factors with Predicting Future Cash Flows [Volume 5, Issue 2, 2015, Pages 161-176]
-
Operating cash flow
Accounting Information Quality And Operational Cash Flow [Volume 9, Issue 2, 2019, Pages 121-142]
-
Operating Cash Flows
The Relation between Operating Cash Flows based on the Five-section Model and Return on Investment based on the Four-section Model of Cash Flow Statement with Earnings Persistence [Volume 7, Issue 4, 2017, Pages 191-212]
-
Operating Items
Persistence and Valuation of Non-Operating Items [Volume 3, Issue 2, 2013, Pages 43-58]
-
Operational cash flow
The Effect of Cash Distributions to Shareholders on Operational and Free Cash Flow Predictability [Volume 6, Issue 3, 2016, Pages 137-152]
-
Operational Cash Flows
Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [Volume 2, Issue 2, 2012, Pages 89-103]
-
Operational Risk
Identification and ranking the criteria for measuring the risk of companies for listing in the capital market [Volume 12, Issue 4, 2022, Pages 27-48]
-
Opportunistic earnings management
Efficient Opportunistic Earning Management and Financial Constraints:
Testing of Debt Hypothesis in Accounting Positive Theories [Volume 9, Issue 3, 2019, Pages 1-23]
-
Opportunistic earnings management
Narcissism and Tendency to Earnings Management [Volume 10, Issue 4, 2020, Pages 1-24]
-
Optimal Leverage
The Relation between Financial Flexibility and Financing Type of Firms Listed in Tehran Stock Exchange (TSE) [Volume 6, Issue 4, 2016, Pages 171-190]
-
Optimism
Effects of Management Behavior on Investment Efficiency and Firm Value [Volume 10, Issue 1, 2020, Pages 53-76]
-
Organizational Factors
Auditors’ Opinion about the Factors Affecting their Job Satisfaction [Volume 2, Issue 4, 2012, Pages 65-94]
-
Organizational Performance
Innovative Factors Role in Successful Implementation of Enterprise Resource Planning Systems [Volume 2, Issue 4, 2012, Pages 95-110]
-
Organizational Performance
The Relation between ERM Techniques and Performance of Food Industry firms [Volume 4, Issue 3, 2014, Pages 45-60]
-
Organizational trust
Formulation of Trust Model of Manager and Management Accountants [Volume 10, Issue 2, 2020, Pages 163-186]
-
Other Operational Costs
Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [Volume 4, Issue 2, 2014, Pages 163-177]
-
Ou and Penman Predicting Model
Modeling of Accounting and Non Accounting Items Affecting Shareholders, Wealth: Prediction and Validation [Volume 8, Issue 2, 2018, Pages 181-216]
-
Outcome
Relation between auditors ‘expertise and ethical sensitivity and moral judgment [Volume 3, Issue 4, 2013, Pages 53-70]
-
Outside Directorships
Board of Directors Composition and other Selected Factors on Dividend Policy of Companies in TSE Studying the Impact [Volume 1, Issue 2, 2011, Pages 89-106]
-
Overconfidence Management
Effects of Corporate Governance and Management Overconfidence on Tax Avoidance of Firms in the Life-cycle Stages [Volume 10, Issue 4, 2020, Pages 49-81]
-
Overinvestment
The Study of Accruals and Conservatism Effect on Investment Efficiency [Volume 3, Issue 2, 2013, Pages 81-100]
-
Overinvestment
Corporate Governance and the Relation between Investor Sentiment and Corporate Investment Decisions [Volume 8, Issue 1, 2018, Pages 199-226]
-
Overreaction
Overreaction modeling of Stock Market through Intraday OHLC Prices [Volume 4, Issue 2, 2014, Pages 179-196]
-
Over-valuation
The Relation between Over-valuation and Disclosure of Internet Financial Information [Volume 4, Issue 4, 2014, Pages 79-103]
-
Overvaluation
Overvaluation and the Relation between Benchmark Beating and Unexpected Accruals [Volume 10, Issue 3, 2020, Pages 1-26]
-
Ownership Concentration
The Impact of Corporate Governance Mechanisms on Audit Quality and Real Earnings Management [Volume 6, Issue 2, 2016, Pages 23-45]
-
Ownership Concentration
Firms’ Characteristics and the Relation between Financial Statements Comparability and Corporate Cash Holdings [Volume 10, Issue 3, 2020, Pages 81-98]
-
Ownership Concentration and Mix
The Effect of Ownership Structure on Firms Value in Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 33-50]
-
Ownership of major shareholders
Effects of Corporate Governance Mechanisms on Unconditional Conservatism of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 1-22]
-
Ownership Percentage of Large Controlling Shareholder
The Impact of Corporate Governance on Choosing Auditor: Evidence from Companies Listed on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 21-31]
-
Ownership structure
The Effect of Ownership Structure on Firms Value in Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 33-50]
-
Ownership structure
The Ownership Structure and Value Added of Intellectual Capital [Volume 5, Issue 3, 2015, Pages 79-94]
-
Ownership structure
Board Independence and the Relation between Ownership Structure and the Tax Gap [Volume 8, Issue 2, 2018, Pages 117-134]
-
Ownership structure
Effects of the Board's Ownership and Oversight Structure And Audit Characteristics On Earning Management [Volume 9, Issue 4, 2019, Pages 299-326]
-
Ownership structure
Moderating Effect of Ownership Structure on the Relation between Financial Statement Comparability and Earnings Management [Volume 11, Issue 1, 2021, Pages 1-22]
P
-
Panel Data
The Effect of Firm Characteristics on Sustainability of Board Members and Independent Audit Opinion [Volume 1, Issue 1, 2011, Pages 79-99]
-
Panel Data
The factors affecting Interim financial reports lag [Volume 3, Issue 4, 2013, Pages 71-88]
-
Panel Data
Earnings Quality over Time [Volume 5, Issue 2, 2015, Pages 71-84]
-
Panel VAR approach
Dynamics of Diversification, Capital Structure and Profitability [Volume 11, Issue 4, 2021, Pages 169-186]
-
Paradigm Analysis
Analysis of the Paradigm in Management Accounting Researches in Iran: Evidence from the Past Three Decades [Volume 7, Issue 1, 2017, Pages 81-101]
-
Parametric Methods
Effects of Accounting and Non-Accounting Indices on Financial Distress Prediction: Comparing Parametric and Non-parametric Methods [Volume 9, Issue 4, 2019, Pages 49-72]
-
Parent Company
The Audit Report Lag of Subsidiaries: The Role of Deadline Determined by Parent Company [Volume 14, Issue 1, 2024, Pages 33-62]
-
Participation
Relation of Effective Communications and Participations to Auditors' Work Deviation and Corruption [Volume 10, Issue 1, 2020, Pages 1-21]
-
Particle Swarm Optimization
Application of Artificial Neural Network Hybrid Models with Metaheuristic Algorithms (PSO, ICA) in Earnings Management Forecast [Volume 10, Issue 2, 2020, Pages 213-248]
-
PEG Ratio
Predictability of PEG Ratio in Comparison with PE Ratio for Determining the Stock Price [Volume 3, Issue 1, 2013, Pages 1-16]
-
PE Ratio
Predictability of PEG Ratio in Comparison with PE Ratio for Determining the Stock Price [Volume 3, Issue 1, 2013, Pages 1-16]
-
Perception Factor
Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
-
Performance Criteria
Application of Machine Learning Methods (GPR-LASOO) To predict the Value of Firms Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 71-98]
-
Performance efficiency
The Impact of Corporate Political Relationships on Value-Based Management Performance Indicators and Operational Efficiency [Volume 11, Issue 3, 2021, Pages 47-78]
-
Performance Evaluation
Portfolio Performance Evaluation in Mutual Funds and Investment Companies With Henriksson – Merton Model [Volume 3, Issue 1, 2013, Pages 83-99]
-
Performance Evaluation
An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
-
Performance Evaluation
Evaluation of financial performance using ISM and BWM [Volume 12, Issue 2, 2022, Pages 111-130]
-
Performance Evaluation Criteria
The Relationship between Performance Evaluation Criteria and Abnormal Stock Return [Volume 2, Issue 2, 2012, Pages 73-87]
-
Performance measurement
A Board of Directors Compensation Model for Iranian Firms [Volume 8, Issue 4, 2018, Pages 127-154]
-
Performance Measurement Indicators
Identifying and Ranking the Balanced Scorecard Performance Indicators (Case Study: National Iranian Gas Company) [Volume 3, Issue 4, 2013, Pages 129-146]
-
Periodic Cognitive Biorhythmic
Periodic Cognitive Biorhythmic Cycle and Auditors' Professional Judgment Quality [Volume 12, Issue 1, 2022, Pages 123-140]
-
Persistence
Persistence and Valuation of Non-Operating Items [Volume 3, Issue 2, 2013, Pages 43-58]
-
Personal Characteristics Factor
Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
-
Personality Traits
Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation [Volume 9, Issue 3, 2019, Pages 277-300]
-
Personality type
Interesting Accounting Information for Tehran Stock Exchange Investors with Different Personalities [Volume 10, Issue 4, 2020, Pages 26-50]
-
Pharmaceutical Industry
Financial and Non-Financial Risks of Pharmaceutical Industry: Identification and Continuous Monitoring Capability in Internal Audit [Volume 11, Issue 1, 2021, Pages 193-216]
-
Phenomenological Process
Development of Philanthropic Practices in the Implementation of Accounting based on the Phenomenological Process [(Articles in Press)]
-
Philanthropic
Development of Philanthropic Practices in the Implementation of Accounting based on the Phenomenological Process [(Articles in Press)]
-
Physical Capital Value Added
Intellectual Capital and its Relation with Cost of Equity [Volume 2, Issue 4, 2012, Pages 1-18]
-
Plagiarism
Plagiarism among Accounting Postgraduate Students [Volume 8, Issue 2, 2018, Pages 1-20]
-
Political Connection
Political Connection and Corporate Social Responsibility: Product Market Competition [Volume 9, Issue 3, 2019, Pages 301-325]
-
Political Connections
Related Party Transactions and the Relation between Political Connections and Audit Report Lag [Volume 10, Issue 2, 2020, Pages 161-268]
-
Political Connections
The Impact of Corporate Political Relationships on Value-Based Management Performance Indicators and Operational Efficiency [Volume 11, Issue 3, 2021, Pages 47-78]
-
Political Costs
Political Costs and Tax Gap [Volume 9, Issue 2, 2019, Pages 161-194]
-
Political Hypotheses
Political Costs and Tax Gap [Volume 9, Issue 2, 2019, Pages 161-194]
-
Post Implementation Review of accounting standards
A Framework for Post Implementation Review of Iranian Accounting Standards [Volume 6, Issue 4, 2016, Pages 23-44]
-
Power Usurpation
Designing the Framework of Power Usurpation of Audit Partners: Identifying the Key Factors Affecting the Authoritarianism of Audit Partners [Volume 14, Issue 2, 2024]
-
Predicted Net Earnings
Information Content of Net Earnings and the Stock Price Adjustment [Volume 1, Issue 1, 2011, Pages 7-19]
-
Prediction
Accuracy of Disclosure Level Prediction by Ant Colony Algorithm and Differential Evolution [Volume 8, Issue 2, 2018, Pages 153-180]
-
Prediction error
The Effect of Cash Distributions to Shareholders on Operational and Free Cash Flow Predictability [Volume 6, Issue 3, 2016, Pages 137-152]
-
Presentation Format of Information
Effects of Cognitive Bias of Master Accounting Students on the Accuracy of Their Judgments Regarding Cost Behavior and Information Type [Volume 9, Issue 2, 2019, Pages 247-270]
-
Price Behavior
Stock Returns and Earnings Surprises : Market Level Vs. Firm Level [Volume 3, Issue 4, 2013, Pages 39-52]
-
Price Limit
Examining Relationshionship Between on Limit Price And Information Asymmetry In Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 69-82]
-
Price to Earning Ratio
Relation in net cash flow variations from each rank of cashflow statement with P/E [Volume 4, Issue 1, 2014, Pages 75-91]
-
Privatization
The Effect of Article 44 of the Constitution Law on Liquidity in Tehran Stock Exchange with Dynamic Panel Data (DPD) and GMM Method [Volume 5, Issue 4, 2015, Pages 89-108]
-
Probability of Fraudulent
Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
-
Production Performance
The Relationships Among Management Accounting Information, Organizational Learning And Production Performance [Volume 3, Issue 3, 2013, Pages 125-145]
-
Product Market Competition
Examining the Effect Of Product Market Competition and Return Momentum on Cost of Equity Capital of Companies Listed in Tehran Stock Exchang [Volume 7, Issue 2, 2017, Pages 237-264]
-
Product Market Competition
Corporate Governance And The Relation between Product Market Competition and Audit Fees [Volume 7, Issue 4, 2017, Pages 33-52]
-
Product Market Competition
Competition in Product Market and Stock Price Crash Risk [Volume 8, Issue 4, 2018, Pages 299-320]
-
Product Market Competition
The Non-linear Impacts of Product Market Competition and Profitability on the Debts Ratio, by Consideration the whole Business Environment of Iran in order to Measurement competition [Volume 9, Issue 2, 2019, Pages 195-218]
-
Product Market Competition
Political Connection and Corporate Social Responsibility: Product Market Competition [Volume 9, Issue 3, 2019, Pages 301-325]
-
Product Market Competition
Effects of Macroeconomic Variables and Product Market Competition on Earnings Quality Using Structural Equation Model [Volume 10, Issue 3, 2020, Pages 235-260]
-
Product Market Non-financial Performance
The Moderating Role of Product Market Non-Financial Performance in the Relationship Between ESG Activities and Financial Performance in Listed Companies in the Tehran Stock Exchange. [Volume 14, Issue 2, 2024]
-
Product Market Treats
Competition in Product Market and Stock Price Crash Risk [Volume 8, Issue 4, 2018, Pages 299-320]
-
Profession
Presenting the model to development skills and quality of work of an Auditor from the profession and employer’s point of view [Volume 12, Issue 3, 2022, Pages 281-300]
-
Professional Journal
Analysis of the Paradigm in Management Accounting Researches in Iran: Evidence from the Past Three Decades [Volume 7, Issue 1, 2017, Pages 81-101]
-
Professional judgment
Evaluating the effect of using mind mapping model on the professional judgments of independent auditors [Volume 12, Issue 4, 2022, Pages 173-194]
-
Professional skepticism
Professional Skepticism and Auditors' Assessment of the Risk of Material Misstatement with Emphasis on Social Cognition Theory [Volume 13, Issue 1, 2023, Pages 161-180]
-
Professional skepticism
Auditor Industry Range and Auditors Exercise Professional Skepticism [Volume 13, Issue 3, 2023, Pages 165-188]
-
Profitability
Investigating the Effect of Firm Level Factors on Debt Maturity Structure [Volume 1, Issue 1, 2011, Pages 39-62]
-
Profitability
Life Cycle Stages Effects on Profitability and Growth of Enterprise Companies [Volume 1, Issue 2, 2011, Pages 49-66]
-
Profitability
Future Value of Firm, Capital Structure, Dividend Policy, and Profitability in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 2, 2011, Pages 107-125]
-
Profitability
The Relation of Firm Size, Industry Type and Profitability to Social and Environmental Information Disclosure [Volume 5, Issue 1, 2015, Pages 87-103]
-
Profitability
The Relation of Related Party Transactions To Disclosure Quality, Earnings Management and Profitability [Volume 8, Issue 2, 2018, Pages 71-94]
-
Profitability
The Non-linear Impacts of Product Market Competition and Profitability on the Debts Ratio, by Consideration the whole Business Environment of Iran in order to Measurement competition [Volume 9, Issue 2, 2019, Pages 195-218]
-
Profitability
Dynamics of Diversification, Capital Structure and Profitability [Volume 11, Issue 4, 2021, Pages 169-186]
-
Profit forecast
Accounting Information Quality And Operational Cash Flow [Volume 9, Issue 2, 2019, Pages 121-142]
-
Profit Smoothing
Accounting Information Quality And Operational Cash Flow [Volume 9, Issue 2, 2019, Pages 121-142]
-
Profit sustainability
Accounting Information Quality And Operational Cash Flow [Volume 9, Issue 2, 2019, Pages 121-142]
-
Properly Drawn Up
Who is in Favor of "True and Fair View" ("Properly Drawn Up" in Iran) Vagueness? [Volume 8, Issue 3, 2018, Pages 83-110]
-
Proportion of Non-Executive Directors
Audit Committee Characteristics, Quality of Disclosure and Proportion of Non-Executive Directors [Volume 6, Issue 4, 2016, Pages 191-218]
-
PSO Algorithm
Examination of Variables Affecting Dividend Forecast Using Hybrid Models of PSO-LARS and PSO-SVR Algorithms [Volume 2, Issue 4, 2012, Pages 111-130]
-
Public Sector
Identifying the Components of Public Sector Debt Reporting in Iran [Volume 12, Issue 1, 2022, Pages 181-200]
-
Public Sector
Performance Audit-Capability Model (PA-CM) for the public sector of Iran [Volume 12, Issue 3, 2022, Pages 181-200]
-
Public Welfare
Effects of Corporate Social Responsibility on Sticky Cost Behavior [Volume 7, Issue 1, 2017, Pages 1-28]
-
Pulic’s Model
The Investigation Intellectual Capital Effect on Market Value and Financial Performance of Cement Industry Companies Listed onTehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 51-66]
-
Pulic’s Model
Investigation of the relationship between bankruptcy risk, intellectual capital and its components for the companies listed in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 115-141]
Q
-
Q Tobin
Optimal Level of Working Capital Management and Financial Constraint [Volume 9, Issue 1, 2019, Pages 1-22]
-
Qualitative characteristics of accounting information
Explaining the Effect of Integrated Business Model Disclosure on the Quality and Usefulness of Accounting Information with the Mediating Role of the Corporate Characteristics [Volume 13, Issue 2, 2023, Pages 79-108]
-
Qualitative Content Analysis
Qualitative Content Analysis of Corporate Social Responsibility Reports with Emphasis on Social Stakeholders [Volume 11, Issue 3, 2021, Pages 79-112]
-
Qualitative Features of Accounting Information
Investigating the Necessity of Implementing and Applying " IFRS for Small and Medium Enterprises" in Iran [Volume 11, Issue 3, 2021, Pages 113-138]
-
Qualitative research
The developing of auditors' whistleblowing by using grounded theory [Volume 12, Issue 3, 2022, Pages 161-180]
-
Quality
Manager's Attention to Factors of the Organization Success [Volume 1, Issue 2, 2011, Pages 7-26]
-
Quality
Financial Statement Restatements Impacts on Accrual Quality [Volume 3, Issue 1, 2013, Pages 119-147]
-
Quality Model of ISO/IEC9126
An Evaluation of Quality Criteria of Informations Systems Based on ISO/IEC Standard Among Selected Iranian Organizations [Volume 2, Issue 4, 2012, Pages 131-147]
-
Quality of accounting information
quality of accounting information and stock price adjustment [Volume 4, Issue 2, 2014, Pages 21-45]
-
Quality of Financial Information
Effects of Audit Reports Delay and Internal Control Weaknesses on Investment Efficiency [Volume 10, Issue 1, 2020, Pages 23-51]
-
Quantitative Content Analysis
A Decade of Qualitative Research in Iranian Accounting Research Journals [Volume 13, Issue 1, 2023, Pages 41-60]
-
Quarterly Journal
Content Analysis of the Scientific ـ Research Journal of “Empirical Research in Accounting” [Volume 10, Issue 1, 2020, Pages 121-140]
R
-
Ranking
Sustainability Reporting: Ratings of Drivers and Indicators [Volume 10, Issue 2, 2020, Pages 71-114]
-
Rapidminer
Content Framework of Creative Accounting Stimuli based on Rapidminer Clustering Technique: Implementation of Hartigan-Wong Algorithm [Volume 13, Issue 4, 2023, Pages 245-276]
-
Ratio of book value to market value
The Relation between Earnings Conservatism and Balance Sheet Conservatism [Volume 5, Issue 2, 2015, Pages 145-160]
-
Readability
Investigating the Effect of Economic and Accounting performance Criteria on the Readability of Financial Reporting Based on the Information Narrative Disclosure [Volume 13, Issue 1, 2023, Pages 21-40]
-
Readability
A New model for Measuring the Readability of Financial Reports and Management obfuscation Hypothesis [Volume 13, Issue 2, 2023, Pages 55-78]
-
Readability of financial reporting
Readability of Financial Statements and Auditor Strategies to deal with Audit Risk [Volume 11, Issue 1, 2021, Pages 137-169]
-
Real activity earnings management
Earnings Management Tools in Distressed and Healthy Firms [Volume 8, Issue 4, 2018, Pages 345-362]
-
Real and legal customers
Providing a Model for Measurement of Credit Risk at Melli Bank of Iran [(Articles in Press)]
-
Real Earning Management
The Moderating Role of Family Ownership in the Relationship between Life Cycle and Real Earning Management in Tehran Stock Exchange Listed Companies [Volume 14, Issue 2, 2024]
-
Real Earnings Management
Financial Leverage Levels and Firms’ Real Earnings Management [Volume 6, Issue 3, 2016, Pages 205-222]
-
Real Earnings Management
Real Earnings Management Reversal and Long-Term Operating Performance [Volume 8, Issue 3, 2018, Pages 33-48]
-
Real Earnings Management
Board of Directors’ Financial literacy and Real Earnings Management [Volume 9, Issue 3, 2019, Pages 143-169]
-
Real Earnings Management
Board of Directors’ Financial literacy and Real Earnings Management [Volume 9, Issue 3, 2019, Pages 171-197]
-
Real Earnings Management
Managerial Entrenchment and Earnings Management [Volume 9, Issue 3, 2019, Pages 245-275]
-
Real Earnings Management Reversal
Real Earnings Management Reversal and Long-Term Operating Performance [Volume 8, Issue 3, 2018, Pages 33-48]
-
Recent Universities Graduates
Employment of Recent University Graduates in Iranian Firms' Internal Audit Department [Volume 9, Issue 2, 2019, Pages 93-120]
-
Recession
The Effects of Business Cycle and Debt Maturity on a Firm’s Investment in Fixed Assets [Volume 7, Issue 3, 2017, Pages 141-160]
-
Related party transactions
Identifying Motives of Related Party Transactions [Volume 2, Issue 4, 2012, Pages 49-64]
-
Related party transactions
The Relation between Complex Ownership Structure in Subsidiary Firms and Related Party Transactions [Volume 6, Issue 3, 2016, Pages 41-62]
-
Related party transactions
The Relation of Related Party Transactions To Disclosure Quality, Earnings Management and Profitability [Volume 8, Issue 2, 2018, Pages 71-94]
-
Related party transactions
Auditor Expertise and the Relation between Related Party Transactions and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 55-75]
-
Related party transactions
Moderating Effects of Related Party Transactions on The Relation between Disclosure of Research and Development Expenditures and Firm's Value [Volume 10, Issue 1, 2020, Pages 203-225]
-
Related party transactions
Related Party Transactions and Accounting Information Quality: Opportunistic Behavior of Managers [Volume 10, Issue 2, 2020, Pages 187-212]
-
Related party transactions
Related Party Transactions and the Relation between Political Connections and Audit Report Lag [Volume 10, Issue 2, 2020, Pages 161-268]
-
Related party transactions
The Association between Related-party Transactions and the Existence of Distortions in Financial Statements and the Financial Reporting Quality: The Role of Restatements and Accrual Estimation Errors [Volume 13, Issue 2, 2023, Pages 1-26]
-
Relational capital
Intellectual Capital Measurement and Reporting Model in Iran [Volume 12, Issue 3, 2022, Pages 1-20]
-
Relevance
Value Relevance of Accounting Information in Corporate Financing Decisions: Evidence from Iran [Volume 2, Issue 2, 2012, Pages 1-15]
-
Relevance
The Relevance of Intangible Assets Considering Firm's Life Cycle [Volume 6, Issue 1, 2016, Pages 1-14]
-
Rennie Entropy
Entropy of Accrual Items of Modified Jones Model and Financial Stability and Their Estimation Based on Whale and Genetics Algorithm [Volume 13, Issue 3, 2023, Pages 211-236]
-
Reported Goodwill
The Value Relevance of Reported Goodwill [Volume 3, Issue 3, 2013, Pages 111-124]
-
Reporting And Monitoring
A Pattern of Implementing Fair Value System in Iran: Focusing on Reporting and Monitoring [Volume 12, Issue 1, 2022, Pages 141-172]
-
Reporting Financial Statements
Factors Effective on Timeliness of Financial Reporting: Using Synthetic Neural Networks and Decision Trees Techniques [Volume 5, Issue 3, 2015, Pages 119-137]
-
Reporting Quality
Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard [Volume 2, Issue 1, 2012, Pages 85-103]
-
Research
Future Studies on Management Accounting: Education and Research Perspective [Volume 10, Issue 1, 2020, Pages 77-96]
-
Research Ethics
The Effect of Hidden Curriculum on Research Ethics in Accounting Students [Volume 13, Issue 2, 2023, Pages 235-260]
-
Residual Income Valuation Model
The Effect of Investors Sentiment and Accounting Information on Stock Price [Volume 6, Issue 4, 2016, Pages 219-255]
-
Restatement
Investigation of Restating Companies’ Earnings Quality [Volume 4, Issue 2, 2014, Pages 129-147]
-
Restructured Financial Statements
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, 2018, Pages 53-84]
-
Return
A Comparison of Cash Flows-based Financial Information and Accrual Accounting-based Financial Information in Forecasting Return Considering Corporate Life Cycle [Volume 3, Issue 1, 2013, Pages 149-167]
-
Return
Overreaction modeling of Stock Market through Intraday OHLC Prices [Volume 4, Issue 2, 2014, Pages 179-196]
-
Returnof Stock
The Effect of Conservative Reporting of Depreciation on the Factors such as, Return of Stock, Value Relevance and Sustainability of Profit [Volume 2, Issue 1, 2012, Pages 105-122]
-
Return On Assets (ROA)
Business Strategies and Corporate Financial Performance [Volume 8, Issue 3, 2018, Pages 157-184]
-
Review"
Curriculum revision based on skills needs of employment market
Case study: Accounting program in the associate degree of the Technical and Vocational University [Volume 12, Issue 4, 2022, Pages 195-222]
-
Risk assessment
Financial and Non-Financial Risks of Pharmaceutical Industry: Identification and Continuous Monitoring Capability in Internal Audit [Volume 11, Issue 1, 2021, Pages 193-216]
-
Risk assessment
Development of an enterprise risk management implementation framework in the banking industry ( multiple case study) [(Articles in Press)]
-
Risk Disclosure
Risk Disclosure: The Effect of Audit Committee Characteristics [Volume 13, Issue 1, 2023, Pages 141-160]
-
Risk Identification
Development of an enterprise risk management implementation framework in the banking industry ( multiple case study) [(Articles in Press)]
-
Risk management
The Role of Capital in Financial Institutions and Systemic Risk [Volume 4, Issue 3, 2014, Pages 127-147]
-
Risk management
Presenting the Tax Audit Risk Model in the Comprehensive Tax Plan with ISM-ANP Approach [Volume 13, Issue 1, 2023, Pages 61-80]
-
Risk management
Development of an enterprise risk management implementation framework in the banking industry ( multiple case study) [(Articles in Press)]
-
Risk of stock prices crash
The Effect of Environmental Performance on Stock Price Crash Risk with Emphasis on Conservative Accounting in TSE [Volume 13, Issue 1, 2023, Pages 121-140]
-
Risk-taking
Managerial Overconfidence Effects on Risk-Taking and Performance [Volume 9, Issue 1, 2019, Pages 340-365]
-
Risk Tax Audit
Presenting the Tax Audit Risk Model in the Comprehensive Tax Plan with ISM-ANP Approach [Volume 13, Issue 1, 2023, Pages 61-80]
-
ROE
Earning Management efficient contracting theory and its Role in Value Creation [Volume 4, Issue 1, 2014, Pages 159-177]
-
ROIC
Earning Management efficient contracting theory and its Role in Value Creation [Volume 4, Issue 1, 2014, Pages 159-177]
-
Role conflict management
Internal Auditors’ Role Conflict Management Model [Volume 13, Issue 3, 2023, Pages 1-26]
S
-
Sale and Administrative Expenses
Real Earnings Management Reversal and Long-Term Operating Performance [Volume 8, Issue 3, 2018, Pages 33-48]
-
Sales general and Administrative Costs
Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [Volume 4, Issue 2, 2014, Pages 163-177]
-
Satisfaction
Accounting Benefits and Satisfaction in an ERP Environment [Volume 7, Issue 1, 2017, Pages 153-189]
-
Scenario Planning
Evaluation of The Emergence Key Drivers of Creative Accounting in the Future of The Financial Reporting Legitimacy [Volume 14, Issue 2, 2024]
-
Scientific Cooperation
Investigating the Scientific Production of Iranian Accounting Faculty Members in Scopus from 2006-2021 through a Scientometric Approach [Volume 13, Issue 2, 2023, Pages 27-54]
-
Scientific Productions
Investigating the Scientific Production of Iranian Accounting Faculty Members in Scopus from 2006-2021 through a Scientometric Approach [Volume 13, Issue 2, 2023, Pages 27-54]
-
Seasonal Earnings
Stock Returns and Earnings Surprises : Market Level Vs. Firm Level [Volume 3, Issue 4, 2013, Pages 39-52]
-
Seasoned Equity Offerings
Relation of Size, Earning Management and Market Timing to the Firm Performance in Seasoned Equity Offerings [Volume 7, Issue 1, 2017, Pages 189-219]
-
Selecting Factors
Examination of Variables Affecting Dividend Forecast Using Hybrid Models of PSO-LARS and PSO-SVR Algorithms [Volume 2, Issue 4, 2012, Pages 111-130]
-
Selectivity
Portfolio Performance Evaluation in Mutual Funds and Investment Companies With Henriksson – Merton Model [Volume 3, Issue 1, 2013, Pages 83-99]
-
Semi-Strong Market Efficiencies
Accounting Information & Semi- Strong Stock Market Efficiency [Volume 10, Issue 2, 2020, Pages 23-50]
-
Shannon Entropy
Entropy of Accrual Items of Modified Jones Model and Financial Stability and Their Estimation Based on Whale and Genetics Algorithm [Volume 13, Issue 3, 2023, Pages 211-236]
-
Shareholder Rights
The Effect of Shareholder Rights on Earnings Quality [Volume 3, Issue 3, 2013, Pages 147-172]
-
Shareholder Rights
The Relation between Corporate Governance Quality and Stock Return Volatility [Volume 6, Issue 3, 2016, Pages 115-136]
-
Shareholder value added
Shareholders Wealth and Top Executives Compensation: A New Approach to Test Effectiveness of Executive Compensation [Volume 5, Issue 4, 2015, Pages 29-54]
-
Sharp and Trainer Criteria
The Relation between Financial Flexibility and Performance of Iranian Investment Firms from the Market Point of View [Volume 5, Issue 1, 2015, Pages 165-180]
-
Short-term debts
Monitoring through Short-Term Debts And Accrual-Based Earnings Management [Volume 9, Issue 2, 2019, Pages 1-20]
-
Short-term trends of Performance criteria and Dividend
Stock Market Behavioral Reaction Based on the Failure of Long-Term and Short-Term Decreasing Trends of Corporate Performance Criteria in the Time of Dividend Increase [Volume 9, Issue 2, 2019, Pages 293-322]
-
Side Beta
Analyzing the Performance of Iran Mutual Funds [Volume 3, Issue 2, 2013, Pages 21-41]
-
Signaling model
Signaling and the Valuation at IPOs [Volume 2, Issue 2, 2012, Pages 55-72]
-
Signed accruals
The effect of auditor suggested reforms on earnings quality [Volume 9, Issue 2, 2019, Pages 69-92]
-
Simulation
Simulation of Agency Costs of Manager-Owner Using the System Dynamics Approach: Study of Shiraz Petrochemicals [Volume 10, Issue 4, 2020, Pages 113-149]
-
Size Of Internal Audit Function
Internal Audit Effectiveness [Volume 9, Issue 4, 2019, Pages 247-270]
-
Skills
Multiple Intelligence -based Education in The Accounting Classroom, Improving Students' Performance, Motivation and Skills; New Experience [Volume 12, Issue 3, 2022, Pages 81-100]
-
Small and Medium-Sized Entities
Needs Assessment of Accounting Standards for small and medium-sized Entities (SMEs) from the Perspective of Creditors and Financial Information Providers [Volume 12, Issue 1, 2022, Pages 91-122]
-
Social and Environmental Disclosure
The Relation of Firm Size, Industry Type and Profitability to Social and Environmental Information Disclosure [Volume 5, Issue 1, 2015, Pages 87-103]
-
Social Behaviors
Investors' Reaction to Corporation Social Responsibility Types [Volume 3, Issue 1, 2013, Pages 101-117]
-
Social Reporting Themes
Qualitative Content Analysis of Corporate Social Responsibility Reports with Emphasis on Social Stakeholders [Volume 11, Issue 3, 2021, Pages 79-112]
-
Social responsibility
The Relationship between Corporate Social Responsibility and Financial Performance of the Firms Listed on Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 1-20]
-
Social responsibility
Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting [Volume 9, Issue 2, 2019, Pages 351-372]
-
Social responsibility
Political Connection and Corporate Social Responsibility: Product Market Competition [Volume 9, Issue 3, 2019, Pages 301-325]
-
Social responsibility
Effects of Product Market Competition on the Relation between Corporate Social Responsibility and Cash Holding [Volume 10, Issue 4, 2020, Pages 151-176]
-
Social responsibility
A Financial, Governance and Social Responsibility Evaluation Comprehensive Model (FGCSM) based on Six Approaches and New Perspective of Performance Evaluation [Volume 11, Issue 2, 2021, Pages 1-26]
-
Social responsibility
Managers Narcissism, Leadership Styles Choices and Decision Making in Accounting [Volume 13, Issue 3, 2023, Pages 261-290]
-
Social responsibility
The Effect of Social Responsibility Performance on the Relationship between Tax Planning and Corporation Value [Volume 13, Issue 4, 2023, Pages 83-110]
-
Social trust
The Relation between Social Trust and Investors' Reaction to Earning Announcement and the Impact of Earning Quality and Delay in Reporting on this Relation [Volume 7, Issue 3, 2017, Pages 101-120]
-
Social trust
Modeling the Moderating Effects of Corporate Governance On the Relation between Social Trust and Tax Avoidance [Volume 9, Issue 4, 2019, Pages 221-246]
-
Social Values
Development of Philanthropic Practices in the Implementation of Accounting based on the Phenomenological Process [(Articles in Press)]
-
Sophisticated Investor
Investors' Reaction to Corporation Social Responsibility Types [Volume 3, Issue 1, 2013, Pages 101-117]
-
Southern Khorasan Province of Iran Tax System's Efficiency
The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System [Volume 7, Issue 2, 2017, Pages 150-176]
-
Specialized journal
Analysis of the Paradigm in Management Accounting Researches in Iran: Evidence from the Past Three Decades [Volume 7, Issue 1, 2017, Pages 81-101]
-
Speed of adjustment
Speed of Adjustment to Target Capital Structure based on Interaction between Trade-off and Pecking order Theories in TSE [Volume 6, Issue 2, 2016, Pages 161-186]
-
Spiritual intelligence
Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit Partners [Volume 13, Issue 4, 2023, Pages 165-194]
-
Square of Discretionary Accruals
The Relationship between Financial Reporting Quality and Idiosyncratic Stock Return Volatility Among Companies Listed on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 17-32]
-
Stakeholders
Qualitative Content Analysis of Corporate Social Responsibility Reports with Emphasis on Social Stakeholders [Volume 11, Issue 3, 2021, Pages 79-112]
-
Stakeholders
Internal Auditors’ Role Conflict Management Model [Volume 13, Issue 3, 2023, Pages 1-26]
-
Standard No. 12
The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System [Volume 7, Issue 2, 2017, Pages 150-176]
-
Statement of Cash Flows
Proposed model for Statement of Cash Flows based on formal logic [Volume 7, Issue 2, 2017, Pages 89-126]
-
Statement of Cash Flows. Agency Theory
Auditor’s view of statement of cash flows auditing [Volume 12, Issue 4, 2022, Pages 49-70]
-
Stickiness of manager's expectations
Stickiness of Manager's Expectations and Profitability Anomalies [Volume 10, Issue 4, 2020, Pages 177-197]
-
Sticky Accruals
Accruals Quality Evaluation Improvement [Volume 7, Issue 3, 2017, Pages 1-20]
-
Stock Crash Risk
Competition in Product Market and Stock Price Crash Risk [Volume 8, Issue 4, 2018, Pages 299-320]
-
Stock Dividend
Examination of Variables Affecting Dividend Forecast Using Hybrid Models of PSO-LARS and PSO-SVR Algorithms [Volume 2, Issue 4, 2012, Pages 111-130]
-
Stock Dividend
The effect of capital raising goal announcement on stock price changes around the E.G.M dates [Volume 12, Issue 4, 2022, Pages 121-146]
-
Stock exchange
Mental Accounting and Financial Reporting Quality using Simultaneous Equations [Volume 13, Issue 2, 2023, Pages 157-182]
-
Stock Liquidity
Information Transparency and Stock Liquidity [Volume 4, Issue 2, 2014, Pages 85-98]
-
Stock Liquidity
The Relation between Asset Liquidity and Stock Liquidity in Tehran Stock Exchange [Volume 4, Issue 4, 2014, Pages 61-77]
-
Stock Market
Overreaction modeling of Stock Market through Intraday OHLC Prices [Volume 4, Issue 2, 2014, Pages 179-196]
-
Stock market behavioral reaction
Stock Market Behavioral Reaction Based on the Failure of Long-Term and Short-Term Decreasing Trends of Corporate Performance Criteria in the Time of Dividend Increase [Volume 9, Issue 2, 2019, Pages 293-322]
-
Stock Market Liquidity
Market liquidity, business cycles and economic growth [Volume 4, Issue 1, 2014, Pages 201-215]
-
Stock Market Model
The Investigation of the Relationship between Exchange Rate Fluctuations and Banks’ Stock Return in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 57-73]
-
Stock Price
Predictability of PEG Ratio in Comparison with PE Ratio for Determining the Stock Price [Volume 3, Issue 1, 2013, Pages 1-16]
-
Stock Price
Costs Stickiness and The Relation between Management Overconfidence and Value Relevance [Volume 8, Issue 4, 2018, Pages 85-104]
-
Stock Price Delay
quality of accounting information and stock price adjustment [Volume 4, Issue 2, 2014, Pages 21-45]
-
Stock Rate of Return
Imperical Investigation of the Relationship between Human Resource Value and Stock Rate of Return of CompaniesListed on Tehran Stock Exchange [Volume 2, Issue 2, 2012, Pages 17-33]
-
Stock Return
Accruals and Cash Flows in Explaining Stock Returns [Volume 1, Issue 2, 2011, Pages 67-88]
-
Stock Return
The Investigation of the Relationship between Exchange Rate Fluctuations and Banks’ Stock Return in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 57-73]
-
Stock Return
Examining association between financial statements restatements with auditor switches [Volume 4, Issue 2, 2014, Pages 197-215]
-
Stock Return
The Relation between the Quality of Accounting Information Disclosure and Stock Return Volatility [Volume 5, Issue 4, 2015, Pages 131-144]
-
Stock Return
The Role of Financing Resources in the Relation between Assets Growth and Firm's Stock Return [Volume 5, Issue 3, 2015, Pages 95-118]
-
Stock Return
Corporate Governance And Relation between Free Cash Flow and Return [Volume 7, Issue 4, 2017, Pages 213-233]
-
Stock Return
Modeling of Accounting and Non Accounting Items Affecting Shareholders, Wealth: Prediction and Validation [Volume 8, Issue 2, 2018, Pages 181-216]
-
Stock Return
The effect of capital raising goal announcement on stock price changes around the E.G.M dates [Volume 12, Issue 4, 2022, Pages 121-146]
-
Stock Returns
6) The Relation of Business Strategy with Earnings Quality and Stock Return in Firms listed in TSE [Volume 4, Issue 3, 2014, Pages 105-127]
-
Stock return volatility
The Relation between Corporate Governance Quality and Stock Return Volatility [Volume 6, Issue 3, 2016, Pages 115-136]
-
Stock Right
The effect of capital raising goal announcement on stock price changes around the E.G.M dates [Volume 12, Issue 4, 2022, Pages 121-146]
-
Stocks
Earnings Management and the Market Performance of Stock Dividend Distributing Firms [Volume 5, Issue 4, 2015, Pages 145-166]
-
Strategic Management Accounting Techniques
The Effectiveness of Competitive Measures of Firms Based on Strategic Management Accounting Techniques through Analysis CARD and Developed Theory of Rough (ERST) [Volume 11, Issue 1, 2021, Pages 127-168]
-
Strategic Map
Identifying and Ranking the Balanced Scorecard Performance Indicators (Case Study: National Iranian Gas Company) [Volume 3, Issue 4, 2013, Pages 129-146]
-
Strategic Risk
Identification and ranking the criteria for measuring the risk of companies for listing in the capital market [Volume 12, Issue 4, 2022, Pages 27-48]
-
Strategy risk management
The Relation between ERM Techniques and Performance of Food Industry firms [Volume 4, Issue 3, 2014, Pages 45-60]
-
Structural capital
Intellectual Capital Measurement and Reporting Model in Iran [Volume 12, Issue 3, 2022, Pages 1-20]
-
Structural Capital Value Added
Intellectual Capital and its Relation with Cost of Equity [Volume 2, Issue 4, 2012, Pages 1-18]
-
Structural Equation Approach
Analysis of the Relationship between Corporate Governance and Corporate Earnings with Cost Sticking and Accounting Conservatism in Iranian Capital Market with Structural Equation Approach [Volume 9, Issue 3, 2019, Pages 199-219]
-
Structural Equation Model
Components of the Knowledge and Skills in Accounting Education in the New Business Environment with Structural Equation Modeling Approach [Volume 2, Issue 2, 2012, Pages 105-119]
-
Structural Equation Model
Effects of Macroeconomic Variables and Product Market Competition on Earnings Quality Using Structural Equation Model [Volume 10, Issue 3, 2020, Pages 235-260]
-
Structural Equation Modeling
Structural Equation Modeling to Study Effects of Corporate Governance on Cost of Equity Capital [Volume 8, Issue 1, 2018, Pages 129-146]
-
Structural Equation Modeling
The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange [Volume 8, Issue 3, 2018, Pages 185-210]
-
Structural Equation Modeling
A Contingency Model for Impact of Board Structure on Earning Quality: Structural Equation Modeling Approach [Volume 10, Issue 3, 2020, Pages 99-126]
-
Structuration Theory
Explaining the Quality of Disclosure Based on the Theory of Structuration and the Islamic Approach [Volume 13, Issue 3, 2023, Pages 99-132]
-
Structure of debt maturity
The Effects of Business Cycle and Debt Maturity on a Firm’s Investment in Fixed Assets [Volume 7, Issue 3, 2017, Pages 141-160]
-
Subsidiary Company
The Audit Report Lag of Subsidiaries: The Role of Deadline Determined by Parent Company [Volume 14, Issue 1, 2024, Pages 33-62]
-
Substitution theory
Modeling the Moderating Effects of Corporate Governance On the Relation between Social Trust and Tax Avoidance [Volume 9, Issue 4, 2019, Pages 221-246]
-
Substitutive Perspective
Variables Affecting Conservatism [Volume 2, Issue 4, 2012, Pages 19-32]
-
Supervisory Power
The Effect of Institutional Investors’ Distraction on Financial Statements Comparability [Volume 14, Issue 1, 2024, Pages 139-164]
-
Support Vector Machine
Different Feature Selection Methods and Auditors' Opinion Type Prediction [Volume 8, Issue 1, 2018, Pages 81-102]
-
Support Vector Machine (SVM)
The Ability of Support Vector Machine (SVM) in Financial Distress Prediction [Volume 5, Issue 3, 2015, Pages 177-195]
-
Support vector Regression (SVR)
Capability of Models Support Vector Regression, Least Angle Regression and Adaptive Neural Fuzzy Inference System for Earnings Management [Volume 6, Issue 4, 2016, Pages 95-116]
-
Sustainability Information
Financial Reporting Quality and Sustainability Information Disclosure [Volume 8, Issue 3, 2018, Pages 11-31]
-
Sustainability of Board Members
The Effect of Firm Characteristics on Sustainability of Board Members and Independent Audit Opinion [Volume 1, Issue 1, 2011, Pages 79-99]
-
Sustainability of Profit
The Effect of Conservative Reporting of Depreciation on the Factors such as, Return of Stock, Value Relevance and Sustainability of Profit [Volume 2, Issue 1, 2012, Pages 105-122]
-
Sustainability Reporting
Sustainability Reporting: Ratings of Drivers and Indicators [Volume 10, Issue 2, 2020, Pages 71-114]
-
Sustainable Tax Paid Rate
Sustainable Tax Paid Rate and Earnings Persistence in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 147-166]
-
Sustained Growth of earnings
The Relation between Stock Price Response and Sustained Earnings Growth [Volume 5, Issue 2, 2015, Pages 51-70]
-
SVR Algorithm
Examination of Variables Affecting Dividend Forecast Using Hybrid Models of PSO-LARS and PSO-SVR Algorithms [Volume 2, Issue 4, 2012, Pages 111-130]
-
Synthesis
Dimensions of Corporate Governance In The Islamic Paradigm [Volume 11, Issue 4, 2021, Pages 161-180]
-
Systematic Review
Systematic review of uncertainty literature with meta synthesis approach [Volume 14, Issue 2, 2024]
-
Systematic Risk
The Role of Capital in Financial Institutions and Systemic Risk [Volume 4, Issue 3, 2014, Pages 127-147]
-
System dynamics
System Dynamics, A New Approach in Modeling of Accounting Events and Financial Decision Making [Volume 8, Issue 2, 2018, Pages 21-42]
-
System dynamics
Simulation of Agency Costs of Manager-Owner Using the System Dynamics Approach: Study of Shiraz Petrochemicals [Volume 10, Issue 4, 2020, Pages 113-149]
T
-
Tacit knowledge
Effects of Manager Tacit Knowledge on Earnings Management Behavior at Different Levels of Monitoring: A behavioral approach [Volume 10, Issue 4, 2020, Pages 253-275]
-
Target Leverage
Speed of Adjustment to Target Capital Structure based on Interaction between Trade-off and Pecking order Theories in TSE [Volume 6, Issue 2, 2016, Pages 161-186]
-
Task complexity
Factors Affecting Dysfunctional Behavior and Turnover of Auditors in Audit Institutions [Volume 6, Issue 1, 2016, Pages 103-126]
-
Tax
Corporate Disclosure Quality and Tax Noncompliance [Volume 5, Issue 1, 2015, Pages 1-21]
-
Tax
Analysis of Factors Affecting Tax Quality Based on Analytical Hierarchy Process (AHP) [Volume 6, Issue 2, 2016, Pages 47-63]
-
Tax Audit
Presenting the Tax Audit Risk Model in the Comprehensive Tax Plan with ISM-ANP Approach [Volume 13, Issue 1, 2023, Pages 61-80]
-
Tax avoidance
The Effect of Corporate Governance Structure on the Relation between Tax Avoidance and Corporate Cash Holdings Level and Value [Volume 5, Issue 1, 2015, Pages 39-62]
-
Tax avoidance
Cash Effective Tax Rate as a Criterion of Tax avoidance or Earnings Management [Volume 7, Issue 4, 2017, Pages 93-116]
-
Tax avoidance
The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange [Volume 8, Issue 3, 2018, Pages 185-210]
-
Tax avoidance
Political Costs and Tax Gap [Volume 9, Issue 2, 2019, Pages 161-194]
-
Tax avoidance
Intellectual Capital and the Relation between Corporate Governance and Tax Avoidance [Volume 9, Issue 2, 2019, Pages 219-246]
-
Tax avoidance
Modeling the Moderating Effects of Corporate Governance On the Relation between Social Trust and Tax Avoidance [Volume 9, Issue 4, 2019, Pages 221-246]
-
Tax avoidance
Effects of Corporate Governance and Management Overconfidence on Tax Avoidance of Firms in the Life-cycle Stages [Volume 10, Issue 4, 2020, Pages 49-81]
-
Tax avoidance
Moderating Effect of Information Environment on the Relation between Accounting Comparability and Tax Avoidance [Volume 10, Issue 4, 2020, Pages 83-111]
-
Tax avoidance
Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership [Volume 11, Issue 3, 2021, Pages 191-214]
-
Tax avoidance
The investigation of the impact of the type of shareholder (institutional and non-institutional) ownership on the relationship between tax avoidance and firms value [Volume 12, Issue 3, 2022, Pages 281-300]
-
Tax avoidance
The Impact of CEO Narcissism on Tax Avoidance with an Emphasis on Internal Control Systems [Volume 13, Issue 4, 2023, Pages 143-164]
-
Tax avoidance
The Moderating Effect of Managers' Ability on the Relationship between Tax Avoidance and Firm Value in the Framework of Agency Problems [Volume 13, Issue 4, 2023, Pages 31-54]
-
Tax compliance
Tax Compliance Factors in Iranian Tax System [Volume 9, Issue 1, 2019, Pages 284-313]
-
Tax compliance
Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]
-
Tax compliance
Investigating the Relationship between Mental Accounting of Income Tax and VAT with Tax Compliance [Volume 13, Issue 2, 2023, Pages 183-208]
-
Tax Difference
The Association Between Book-Tax Difference And Earnings Management [Volume 4, Issue 2, 2014, Pages 61-83]
-
Tax Evasion
The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange [Volume 8, Issue 3, 2018, Pages 185-210]
-
Tax Evasion
Political Costs and Tax Gap [Volume 9, Issue 2, 2019, Pages 161-194]
-
Tax Evasion
Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership [Volume 11, Issue 3, 2021, Pages 191-214]
-
Tax fraud
Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]
-
Tax Gap
Board Independence and the Relation between Ownership Structure and the Tax Gap [Volume 8, Issue 2, 2018, Pages 117-134]
-
Tax Gap
The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange [Volume 8, Issue 3, 2018, Pages 185-210]
-
Tax Gap
Political Costs and Tax Gap [Volume 9, Issue 2, 2019, Pages 161-194]
-
Tax planning
Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]
-
Tax planning
The Effect of Social Responsibility Performance on the Relationship between Tax Planning and Corporation Value [Volume 13, Issue 4, 2023, Pages 83-110]
-
Tax reporting
Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees [Volume 9, Issue 1, 2019, Pages 208-234]
-
Tax Risk proxies
The Impact of Different Audit Quality Measures on Tax Risk Criteria with Emphasis on Horizontal and Vertical agency costs [Volume 12, Issue 3, 2022, Pages 121-140]
-
Teaching Methods
Designing a Model to Improve the Quality of Accounting Education by Examining the Relationships between the Factors Influencing Teaching Methods [Volume 11, Issue 3, 2021, Pages 139-166]
-
Technology
Quantitative and Qualitative Content Analysis of Scientific Research Articles in theField of Technologyin Accounting and Auditing [Volume 14, Issue 2, 2024]
-
Technology acceptance model (TAM)
Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees [Volume 9, Issue 1, 2019, Pages 208-234]
-
Tehran Stock Exchange
Imperical Investigation of the Relationship between Human Resource Value and Stock Rate of Return of CompaniesListed on Tehran Stock Exchange [Volume 2, Issue 2, 2012, Pages 17-33]
-
Tehran Stock Exchange
The Relationship between Duality, Change in Members, Managerial Ownership and Agency Costs in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 35-53]
-
Tehran Stock Exchange
Examining Relationshionship Between on Limit Price And Information Asymmetry In Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 69-82]
-
Tehran Stock Exchange
Investigation of the relationship between bankruptcy risk, intellectual capital and its components for the companies listed in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 115-141]
-
Tehran Stock Exchange
Investigation of Restating Companies’ Earnings Quality [Volume 4, Issue 2, 2014, Pages 129-147]
-
Tehran Stock Exchange
The Ability of Support Vector Machine (SVM) in Financial Distress Prediction [Volume 5, Issue 3, 2015, Pages 177-195]
-
Tehran Stock Exchange
The Relation of Capital Structure and Dividend Policy with Cash Holdings [Volume 5, Issue 4, 2015, Pages 55-72]
-
Tehran Stock Exchange
8) The Relation of Ownership and board Structure with Voluntary Disclosure [Volume 4, Issue 4, 2014, Pages 167-186]
-
Tehran Stock Exchange
The Relation between Intangible Assets and Human Capital Reporting [Volume 7, Issue 4, 2017, Pages 73-92]
-
Tehran Stock Exchange
Real Activities Earnings Management And Credit Ratings [Volume 7, Issue 4, 2017, Pages 117-145]
-
Tehran Stock Exchange
Evaluation of financial performance using ISM and BWM [Volume 12, Issue 2, 2022, Pages 111-130]
-
Tehran Stock Exchange
The Moderating Role of Family Ownership in the Relationship between Life Cycle and Real Earning Management in Tehran Stock Exchange Listed Companies [Volume 14, Issue 2, 2024]
-
The asymmetry of Cost behavior
Effects of Corporate Social Responsibility on Sticky Cost Behavior [Volume 7, Issue 1, 2017, Pages 1-28]
-
The Efficiency and Effectiveness of the Audit Committee
Providing A Model for Improving the Efficiency and Effectiveness of the Audit Committee with A Grounded Theory Approach [Volume 12, Issue 3, 2022, Pages 301-320]
-
Thematic analysis
Developing Accounting Department Maturity Model for Iranian Firms [Volume 8, Issue 4, 2018, Pages 175-196]
-
Thematic analysis
Presenting and validation A pattern for auditing professions’ social status in Iran [Volume 12, Issue 4, 2022, Pages 1-26]
-
Thematic analysis
Pattern of Improving Disclosure in Financial Reporting [Volume 13, Issue 1, 2023, Pages 1-20]
-
The Public Offering of Shares
Effect Earnings Timeliness on Public Stock Offering Abnormal Returns in Listed Companies of Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 55-67]
-
The quality of accounting education
Designing a Model to Improve the Quality of Accounting Education by Examining the Relationships between the Factors Influencing Teaching Methods [Volume 11, Issue 3, 2021, Pages 139-166]
-
The Quality of Financial Reporting
Providing A Model for Improving the Efficiency and Effectiveness of the Audit Committee with A Grounded Theory Approach [Volume 12, Issue 3, 2022, Pages 301-320]
-
The Quality of the Auditor's Opinion
Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit Partners [Volume 13, Issue 4, 2023, Pages 165-194]
-
The quarterly financial reports
The Study of Effect companies information reports to Tehran Stock Market Daily Behavior [Volume 5, Issue 2, 2015, Pages 85-105]
-
Time and Innovation
Manager's Attention to Factors of the Organization Success [Volume 1, Issue 2, 2011, Pages 7-26]
-
Time budget pressure
Factors Affecting Dysfunctional Behavior and Turnover of Auditors in Audit Institutions [Volume 6, Issue 1, 2016, Pages 103-126]
-
Time budget pressure
Professional Skepticism and Auditors' Assessment of the Risk of Material Misstatement with Emphasis on Social Cognition Theory [Volume 13, Issue 1, 2023, Pages 161-180]
-
Timeliness
Factors Effective on Timeliness of Financial Reporting: Using Synthetic Neural Networks and Decision Trees Techniques [Volume 5, Issue 3, 2015, Pages 119-137]
-
Timeliness
Corporate Disclosure Quality and Tax Noncompliance [Volume 5, Issue 1, 2015, Pages 1-21]
-
Timeliness of Financial Reporting
Relationship between Timing of Financial Reporting and Firms Performance at Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 21-35]
-
Timeliness of the Earning
The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [Volume 2, Issue 3, 2012, Pages 67-91]
-
Tobin’s q
Simultaneous Relation among Free Cash Flow, Diversification and Performance of Firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 1, 2015, Pages 129-147]
-
Tobit Regression Model
Board of Directors Composition and other Selected Factors on Dividend Policy of Companies in TSE Studying the Impact [Volume 1, Issue 2, 2011, Pages 89-106]
-
Tone
Tone of Board Activity Report and Bankruptcy Prediction [Volume 11, Issue 2, 2021, Pages 137-158]
-
Top executive compensation
Shareholders Wealth and Top Executives Compensation: A New Approach to Test Effectiveness of Executive Compensation [Volume 5, Issue 4, 2015, Pages 29-54]
-
Topsis
Determination of Premier Firms according to Investors Decision Making Model (Evidence of Firms Listed in Tehran Stock Exchange) [Volume 6, Issue 1, 2016, Pages 181-202]
-
Total Operational Costs
Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [Volume 4, Issue 2, 2014, Pages 163-177]
-
Trade credit
The Relation between Accounting Quality and Trade Credit [Volume 6, Issue 1, 2016, Pages 81-102]
-
Trade credit
Trade Credit and Cost Stickiness Focusing on the Agency Problem and Customer Concentration [Volume 12, Issue 2, 2022, Pages 65-90]
-
Trading Volume
Trading Volume and Return from Contrarian and Momentum Strategies in Tehran Stock Exchange [Volume 2, Issue 4, 2012, Pages 33-48]
-
Traditional Costing
The Usefulness of Cost information and Determination of Major Factors Affecting Implementation of the Activity Based Costing(The Case of Bank Keshavarzi Iran) [Volume 5, Issue 1, 2015, Pages 105-127]
-
Traditional Face to Face method
Effect of Blended and Face-to-face Learning Methods on Accounting Students Performance [Volume 10, Issue 4, 2020, Pages 231-252]
-
Traditional learning method
Comparison of Traditional and Blended Learning Methods in terms of Academic Satisfaction of Accounting Students [Volume 11, Issue 4, 2021, Pages 104-124]
-
Transaction costs
Effects of Information Risk and Transaction Costs on Market Reaction to Earnings Announcement [Volume 7, Issue 1, 2017, Pages 131-151]
-
Transitory Debt
The Relation between Financial Flexibility and Financing Type of Firms Listed in Tehran Stock Exchange (TSE) [Volume 6, Issue 4, 2016, Pages 171-190]
-
Transparency
Comparative Study of Transparency and Disclosure Indices In Developing and Developed Countries [Volume 4, Issue 4, 2014, Pages 143-165]
-
Transparency Index
Comparative Study of Transparency and Disclosure Indices In Developing and Developed Countries [Volume 4, Issue 4, 2014, Pages 143-165]
-
True and Fair View (TFV)
Who is in Favor of "True and Fair View" ("Properly Drawn Up" in Iran) Vagueness? [Volume 8, Issue 3, 2018, Pages 83-110]
-
True firm performance
Effects of Earnings Management on Disclosure and True Financial Performance [Volume 9, Issue 2, 2019, Pages 21-48]
-
TSE
Testing the effects of government expenditures on Tehran stock exchange indexes [Volume 4, Issue 1, 2014, Pages 143-158]
-
Two-Stage Fuzzy Process
Evaluating the Exploratory Dimensions of Forensic Accounting: Two-Stage Fuzzy Process [Volume 13, Issue 3, 2023, Pages 189-210]
-
Type of ownership
Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership [Volume 11, Issue 3, 2021, Pages 191-214]
-
Type of Questions
The Impact of the Structure of Inquiry Questions and Rapport between the Auditor and Client on Fraud Reporting [Volume 11, Issue 3, 2021, Pages 215-226]
U
-
Uncertainty
Investor Sentiment and Management Earnings Forecast [Volume 12, Issue 1, 2022, Pages 1-26]
-
Uncertainty
Systematic review of uncertainty literature with meta synthesis approach [Volume 14, Issue 2, 2024]
-
Unconditional Conservatism
Relation between Disclosures Quality and Conditional and Unconditional Conservatism [Volume 3, Issue 2, 2013, Pages 1-19]
-
Unconditional Conservatism
Effects of Corporate Governance Mechanisms on Unconditional Conservatism of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 1-22]
-
Underinvestment
The Study of Accruals and Conservatism Effect on Investment Efficiency [Volume 3, Issue 2, 2013, Pages 81-100]
-
Underpricing
Signaling and the Valuation at IPOs [Volume 2, Issue 2, 2012, Pages 55-72]
-
Underpricing in initial public offerings
A Model of Factors Affecting Underpricing in IPOs Focusing Accounting Information Role [Volume 12, Issue 2, 2022, Pages 175-214]
-
Underreaction
Overreaction modeling of Stock Market through Intraday OHLC Prices [Volume 4, Issue 2, 2014, Pages 179-196]
-
Unemployment rate
Macro-economic Modeling and Forecasting using aggregate Earnings and Management Earnings Forecasts [Volume 7, Issue 4, 2017, Pages 165-190]
-
Unexpected accruals
Overvaluation and the Relation between Benchmark Beating and Unexpected Accruals [Volume 10, Issue 3, 2020, Pages 1-26]
-
Unexplained audit fees
Quantization and Empirical Evaluation of New Measure of Accounting Quality [Volume 6, Issue 3, 2016, Pages 91-114]
-
Unmanaged Earnings
Impact of Environmental Uncertainty on Earning's Components Impacting Companies Listed on Tehran Stock Exchang [Volume 1, Issue 2, 2011, Pages 27-48]
-
Unqualified Audit Opinion
Managerial Overconfidence and Unqualified Audit Opinion [Volume 8, Issue 3, 2018, Pages 135-156]
-
Unreliability
Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]
-
Upside Potential Ratio
Analyzing the Performance of Iran Mutual Funds [Volume 3, Issue 2, 2013, Pages 21-41]
-
Upward Earnings Management
The Relation of Upward Earnings Management Incentives and Corporate Governance Mechanism to Asymmetric Expense Behavior [Volume 7, Issue 3, 2017, Pages 61-80]
-
Upward Earnings Management
Cash Effective Tax Rate as a Criterion of Tax avoidance or Earnings Management [Volume 7, Issue 4, 2017, Pages 93-116]
-
User Satisfaction
Innovative Factors Role in Successful Implementation of Enterprise Resource Planning Systems [Volume 2, Issue 4, 2012, Pages 95-110]
-
Utilitarianism and Audit Profession
Utilitarianism; Motivational values and Audit commercialization: Evidence from the private sector of auditing [(Articles in Press)]
V
-
Vagueness
Who is in Favor of "True and Fair View" ("Properly Drawn Up" in Iran) Vagueness? [Volume 8, Issue 3, 2018, Pages 83-110]
-
Valuation of initial public offering of stocks
Provide a Model of the Effect of Group Companies and Accounting Information Quality on valuation of Initial Public Offering [Volume 12, Issue 1, 2022, Pages 161-180]
-
Valuation Reserve Accounts
Disclosure Transparency Related to Activity in Valuation of Reserve Accounts and Accruals-Based Earnings Management [Volume 8, Issue 3, 2018, Pages 211-237]
-
Value
Value Relevance of Accounting Information in Corporate Financing Decisions: Evidence from Iran [Volume 2, Issue 2, 2012, Pages 1-15]
-
Value Added Intellectual Capital
Intellectual Capital and its Relation with Cost of Equity [Volume 2, Issue 4, 2012, Pages 1-18]
-
Value Added of Intellectual Capital
The Ownership Structure and Value Added of Intellectual Capital [Volume 5, Issue 3, 2015, Pages 79-94]
-
Value added tax
Investigating the Relationship between Mental Accounting of Income Tax and VAT with Tax Compliance [Volume 13, Issue 2, 2023, Pages 183-208]
-
Value-creation
The Impact of Corporate Political Relationships on Value-Based Management Performance Indicators and Operational Efficiency [Volume 11, Issue 3, 2021, Pages 47-78]
-
Value Creation
Business Strategy Moderating Effect on the Relationship between Firms’ Social Responsibility Dimensions and Value Creation [Volume 12, Issue 1, 2022, Pages 27-68]
-
Value Creation
The Moderating Effect of Managers' Ability on the Relationship between Tax Avoidance and Firm Value in the Framework of Agency Problems [Volume 13, Issue 4, 2023, Pages 31-54]
-
Value of corporate cash holdings
The Effect of Corporate Governance Structure on the Relation between Tax Avoidance and Corporate Cash Holdings Level and Value [Volume 5, Issue 1, 2015, Pages 39-62]
-
Value Relevance
Value Relevance of Accounting Information in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 101-123]
-
Value Relevance
The Value Relevance of Reported Goodwill [Volume 3, Issue 3, 2013, Pages 111-124]
-
Value Relevance
Impact of Earnings Sustainability and Economic Conditions on Value Relevance of Accounting Information [Volume 6, Issue 2, 2016, Pages 89-112]
-
Value Relevance
The Value Relevance of Accounting Information during the Essential Volatility in Tehran Stock Exchange [Volume 8, Issue 1, 2018, Pages 173-198]
-
Value Relevance
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, 2018, Pages 53-84]
-
Value Relevance
Costs Stickiness and The Relation between Management Overconfidence and Value Relevance [Volume 8, Issue 4, 2018, Pages 85-104]
-
Value Relevance
Conditional Conservatism and Value Relevance of Financial Reporting [Volume 9, Issue 2, 2019, Pages 271-292]
-
Value Relevance
Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting [Volume 9, Issue 2, 2019, Pages 351-372]
-
Value relevance of accounting information
The impact of financial reporting Transparency on value relevance of accounting information: evidence of Tehran Security Exchange [Volume 6, Issue 1, 2016, Pages 127-154]
-
Value Relevance of Earning
The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [Volume 2, Issue 3, 2012, Pages 67-91]
-
Value Relevance of Profit
The Effect of Conservative Reporting of Depreciation on the Factors such as, Return of Stock, Value Relevance and Sustainability of Profit [Volume 2, Issue 1, 2012, Pages 105-122]
-
Value relevance of the accounting information
Fair Value in Financial Reporting And Improvement of Accounting Information Value Relevance [Volume 7, Issue 4, 2017, Pages 53-72]
-
VAR
Testing the effects of government expenditures on Tehran stock exchange indexes [Volume 4, Issue 1, 2014, Pages 143-158]
-
Volatility
Overreaction modeling of Stock Market through Intraday OHLC Prices [Volume 4, Issue 2, 2014, Pages 179-196]
-
Voluntary Disclosure
Voluntary Disclosure and Capital Market Assignment Efficiency [Volume 5, Issue 2, 2015, Pages 125-143]
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Voluntary Disclosure
The Relation Between Voluntary Disclosure and Performance of Firms Listed in Tehran Stock Exchange [Volume 4, Issue 3, 2014, Pages 153-168]
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Voluntary Disclosure
8) The Relation of Ownership and board Structure with Voluntary Disclosure [Volume 4, Issue 4, 2014, Pages 167-186]
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Voluntary Disclosure
Consequences of Voluntary Disclosure: Structural Equation Modeling Approach [Volume 6, Issue 2, 2016, Pages 161-186]
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Voluntary Disclosure
The Relation of Earnings Quality, Voluntary Disclosure and Information Asymmetry to the Expense of Equity [Volume 7, Issue 3, 2017, Pages 41-60]
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Voluntary Disclosure
Pattern of Improving Disclosure in Financial Reporting [Volume 13, Issue 1, 2023, Pages 1-20]
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Voluntary Disclosure incentives
Quarterly Earnings Informativeness and Information Asymmetry [Volume 7, Issue 3, 2017, Pages 20-40]
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Voluntary disclosure of business models
Explaining the Effect of Integrated Business Model Disclosure on the Quality and Usefulness of Accounting Information with the Mediating Role of the Corporate Characteristics [Volume 13, Issue 2, 2023, Pages 79-108]
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Voluntary Disclosure of Corporate Governance
Discretionary Disclosure of Corporate Governance and Financial Performance [Volume 8, Issue 3, 2018, Pages 39-60]
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Voluntary Disclosure of Historical Non-Financial Information
The Effect of Voluntary Disclosure of Historical and Prospective Non-Financial Information on the Non-Financial Sustainability Performance of Companies [Volume 13, Issue 1, 2023, Pages 101-120]
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Voluntary disclosure of prospective non-financial information
The Effect of Voluntary Disclosure of Historical and Prospective Non-Financial Information on the Non-Financial Sustainability Performance of Companies [Volume 13, Issue 1, 2023, Pages 101-120]
W
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Weaknesses of internal controls over financial reporting
Audit Tenure and Audit Turnover relation with the report of weaknesses of internal control on financial reporting [Volume 11, Issue 4, 2021, Pages 125-150]
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Wealth shareholders
Shareholders Wealth and Top Executives Compensation: A New Approach to Test Effectiveness of Executive Compensation [Volume 5, Issue 4, 2015, Pages 29-54]
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Word Co-occurrence
Investigating the Scientific Production of Iranian Accounting Faculty Members in Scopus from 2006-2021 through a Scientometric Approach [Volume 13, Issue 2, 2023, Pages 27-54]
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Workers
The Relationship between Corporate Social Responsibility and Financial Performance of the Firms Listed on Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 1-20]
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Working Capital Management
Working Capital Management Strategies And Market Value Added Of Firms [Volume 4, Issue 1, 2014, Pages 93-113]
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Working Capital Management
Optimal Level of Working Capital Management and Financial Constraint [Volume 9, Issue 1, 2019, Pages 1-22]
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Writing tone
Management, Writing Management and Earnings Management [Volume 8, Issue 4, 2018, Pages 21-52]
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Writing tone
Financial Performance and Writing Tone Management in Financial Reporting [Volume 9, Issue 4, 2019, Pages 29-48]
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