A
-
Accounting Information
Interesting Accounting Information for Tehran Stock Exchange Investors with Different Personalities [Volume 10, Issue 4, 2020, Pages 26-50]
-
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 Profession
Cultural Values and Accounting Career-choice Factors [Volume 10, Issue 3, 2020, Pages 55-80]
-
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 Training
Effect of Blended and Face-to-face Learning Methods on Accounting Students Performance [Volume 10, Issue 4, 2020, Pages 231-252]
-
Agency Costs
Cash Distributions to Shareholders and The Relation between Agency Costs and Conditional Conservatism [Volume 10, Issue 2, 2020, Pages 115-138]
-
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]
-
Audit Committee
Financial Distress and Earning Manipulating [Volume 10, Issue 3, 2020, Pages 27-54]
-
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]
-
Audit Reports Delay
Effects of Audit Reports Delay and Internal Control Weaknesses on Investment Efficiency [Volume 10, Issue 1, 2020, Pages 23-51]
B
-
Bankruptcy
Big Bath and Insolvency [Volume 10, Issue 1, 2020, Pages 159-178]
-
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
Interesting Accounting Information for Tehran Stock Exchange Investors with Different Personalities [Volume 10, Issue 4, 2020, Pages 26-50]
-
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]
-
Big Bath
Big Bath and Insolvency [Volume 10, Issue 1, 2020, Pages 159-178]
-
Blended Method
Effect of Blended and Face-to-face Learning Methods on Accounting Students Performance [Volume 10, Issue 4, 2020, Pages 231-252]
-
Board Size
The Board Characteristics and Firm Value under Economic Sanctions [Volume 10, Issue 2, 2020, Pages 1-22]
C
-
Capital Market Efficiencies
Accounting Information & Semi- Strong Stock Market Efficiency [Volume 10, Issue 2, 2020, Pages 23-50]
-
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 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 Holdings
Firms’ Characteristics and the Relation between Financial Statements Comparability and Corporate Cash Holdings [Volume 10, Issue 3, 2020, Pages 81-98]
-
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]
-
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 Reporting
Environmental and Human Factors Affecting the Cloud Accounting Application [Volume 10, Issue 2, 2020, Pages 51-70]
-
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]
-
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]
-
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]
-
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]
-
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 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 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]
-
Corruption
Relation of Effective Communications and Participations to Auditors' Work Deviation and Corruption [Volume 10, Issue 1, 2020, Pages 1-21]
-
Cultural attitude
Cultural Values and Accounting Career-choice Factors [Volume 10, Issue 3, 2020, Pages 55-80]
D
-
Data Envelopment Analysis Model
Relation of Financial and Economic Models to Data Envelopment Analysis Model [Volume 10, Issue 3, 2020, Pages 127-148]
-
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]
-
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]
-
Drivers
Sustainability Reporting: Ratings of Drivers and Indicators [Volume 10, Issue 2, 2020, Pages 71-114]
-
Driving Forces
Future Studies on Management Accounting: Education and Research Perspective [Volume 10, Issue 1, 2020, Pages 77-96]
E
-
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]
-
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 Response Coefficient
Trusted Auditing Firms Class and Clients’ Financial Reporting [Volume 10, Issue 3, 2020, Pages 187-212]
-
Economic Models
Relation of Financial and Economic Models to Data Envelopment Analysis Model [Volume 10, Issue 3, 2020, Pages 127-148]
-
Effective communication
Relation of Effective Communications and Participations to Auditors' Work Deviation and Corruption [Volume 10, Issue 1, 2020, Pages 1-21]
-
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]
F
-
Factors affecting the phenomenon of organizational trust
Formulation of Trust Model of Manager and Management Accountants [Volume 10, Issue 2, 2020, Pages 163-186]
-
Financial Distress
Financial Distress and Earning Manipulating [Volume 10, Issue 3, 2020, Pages 27-54]
-
Financial inability
Big Bath and Insolvency [Volume 10, Issue 1, 2020, Pages 159-178]
-
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]
-
Financial Ratio
Accounting Information & Semi- Strong Stock Market Efficiency [Volume 10, Issue 2, 2020, Pages 23-50]
-
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]
-
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
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]
-
Free Cash Flow
Cash Distributions to Shareholders and The Relation between Agency Costs and Conditional Conservatism [Volume 10, Issue 2, 2020, Pages 115-138]
I
-
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]
-
Inability to Fulfil Obligations
Big Bath and Insolvency [Volume 10, Issue 1, 2020, Pages 159-178]
-
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]
-
Information Asymmetry
Competitiveness and Pricing of Accounting Information Asymmetry and Quality [Volume 10, Issue 1, 2020, Pages 179-202]
-
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 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]
-
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 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 Weaknesses
Effects of Audit Reports Delay and Internal Control Weaknesses on Investment Efficiency [Volume 10, Issue 1, 2020, Pages 23-51]
-
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]
-
Investors
Interesting Accounting Information for Tehran Stock Exchange Investors with Different Personalities [Volume 10, Issue 4, 2020, Pages 26-50]
J
-
Job Satisfaction
Relation of Effective Communications and Participations to Auditors' Work Deviation and Corruption [Volume 10, Issue 1, 2020, Pages 1-21]
M
-
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]
-
Management accountant
Formulation of Trust Model of Manager and Management Accountants [Volume 10, Issue 2, 2020, Pages 163-186]
-
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]
-
Market Variables
A Model for Corporate Default Prediction in Some Industries listed in Tehran Stock Exchange [Volume 10, Issue 3, 2020, Pages 121-140]
-
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]
N
-
Network Analysis
Sustainability Reporting: Ratings of Drivers and Indicators [Volume 10, Issue 2, 2020, Pages 71-114]
O
-
Online Reporting
Environmental and Human Factors Affecting the Cloud Accounting Application [Volume 10, Issue 2, 2020, Pages 51-70]
-
Opportunistic earnings management
Narcissism and Tendency to Earnings Management [Volume 10, Issue 4, 2020, Pages 1-24]
-
Optimism
Effects of Management Behavior on Investment Efficiency and Firm Value [Volume 10, Issue 1, 2020, Pages 53-76]
-
Organizational trust
Formulation of Trust Model of Manager and Management Accountants [Volume 10, Issue 2, 2020, Pages 163-186]
-
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]
-
Overvaluation
Overvaluation and the Relation between Benchmark Beating and Unexpected Accruals [Volume 10, Issue 3, 2020, Pages 1-26]
-
Ownership Concentration
Firms’ Characteristics and the Relation between Financial Statements Comparability and Corporate Cash Holdings [Volume 10, Issue 3, 2020, Pages 81-98]
P
-
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]
-
Personality type
Interesting Accounting Information for Tehran Stock Exchange Investors with Different Personalities [Volume 10, Issue 4, 2020, Pages 26-50]
-
Political Connections
Related Party Transactions and the Relation between Political Connections and Audit Report Lag [Volume 10, Issue 2, 2020, Pages 161-268]
-
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]
Q
-
Quality of Financial Information
Effects of Audit Reports Delay and Internal Control Weaknesses on Investment Efficiency [Volume 10, Issue 1, 2020, Pages 23-51]
-
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]
-
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]
-
Research
Future Studies on Management Accounting: Education and Research Perspective [Volume 10, Issue 1, 2020, Pages 77-96]
S
-
Semi-Strong Market Efficiencies
Accounting Information & Semi- Strong Stock Market Efficiency [Volume 10, Issue 2, 2020, Pages 23-50]
-
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]
-
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]
-
Stickiness of manager's expectations
Stickiness of Manager's Expectations and Profitability Anomalies [Volume 10, Issue 4, 2020, Pages 177-197]
-
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
A Contingency Model for Impact of Board Structure on Earning Quality: Structural Equation Modeling Approach [Volume 10, Issue 3, 2020, Pages 99-126]
-
Sustainability Reporting
Sustainability Reporting: Ratings of Drivers and Indicators [Volume 10, Issue 2, 2020, Pages 71-114]
-
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]
-
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]
-
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]
U
-
Unexpected accruals
Overvaluation and the Relation between Benchmark Beating and Unexpected Accruals [Volume 10, Issue 3, 2020, Pages 1-26]
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