Keyword Index

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]

G

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]

L

  • Lack of Liquidity Big Bath and Insolvency [Volume 10, Issue 1, 2020, Pages 159-178]

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]