A
-
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]
-
Accounting Conservatism
Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
-
Accounting Earnings Management
Investor Sentiment and Accounting Earnings Management [Volume 9, Issue 3, 2019, Pages 77-99]
-
Accounting field
Philosophical Mentality and Educational Accounting Success [Volume 9, Issue 4, 2019, Pages 1-28]
-
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 Quality
Audit Quality Moderating Effects On The relation between Accounting Information Quality and Investment Efficiency [Volume 9, Issue 4, 2019, Pages 271-298]
-
Accounting Major
Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
-
Accrual Quality
Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
-
Accruals
Evidence for Accruals Piecewise Linear Change and its Microeconomic Origin [Volume 9, Issue 4, 2019, Pages 123-168]
-
Accruals-based earnings management
Monitoring through Short-Term Debts And Accrual-Based Earnings Management [Volume 9, Issue 2, 2019, Pages 1-20]
-
Accruals Earnings Management
Managerial Entrenchment and Earnings Management [Volume 9, Issue 3, 2019, Pages 245-275]
-
Accruals Quality
Accounting Information Quality And Operational Cash Flow [Volume 9, Issue 2, 2019, Pages 121-142]
-
Adjusted-M- score-Beneish
Iran's Recession and Firms' Earnings Quality [Volume 9, Issue 1, 2019, Pages 23-46]
-
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]
-
Asymmetric persistence
Asymmetric Persistence and Market Pricing of Accruals and Cash Flows [Volume 9, Issue 2, 2019, Pages 49-68]
-
Audit Committee
Audit Committee Characteristics and Cost of Equity Capital [Volume 9, Issue 1, 2019, Pages 234-255]
-
Auditing and Accounting Curriculum
Employment of Recent University Graduates in Iranian Firms' Internal Audit Department [Volume 9, Issue 2, 2019, Pages 93-120]
-
Auditor expertise
Auditor Expertise and the Relation between Related Party Transactions and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 55-75]
-
Auditor's proposed reforms
The effect of auditor suggested reforms on earnings quality [Volume 9, Issue 2, 2019, Pages 69-92]
B
-
Behavioral Finance
Investor Sentiment and Accounting Earnings Management [Volume 9, Issue 3, 2019, Pages 77-99]
-
Business strategy
Business strategy, Material Weaknesses of Internal Controls and Audit Report Delay [Volume 9, Issue 1, 2019, Pages 154-180]
C
-
Career Expectation Factor
Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
-
Cash Conversion Cycle
Optimal Level of Working Capital Management and Financial Constraint [Volume 9, Issue 1, 2019, Pages 1-22]
-
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]
-
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]
-
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]
-
Compliance Factors
Tax Compliance Factors in Iranian Tax System [Volume 9, Issue 1, 2019, Pages 284-313]
-
Coordination Between Internal and External Auditors
Internal Audit Effectiveness [Volume 9, Issue 4, 2019, Pages 247-270]
-
Corporate Culture
Organizational Culture Auditing in Iran [Volume 9, Issue 1, 2019, Pages 182-207]
-
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 Social Responsibility
Agency Costs Moderating Effects On The Relation between Corporate Social Responsibility and Cost Stickiness [Volume 9, Issue 4, 2019, Pages 169-200]
-
Cost of Equity Capital
Audit Committee Characteristics and Cost of Equity Capital [Volume 9, Issue 1, 2019, Pages 234-255]
-
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 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]
-
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]
D
-
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]
-
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 Tree
The Conformity of Fraud Incentives in Managers with Cumulative Prospect Theory Pattern through Text Analysis [Volume 9, Issue 4, 2019, Pages 73-102]
-
Detection and Reporting of Fraud
Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation [Volume 9, Issue 3, 2019, Pages 277-300]
-
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]
-
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]
-
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]
E
-
Earning Quality
Internal Control Disclosures Level and Earning Quality [Volume 9, Issue 4, 2019, Pages 103-122]
-
Earning Smoothing
Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
-
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]
-
Educational success
Philosophical Mentality and Educational Accounting Success [Volume 9, Issue 4, 2019, Pages 1-28]
-
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 tax rate (ETR)
Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]
-
Employment Decision
Employment of Recent University Graduates in Iranian Firms' Internal Audit Department [Volume 9, Issue 2, 2019, Pages 93-120]
-
Ethical Orientation
Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation [Volume 9, Issue 3, 2019, Pages 277-300]
-
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]
F
-
Financial Constraint
Optimal Level of Working Capital Management and Financial Constraint [Volume 9, Issue 1, 2019, Pages 1-22]
-
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 Leverage
Value Relevance of Goodwill Amortization and Financial Leverage [Volume 9, Issue 4, 2019, Pages 367-391]
-
Financial statements
Iran's Recession and Firms' Earnings Quality [Volume 9, Issue 1, 2019, Pages 23-46]
-
Firm Performance
Managerial Overconfidence Effects on Risk-Taking and Performance [Volume 9, Issue 1, 2019, Pages 340-365]
-
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]
-
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]
-
Fuzzy Delphi Method
Tax Compliance Factors in Iranian Tax System [Volume 9, Issue 1, 2019, Pages 284-313]
G
-
Gender diversity
Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting [Volume 9, Issue 2, 2019, Pages 351-372]
-
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]
-
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]
-
Guidance Factor
Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
H
-
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]
I
-
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]
-
Intense monitoring
Effects of Earnings Management on Disclosure and True Financial Performance [Volume 9, Issue 2, 2019, Pages 21-48]
-
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 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 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 System
Corporate Life Cycle Stages and The Relation between Human Resources Investment and Internal Control System [Volume 9, Issue 2, 2019, Pages 143-160]
-
Internet financial reporting
Internet Financial Reporting and Firm Value [Volume 9, Issue 2, 2019, Pages 323-350]
-
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]
-
Investor Sentiment
Investor Sentiment and Accounting Earnings Management [Volume 9, Issue 3, 2019, Pages 77-99]
-
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]
J
-
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
-
Knowledge and Experience
Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation [Volume 9, Issue 3, 2019, Pages 277-300]
L
-
Legitimacy theory
Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting [Volume 9, Issue 2, 2019, Pages 351-372]
-
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]
-
Management Compensation
Managerial Ability and Internal Control Quality [Volume 9, Issue 1, 2019, Pages 71-92]
-
Management Support of Internal Audit
Internal Audit Effectiveness [Volume 9, Issue 4, 2019, Pages 247-270]
-
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 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]
-
Market Capitalization
Value Relevance of Goodwill Amortization and Financial Leverage [Volume 9, Issue 4, 2019, Pages 367-391]
-
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 value of cash holdings
Accounting Restatements and Cash Holding Policy [Volume 9, Issue 3, 2019, Pages 123-142]
-
McKinsey 7s questions
Organizational Culture Auditing in Iran [Volume 9, Issue 1, 2019, Pages 182-207]
-
Monitoring
Monitoring through Short-Term Debts And Accrual-Based Earnings Management [Volume 9, Issue 2, 2019, Pages 1-20]
N
-
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-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-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]
O
-
OECD Tax Compliance Model
Tax Compliance Factors in Iranian Tax System [Volume 9, Issue 1, 2019, Pages 284-313]
-
Operating cash flow
Accounting Information Quality And Operational Cash Flow [Volume 9, Issue 2, 2019, Pages 121-142]
-
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]
-
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]
P
-
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]
-
Perception Factor
Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
-
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]
-
Political Connection
Political Connection and Corporate Social Responsibility: Product Market Competition [Volume 9, Issue 3, 2019, Pages 301-325]
-
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]
-
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]
-
Probability of Fraudulent
Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
-
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]
-
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]
-
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]
Q
-
Q Tobin
Optimal Level of Working Capital Management and Financial Constraint [Volume 9, Issue 1, 2019, Pages 1-22]
R
-
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]
-
Recent Universities Graduates
Employment of Recent University Graduates in Iranian Firms' Internal Audit Department [Volume 9, Issue 2, 2019, Pages 93-120]
-
Related party transactions
Auditor Expertise and the Relation between Related Party Transactions and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 55-75]
-
Risk-taking
Managerial Overconfidence Effects on Risk-Taking and Performance [Volume 9, Issue 1, 2019, Pages 340-365]
S
-
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]
-
Signed accruals
The effect of auditor suggested reforms on earnings quality [Volume 9, Issue 2, 2019, Pages 69-92]
-
Size Of Internal Audit Function
Internal Audit Effectiveness [Volume 9, Issue 4, 2019, Pages 247-270]
-
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 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]
-
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]
-
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]
-
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]
T
-
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 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 Evasion
Political Costs and Tax Gap [Volume 9, Issue 2, 2019, Pages 161-194]
-
Tax fraud
Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]
-
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 reporting
Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees [Volume 9, Issue 1, 2019, Pages 208-234]
-
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]
-
True firm performance
Effects of Earnings Management on Disclosure and True Financial Performance [Volume 9, Issue 2, 2019, Pages 21-48]
U
-
Unreliability
Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]
V
-
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]
W
-
Working Capital Management
Optimal Level of Working Capital Management and Financial Constraint [Volume 9, Issue 1, 2019, Pages 1-22]
-
Writing tone
Financial Performance and Writing Tone Management in Financial Reporting [Volume 9, Issue 4, 2019, Pages 29-48]
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