A
-
Abnormal Return
Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
-
Accounting
Designing a Structural-interpretive Model of Information Disclosure Factors related to Sustainable Development Accounting [Volume 5, Issue 4, 2021, Pages 21-38]
-
Accounting and Auditing Knowledge
A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach [Volume 5, Issue 3, 2021, Pages 49-64]
-
Accounting Professors
Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
-
Audit fee
The Relationship between Auditor’s Narcissism and Expectation Gap with Audit Fees: Evidence from an Emerging Market [Volume 5, Issue 1, 2021, Pages 79-97]
-
Audit fee
The Relationship between the Audit Outputs and Managerial Entrenchment [Volume 5, Issue 1, 2021, Pages 99-112]
-
Audit Firm Choice
Evaluation of the Relationship between Audit Firm Choice and Cost of Equity [Volume 5, Issue 2, 2021, Pages 25-33]
-
Auditor Switching
Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
-
Audit profession
Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
-
Audit Quality
The Relationship between the Audit Outputs and Managerial Entrenchment [Volume 5, Issue 1, 2021, Pages 99-112]
B
-
Bank Performance
Performance of Islamic E-Banking: Case of Iran [Volume 5, Issue 1, 2021, Pages 31-39]
-
Behavioral Finance
Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
-
Block holder Ownership
The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
-
Board Characteristics
The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]
-
Business strategy
Investigating the Effect of Business Strategy and Corporate Governance on Cash Balance Policies of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2021, Pages 41-47]
C
-
Capital Efficiency
The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]
-
Capital expenditures
The Relationship between Market Value, Capital Expenditures, Value Creation and Product Market Power [Volume 5, Issue 3, 2021, Pages 107-126]
-
Cash Balance
Investigating the Effect of Business Strategy and Corporate Governance on Cash Balance Policies of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2021, Pages 41-47]
-
CEO Narcissism
The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability [Volume 5, Issue 2, 2021, Pages 45-59]
-
CEO Overconfidence
Management Characteristics and Audit Opinion Shopping [Volume 5, Issue 4, 2021, Pages 77-99]
-
Chimp Optimization Algorithm
Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
-
Communicational
The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]
-
Consumption and Value-added Tax
Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [Volume 5, Issue 2, 2021, Pages 35-43]
-
Corporate executives
The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 5, Issue 3, 2021, Pages 35-47]
-
Corporate reputation
The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability [Volume 5, Issue 2, 2021, Pages 45-59]
-
Corporate Social Responsibility Disclosure
The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
-
Cost of Equity Capital
Evaluation of the Relationship between Audit Firm Choice and Cost of Equity [Volume 5, Issue 2, 2021, Pages 25-33]
-
Covid-19
Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
-
Credit ranking
Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm [Volume 5, Issue 4, 2021, Pages 119-134]
E
-
Earnings management
The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]
-
E-Banking
Performance of Islamic E-Banking: Case of Iran [Volume 5, Issue 1, 2021, Pages 31-39]
-
Employees withdrawal
Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
F
-
Feature selection
Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
-
Financial Literacy
The Effect of Financial Literacy on Investors' Financial Risk Tolerance [Volume 5, Issue 3, 2021, Pages 25-34]
-
Financial reporting quality
The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]
-
Financial Risk Tolerance
The Effect of Financial Literacy on Investors' Financial Risk Tolerance [Volume 5, Issue 3, 2021, Pages 25-34]
-
Firm Performance
The Impact of Intangible Assets on Firm Performance: Evidence from an Emerging Economy [Volume 5, Issue 2, 2021, Pages 61-77]
G
-
Generalized Torque
Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [Volume 5, Issue 2, 2021, Pages 35-43]
-
Grounded theory approach
A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach [Volume 5, Issue 3, 2021, Pages 49-64]
H
-
Human Capital
Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
I
-
Income Tax
Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [Volume 5, Issue 2, 2021, Pages 35-43]
-
Inflation Targeting
Single Monetary Policy, Inflation Targeting, Interest Rate Targeting and Bank Efficiency in the Euro Area: Panel Generalized Method of Moments Approach [Volume 5, Issue 3, 2021, Pages 1-23]
-
Innovations
Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
-
Intellectual capital
Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
-
Intellectual capital
The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
-
Intellectual capital
The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]
-
Interest rate
Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
-
Interest rate targeting
Single Monetary Policy, Inflation Targeting, Interest Rate Targeting and Bank Efficiency in the Euro Area: Panel Generalized Method of Moments Approach [Volume 5, Issue 3, 2021, Pages 1-23]
-
International Financial Reporting Standards
The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]
-
Investors
The Effect of Financial Literacy on Investors' Financial Risk Tolerance [Volume 5, Issue 3, 2021, Pages 25-34]
-
Iraq Stock Exchange
The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]
-
Islamic banking
Performance of Islamic E-Banking: Case of Iran [Volume 5, Issue 1, 2021, Pages 31-39]
L
-
Listed Companies in Tehran Stock Exchange
Investigating the Effect of Business Strategy and Corporate Governance on Cash Balance Policies of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2021, Pages 41-47]
M
-
Management entrenchment
The Relationship between Management Entrenchment and Audit Opinion Shopping [Volume 5, Issue 2, 2021, Pages 79-92]
-
Management entrenchment
Management Characteristics and Audit Opinion Shopping [Volume 5, Issue 4, 2021, Pages 77-99]
-
Market value
The Relationship between Market Value, Capital Expenditures, Value Creation and Product Market Power [Volume 5, Issue 3, 2021, Pages 107-126]
-
Meta-synthesis
Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
-
Moth Flame Optimization Algorithm
Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
N
-
Novel Meta-Heuristic Algorithms
Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
O
-
Oil Revenues
Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [Volume 5, Issue 2, 2021, Pages 35-43]
-
Online Education
Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
-
Opinion shopping
The Relationship between Management Entrenchment and Audit Opinion Shopping [Volume 5, Issue 2, 2021, Pages 79-92]
-
Opportunities
Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
-
Over-investment in Human Resource
The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 5, Issue 3, 2021, Pages 35-47]
P
-
Price Stability
Single Monetary Policy, Inflation Targeting, Interest Rate Targeting and Bank Efficiency in the Euro Area: Panel Generalized Method of Moments Approach [Volume 5, Issue 3, 2021, Pages 1-23]
-
Product-Market Power
The Relationship between Market Value, Capital Expenditures, Value Creation and Product Market Power [Volume 5, Issue 3, 2021, Pages 107-126]
-
PSO algorithm
Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm [Volume 5, Issue 4, 2021, Pages 119-134]
-
Pulic Model
The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
R
-
Recorded intangible assets
The Impact of Intangible Assets on Firm Performance: Evidence from an Emerging Economy [Volume 5, Issue 2, 2021, Pages 61-77]
-
Relational capital
Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
S
-
Six-factor model Fama & French
Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
-
Structural capital
Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
-
Structural-interpretive Model
Designing a Structural-interpretive Model of Information Disclosure Factors related to Sustainable Development Accounting [Volume 5, Issue 4, 2021, Pages 21-38]
-
Sustainable development
Designing a Structural-interpretive Model of Information Disclosure Factors related to Sustainable Development Accounting [Volume 5, Issue 4, 2021, Pages 21-38]
-
Systematic Approach
Developing a Model for Improving Tax Auditing Quality in Iran [Volume 5, Issue 4, 2021, Pages 101-118]
T
-
Tax Auditing Quality
Developing a Model for Improving Tax Auditing Quality in Iran [Volume 5, Issue 4, 2021, Pages 101-118]
-
Tax avoidance
The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 5, Issue 3, 2021, Pages 35-47]
-
Tax avoidance
Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm [Volume 5, Issue 4, 2021, Pages 119-134]
-
Tehran Stock Exchange
The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
-
Tehran Stock Exchange
Evaluation of the Relationship between Audit Firm Choice and Cost of Equity [Volume 5, Issue 2, 2021, Pages 25-33]
-
Turnover Intention
Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
U
-
Under-investment in Human Resource
The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 5, Issue 3, 2021, Pages 35-47]
W
-
Wealth Tax
Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [Volume 5, Issue 2, 2021, Pages 35-43]
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