A
-
Abnormal Audit Fees
The Relationship between Normal and Abnormal Audit Fees and Financial Restatements [Volume 4, Issue 2, 2020, Pages 85-102]
-
Abnormal Audit Fees
The Effect of Abnormal Audit Fees on Internal Control Weakness [Volume 4, Issue 3, 2020, Pages 81-96]
-
Abnormal Fees
The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms [Volume 7, Issue 3, 2023, Pages 53-65]
-
Abnormal Return
Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
-
Accountants
The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System [Volume 3, Issue 2, 2019, Pages 99-114]
-
Accountants' Behavioral Intention
Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model [Volume 6, Issue 3, 2022, Pages 111-126]
-
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 conservatism
Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]
-
Accounting education
The Accounting Education of Graduates: Is It Meeting the Needs of Employers? Evidence from Cyprus [Volume 2, Issue 2, 2018]
-
Accounting Information Systems
Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model [Volume 6, Issue 3, 2022, Pages 111-126]
-
Accounting Professors
Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
-
Account-level Internal Control
CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
-
Accrual Accounting
Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
-
Accrual Accounting
Developing an Optimal Model of Accrual Accounting System in the Public Sector [Volume 7, Issue 3, 2023, Pages 39-52]
-
Accruals Management
The Relationship Between Accruals and Investors' Perceptions of Earnings Forecast Error [Volume 3, Issue 2, 2019, Pages 17-25]
-
Adjustment Speed of financial leverage
The Effect of Family Ownership on the Adjustment Speed of Financial Leverage towards Optimal Leverage [Volume 8, Issue 2, 2024, Pages 39-49]
-
Aggregate Cost Stickiness
Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
-
Aggregate of Announcement Returns
The Aggregate of Earnings and Announcement Returns with the Help of Twitter Using "Wisdom of Crowds" Theory and "Macro Accounting" Theory: Evidence from NYSE and Nasdaq [Volume 7, Issue 4, 2023, Pages 13-27]
-
Aggregate of Earnings
The Aggregate of Earnings and Announcement Returns with the Help of Twitter Using "Wisdom of Crowds" Theory and "Macro Accounting" Theory: Evidence from NYSE and Nasdaq [Volume 7, Issue 4, 2023, Pages 13-27]
-
Aggressive earning
Does Financial Statements Information Contribute to Macroeconomic Indicators? [Volume 4, Issue 3, 2020, Pages 61-79]
-
Alertness to Investment Opportunities
Accountants' Risk-Taking and Alertness to Investment Opportunities [Volume 8, Issue 1, 2024, Pages 111-129]
-
Alternative and Complementary Theory
Religion, Cultural Elements and the Stock Price Crash Risk: a Test of Alternative and Complementary Theory [Volume 6, Issue 2, 2022, Pages 19-35]
-
Ambiguity Tolerance
Accountants' Risk-Taking and Alertness to Investment Opportunities [Volume 8, Issue 1, 2024, Pages 111-129]
-
Annual reports
Voluntary Information Disclosure: A Tool for Organizational Leadership [Volume 2, Issue 2, 2018]
-
Archival-empirical accounting research
Difference-in-differences Design and Propensity Score Matching in Top Accounting Research: A Short Guide for Ph.D. Students in Iran [Volume 4, Issue 3, 2020, Pages 35-47]
-
ARDL
Microfinance Banks’ Investment Portfolio and Standard of Living in Nigeria: an Empirical Study [Volume 6, Issue 2, 2022, Pages 1-17]
-
Article 141 of the Iranian Trade Act
The Impact of Company’s Entrance into Article 141 of the Iranian Trade Act on Audit Fees: Evidence from Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 61-70]
-
Artificial Intelligence
The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
-
Artificial Neural Network and Particle swarm optimization Algorithm
Evidence for the Ability of the Regression Model and Particle Swarm Optimization Algorithm in Predicting Future Cash Flows [Volume 2, Issue 4, 2018, Pages 79-95]
-
Asset Revaluation
The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
-
Assets and liability management
The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
-
Assets Ratio
The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
-
Assurance Standards Board
Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
-
Asymmetric cost behavior
The Effect of Managers' Delta and Vega on Asymmetric Cost Behavior of Companies Listed in The Tehran Stock Exchange [(Articles in Press)]
-
Asymmetric Effects
The Asymmetric Effects of Stock Returns on Trading Volume in Tehran Stock Exchange [Volume 2, Issue 2, 2018]
-
ATM
The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
-
Attitude
Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
-
Audit
THE EFFECT OF AUDIT QUALITY, CORPORATE GOVERNANCE AND CSR ON REAL EARNINGS MANAGEMENT: INDONESIAN EVIDENCE [(Articles in Press)]
-
Audit 4.0
Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors [Volume 4, Issue 2, 2020, Pages 103-119]
-
Audit Committee
The Moderating Effect of Audit Committee on the Relationship between Board Diversity and Earnings Management of Banks in Nigeria [Volume 2, Issue 1, 2018]
-
Audit Committee
The Moderator Role of Auditor's Expertise in the Industry on the Relationship between Characteristics of the Audit Committee and Audit Report Lag [Volume 3, Issue 4, 2019, Pages 1-11]
-
Auditee business risk
Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
-
Audit efficiency
Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
-
Audit fee
The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [Volume 4, Issue 1, 2020, Pages 19-34]
-
Audit fee
The Relationship Financial Statements Components and Audit Fees in Developing Countries [Volume 4, Issue 2, 2020, Pages 19-36]
-
Audit fee
Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
-
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 fee
The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
-
Audit fee premium
The Pricing of Auditor Market Power: Evidence from Iran [Volume 1, Issue 1, 2017]
-
Audit fees
The Pricing of Auditor Market Power: Evidence from Iran [Volume 1, Issue 1, 2017]
-
Audit fees
The Impact of Company’s Entrance into Article 141 of the Iranian Trade Act on Audit Fees: Evidence from Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 61-70]
-
Audit fees
The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in Iran [Volume 3, Issue 1, 2019, Pages 75-96]
-
Audit fees
A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
-
Audit fees
The Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran [Volume 4, Issue 1, 2020, Pages 65-77]
-
Audit fees
Impact of Board Incentives and Board Interlocks on Audit Fees [Volume 4, Issue 3, 2020, Pages 97-110]
-
Audit Firm Choice
Evaluation of the Relationship between Audit Firm Choice and Cost of Equity [Volume 5, Issue 2, 2021, Pages 25-33]
-
Audit Firm Quality Ranking
Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors [Volume 4, Issue 2, 2020, Pages 103-119]
-
Audit firm size
The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria [Volume 2, Issue 1, 2018]
-
Audit Firms’ Tenure
The Relationship between Earnings Quality and Audit Quality: An Iranian Angle [Volume 4, Issue 2, 2020, Pages 55-66]
-
Audit institutions
Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
-
Audit Market Concentration
The Relationship between Intellectual Capital Components and Audit Market Competition [Volume 4, Issue 2, 2020, Pages 67-84]
-
Audit Opinion
Deviation from industry norms, financial restatements, and audit opinion [(Articles in Press)]
-
Auditor Change
The Relationship Financial Statements Components and Audit Fees in Developing Countries [Volume 4, Issue 2, 2020, Pages 19-36]
-
Auditor competition
The Pricing of Auditor Market Power: Evidence from Iran [Volume 1, Issue 1, 2017]
-
Auditor Conservatism
The Impact of Litigation Risk and Auditor Size on Auditor Conservatism and Auditor Conservatism on Information Asymmetry [Volume 3, Issue 3, 2019, Pages 57-68]
-
Auditor Dependency
The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [Volume 4, Issue 1, 2020, Pages 19-34]
-
Auditor Leaving
Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing? [Volume 7, Issue 1, 2023, Pages 69-91]
-
Auditor Management
Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
-
Auditor Report
Predicting Going Concern of Companies Using Text Mining and Data Mining Approaches [(Articles in Press)]
-
Auditor's Expertise in Industry
The Moderator Role of Auditor's Expertise in the Industry on the Relationship between Characteristics of the Audit Committee and Audit Report Lag [Volume 3, Issue 4, 2019, Pages 1-11]
-
Auditor's follow-up recommendations
Audit Quality, Auditor's Follow-up Recommendations (Emphasis on Specific Point Paragraph) and Auditor's Opinion [Volume 3, Issue 3, 2019, Pages 77-85]
-
Auditor's opinion
Audit Quality, Auditor's Follow-up Recommendations (Emphasis on Specific Point Paragraph) and Auditor's Opinion [Volume 3, Issue 3, 2019, Pages 77-85]
-
Auditor’s Opinion Shopping
The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
-
Auditor's Pressure
The Relationship between Auditors Stress with Audit Quality and Internal Control Weakness [Volume 4, Issue 1, 2020, Pages 99-112]
-
Auditor's Stress
The Relationship between Auditors Stress with Audit Quality and Internal Control Weakness [Volume 4, Issue 1, 2020, Pages 99-112]
-
Auditor’s Tenure
The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]
-
Auditor Switching
Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
-
Auditor tenure
Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
-
Audit Performance
The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
-
Audit profession
Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
-
Audit profession
Marketing in Auditing: Application of the 7P Model [Volume 8, Issue 1, 2024, Pages 1-16]
-
Audit Quality
Audit Quality, Risk-Taking, and Value Creation: Iranian Evidence [Volume 3, Issue 1, 2019, Pages 97-111]
-
Audit Quality
Audit Quality, Auditor's Follow-up Recommendations (Emphasis on Specific Point Paragraph) and Auditor's Opinion [Volume 3, Issue 3, 2019, Pages 77-85]
-
Audit Quality
A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
-
Audit Quality
The Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran [Volume 4, Issue 1, 2020, Pages 65-77]
-
Audit Quality
The Relationship between Auditors Stress with Audit Quality and Internal Control Weakness [Volume 4, Issue 1, 2020, Pages 99-112]
-
Audit Quality
Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
-
Audit Quality
The Relationship between Earnings Quality and Audit Quality: An Iranian Angle [Volume 4, Issue 2, 2020, Pages 55-66]
-
Audit Quality
Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
-
Audit Quality
The Relationship between the Audit Outputs and Managerial Entrenchment [Volume 5, Issue 1, 2021, Pages 99-112]
-
Audit Quality
Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran [Volume 7, Issue 2, 2023, Pages 61-81]
-
Audit Quality
Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
-
Audit Quality Promotion
Developing a Model to Improve the Quality of Tax Audits [Volume 6, Issue 3, 2022, Pages 73-91]
-
Audit Report
The Impact of Audit Report on Earnings Quality Emphasizing the Moderating Role of Corporate Governance Quality [Volume 3, Issue 2, 2019, Pages 1-15]
-
Audit Risk
The Impact of Intangible Assets and Intellectual Capital on Audit Risk [Volume 4, Issue 1, 2020, Pages 35-47]
-
Audit Tenure
A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
-
Audit Tenure
The Relationship Financial Statements Components and Audit Fees in Developing Countries [Volume 4, Issue 2, 2020, Pages 19-36]
-
Augmented Dickey-Fuller test (ADF)
An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
B
-
Bank Card
The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
-
Bank efficiency
The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health [Volume 6, Issue 1, 2022, Pages 35-51]
-
Banking
The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health [Volume 6, Issue 1, 2022, Pages 35-51]
-
Banking Performance
Introducing an ERM-based Optimal Banking Performance Development Model [Volume 3, Issue 1, 2019, Pages 47-59]
-
Banking System
The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
-
Bank Performance
Performance of Islamic E-Banking: Case of Iran [Volume 5, Issue 1, 2021, Pages 31-39]
-
Bankruptcy
Application of Artificial Intelligence Algorithm of Linear and Non-linear Relevance Vector Machine in Predicting the Bankruptcy [Volume 2, Issue 3, 2018, Pages 81-94]
-
Bankruptcy Risk
The effect of Bankruptcy Risk on Stock Price Crash Risk by Emphasis on Debt Maturity [(Articles in Press)]
-
Banks Profitability
Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]
-
Behavioral Finance
A Moderate Viewpoint to Efficient-Market Hypothesis and Behavioral Finance: the Efficiency of the Behavior of Participants in Transactions [Volume 3, Issue 1, 2019, Pages 1-12]
-
Behavioral Finance
Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
-
Behavioral Finance
The Impact of Media News on Investors' Decision-Making According to their Degree of Risk-Taking [Volume 8, Issue 1, 2024, Pages 67-87]
-
Behavioral Intention
Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
-
Benish Model
Presenting the Development of the Beneish Model with Emphasis on Economic Features using Neural Network, Vector Machine, and Random Forest [Volume 6, Issue 4, 2022, Pages 15-28]
-
Blockchain
Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors [Volume 4, Issue 2, 2020, Pages 103-119]
-
Blockchain technology
Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
-
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
Impact of Audit Report Lag, Institutional Ownership and Board Characteristics on Financial Performance [Volume 3, Issue 2, 2019, Pages 83-97]
-
Board Characteristics
How Managers and Audit Committee Affect Internal Control Weakness [Volume 4, Issue 4, 2020, Pages 45-56]
-
Board Characteristics
The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]
-
Board Compensation
Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
-
Board Compensation
Impact of Board Incentives and Board Interlocks on Audit Fees [Volume 4, Issue 3, 2020, Pages 97-110]
-
Board Diversity
The Moderating Effect of Audit Committee on the Relationship between Board Diversity and Earnings Management of Banks in Nigeria [Volume 2, Issue 1, 2018]
-
Board incentives
Impact of Board Incentives and Board Interlocks on Audit Fees [Volume 4, Issue 3, 2020, Pages 97-110]
-
Board Independence
Investigating the effect of independent board of directors on the relationship between ownership structure and corporate sustainability performance disclosure [Volume 7, Issue 3, 2023, Pages 87-103]
-
Board interlock
Impact of Board Incentives and Board Interlocks on Audit Fees [Volume 4, Issue 3, 2020, Pages 97-110]
-
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]
-
Buy and Hold Strategy
Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
C
-
Capital
The Role of Sukuk in the Economic Growth of Islamic Countries: An Approach to the Absorption of Liquidity Available in Iran [Volume 8, Issue 2, 2024, Pages 23-38]
-
Capital Efficiency
The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]
-
Capital employed
The Effect of Intellectual Capital Components on Effective Indicators and Investor Decisions [Volume 1, Issue 1, 2017]
-
Capital expenditures
The Relationship between Market Value, Capital Expenditures, Value Creation and Product Market Power [Volume 5, Issue 3, 2021, Pages 107-126]
-
Capital Market
The Role of Environmental Structures on the Resilience of Companies in the Iranian Capital Market [Volume 3, Issue 3, 2019, Pages 19-29]
-
Capital Market
The Tone of Market Participants' Opinions via Social Media and Capital Market Reaction [Volume 6, Issue 4, 2022, Pages 45-60]
-
Capital Market
A qualitative model of the firm’s sustainability reporting requirements in the Iranian capital market, inspired by the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) standards [(Articles in Press)]
-
Capital market response
Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
-
Capital structure
The Relationship between Firm Performance and Capital Structure: Evidence from Taiwan [Volume 2, Issue 1, 2018]
-
Capital structure
The Effect of Family Ownership on the Adjustment Speed of Financial Leverage towards Optimal Leverage [Volume 8, Issue 2, 2024, Pages 39-49]
-
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]
-
Cash Basis
Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
-
Cash Flow Statement
The Relationship Financial Statements Components and Audit Fees in Developing Countries [Volume 4, Issue 2, 2020, Pages 19-36]
-
Cash Holdings
The Relationship between Social Responsibility Disclosure and Cash Holdings [Volume 4, Issue 4, 2020, Pages 57-70]
-
Causal relationships
Difference-in-differences Design and Propensity Score Matching in Top Accounting Research: A Short Guide for Ph.D. Students in Iran [Volume 4, Issue 3, 2020, Pages 35-47]
-
CEO ability
The Economic Consequences of the Islamic State of Iraq and Syria: Evidence in the Context of CEO Ability and Accrual Quality [Volume 3, Issue 3, 2019, Pages 31-38]
-
CEO ability
Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review [Volume 7, Issue 4, 2023, Pages 29-56]
-
CEO Characteristics
How Managers and Audit Committee Affect Internal Control Weakness [Volume 4, Issue 4, 2020, Pages 45-56]
-
CEO duality
CEOs’ Decision-making Power and Stock Price Crash Risk: Evidence from Iran [Volume 2, Issue 3, 2018, Pages 29-47]
-
CEO Narcissism
The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange [Volume 3, Issue 3, 2019, Pages 1-17]
-
CEO Narcissism
The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability [Volume 5, Issue 2, 2021, Pages 45-59]
-
CEO Overconfidence
The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange [Volume 3, Issue 3, 2019, Pages 1-17]
-
CEO Overconfidence
CEO's Overconfidence, Cost stickiness, and Value Relevance of Accounting Information [Volume 4, Issue 3, 2020, Pages 49-59]
-
CEO Overconfidence
Management Characteristics and Audit Opinion Shopping [Volume 5, Issue 4, 2021, Pages 77-99]
-
CEO Overconfidence
Corporate Tax Avoidance and Organizational Capital: The moderating effect of Size and CEO Overconfidence [(Articles in Press)]
-
CEO replacement
CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
-
CEO’s ethnicity
The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in Iran [Volume 3, Issue 1, 2019, Pages 75-96]
-
CEOs' Financial Knowledge
The Effect of CEOs' Financial Knowledge on Unsystematic Risk, Considering the Moderating Effect of Managerial Ability [Volume 6, Issue 3, 2022, Pages 55-71]
-
CEOs’ tenure
CEOs’ Decision-making Power and Stock Price Crash Risk: Evidence from Iran [Volume 2, Issue 3, 2018, Pages 29-47]
-
CEO talent
Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review [Volume 7, Issue 4, 2023, Pages 29-56]
-
CFO'
Effects of CFO's familiarity and assertions on Related Party Transaction reporting judgment of internal auditors: Evidence from Iran [(Articles in Press)]
-
Challenges and obstacles
Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]
-
Chimp Optimization Algorithm
Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
-
Clean Accounts
Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
-
Client Firm Risk
A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
-
Client Firm Size
A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
-
Cognitive Bias
Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
-
Communicational
The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]
-
Communicational Capital (CC)
Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms [(Articles in Press)]
-
Company-level Internal Control
CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
-
Competitiveness
Investigating the Effect of Financial Crisis Severity on the Relationship between Competitiveness and Profitability in the Product Market [Volume 2, Issue 3, 2018, Pages 17-28]
-
Conditional conservatism
The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [Volume 8, Issue 1, 2024, Pages 131-150]
-
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]
-
Content analysis
The Tone of Market Participants' Opinions via Social Media and Capital Market Reaction [Volume 6, Issue 4, 2022, Pages 45-60]
-
Content Causes of Corporate Bankruptcy
Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
-
Continuity Assumption
The Impact of Company’s Entrance into Article 141 of the Iranian Trade Act on Audit Fees: Evidence from Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 61-70]
-
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 Governance Quality
The Impact of Audit Report on Earnings Quality Emphasizing the Moderating Role of Corporate Governance Quality [Volume 3, Issue 2, 2019, Pages 1-15]
-
Corporate Inertia
Corporate Inertia and Information Asymmetry: Evidence from Iran [(Articles in Press)]
-
Corporate Lobbying
Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
-
Corporate Performance Indicators
The Effect of Some Macroeconomic Variables on the Performance Indicators of Companies Listed on The Tehran Stock Exchange During Sanction Periods (before and after the JCPOA) [Volume 8, Issue 2, 2024, Pages 101-118]
-
Corporate reputation
The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability [Volume 5, Issue 2, 2021, Pages 45-59]
-
Corporate social responsibility (CSR)
Corporate Social Responsibility and Stock Price Crash Risk: Evidence from an Emerging Market [Volume 2, Issue 1, 2018]
-
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]
-
Corporate Sustainability Performance Disclosure
Investigating the effect of independent board of directors on the relationship between ownership structure and corporate sustainability performance disclosure [Volume 7, Issue 3, 2023, Pages 87-103]
-
Cost and utility of green
The Impact of Generational Accounting on Environmental Interactive Strategies of Capital Market Companies [(Articles in Press)]
-
Cost behavior
Tax Avoidance and Asymmetric Behavior of Costs [Volume 1, Issue 1, 2017]
-
Cost behavior
Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
-
Cost categories
The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
-
Cost Characteristics
A Study of the Effect of Organizational Culture Effect on Association between Intellectual Capital and Cost Characteristics [Volume 2, Issue 2, 2018]
-
Cost of Equity
The Relationship between Financing Constraints and Cost of Equity of Iranian Listed Companies [Volume 1, Issue 1, 2017]
-
Cost of Equity Capital
Evaluation of the Relationship between Audit Firm Choice and Cost of Equity [Volume 5, Issue 2, 2021, Pages 25-33]
-
Cost stickiness
Tax Avoidance and Asymmetric Behavior of Costs [Volume 1, Issue 1, 2017]
-
Cost stickiness
Evaluating the Effect of Political Uncertainty on the Cost Stickiness [Volume 2, Issue 4, 2018, Pages 1-10]
-
Cost stickiness
The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
-
Cost stickiness
CEO's Overconfidence, Cost stickiness, and Value Relevance of Accounting Information [Volume 4, Issue 3, 2020, Pages 49-59]
-
Covid 19
Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]
-
Covid-19
Risk Management of Covid-19 in Tertiary Institutions of Learning: Challenges, Impact, and Future Preparation [Volume 2, Issue 4, 2018, Pages 69-78]
-
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]
-
Cultural Intelligence (CQ)
Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms [(Articles in Press)]
-
Culture
Religion, Cultural Elements and the Stock Price Crash Risk: a Test of Alternative and Complementary Theory [Volume 6, Issue 2, 2022, Pages 19-35]
-
Cup-FM
The Effect of Company Ownership Structure on the Stock Price Crash Risk in Iran: A Panel Co-Integration Approach with Cross-Sectional Dependence [Volume 6, Issue 4, 2022, Pages 1-14]
D
-
Data Analytics
Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors [Volume 4, Issue 2, 2020, Pages 103-119]
-
Data Envelopment Analysis
The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health [Volume 6, Issue 1, 2022, Pages 35-51]
-
Debt Maturity
The effect of Bankruptcy Risk on Stock Price Crash Risk by Emphasis on Debt Maturity [(Articles in Press)]
-
Debt ratio
Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
-
Decision Tree
Application of Data Mining Method in Anticipating of Relationship between Liquidity and Profitability in Capital Market [Volume 3, Issue 4, 2019, Pages 37-54]
-
Delay
The Severity of a Client’s Negative Environmental, Social, and Governance Reputation Affect Audit Effort and Audit Quality [Volume 7, Issue 1, 2023, Pages 53-67]
-
Delay in Audit Report
The Moderator Role of Auditor's Expertise in the Industry on the Relationship between Characteristics of the Audit Committee and Audit Report Lag [Volume 3, Issue 4, 2019, Pages 1-11]
-
Delta and Vega
The Effect of Managers' Delta and Vega on Asymmetric Cost Behavior of Companies Listed in The Tehran Stock Exchange [(Articles in Press)]
-
Deposit to total assets ratio
The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
-
Designing
Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
-
Deviation from Industry Norms
Deviation from industry norms, financial restatements, and audit opinion [(Articles in Press)]
-
Dialogic Accounting
Dialogic Accounting Model and Green Accounting Consequences: Empirical Evidence from Iran [Volume 8, Issue 1, 2024, Pages 17-37]
-
Difference-in-differences
Difference-in-differences Design and Propensity Score Matching in Top Accounting Research: A Short Guide for Ph.D. Students in Iran [Volume 4, Issue 3, 2020, Pages 35-47]
-
Discretionary Accruals
The Relationship between Executive Cash Compensation and Corporate Governance, Income Smoothing, Discretionary Accruals, and Firm Value [Volume 3, Issue 1, 2019, Pages 61-73]
-
Dividend Payout Policy
The Effect of Institutional Investors on Dividend Payout [Volume 3, Issue 4, 2019, Pages 93-99]
-
Dividend policy
Dividend Policy Mediating on Quality of Corporate Governance and Informative Income Smoothing [Volume 1, Issue 1, 2017]
E
-
Earning growth dispersion
Does Financial Statements Information Contribute to Macroeconomic Indicators? [Volume 4, Issue 3, 2020, Pages 61-79]
-
Earning Response Coefficient
The Effect of Earning and Information Quality on Stock Trading [Volume 4, Issue 4, 2020, Pages 71-82]
-
Earnings Forecast
The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
-
Earnings Forecast Error
The Relationship Between Accruals and Investors' Perceptions of Earnings Forecast Error [Volume 3, Issue 2, 2019, Pages 17-25]
-
Earnings management
The Moderating Effect of Audit Committee on the Relationship between Board Diversity and Earnings Management of Banks in Nigeria [Volume 2, Issue 1, 2018]
-
Earnings management
New Evidence on the Determinants of Internal Control Weaknesses [Volume 3, Issue 2, 2019, Pages 65-81]
-
Earnings management
The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]
-
Earnings management
Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
-
Earnings management
THE EFFECT OF AUDIT QUALITY, CORPORATE GOVERNANCE AND CSR ON REAL EARNINGS MANAGEMENT: INDONESIAN EVIDENCE [(Articles in Press)]
-
Earnings manipulation
The Effects of Auditor's Type and Expertise on Real and Accrual Earnings Management based on Fraud Triangle Concepts [Volume 1, Issue 1, 2017]
-
Earnings Persistence
The Effect of Earning and Information Quality on Stock Trading [Volume 4, Issue 4, 2020, Pages 71-82]
-
Earnings Quality
The Impact of Audit Report on Earnings Quality Emphasizing the Moderating Role of Corporate Governance Quality [Volume 3, Issue 2, 2019, Pages 1-15]
-
Earnings Quality
The Relationship between Earnings Quality and Audit Quality: An Iranian Angle [Volume 4, Issue 2, 2020, Pages 55-66]
-
Earnings Response Coefficient
Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
-
E-Banking
The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
-
E-Banking
Performance of Islamic E-Banking: Case of Iran [Volume 5, Issue 1, 2021, Pages 31-39]
-
Echelon Theory
The Moderating Effect of Audit Committee on the Relationship between Board Diversity and Earnings Management of Banks in Nigeria [Volume 2, Issue 1, 2018]
-
Economic Consequences of Auditor Conservatism
The Impact of Litigation Risk and Auditor Size on Auditor Conservatism and Auditor Conservatism on Information Asymmetry [Volume 3, Issue 3, 2019, Pages 57-68]
-
Economic growth and development
The Role of Sukuk in the Economic Growth of Islamic Countries: An Approach to the Absorption of Liquidity Available in Iran [Volume 8, Issue 2, 2024, Pages 23-38]
-
Economic plans
The Role of Sukuk in the Economic Growth of Islamic Countries: An Approach to the Absorption of Liquidity Available in Iran [Volume 8, Issue 2, 2024, Pages 23-38]
-
Economic value added
The Effect of Intellectual Capital Components on Effective Indicators and Investor Decisions [Volume 1, Issue 1, 2017]
-
Economic value added
Does EVA Have More Information Content with Stock Return than Profitability Ratios? Evidence from Malaysia [Volume 2, Issue 3, 2018, Pages 1-16]
-
Efficient-Market Hypothesis
A Moderate Viewpoint to Efficient-Market Hypothesis and Behavioral Finance: the Efficiency of the Behavior of Participants in Transactions [Volume 3, Issue 1, 2019, Pages 1-12]
-
Emotional intelligence
Are Auditors Really Independent in Making Professional Judgment?? [(Articles in Press)]
-
Emphasis on specific point paragraph
Audit Quality, Auditor's Follow-up Recommendations (Emphasis on Specific Point Paragraph) and Auditor's Opinion [Volume 3, Issue 3, 2019, Pages 77-85]
-
Employee Performance
Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]
-
Employees withdrawal
Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
-
Encrypted assets
A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
-
Enterprise Risk Management (ERM)
Introducing an ERM-based Optimal Banking Performance Development Model [Volume 3, Issue 1, 2019, Pages 47-59]
-
Environment
The Effect of Valuing Social Responsibility by Combining the Company's Life Cycle [Volume 8, Issue 2, 2024, Pages 85-100]
-
Environmental conditions
The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
-
Environmental Entrepreneurship
Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
-
Environmental sensitivity
The Relationship between Return Equities, Independence of the Board of Directors and Environmental Sensitivity of Industry Group and the Social Responsibility [Volume 2, Issue 1, 2018]
-
Environmental Social and Governance (ESG) Criteria
The Severity of a Client’s Negative Environmental, Social, and Governance Reputation Affect Audit Effort and Audit Quality [Volume 7, Issue 1, 2023, Pages 53-67]
-
Equity
Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
-
Ethical Ideologies
The Impact of Guilt Aversion on Financial Behavior of Individuals with the Moderating Role of Ethical Ideologies [(Articles in Press)]
-
Ethical Leadership
The Impact of Strategic Corporate Social Responsibility on Tax Avoidance via Job Meaningfulness and the Mediating Role of Ethical Leadership [Volume 6, Issue 1, 2022, Pages 1-13]
-
Ethical values
Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach [Volume 6, Issue 1, 2022, Pages 25-33]
-
Excess Cash
The Impact of Insufficient and Excess Cash on Future Performance [Volume 2, Issue 2, 2018]
-
Expectation convergence
The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
-
Expectation Gap
Audit Expectation Gap in Islamic Countries [Volume 3, Issue 4, 2019, Pages 55-72]
-
Expected Credit Loss (ECL)
Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]
-
Experience Intelligence
Accountants' Risk-Taking and Alertness to Investment Opportunities [Volume 8, Issue 1, 2024, Pages 111-129]
-
Experimental Economics
The Impact of Guilt Aversion on Financial Behavior of Individuals with the Moderating Role of Ethical Ideologies [(Articles in Press)]
-
Export performance
The Effect of Corporate Governance on Export Performance of Iranian Listed Companies [Volume 4, Issue 4, 2020, Pages 1-14]
-
Export sales
The Effect of Corporate Governance on Export Performance of Iranian Listed Companies [Volume 4, Issue 4, 2020, Pages 1-14]
-
Export sales intensity
The Effect of Corporate Governance on Export Performance of Iranian Listed Companies [Volume 4, Issue 4, 2020, Pages 1-14]
-
Export sales volumes
The Effect of Corporate Governance on Export Performance of Iranian Listed Companies [Volume 4, Issue 4, 2020, Pages 1-14]
-
Extensible Business Reporting Language
Impact of XBRL on Internal Audit Performance [Volume 3, Issue 4, 2019, Pages 13-21]
F
-
Factor analysis
The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
-
Fair value
Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework [Volume 7, Issue 1, 2023, Pages 39-51]
-
Fama-French five-factor model
Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
-
Fama–French three-factor model
The Relationship between Specific Fluctuations, Liquidity Risk, and Stock Return in Listed Companies on Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 49-60]
-
Family and non-family Ownership
The Effect of Family Ownership on the Adjustment Speed of Financial Leverage towards Optimal Leverage [Volume 8, Issue 2, 2024, Pages 39-49]
-
Feature selection
Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
-
Financial Behavior
The Impact of Guilt Aversion on Financial Behavior of Individuals with the Moderating Role of Ethical Ideologies [(Articles in Press)]
-
Financial Crisis
The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [Volume 4, Issue 1, 2020, Pages 19-34]
-
Financial Criteria
The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
-
Financial Fraud
Fraud Disclosure Tendency in Banking System: Impact of Psychological Contract Breach and Organizational Factors [Volume 8, Issue 2, 2024, Pages 67-84]
-
Financial health
The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health [Volume 6, Issue 1, 2022, Pages 35-51]
-
Financial Instability
Fraud Disclosure Tendency in Banking System: Impact of Psychological Contract Breach and Organizational Factors [Volume 8, Issue 2, 2024, Pages 67-84]
-
Financial instruments
The Role of Sukuk in the Economic Growth of Islamic Countries: An Approach to the Absorption of Liquidity Available in Iran [Volume 8, Issue 2, 2024, Pages 23-38]
-
Financial Leverage
The Systematic Risk Behavior in the Life Cycle Stages of Companies and the Moderating Effect of Managerial Ability [Volume 4, Issue 2, 2020, Pages 1-18]
-
Financial Leverage
The Impact of Company Characteristics on Return Volatility in Sorted Portfolios: A Hybrid Asymmetric Conditional Variance Approach [(Articles in Press)]
-
Financial Literacy
The Effect of Financial Literacy on Investors' Financial Risk Tolerance [Volume 5, Issue 3, 2021, Pages 25-34]
-
Financial managers
The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality [Volume 6, Issue 1, 2022, Pages 67-75]
-
Financial market
RISK AND RETURN ANALYSIS OF GOVERNMENT BONDS IN INDONESIA [(Articles in Press)]
-
Financial numbers
Does Financial Statements Information Contribute to Macroeconomic Indicators? [Volume 4, Issue 3, 2020, Pages 61-79]
-
Financial Performance
The Relationship between Firm Performance and Capital Structure: Evidence from Taiwan [Volume 2, Issue 1, 2018]
-
Financial Performance
Impact of Audit Report Lag, Institutional Ownership and Board Characteristics on Financial Performance [Volume 3, Issue 2, 2019, Pages 83-97]
-
Financial Performance
The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange [Volume 3, Issue 3, 2019, Pages 1-17]
-
Financial pressure
The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
-
Financial Reporting Features
The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
-
Financial reporting quality
The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria [Volume 2, Issue 1, 2018]
-
Financial reporting quality
The Relationship between Financial Reporting Quality and Corporate Performance: Evidence from Iran [Volume 2, Issue 2, 2018]
-
Financial reporting quality
Comments on the Context-Specific Nature of Financial Reporting Quality [Volume 2, Issue 4, 2018, Pages 29-39]
-
Financial reporting quality
New Evidence on the Determinants of Internal Control Weaknesses [Volume 3, Issue 2, 2019, Pages 65-81]
-
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 reporting quality
The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality [Volume 6, Issue 1, 2022, Pages 67-75]
-
Financial reporting quality
Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
-
Financial reporting supply chain
Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
-
Financial reports
Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
-
Financial restatement
The Impact of Shareholders Participation in Annual Meetings on Earnings Management and Financial Restatement [Volume 4, Issue 4, 2020, Pages 31-43]
-
Financial Risk Tolerance
The Effect of Financial Literacy on Investors' Financial Risk Tolerance [Volume 5, Issue 3, 2021, Pages 25-34]
-
Financial Supervision
The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System [Volume 3, Issue 2, 2019, Pages 99-114]
-
Financing constraints
The Relationship between Financing Constraints and Cost of Equity of Iranian Listed Companies [Volume 1, Issue 1, 2017]
-
Firm age
Voluntary Information Disclosure: A Tool for Organizational Leadership [Volume 2, Issue 2, 2018]
-
Firm Credit
The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [Volume 4, Issue 1, 2020, Pages 19-34]
-
Firm Growth
The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
-
Firm Performance
The Relationship between Governance Indicators and Firm Performance [Volume 3, Issue 3, 2019, Pages 39-56]
-
Firm Performance
The Impact of Intangible Assets on Firm Performance: Evidence from an Emerging Economy [Volume 5, Issue 2, 2021, Pages 61-77]
-
Firm Risk
Deviation from industry norms, financial restatements, and audit opinion [(Articles in Press)]
-
Firms’ Coverage
Financial Analysts Cover which Firms? [Volume 7, Issue 3, 2023, Pages 105-115]
-
Firm value
The Impact of Company Characteristics on Return Volatility in Sorted Portfolios: A Hybrid Asymmetric Conditional Variance Approach [(Articles in Press)]
-
Fixed-charge coverage ratio
Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
-
Fraud detection
Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
-
Fraudulent Financial reporting
The Relationship Between the Weakness of Internal Controls and Fraudulent Financial Reporting with an Emphasis on the Adjustment Role of External Audit Quality [Volume 2, Issue 4, 2018, Pages 11-27]
-
Future Cash Flows
Evidence for the Ability of the Regression Model and Particle Swarm Optimization Algorithm in Predicting Future Cash Flows [Volume 2, Issue 4, 2018, Pages 79-95]
-
Future Stock
The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]
G
-
Gambler’s Fallacy and Stereotypes
Individual Differences in Investor Decision-making: Examining Representativeness Heuristics and Cognitive Reflection [Volume 7, Issue 4, 2023, Pages 109-121]
-
GARCH
RISK AND RETURN ANALYSIS OF GOVERNMENT BONDS IN INDONESIA [(Articles in Press)]
-
GDP prediction
Does Financial Statements Information Contribute to Macroeconomic Indicators? [Volume 4, Issue 3, 2020, Pages 61-79]
-
GDP restatement
Does Financial Statements Information Contribute to Macroeconomic Indicators? [Volume 4, Issue 3, 2020, Pages 61-79]
-
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]
-
Geographical proximity of institutional owners
The Relationship between the Geographical Proximity of Institutional Owners and Disclosure of Corporate Social Responsibility by Considering the Moderating Role of Corporate Governance Mechanisms [Volume 7, Issue 2, 2023, Pages 17-37]
-
Going Concern
Predicting Going Concern of Companies Using Text Mining and Data Mining Approaches [(Articles in Press)]
-
Governance
THE EFFECT OF AUDIT QUALITY, CORPORATE GOVERNANCE AND CSR ON REAL EARNINGS MANAGEMENT: INDONESIAN EVIDENCE [(Articles in Press)]
-
Governance indicators
The Relationship between Governance Indicators and Firm Performance [Volume 3, Issue 3, 2019, Pages 39-56]
-
Governance Score
The Relationship between Social Responsibility Disclosure and Cash Holdings [Volume 4, Issue 4, 2020, Pages 57-70]
-
Government Credits
The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
-
G*Power software
Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
-
Granger causality test
An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
-
Green Accounting Consequences
Dialogic Accounting Model and Green Accounting Consequences: Empirical Evidence from Iran [Volume 8, Issue 1, 2024, Pages 17-37]
-
Green Financing
Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
-
GRI reporting standard
A qualitative model of the firm’s sustainability reporting requirements in the Iranian capital market, inspired by the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) standards [(Articles in Press)]
-
Grounded Data Theory Method, Tax Audit
Developing a Model to Improve the Quality of Tax Audits [Volume 6, Issue 3, 2022, Pages 73-91]
-
Grounded theory
Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
-
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]
-
Growth Opportunities
The Relationship between Growth Opportunities, Tangible Assets, and Financial Structure of Companies listed on the Tehran Stock Exchange [Volume 2, Issue 1, 2018]
-
Guilt Aversion
The Impact of Guilt Aversion on Financial Behavior of Individuals with the Moderating Role of Ethical Ideologies [(Articles in Press)]
H
-
HamiChain
A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
-
Heritage Foundation
The Relationship between Governance Indicators and Firm Performance [Volume 3, Issue 3, 2019, Pages 39-56]
-
Heteroscedasticity,
Asymmetric Effect of Return on Assets on the Profitability of Listed Firms on Tehran Stock Exchange Based on Variance Heteroscedasticity Model [Volume 2, Issue 3, 2018, Pages 71-80]
-
Hierarchical clustering
Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
-
Human Capital
The Effect of Intellectual Capital Components on Effective Indicators and Investor Decisions [Volume 1, Issue 1, 2017]
-
Human Capital
The Relationship between Intellectual Capital Components and Audit Market Competition [Volume 4, Issue 2, 2020, Pages 67-84]
-
Human Capital
Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
-
Human Capital (HC)
Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms [(Articles in Press)]
-
Hybrid Asymmetric Conditional Variance
The Impact of Company Characteristics on Return Volatility in Sorted Portfolios: A Hybrid Asymmetric Conditional Variance Approach [(Articles in Press)]
I
-
Idiosyncratic Risk Anomaly
The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
-
IFRS
Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework [Volume 7, Issue 1, 2023, Pages 39-51]
-
IFRS 9
Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]
-
Implement Model
Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
-
Improved Auditor’s Opinion
The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]
-
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]
-
Independence of board of directors
The Relationship between Return Equities, Independence of the Board of Directors and Environmental Sensitivity of Industry Group and the Social Responsibility [Volume 2, Issue 1, 2018]
-
Independence of the Audit Committee
The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
-
Independence of the Board of Directors
The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
-
Individual Behavior
Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
-
Industry Specialization
A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
-
Inflation rate
The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
-
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]
-
Inflexibility
Corporate Inertia and Information Asymmetry: Evidence from Iran [(Articles in Press)]
-
Information Asymmetry
Corporate Inertia and Information Asymmetry: Evidence from Iran [(Articles in Press)]
-
Information Quality
The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
-
Informative income smoothing
Dividend Policy Mediating on Quality of Corporate Governance and Informative Income Smoothing [Volume 1, Issue 1, 2017]
-
Innovations
Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
-
Institutional Ownership
The Relationship between Corporate Governance and Intellectual Capital of Companies Listed on the Tehran Stock Exchange [Volume 2, Issue 1, 2018]
-
Institutional Ownership
Impact of Audit Report Lag, Institutional Ownership and Board Characteristics on Financial Performance [Volume 3, Issue 2, 2019, Pages 83-97]
-
Institutional Ownership
The Effect of Institutional Investors on Dividend Payout [Volume 3, Issue 4, 2019, Pages 93-99]
-
Institutional trust
Developing an Optimal Model of Accrual Accounting System in the Public Sector [Volume 7, Issue 3, 2023, Pages 39-52]
-
Instruction
Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
-
Insufficient Cash
The Impact of Insufficient and Excess Cash on Future Performance [Volume 2, Issue 2, 2018]
-
Intangible Assets
The Impact of Intangible Assets and Intellectual Capital on Audit Risk [Volume 4, Issue 1, 2020, Pages 35-47]
-
Integrated factors of sustainable development
The Relationship between Return Equities, Independence of the Board of Directors and Environmental Sensitivity of Industry Group and the Social Responsibility [Volume 2, Issue 1, 2018]
-
Intellectual capital
The Effect of Intellectual Capital Components on Effective Indicators and Investor Decisions [Volume 1, Issue 1, 2017]
-
Intellectual capital
The Relationship between Corporate Governance and Intellectual Capital of Companies Listed on the Tehran Stock Exchange [Volume 2, Issue 1, 2018]
-
Intellectual capital
A Study of the Effect of Organizational Culture Effect on Association between Intellectual Capital and Cost Characteristics [Volume 2, Issue 2, 2018]
-
Intellectual capital
The Role of Intellectual Capital Components on the Quality of Internal Control and Financial Restatements in Iran [Volume 3, Issue 2, 2019, Pages 27-41]
-
Intellectual capital
The Impact of Intangible Assets and Intellectual Capital on Audit Risk [Volume 4, Issue 1, 2020, Pages 35-47]
-
Intellectual capital
The Relationship between Intellectual Capital Components and Audit Market Competition [Volume 4, Issue 2, 2020, Pages 67-84]
-
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]
-
Intellectual Capital (IC)
Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms [(Articles in Press)]
-
Interest rate
Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
-
Interest Rates of Facilities
The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
-
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]
-
Internal Audit
Impact of XBRL on Internal Audit Performance [Volume 3, Issue 4, 2019, Pages 13-21]
-
Internal Auditors
Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
-
Internal Control Material Weaknesses (ICMWs)
CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
-
Internal Controls
Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
-
Internal Control Weaknesses
How Managers and Audit Committee Affect Internal Control Weakness [Volume 4, Issue 4, 2020, Pages 45-56]
-
International Auditing
Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
-
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]
-
Internet speed
Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
-
Inventory
Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
-
Investment
Microfinance Banks’ Investment Portfolio and Standard of Living in Nigeria: an Empirical Study [Volume 6, Issue 2, 2022, Pages 1-17]
-
Investment
Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
-
Investment addiction
The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
-
Investment Decision Behavior
Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
-
Investment efficiency
Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]
-
Investor Decisions
The Impact of Media News on Investors' Decision-Making According to their Degree of Risk-Taking [Volume 8, Issue 1, 2024, Pages 67-87]
-
Investor Risk Level
The Impact of Media News on Investors' Decision-Making According to their Degree of Risk-Taking [Volume 8, Issue 1, 2024, Pages 67-87]
-
Investors
The Effect of Financial Literacy on Investors' Financial Risk Tolerance [Volume 5, Issue 3, 2021, Pages 25-34]
-
Investors’ Behavior
Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
-
Investors' Perceptions
The Relationship Between Accruals and Investors' Perceptions of Earnings Forecast Error [Volume 3, Issue 2, 2019, Pages 17-25]
-
Iranian banking business
Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework [Volume 7, Issue 1, 2023, Pages 39-51]
-
Iranian banking industry
Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]
-
Iranian Capital Market
A hybrid decision-making model for optimal portfolio selection under interval uncertainty [(Articles in Press)]
-
Iranian English Journals
Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran [Volume 8, Issue 1, 2024, Pages 39-65]
-
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]
-
Isis
The Economic Consequences of the Islamic State of Iraq and Syria: Evidence in the Context of CEO Ability and Accrual Quality [Volume 3, Issue 3, 2019, Pages 31-38]
-
Islamic banking
Performance of Islamic E-Banking: Case of Iran [Volume 5, Issue 1, 2021, Pages 31-39]
-
Islamic country
Corporate Social Responsibility and Stock Price Crash Risk: Evidence from an Emerging Market [Volume 2, Issue 1, 2018]
J
-
Johansen cointegration test
An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
-
Journals of Accounting and Finance
Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran [Volume 8, Issue 1, 2024, Pages 39-65]
-
Judgment and Decision Making
Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
-
Judgments
The Impact of Professional Ethics, Social Structure and Religious Attitude on Auditors' Judgments (Comparison of India and Iran Environment) [(Articles in Press)]
K
-
Keywords: audit committee independence
Audit Committee Characteristics and Sustainable Growth Among Selected Listed Non-Financial Firms in Nigeria [Volume 6, Issue 3, 2022, Pages 1-13]
-
Keywords: audit committee size
Audit Committee Attributes and Readability of Financial Statement Footnotes [Volume 3, Issue 2, 2019, Pages 43-63]
-
Keywords: Exchange Rate Fluctuations
The Effect of Some Macroeconomic Variables on the Performance Indicators of Companies Listed on The Tehran Stock Exchange During Sanction Periods (before and after the JCPOA) [Volume 8, Issue 2, 2024, Pages 101-118]
-
Keywords: Financial Structure
The Relationship between Growth Opportunities, Tangible Assets, and Financial Structure of Companies listed on the Tehran Stock Exchange [Volume 2, Issue 1, 2018]
-
Keywords: predictive earnings management
The Relationship between Predictive Earnings Management and Opportunistic Earnings Management with Bonus and Stock Return in Iran [Volume 2, Issue 4, 2018, Pages 53-68]
-
Keywords: reporting
A qualitative model of the firm’s sustainability reporting requirements in the Iranian capital market, inspired by the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) standards [(Articles in Press)]
-
K-means
Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
-
Knowledge
Recognition of the Skills and Knowledge of Iranian Auditors at workplace [Volume 2, Issue 2, 2018]
-
Knowledge sharing
Does Mental Well-being Affect Auditor’s Knowledge Sharing? Examining the Mediating Roles of Occupational Attitudes [Volume 7, Issue 4, 2023, Pages 93-107]
L
-
Leaving the Profession of Certified Public Accountant
Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing? [Volume 7, Issue 1, 2023, Pages 69-91]
-
Legitimacy of BRA
Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
-
Leverage Ratio
The Relationship between Firm Performance and Capital Structure: Evidence from Taiwan [Volume 2, Issue 1, 2018]
-
Leverage Ratio
Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
-
Liability to capital ratio
The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
-
Life Cycle
The Systematic Risk Behavior in the Life Cycle Stages of Companies and the Moderating Effect of Managerial Ability [Volume 4, Issue 2, 2020, Pages 1-18]
-
Liquidity
Application of Data Mining Method in Anticipating of Relationship between Liquidity and Profitability in Capital Market [Volume 3, Issue 4, 2019, Pages 37-54]
-
Liquidity
The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
-
Liquidity
The Role of Sukuk in the Economic Growth of Islamic Countries: An Approach to the Absorption of Liquidity Available in Iran [Volume 8, Issue 2, 2024, Pages 23-38]
-
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]
-
Loans to total assets ratio
The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
-
Loss Components
The Relationship between Corporate Governance and Volatility of Profit and Loss Components [Volume 4, Issue 1, 2020, Pages 49-63]
M
-
Macro Accounting
Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
-
Macro Accounting
The Aggregate of Earnings and Announcement Returns with the Help of Twitter Using "Wisdom of Crowds" Theory and "Macro Accounting" Theory: Evidence from NYSE and Nasdaq [Volume 7, Issue 4, 2023, Pages 13-27]
-
Macro-economic variables
An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
-
Management Ability
The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [Volume 4, Issue 1, 2020, Pages 19-34]
-
Management Ability
The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
-
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]
-
Managerial Ability
The Systematic Risk Behavior in the Life Cycle Stages of Companies and the Moderating Effect of Managerial Ability [Volume 4, Issue 2, 2020, Pages 1-18]
-
Managerial Ability
The Effect of CEOs' Financial Knowledge on Unsystematic Risk, Considering the Moderating Effect of Managerial Ability [Volume 6, Issue 3, 2022, Pages 55-71]
-
Managerial Ability
Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review [Volume 7, Issue 4, 2023, Pages 29-56]
-
Managerial overconfidence
The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms [Volume 7, Issue 3, 2023, Pages 53-65]
-
Managerial Remuneration
The Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran [Volume 4, Issue 1, 2020, Pages 65-77]
-
Managerial stock
The Effect of Managers' Delta and Vega on Asymmetric Cost Behavior of Companies Listed in The Tehran Stock Exchange [(Articles in Press)]
-
Managers’ incentives
The Effect of Managers' Delta and Vega on Asymmetric Cost Behavior of Companies Listed in The Tehran Stock Exchange [(Articles in Press)]
-
Mandatory Rotation
The Relationship between Earnings Quality and Audit Quality: An Iranian Angle [Volume 4, Issue 2, 2020, Pages 55-66]
-
Manufacturing companies
Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
-
Market Behavior Efficiency
A Moderate Viewpoint to Efficient-Market Hypothesis and Behavioral Finance: the Efficiency of the Behavior of Participants in Transactions [Volume 3, Issue 1, 2019, Pages 1-12]
-
Market fragility
Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
-
Marketing mix
Marketing in Auditing: Application of the 7P Model [Volume 8, Issue 1, 2024, Pages 1-16]
-
Market value
The Relationship between Market Value, Capital Expenditures, Value Creation and Product Market Power [Volume 5, Issue 3, 2021, Pages 107-126]
-
Material sustainability
Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]
-
Mental Accounting
Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
-
Mental Well-being
Does Mental Well-being Affect Auditor’s Knowledge Sharing? Examining the Mediating Roles of Occupational Attitudes [Volume 7, Issue 4, 2023, Pages 93-107]
-
Meta-synthesis
Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
-
Meta synthesis qualitative approach
Identifying and categorizing the valuation models of start-ups using the Meta Synthesis method [(Articles in Press)]
-
Ministry of Economic and Finance Affairs
The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System [Volume 3, Issue 2, 2019, Pages 99-114]
-
Misrecorded Transaction Strategy
Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
-
Modeling
Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing? [Volume 7, Issue 1, 2023, Pages 69-91]
-
Money avoidance
The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
-
Money status
The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
-
Money vigilance
The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
-
Money worship
The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
-
Moral Courage
Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
-
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]
-
Multinational firms
Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
-
Multi-Objective Optimization
A hybrid decision-making model for optimal portfolio selection under interval uncertainty [(Articles in Press)]
-
Mutual Funds
The Effect of Institutional Investors on Dividend Payout [Volume 3, Issue 4, 2019, Pages 93-99]
N
-
Net Profit
The Relationship between Corporate Governance and Volatility of Profit and Loss Components [Volume 4, Issue 1, 2020, Pages 49-63]
-
Neural Network
Application of Data Mining Method in Anticipating of Relationship between Liquidity and Profitability in Capital Market [Volume 3, Issue 4, 2019, Pages 37-54]
-
Neural Network
Presenting the Development of the Beneish Model with Emphasis on Economic Features using Neural Network, Vector Machine, and Random Forest [Volume 6, Issue 4, 2022, Pages 15-28]
-
Non-current Asset
Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
-
Normal Audit Fees
The Relationship between Normal and Abnormal Audit Fees and Financial Restatements [Volume 4, Issue 2, 2020, Pages 85-102]
-
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]
-
Number of branches
The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
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]
-
Omissions Bias
Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
-
Omission Strategy
Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
-
Online Education
Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
-
Operational Use
Operational use, Responsibility & Performance Measurement [(Articles in Press)]
-
Opinion shopping
The Relationship between Management Entrenchment and Audit Opinion Shopping [Volume 5, Issue 2, 2021, Pages 79-92]
-
Opportunistic Earnings Management
The Relationship between Predictive Earnings Management and Opportunistic Earnings Management with Bonus and Stock Return in Iran [Volume 2, Issue 4, 2018, Pages 53-68]
-
Opportunities
Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
-
Optimal leverage
The Effect of Family Ownership on the Adjustment Speed of Financial Leverage towards Optimal Leverage [Volume 8, Issue 2, 2024, Pages 39-49]
-
Organizational capital
Corporate Tax Avoidance and Organizational Capital: The moderating effect of Size and CEO Overconfidence [(Articles in Press)]
-
Organizational culture
A Study of the Effect of Organizational Culture Effect on Association between Intellectual Capital and Cost Characteristics [Volume 2, Issue 2, 2018]
-
Organizational Factors
Fraud Disclosure Tendency in Banking System: Impact of Psychological Contract Breach and Organizational Factors [Volume 8, Issue 2, 2024, Pages 67-84]
-
Origin of cost stickiness
The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
-
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]
-
Ownership Power
CEOs’ Decision-making Power and Stock Price Crash Risk: Evidence from Iran [Volume 2, Issue 3, 2018, Pages 29-47]
-
Ownership Structure
New Evidence on the Determinants of Internal Control Weaknesses [Volume 3, Issue 2, 2019, Pages 65-81]
-
Ownership Structure
The Effect of Company Ownership Structure on the Stock Price Crash Risk in Iran: A Panel Co-Integration Approach with Cross-Sectional Dependence [Volume 6, Issue 4, 2022, Pages 1-14]
-
Ownership Structure
Investigating the effect of independent board of directors on the relationship between ownership structure and corporate sustainability performance disclosure [Volume 7, Issue 3, 2023, Pages 87-103]
-
Ownership Structure
The Impact of Corporate Governance, Ownership Structure, and Cash Flow on the Value of the Companies Listed on the Iraqi Stock Exchange [Volume 8, Issue 2, 2024, Pages 51-66]
P
-
Perceived Ease of Use and Usefulness
Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
-
Perceive ease of use
Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
-
Perceive usefulness
Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
-
Performance
The Impact of Insufficient and Excess Cash on Future Performance [Volume 2, Issue 2, 2018]
-
Performance Evaluation
Presenting a New Model for Evaluating the Performance of Iranian Stock Exchange Firms by Emphasizing the Localization Approach [Volume 6, Issue 3, 2022, Pages 93-110]
-
Performance improvement
Impact of XBRL on Internal Audit Performance [Volume 3, Issue 4, 2019, Pages 13-21]
-
Performance measurement
Operational use, Responsibility & Performance Measurement [(Articles in Press)]
-
Personality types
The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality [Volume 6, Issue 1, 2022, Pages 67-75]
-
PMC
The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [Volume 8, Issue 1, 2024, Pages 131-150]
-
Policy-Making
Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
-
Political costs
The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [Volume 8, Issue 1, 2024, Pages 131-150]
-
Political influence
The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
-
Portfolio Diversification
Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
-
Portfolio optimization
Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
-
Portfolio selection
A Scientometric Analysis of Robust Portfolio Optimization [(Articles in Press)]
-
POS
The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
-
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 Competition
The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
-
Product-Market Power
The Relationship between Market Value, Capital Expenditures, Value Creation and Product Market Power [Volume 5, Issue 3, 2021, Pages 107-126]
-
Professional ethics
Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach [Volume 6, Issue 1, 2022, Pages 25-33]
-
Propensity score matching
Difference-in-differences Design and Propensity Score Matching in Top Accounting Research: A Short Guide for Ph.D. Students in Iran [Volume 4, Issue 3, 2020, Pages 35-47]
-
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]
-
Public Sector Accounting
The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System [Volume 3, Issue 2, 2019, Pages 99-114]
-
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]
Q
-
Qualified Opinion
The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]
-
Quality of Accruals
The Effect of Earning and Information Quality on Stock Trading [Volume 4, Issue 4, 2020, Pages 71-82]
-
Quality of corporate governance
Dividend Policy Mediating on Quality of Corporate Governance and Informative Income Smoothing [Volume 1, Issue 1, 2017]
-
Quality of Information
The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
-
Quasi-experimental methods
Difference-in-differences Design and Propensity Score Matching in Top Accounting Research: A Short Guide for Ph.D. Students in Iran [Volume 4, Issue 3, 2020, Pages 35-47]
R
-
R&D
Financial Analysts Cover which Firms? [Volume 7, Issue 3, 2023, Pages 105-115]
-
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
The Relationship between Intellectual Capital Components and Audit Market Competition [Volume 4, Issue 2, 2020, Pages 67-84]
-
Relational capital
Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
-
Religion
Religion, Cultural Elements and the Stock Price Crash Risk: a Test of Alternative and Complementary Theory [Volume 6, Issue 2, 2022, Pages 19-35]
-
Representativeness Heuristic and Conjunction Fallacy
Individual Differences in Investor Decision-making: Examining Representativeness Heuristics and Cognitive Reflection [Volume 7, Issue 4, 2023, Pages 109-121]
-
Return
Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
-
Return
RISK AND RETURN ANALYSIS OF GOVERNMENT BONDS IN INDONESIA [(Articles in Press)]
-
Return on Asset
Asymmetric Effect of Return on Assets on the Profitability of Listed Firms on Tehran Stock Exchange Based on Variance Heteroscedasticity Model [Volume 2, Issue 3, 2018, Pages 71-80]
-
Return Volatility
The Impact of Company Characteristics on Return Volatility in Sorted Portfolios: A Hybrid Asymmetric Conditional Variance Approach [(Articles in Press)]
-
Right to Control
The Relationship between Financing Constraints and Cost of Equity of Iranian Listed Companies [Volume 1, Issue 1, 2017]
-
Risk
Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
-
Risk
RISK AND RETURN ANALYSIS OF GOVERNMENT BONDS IN INDONESIA [(Articles in Press)]
-
Risk Management
Risk Management of Covid-19 in Tertiary Institutions of Learning: Challenges, Impact, and Future Preparation [Volume 2, Issue 4, 2018, Pages 69-78]
-
Risk Management
The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
-
Risk measures
A Scientometric Analysis of Robust Portfolio Optimization [(Articles in Press)]
-
Risk of material misstatement
Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
-
Robust optimization
A hybrid decision-making model for optimal portfolio selection under interval uncertainty [(Articles in Press)]
-
Robust optimization
A Scientometric Analysis of Robust Portfolio Optimization [(Articles in Press)]
S
-
Sanctions
The Effect of Some Macroeconomic Variables on the Performance Indicators of Companies Listed on The Tehran Stock Exchange During Sanction Periods (before and after the JCPOA) [Volume 8, Issue 2, 2024, Pages 101-118]
-
SASB reporting standard
A qualitative model of the firm’s sustainability reporting requirements in the Iranian capital market, inspired by the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) standards [(Articles in Press)]
-
Scholarly Collaborations
Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran [Volume 8, Issue 1, 2024, Pages 39-65]
-
Scientometrics
Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran [Volume 8, Issue 1, 2024, Pages 39-65]
-
Scientometrics
A Scientometric Analysis of Robust Portfolio Optimization [(Articles in Press)]
-
Sentiment Analysis
Predicting Going Concern of Companies Using Text Mining and Data Mining Approaches [(Articles in Press)]
-
Severe Managerial Remuneration Cut
The Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran [Volume 4, Issue 1, 2020, Pages 65-77]
-
Shareholders participation in annual meetings
The Impact of Shareholders Participation in Annual Meetings on Earnings Management and Financial Restatement [Volume 4, Issue 4, 2020, Pages 31-43]
-
Six-factor model Fama & French
Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
-
Size
Financial Analysts Cover which Firms? [Volume 7, Issue 3, 2023, Pages 105-115]
-
Size
The Impact of Company Characteristics on Return Volatility in Sorted Portfolios: A Hybrid Asymmetric Conditional Variance Approach [(Articles in Press)]
-
Size Anomaly
The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
-
Skills
Recognition of the Skills and Knowledge of Iranian Auditors at workplace [Volume 2, Issue 2, 2018]
-
SMART financing
A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
-
Smart Pls Method
Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran [Volume 7, Issue 2, 2023, Pages 61-81]
-
Social Effects
The Impact of Guilt Aversion on Financial Behavior of Individuals with the Moderating Role of Ethical Ideologies [(Articles in Press)]
-
Social Media News
The Impact of Media News on Investors' Decision-Making According to their Degree of Risk-Taking [Volume 8, Issue 1, 2024, Pages 67-87]
-
Social Network Analytics (SNA)
Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran [Volume 8, Issue 1, 2024, Pages 39-65]
-
Spirituality
Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran [Volume 7, Issue 2, 2023, Pages 61-81]
-
Stackelberg method
Evaluation of Cooperation Strategy in Financial Services Supply Chain Based on Prospect Theory and Game Theory [Volume 7, Issue 1, 2023, Pages 93-108]
-
Stakeholder mechanisms
The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms [Volume 7, Issue 3, 2023, Pages 53-65]
-
Standards Setters
Audit Expectation Gap in Islamic Countries [Volume 3, Issue 4, 2019, Pages 55-72]
-
Startup
A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
-
Start-up companies
Identifying and categorizing the valuation models of start-ups using the Meta Synthesis method [(Articles in Press)]
-
Stock Excess Returns
The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
-
Stock Exchange
Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
-
Stock Price Fall
The Effect of Company Ownership Structure on the Stock Price Crash Risk in Iran: A Panel Co-Integration Approach with Cross-Sectional Dependence [Volume 6, Issue 4, 2022, Pages 1-14]
-
Stock Price Risk
Religion, Cultural Elements and the Stock Price Crash Risk: a Test of Alternative and Complementary Theory [Volume 6, Issue 2, 2022, Pages 19-35]
-
Stock return
The Asymmetric Effects of Stock Returns on Trading Volume in Tehran Stock Exchange [Volume 2, Issue 2, 2018]
-
Stock return
The Relationship between Specific Fluctuations, Liquidity Risk, and Stock Return in Listed Companies on Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 49-60]
-
Stock return
The Relationship between Predictive Earnings Management and Opportunistic Earnings Management with Bonus and Stock Return in Iran [Volume 2, Issue 4, 2018, Pages 53-68]
-
Stock Trading
The Effect of Earning and Information Quality on Stock Trading [Volume 4, Issue 4, 2020, Pages 71-82]
-
Stop-loss Strategy
Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
-
Strategic Management
Investigating the Effect of Financial Crisis Severity on the Relationship between Competitiveness and Profitability in the Product Market [Volume 2, Issue 3, 2018, Pages 17-28]
-
Structural capital
The Effect of Intellectual Capital Components on Effective Indicators and Investor Decisions [Volume 1, Issue 1, 2017]
-
Structural capital
The Relationship between Intellectual Capital Components and Audit Market Competition [Volume 4, Issue 2, 2020, Pages 67-84]
-
Structural capital
Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
-
Structural Capital (SC)
Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms [(Articles in Press)]
-
Structural Causes of Corporate Bankruptcy
Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
-
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]
-
Supervisory Body
Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
-
Sustainable development
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 Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
-
SWARA-fuzzy EDAS
A hybrid decision-making model for optimal portfolio selection under interval uncertainty [(Articles in Press)]
-
Systematic Approach
Developing a Model for Improving Tax Auditing Quality in Iran [Volume 5, Issue 4, 2021, Pages 101-118]
-
Systematic risk
The Systematic Risk Behavior in the Life Cycle Stages of Companies and the Moderating Effect of Managerial Ability [Volume 4, Issue 2, 2020, Pages 1-18]
T
-
Tail Risk
The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
-
Task- technology Fit Model
Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model [Volume 6, Issue 3, 2022, Pages 111-126]
-
Tax
Tax Avoidance and Asymmetric Behavior of Costs [Volume 1, Issue 1, 2017]
-
Tax Audit
Identifying the Effective Components in Validating the Declared Taxable Income of Companies Using the Structural Equation Model [(Articles in Press)]
-
Tax Auditing Quality
Developing a Model for Improving Tax Auditing Quality in Iran [Volume 5, Issue 4, 2021, Pages 101-118]
-
Tax avoidance
Tax Avoidance and Asymmetric Behavior of Costs [Volume 1, Issue 1, 2017]
-
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]
-
Tax avoidance
The Impact of Strategic Corporate Social Responsibility on Tax Avoidance via Job Meaningfulness and the Mediating Role of Ethical Leadership [Volume 6, Issue 1, 2022, Pages 1-13]
-
Tax avoidance
Corporate Tax Avoidance and Organizational Capital: The moderating effect of Size and CEO Overconfidence [(Articles in Press)]
-
Technical analysis
Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
-
Technological dimension
Identifying and categorizing the valuation models of start-ups using the Meta Synthesis method [(Articles in Press)]
-
Technology
Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
-
Technology Acceptance Model (TAM)
Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
-
Tehran Stock Exchange
The Relationship between Financial Reporting Quality and Corporate Performance: Evidence from Iran [Volume 2, Issue 2, 2018]
-
Tehran Stock Exchange
Application of Artificial Intelligence Algorithm of Linear and Non-linear Relevance Vector Machine in Predicting the Bankruptcy [Volume 2, Issue 3, 2018, Pages 81-94]
-
Tehran Stock Exchange
The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange [Volume 3, Issue 3, 2019, Pages 1-17]
-
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]
-
Tehran Stock Exchange
The Effect of Company Ownership Structure on the Stock Price Crash Risk in Iran: A Panel Co-Integration Approach with Cross-Sectional Dependence [Volume 6, Issue 4, 2022, Pages 1-14]
-
Tehran Stock Exchange-Iran
The Impact of Company’s Entrance into Article 141 of the Iranian Trade Act on Audit Fees: Evidence from Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 61-70]
-
Tehran Stock Exchange (TSE)
Corporate Social Responsibility and Stock Price Crash Risk: Evidence from an Emerging Market [Volume 2, Issue 1, 2018]
-
Text mining
Predicting Going Concern of Companies Using Text Mining and Data Mining Approaches [(Articles in Press)]
-
Total Interpretive Structural Modelling
Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
-
Trade volume
The Asymmetric Effects of Stock Returns on Trading Volume in Tehran Stock Exchange [Volume 2, Issue 2, 2018]
-
Trust
Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
-
TSE
CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
-
Turnover
Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
-
Turnover Intention
Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
-
TWSE
The Relationship between Firm Performance and Capital Structure: Evidence from Taiwan [Volume 2, Issue 1, 2018]
-
Type of Audit Report
Audit Expectation Gap in Islamic Countries [Volume 3, Issue 4, 2019, Pages 55-72]
-
Type of Audit Report
How Managers and Audit Committee Affect Internal Control Weakness [Volume 4, Issue 4, 2020, Pages 45-56]
U
-
Unconditional conservatism
The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [Volume 8, Issue 1, 2024, Pages 131-150]
-
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]
-
Unemployment Rate Forecast
Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
-
Unified Theory of Acceptance and Use of Technology
Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model [Volume 6, Issue 3, 2022, Pages 111-126]
-
Universities
Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
-
Unsystematic Risk
The Relationship between Social Responsibility Disclosure and Cash Holdings [Volume 4, Issue 4, 2020, Pages 57-70]
-
Unsystematic Risk
The Effect of CEOs' Financial Knowledge on Unsystematic Risk, Considering the Moderating Effect of Managerial Ability [Volume 6, Issue 3, 2022, Pages 55-71]
-
Users’ Training
Audit Expectation Gap in Islamic Countries [Volume 3, Issue 4, 2019, Pages 55-72]
V
-
Valuation
Identifying and categorizing the valuation models of start-ups using the Meta Synthesis method [(Articles in Press)]
-
Value Anomaly
The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
-
Variance-based structural equation modeling
Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
-
Vector Auto Regression
Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
-
Voice Stimulus
Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
-
Volatility of Profit
The Relationship between Corporate Governance and Volatility of Profit and Loss Components [Volume 4, Issue 1, 2020, Pages 49-63]
-
Volume of Banks Transactions
The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
-
Voluntary disclosure
Voluntary Information Disclosure: A Tool for Organizational Leadership [Volume 2, Issue 2, 2018]
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]
-
Whistleblowing
Fraud Disclosure Tendency in Banking System: Impact of Psychological Contract Breach and Organizational Factors [Volume 8, Issue 2, 2024, Pages 67-84]
-
Wisdom of Crowds
The Aggregate of Earnings and Announcement Returns with the Help of Twitter Using "Wisdom of Crowds" Theory and "Macro Accounting" Theory: Evidence from NYSE and Nasdaq [Volume 7, Issue 4, 2023, Pages 13-27]
-
World Bank
The Relationship between Governance Indicators and Firm Performance [Volume 3, Issue 3, 2019, Pages 39-56]
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