Iranian Journal of Accounting, Auditing and Finance

Iranian Journal of Accounting, Auditing and Finance

Keyword Index
A
  • Accounting education The Accounting Education of Graduates: Is It Meeting the Needs of Employers? Evidence from Cyprus [Volume 2, Issue 2, 2018, Pages 58-73]
  • Annual reports Voluntary Information Disclosure: A Tool for Organizational Leadership [Volume 2, Issue 2, 2018, Pages 100-110]
  • 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 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]
  • Asymmetric Effects The Asymmetric Effects of Stock Returns on Trading Volume in Tehran Stock Exchange [Volume 2, Issue 2, 2018, Pages 1-12]
  • 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, Pages 115-132]
  • 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 firm size The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria [Volume 2, Issue 1, 2018, Pages 18-46]
B
  • 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]
  • 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, Pages 115-132]
C
  • Capital structure The Relationship between Firm Performance and Capital Structure: Evidence from Taiwan [Volume 2, Issue 1, 2018, Pages 1-17]
  • CEO duality CEOs’ Decision-making Power and Stock Price Crash Risk: Evidence from Iran [Volume 2, Issue 3, 2018, Pages 29-47]
  • CEOs’ tenure CEOs’ Decision-making Power and Stock Price Crash Risk: Evidence from Iran [Volume 2, Issue 3, 2018, Pages 29-47]
  • 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]
  • 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 social responsibility (CSR) Corporate Social Responsibility and Stock Price Crash Risk: Evidence from an Emerging Market [Volume 2, Issue 1, 2018, Pages 95-114]
  • Cost Characteristics A Study of the Effect of Organizational Culture Effect on Association between Intellectual Capital and Cost Characteristics [Volume 2, Issue 2, 2018, Pages 74-85]
  • Cost stickiness Evaluating the Effect of Political Uncertainty on the Cost Stickiness [Volume 2, Issue 4, 2018, Pages 1-10]
  • 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]
E
  • 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, Pages 115-132]
  • 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, Pages 115-132]
  • 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]
  • 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, Pages 75-92]
  • Excess Cash The Impact of Insufficient and Excess Cash on Future Performance [Volume 2, Issue 2, 2018, Pages 86-99]
F
  • 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]
  • Financial Performance The Relationship between Firm Performance and Capital Structure: Evidence from Taiwan [Volume 2, Issue 1, 2018, Pages 1-17]
  • Financial reporting quality The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria [Volume 2, Issue 1, 2018, Pages 18-46]
  • Financial reporting quality The Relationship between Financial Reporting Quality and Corporate Performance: Evidence from Iran [Volume 2, Issue 2, 2018, Pages 13-31]
  • Financial reporting quality Comments on the Context-Specific Nature of Financial Reporting Quality [Volume 2, Issue 4, 2018, Pages 29-39]
  • Firm age Voluntary Information Disclosure: A Tool for Organizational Leadership [Volume 2, Issue 2, 2018, Pages 100-110]
  • 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]
G
  • 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, Pages 61-73]
H
  • 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]
I
  • 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, Pages 75-92]
  • Institutional Ownership The Relationship between Corporate Governance and Intellectual Capital of Companies Listed on the Tehran Stock Exchange [Volume 2, Issue 1, 2018, Pages 47-59]
  • Insufficient Cash The Impact of Insufficient and Excess Cash on Future Performance [Volume 2, Issue 2, 2018, Pages 86-99]
  • 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, Pages 75-92]
  • Intellectual capital The Relationship between Corporate Governance and Intellectual Capital of Companies Listed on the Tehran Stock Exchange [Volume 2, Issue 1, 2018, Pages 47-59]
  • Intellectual capital A Study of the Effect of Organizational Culture Effect on Association between Intellectual Capital and Cost Characteristics [Volume 2, Issue 2, 2018, Pages 74-85]
  • Islamic country Corporate Social Responsibility and Stock Price Crash Risk: Evidence from an Emerging Market [Volume 2, Issue 1, 2018, Pages 95-114]
K
  • 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, Pages 61-73]
  • 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]
  • Knowledge Recognition of the Skills and Knowledge of Iranian Auditors at workplace [Volume 2, Issue 2, 2018, Pages 32-57]
L
  • Leverage Ratio The Relationship between Firm Performance and Capital Structure: Evidence from Taiwan [Volume 2, Issue 1, 2018, Pages 1-17]
O
  • 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]
  • Organizational culture A Study of the Effect of Organizational Culture Effect on Association between Intellectual Capital and Cost Characteristics [Volume 2, Issue 2, 2018, Pages 74-85]
  • Ownership Power CEOs’ Decision-making Power and Stock Price Crash Risk: Evidence from Iran [Volume 2, Issue 3, 2018, Pages 29-47]
P
  • Performance The Impact of Insufficient and Excess Cash on Future Performance [Volume 2, Issue 2, 2018, Pages 86-99]
R
  • 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]
  • 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]
S
  • Skills Recognition of the Skills and Knowledge of Iranian Auditors at workplace [Volume 2, Issue 2, 2018, Pages 32-57]
  • Stock return The Asymmetric Effects of Stock Returns on Trading Volume in Tehran Stock Exchange [Volume 2, Issue 2, 2018, Pages 1-12]
  • 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]
  • 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]
T
  • Tehran Stock Exchange The Relationship between Financial Reporting Quality and Corporate Performance: Evidence from Iran [Volume 2, Issue 2, 2018, Pages 13-31]
  • 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-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, Pages 95-114]
  • Trade volume The Asymmetric Effects of Stock Returns on Trading Volume in Tehran Stock Exchange [Volume 2, Issue 2, 2018, Pages 1-12]
  • TWSE The Relationship between Firm Performance and Capital Structure: Evidence from Taiwan [Volume 2, Issue 1, 2018, Pages 1-17]
V
  • Voluntary disclosure Voluntary Information Disclosure: A Tool for Organizational Leadership [Volume 2, Issue 2, 2018, Pages 100-110]