A
-
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]
-
Accounting conservatism
Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]
-
Accrual Accounting
Developing an Optimal Model of Accrual Accounting System in the Public Sector [Volume 7, Issue 3, 2023, Pages 39-52]
-
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]
-
Artificial Intelligence
The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
-
Assurance Standards Board
Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
-
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]
-
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]
B
-
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]
-
Banks Profitability
Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]
-
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]
-
Buy and Hold Strategy
Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
C
-
CEO ability
Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review [Volume 7, Issue 4, 2023, Pages 29-56]
-
CEO talent
Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review [Volume 7, Issue 4, 2023, Pages 29-56]
-
Challenges and obstacles
Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]
-
Content Causes of Corporate Bankruptcy
Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
-
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]
-
Covid 19
Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]
D
-
Debt ratio
Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
-
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]
E
-
Employee Performance
Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]
-
Encrypted assets
A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
-
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 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]
-
Expected Credit Loss (ECL)
Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]
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]
-
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 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]
-
Firms’ Coverage
Financial Analysts Cover which Firms? [Volume 7, Issue 3, 2023, Pages 105-115]
-
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]
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]
-
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]
-
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]
-
Green Financing
Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
-
Grounded theory
Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
H
-
HamiChain
A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
-
Hierarchical clustering
Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
I
-
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]
-
Information Quality
The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
-
Institutional trust
Developing an Optimal Model of Accrual Accounting System in the Public Sector [Volume 7, Issue 3, 2023, Pages 39-52]
-
International Auditing
Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
-
Inventory
Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
-
Investment
Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
-
Investment efficiency
Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]
-
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]
K
-
K-means
Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
-
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]
-
Leverage Ratio
Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
M
-
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]
-
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]
-
Manufacturing companies
Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
-
Material sustainability
Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]
-
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]
-
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]
-
Multinational firms
Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
N
-
Non-current Asset
Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
O
-
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]
R
-
R&D
Financial Analysts Cover which Firms? [Volume 7, Issue 3, 2023, Pages 105-115]
-
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]
-
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]
S
-
Size
Financial Analysts Cover which Firms? [Volume 7, Issue 3, 2023, Pages 105-115]
-
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]
-
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]
-
Startup
A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
-
Stop-loss Strategy
Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
-
Structural Causes of Corporate Bankruptcy
Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
-
Sustainable development
Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
T
-
Technical analysis
Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
-
Total Interpretive Structural Modelling
Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
-
Turnover
Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
W
-
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]
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