Iranian Journal of Accounting, Auditing and Finance

Iranian Journal of Accounting, Auditing and Finance

Keyword Index
A
  • 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]
  • Alertness to Investment Opportunities Accountants' Risk-Taking and Alertness to Investment Opportunities [Volume 8, Issue 1, 2024, Pages 111-129]
  • Ambiguity Tolerance Accountants' Risk-Taking and Alertness to Investment Opportunities [Volume 8, Issue 1, 2024, Pages 111-129]
  • Asymmetric cost behavior The Effect of Managers’ Delta and Vega on the Asymmetric Cost Behavior of Companies [Volume 8, Issue 4, 2024, Pages 107-123]
  • Audit The Effect of Audit Quality, Corporate Governance and CSR on Real Earning Management: Indonesian Evidence [Volume 8, Issue 4, 2024, Pages 125-138]
  • Auditor Report Enhancing Going Concern Prediction Models: Integrating Text Mining with Data Mining Approaches [Volume 8, Issue 3, 2024, Pages 27-42]
  • Auditors' Judgments The Impact of Professional Ethics, Social Structure, and Religious Attitude on Auditors’ Judgments: A Comparison of the Environments in India and Iran [Volume 8, Issue 4, 2024, Pages 51-69]
  • Audit profession Marketing in Auditing: Application of the 7P Model [Volume 8, Issue 1, 2024, Pages 1-16]
B
  • 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]
  • Bibliometric Analysis Exploring the Evolution of Robust Portfolio Optimization: A Scientometric Analysis [Volume 8, Issue 3, 2024, Pages 75-92]
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 structure The Effect of Family Ownership on the Adjustment Speed of Financial Leverage towards Optimal Leverage [Volume 8, Issue 2, 2024, Pages 39-49]
  • CEO Overconfidence Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics [Volume 8, Issue 3, 2024, Pages 93-110]
  • Cognitive Bias Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
  • Conditional conservatism The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [Volume 8, Issue 1, 2024, Pages 131-150]
  • Corporate Inertia Corporate Inertia and Information Asymmetry: Evidence from Iran [Volume 8, Issue 3, 2024, Pages 1-25]
  • 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 Tax Avoidance Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics [Volume 8, Issue 3, 2024, Pages 93-110]
D
  • Data mining Enhancing Going Concern Prediction Models: Integrating Text Mining with Data Mining Approaches [Volume 8, Issue 3, 2024, Pages 27-42]
  • Delta and Vega The Effect of Managers’ Delta and Vega on the Asymmetric Cost Behavior of Companies [Volume 8, Issue 4, 2024, Pages 107-123]
  • Dialogic Accounting Dialogic Accounting Model and Green Accounting Consequences: Empirical Evidence from Iran [Volume 8, Issue 1, 2024, Pages 17-37]
E
  • Earnings management The Effect of Audit Quality, Corporate Governance and CSR on Real Earning Management: Indonesian Evidence [Volume 8, Issue 4, 2024, Pages 125-138]
  • 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]
  • Emotional intelligence Are Auditors Really Independent in Making Professional Judgment? [Volume 8, Issue 3, 2024, Pages 111-130]
  • Environment The Effect of Valuing Social Responsibility by Combining the Company's Life Cycle [Volume 8, Issue 2, 2024, Pages 85-100]
  • Ethical Ideologies Financial Behavior Guilt Aversion and the Financial Behavior of Individuals: The Moderating Role of Ethical Ideologies [Volume 8, Issue 4, 2024, Pages 89-105]
  • Experience Intelligence Accountants' Risk-Taking and Alertness to Investment Opportunities [Volume 8, Issue 1, 2024, Pages 111-129]
  • Experimental Economics Guilt Aversion and the Financial Behavior of Individuals: The Moderating Role of Ethical Ideologies [Volume 8, Issue 4, 2024, Pages 89-105]
F
  • 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]
  • 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 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 Impact of Company Characteristics on Return Volatility in Sorted Portfolios: A Hybrid Asymmetric Conditional Variance Approach [Volume 8, Issue 4, 2024, Pages 71-88]
  • Financial markets Exploring the Evolution of Robust Portfolio Optimization: A Scientometric Analysis [Volume 8, Issue 3, 2024, Pages 75-92]
  • Firm value The Impact of Company Characteristics on Return Volatility in Sorted Portfolios: A Hybrid Asymmetric Conditional Variance Approach [Volume 8, Issue 4, 2024, Pages 71-88]
  • Fuzzy EDAS A Hybrid Decision-Making Model for Optimal Portfolio Selection under Interval Uncertainty [Volume 8, Issue 4, 2024, Pages 1-24]
G
  • GARCH Analysis Risk and Return Analysis of Government Bonds in Indonesia: A Multifactor Model Approach [Volume 8, Issue 3, 2024, Pages 63-74]
  • Going Concern Enhancing Going Concern Prediction Models: Integrating Text Mining with Data Mining Approaches [Volume 8, Issue 3, 2024, Pages 27-42]
  • Governance The Effect of Audit Quality, Corporate Governance and CSR on Real Earning Management: Indonesian Evidence [Volume 8, Issue 4, 2024, Pages 125-138]
  • Government Bonds Risk and Return Analysis of Government Bonds in Indonesia: A Multifactor Model Approach [Volume 8, Issue 3, 2024, Pages 63-74]
  • Green Accounting Consequences Dialogic Accounting Model and Green Accounting Consequences: Empirical Evidence from Iran [Volume 8, Issue 1, 2024, Pages 17-37]
  • Guilt Aversion Guilt Aversion and the Financial Behavior of Individuals: The Moderating Role of Ethical Ideologies [Volume 8, Issue 4, 2024, Pages 89-105]
H
  • Hybrid Asymmetric Conditional Variance The Impact of Company Characteristics on Return Volatility in Sorted Portfolios: A Hybrid Asymmetric Conditional Variance Approach [Volume 8, Issue 4, 2024, Pages 71-88]
I
  • Indonesia Risk and Return Analysis of Government Bonds in Indonesia: A Multifactor Model Approach [Volume 8, Issue 3, 2024, Pages 63-74]
  • Information Asymmetry Corporate Inertia and Information Asymmetry: Evidence from Iran [Volume 8, Issue 3, 2024, Pages 1-25]
  • Instruction Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
  • Investment Decision Behavior Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
  • 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]
  • Iranian Capital Market Corporate Inertia and Information Asymmetry: Evidence from Iran [Volume 8, Issue 3, 2024, Pages 1-25]
  • Iranian Capital Market A Hybrid Decision-Making Model for Optimal Portfolio Selection under Interval Uncertainty [Volume 8, Issue 4, 2024, Pages 1-24]
  • 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]
J
  • 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]
K
  • 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]
L
  • 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]
M
  • Managerial Resistance Corporate Inertia and Information Asymmetry: Evidence from Iran [Volume 8, Issue 3, 2024, Pages 1-25]
  • Managerial stock The Effect of Managers’ Delta and Vega on the Asymmetric Cost Behavior of Companies [Volume 8, Issue 4, 2024, Pages 107-123]
  • Managers’ incentives The Effect of Managers’ Delta and Vega on the Asymmetric Cost Behavior of Companies [Volume 8, Issue 4, 2024, Pages 107-123]
  • Market Factors Risk and Return Analysis of Government Bonds in Indonesia: A Multifactor Model Approach [Volume 8, Issue 3, 2024, Pages 63-74]
  • Marketing mix Marketing in Auditing: Application of the 7P Model [Volume 8, Issue 1, 2024, Pages 1-16]
  • Mental Accounting Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
  • Meta-Synthesis Qualitative Approach A Comprehensive Analysis of Startup Valuation Models: Insights from Meta-Synthesis [Volume 8, Issue 3, 2024, Pages 43-62]
  • Multifactor Model Risk and Return Analysis of Government Bonds in Indonesia: A Multifactor Model Approach [Volume 8, Issue 3, 2024, Pages 63-74]
  • Multi-Objective Optimization A Hybrid Decision-Making Model for Optimal Portfolio Selection under Interval Uncertainty [Volume 8, Issue 4, 2024, Pages 1-24]
O
  • 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 Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics [Volume 8, Issue 3, 2024, Pages 93-110]
  • Organizational Factors Fraud Disclosure Tendency in Banking System: Impact of Psychological Contract Breach and Organizational Factors [Volume 8, Issue 2, 2024, Pages 67-84]
  • 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
  • PMC The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [Volume 8, Issue 1, 2024, Pages 131-150]
  • Political costs The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [Volume 8, Issue 1, 2024, Pages 131-150]
  • Professional ethics The Impact of Professional Ethics, Social Structure, and Religious Attitude on Auditors’ Judgments: A Comparison of the Environments in India and Iran [Volume 8, Issue 4, 2024, Pages 51-69]
R
  • Religious Attitude The Impact of Professional Ethics, Social Structure, and Religious Attitude on Auditors’ Judgments: A Comparison of the Environments in India and Iran [Volume 8, Issue 4, 2024, Pages 51-69]
  • Return Volatility The Impact of Company Characteristics on Return Volatility in Sorted Portfolios: A Hybrid Asymmetric Conditional Variance Approach [Volume 8, Issue 4, 2024, Pages 71-88]
  • Robust optimization A Hybrid Decision-Making Model for Optimal Portfolio Selection under Interval Uncertainty [Volume 8, Issue 4, 2024, Pages 1-24]
  • Robust Portfolio Optimization Exploring the Evolution of Robust Portfolio Optimization: A Scientometric Analysis [Volume 8, Issue 3, 2024, Pages 75-92]
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]
  • 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]
  • Scientometric Analysis Exploring the Evolution of Robust Portfolio Optimization: A Scientometric Analysis [Volume 8, Issue 3, 2024, Pages 75-92]
  • Scientometrics Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran [Volume 8, Issue 1, 2024, Pages 39-65]
  • Sentiment Analysis Enhancing Going Concern Prediction Models: Integrating Text Mining with Data Mining Approaches [Volume 8, Issue 3, 2024, Pages 27-42]
  • Social Effects Guilt Aversion and the Financial Behavior of Individuals: The Moderating Role of Ethical Ideologies [Volume 8, Issue 4, 2024, Pages 89-105]
  • 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]
  • Startup companies A Comprehensive Analysis of Startup Valuation Models: Insights from Meta-Synthesis [Volume 8, Issue 3, 2024, Pages 43-62]
  • Stock Performance Risk and Return Analysis of Government Bonds in Indonesia: A Multifactor Model Approach [Volume 8, Issue 3, 2024, Pages 63-74]
  • SWARA A Hybrid Decision-Making Model for Optimal Portfolio Selection under Interval Uncertainty [Volume 8, Issue 4, 2024, Pages 1-24]
T
  • Tax Audit Identifying the Effective Components in Validating the Declared Taxable Income of Companies: Using the Structural Equation Model [Volume 8, Issue 4, 2024, Pages 25-49]
  • Technological dimension A Comprehensive Analysis of Startup Valuation Models: Insights from Meta-Synthesis [Volume 8, Issue 3, 2024, Pages 43-62]
  • Tehran Stock Exchange Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics [Volume 8, Issue 3, 2024, Pages 93-110]
  • Text mining Enhancing Going Concern Prediction Models: Integrating Text Mining with Data Mining Approaches [Volume 8, Issue 3, 2024, Pages 27-42]
U
  • Uncertainty Exploring the Evolution of Robust Portfolio Optimization: A Scientometric Analysis [Volume 8, Issue 3, 2024, Pages 75-92]
  • Unconditional conservatism The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [Volume 8, Issue 1, 2024, Pages 131-150]
V
  • Valuation A Comprehensive Analysis of Startup Valuation Models: Insights from Meta-Synthesis [Volume 8, Issue 3, 2024, Pages 43-62]
W
  • Whistleblowing Fraud Disclosure Tendency in Banking System: Impact of Psychological Contract Breach and Organizational Factors [Volume 8, Issue 2, 2024, Pages 67-84]