A
-
Abnormal Return
The Impact of Accounting Conservatism on relationship between Value of Cash Holdings and firms abnormal return of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 30-41]
-
Accountability
Investigating Corporate Governance And Accountability Based On Quranic Verses [Volume 6, Issue 21, 2017, Pages 66-85]
-
Accountability
Disclosing Social Responsibility in an Age of Financial Crisis [Volume 6, Issue 22, 2017, Pages 70-81]
-
Accountability
Social Responsibility Audit [Volume 6, Issue 23, 2017, Pages 65-78]
-
Accountability
Dual role of accounting and accountability in public [Volume 1, Issue 2, 2012, Pages 84-95]
-
Accountability
A Review of the Basics of Accounting and Financial Reporting System of Universities and Higher Education Institutions
(Emphasis on Medical Universities) [Volume 9, Issue 35, 2020, Pages 17-36]
-
Accountability in the Quran
Investigating Corporate Governance And Accountability Based On Quranic Verses [Volume 6, Issue 21, 2017, Pages 66-85]
-
Accountants
The Factors Affecting the Adoption and Implementation of Information Technology: The Technology Acceptance Model [Volume 12, Issue 48, 2023, Pages 63-82]
-
Accounting
Comparative Study of Accounting Phd Course Holding in Iranian Universities and Superior Universities in the World [Volume 6, Issue 24, 2017, Pages 5-22]
-
Accounting
Relevance of Big Data to Forensic Accounting [Volume 8, Issue 32, 2019, Pages 5-12]
-
Accounting
Dual role of accounting and accountability in public [Volume 1, Issue 2, 2012, Pages 84-95]
-
Accounting
Accounting as Religion [(Articles in Press)]
-
Accounting
Accounting as Religion [Volume 11, Issue 42, 2022, Pages 93-110]
-
Accounting Concepts
Investigating the Effect of Accounting Concepts on Stock Price Synchronization [Volume 11, Issue 44, 2022, Pages 113-130]
-
Accounting conservatism
An Examination of the Effect of the Debt Maturity Structure on Accounting Conservatism [Volume 7, Issue 26, 2018, Pages 17-30]
-
Accounting conservatism
The Impact of Accounting Conservatism on relationship between Value of Cash Holdings and firms abnormal return of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 30-41]
-
Accounting conservatism
The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism [(Articles in Press)]
-
Accounting conservatism
The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism [Volume 11, Issue 42, 2022, Pages 77-92]
-
Accounting Education
The Investigation of the Action Research Applications in Accounting [Volume 5, Issue 19, 2016, Pages 4-23]
-
Accounting Education
The Role of Instructional Games in Accounting Education [Volume 7, Issue 28, 2018, Pages 17-32]
-
Accounting Information
Investigate the Relationship Between Accounting Information and Credit Risk in Firms Listed on Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 53-68]
-
Accounting Information
"Accounting Information, the Cost of Capital and Excess Stock Returns: The Role of Earnings Quality [Volume 5, Issue 18, 2016, Pages 16-31]
-
Accounting Information
Examining accounting information in determining the dimensions related to the indexation of corporate citizenship reporting of banks: deductive perspective and legislative approach [(Articles in Press)]
-
Accounting Information System
Reports qualitative characteristics of accounting information systems and be useful of business electronic in Iran Hotel industry [Volume 5, Issue 19, 2016, Pages 66-79]
-
Accounting Information System
Accounting information system on corporate governance [Volume 11, Issue 41, 2022, Pages 5-22]
-
Accounting of religion
Accounting as Religion [(Articles in Press)]
-
Accounting of religion
Accounting as Religion [Volume 11, Issue 42, 2022, Pages 93-110]
-
Accounting papers
Scientometrics of Investment Efficiency Research in Iran (A Co-Word Analysis) [(Articles in Press)]
-
Accounting papers
Scientometrics of Investment Efficiency Research in Iran
(A Co-Word Analysis) [Volume 11, Issue 43, 2022, Pages 55-72]
-
Accounting Profession
Is the accounting profession prepared to accept International Financial Reporting Standards (IFRS)? [Volume 7, Issue 25, 2018, Pages 99-114]
-
Accounting Quality
Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective [Volume 2, Issue 5, 2013, Pages 86-100]
-
Accounting Standards
A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2016, Pages 100-120]
-
Accounting Standards
Methodological Foundations of Accounting Standardsetting [Volume 4, Issue 15, 2015, Pages 16-27]
-
Accounting Standards
Information Calcification Patterns In Cash Flow Statement [Volume 4, Issue 15, 2015, Pages 86-95]
-
Accounting Standards
A comparative study of financial regulation and supervision governing the public companies: critical analysis of the 39 and 44 State Public Auditing Act compare with Accrual Basis and Commercial Code [Volume 3, Issue 11, 2014, Pages 42-49]
-
Accounting Standards
The Relationship between Company Characteristics and the Observance of Accounting Standards extent in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 6, 2013, Pages 64-79]
-
Accounting Standards
An Overview of the Current Financial Reporting Frameworks [Volume 9, Issue 33, 2020, Pages 114-128]
-
Accounting Standards
Introducing the Latest Development in World Accounting Standard Setting: American Accounting Standards Codification System [Volume 9, Issue 35, 2020, Pages 59-74]
-
Accounting Standards
Develop a Model for Disclosure Research and Development Activities in Iranian Companies with an Emphasis on Accounting Standards [Volume 12, Issue 45, 2023, Pages 81-104]
-
Accounting Standards of Iran
The Effects of accounting standards of 30 and 31 on Performance evaluation criteria and Earnings Response Coefficient in Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2015, Pages 84-95]
-
Accounting system
Justice and its position in financial Accountability system [Volume 1, Issue 2, 2012, Pages 22-29]
-
Accounting Theory
New approach of accounting research and development of accounting theory [Volume 2, Issue 7, 2013, Pages 92-105]
-
Accounting Training
Conceptual Framework for Management Accounting Training [Volume 10, Issue 37, 2021, Pages 95-114]
-
Accounts Receivable
The Link between Accrual Components and Stock Returns by Emphasize at Accounts Receivable Rule [Volume 1, Issue 3, 2012, Pages 60-71]
-
Accrual Accounting
A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2016, Pages 100-120]
-
Accrual-Based Earnings Management
Audit Committee Characteristics and Earnings Management Through Accrual-Based [Volume 6, Issue 24, 2017, Pages 39-52]
-
Accrual of Earnings
Empirical Measures of Earnings Quality [Volume 3, Issue 12, 2014, Pages 46-69]
-
Accruals
Cost Stickiness Concept and a Comprehensive Overview of Studies in Iran [Volume 5, Issue 19, 2016, Pages 38-55]
-
Accruals
Information Value of Earnings Components during
the Global Financial Crisis [Volume 8, Issue 32, 2019, Pages 75-88]
-
Accruals
The Link between Accrual Components and Stock Returns by Emphasize at Accounts Receivable Rule [Volume 1, Issue 3, 2012, Pages 60-71]
-
Accruals
The role of accounting accruals for the prediction of future cash flows of listed companies in Tehran Stock Exchange [Volume 2, Issue 6, 2013, Pages 32-47]
-
Accruals' Quality
The Relationship between Accruals Quality and Non-systematic Risk of Stocks [Volume 8, Issue 30, 2019, Pages 39-54]
-
Action Research
The Investigation of the Action Research Applications in Accounting [Volume 5, Issue 19, 2016, Pages 4-23]
-
Activity Based Budgeting
Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company [Volume 8, Issue 31, 2019, Pages 87-100]
-
Activity-Based Costing System
Presentation of Suitable Model Cost for Services Social Security Organization in Pension Department in Branch 22 in Tehran [Volume 9, Issue 35, 2020, Pages 75-88]
-
Adam Smith
Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
-
Adoption
International Convergence and Implementation of International Financial Reporting Standard [Volume 4, Issue 14, 2015, Pages 74-83]
-
Adoption and Implementation
The Factors Affecting the Adoption and Implementation of Information Technology: The Technology Acceptance Model [Volume 12, Issue 48, 2023, Pages 63-82]
-
Agency Aheory
Causes and Consequences of Audit Opinion Shopping [Volume 9, Issue 36, 2020, Pages 5-26]
-
Agency costs
An Examination of the Effect of the Debt Maturity Structure on Accounting Conservatism [Volume 7, Issue 26, 2018, Pages 17-30]
-
Agency costs
Investigating Moderating Effect of Audit Firm Size on the Relationship between Agency Costs and Political Connections [Volume 7, Issue 28, 2018, Pages 91-104]
-
Agency costs
Family ownership, nonfamily ownership and Agency costs [Volume 4, Issue 16, 2015, Pages 16-31]
-
Agency costs
Privatization and its effects on financial markets [Volume 2, Issue 5, 2013, Pages 4-19]
-
Agency Costs Theory
An Overview of The Theories of Capital Structure [Volume 2, Issue 7, 2013, Pages 34-47]
-
Agency Problems
Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective [Volume 2, Issue 5, 2013, Pages 86-100]
-
Agency Theory
Investigating Corporate Governance And Accountability Based On Quranic Verses [Volume 6, Issue 21, 2017, Pages 66-85]
-
Agency Theory
Agency Theory, compensation contracts shape and multiperiod Agency models [Volume 6, Issue 22, 2017, Pages 82-97]
-
Agency Theory
Theoretical survey of the importanceand reasons for reporting the Assets Impairment [Volume 6, Issue 23, 2017, Pages 5-16]
-
Agency Theory
Audit Committee Characteristics and Earnings Management Through Accrual-Based [Volume 6, Issue 24, 2017, Pages 39-52]
-
Agency Theory
Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
-
Agency Theory
Agency Theory, incentive contracts and performance measures [Volume 5, Issue 18, 2016, Pages 84-99]
-
Agency Theory
A Comprehensive Review of Theories Dividend Policy [Volume 5, Issue 17, 2016, Pages 22-35]
-
Agency Theory
Factors influencing voluntary disclosure of information (Theories and Applications) [Volume 4, Issue 16, 2015, Pages 32-43]
-
Agency Theory
Management Accounting and Corporate Governance [Volume 3, Issue 10, 2014, Pages 4-21]
-
Agency Theory
Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective [Volume 2, Issue 5, 2013, Pages 86-100]
-
Antecedents
Conceptual Framework for Management Earnings Forecasts [Volume 7, Issue 27, 2018, Pages 35-52]
-
Applications of Environmental Accounting
Environmental Accounting [Volume 5, Issue 18, 2016, Pages 32-47]
-
Applications of Environmental Accounting
Environmental Accounting [Volume 5, Issue 18, 2016, Pages 48-63]
-
Approvals
Accounts Receivable: An audit Simulation [Volume 10, Issue 39, 2021, Pages 79-96]
-
Aras Technique
Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
-
ARDL
Merge and improve risk management indicators [(Articles in Press)]
-
ARDL
Merge and improve risk management indicators [Volume 11, Issue 43, 2022, Pages 89-104]
-
Article 141
Text-mining technique and prediction of financial distress [Volume 10, Issue 38, 2021, Pages 39-52]
-
Article 141 of the Commercial Law
Investigating the Effect of Revaluation of Fixed Assets Resulting from Legal and Real Financial Distress [Volume 12, Issue 47, 2023, Pages 25-50]
-
Artificial intelligence
The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
-
Asked Price
Investigating the Relationship Between Bid-Ask Spread and Depth of Market in Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 5-16]
-
Assessment Indictors
Financial Sustainability Assessment Indicators in Public Sector [Volume 9, Issue 35, 2020, Pages 5-16]
-
Assessment process
The process of evaluating the internal controls governing financial reporting in an integrated approach to financial auditing [Volume 4, Issue 13, 2015, Pages 88-100]
-
Assests Liquidity
The relationship between financial flexibility and corporate financial policies [Volume 6, Issue 22, 2017, Pages 30-49]
-
Asset Revaluation Surplus
Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
-
Assets Impairment
Theoretical survey of the importanceand reasons for reporting the Assets Impairment [Volume 6, Issue 23, 2017, Pages 5-16]
-
Asymmetry of Cost Behavior
The effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior [Volume 9, Issue 33, 2020, Pages 93-113]
-
Audit
Factors influencing the use auditors of computer [Volume 5, Issue 20, 2016, Pages 88-103]
-
Audit
Social Responsibility Audit [Volume 6, Issue 23, 2017, Pages 65-78]
-
Audit
Accounts Receivable: An audit Simulation [Volume 10, Issue 39, 2021, Pages 79-96]
-
Audit Checklists
Framework for Effective Use of Checklists in Auditing [Volume 8, Issue 29, 2019, Pages 103-120]
-
Audit Collaboration
An Integrated Continuous Auditing Approach [Volume 8, Issue 32, 2019, Pages 13-28]
-
Audit Committee
Audit Committee Characteristics and Earnings Management Through Accrual-Based [Volume 6, Issue 24, 2017, Pages 39-52]
-
Audit Committee
The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise [Volume 8, Issue 30, 2019, Pages 55-74]
-
Audit Committee
Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions [Volume 1, Issue 4, 2012, Pages 4-25]
-
Audit Committee
The role and importance of audit, compensation and nomination committees in the board of Directors of companies [Volume 11, Issue 41, 2022, Pages 47-64]
-
Audit Committee Characteristics
Audit Committee Characteristics and Earnings Management Through Accrual-Based [Volume 6, Issue 24, 2017, Pages 39-52]
-
Audit Committee Characteristics
The impact of audit committee characteristics on the implementation of internal audit recommendations in companies listed on the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 57-74]
-
Audit committee effectiveness
Fifteen Ways to Improve the Effectiveness of Audit Committees [Volume 1, Issue 1, 2012, Pages 38-51]
-
Audit committee effectiveness
Dimensions of the effectiveness of the audit committee after the Sarbins-Oxley law [Volume 11, Issue 41, 2022, Pages 85-102]
-
Audit Committee Financial Expertise
Impact of Audit Committee Characteristics on Tax Avoidance In the Listed Companies of the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 25-42]
-
Audit Committee Independence
Impact of Audit Committee Characteristics on Tax Avoidance In the Listed Companies of the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 25-42]
-
Audit Committee Size
Impact of Audit Committee Characteristics on Tax Avoidance In the Listed Companies of the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 25-42]
-
Audit Delay
The Relationship Between Accounting Comparability, Audit Delay And Audit Opinion [Volume 10, Issue 40, 2021, Pages 81-96]
-
Audit Expectation Gap
Fraud in the Financial Statement: the Need for a Paradigm Shift to Forensic Accounting [Volume 7, Issue 26, 2018, Pages 45-60]
-
Audit fees
The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise [Volume 8, Issue 30, 2019, Pages 55-74]
-
Audit fees
Joint Audit and the implications of its use [Volume 5, Issue 18, 2016, Pages 64-83]
-
Audit fees
The Effect of Capital Structure and Cash Holdings on Audit Fees. [(Articles in Press)]
-
Audit firm size
Investigating Moderating Effect of Audit Firm Size on the Relationship between Agency Costs and Political Connections [Volume 7, Issue 28, 2018, Pages 91-104]
-
Audit independence
The simultaneous attendance of auditors in legal inspector and audit firms position- Increase moral hazard or increase audit quality!!! [Volume 5, Issue 19, 2016, Pages 96-113]
-
Auditing
An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint [Volume 6, Issue 22, 2017, Pages 4-13]
-
Auditing
Relevance of Big Data to Forensic Accounting [Volume 8, Issue 32, 2019, Pages 5-12]
-
Auditing
Cognitive Biases in Audit Professional Judgment [Volume 4, Issue 13, 2015, Pages 74-87]
-
Auditing firm size
Investigating the impact of institutional ownership on the relationship between auditing firm size and managerial slack in companies listed on the Tehran Stock Exchange [(Articles in Press)]
-
Auditing firm size
Investigating the Impact of Institutional Ownership on the Relationship between Auditing Firm size and Managerial Slack in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 41-56]
-
Auditing Institutions
Interpretive Structural Modeling of Factors Affecting Auditors' Stress Management in the Process of Judging and Accrediting Financial Reports (Case Study: Tehran Auditing Institutions) [Volume 12, Issue 46, 2023, Pages 45-64]
-
Audit opinion
The Relationship Between Accounting Comparability, Audit Delay And Audit Opinion [Volume 10, Issue 40, 2021, Pages 81-96]
-
Audit Opinion Shopping
Causes and Consequences of Audit Opinion Shopping [Volume 9, Issue 36, 2020, Pages 5-26]
-
Auditor Change
Investigating the impact spatial distance between
the auditing firm and the company on the Timelines
Audit report and the change of auditor on the
Companies Accepted in Tehran Stock Exchange [(Articles in Press)]
-
Auditor Change
Investigating the impact spatial distance between the auditing firm and the company on the Timelines Audit report and the change of auditor on the Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 21-40]
-
Auditor independence
Hypothesis and Consequences of Auditor Switch [Volume 6, Issue 24, 2017, Pages 69-84]
-
Auditor independence
Iranian Investors’ Perceptions of Auditor Independence In Tehran Stock Exchange [Volume 3, Issue 10, 2014, Pages 22-37]
-
Auditor Industry Specialization
The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise [Volume 8, Issue 30, 2019, Pages 55-74]
-
Auditors
An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint [Volume 6, Issue 22, 2017, Pages 4-13]
-
Auditors
Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud [Volume 3, Issue 12, 2014, Pages 4-17]
-
Auditor’s Effort
The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]
-
Auditor’s opinion
Causes and Consequences of Audit Opinion Shopping [Volume 9, Issue 36, 2020, Pages 5-26]
-
Auditor switch
Hypothesis and Consequences of Auditor Switch [Volume 6, Issue 24, 2017, Pages 69-84]
-
Auditor switch
The determinant factors of auditor switch among companies listed in Tehran Stock Exchange [Volume 2, Issue 8, 2013, Pages 100-115]
-
Auditors Working in Audit Firms
Analysis of Compliance with Rules of Professional Conduct by Auditors Employed in Audit Firms [Volume 8, Issue 32, 2019, Pages 45-58]
-
Audit Quality
The simultaneous attendance of auditors in legal inspector and audit firms position- Increase moral hazard or increase audit quality!!! [Volume 5, Issue 19, 2016, Pages 96-113]
-
Audit Quality
Hypothesis and Consequences of Auditor Switch [Volume 6, Issue 24, 2017, Pages 69-84]
-
Audit Quality
comprehensive measurement model of financial reporting transparency and evidence for the role of audit characteristics in improving it [Volume 10, Issue 38, 2021, Pages 69-86]
-
Audit Report Lag
The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]
-
Audit Report Lag
Earnings Volatility and Audit Report Lag [Volume 12, Issue 45, 2023, Pages 105-124]
-
Audit Reports
Text-mining technique and prediction of financial distress [Volume 10, Issue 38, 2021, Pages 39-52]
-
Audit Reports
Identifying the Effective Components of Competitive Strategies in the Financial and Accounting Information of Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 45, 2023, Pages 41-56]
-
Audit System
Model for Measuring the Performance of International Audit System [Volume 11, Issue 44, 2022, Pages 131-152]
-
Audit Tenure
Audit Tenure, Life Cycle and Long Term Investment Efficiency (In the Tehran Security Exchange) [Volume 1, Issue 4, 2012, Pages 40-57]
-
Average Variance
The Moderating Effect of Investor Sentiment on and Stock Return's Mean-Variance Relationship [Volume 12, Issue 46, 2023, Pages 89-114]
B
-
Balanced Scorecard
Meisam Vahediyan *
Instructor of Accounting department, Islamic Azad University, Bardaskan Branch
Ali Taghavi Moghadam
Instructor of Accounting department, Islamic Azad University, Bojnourd Branch [Volume 4, Issue 13, 2015, Pages 54-73]
-
Balanced Scorecard
Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2023, Pages 5-26]
-
Bank
Interpretive structural modeling of risk-based internal audit planning in banks listed in the Tehran Stock Exchange [(Articles in Press)]
-
Banking Transaction
Tax Processing of Bank Transactions From a Legal-Economic Point of View [Volume 12, Issue 46, 2023, Pages 143-160]
-
Bankruptcy Prediction
Designing and explaining the model for predicting bankruptcy of companies using a deep learning model optimized with the whale meta-heuristic algorithm (WOA). [(Articles in Press)]
-
Bankruptcy Risk
The Impact of Corporate Social Responsibility on Bankruptcy Risk [Volume 10, Issue 37, 2021, Pages 25-40]
-
Bargaining Power
The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]
-
Behavioral Agency Model
CEO Risk-Taking Incentives and and gender from the behavioral agency model perspective Implications for risk and performance [Volume 10, Issue 40, 2021, Pages 5-26]
-
Behavioral biases
Aspects and approaches of behavioral finance theories [Volume 5, Issue 17, 2016, Pages 78-95]
-
Behavioral biases
A study of behavioral factors and the effect of conservatism bias on investors' trading behaviors. [Volume 4, Issue 14, 2015, Pages 4-15]
-
Behavioral Finance
Aspects and approaches of behavioral finance theories [Volume 5, Issue 17, 2016, Pages 78-95]
-
Behavioral Finance
Personality Traits, Emotional Intelligence of Investors and Their Risk Tolerance [(Articles in Press)]
-
Behavioral Finance
Personality Traits, Emotional Intelligence of Investors and Their Risk Tolerance [Volume 11, Issue 43, 2022, Pages 105-120]
-
Behavioral Finance, CEO Narcissism, R&
The effect of CEO Narcissism on R&D Expenditures [(Articles in Press)]
-
Benefits of Environmental Reporting
An Overview of Environmental Accounting [Volume 10, Issue 39, 2021, Pages 35-54]
-
Bertrand Competition
Capital Structure and Competitiveness in Product Market
(under Cournot and Bertrand Competition) [Volume 8, Issue 32, 2019, Pages 59-74]
-
Bid-Ask spread
Investigating the Relationship Between Bid-Ask Spread and Depth of Market in Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 5-16]
-
Bid-Ask spread
Theoretical Basis of Bid-Ask Spread and Methods of estimating it [Volume 3, Issue 9, 2014, Pages 88-100]
-
Bid Price
Investigating the Relationship Between Bid-Ask Spread and Depth of Market in Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 5-16]
-
Big Data
Relevance of Big Data to Forensic Accounting [Volume 8, Issue 32, 2019, Pages 5-12]
-
Binomial Test Procedure
Preparation and Developmen of Corporate Governance Regulations (A Case study of Hormozgan Gas Company) [Volume 11, Issue 42, 2022, Pages 57-76]
-
Block Chain
The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
-
Board of Directors
The role and importance of audit, compensation and nomination committees in the board of Directors of companies [Volume 11, Issue 41, 2022, Pages 47-64]
-
Board of Directors
Board gender diversity:
From theoretical perspectives to empirical evidence [(Articles in Press)]
-
Book Keeping Systems
Accounting information system on corporate governance [Volume 11, Issue 41, 2022, Pages 5-22]
-
Budgeting
Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company [Volume 8, Issue 31, 2019, Pages 87-100]
-
Budgeting Systems
Accounting information system on corporate governance [Volume 11, Issue 41, 2022, Pages 5-22]
-
Business Bank
Analyzing the Impact of Accounting Information System (AIS) on Management Decision Making (Case study: Managers of Kermanshah Bank) [Volume 4, Issue 14, 2015, Pages 58-73]
-
Business Group
Business groups: Unclear’s economic reality [Volume 2, Issue 8, 2013, Pages 70-83]
-
Business Research
Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2023, Pages 5-26]
-
Business Strategies
Investigating the Relationship Between the Company's Business Strategies and Management Ability in Times of Financial Crisis with Profit Quality [Volume 12, Issue 45, 2023, Pages 57-80]
C
-
C23
Time-series changes of conservatism in accounting in Tehran Security Exchange's firms [Volume 1, Issue 2, 2012, Pages 4-21]
-
Canada
The Effectiveness of Tax Incentives in attracting foreign Investment – Deliberating the Canadian Experience [Volume 1, Issue 3, 2012, Pages 86-100]
-
Capital Investment
Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective [Volume 2, Issue 5, 2013, Pages 86-100]
-
Capital Markets
A look at the Particle Swarm Optimization algorithm in the capital market [Volume 4, Issue 13, 2015, Pages 20-31]
-
Capital need theory
Factors influencing voluntary disclosure of information (Theories and Applications) [Volume 4, Issue 16, 2015, Pages 32-43]
-
Capital structure
Comparison and Analysis of Financial Ratios in companies with inter- and intra-balance sheet financing In Tehran Stock Exchange [Volume 7, Issue 25, 2018, Pages 21-34]
-
Capital structure
The effect of capital structure on the cost of capital, net cash flows and market value in accepted banks in Tehran stock exchange [Volume 7, Issue 25, 2018, Pages 35-48]
-
Capital structure
Capital Structure and Competitiveness in Product Market
(under Cournot and Bertrand Competition) [Volume 8, Issue 32, 2019, Pages 59-74]
-
Capital structure
The Effect of Firms’ Characteristics and Moderating Role of Government Ownership on Capital Structure in Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 70-89]
-
Capital structure
The Effect Of Added Value Tax On The Capital Structure And The Profitability Or Accepted Companies In Tehran’s Stock Exchange [Volume 1, Issue 4, 2012, Pages 26-39]
-
Capital structure
An Overview of The Theories of Capital Structure [Volume 2, Issue 7, 2013, Pages 34-47]
-
Capital structure
Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
-
Capital structure
The Effect of Capital Structure and Cash Holdings on Audit Fees. [(Articles in Press)]
-
Capital structure&rsquo
The impact of relations between the supplier and the customer on capital structure’s reversibility with moderating role the fundamental uncertainty [(Articles in Press)]
-
Capital structure’s reversibility
The Impact of Relations between the Supplier and the Customer on Capital Structure’s Reversibility with Moderating Role the Fundamental Uncertainty [Volume 12, Issue 47, 2023, Pages 51-70]
-
CAPM
Experimental Test and Evaluate the Possibility of Using Traditional CAPM Model and MCAPM in the Tehran Stock Exchange [Volume 8, Issue 29, 2019, Pages 17-36]
-
CAPM Model
The Relationship between Accruals Quality and Non-systematic Risk of Stocks [Volume 8, Issue 30, 2019, Pages 39-54]
-
Career Risk Managers
The Impact of Information Transparency on Firm R&D Expenditures Regarding the Role of Career Risks Managers and Investment Opportunities [Volume 11, Issue 41, 2022, Pages 121-140]
-
Career women
Incentives and disincentives for the Advancement of Women Accountants [Volume 2, Issue 8, 2013, Pages 54-69]
-
Cash Balances
Product Market Competition and the Value of Corporate Cash Evidence from Trade Liberalization [Volume 8, Issue 31, 2019, Pages 41-58]
-
Cash Flow
The Impact of Working Capital on Profitability in the Business [Volume 7, Issue 26, 2018, Pages 93-104]
-
Cash flow of Earnings
Empirical Measures of Earnings Quality [Volume 3, Issue 12, 2014, Pages 46-69]
-
Cash Flows
The Link between Accrual Components and Stock Returns by Emphasize at Accounts Receivable Rule [Volume 1, Issue 3, 2012, Pages 60-71]
-
Cash Flow Statement
Information Calcification Patterns In Cash Flow Statement [Volume 4, Issue 15, 2015, Pages 86-95]
-
Cash Holding
The Effect of Cash Holding on Investment Sensitivity to Operating Cash Flow Volatility in Financially Constrained Firms [Volume 6, Issue 21, 2017, Pages 4-17]
-
Cash Surplus
The Impacts of Financial and Social Indicators on Adding Value of Entities [Volume 8, Issue 31, 2019, Pages 101-110]
-
Catering theory
A Comprehensive Review of Theories Dividend Policy [Volume 5, Issue 17, 2016, Pages 22-35]
-
Certified Accountants
Analysis of Compliance with Rules of Professional Conduct by Auditors Employed in Audit Firms [Volume 8, Issue 32, 2019, Pages 45-58]
-
Challenges
International Convergence and Implementation of International Financial Reporting Standard [Volume 4, Issue 14, 2015, Pages 74-83]
-
Challenges of Human Resource Accounting
Human Resource Accounting an organization's most valuable asset accounting [Volume 4, Issue 14, 2015, Pages 32-43]
-
Change in Net Financial Assets
Earnings Volatility and Audit Report Lag [Volume 12, Issue 45, 2023, Pages 105-124]
-
Change in Non-Cash Working Capital
Earnings Volatility and Audit Report Lag [Volume 12, Issue 45, 2023, Pages 105-124]
-
Change in Non-Current Operating Assets
Earnings Volatility and Audit Report Lag [Volume 12, Issue 45, 2023, Pages 105-124]
-
Change of auditor, accuracy of auditor'
Corporate Governance and Auditor Switching Studying the Moderating
Role of Auditor's Opinion Accuracy on Relationship between
Corporate Governance and Auditor Switching [(Articles in Press)]
-
Change of auditor grade
The effect of auditor's expertise on the relationship between the change of auditors' rank and re-presentation of financial statements [(Articles in Press)]
-
Characteristics
Conceptual Framework for Management Earnings Forecasts [Volume 7, Issue 27, 2018, Pages 35-52]
-
Classification
Information Calcification Patterns In Cash Flow Statement [Volume 4, Issue 15, 2015, Pages 86-95]
-
Classification Shifting
Investigating the Implication Expenses Classification Shifting on Post-IPO Stock Performance [Volume 12, Issue 46, 2023, Pages 65-88]
-
Climate-related Financial Disclosure
Climate Change: Risks, Opportunities and Disclosure from a Corporate Perspective [Volume 12, Issue 48, 2023, Pages 45-62]
-
Climate Risk
Climate Change: Risks, Opportunities and Disclosure from a Corporate Perspective [Volume 12, Issue 48, 2023, Pages 45-62]
-
Cluster analysis
Segmentation of Tehran banks customers by expected benefits [Volume 3, Issue 9, 2014, Pages 4-19]
-
Code of Ethics for Professionals
Analysis of Compliance with Rules of Professional Conduct by Auditors Employed in Audit Firms [Volume 8, Issue 32, 2019, Pages 45-58]
-
Codification System
Introducing the Latest Development in World Accounting Standard Setting: American Accounting Standards Codification System [Volume 9, Issue 35, 2020, Pages 59-74]
-
Cognitive Processes
Factors Affecting on Memory Fallibility in Judgment and Decision Making [Volume 10, Issue 37, 2021, Pages 5-24]
-
Companies Listed in the Stock Exchange
The Impact of Corporate Social Responsibility on Bankruptcy Risk [Volume 10, Issue 37, 2021, Pages 25-40]
-
Company Information Environment And Level of Transparency
Investigating the Effect of Accounting Concepts on Stock Price Synchronization [Volume 11, Issue 44, 2022, Pages 113-130]
-
Company performance
Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
-
Company performance
Investigating the relationship between inventory stickiness and firm performance [(Articles in Press)]
-
Company performance
Investigating the relationship between inventory stickiness and firm performance [Volume 11, Issue 43, 2022, Pages 37-54]
-
Compensation Committee
The role and importance of audit, compensation and nomination committees in the board of Directors of companies [Volume 11, Issue 41, 2022, Pages 47-64]
-
Competence
Structural Equation Model Approach in the Test of Ethical Dimensions of Auditors under the Influence of Job Burnout and Spiritual Intelligence [Volume 12, Issue 46, 2023, Pages 115-142]
-
Competitive Strategies
Identifying the Effective Components of Competitive Strategies in the Financial and Accounting Information of Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 45, 2023, Pages 41-56]
-
Composition of Board
The Composition of Board Transition to a New Era [Volume 9, Issue 35, 2020, Pages 49-58]
-
Comprehensive Income
A STUDY OF USEFULNESS OF PREPARING AND PRESENTING OF COMPREHENSIVE INCOME STATEMENT IN IRAN [Volume 3, Issue 12, 2014, Pages 90-107]
-
Comprehensive Plan Taxes
The Impact of Comprehensive Tax Implementation on Organization Performance with Organizational Mediation and Job Satisfaction and Employee Motivations [Volume 12, Issue 48, 2023, Pages 115-136]
-
Concentration of Ownership
Product Market Competition and the Value of Corporate Cash Evidence from Trade Liberalization [Volume 8, Issue 31, 2019, Pages 41-58]
-
Concepts of Environmental Accounting
Environmental Accounting [Volume 5, Issue 18, 2016, Pages 32-47]
-
Concepts of Environmental Accounting
Environmental Accounting [Volume 5, Issue 18, 2016, Pages 48-63]
-
Conceptual Framework
Conceptual Framework for Management Accounting Training [Volume 10, Issue 37, 2021, Pages 95-114]
-
Confirmatory Factor Analysis
Assessment of Factors Affecting on Implementation of IT Audit from the Point of View of Auditors Using the CFA Technique [Volume 11, Issue 44, 2022, Pages 27-52]
-
Consequences
Conceptual Framework for Management Earnings Forecasts [Volume 7, Issue 27, 2018, Pages 35-52]
-
Conservatism
The Effect of Uncertainty Conditions on the Relationship between Conservatism and Errors of Earnings Forecast [Volume 6, Issue 23, 2017, Pages 95-112]
-
Conservatism
Investigation of board composition on conservatism and timeliness in reporting of earnings in listed companies in Tehran Stock Exchange [Volume 2, Issue 5, 2013, Pages 28-41]
-
Consolidated financial statements
A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2016, Pages 100-120]
-
Constitutional Accountability
Dual role of accounting and accountability in public [Volume 1, Issue 2, 2012, Pages 84-95]
-
Continuous Auditing
An Integrated Continuous Auditing Approach [Volume 8, Issue 32, 2019, Pages 13-28]
-
Contractualism
Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment [Volume 10, Issue 39, 2021, Pages 5-20]
-
Contribution income statement
Comparing the roles of contribution income statement and value-stream income statement in Strategic performance measurement [Volume 7, Issue 25, 2018, Pages 5-20]
-
Convergence
Is the accounting profession prepared to accept International Financial Reporting Standards (IFRS)? [Volume 7, Issue 25, 2018, Pages 99-114]
-
Convergence
International Convergence and Implementation of International Financial Reporting Standard [Volume 4, Issue 14, 2015, Pages 74-83]
-
Corporate Governance
Investigating Corporate Governance And Accountability Based On Quranic Verses [Volume 6, Issue 21, 2017, Pages 66-85]
-
Corporate Governance
Fraud in the Financial Statement: the Need for a Paradigm Shift to Forensic Accounting [Volume 7, Issue 26, 2018, Pages 45-60]
-
Corporate Governance
The Effect of Selection of Governing Elements on the Pricing of Shares of Companies Approved by Tehran Stock Exchange: A Case Study of Initial Public Offering Companies [Volume 8, Issue 29, 2019, Pages 89-102]
-
Corporate Governance
Investigating the Factors Affecting Unmanaged Profit by Management [Volume 8, Issue 31, 2019, Pages 59-74]
-
Corporate Governance
The Effect of Earnings Management on the Relationship between Corporate Governance and Earnings Quality [Volume 4, Issue 15, 2015, Pages 44-57]
-
Corporate Governance
Management Accounting and Corporate Governance [Volume 3, Issue 10, 2014, Pages 4-21]
-
Corporate Governance
The Study of Operational Audit Station in Economic System of Iran: The Case of Listed Companies in Tehran Security Exchange (TSE) [Volume 1, Issue 2, 2012, Pages 96-110]
-
Corporate Governance
Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions [Volume 1, Issue 4, 2012, Pages 4-25]
-
Corporate Governance
Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective [Volume 2, Issue 5, 2013, Pages 86-100]
-
Corporate Governance
Moderator Role of Financial Leverage and Dividend Policy on the Effect of Corporate Governance to Firm Value in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 5-20]
-
Corporate Governance
Effect of Dividend Dividends on Company Tax Exclusion: Considering the Shareholder Value [Volume 9, Issue 36, 2020, Pages 123-140]
-
Corporate Governance
The Moderating Eeffect of Corporate Governance on the relationship between Liquidity and Credit Risk with the Performance of Banks [Volume 10, Issue 40, 2021, Pages 97-112]
-
Corporate Governance
Accounting information system on corporate governance [Volume 11, Issue 41, 2022, Pages 5-22]
-
Corporate Governance
The role and importance of audit, compensation and nomination committees in the board of Directors of companies [Volume 11, Issue 41, 2022, Pages 47-64]
-
Corporate Governance
Preparation and Developmen of Corporate Governance Regulations (A Case study of Hormozgan Gas Company) [Volume 11, Issue 42, 2022, Pages 57-76]
-
Corporate Governance
The effect of stock returns and financial performance on the relationship between corporate governance and Company value [(Articles in Press)]
-
Corporate Governance
The effect of stock returns and financial performance on the relationship between corporate governance and Company value [Volume 11, Issue 43, 2022, Pages 21-36]
-
Corporate Governance
Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [(Articles in Press)]
-
Corporate Governance and Profit Fluctuations
Relation Between Risk Management And Corporate Governance In FluctuationProfit [Volume 8, Issue 29, 2019, Pages 53-70]
-
Corporate Governance Mechanisms
Privatization and its effects on financial markets [Volume 2, Issue 5, 2013, Pages 4-19]
-
Corporate Governance Principles
Dimensions of the effectiveness of the audit committee after the Sarbins-Oxley law [Volume 11, Issue 41, 2022, Pages 85-102]
-
Corporate Governance"
Compilation and preparation of corporate governance regulations (Case study of Hormozgan Gas Company) [(Articles in Press)]
-
Corporate social responsibility disclosure
Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [(Articles in Press)]
-
Corporate Zakat
Comparative Study of Corporate Zakat and its Rules and Standards in Islamic Countries [Volume 10, Issue 38, 2021, Pages 5-22]
-
Corruption
Forensic accounting and its role in prevention and detection of fraud [Volume 4, Issue 16, 2015, Pages 44-57]
-
COSO
Review the importance of implementation internal control system based on the COSO framework [Volume 4, Issue 15, 2015, Pages 58-71]
-
COSO 2004 Integrated Framework
ISO & COSO: Risk Management Frameworks [Volume 7, Issue 27, 2018, Pages 63-74]
-
Cost
Using genetic algorithm to optimize the Time-Cost-Quality-Risk in construction projects and investment plans [Volume 5, Issue 20, 2016, Pages 104-123]
-
Costing
Costing, Valuation and Reporting Human resource [Volume 1, Issue 4, 2012, Pages 98-110]
-
Cost Leadership Strategy
Relationship Between Business Strategy, Management Control Systems and Firm Performance in Listed Firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 61-76]
-
Cost of Capital
The effect of capital structure on the cost of capital, net cash flows and market value in accepted banks in Tehran stock exchange [Volume 7, Issue 25, 2018, Pages 35-48]
-
Cost of Capital
"Accounting Information, the Cost of Capital and Excess Stock Returns: The Role of Earnings Quality [Volume 5, Issue 18, 2016, Pages 16-31]
-
Cost of Capital
Examining effect of earnings transparency on expected cost of capital in Tehran Stock Exchange [Volume 4, Issue 15, 2015, Pages 28-43]
-
Cost of Equity
Investigating the effect of readability of annual financial reports on the cost of equity
with the moderating role of reporting tone [(Articles in Press)]
-
Cost Stickiness
The role of internal controls on the relationship between corporate financial constraints and cost stickiness [(Articles in Press)]
-
Cost Stickiness Theory
The effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior [Volume 9, Issue 33, 2020, Pages 93-113]
-
Cost Structure and Demand Uncertainty
The effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior [Volume 9, Issue 33, 2020, Pages 93-113]
-
Cournot Competition
Capital Structure and Competitiveness in Product Market
(under Cournot and Bertrand Competition) [Volume 8, Issue 32, 2019, Pages 59-74]
-
Co-word Analysis
Scientometrics of Investment Efficiency Research in Iran (A Co-Word Analysis) [(Articles in Press)]
-
Co-word Analysis
Scientometrics of Investment Efficiency Research in Iran
(A Co-Word Analysis) [Volume 11, Issue 43, 2022, Pages 55-72]
-
Credit risk
Investigate the Relationship Between Accounting Information and Credit Risk in Firms Listed on Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 53-68]
-
Credit risk
The Moderating Eeffect of Corporate Governance on the relationship between Liquidity and Credit Risk with the Performance of Banks [Volume 10, Issue 40, 2021, Pages 97-112]
-
Credit Spread
Investigate the Relationship Between Accounting Information and Credit Risk in Firms Listed on Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 53-68]
-
Critical Accounting
Introducing Alternatives to Thinking in Accounting:
“Critical Approach” and “Middle Range Thinking” [Volume 8, Issue 32, 2019, Pages 29-44]
-
Critical Paradigm
Accounting Thought Paradigms [Volume 7, Issue 28, 2018, Pages 47-60]
-
Critical realism
Approaches to resolve the gap between economics and sociology based research in management accounting [(Articles in Press)]
-
Critical research
New approach of accounting research and development of accounting theory [Volume 2, Issue 7, 2013, Pages 92-105]
-
Critical success factors
The Comparative Investigation of the Attention to the Critical Success Factors among the Iranian Managers [Volume 1, Issue 3, 2012, Pages 72-85]
-
Cross-Organizational Ethics
Theoretical Review on the Role of Corporate Social Responsibility (Cross-organizational Ethics) in Earning Forecasting by Investors [Volume 9, Issue 34, 2020, Pages 35-50]
-
Cultural dimension
Relationship Between Cultural Dimensions with Equity and Neutrality in Tax Systems [Volume 5, Issue 17, 2016, Pages 36-53]
-
Customer concentration
Customer Concentration and Stock Price Crash Risk : Evidence from Iranian firms [(Articles in Press)]
-
Customer concentration
Customer Concentration and Stock Price Crash Risk:
Evidence from Iranian firms [Volume 11, Issue 43, 2022, Pages 5-20]
-
Customer Relationship Management
Customer Concentration and Stock Price Crash Risk : Evidence from Iranian firms [(Articles in Press)]
-
Customer Relationship Management
Customer Concentration and Stock Price Crash Risk:
Evidence from Iranian firms [Volume 11, Issue 43, 2022, Pages 5-20]
-
Customer Satisfaction
Investigate Potential Customer Accounting [Volume 2, Issue 8, 2013, Pages 40-53]
D
-
D21
Time-series changes of conservatism in accounting in Tehran Security Exchange's firms [Volume 1, Issue 2, 2012, Pages 4-21]
-
DEA
Performance evaluation of state owned enterprise in Iran before and after privatization process using data enveloped analysis (DEA) [Volume 4, Issue 15, 2015, Pages 72-85]
-
Debt
The Effect Of Added Value Tax On The Capital Structure And The Profitability Or Accepted Companies In Tehran’s Stock Exchange [Volume 1, Issue 4, 2012, Pages 26-39]
-
Debt Contracts
An Examination of the Effect of the Debt Maturity Structure on Accounting Conservatism [Volume 7, Issue 26, 2018, Pages 17-30]
-
Debt Maturity Structure
An Examination of the Effect of the Debt Maturity Structure on Accounting Conservatism [Volume 7, Issue 26, 2018, Pages 17-30]
-
Decision Aids
Determining the Most Effective Factor (Including Confidence in One’s Ability, Decision Aids Effectiveness, Firm Size, Professional Pressures) on the Extent Decision Aids are used in Management Fraud Risk Assessment [Volume 2, Issue 6, 2013, Pages 102-115]
-
Decision Aids Effectiveness
Determining the Most Effective Factor (Including Confidence in One’s Ability, Decision Aids Effectiveness, Firm Size, Professional Pressures) on the Extent Decision Aids are used in Management Fraud Risk Assessment [Volume 2, Issue 6, 2013, Pages 102-115]
-
Decision-making
Factors Affecting on Memory Fallibility in Judgment and Decision Making [Volume 10, Issue 37, 2021, Pages 5-24]
-
Decision - Making Managers
The Role of Organizational Culture in the Selection of Financial Strategies by Financial Managers [Volume 7, Issue 26, 2018, Pages 77-92]
-
Decision-usefulness Approach
New approach of accounting research and development of accounting theory [Volume 2, Issue 7, 2013, Pages 92-105]
-
Deep Learning
Designing and explaining the model for predicting bankruptcy of companies using a deep learning model optimized with the whale meta-heuristic algorithm (WOA). [(Articles in Press)]
-
Delphi method
Presentation of Suitable Model Cost for Services Social Security Organization in Pension Department in Branch 22 in Tehran [Volume 9, Issue 35, 2020, Pages 75-88]
-
Democratic Perspective
Dual role of accounting and accountability in public [Volume 1, Issue 2, 2012, Pages 84-95]
-
Dependent Variable
An Overview on the Most Significant Determinants of Earnings Quality [Volume 5, Issue 20, 2016, Pages 34-53]
-
Depth of Maret
Investigating the Relationship Between Bid-Ask Spread and Depth of Market in Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 5-16]
-
Develop a Model
Develop a Model for Disclosure Research and Development Activities in Iranian Companies with an Emphasis on Accounting Standards [Volume 12, Issue 45, 2023, Pages 81-104]
-
Developing countries
International Accounting and Developing Countries [Volume 5, Issue 17, 2016, Pages 112-120]
-
D Expenditures
The effect of CEO Narcissism on R&D Expenditures [(Articles in Press)]
-
Diagnostic Tools and Methods
New Public Financial Management:
Past, Present and Future [Volume 6, Issue 23, 2017, Pages 17-30]
-
Diamond Fraud
Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud [Volume 3, Issue 12, 2014, Pages 4-17]
-
Different Country
Social Responsibility in Banking Industry of Different Countries [Volume 7, Issue 27, 2018, Pages 19-34]
-
Diffusion Theory
Innovation in Governmental Accounting and Diffusion Theory [Volume 4, Issue 15, 2015, Pages 4-15]
-
Disability)
Presentation of Suitable Model Cost for Services Social Security Organization in Pension Department in Branch 22 in Tehran [Volume 9, Issue 35, 2020, Pages 75-88]
-
Disclosure
Some Recent Advances in the Theory of Financial Reporting and Disclosures [Volume 9, Issue 34, 2020, Pages 21-34]
-
Disclosure of Environmental Information
The Relationship between Disclosure of Environmental Information and Research and Development Costs, Emphasizing the Moderating Role of Political Communication [Volume 12, Issue 47, 2023, Pages 91-112]
-
Disclosure of Information
Investigation the relationship between competitors financial position in the product market and the quality of information disclosure [Volume 9, Issue 36, 2020, Pages 27-42]
-
Discretionary Accrual
The Impact of Accruals and Free Cash Flow on Financial Stability Using Genetic Algorithm [(Articles in Press)]
-
Discretionary Accrual
The Impact of Accruals and Free Cash Flow on Financial Stability Using Genetic Algorithm [Volume 12, Issue 47, 2023, Pages 5-24]
-
Discretionary accruals
Investigating the relationship between company growth and efficient sensitiveness subject to discretionary accruals of Listed firms in Tehran Stock Exchange [Volume 6, Issue 23, 2017, Pages 79-94]
-
Discretionary accruals
Investigating the effect of regulations requiring fees of audit services based (IACPA) on discretionary accruals-based earnings management companies listed in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 75-90]
-
Discretionary accruals
Information Value of Earnings Components during
the Global Financial Crisis [Volume 8, Issue 32, 2019, Pages 75-88]
-
Discretionary accruals
Comprehensive review of earnings management (part I) [Volume 2, Issue 7, 2013, Pages 4-19]
-
Distinctionstrategy
Relationship Between Business Strategy, Management Control Systems and Firm Performance in Listed Firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 61-76]
-
Distributional principle
Methodological Foundations of Accounting Standardsetting [Volume 4, Issue 15, 2015, Pages 16-27]
-
Divergence of investors'
Investigating the relationship between the divergence of investors' opinions and the specific volatility of stocks in companies listed on the Tehran Stock Exchange [(Articles in Press)]
-
Dividend
Effect of Dividend Dividends on Company Tax Exclusion: Considering the Shareholder Value [Volume 9, Issue 36, 2020, Pages 123-140]
-
Dividend Payout
Dividend Policy in Family and Non-Family Companies:
Empirical Evidence from Companies Listed on Tehran Stock Exchange [Volume 6, Issue 22, 2017, Pages 14-29]
-
Dividend Policy
Surveying the impact of Life Cycle and Free Cash Flow on Policy and yield [Volume 6, Issue 21, 2017, Pages 32-49]
-
Dividend Policy
A Comprehensive Review of Theories Dividend Policy [Volume 5, Issue 17, 2016, Pages 22-35]
-
Dividend Policy
Moderator Role of Financial Leverage and Dividend Policy on the Effect of Corporate Governance to Firm Value in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 5-20]
-
Dividend policy theories
A Comprehensive Review of Theories Dividend Policy [Volume 5, Issue 17, 2016, Pages 22-35]
-
Dividend yield
Surveying the impact of Life Cycle and Free Cash Flow on Policy and yield [Volume 6, Issue 21, 2017, Pages 32-49]
E
-
Earning Forecasting
Theoretical Review on the Role of Corporate Social Responsibility (Cross-organizational Ethics) in Earning Forecasting by Investors [Volume 9, Issue 34, 2020, Pages 35-50]
-
Earning Forecasting Unbiasedness
Investigating Relationship Between Corporate Social Responsibility, Earnings Per Share Forecasting Unbiasedness and Stock Market Efficiency [Volume 6, Issue 24, 2017, Pages 23-38]
-
Earning Precision
The Effect of Information Quality on Stock Liquidity of Listed
Companies in Tehran Stock Exchange [Volume 1, Issue 3, 2012, Pages 16-31]
-
Earning Quality
The Effect of Internal Control Weakness Severity on Earnings Quality in Firms Enlisted in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 109-124]
-
Earning Quality
"Accounting Information, the Cost of Capital and Excess Stock Returns: The Role of Earnings Quality [Volume 5, Issue 18, 2016, Pages 16-31]
-
Earnings’ Accrual Component
An Overview on the Most Significant Determinants of Earnings Quality [Volume 5, Issue 20, 2016, Pages 34-53]
-
Earnings’ Cash Flow Component
An Overview on the Most Significant Determinants of Earnings Quality [Volume 5, Issue 20, 2016, Pages 34-53]
-
Earnings Components
Information Value of Earnings Components during
the Global Financial Crisis [Volume 8, Issue 32, 2019, Pages 75-88]
-
Earnings Management
Role Earnings management and income smoothing in political behavior management [Volume 5, Issue 19, 2016, Pages 80-95]
-
Earnings Management
Islamic Solution for Earnings Management [Volume 7, Issue 25, 2018, Pages 71-86]
-
Earnings Management
Investigating the effect of regulations requiring fees of audit services based (IACPA) on discretionary accruals-based earnings management companies listed in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 75-90]
-
Earnings Management
Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management [Volume 8, Issue 31, 2019, Pages 75-86]
-
Earnings Management
The Effect of Earnings Management on the Relationship between Corporate Governance and Earnings Quality [Volume 4, Issue 15, 2015, Pages 44-57]
-
Earnings Management
Comprehensive review of earnings management (part I) [Volume 2, Issue 7, 2013, Pages 4-19]
-
Earnings Management
Investigating how Managers Authorities Use Methods and the Effect of Earnings Quality to Future Profitability
(The firms listed on the Tehran Stock Exchange) [Volume 2, Issue 8, 2013, Pages 20-39]
-
Earnings Management
Investigating the Evolutionary Relationship Between Female Managers and Financial Literacy in Preventing Earnings Management [Volume 10, Issue 37, 2021, Pages 59-72]
-
Earnings Management
The Challenges and Consequences of Economic Complexity Index & Economic Growth under Environment Uncertainty on Managers’ Discretionary Incentives in Financial Reporting [Volume 10, Issue 39, 2021, Pages 55-78]
-
Earnings Management
Investigating the Implication Expenses Classification Shifting on Post-IPO Stock Performance [Volume 12, Issue 46, 2023, Pages 65-88]
-
Earnings management incentives
Comprehensive review of earnings management (part I) [Volume 2, Issue 7, 2013, Pages 4-19]
-
Earnings management patterns
Comprehensive review of earnings management (part 2) [Volume 2, Issue 8, 2013, Pages 4-19]
-
Earnings management techniques
Comprehensive review of earnings management (part 2) [Volume 2, Issue 8, 2013, Pages 4-19]
-
Earnings per Share Forecasting
Investigating Relationship Between Corporate Social Responsibility, Earnings Per Share Forecasting Unbiasedness and Stock Market Efficiency [Volume 6, Issue 24, 2017, Pages 23-38]
-
Earnings Quality
An Overview on the Most Significant Determinants of Earnings Quality [Volume 5, Issue 20, 2016, Pages 34-53]
-
Earnings Quality
Value Relevance and Accounting Information [Volume 7, Issue 26, 2018, Pages 5-16]
-
Earnings Quality
The Effect of Earnings Management on the Relationship between Corporate Governance and Earnings Quality [Volume 4, Issue 15, 2015, Pages 44-57]
-
Earnings Quality
Empirical Measures of Earnings Quality [Volume 3, Issue 12, 2014, Pages 46-69]
-
Earnings Quality
Earnings quality and Firms Financial position [Volume 3, Issue 11, 2014, Pages 4-19]
-
Earnings Quality
Earning Quality: Great accounting challenge [Volume 10, Issue 38, 2021, Pages 23-38]
-
Earnings Response Coefficient
Value Relevance and Accounting Information [Volume 7, Issue 26, 2018, Pages 5-16]
-
Earnings Response Coefficient
The Effects of accounting standards of 30 and 31 on Performance evaluation criteria and Earnings Response Coefficient in Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2015, Pages 84-95]
-
Earnings smoothing
Earnings smoothing, mispricing of shares and investment of companies [Volume 3, Issue 11, 2014, Pages 20-29]
-
Earnings transparency
Examining effect of earnings transparency on expected cost of capital in Tehran Stock Exchange [Volume 4, Issue 15, 2015, Pages 28-43]
-
Economic Complexity Index
The Challenges and Consequences of Economic Complexity Index & Economic Growth under Environment Uncertainty on Managers’ Discretionary Incentives in Financial Reporting [Volume 10, Issue 39, 2021, Pages 55-78]
-
Economic Dependence
Hypothesis and Consequences of Auditor Switch [Volume 6, Issue 24, 2017, Pages 69-84]
-
Economic Earning
Earning Quality: Great accounting challenge [Volume 10, Issue 38, 2021, Pages 23-38]
-
Economic Growth
The Challenges and Consequences of Economic Complexity Index & Economic Growth under Environment Uncertainty on Managers’ Discretionary Incentives in Financial Reporting [Volume 10, Issue 39, 2021, Pages 55-78]
-
Economic Incentives
Theoretical Basics of Managers' Optimism and its Measurement [Volume 9, Issue 33, 2020, Pages 5-24]
-
Economic Policy Uncertainty Economic Risk
The effect of economic policy uncertainty using financial risk and economic risk criteria on stock crash risk [Volume 10, Issue 40, 2021, Pages 47-62]
-
Economics
Approaches to resolve the gap between economics and sociology based research in management accounting [(Articles in Press)]
-
Effective Components
Identifying the Effective Components of Competitive Strategies in the Financial and Accounting Information of Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 45, 2023, Pages 41-56]
-
Effectiveness
Framework for Effective Use of Checklists in Auditing [Volume 8, Issue 29, 2019, Pages 103-120]
-
Effectiveness
Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran [Volume 8, Issue 31, 2019, Pages 23-40]
-
Efficiency
Performance evaluation of state owned enterprise in Iran before and after privatization process using data enveloped analysis (DEA) [Volume 4, Issue 15, 2015, Pages 72-85]
-
Efficiency of the Company
The Effect of Managerial Ability and Product Market Competition on Selling, General and Administrative Costs Stickiness of the Listed Companies [Volume 7, Issue 26, 2018, Pages 31-44]
-
Efficiency of the Stock Market
Investigating Relationship Between Corporate Social Responsibility, Earnings Per Share Forecasting Unbiasedness and Stock Market Efficiency [Volume 6, Issue 24, 2017, Pages 23-38]
-
Efficient Contracting Theories
Theoretical perspective to the bonuses formulation process [Volume 9, Issue 33, 2020, Pages 43-56]
-
Efficient market hypothesis
A study of behavioral factors and the effect of conservatism bias on investors' trading behaviors. [Volume 4, Issue 14, 2015, Pages 4-15]
-
Electronic business
Reports qualitative characteristics of accounting information systems and be useful of business electronic in Iran Hotel industry [Volume 5, Issue 19, 2016, Pages 66-79]
-
Electronic Communities
Factors influencing Entrepreneurs tends to Virtual communities [Volume 2, Issue 6, 2013, Pages 48-63]
-
Emotional intelligence
Personality Traits, Emotional Intelligence of Investors and Their Risk Tolerance [(Articles in Press)]
-
Emotional intelligence
Personality Traits, Emotional Intelligence of Investors and Their Risk Tolerance [Volume 11, Issue 43, 2022, Pages 105-120]
-
Employee Differential
Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management [Volume 8, Issue 31, 2019, Pages 75-86]
-
Employees Motivation
The Impact of Comprehensive Tax Implementation on Organization Performance with Organizational Mediation and Job Satisfaction and Employee Motivations [Volume 12, Issue 48, 2023, Pages 115-136]
-
Enterprise Risk
Review the importance of implementation internal control system based on the COSO framework [Volume 4, Issue 15, 2015, Pages 58-71]
-
Entrepreneurs
Factors influencing Entrepreneurs tends to Virtual communities [Volume 2, Issue 6, 2013, Pages 48-63]
-
Environmental Accounting
Environmental Accounting [Volume 5, Issue 18, 2016, Pages 32-47]
-
Environmental Accounting
Environmental Accounting [Volume 5, Issue 18, 2016, Pages 48-63]
-
Environmental Accounting
An Overview of Environmental Accounting [Volume 10, Issue 39, 2021, Pages 35-54]
-
Environmental Accounting in Iran
Environmental Accounting [Volume 5, Issue 18, 2016, Pages 32-47]
-
Environmental Accounting in Iran
Environmental Accounting [Volume 5, Issue 18, 2016, Pages 48-63]
-
Environmental Management Accounting
The Use of Environmental Management Accounting (EMA) for Identifying Environmental Costs [Volume 9, Issue 35, 2020, Pages 37-48]
-
Environmental Reporting and Accounting
An Overview of Environmental Accounting [Volume 10, Issue 39, 2021, Pages 35-54]
-
Environmental uncertainty
The Effect of Uncertainty Conditions on the Relationship between Conservatism and Errors of Earnings Forecast [Volume 6, Issue 23, 2017, Pages 95-112]
-
Environment Disclosure
The Effect of Environment Disclosure, Human Resources and Objectives and Managerial Plans on Corporation' Going Concern. [Volume 6, Issue 21, 2017, Pages 50-65]
-
Environment Uncertainty
The Challenges and Consequences of Economic Complexity Index & Economic Growth under Environment Uncertainty on Managers’ Discretionary Incentives in Financial Reporting [Volume 10, Issue 39, 2021, Pages 55-78]
-
Equation of Time
The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
-
Equity
Relationship Between Cultural Dimensions with Equity and Neutrality in Tax Systems [Volume 5, Issue 17, 2016, Pages 36-53]
-
Errors of Earnings per Share Forecast
The Effect of Uncertainty Conditions on the Relationship between Conservatism and Errors of Earnings Forecast [Volume 6, Issue 23, 2017, Pages 95-112]
-
Ethical Judgment
Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment [Volume 10, Issue 39, 2021, Pages 5-20]
-
Ethical Sensitivity
Antecedents to Unethical Corporate Conduct: Characteristics of the Complicit Follower [Volume 8, Issue 30, 2019, Pages 21-38]
-
Ethics
Islamic Solution for Earnings Management [Volume 7, Issue 25, 2018, Pages 71-86]
-
Ethics and Professional Behavior of Iranian Certified Public Accountants
The achievement of the ethical goals of ethics and professional behavior of certified public accountants in Iran based on structuralism ethical schools (using Delphi-fuzzy technique) [(Articles in Press)]
-
Ethics and Professional Behavior of Iranian Certified Public Accountants
The achievement of the ethical goals of ethics and professional behavior of certified public accountants in Iran based on structuralism ethical schools (using Delphi-fuzzy technique) [Volume 11, Issue 43, 2022, Pages 73-88]
-
Exchange-Listed Banks
Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [(Articles in Press)]
-
Excitement
The influence of non-discursive factors in financial and management decisions [Volume 6, Issue 22, 2017, Pages 98-109]
-
Executive Directors
The Composition of Board Transition to a New Era [Volume 9, Issue 35, 2020, Pages 49-58]
-
Expertise
comprehensive measurement model of financial reporting transparency and evidence for the role of audit characteristics in improving it [Volume 10, Issue 38, 2021, Pages 69-86]
-
Extensible Business Reporting Language (XBRL)
Applying the Extensible Business Reporting Language (XBRL) to Increase the Speed and Transparency of Corporate Financial Reporting [Volume 7, Issue 27, 2018, Pages 53-62]
-
Extensible Business Reporting Language (XBRL)
Extensible Business Reporting Language (XBRL)
Acceptance Model
In Iranian National Tax Administration [Volume 9, Issue 36, 2020, Pages 85-98]
-
Extreme Cash Flows
The Role of Earnings and Cash Flows Extremity on Relative Information Content of Earnings and Cash Flow on Companies listed in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 97-114]
-
Extreme Earnings
The Role of Earnings and Cash Flows Extremity on Relative Information Content of Earnings and Cash Flow on Companies listed in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 97-114]
F
-
Factor analysis
Segmentation of Tehran banks customers by expected benefits [Volume 3, Issue 9, 2014, Pages 4-19]
-
Fair Value
Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
-
FAMA & FRENCH Model
The Relationship between Accruals Quality and Non-systematic Risk of Stocks [Volume 8, Issue 30, 2019, Pages 39-54]
-
Family and Non-Family Firms
Dividend Policy in Family and Non-Family Companies:
Empirical Evidence from Companies Listed on Tehran Stock Exchange [Volume 6, Issue 22, 2017, Pages 14-29]
-
Family firms
Family ownership, nonfamily ownership and Agency costs [Volume 4, Issue 16, 2015, Pages 16-31]
-
Family Ownership
Performance Evaluation Criteria in Different Ownership Structure of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 61-76]
-
Female managers
CEO Risk-Taking Incentives and and gender from the behavioral agency model perspective Implications for risk and performance [Volume 10, Issue 40, 2021, Pages 5-26]
-
Female Members on Board
Investigating the Evolutionary Relationship Between Female Managers and Financial Literacy in Preventing Earnings Management [Volume 10, Issue 37, 2021, Pages 59-72]
-
Financial accountability system
Justice and its position in financial Accountability system [Volume 1, Issue 2, 2012, Pages 22-29]
-
Financial Accounting Standards Board
Introducing the Latest Development in World Accounting Standard Setting: American Accounting Standards Codification System [Volume 9, Issue 35, 2020, Pages 59-74]
-
Financial and Regulatory Criteria
Predicting Stock Returns with Emphasis on the Role of Financial and Regulatory Criteria Using Machine Learning Methods [Volume 12, Issue 45, 2023, Pages 125-146]
-
Financial Astrology
The Role of Financial Astrology in International Financial Markets [Volume 12, Issue 48, 2023, Pages 101-114]
-
Financial Bankruptcy
Providing A Model For Determining The Probability of Financial Crisis in The Company [Volume 2, Issue 6, 2013, Pages 20-31]
-
Financial Constrained Firms
The Effect of Cash Holding on Investment Sensitivity to Operating Cash Flow Volatility in Financially Constrained Firms [Volume 6, Issue 21, 2017, Pages 4-17]
-
Financial Constraints
Investigation the relationship between competitors financial position in the product market and the quality of information disclosure [Volume 9, Issue 36, 2020, Pages 27-42]
-
Financial Constraints
The role of internal controls on the relationship between corporate financial constraints and cost stickiness [(Articles in Press)]
-
Financial Crime
Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
-
Financial Distress
Analytical Examination of Financial Distress [Volume 6, Issue 23, 2017, Pages 47-64]
-
Financial Distress
Text-mining technique and prediction of financial distress [Volume 10, Issue 38, 2021, Pages 39-52]
-
Financial Distress
Content analysis of financial distress [Volume 11, Issue 41, 2022, Pages 65-84]
-
Financial Distress Causes
Analytical Examination of Financial Distress [Volume 6, Issue 23, 2017, Pages 47-64]
-
Financial Distress Models
Analytical Examination of Financial Distress [Volume 6, Issue 23, 2017, Pages 47-64]
-
FinancialFlexibility
The relationship between financial flexibility and corporate financial policies [Volume 6, Issue 22, 2017, Pages 30-49]
-
Financial Leverage
A comparative study financial determinants the cash holding of the pharmaceutical and automotive industries listed companies in Tehran Stock Exchange [Volume 5, Issue 17, 2016, Pages 54-77]
-
Financial Leverage
The effect of specific characteristics of companies on investment opportunities in firms accepted in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 50-65]
-
Financial Leverage
Moderator Role of Financial Leverage and Dividend Policy on the Effect of Corporate Governance to Firm Value in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 5-20]
-
Financial Literacy
The effect of social responsibility on the relationship between financial literacy and attitude towards money and financial well-being [(Articles in Press)]
-
Financial Literacy
The Effect of Social Responsibility on the Relationship between Financial Literacy and Attitude Towards Money and Financial well-being [Volume 12, Issue 48, 2023, Pages 83-100]
-
Financial Literacy of Board Members
Investigating the Evolutionary Relationship Between Female Managers and Financial Literacy in Preventing Earnings Management [Volume 10, Issue 37, 2021, Pages 59-72]
-
Financial Market Dynamics
A Design the Dynamic Model of the Financial Market with Theme Analysis and an Interpretive Structural - Fuzzy Delphi Approach [Volume 12, Issue 47, 2023, Pages 131-154]
-
FinancialPolicy
The relationship between financial flexibility and corporate financial policies [Volume 6, Issue 22, 2017, Pages 30-49]
-
Financial Position levels
Earnings quality and Firms Financial position [Volume 3, Issue 11, 2014, Pages 4-19]
-
Financial Position of Competitors in the Market
Investigation the relationship between competitors financial position in the product market and the quality of information disclosure [Volume 9, Issue 36, 2020, Pages 27-42]
-
Financial Ratios
Looking to Capital Increase from Asset Revaluation Surplus in the perspective of Fundamental analysis [Volume 6, Issue 23, 2017, Pages 31-46]
-
Financial Ratios
Comparison and Analysis of Financial Ratios in companies with inter- and intra-balance sheet financing In Tehran Stock Exchange [Volume 7, Issue 25, 2018, Pages 21-34]
-
Financial Ratios
Reviewing the Impact of International Financial Reporting Standards in accordance with the Central Bank Guidelines on Financial Indices and Earnings Management in Banks [Volume 9, Issue 34, 2020, Pages 99-120]
-
Financial Ratios
Designing and explaining the model for predicting bankruptcy of companies using a deep learning model optimized with the whale meta-heuristic algorithm (WOA). [(Articles in Press)]
-
Financial Reporting
Empirical Measures of Earnings Quality [Volume 3, Issue 12, 2014, Pages 46-69]
-
Financial Reporting
Accounting system structur for performance budgeting: Challenges and reforms [Volume 3, Issue 9, 2014, Pages 54-67]
-
Financial Reporting
Some Recent Advances in the Theory of Financial Reporting and Disclosures [Volume 9, Issue 34, 2020, Pages 21-34]
-
Financial Reporting
A Review of the Basics of Accounting and Financial Reporting System of Universities and Higher Education Institutions
(Emphasis on Medical Universities) [Volume 9, Issue 35, 2020, Pages 17-36]
-
Financial Reporting
The Challenges and Consequences of Economic Complexity Index & Economic Growth under Environment Uncertainty on Managers’ Discretionary Incentives in Financial Reporting [Volume 10, Issue 39, 2021, Pages 55-78]
-
Financial Reporting
Accounting information system on corporate governance [Volume 11, Issue 41, 2022, Pages 5-22]
-
Financial Reporting Frameworks
An Overview of the Current Financial Reporting Frameworks [Volume 9, Issue 33, 2020, Pages 114-128]
-
Financial Reporting Quality
Cost Stickiness Concept and a Comprehensive Overview of Studies in Iran [Volume 5, Issue 19, 2016, Pages 38-55]
-
Financial Reporting Readability
Investigating the Effects of Financial Reporting Readability on Tax Evasion and accrual quality [Volume 10, Issue 39, 2021, Pages 111-126]
-
Financial Risk. Stock Price Crash Risk
The effect of economic policy uncertainty using financial risk and economic risk criteria on stock crash risk [Volume 10, Issue 40, 2021, Pages 47-62]
-
Financial Statement Fraud
Financial Statements Fraud and new techniques used to detect it [Volume 10, Issue 38, 2021, Pages 105-118]
-
Financial Statements
A STUDY OF USEFULNESS OF PREPARING AND PRESENTING OF COMPREHENSIVE INCOME STATEMENT IN IRAN [Volume 3, Issue 12, 2014, Pages 90-107]
-
Financial Statements Fraud
Fraud in the Financial Statement: the Need for a Paradigm Shift to Forensic Accounting [Volume 7, Issue 26, 2018, Pages 45-60]
-
Financial Strategies
The Role of Organizational Culture in the Selection of Financial Strategies by Financial Managers [Volume 7, Issue 26, 2018, Pages 77-92]
-
Financial Sustainability
Financial Sustainability Assessment Indicators in Public Sector [Volume 9, Issue 35, 2020, Pages 5-16]
-
Financial Transparency
A Review of the Basics of Accounting and Financial Reporting System of Universities and Higher Education Institutions
(Emphasis on Medical Universities) [Volume 9, Issue 35, 2020, Pages 17-36]
-
Financing
Comparison and Analysis of Financial Ratios in companies with inter- and intra-balance sheet financing In Tehran Stock Exchange [Volume 7, Issue 25, 2018, Pages 21-34]
-
Firm growth
The effect of specific characteristics of companies on investment opportunities in firms accepted in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 50-65]
-
Firm Size
The effect of specific characteristics of companies on investment opportunities in firms accepted in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 50-65]
-
Firm Value
Examining effect of earnings transparency on expected cost of capital in Tehran Stock Exchange [Volume 4, Issue 15, 2015, Pages 28-43]
-
Firm Value
Moderator Role of Financial Leverage and Dividend Policy on the Effect of Corporate Governance to Firm Value in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 5-20]
-
Fiscal Burden
The Relationship between Information Asymmetry and Earnings Management in Mutual FundsAn overview of generational accounting, what and why
(The conceptual model of generational accounting) [Volume 5, Issue 19, 2016, Pages 56-65]
-
Fixed Asset
Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
-
Fixed Asset Revaluation
Investigating the Effect of Revaluation of Fixed Assets Resulting from Legal and Real Financial Distress [Volume 12, Issue 47, 2023, Pages 25-50]
-
Fixed Vector
Application of Stochastic Process Types of Markov Chains in Accounting [Volume 10, Issue 37, 2021, Pages 41-58]
-
Flash Diani criterion
Investigating the effect of readability of annual financial reports on the cost of equity
with the moderating role of reporting tone [(Articles in Press)]
-
Foreign Investment
The Effectiveness of Tax Incentives in attracting foreign Investment – Deliberating the Canadian Experience [Volume 1, Issue 3, 2012, Pages 86-100]
-
Forensic Accounting
Fraud in the Financial Statement: the Need for a Paradigm Shift to Forensic Accounting [Volume 7, Issue 26, 2018, Pages 45-60]
-
Forensic Accounting
Forensic accounting and its role in prevention and detection of fraud [Volume 4, Issue 16, 2015, Pages 44-57]
-
Fraud
Fraud and Social Network Analysis [Volume 7, Issue 27, 2018, Pages 5-18]
-
Fraud
Relevance of Big Data to Forensic Accounting [Volume 8, Issue 32, 2019, Pages 5-12]
-
Fraud
Forensic accounting and its role in prevention and detection of fraud [Volume 4, Issue 16, 2015, Pages 44-57]
-
Fraud
Financial Statements Fraud and new techniques used to detect it [Volume 10, Issue 38, 2021, Pages 105-118]
-
Fraud Detection Techniques
Financial Statements Fraud and new techniques used to detect it [Volume 10, Issue 38, 2021, Pages 105-118]
-
Fraud Prevention and Detection
Fraud in the Financial Statement: the Need for a Paradigm Shift to Forensic Accounting [Volume 7, Issue 26, 2018, Pages 45-60]
-
Fraud Triangle
Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud [Volume 3, Issue 12, 2014, Pages 4-17]
-
Free Cash Flow
Surveying the impact of Life Cycle and Free Cash Flow on Policy and yield [Volume 6, Issue 21, 2017, Pages 32-49]
-
Free Cash Flow
Free cash flows:
Importance, application and its role in earning management [Volume 1, Issue 2, 2012, Pages 30-43]
-
Free Cash Flow
The Impact of Accruals and Free Cash Flow on Financial Stability Using Genetic Algorithm [(Articles in Press)]
-
Free Cash Flow
The Impact of Accruals and Free Cash Flow on Financial Stability Using Genetic Algorithm [Volume 12, Issue 47, 2023, Pages 5-24]
-
Fundamental Accounting Variables
Stock Return Prediction via LASSO Shrinkage Method [Volume 4, Issue 13, 2015, Pages 40-53]
-
Fundamental Analysis
Looking to Capital Increase from Asset Revaluation Surplus in the perspective of Fundamental analysis [Volume 6, Issue 23, 2017, Pages 31-46]
-
Fundamental uncertainty
The Impact of Relations between the Supplier and the Customer on Capital Structure’s Reversibility with Moderating Role the Fundamental Uncertainty [Volume 12, Issue 47, 2023, Pages 51-70]
-
Future Profitability
Investigating how Managers Authorities Use Methods and the Effect of Earnings Quality to Future Profitability
(The firms listed on the Tehran Stock Exchange) [Volume 2, Issue 8, 2013, Pages 20-39]
-
Fuzzy Delphi
A Design the Dynamic Model of the Financial Market with Theme Analysis and an Interpretive Structural - Fuzzy Delphi Approach [Volume 12, Issue 47, 2023, Pages 131-154]
-
Fuzzy Delphi Logic
The achievement of the ethical goals of ethics and professional behavior of certified public accountants in Iran based on structuralism ethical schools (using Delphi-fuzzy technique) [(Articles in Press)]
-
Fuzzy Delphi Logic
The achievement of the ethical goals of ethics and professional behavior of certified public accountants in Iran based on structuralism ethical schools (using Delphi-fuzzy technique) [Volume 11, Issue 43, 2022, Pages 73-88]
G
-
Game
The Role of Instructional Games in Accounting Education [Volume 7, Issue 28, 2018, Pages 17-32]
-
Game-Based Learning
The Role of Instructional Games in Accounting Education [Volume 7, Issue 28, 2018, Pages 17-32]
-
Gender diversity
Board gender diversity:
From theoretical perspectives to empirical evidence [(Articles in Press)]
-
Generally Accepted Accounting Principles(GAAP)
Applying the Extensible Business Reporting Language (XBRL) to Increase the Speed and Transparency of Corporate Financial Reporting [Volume 7, Issue 27, 2018, Pages 53-62]
-
Generational Accounting
The Relationship between Information Asymmetry and Earnings Management in Mutual FundsAn overview of generational accounting, what and why
(The conceptual model of generational accounting) [Volume 5, Issue 19, 2016, Pages 56-65]
-
Genetic Algorithm
Using genetic algorithm to optimize the Time-Cost-Quality-Risk in construction projects and investment plans [Volume 5, Issue 20, 2016, Pages 104-123]
-
Global Financial Crisis
Information Value of Earnings Components during
the Global Financial Crisis [Volume 8, Issue 32, 2019, Pages 75-88]
-
Goal Programming Method
Investigating the Impact of Budgeting Methods on Optimal Resource Allocation [Volume 11, Issue 44, 2022, Pages 69-90]
-
Going Concern
The Effect of Environment Disclosure, Human Resources and Objectives and Managerial Plans on Corporation' Going Concern. [Volume 6, Issue 21, 2017, Pages 50-65]
-
Governing Elements
The Effect of Selection of Governing Elements on the Pricing of Shares of Companies Approved by Tehran Stock Exchange: A Case Study of Initial Public Offering Companies [Volume 8, Issue 29, 2019, Pages 89-102]
-
Governmental Accounting
Innovation in Governmental Accounting and Diffusion Theory [Volume 4, Issue 15, 2015, Pages 4-15]
-
Governmental Accounting
Accounting system structur for performance budgeting: Challenges and reforms [Volume 3, Issue 9, 2014, Pages 54-67]
-
Governmental Capital Assets
Governmental Capital assets: Practical Holistic Approach for assets recognition, and reporting [Volume 10, Issue 38, 2021, Pages 87-104]
-
Government Ownership
The Effect of Firms’ Characteristics and Moderating Role of Government Ownership on Capital Structure in Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 70-89]
-
Green banking
Sustainable banking practices to improve banking industry performance- literature review to conceptual framework [(Articles in Press)]
-
Green banking
Sustainable Banking Practices to Improve Banking Industry Performance-Literature Review to Conceptual Framework [Volume 12, Issue 47, 2023, Pages 71-90]
-
Grounded Theory Paradigm
Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [(Articles in Press)]
-
Group’s Characterizes
Business groups: Unclear’s economic reality [Volume 2, Issue 8, 2013, Pages 70-83]
-
Group’s Theories
Business groups: Unclear’s economic reality [Volume 2, Issue 8, 2013, Pages 70-83]
-
Growth opportunity
The Effect of Firms’ Characteristics and Moderating Role of Government Ownership on Capital Structure in Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 70-89]
H
-
Hierarchical linear modeling
The Role of Time Level in Hierarchical Determinants of Capital Structure [Volume 7, Issue 28, 2018, Pages 77-90]
-
Historical Cost Accounting
Inflation, Inflation accounting and Tax Justice [Volume 10, Issue 40, 2021, Pages 27-46]
-
Honesty and Integrity
Structural Equation Model Approach in the Test of Ethical Dimensions of Auditors under the Influence of Job Burnout and Spiritual Intelligence [Volume 12, Issue 46, 2023, Pages 115-142]
-
Hormozgan Gas Company
Preparation and Developmen of Corporate Governance Regulations (A Case study of Hormozgan Gas Company) [Volume 11, Issue 42, 2022, Pages 57-76]
-
Hormozgan Gas Company"
Compilation and preparation of corporate governance regulations (Case study of Hormozgan Gas Company) [(Articles in Press)]
-
Human Resource Accounting
Human Resource Accounting an organization's most valuable asset accounting [Volume 4, Issue 14, 2015, Pages 32-43]
-
Human Resource Accounting
Costing, Valuation and Reporting Human resource [Volume 1, Issue 4, 2012, Pages 98-110]
-
Human Resource Costing
Human Resource Accounting an organization's most valuable asset accounting [Volume 4, Issue 14, 2015, Pages 32-43]
-
Human Resource Valuation
Human Resource Accounting an organization's most valuable asset accounting [Volume 4, Issue 14, 2015, Pages 32-43]
-
Hybrid method
Providing an Approach to Comprehensive Comparison and Ranking of Companies Using the AHP-PROMETHEE;
A Case Study of Petrochemical Companies Listed On the Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 91-108]
I
-
IC importance
Intellectual capital literature review [Volume 3, Issue 10, 2014, Pages 64-81]
-
IC measurements
Intellectual capital literature review [Volume 3, Issue 10, 2014, Pages 64-81]
-
IC measurements’ models
Intellectual capital literature review [Volume 3, Issue 10, 2014, Pages 64-81]
-
Idiosyncratic Risk
CEO Risk-Taking Incentives and and gender from the behavioral agency model perspective Implications for risk and performance [Volume 10, Issue 40, 2021, Pages 5-26]
-
Idle Capacity
Time-Driven Activity Based Costing Model [Volume 1, Issue 3, 2012, Pages 32-47]
-
IFRS
Identify the components and factors affecting IFRS knowledge transfer with emphasis on knowledge content, knowledge actors and organizational distance between them by theme analysis method [(Articles in Press)]
-
IFRS
Identify the Components and Factors Affecting IFRS knowledge Transfer with Emphasis on knowledge Content, Knowledge
Actors and Organizational Distance between them
by theme Analysis Method [Volume 11, Issue 42, 2022, Pages 111-130]
-
Ignorant society
Islamic management accountancy [Volume 4, Issue 13, 2015, Pages 32-39]
-
Improve performance
Sustainable banking practices to improve banking industry performance- literature review to conceptual framework [(Articles in Press)]
-
Improve performance
Sustainable Banking Practices to Improve Banking Industry Performance-Literature Review to Conceptual Framework [Volume 12, Issue 47, 2023, Pages 71-90]
-
Impulsivity
Antecedents to Unethical Corporate Conduct: Characteristics of the Complicit Follower [Volume 8, Issue 30, 2019, Pages 21-38]
-
Increase Capital from Asset Revaluation Surplus
Looking to Capital Increase from Asset Revaluation Surplus in the perspective of Fundamental analysis [Volume 6, Issue 23, 2017, Pages 31-46]
-
Independence
Fifteen Ways to Improve the Effectiveness of Audit Committees [Volume 1, Issue 1, 2012, Pages 38-51]
-
Independence of the Board
Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management [Volume 8, Issue 31, 2019, Pages 75-86]
-
Independent Auditing
Forensic accounting and its role in prevention and detection of fraud [Volume 4, Issue 16, 2015, Pages 44-57]
-
Industrial Accounting
Study of Cost Price Accounting in Iranian State Companies [Volume 4, Issue 16, 2015, Pages 74-83]
-
Industrial Spying
The Role of Optional Disclosure of Financial Information in the Industrial Espionage of Companies [Volume 8, Issue 32, 2019, Pages 89-104]
-
Inflation Accounting
Inflation, Inflation accounting and Tax Justice [Volume 10, Issue 40, 2021, Pages 27-46]
-
Information
Earnings Quality and its characteristics from Valuation and agancy perspectives [Volume 4, Issue 13, 2015, Pages 4-19]
-
Information Asymmetry
Privatization and its effects on financial markets [Volume 2, Issue 5, 2013, Pages 4-19]
-
Information Asymmetry
The Investigate Relationship between Information Asymmetry with stock Liquidity and Transaction of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 8, 2013, Pages 84-99]
-
Information Asymmetry
Some Recent Advances in the Theory of Financial Reporting and Disclosures [Volume 9, Issue 34, 2020, Pages 21-34]
-
Information Asymmetry
Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry [Volume 10, Issue 40, 2021, Pages 63-80]
-
Information Disclosure
The Role of Optional Disclosure of Financial Information in the Industrial Espionage of Companies [Volume 8, Issue 32, 2019, Pages 89-104]
-
Information Feedback
Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry [Volume 10, Issue 40, 2021, Pages 63-80]
-
Information technologies
The Factors Affecting the Adoption and Implementation of Information Technology: The Technology Acceptance Model [Volume 12, Issue 48, 2023, Pages 63-82]
-
Initial Public Offering
The Effect of Selection of Governing Elements on the Pricing of Shares of Companies Approved by Tehran Stock Exchange: A Case Study of Initial Public Offering Companies [Volume 8, Issue 29, 2019, Pages 89-102]
-
Initial Public Offering (IPO)
Investigating the Implication Expenses Classification Shifting on Post-IPO Stock Performance [Volume 12, Issue 46, 2023, Pages 65-88]
-
Innovation
Innovation in Governmental Accounting and Diffusion Theory [Volume 4, Issue 15, 2015, Pages 4-15]
-
Innovation
The Impact of Information Transparency on Firm R&D Expenditures Regarding the Role of Career Risks Managers and Investment Opportunities [Volume 11, Issue 41, 2022, Pages 121-140]
-
Institutional theory
Management Accounting and Corporate Governance [Volume 3, Issue 10, 2014, Pages 4-21]
-
Institutional theory
Application of social and environmental information disclosure Theories [Volume 3, Issue 9, 2014, Pages 36-53]
-
Intangible Assets
Accounting practices for intangible assets and challenges ahead [Volume 3, Issue 9, 2014, Pages 80-87]
-
Intergenerational balance
The Relationship between Information Asymmetry and Earnings Management in Mutual FundsAn overview of generational accounting, what and why
(The conceptual model of generational accounting) [Volume 5, Issue 19, 2016, Pages 56-65]
-
Internal Audit
An Integrated Continuous Auditing Approach [Volume 8, Issue 32, 2019, Pages 13-28]
-
Internal Auditors' Ethical Courage
Evaluating the Effectiveness Model of Internal Auditors' Ethical Courage Functions [Volume 11, Issue 44, 2022, Pages 5-26]
-
Internal Control Framework
Review the importance of implementation internal control system based on the COSO framework [Volume 4, Issue 15, 2015, Pages 58-71]
-
Internal Controls
ISO & COSO: Risk Management Frameworks [Volume 7, Issue 27, 2018, Pages 63-74]
-
Internal Controls
The role of internal controls on the relationship between corporate financial constraints and cost stickiness [(Articles in Press)]
-
Internal Controls over Financial Reporting (ICFR)
The process of evaluating the internal controls governing financial reporting in an integrated approach to financial auditing [Volume 4, Issue 13, 2015, Pages 88-100]
-
Internal Controls Weaknesses
The Effect of Internal Control Weakness Severity on Earnings Quality in Firms Enlisted in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 109-124]
-
Internal Controls Weaknesses Severity
The Effect of Internal Control Weakness Severity on Earnings Quality in Firms Enlisted in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 109-124]
-
International accounting standards
International Accounting and Developing Countries [Volume 5, Issue 17, 2016, Pages 112-120]
-
International accounting standards
Reviewing the Impact of International Financial Reporting Standards in accordance with the Central Bank Guidelines on Financial Indices and Earnings Management in Banks [Volume 9, Issue 34, 2020, Pages 99-120]
-
International Financial Reporting Standard No. 13 (IFRS13)
Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
-
International Financial Reporting Standards
Is the accounting profession prepared to accept International Financial Reporting Standards (IFRS)? [Volume 7, Issue 25, 2018, Pages 99-114]
-
International Financial Reporting Standards
International Accounting and Developing Countries [Volume 5, Issue 17, 2016, Pages 112-120]
-
International Financial Reporting Standards
International Convergence and Implementation of International Financial Reporting Standard [Volume 4, Issue 14, 2015, Pages 74-83]
-
International Financial Reporting Standards (IFRS)
Applying the Extensible Business Reporting Language (XBRL) to Increase the Speed and Transparency of Corporate Financial Reporting [Volume 7, Issue 27, 2018, Pages 53-62]
-
Internet
Factors influencing Entrepreneurs tends to Virtual communities [Volume 2, Issue 6, 2013, Pages 48-63]
-
Internet of Things
The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
-
Interpretative research
New approach of accounting research and development of accounting theory [Volume 2, Issue 7, 2013, Pages 92-105]
-
Interpretative Structural Modeling
Compilation of the model of factors affecting the provision of bank resources based on structural-interpretive modeling [(Articles in Press)]
-
Interpretive Approach
The Interpretive Paradigm in Management Accounting: Symbolic Interactionism and Structuralism [Volume 11, Issue 44, 2022, Pages 53-68]
-
Interpretive Paradigm
Accounting Thought Paradigms [Volume 7, Issue 28, 2018, Pages 47-60]
-
Interpretive Structural Analysis
A Design the Dynamic Model of the Financial Market with Theme Analysis and an Interpretive Structural - Fuzzy Delphi Approach [Volume 12, Issue 47, 2023, Pages 131-154]
-
Interpretive structural modeling
Interpretive structural modeling of risk-based internal audit planning in banks listed in the Tehran Stock Exchange [(Articles in Press)]
-
Inventories
Investigating the relationship between inventory stickiness and firm performance [(Articles in Press)]
-
Inventories
Investigating the relationship between inventory stickiness and firm performance [Volume 11, Issue 43, 2022, Pages 37-54]
-
Investment
Earnings smoothing, mispricing of shares and investment of companies [Volume 3, Issue 11, 2014, Pages 20-29]
-
Investment Decisions
Aspects and approaches of behavioral finance theories [Volume 5, Issue 17, 2016, Pages 78-95]
-
Investment inefficiency, cost stickiness, managers'
Investigating the mediating role of cost stickiness in the relationship between management's personal motivations and investment inefficiency [(Articles in Press)]
-
Investment Opportunities
The effect of specific characteristics of companies on investment opportunities in firms accepted in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 50-65]
-
Investment Opportunities
The Impact of Information Transparency on Firm R&D Expenditures Regarding the Role of Career Risks Managers and Investment Opportunities [Volume 11, Issue 41, 2022, Pages 121-140]
-
Investment Sensitivity
The Effect of Cash Holding on Investment Sensitivity to Operating Cash Flow Volatility in Financially Constrained Firms [Volume 6, Issue 21, 2017, Pages 4-17]
-
Investors' Behavior
The Effect of Amendment of Accounting Standard No. 16 (the Effects of Changes in Exchange Rates) on the Value and Volume of Companies Stock Exchanges [Volume 7, Issue 27, 2018, Pages 91-112]
-
Investor Sentiment
The Moderating Effect of Investor Sentiment on and Stock Return's Mean-Variance Relationship [Volume 12, Issue 46, 2023, Pages 89-114]
-
Investors’ perceptions
Iranian Investors’ Perceptions of Auditor Independence In Tehran Stock Exchange [Volume 3, Issue 10, 2014, Pages 22-37]
-
Investors Protection
Investors Protection and Its Consequences [Volume 7, Issue 28, 2018, Pages 33-46]
-
Investors Sentiment
Market Volatility, Investors Sentiment and Momentum Strategy [Volume 10, Issue 38, 2021, Pages 53-68]
-
Iranian Association of Certified Public Accountants
Investigating the effect of regulations requiring fees of audit services based (IACPA) on discretionary accruals-based earnings management companies listed in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 75-90]
-
Islam
Islamic Solution for Earnings Management [Volume 7, Issue 25, 2018, Pages 71-86]
-
Islamic accountancy
Islamic management accountancy [Volume 4, Issue 13, 2015, Pages 32-39]
-
Islamic management accountancy
Islamic management accountancy [Volume 4, Issue 13, 2015, Pages 32-39]
-
Islamic treasury bills
Islamic Treasury Bills: New Instrument for Financing [Volume 9, Issue 34, 2020, Pages 67-82]
-
Islamic values
Islamic management accountancy [Volume 4, Issue 13, 2015, Pages 32-39]
-
ISM
Interpretive Structural Modeling of Factors Affecting Auditors' Stress Management in the Process of Judging and Accrediting Financial Reports (Case Study: Tehran Auditing Institutions) [Volume 12, Issue 46, 2023, Pages 45-64]
-
ISO 31000 Risk Management Frameworks
ISO & COSO: Risk Management Frameworks [Volume 7, Issue 27, 2018, Pages 63-74]
-
IT Audit
Assessment of Factors Affecting on Implementation of IT Audit from the Point of View of Auditors Using the CFA Technique [Volume 11, Issue 44, 2022, Pages 27-52]
J
-
Job Satisfaction
Effect of Professional Commitment and Organizational position on the Acceptance of Underreporting the Time by Auditor: Regarding to the Moderator Role of Job Satisfaction [Volume 8, Issue 30, 2019, Pages 5-20]
-
Job Satisfaction
The Effect of Auditors' Personality Traits on Job Satisfaction with Mediating Role of the Perception of Social Responsibility [Volume 11, Issue 44, 2022, Pages 91-112]
-
Judgment
Factors Affecting on Memory Fallibility in Judgment and Decision Making [Volume 10, Issue 37, 2021, Pages 5-24]
-
Judgment and Decision Making in Auditing
The Effect of Transformational Leadership on Judgment and Decision-Making in Auditing, Considering the Mediating Role of Auditors' Knowledge Management [Volume 12, Issue 45, 2023, Pages 23-40]
-
Justice
Justice and its position in financial Accountability system [Volume 1, Issue 2, 2012, Pages 22-29]
-
Justice
Justice in Accounting Standard Setting [Volume 2, Issue 7, 2013, Pages 20-33]
K
-
Keeping Cash
A comparative study financial determinants the cash holding of the pharmaceutical and automotive industries listed companies in Tehran Stock Exchange [Volume 5, Issue 17, 2016, Pages 54-77]
-
Keywords
Fraud Detection Model in Financial Statements BY
Using Financial Equity Instruments [Volume 9, Issue 36, 2020, Pages 99-122]
-
Keywords: readability of annual reports
Investigating the effect of readability of annual financial reports on the cost of equity
with the moderating role of reporting tone [(Articles in Press)]
-
Knowledge Management of Auditors
The Effect of Transformational Leadership on Judgment and Decision-Making in Auditing, Considering the Mediating Role of Auditors' Knowledge Management [Volume 12, Issue 45, 2023, Pages 23-40]
-
Knowledge transfer
Identify the components and factors affecting IFRS knowledge transfer with emphasis on knowledge content, knowledge actors and organizational distance between them by theme analysis method [(Articles in Press)]
-
Knowledge transfer
Identify the Components and Factors Affecting IFRS knowledge Transfer with Emphasis on knowledge Content, Knowledge
Actors and Organizational Distance between them
by theme Analysis Method [Volume 11, Issue 42, 2022, Pages 111-130]
L
-
LASSO Shrinkage Method
Stock Return Prediction via LASSO Shrinkage Method [Volume 4, Issue 13, 2015, Pages 40-53]
-
Lauche Coefficient
Model for Measuring the Performance of International Audit System [Volume 11, Issue 44, 2022, Pages 131-152]
-
Laughlin’s Schema
Introducing Alternatives to Thinking in Accounting:
“Critical Approach” and “Middle Range Thinking” [Volume 8, Issue 32, 2019, Pages 29-44]
-
Learning curve
Investigate Learning Effect in New Product (Case Study Sanaatdarane Eftekhari Shiraz) [Volume 5, Issue 20, 2016, Pages 54-69]
-
Learning Effect
Investigate Learning Effect in New Product (Case Study Sanaatdarane Eftekhari Shiraz) [Volume 5, Issue 20, 2016, Pages 54-69]
-
Legal Financial Distress
Investigating the Effect of Revaluation of Fixed Assets Resulting from Legal and Real Financial Distress [Volume 12, Issue 47, 2023, Pages 25-50]
-
Legislative approach
Examining accounting information in determining the dimensions related to the indexation of corporate citizenship reporting of banks: deductive perspective and legislative approach [(Articles in Press)]
-
Legitimacy theory
Theoretical survey of the importanceand reasons for reporting the Assets Impairment [Volume 6, Issue 23, 2017, Pages 5-16]
-
Legitimacy theory
Factors influencing voluntary disclosure of information (Theories and Applications) [Volume 4, Issue 16, 2015, Pages 32-43]
-
Legitimacy theory
Application of social and environmental information disclosure Theories [Volume 3, Issue 9, 2014, Pages 36-53]
-
Level of Sensitivity & Stress
The Study of Operational Audit Station in Economic System of Iran: The Case of Listed Companies in Tehran Security Exchange (TSE) [Volume 1, Issue 2, 2012, Pages 96-110]
-
Leverage Measures
The Role of Time Level in Hierarchical Determinants of Capital Structure [Volume 7, Issue 28, 2018, Pages 77-90]
-
Leverage ratios
The Effect of Firms’ Characteristics and Moderating Role of Government Ownership on Capital Structure in Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 70-89]
-
Leverage Stability
The Role of Time Level in Hierarchical Determinants of Capital Structure [Volume 7, Issue 28, 2018, Pages 77-90]
-
Linear programming problem
A Payroll Optimization Problem for Homogeneous Personnel Shift Scheduling: A Case Study at Pasargad Hospital [Volume 10, Issue 37, 2021, Pages 115-130]
-
Liquidity risk
The Moderating Eeffect of Corporate Governance on the relationship between Liquidity and Credit Risk with the Performance of Banks [Volume 10, Issue 40, 2021, Pages 97-112]
-
Logit Model
Providing A Model For Determining The Probability of Financial Crisis in The Company [Volume 2, Issue 6, 2013, Pages 20-31]
-
Long Term Investment Efficiency
Audit Tenure, Life Cycle and Long Term Investment Efficiency (In the Tehran Security Exchange) [Volume 1, Issue 4, 2012, Pages 40-57]
-
Long Term Payments Services Unit (Retirement Pension
Presentation of Suitable Model Cost for Services Social Security Organization in Pension Department in Branch 22 in Tehran [Volume 9, Issue 35, 2020, Pages 75-88]
M
-
M48
A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2016, Pages 100-120]
-
Machine Learning methods
Predicting Stock Returns with Emphasis on the Role of Financial and Regulatory Criteria Using Machine Learning Methods [Volume 12, Issue 45, 2023, Pages 125-146]
-
Maintaining the Reputation
Hypothesis and Consequences of Auditor Switch [Volume 6, Issue 24, 2017, Pages 69-84]
-
Management
Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud [Volume 3, Issue 12, 2014, Pages 4-17]
-
Management Accountant
Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment [Volume 10, Issue 39, 2021, Pages 5-20]
-
Management Accountants
The Roles and Responsibilities of Management Accountants in the Era of Globalization [Volume 6, Issue 21, 2017, Pages 102-115]
-
Management Accounting
Agency Theory, compensation contracts shape and multiperiod Agency models [Volume 6, Issue 22, 2017, Pages 82-97]
-
Management Accounting
Agency Theory, incentive contracts and performance measures [Volume 5, Issue 18, 2016, Pages 84-99]
-
Management Accounting
Investigate Potential Customer Accounting [Volume 2, Issue 8, 2013, Pages 40-53]
-
Management Accounting
Conceptual Framework for Management Accounting Training [Volume 10, Issue 37, 2021, Pages 95-114]
-
Management Accounting
Approaches to resolve the gap between economics and sociology based research in management accounting [(Articles in Press)]
-
Management accounting chage
The review of researches of stability and change in management accounting over time [Volume 3, Issue 12, 2014, Pages 108-120]
-
Management Accounting Theory
The Interpretive Paradigm in Management Accounting: Symbolic Interactionism and Structuralism [Volume 11, Issue 44, 2022, Pages 53-68]
-
Management Control Systems
Relationship Between Business Strategy, Management Control Systems and Firm Performance in Listed Firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 61-76]
-
Management Earning Forecasts
Conceptual Framework for Management Earnings Forecasts [Volume 7, Issue 27, 2018, Pages 35-52]
-
Management Forecast Accuracy
Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry [Volume 10, Issue 40, 2021, Pages 63-80]
-
Management Gender
The Relationship Between Management Gender and Intellectual Capital Disclosure [Volume 9, Issue 36, 2020, Pages 43-62]
-
Management Ownership
Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
-
Managerial Ability
Cost Stickiness Concept and a Comprehensive Overview of Studies in Iran [Volume 5, Issue 19, 2016, Pages 38-55]
-
Managerial Accounting
The Investigation of the Action Research Applications in Accounting [Volume 5, Issue 19, 2016, Pages 4-23]
-
Managerial Opportunism
Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
-
Managerial Power Theories
Theoretical perspective to the bonuses formulation process [Volume 9, Issue 33, 2020, Pages 43-56]
-
Managerial slack
Investigating the impact of institutional ownership on the relationship between auditing firm size and managerial slack in companies listed on the Tehran Stock Exchange [(Articles in Press)]
-
Managerial slack
Investigating the Impact of Institutional Ownership on the Relationship between Auditing Firm size and Managerial Slack in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 41-56]
-
Managers' Cognitive Bias
Designing and Validating a Model for Examining the Role of Managers' Cognitive Bias on the Performance of Companies Admitted to the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 27-44]
-
Managers’ Discretionary Incentives
The Challenges and Consequences of Economic Complexity Index & Economic Growth under Environment Uncertainty on Managers’ Discretionary Incentives in Financial Reporting [Volume 10, Issue 39, 2021, Pages 55-78]
-
Marketing Activities
Balance between auditing and marketing [Volume 6, Issue 21, 2017, Pages 18-31]
-
Marketing Management
Total Quality Management; Communication Outside and Inside [Volume 7, Issue 27, 2018, Pages 75-90]
-
Market maker and Information asymmetry
Theoretical Basis of Bid-Ask Spread and Methods of estimating it [Volume 3, Issue 9, 2014, Pages 88-100]
-
Market Share
Capital Structure and Competitiveness in Product Market
(under Cournot and Bertrand Competition) [Volume 8, Issue 32, 2019, Pages 59-74]
-
Market Value
The effect of capital structure on the cost of capital, net cash flows and market value in accepted banks in Tehran stock exchange [Volume 7, Issue 25, 2018, Pages 35-48]
-
Market Value
The Impacts of Financial and Social Indicators on Adding Value of Entities [Volume 8, Issue 31, 2019, Pages 101-110]
-
Market Volatility
Market Volatility, Investors Sentiment and Momentum Strategy [Volume 10, Issue 38, 2021, Pages 53-68]
-
Markov Chains
Application of Stochastic Process Types of Markov Chains in Accounting [Volume 10, Issue 37, 2021, Pages 41-58]
-
Mass Balances
The Use of Environmental Management Accounting (EMA) for Identifying Environmental Costs [Volume 9, Issue 35, 2020, Pages 37-48]
-
Material misstatement
The process of evaluating the internal controls governing financial reporting in an integrated approach to financial auditing [Volume 4, Issue 13, 2015, Pages 88-100]
-
Max Kyoda
Identifying the Effective Components of Competitive Strategies in the Financial and Accounting Information of Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 45, 2023, Pages 41-56]
-
MCAPM
Experimental Test and Evaluate the Possibility of Using Traditional CAPM Model and MCAPM in the Tehran Stock Exchange [Volume 8, Issue 29, 2019, Pages 17-36]
-
Measuring (Determining) Fair Value
Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
-
Mediated Moderation
Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2023, Pages 5-26]
-
Member’s participation
Fifteen Ways to Improve the Effectiveness of Audit Committees [Volume 1, Issue 1, 2012, Pages 38-51]
-
Memory
Factors Affecting on Memory Fallibility in Judgment and Decision Making [Volume 10, Issue 37, 2021, Pages 5-24]
-
Mental Response
Theoretical Basics of Managers' Optimism and its Measurement [Volume 9, Issue 33, 2020, Pages 5-24]
-
Merger
Merge and improve risk management indicators [(Articles in Press)]
-
Merger
Merge and improve risk management indicators [Volume 11, Issue 43, 2022, Pages 89-104]
-
Meta-analysis
Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [(Articles in Press)]
-
Meta-Synthesis Qualitative Analysis Method
Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
-
Middle Range Thinking
Introducing Alternatives to Thinking in Accounting:
“Critical Approach” and “Middle Range Thinking” [Volume 8, Issue 32, 2019, Pages 29-44]
-
Minority Investors
Investors Protection and Its Consequences [Volume 7, Issue 28, 2018, Pages 33-46]
-
Mispricing
Earnings smoothing, mispricing of shares and investment of companies [Volume 3, Issue 11, 2014, Pages 20-29]
-
Mixed Approach
Designing and Validating a Model for Examining the Role of Managers' Cognitive Bias on the Performance of Companies Admitted to the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 27-44]
-
Mixed Method
The Ethical Climate is the Cause of the trauma on accountants and auditors [Volume 10, Issue 39, 2021, Pages 97-110]
-
Moderate Cash Flows
The Role of Earnings and Cash Flows Extremity on Relative Information Content of Earnings and Cash Flow on Companies listed in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 97-114]
-
Moderated Mediation
Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2023, Pages 5-26]
-
Moderate Earnings
The Role of Earnings and Cash Flows Extremity on Relative Information Content of Earnings and Cash Flow on Companies listed in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 97-114]
-
Moderating and Mediating Variables
Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2023, Pages 5-26]
-
Modern Financing Tools
Islamic Treasury Bills: New Instrument for Financing [Volume 9, Issue 34, 2020, Pages 67-82]
-
Momentum & reversal strategy
A study of behavioral factors and the effect of conservatism bias on investors' trading behaviors. [Volume 4, Issue 14, 2015, Pages 4-15]
-
Momentum Strategy
Market Volatility, Investors Sentiment and Momentum Strategy [Volume 10, Issue 38, 2021, Pages 53-68]
-
Money Laundering
Developing a Model for the Probability of Money Laundering based on Qualitative Characteristics of Financial Reporting. [Volume 12, Issue 46, 2023, Pages 5-26]
-
Moral Equity
Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment [Volume 10, Issue 39, 2021, Pages 5-20]
-
Moral Hazard
The simultaneous attendance of auditors in legal inspector and audit firms position- Increase moral hazard or increase audit quality!!! [Volume 5, Issue 19, 2016, Pages 96-113]
-
Multiple Theories
The investigation of research paradigms in management accounting [Volume 9, Issue 36, 2020, Pages 63-84]
-
Mutual Fund
Mutual fund performance: from theory to practice [Volume 2, Issue 7, 2013, Pages 74-91]
-
Mutual Funds
The Effect of Outside Monitoring on Relation of Asset Turnover Ratio and Mutual Funds Performance [Volume 5, Issue 20, 2016, Pages 20-33]
N
-
Net Cash Flows
The effect of capital structure on the cost of capital, net cash flows and market value in accepted banks in Tehran stock exchange [Volume 7, Issue 25, 2018, Pages 35-48]
-
Neutrality
Relationship Between Cultural Dimensions with Equity and Neutrality in Tax Systems [Volume 5, Issue 17, 2016, Pages 36-53]
-
Neutrality.Auditor
Structural Equation Model Approach in the Test of Ethical Dimensions of Auditors under the Influence of Job Burnout and Spiritual Intelligence [Volume 12, Issue 46, 2023, Pages 115-142]
-
Neutrality principle
Methodological Foundations of Accounting Standardsetting [Volume 4, Issue 15, 2015, Pages 16-27]
-
New Technologies Acceptance Models
Extensible Business Reporting Language (XBRL)
Acceptance Model
In Iranian National Tax Administration [Volume 9, Issue 36, 2020, Pages 85-98]
-
Nicolo Machiavelli
Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
-
Nomination Committee
The role and importance of audit, compensation and nomination committees in the board of Directors of companies [Volume 11, Issue 41, 2022, Pages 47-64]
-
Non discretionary Accrual
The Impact of Accruals and Free Cash Flow on Financial Stability Using Genetic Algorithm [(Articles in Press)]
-
Non discretionary Accrual
The Impact of Accruals and Free Cash Flow on Financial Stability Using Genetic Algorithm [Volume 12, Issue 47, 2023, Pages 5-24]
-
Non_discursivefactors
The influence of non-discursive factors in financial and management decisions [Volume 6, Issue 22, 2017, Pages 98-109]
-
Non-Executive Directors
The Composition of Board Transition to a New Era [Volume 9, Issue 35, 2020, Pages 49-58]
-
Nonfamily firms
Family ownership, nonfamily ownership and Agency costs [Volume 4, Issue 16, 2015, Pages 16-31]
-
Non-profit FundsNon-profit
Non-profit Funds [Volume 5, Issue 19, 2016, Pages 24-37]
-
Non-Systematic Risk
The Relationship between Accruals Quality and Non-systematic Risk of Stocks [Volume 8, Issue 30, 2019, Pages 39-54]
-
Non-Systematic Risk
Relationship between corporate sustainability disclosure and risk [(Articles in Press)]
-
Non-Systematic Risk
Relationship between Corporate Sustainability
Disclosure and Risk [Volume 11, Issue 42, 2022, Pages 5-20]
-
Normative accounting theory
The Souvenir Of Normative Accounting Theories [Volume 2, Issue 6, 2013, Pages 4-19]
-
NSFR
Merge and improve risk management indicators [(Articles in Press)]
-
NSFR
Merge and improve risk management indicators [Volume 11, Issue 43, 2022, Pages 89-104]
O
-
Objectives and Application of Environmental Accounting
An Overview of Environmental Accounting [Volume 10, Issue 39, 2021, Pages 35-54]
-
Objectives and Managerial Plans
The Effect of Environment Disclosure, Human Resources and Objectives and Managerial Plans on Corporation' Going Concern. [Volume 6, Issue 21, 2017, Pages 50-65]
-
Objectives of Environmental Accounting
Environmental Accounting [Volume 5, Issue 18, 2016, Pages 32-47]
-
Objectives of Environmental Accounting
Environmental Accounting [Volume 5, Issue 18, 2016, Pages 48-63]
-
Off-Balance Sheet Accounting
Off-Balance Sheet Accounting: Motivation, Methods, Consequences and Solutions [Volume 8, Issue 29, 2019, Pages 5-16]
-
Off-Balance Sheet Accounting’s Consequences And Solutions
Off-Balance Sheet Accounting: Motivation, Methods, Consequences and Solutions [Volume 8, Issue 29, 2019, Pages 5-16]
-
Off-Balance Sheet Accounting’s Methods
Off-Balance Sheet Accounting: Motivation, Methods, Consequences and Solutions [Volume 8, Issue 29, 2019, Pages 5-16]
-
Off-Balance Sheet Accounting’s Motivation
Off-Balance Sheet Accounting: Motivation, Methods, Consequences and Solutions [Volume 8, Issue 29, 2019, Pages 5-16]
-
Official Document and Certifying Document
Tax Processing of Bank Transactions From a Legal-Economic Point of View [Volume 12, Issue 46, 2023, Pages 143-160]
-
Oil price shock
The effect of oil price and income shocks on stocks’ real return in listed companies of Tehran Stocks Exchange [Volume 1, Issue 2, 2012, Pages 44-63]
-
Operating Cash Flow
Compared to operating profit, operating cash flow, operating cash flow components accruals in predicting future firm [Volume 3, Issue 10, 2014, Pages 52-63]
-
Operating Cash Flows
The investigation of relationship between unusual operating cash flows and stock return of listed companies in Tehran stock exchange [Volume 2, Issue 5, 2013, Pages 42-57]
-
Operating Cash Flows
The role of accounting accruals for the prediction of future cash flows of listed companies in Tehran Stock Exchange [Volume 2, Issue 6, 2013, Pages 32-47]
-
Operating Cash Flow Volatility
The Effect of Cash Holding on Investment Sensitivity to Operating Cash Flow Volatility in Financially Constrained Firms [Volume 6, Issue 21, 2017, Pages 4-17]
-
Operating income
Compared to operating profit, operating cash flow, operating cash flow components accruals in predicting future firm [Volume 3, Issue 10, 2014, Pages 52-63]
-
Operational Audit Level of recognition
The Study of Operational Audit Station in Economic System of Iran: The Case of Listed Companies in Tehran Security Exchange (TSE) [Volume 1, Issue 2, 2012, Pages 96-110]
-
Operational Budgeting
Investigating the Impact of Budgeting Methods on Optimal Resource Allocation [Volume 11, Issue 44, 2022, Pages 69-90]
-
Operation Cash Flow
Information Value of Earnings Components during
the Global Financial Crisis [Volume 8, Issue 32, 2019, Pages 75-88]
-
Operatipn Audit
The Study of Operational Audit Station in Economic System of Iran: The Case of Listed Companies in Tehran Security Exchange (TSE) [Volume 1, Issue 2, 2012, Pages 96-110]
-
Optimal allocation of resources
Investigating the Impact of Budgeting Methods on Optimal Resource Allocation [Volume 11, Issue 44, 2022, Pages 69-90]
-
Organizaition Function
The Impact of Comprehensive Tax Implementation on Organization Performance with Organizational Mediation and Job Satisfaction and Employee Motivations [Volume 12, Issue 48, 2023, Pages 115-136]
-
Organizational Changes
The investigation of research paradigms in management accounting [Volume 9, Issue 36, 2020, Pages 63-84]
-
Organizational Culture
The Role of Organizational Culture in the Selection of Financial Strategies by Financial Managers [Volume 7, Issue 26, 2018, Pages 77-92]
-
Organizational Position
Effect of Professional Commitment and Organizational position on the Acceptance of Underreporting the Time by Auditor: Regarding to the Moderator Role of Job Satisfaction [Volume 8, Issue 30, 2019, Pages 5-20]
-
Outside Monitoring
The Effect of Outside Monitoring on Relation of Asset Turnover Ratio and Mutual Funds Performance [Volume 5, Issue 20, 2016, Pages 20-33]
-
Overconfidance
Theoretical Basics of Managers' Optimism and its Measurement [Volume 9, Issue 33, 2020, Pages 5-24]
-
Over Investment
The Impact of Product Market Competition on Investment Efficiency in Firms Listed on Tehran Stock Exchange [Volume 8, Issue 29, 2019, Pages 71-88]
-
Ownership structure
Performance Evaluation Criteria in Different Ownership Structure of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 61-76]
-
Ownership structure
Investigating the Factors Affecting Unmanaged Profit by Management [Volume 8, Issue 31, 2019, Pages 59-74]
-
Ownership structure
Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [(Articles in Press)]
P
-
Paradigm
The investigation of research paradigms in management accounting [Volume 9, Issue 36, 2020, Pages 63-84]
-
Particle Swarm Optimization Algorithm
A look at the Particle Swarm Optimization algorithm in the capital market [Volume 4, Issue 13, 2015, Pages 20-31]
-
Payroll
A Payroll Optimization Problem for Homogeneous Personnel Shift Scheduling: A Case Study at Pasargad Hospital [Volume 10, Issue 37, 2021, Pages 115-130]
-
Pecking Order Theory
An Overview of The Theories of Capital Structure [Volume 2, Issue 7, 2013, Pages 34-47]
-
Performance Activity Based Costing
The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
-
Performance-Based Budgeting
Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [(Articles in Press)]
-
Performance Evaluation
Providing an Approach to Comprehensive Comparison and Ranking of Companies Using the AHP-PROMETHEE;
A Case Study of Petrochemical Companies Listed On the Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 91-108]
-
Performance Evaluation
Meisam Vahediyan *
Instructor of Accounting department, Islamic Azad University, Bardaskan Branch
Ali Taghavi Moghadam
Instructor of Accounting department, Islamic Azad University, Bojnourd Branch [Volume 4, Issue 13, 2015, Pages 54-73]
-
Performance Evaluation
Designing and Validating a Model for Examining the Role of Managers' Cognitive Bias on the Performance of Companies Admitted to the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 27-44]
-
Performance Evaluation Criteria
Performance Evaluation Criteria in Different Ownership Structure of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 61-76]
-
Performance Evaluation Criteria
The Effects of accounting standards of 30 and 31 on Performance evaluation criteria and Earnings Response Coefficient in Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2015, Pages 84-95]
-
Performance measurement
Comparing the roles of contribution income statement and value-stream income statement in Strategic performance measurement [Volume 7, Issue 25, 2018, Pages 5-20]
-
Performance Measures
Agency Theory, compensation contracts shape and multiperiod Agency models [Volume 6, Issue 22, 2017, Pages 82-97]
-
Performance Measures
Agency Theory, incentive contracts and performance measures [Volume 5, Issue 18, 2016, Pages 84-99]
-
Performance of Internal Audit System
Model for Measuring the Performance of International Audit System [Volume 11, Issue 44, 2022, Pages 131-152]
-
Persistence
Investigating how Managers Authorities Use Methods and the Effect of Earnings Quality to Future Profitability
(The firms listed on the Tehran Stock Exchange) [Volume 2, Issue 8, 2013, Pages 20-39]
-
Petroleum and Petrochemical Industry
Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management [Volume 8, Issue 31, 2019, Pages 75-86]
-
Pharmaceutical industry
A comparative study financial determinants the cash holding of the pharmaceutical and automotive industries listed companies in Tehran Stock Exchange [Volume 5, Issue 17, 2016, Pages 54-77]
-
PhD in Accountancy
Comparative Study of Accounting Phd Course Holding in Iranian Universities and Superior Universities in the World [Volume 6, Issue 24, 2017, Pages 5-22]
-
Planetary Movement
The Role of Financial Astrology in International Financial Markets [Volume 12, Issue 48, 2023, Pages 101-114]
-
Planning and documentation
Fifteen Ways to Improve the Effectiveness of Audit Committees [Volume 1, Issue 1, 2012, Pages 38-51]
-
Political Behavior
Role Earnings management and income smoothing in political behavior management [Volume 5, Issue 19, 2016, Pages 80-95]
-
Political connection
The Relationship between Disclosure of Environmental Information and Research and Development Costs, Emphasizing the Moderating Role of Political Communication [Volume 12, Issue 47, 2023, Pages 91-112]
-
Political Connections
Investigating Moderating Effect of Audit Firm Size on the Relationship between Agency Costs and Political Connections [Volume 7, Issue 28, 2018, Pages 91-104]
-
Political Expenditure Theory
The Role of Optional Disclosure of Financial Information in the Industrial Espionage of Companies [Volume 8, Issue 32, 2019, Pages 89-104]
-
Positive Theory
Introducing Alternatives to Thinking in Accounting:
“Critical Approach” and “Middle Range Thinking” [Volume 8, Issue 32, 2019, Pages 29-44]
-
Positivism Paradigm
Accounting Thought Paradigms [Volume 7, Issue 28, 2018, Pages 47-60]
-
Positivistic research
New approach of accounting research and development of accounting theory [Volume 2, Issue 7, 2013, Pages 92-105]
-
Post IPO Return
Investigating the Implication Expenses Classification Shifting on Post-IPO Stock Performance [Volume 12, Issue 46, 2023, Pages 65-88]
-
Practical Holistic Approach
Governmental Capital assets: Practical Holistic Approach for assets recognition, and reporting [Volume 10, Issue 38, 2021, Pages 87-104]
-
Predictability
Investigating how Managers Authorities Use Methods and the Effect of Earnings Quality to Future Profitability
(The firms listed on the Tehran Stock Exchange) [Volume 2, Issue 8, 2013, Pages 20-39]
-
Preventive Laws
Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud [Volume 3, Issue 12, 2014, Pages 4-17]
-
Prime Cost, accounting standards, State Companies, Accounting Systems
Study of Cost Price Accounting in Iranian State Companies [Volume 4, Issue 16, 2015, Pages 74-83]
-
Private Ownership
Performance Evaluation Criteria in Different Ownership Structure of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 61-76]
-
Privatization
Performance evaluation of state owned enterprise in Iran before and after privatization process using data enveloped analysis (DEA) [Volume 4, Issue 15, 2015, Pages 72-85]
-
Privatization
Privatization and its effects on financial markets [Volume 2, Issue 5, 2013, Pages 4-19]
-
Proactivity
Antecedents to Unethical Corporate Conduct: Characteristics of the Complicit Follower [Volume 8, Issue 30, 2019, Pages 21-38]
-
Probability of Detecting Money Laundering
Developing a Model for the Probability of Money Laundering based on Qualitative Characteristics of Financial Reporting. [Volume 12, Issue 46, 2023, Pages 5-26]
-
Problem-Solving Styles
Investigating the Effect of Problem-Solving Styles on Auditor Neutrality: A Test of Psychological-Behavioral Theory [Volume 10, Issue 40, 2021, Pages 113-130]
-
Professional Accountants
An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint [Volume 6, Issue 22, 2017, Pages 4-13]
-
Professional Code of Ethics
Accountant’s ethical behavior - the differences between beliefs and Practices [Volume 6, Issue 22, 2017, Pages 50-69]
-
Professional commitment
Effect of Professional Commitment and Organizational position on the Acceptance of Underreporting the Time by Auditor: Regarding to the Moderator Role of Job Satisfaction [Volume 8, Issue 30, 2019, Pages 5-20]
-
Professional Consent
The Impact of Comprehensive Tax Implementation on Organization Performance with Organizational Mediation and Job Satisfaction and Employee Motivations [Volume 12, Issue 48, 2023, Pages 115-136]
-
Professional Ethics
Accountant’s ethical behavior - the differences between beliefs and Practices [Volume 6, Issue 22, 2017, Pages 50-69]
-
Professional Ethics
Structural Equation Model Approach in the Test of Ethical Dimensions of Auditors under the Influence of Job Burnout and Spiritual Intelligence [Volume 12, Issue 46, 2023, Pages 115-142]
-
Professional Ethics of Behavior
An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint [Volume 6, Issue 22, 2017, Pages 4-13]
-
Professionalism
Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment [Volume 10, Issue 39, 2021, Pages 5-20]
-
Professional Pressures
Determining the Most Effective Factor (Including Confidence in One’s Ability, Decision Aids Effectiveness, Firm Size, Professional Pressures) on the Extent Decision Aids are used in Management Fraud Risk Assessment [Volume 2, Issue 6, 2013, Pages 102-115]
-
Profit
Relationship between social responsibility disclosure and institutional ownership [Volume 3, Issue 11, 2014, Pages 78-90]
-
Profitability
The Impact of Working Capital on Profitability in the Business [Volume 7, Issue 26, 2018, Pages 93-104]
-
Profitability
A comparative study financial determinants the cash holding of the pharmaceutical and automotive industries listed companies in Tehran Stock Exchange [Volume 5, Issue 17, 2016, Pages 54-77]
-
Profitability
On the relationship between working capital and profitability in listed firms of Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 18-29]
-
Profitability
The Effect of Firms’ Characteristics and Moderating Role of Government Ownership on Capital Structure in Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 70-89]
-
Profitability
The Relationship between Company Characteristics and the Observance of Accounting Standards extent in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 6, 2013, Pages 64-79]
-
Profitability Accuracy
Earning Quality: Great accounting challenge [Volume 10, Issue 38, 2021, Pages 23-38]
-
Profit centers
Comparing the roles of contribution income statement and value-stream income statement in Strategic performance measurement [Volume 7, Issue 25, 2018, Pages 5-20]
-
Profit Management
Reviewing the Impact of International Financial Reporting Standards in accordance with the Central Bank Guidelines on Financial Indices and Earnings Management in Banks [Volume 9, Issue 34, 2020, Pages 99-120]
-
Profit Manipulation
Investigating the Factors Affecting Unmanaged Profit by Management [Volume 8, Issue 31, 2019, Pages 59-74]
-
Profit Quality
Investigating the Relationship Between the Company's Business Strategies and Management Ability in Times of Financial Crisis with Profit Quality [Volume 12, Issue 45, 2023, Pages 57-80]
-
Program budgeting
Investigating the Impact of Budgeting Methods on Optimal Resource Allocation [Volume 11, Issue 44, 2022, Pages 69-90]
-
PROMETHEE
Providing an Approach to Comprehensive Comparison and Ranking of Companies Using the AHP-PROMETHEE;
A Case Study of Petrochemical Companies Listed On the Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 91-108]
-
Proper working relationship
Fifteen Ways to Improve the Effectiveness of Audit Committees [Volume 1, Issue 1, 2012, Pages 38-51]
-
Proprietary costs
Factors influencing voluntary disclosure of information (Theories and Applications) [Volume 4, Issue 16, 2015, Pages 32-43]
-
Provided Capacity Cost
The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
-
Psychological-Behavioral Theory
Investigating the Effect of Problem-Solving Styles on Auditor Neutrality: A Test of Psychological-Behavioral Theory [Volume 10, Issue 40, 2021, Pages 113-130]
-
Public and private sector
A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2016, Pages 100-120]
-
Public Financial Management
New Public Financial Management:
Past, Present and Future [Volume 6, Issue 23, 2017, Pages 17-30]
-
Public Sector
Financial Sustainability Assessment Indicators in Public Sector [Volume 9, Issue 35, 2020, Pages 5-16]
-
Public Sector Accounting
A Review of the Basics of Accounting and Financial Reporting System of Universities and Higher Education Institutions
(Emphasis on Medical Universities) [Volume 9, Issue 35, 2020, Pages 17-36]
Q
-
Qualitative Characteristics
A STUDY OF USEFULNESS OF PREPARING AND PRESENTING OF COMPREHENSIVE INCOME STATEMENT IN IRAN [Volume 3, Issue 12, 2014, Pages 90-107]
-
Qualitative Characteristics
Conceptual frameworks of accounting with Information perspective [Volume 1, Issue 2, 2012, Pages 64-83]
-
Qualitative Feature of Financial Reporting
Developing a Model for the Probability of Money Laundering based on Qualitative Characteristics of Financial Reporting. [Volume 12, Issue 46, 2023, Pages 5-26]
-
Quality
Using genetic algorithm to optimize the Time-Cost-Quality-Risk in construction projects and investment plans [Volume 5, Issue 20, 2016, Pages 104-123]
-
Quality
Total Quality Management; Communication Outside and Inside [Volume 7, Issue 27, 2018, Pages 75-90]
-
Quality
Earnings Quality and its characteristics from Valuation and agancy perspectives [Volume 4, Issue 13, 2015, Pages 4-19]
-
Quantitative Positvist Research
The investigation of research paradigms in management accounting [Volume 9, Issue 36, 2020, Pages 63-84]
R
-
Raising Capital
Designing and Explaining the Pricing Model of Securities [Volume 12, Issue 45, 2023, Pages 5-22]
-
Rawls’s theory
Justice in Accounting Standard Setting [Volume 2, Issue 7, 2013, Pages 20-33]
-
R&D activities
Develop a Model for Disclosure Research and Development Activities in Iranian Companies with an Emphasis on Accounting Standards [Volume 12, Issue 45, 2023, Pages 81-104]
-
R&D expenditures
Accounting practices for intangible assets and challenges ahead [Volume 3, Issue 9, 2014, Pages 80-87]
-
R&D expenditures
The Impact of Information Transparency on Firm R&D Expenditures Regarding the Role of Career Risks Managers and Investment Opportunities [Volume 11, Issue 41, 2022, Pages 121-140]
-
Real activity manipulation
Comprehensive review of earnings management (part 2) [Volume 2, Issue 8, 2013, Pages 4-19]
-
Real Earning
Earning Quality: Great accounting challenge [Volume 10, Issue 38, 2021, Pages 23-38]
-
Real Financial Distress
Investigating the Effect of Revaluation of Fixed Assets Resulting from Legal and Real Financial Distress [Volume 12, Issue 47, 2023, Pages 25-50]
-
Receivable
Accounts Receivable: An audit Simulation [Volume 10, Issue 39, 2021, Pages 79-96]
-
Recency Bias
The Timing of 52-week High Price and Cross Stock Returns [Volume 10, Issue 39, 2021, Pages 21-34]
-
Red Flag
Framework for Effective Use of Checklists in Auditing [Volume 8, Issue 29, 2019, Pages 103-120]
-
Refined economic value added
Investigating the Relationship between refined economic values added and adjusted stock returns based on risk in the firms accepted in Tehran Stock Exchange [Volume 1, Issue 4, 2012, Pages 74-89]
-
Reform Strategies
New Public Financial Management:
Past, Present and Future [Volume 6, Issue 23, 2017, Pages 17-30]
-
Regulations and Circulars
Tax Processing of Bank Transactions From a Legal-Economic Point of View [Volume 12, Issue 46, 2023, Pages 143-160]
-
Regulations audit fees
Investigating the effect of regulations requiring fees of audit services based (IACPA) on discretionary accruals-based earnings management companies listed in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 75-90]
-
Regulatory body JEL Classification: M40
A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2016, Pages 100-120]
-
Relative Information Content
The Role of Earnings and Cash Flows Extremity on Relative Information Content of Earnings and Cash Flow on Companies listed in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 97-114]
-
Repeated Articles 169 and 169 of the Law on Direct Taxes
Tax Processing of Bank Transactions From a Legal-Economic Point of View [Volume 12, Issue 46, 2023, Pages 143-160]
-
Reporting
Costing, Valuation and Reporting Human resource [Volume 1, Issue 4, 2012, Pages 98-110]
-
Representation Theory
Role Earnings management and income smoothing in political behavior management [Volume 5, Issue 19, 2016, Pages 80-95]
-
Research and Development Costs
The Relationship between Disclosure of Environmental Information and Research and Development Costs, Emphasizing the Moderating Role of Political Communication [Volume 12, Issue 47, 2023, Pages 91-112]
-
Resource Accounting and Budgeting
Innovation in Governmental Accounting and Diffusion Theory [Volume 4, Issue 15, 2015, Pages 4-15]
-
Results-oriented budgeting
Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [(Articles in Press)]
-
Return on Assets
Explain of explanatory power accounting measures in predicting new definition of share return
Evidences: Tehran Stock Exchange [Volume 1, Issue 3, 2012, Pages 4-15]
-
Return on Equity
Explain of explanatory power accounting measures in predicting new definition of share return
Evidences: Tehran Stock Exchange [Volume 1, Issue 3, 2012, Pages 4-15]
-
Return on Shareholder’s Equity
Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
-
Revaluation
Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
-
Risk appetite
Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [(Articles in Press)]
-
Risk Management
Relation Between Risk Management And Corporate Governance In FluctuationProfit [Volume 8, Issue 29, 2019, Pages 53-70]
-
Risk Management
Fifteen Ways to Improve the Effectiveness of Audit Committees [Volume 1, Issue 1, 2012, Pages 38-51]
-
Risk Management
Merge and improve risk management indicators [(Articles in Press)]
-
Risk Management
Merge and improve risk management indicators [Volume 11, Issue 43, 2022, Pages 89-104]
-
Robotic Automation Process
The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
-
Roles of Management Accountants
The Roles and Responsibilities of Management Accountants in the Era of Globalization [Volume 6, Issue 21, 2017, Pages 102-115]
-
Routines
The review of researches of stability and change in management accounting over time [Volume 3, Issue 12, 2014, Pages 108-120]
-
Rules and Regulations
Investors Protection and Its Consequences [Volume 7, Issue 28, 2018, Pages 33-46]
S
-
Sarbins-Oxley
Dimensions of the effectiveness of the audit committee after the Sarbins-Oxley law [Volume 11, Issue 41, 2022, Pages 85-102]
-
Scientometrics
Scientometrics of Investment Efficiency Research in Iran (A Co-Word Analysis) [(Articles in Press)]
-
Scientometrics
Scientometrics of Investment Efficiency Research in Iran
(A Co-Word Analysis) [Volume 11, Issue 43, 2022, Pages 55-72]
-
Securities
Designing and Explaining the Pricing Model of Securities [Volume 12, Issue 45, 2023, Pages 5-22]
-
Segmentation
Segmentation of Tehran banks customers by expected benefits [Volume 3, Issue 9, 2014, Pages 4-19]
-
Share Efficiency
Investigating the relationship between company growth and efficient sensitiveness subject to discretionary accruals of Listed firms in Tehran Stock Exchange [Volume 6, Issue 23, 2017, Pages 79-94]
-
Signaling hypothesis
Dividend Changes and Future Earnings Performance [Volume 3, Issue 10, 2014, Pages 82-95]
-
Signaling Theory
Theoretical survey of the importanceand reasons for reporting the Assets Impairment [Volume 6, Issue 23, 2017, Pages 5-16]
-
Signaling Theory
A Comprehensive Review of Theories Dividend Policy [Volume 5, Issue 17, 2016, Pages 22-35]
-
Signalling theory
Factors influencing voluntary disclosure of information (Theories and Applications) [Volume 4, Issue 16, 2015, Pages 32-43]
-
Significant deficiency
The process of evaluating the internal controls governing financial reporting in an integrated approach to financial auditing [Volume 4, Issue 13, 2015, Pages 88-100]
-
Smart Contracts
The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
-
Social Audit
Social Responsibility Audit [Volume 6, Issue 23, 2017, Pages 65-78]
-
Social conservatism
The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism [(Articles in Press)]
-
Social conservatism
The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism [Volume 11, Issue 42, 2022, Pages 77-92]
-
Social conservatism
Investigating The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Application of Strategic Management Accounting Techniques [Volume 12, Issue 47, 2023, Pages 113-130]
-
Sociology
Approaches to resolve the gap between economics and sociology based research in management accounting [(Articles in Press)]
-
Solar System
The Role of Financial Astrology in International Financial Markets [Volume 12, Issue 48, 2023, Pages 101-114]
-
Source of internal control
Evaluating the Effectiveness Model of Internal Auditors' Ethical Courage Functions [Volume 11, Issue 44, 2022, Pages 5-26]
-
South Pars Gas Company
Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company [Volume 8, Issue 31, 2019, Pages 87-100]
-
Spatial Distance
Investigating the impact spatial distance between
the auditing firm and the company on the Timelines
Audit report and the change of auditor on the
Companies Accepted in Tehran Stock Exchange [(Articles in Press)]
-
Spatial Distance
Investigating the impact spatial distance between the auditing firm and the company on the Timelines Audit report and the change of auditor on the Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 21-40]
-
Spiritual intelligence
Structural Equation Model Approach in the Test of Ethical Dimensions of Auditors under the Influence of Job Burnout and Spiritual Intelligence [Volume 12, Issue 46, 2023, Pages 115-142]
-
Static Trade-off Theory
An Overview of The Theories of Capital Structure [Volume 2, Issue 7, 2013, Pages 34-47]
-
Stickiness
Investigating the relationship between inventory stickiness and firm performance [(Articles in Press)]
-
Stickiness
Investigating the relationship between inventory stickiness and firm performance [Volume 11, Issue 43, 2022, Pages 37-54]
-
Stickiness of Prices
The Effect of Managerial Ability and Product Market Competition on Selling, General and Administrative Costs Stickiness of the Listed Companies [Volume 7, Issue 26, 2018, Pages 31-44]
-
Stochastic Process
Application of Stochastic Process Types of Markov Chains in Accounting [Volume 10, Issue 37, 2021, Pages 41-58]
-
Stock Liquidity
The correlations between liquidity proxies in Tehran Stock Exchange (TSE) [Volume 3, Issue 9, 2014, Pages 68-79]
-
Stock Liquidity
The Investigate Relationship between Information Asymmetry with stock Liquidity and Transaction of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 8, 2013, Pages 84-99]
-
Stock liquidity proxies
The correlations between liquidity proxies in Tehran Stock Exchange (TSE) [Volume 3, Issue 9, 2014, Pages 68-79]
-
Stock Market Value to Book Value of Shareholder’s Equity
Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
-
Stock Price Crash Risk
Customer Concentration and Stock Price Crash Risk : Evidence from Iranian firms [(Articles in Press)]
-
Stock Price Crash Risk
Customer Concentration and Stock Price Crash Risk:
Evidence from Iranian firms [Volume 11, Issue 43, 2022, Pages 5-20]
-
Stock prices
Earnings smoothing, mispricing of shares and investment of companies [Volume 3, Issue 11, 2014, Pages 20-29]
-
Stock Return
Stock Return Prediction via LASSO Shrinkage Method [Volume 4, Issue 13, 2015, Pages 40-53]
-
Stock Return
The investigation of relationship between unusual operating cash flows and stock return of listed companies in Tehran stock exchange [Volume 2, Issue 5, 2013, Pages 42-57]
-
Stock Returns
Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry [Volume 10, Issue 40, 2021, Pages 63-80]
-
Stock Returns
The effect of stock returns and financial performance on the relationship between corporate governance and Company value [(Articles in Press)]
-
Stock Returns
The effect of stock returns and financial performance on the relationship between corporate governance and Company value [Volume 11, Issue 43, 2022, Pages 21-36]
-
Stock Returns
Predicting Stock Returns with Emphasis on the Role of Financial and Regulatory Criteria Using Machine Learning Methods [Volume 12, Issue 45, 2023, Pages 125-146]
-
Stock Returns
The Moderating Effect of Investor Sentiment on and Stock Return's Mean-Variance Relationship [Volume 12, Issue 46, 2023, Pages 89-114]
-
Stock Valuat
Looking to Capital Increase from Asset Revaluation Surplus in the perspective of Fundamental analysis [Volume 6, Issue 23, 2017, Pages 31-46]
-
Strategic management accounting
Management Accounting and Corporate Governance [Volume 3, Issue 10, 2014, Pages 4-21]
-
Strategic Management Accounting Techniques
Investigating The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Application of Strategic Management Accounting Techniques [Volume 12, Issue 47, 2023, Pages 113-130]
-
Strengthening knowledge and skills of human resources
Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [(Articles in Press)]
-
Stress Auditors
Interpretive Structural Modeling of Factors Affecting Auditors' Stress Management in the Process of Judging and Accrediting Financial Reports (Case Study: Tehran Auditing Institutions) [Volume 12, Issue 46, 2023, Pages 45-64]
-
Structuralism
The Interpretive Paradigm in Management Accounting: Symbolic Interactionism and Structuralism [Volume 11, Issue 44, 2022, Pages 53-68]
-
Structuralism Schools
The achievement of the ethical goals of ethics and professional behavior of certified public accountants in Iran based on structuralism ethical schools (using Delphi-fuzzy technique) [(Articles in Press)]
-
Structuralism Schools
The achievement of the ethical goals of ethics and professional behavior of certified public accountants in Iran based on structuralism ethical schools (using Delphi-fuzzy technique) [Volume 11, Issue 43, 2022, Pages 73-88]
-
Structural Model
Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [(Articles in Press)]
-
Supplier and customer relations
The Impact of Relations between the Supplier and the Customer on Capital Structure’s Reversibility with Moderating Role the Fundamental Uncertainty [Volume 12, Issue 47, 2023, Pages 51-70]
-
Sustainability Disclosure
Relationship between corporate sustainability disclosure and risk [(Articles in Press)]
-
Sustainability Disclosure
Relationship between Corporate Sustainability
Disclosure and Risk [Volume 11, Issue 42, 2022, Pages 5-20]
-
Sustainable Banking
Sustainable banking practices to improve banking industry performance- literature review to conceptual framework [(Articles in Press)]
-
Sustainable Banking
Sustainable Banking Practices to Improve Banking Industry Performance-Literature Review to Conceptual Framework [Volume 12, Issue 47, 2023, Pages 71-90]
-
Sustainable Supply Chain
An Introduction to Sustainable Supply Chain Accounting [Volume 12, Issue 48, 2023, Pages 27-44]
-
Sustainable Supply Chain Accounting
An Introduction to Sustainable Supply Chain Accounting [Volume 12, Issue 48, 2023, Pages 27-44]
-
SWARA method
Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
-
Symbolic Interactionism
The Interpretive Paradigm in Management Accounting: Symbolic Interactionism and Structuralism [Volume 11, Issue 44, 2022, Pages 53-68]
-
Synchronization of Stock Prices
Investigating the Effect of Accounting Concepts on Stock Price Synchronization [Volume 11, Issue 44, 2022, Pages 113-130]
-
Systematic risk
The Relationship between Accruals Quality and Non-systematic Risk of Stocks [Volume 8, Issue 30, 2019, Pages 39-54]
-
Systematic risk
CEO Risk-Taking Incentives and and gender from the behavioral agency model perspective Implications for risk and performance [Volume 10, Issue 40, 2021, Pages 5-26]
-
Systematic risk
Relationship between corporate sustainability disclosure and risk [(Articles in Press)]
-
Systematic risk
Relationship between Corporate Sustainability
Disclosure and Risk [Volume 11, Issue 42, 2022, Pages 5-20]
T
-
Tangibility
The Effect of Firms’ Characteristics and Moderating Role of Government Ownership on Capital Structure in Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 70-89]
-
Target costing
Application of target costing and value stream in lean accounting [Volume 2, Issue 7, 2013, Pages 60-73]
-
Tax Avoidance
Impact of Audit Committee Characteristics on Tax Avoidance In the Listed Companies of the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 25-42]
-
Tax Avoidance
Effect of Dividend Dividends on Company Tax Exclusion: Considering the Shareholder Value [Volume 9, Issue 36, 2020, Pages 123-140]
-
Tax Evasion
Investigating the Effects of Financial Reporting Readability on Tax Evasion and accrual quality [Volume 10, Issue 39, 2021, Pages 111-126]
-
Tax systems
Relationship Between Cultural Dimensions with Equity and Neutrality in Tax Systems [Volume 5, Issue 17, 2016, Pages 36-53]
-
TDABC
Time-Driven Activity Based Costing Model [Volume 1, Issue 3, 2012, Pages 32-47]
-
Team Production Theory
Theoretical perspective to the bonuses formulation process [Volume 9, Issue 33, 2020, Pages 43-56]
-
Technical and structural reforms
Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [(Articles in Press)]
-
Technology Acceptance Model
The Factors Affecting the Adoption and Implementation of Information Technology: The Technology Acceptance Model [Volume 12, Issue 48, 2023, Pages 63-82]
-
Tehran Stock Exchange
Dividend Policy in Family and Non-Family Companies:
Empirical Evidence from Companies Listed on Tehran Stock Exchange [Volume 6, Issue 22, 2017, Pages 14-29]
-
Tehran Stock Exchange
The Effects of accounting standards of 30 and 31 on Performance evaluation criteria and Earnings Response Coefficient in Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2015, Pages 84-95]
-
Tehran Stock Exchange
Earnings quality and Firms Financial position [Volume 3, Issue 11, 2014, Pages 4-19]
-
Tehran Stock Exchange
The correlations between liquidity proxies in Tehran Stock Exchange (TSE) [Volume 3, Issue 9, 2014, Pages 68-79]
-
Tehran Stock Exchange
The role of accounting accruals for the prediction of future cash flows of listed companies in Tehran Stock Exchange [Volume 2, Issue 6, 2013, Pages 32-47]
-
Tehran Stock Exchange
The Investigate Relationship between Information Asymmetry with stock Liquidity and Transaction of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 8, 2013, Pages 84-99]
-
Tehran Stock Exchange
The determinant factors of auditor switch among companies listed in Tehran Stock Exchange [Volume 2, Issue 8, 2013, Pages 100-115]
-
Tehran Stock Exchange
Investigating the impact spatial distance between
the auditing firm and the company on the Timelines
Audit report and the change of auditor on the
Companies Accepted in Tehran Stock Exchange [(Articles in Press)]
-
Tehran Stock Exchange
Investigating the impact of institutional ownership on the relationship between auditing firm size and managerial slack in companies listed on the Tehran Stock Exchange [(Articles in Press)]
-
Tehran Stock Exchange
Investigating the impact spatial distance between the auditing firm and the company on the Timelines Audit report and the change of auditor on the Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 21-40]
-
Tehran Stock Exchange
Investigating the Impact of Institutional Ownership on the Relationship between Auditing Firm size and Managerial Slack in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 41-56]
-
Tehran Stock Exchange
Designing and Validating a Model for Examining the Role of Managers' Cognitive Bias on the Performance of Companies Admitted to the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 27-44]
-
Tehran Stocks Exchange
The effect of oil price and income shocks on stocks’ real return in listed companies of Tehran Stocks Exchange [Volume 1, Issue 2, 2012, Pages 44-63]
-
Text Mining Technique
Text-mining technique and prediction of financial distress [Volume 10, Issue 38, 2021, Pages 39-52]
-
The Audit Committee
Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran [Volume 8, Issue 31, 2019, Pages 23-40]
-
The Cash Balance
Product Market Competition and the Value of Corporate Cash Evidence from Trade Liberalization [Volume 8, Issue 31, 2019, Pages 41-58]
-
The Effect of Audit Quality on Earnings Management &Conservatismof Listed Companies in Tehran Stock Exchange&Agency Cost
Audit quality , earnings management, conservatism, representative cost [Volume 6, Issue 21, 2017, Pages 86-101]
-
The Effects of Changes in the Standard
The Effect of Amendment of Accounting Standard No. 16 (the Effects of Changes in Exchange Rates) on the Value and Volume of Companies Stock Exchanges [Volume 7, Issue 27, 2018, Pages 91-112]
-
The External Auditor
Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran [Volume 8, Issue 31, 2019, Pages 23-40]
-
Thematic Analysis
Identify the components and factors affecting IFRS knowledge transfer with emphasis on knowledge content, knowledge actors and organizational distance between them by theme analysis method [(Articles in Press)]
-
Thematic Analysis
Identify the Components and Factors Affecting IFRS knowledge Transfer with Emphasis on knowledge Content, Knowledge
Actors and Organizational Distance between them
by theme Analysis Method [Volume 11, Issue 42, 2022, Pages 111-130]
-
Theme analysis
A Design the Dynamic Model of the Financial Market with Theme Analysis and an Interpretive Structural - Fuzzy Delphi Approach [Volume 12, Issue 47, 2023, Pages 131-154]
-
Theory of Signage
The Role of Optional Disclosure of Financial Information in the Industrial Espionage of Companies [Volume 8, Issue 32, 2019, Pages 89-104]
-
The Regulation Of Audit Services Fees
The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]
-
The Senior Management
Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran [Volume 8, Issue 31, 2019, Pages 23-40]
-
The Timing of 52-Week High Price
The Timing of 52-week High Price and Cross Stock Returns [Volume 10, Issue 39, 2021, Pages 21-34]
-
The Volume of Stock Exchanges
The Effect of Amendment of Accounting Standard No. 16 (the Effects of Changes in Exchange Rates) on the Value and Volume of Companies Stock Exchanges [Volume 7, Issue 27, 2018, Pages 91-112]
-
Thomas Hobbes
Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
-
Throughput Accounting
Throughput Accounting [Volume 5, Issue 18, 2016, Pages 4-15]
-
Time Analysis
The Role of Financial Astrology in International Financial Markets [Volume 12, Issue 48, 2023, Pages 101-114]
-
Time-Driven Activity-Based Costing
The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
-
Time-DrivenActivity Based Costing
Time-Driven Activity Based Costing Model [Volume 1, Issue 3, 2012, Pages 32-47]
-
Time Level
The Role of Time Level in Hierarchical Determinants of Capital Structure [Volume 7, Issue 28, 2018, Pages 77-90]
-
Timelines Audit Report
Investigating the impact spatial distance between
the auditing firm and the company on the Timelines
Audit report and the change of auditor on the
Companies Accepted in Tehran Stock Exchange [(Articles in Press)]
-
Timelines Audit Report
Investigating the impact spatial distance between the auditing firm and the company on the Timelines Audit report and the change of auditor on the Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 21-40]
-
Timely Loss Recognition
An Examination of the Effect of the Debt Maturity Structure on Accounting Conservatism [Volume 7, Issue 26, 2018, Pages 17-30]
-
Timing Market Theory
An Overview of The Theories of Capital Structure [Volume 2, Issue 7, 2013, Pages 34-47]
-
Tobin's Q Ratio
Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
-
Tools and techniques of computer
Factors influencing the use auditors of computer [Volume 5, Issue 20, 2016, Pages 88-103]
-
Total Quality Management (TQM)
Total Quality Management; Communication Outside and Inside [Volume 7, Issue 27, 2018, Pages 75-90]
-
Total Risk
Relationship between corporate sustainability disclosure and risk [(Articles in Press)]
-
Total Risk
Relationship between Corporate Sustainability
Disclosure and Risk [Volume 11, Issue 42, 2022, Pages 5-20]
-
Toxic Triangle
Antecedents to Unethical Corporate Conduct: Characteristics of the Complicit Follower [Volume 8, Issue 30, 2019, Pages 21-38]
-
Traditional Accounting Indicators
A Comprehensive Overview of The Traditional and New Criteria for Evaluating Financial Performance [Volume 10, Issue 37, 2021, Pages 73-94]
-
Traditional activity based costing
Time-Driven Activity Based Costing Model [Volume 1, Issue 3, 2012, Pages 32-47]
-
Traditional Activity-Based Costing
The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
-
Traditional Costing
The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
-
Transfer payment
The Relationship between Information Asymmetry and Earnings Management in Mutual FundsAn overview of generational accounting, what and why
(The conceptual model of generational accounting) [Volume 5, Issue 19, 2016, Pages 56-65]
-
Transformational Leadership
The Effect of Transformational Leadership on Judgment and Decision-Making in Auditing, Considering the Mediating Role of Auditors' Knowledge Management [Volume 12, Issue 45, 2023, Pages 23-40]
-
Transition matrix
Application of Stochastic Process Types of Markov Chains in Accounting [Volume 10, Issue 37, 2021, Pages 41-58]
-
Transparency
The Impact of Information Transparency on Firm R&D Expenditures Regarding the Role of Career Risks Managers and Investment Opportunities [Volume 11, Issue 41, 2022, Pages 121-140]
-
Trauma
The Ethical Climate is the Cause of the trauma on accountants and auditors [Volume 10, Issue 39, 2021, Pages 97-110]
-
Treasury Bills
Islamic Treasury Bills: New Instrument for Financing [Volume 9, Issue 34, 2020, Pages 67-82]
-
Truth
Accountant’s ethical behavior - the differences between beliefs and Practices [Volume 6, Issue 22, 2017, Pages 50-69]
-
Tthe Value of the Stock Exchanges
The Effect of Amendment of Accounting Standard No. 16 (the Effects of Changes in Exchange Rates) on the Value and Volume of Companies Stock Exchanges [Volume 7, Issue 27, 2018, Pages 91-112]
-
Two-sentence test technique"
Compilation and preparation of corporate governance regulations (Case study of Hormozgan Gas Company) [(Articles in Press)]
-
Type of Audit Firm
The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]
U
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Under Investment and Investment Efficiency
The Impact of Product Market Competition on Investment Efficiency in Firms Listed on Tehran Stock Exchange [Volume 8, Issue 29, 2019, Pages 71-88]
-
Underpricing Of Stocks
The Effect of Selection of Governing Elements on the Pricing of Shares of Companies Approved by Tehran Stock Exchange: A Case Study of Initial Public Offering Companies [Volume 8, Issue 29, 2019, Pages 89-102]
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Underreporting The Time by Auditor
Effect of Professional Commitment and Organizational position on the Acceptance of Underreporting the Time by Auditor: Regarding to the Moderator Role of Job Satisfaction [Volume 8, Issue 30, 2019, Pages 5-20]
-
Unintended Regulatory Consequences
Theoretical perspective to the bonuses formulation process [Volume 9, Issue 33, 2020, Pages 43-56]
-
Unit Cost of Supplied Capacity
Time-Driven Activity Based Costing Model [Volume 1, Issue 3, 2012, Pages 32-47]
-
United States of America
Introducing the Latest Development in World Accounting Standard Setting: American Accounting Standards Codification System [Volume 9, Issue 35, 2020, Pages 59-74]
-
Unusual operating cash flows
The investigation of relationship between unusual operating cash flows and stock return of listed companies in Tehran stock exchange [Volume 2, Issue 5, 2013, Pages 42-57]
-
User primacy principle
Methodological Foundations of Accounting Standardsetting [Volume 4, Issue 15, 2015, Pages 16-27]
-
Users of Financial Statement
A STUDY OF USEFULNESS OF PREPARING AND PRESENTING OF COMPREHENSIVE INCOME STATEMENT IN IRAN [Volume 3, Issue 12, 2014, Pages 90-107]
V
-
Valuation
Earnings Quality and its characteristics from Valuation and agancy perspectives [Volume 4, Issue 13, 2015, Pages 4-19]
-
Valuation
Costing, Valuation and Reporting Human resource [Volume 1, Issue 4, 2012, Pages 98-110]
-
Valuation model
Clean Surplus Model and Important of Dirty Surplus Items [Volume 4, Issue 14, 2015, Pages 16-31]
-
Value-Based Criteria
A Comprehensive Overview of The Traditional and New Criteria for Evaluating Financial Performance [Volume 10, Issue 37, 2021, Pages 73-94]
-
Value of Cash Assets
The Impacts of Financial and Social Indicators on Adding Value of Entities [Volume 8, Issue 31, 2019, Pages 101-110]
-
Value-Stream Income Statement
Comparing the roles of contribution income statement and value-stream income statement in Strategic performance measurement [Volume 7, Issue 25, 2018, Pages 5-20]
-
Value Stream Map
Application of target costing and value stream in lean accounting [Volume 2, Issue 7, 2013, Pages 60-73]
-
Variable selection
Stock Return Prediction via LASSO Shrinkage Method [Volume 4, Issue 13, 2015, Pages 40-53]
-
Virtual Communities
Factors influencing Entrepreneurs tends to Virtual communities [Volume 2, Issue 6, 2013, Pages 48-63]
-
Voluntary Disclosure
The Effect of the Characteristics of the Audit Committee on Voluntary Disclosure [Volume 6, Issue 24, 2017, Pages 85-96]
-
Voluntary Disclosure
Accounting practices for intangible assets and challenges ahead [Volume 3, Issue 9, 2014, Pages 80-87]
W
-
Whale Optimization Algorithm
Designing and explaining the model for predicting bankruptcy of companies using a deep learning model optimized with the whale meta-heuristic algorithm (WOA). [(Articles in Press)]
-
Winner and Loser Portfolios
Market Volatility, Investors Sentiment and Momentum Strategy [Volume 10, Issue 38, 2021, Pages 53-68]
-
Work shift Scheduling
A Payroll Optimization Problem for Homogeneous Personnel Shift Scheduling: A Case Study at Pasargad Hospital [Volume 10, Issue 37, 2021, Pages 115-130]
Z
-
Zakat
Comparative Study of Corporate Zakat and its Rules and Standards in Islamic Countries [Volume 10, Issue 38, 2021, Pages 5-22]
-
Zakat Accounting
Comparative Study of Corporate Zakat and its Rules and Standards in Islamic Countries [Volume 10, Issue 38, 2021, Pages 5-22]
-
Zakat Standards
Comparative Study of Corporate Zakat and its Rules and Standards in Islamic Countries [Volume 10, Issue 38, 2021, Pages 5-22]
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