A
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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]
-
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]
-
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]
-
Agency Aheory
Causes and Consequences of Audit Opinion Shopping [Volume 9, Issue 36, 2020, Pages 5-26]
-
Artificial intelligence
The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
-
Assessment Indictors
Financial Sustainability Assessment Indicators in Public Sector [Volume 9, Issue 35, 2020, Pages 5-16]
-
Asset Revaluation Surplus
Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
-
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 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 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 Opinion Shopping
Causes and Consequences of Audit Opinion Shopping [Volume 9, Issue 36, 2020, Pages 5-26]
-
Auditor’s opinion
Causes and Consequences of Audit Opinion Shopping [Volume 9, Issue 36, 2020, Pages 5-26]
B
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Block Chain
The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
C
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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]
-
Codification System
Introducing the Latest Development in World Accounting Standard Setting: American Accounting Standards Codification System [Volume 9, Issue 35, 2020, Pages 59-74]
-
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]
-
Composition of Board
The Composition of Board Transition to a New Era [Volume 9, Issue 35, 2020, Pages 49-58]
-
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]
-
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]
-
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]
D
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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]
-
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 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]
-
Dividend
Effect of Dividend Dividends on Company Tax Exclusion: Considering the Shareholder Value [Volume 9, Issue 36, 2020, Pages 123-140]
-
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]
E
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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]
-
Economic Incentives
Theoretical Basics of Managers' Optimism and its Measurement [Volume 9, Issue 33, 2020, Pages 5-24]
-
Efficient Contracting Theories
Theoretical perspective to the bonuses formulation process [Volume 9, Issue 33, 2020, Pages 43-56]
-
Environmental Management Accounting
The Use of Environmental Management Accounting (EMA) for Identifying Environmental Costs [Volume 9, Issue 35, 2020, Pages 37-48]
-
Executive Directors
The Composition of Board Transition to a New Era [Volume 9, Issue 35, 2020, Pages 49-58]
-
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]
F
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Fair Value
Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
-
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 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 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 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
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 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 Frameworks
An Overview of the Current Financial Reporting Frameworks [Volume 9, Issue 33, 2020, Pages 114-128]
-
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]
-
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]
-
Fixed Asset
Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
I
-
Information Asymmetry
Some Recent Advances in the Theory of Financial Reporting and Disclosures [Volume 9, Issue 34, 2020, Pages 21-34]
-
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]
-
Internet of Things
The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
-
Islamic treasury bills
Islamic Treasury Bills: New Instrument for Financing [Volume 9, Issue 34, 2020, Pages 67-82]
K
-
Keywords
Fraud Detection Model in Financial Statements BY
Using Financial Equity Instruments [Volume 9, Issue 36, 2020, Pages 99-122]
M
-
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 Power Theories
Theoretical perspective to the bonuses formulation process [Volume 9, Issue 33, 2020, Pages 43-56]
-
Mass Balances
The Use of Environmental Management Accounting (EMA) for Identifying Environmental Costs [Volume 9, Issue 35, 2020, Pages 37-48]
-
Mental Response
Theoretical Basics of Managers' Optimism and its Measurement [Volume 9, Issue 33, 2020, Pages 5-24]
-
Modern Financing Tools
Islamic Treasury Bills: New Instrument for Financing [Volume 9, Issue 34, 2020, Pages 67-82]
-
Multiple Theories
The investigation of research paradigms in management accounting [Volume 9, Issue 36, 2020, Pages 63-84]
N
-
New Technologies Acceptance Models
Extensible Business Reporting Language (XBRL)
Acceptance Model
In Iranian National Tax Administration [Volume 9, Issue 36, 2020, Pages 85-98]
-
Non-Executive Directors
The Composition of Board Transition to a New Era [Volume 9, Issue 35, 2020, Pages 49-58]
O
-
Organizational Changes
The investigation of research paradigms in management accounting [Volume 9, Issue 36, 2020, Pages 63-84]
-
Overconfidance
Theoretical Basics of Managers' Optimism and its Measurement [Volume 9, Issue 33, 2020, Pages 5-24]
P
-
Paradigm
The investigation of research paradigms in management accounting [Volume 9, Issue 36, 2020, Pages 63-84]
-
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]
-
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]
R
-
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]
-
Robotic Automation Process
The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
T
-
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]
-
Team Production Theory
Theoretical perspective to the bonuses formulation process [Volume 9, Issue 33, 2020, Pages 43-56]
-
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]
-
Treasury Bills
Islamic Treasury Bills: New Instrument for Financing [Volume 9, Issue 34, 2020, Pages 67-82]
U
-
Unintended Regulatory Consequences
Theoretical perspective to the bonuses formulation process [Volume 9, Issue 33, 2020, Pages 43-56]
-
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]
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