A
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Accountants
The Factors Affecting the Adoption and Implementation of Information Technology: The Technology Acceptance Model [Volume 12, Issue 48, 2023, Pages 63-82]
-
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]
-
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]
-
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]
-
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 Report Lag
Earnings Volatility and Audit Report Lag [Volume 12, Issue 45, 2023, Pages 105-124]
-
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]
-
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
Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2023, Pages 5-26]
-
Banking Transaction
Tax Processing of Bank Transactions From a Legal-Economic Point of View [Volume 12, Issue 46, 2023, Pages 143-160]
-
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
-
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]
-
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]
-
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]
-
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]
-
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]
D
-
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]
-
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]
-
Discretionary Accrual
The Impact of Accruals and Free Cash Flow on Financial Stability Using Genetic Algorithm [Volume 12, Issue 47, 2023, Pages 5-24]
E
-
Earnings Management
Investigating the Implication Expenses Classification Shifting on Post-IPO Stock Performance [Volume 12, Issue 46, 2023, Pages 65-88]
-
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]
-
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]
F
-
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 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 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]
-
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]
-
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 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]
-
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]
G
-
Green banking
Sustainable Banking Practices to Improve Banking Industry Performance-Literature Review to Conceptual Framework [Volume 12, Issue 47, 2023, Pages 71-90]
H
-
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]
I
-
Improve performance
Sustainable Banking Practices to Improve Banking Industry Performance-Literature Review to Conceptual Framework [Volume 12, Issue 47, 2023, Pages 71-90]
-
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 (IPO)
Investigating the Implication Expenses Classification Shifting on Post-IPO Stock Performance [Volume 12, Issue 46, 2023, Pages 65-88]
-
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]
-
Investor Sentiment
The Moderating Effect of Investor Sentiment on and Stock Return's Mean-Variance Relationship [Volume 12, Issue 46, 2023, Pages 89-114]
-
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]
J
-
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]
K
-
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]
L
-
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]
M
-
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]
-
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]
-
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]
-
Mediated Moderation
Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2023, Pages 5-26]
-
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]
-
Moderated Mediation
Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2023, Pages 5-26]
-
Moderating and Mediating Variables
Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2023, Pages 5-26]
-
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]
N
-
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]
-
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]
O
-
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]
-
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]
P
-
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]
-
Planetary Movement
The Role of Financial Astrology in International Financial Markets [Volume 12, Issue 48, 2023, Pages 101-114]
-
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]
-
Post IPO Return
Investigating the Implication Expenses Classification Shifting on Post-IPO Stock Performance [Volume 12, Issue 46, 2023, Pages 65-88]
-
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]
-
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
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]
-
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]
R
-
Raising Capital
Designing and Explaining the Pricing Model of Securities [Volume 12, Issue 45, 2023, Pages 5-22]
-
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]
-
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]
-
Regulations and Circulars
Tax Processing of Bank Transactions From a Legal-Economic Point of View [Volume 12, Issue 46, 2023, Pages 143-160]
-
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]
-
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]
S
-
Securities
Designing and Explaining the Pricing Model of Securities [Volume 12, Issue 45, 2023, Pages 5-22]
-
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]
-
Solar System
The Role of Financial Astrology in International Financial Markets [Volume 12, Issue 48, 2023, Pages 101-114]
-
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]
-
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]
-
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]
-
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]
-
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]
-
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]
T
-
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
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]
-
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]
-
Time Analysis
The Role of Financial Astrology in International Financial Markets [Volume 12, Issue 48, 2023, Pages 101-114]
-
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]
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