Keyword Index

A

  • Accounting Education Modeling the Formation of the Hidden Curriculum in Digital-Age Accounting Education Using Grounded Theory [Volume 33, Issue 1, 2026, Pages 128-158]
  • Accounting information transparency Proprietary Information Leakage and Accounting Information Transparency: The Moderating Role of Intellectual Property Rights Protection [Volume 33, Issue 1, 2026, Pages 24-51]

B

  • Bankruptcy risk The Impact of Inventory Stickiness on Bankruptcy Risk: Moderating Effects of Financial Constraints and Environmental Dynamism [Volume 33, Issue 1, 2026, Pages 52-86]
  • Budget preparation and formulation Diagnosis of the Government Budget Preparation Stage and Proposing Solutions for Reforming Iran’s Public Budget Structure [Volume 33, Issue 1, 2026, Pages 159-185]

D

  • Digitalization of accounting Identifying and Prioritizing Determinants of Accountants’ Professional Identity in the Digitalization Era: An Interpretive Structural Modeling Approach [Volume 33, Issue 1, 2026, Pages 87-127]
  • Digital Transformation Modeling the Formation of the Hidden Curriculum in Digital-Age Accounting Education Using Grounded Theory [Volume 33, Issue 1, 2026, Pages 128-158]

E

  • Environmental Dynamism The Impact of Inventory Stickiness on Bankruptcy Risk: Moderating Effects of Financial Constraints and Environmental Dynamism [Volume 33, Issue 1, 2026, Pages 52-86]

F

  • Financial Constraints The Impact of Inventory Stickiness on Bankruptcy Risk: Moderating Effects of Financial Constraints and Environmental Dynamism [Volume 33, Issue 1, 2026, Pages 52-86]

G

  • Grounded theory Modeling the Formation of the Hidden Curriculum in Digital-Age Accounting Education Using Grounded Theory [Volume 33, Issue 1, 2026, Pages 128-158]

H

  • Hidden curriculum Modeling the Formation of the Hidden Curriculum in Digital-Age Accounting Education Using Grounded Theory [Volume 33, Issue 1, 2026, Pages 128-158]

I

  • Implied equity duration Life Cycle and Implied Duration of Stocks in the Tehran Stock Exchange [Volume 33, Issue 1, 2026, Pages 186-221]
  • Informal Learning Modeling the Formation of the Hidden Curriculum in Digital-Age Accounting Education Using Grounded Theory [Volume 33, Issue 1, 2026, Pages 128-158]
  • Intellectual property rights protection Proprietary Information Leakage and Accounting Information Transparency: The Moderating Role of Intellectual Property Rights Protection [Volume 33, Issue 1, 2026, Pages 24-51]
  • Interpretive structural modeling Identifying and Prioritizing Determinants of Accountants’ Professional Identity in the Digitalization Era: An Interpretive Structural Modeling Approach [Volume 33, Issue 1, 2026, Pages 87-127]
  • Inventory stickiness The Impact of Inventory Stickiness on Bankruptcy Risk: Moderating Effects of Financial Constraints and Environmental Dynamism [Volume 33, Issue 1, 2026, Pages 52-86]
  • Investment Life Cycle and Implied Duration of Stocks in the Tehran Stock Exchange [Volume 33, Issue 1, 2026, Pages 186-221]

L

  • Life cycle Life Cycle and Implied Duration of Stocks in the Tehran Stock Exchange [Volume 33, Issue 1, 2026, Pages 186-221]

P

  • Pathology assessment Diagnosis of the Government Budget Preparation Stage and Proposing Solutions for Reforming Iran’s Public Budget Structure [Volume 33, Issue 1, 2026, Pages 159-185]
  • Proprietary information protection Proprietary Information Leakage and Accounting Information Transparency: The Moderating Role of Intellectual Property Rights Protection [Volume 33, Issue 1, 2026, Pages 24-51]
  • Public budgeting Diagnosis of the Government Budget Preparation Stage and Proposing Solutions for Reforming Iran’s Public Budget Structure [Volume 33, Issue 1, 2026, Pages 159-185]

S

  • Structural reform Diagnosis of the Government Budget Preparation Stage and Proposing Solutions for Reforming Iran’s Public Budget Structure [Volume 33, Issue 1, 2026, Pages 159-185]
  • Sustainability reporting Climate-Related Sustainability Reporting in Iran’s Steel Industry: An Economic and Environmental Approach [Volume 33, Issue 1, 2026, Pages 1-23]

T

  • Thematic analysis Diagnosis of the Government Budget Preparation Stage and Proposing Solutions for Reforming Iran’s Public Budget Structure [Volume 33, Issue 1, 2026, Pages 159-185]