Keyword Index

A

  • Abandonment Option - [Volume 13, Issue 4, 2006]
  • Abandonment Option - [Volume 13, Issue 2, 2006]
  • Ability of management The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior [Volume 24, Issue 4, 2017, Pages 503-526]
  • Abnormal Accruals Earnings Quality; Bankruptcy Risk and Future Cash Flows [Volume 20, Issue 1, 2013, Pages 93-112]
  • Abnormal Accruals The Impact of Abnormal Accruals on Auditor Reporting [Volume 19, Issue 4, 2012, Pages 33-50]
  • Abnormal audit fee The Effect of the Audit Fee Type on Investment Cash Flow Sensitivity [Volume 26, Issue 1, 2019, Pages 65-86]
  • Abnormal Cash Flow An Investigation of Relationship between Free Cash Flow and Real Earnings Management in Iranian listed Companies [Volume 19, Issue 4, 2012, Pages 63-78]
  • Abnormal Discretionary Costs The Examination of Effect of Abnormal Discretionary Costs on Stock Liquidity of Companies Listed in Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 51-62]
  • Abnormal Discretionary Expenditure An Investigation of Relationship between Free Cash Flow and Real Earnings Management in Iranian listed Companies [Volume 19, Issue 4, 2012, Pages 63-78]
  • Abnormal earnings A Comparison of Explanatory Power between Residual Income Valuation and Abnormal Earnings Growth Models in Determining the Value of Companies [Volume 16, Issue 1, 2009]
  • Abnormal Operating Earnings The Effect of Life-Cycle Stages and Accounting Conservatism on Firm Valuation [Volume 17, Issue 1, 2010]
  • Abnormal Production The Study of the Accrual Earnings Management efffect on the relationship between Real Earnings Management and Cost of capital [Volume 23, Issue 1, 2016, Pages 19-38]
  • Abnormal Production An Investigation of Relationship between Free Cash Flow and Real Earnings Management in Iranian listed Companies [Volume 19, Issue 4, 2012, Pages 63-78]
  • Abnormal Return. An Investigation of Relationship between Management Forecast Error with Abnormal Rate of Return and Systematic Risk at Tehran Stock Exchange [Volume 18, Issue 66, 2011, Pages 53-68]
  • Abnormal Returns The Compare of Excess Returns of Portfolio Based on Traditional Accruals and Percent Accruals [Volume 20, Issue 3, 2013, Pages 101-123]
  • Academics - [Volume 12, Issue 3, 2005]
  • Acceptance of underreporting time The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor [Volume 25, Issue 4, 2018, Pages 555-570]
  • Accountability Evaluation of the Possibility of Reform in the Financial Accounting and Reporting System of the Iranian Governmental Universities [Volume 16, Issue 2, 2009]
  • Accounting - [Volume 14, Issue 2, 2007]
  • Accounting Evaluating the Effects of Language Judgmental and Cognitive Approaches in Accounting Narratives [Volume 19, Issue 2, 2012, Pages 47-72]
  • Accounting Analyzing Persepolis Fortification Tablets with Focusing on Accounting and Bookkeeping Methods [Volume 20, Issue 4, 2013, Pages 113-134]
  • Accounting Conservatism The Effect of Accounting Conservatism, governmental ownership, firm size and financial leverage on unprofitability of Companies [Volume 16, Issue 4, 2009]
  • Accounting Conservatism The Effect of Life-Cycle Stages and Accounting Conservatism on Firm Valuation [Volume 17, Issue 1, 2010]
  • Accounting Conservatism The Relationship of Accounting Conservatism and Investment Decisions of Managers [Volume 19, Issue 67, 2012, Pages 91-104]
  • Accounting Conservatism An Empirical Study of the Relationship between Investment-Cash Flow Sensitivity and Accounting Conservatism (Efficient Contracting View or Distortion of Information Systems View?) [Volume 20, Issue 3, 2013, Pages 59-84]
  • Accounting Conservatism The Impact of Managerial Caution on Operating Performance and Accounting Conservatism [Volume 21, Issue 3, 2014, Pages 387-407]
  • Accounting Conservatism Investigating the Effect of Moderating Managerial Ability on the Relationship between Investor Sentiment and Accounting Conservatism [Volume 28, Issue 1, 2021, Pages 102-134]
  • Accounting constructs Developing a Model for Protecting Investors' Rights with Emphasis on Accounting Constructs [Volume 26, Issue 2, 2019, Pages 193-216]
  • Accounting earnings The Relation between Accounting earnings’ Timeliness and Conservatism with Firm size and Auditor size [Volume 18, Issue 64, 2011, Pages 1-18]
  • Accounting earnings Conservatism and information content of financial statements items [Volume 18, Issue 64, 2011, Pages 57-72]
  • Accounting Education - [Volume 8, Issue 2, 1999]
  • Accounting Education Investigation of Accounting Education System Efficiency in Iranian Universities [Volume 19, Issue 67, 2012, Pages 119-142]
  • Accounting Education - [Volume 8, Issue 2, 1999]
  • Accounting error Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [Volume 26, Issue 3, 2019, Pages 327-347]
  • Accounting Income - [Volume 11, Issue 2, 2004]
  • Accounting information The Association of Accounting Standard Setting with Accounting Information Quality [Volume 16, Issue 3, 2009]
  • Accounting information Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance [Volume 22, Issue 1, 2015, Pages 1-20]
  • Accounting information quality The Association of Accounting Standard Setting with Accounting Information Quality [Volume 16, Issue 3, 2009]
  • Accounting information quality Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran [(Articles in Press)]
  • Accounting information system The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach [Volume 24, Issue 2, 2017, Pages 221-242]
  • Accounting Information System Characteristics - [Volume 10, Issue 4, 2003]
  • Accounting Information Systems - [Volume 10, Issue 4, 2003]
  • Accounting Methods - [Volume 10, Issue 4, 2003]
  • Accounting Misstatement. Relationship between Audit Quality and Auditor Size [Volume 17, Issue 3, 2010]
  • Accounting Numbers The Information Content of Financial Statements Accounting Numbers: A Model for Prediction of Earning [Volume 15, Issue 3, 2008]
  • Accounting Practice - [Volume 11, Issue 1, 2004]
  • Accounting Practice - [Volume 8, Issue 2, 1999]
  • Accounting Practice ¬Developing Countries - [Volume 8, Issue 2, 1999]
  • Accounting Profitability Ratios - [Volume 13, Issue 1, 2006]
  • Accounting quality Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [Volume 26, Issue 3, 2019, Pages 327-347]
  • Accounting research - [Volume 11, Issue 1, 2004]
  • Accounting Risk Measures - [Volume 13, Issue 4, 2006]
  • Accounting standards The Association of Accounting Standard Setting with Accounting Information Quality [Volume 16, Issue 3, 2009]
  • Accounting standards Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance [Volume 22, Issue 1, 2015, Pages 1-20]
  • Accounting treatment of intangible assets Behavioral Explanation of Management Decision Making in Intangible Asset Investments: Compensation Hypothesis Test by Laboratory Approach [Volume 25, Issue 4, 2018, Pages 479-496]
  • Accounting Variable An Investigation on the Usefulness of Accounting Variables in Measuring Abnormal Return of stock in event Studies [Volume 19, Issue 4, 2012, Pages 79-100]
  • Accrual Comparing the Power of Cash Flows and Accruals in Predicting Future Cash Flows [Volume 16, Issue 2, 2009]
  • Accrual Accounting - [Volume 12, Issue 2, 2005]
  • Accrual anomaly The investigating Response of Investors to Aspect of Accruals, Investment [Volume 17, Issue 3, 2010]
  • Accrual anomaly Accruals, Cash Flow, and Operating Profitability in the Cross Section of Stock Returns; Evidence from Tehran Stock Exchange (TSE) [Volume 24, Issue 4, 2017, Pages 463-482]
  • Accrual-based Earnings Management The Impact of Disclosure Quality on the Various Earnings Management [Volume 20, Issue 4, 2013, Pages 21-38]
  • Accrual earning management The Relation between Accounting Comparability and Earning Management [Volume 24, Issue 4, 2017, Pages 527-550]
  • Accrual earnings - [Volume 13, Issue 3, 2006]
  • Accrual earnings management The Study of the Accrual Earnings Management efffect on the relationship between Real Earnings Management and Cost of capital [Volume 23, Issue 1, 2016, Pages 19-38]
  • Accrual earnings management Comparison of Financial Distress Prediction Models Accuracy and its Effect on Earnings Management Tools [Volume 24, Issue 2, 2017, Pages 147-172]
  • Accrual Financial Ratios - [Volume 12, Issue 2, 2005]
  • Accrual items quality Evaluation the Relationship between the Type of Independent Auditor's Opinion and Earnings Quality [Volume 24, Issue 4, 2017, Pages 483-502]
  • Accrual Reliability The Relationship between Auditor Quality and Accrual Reliability [Volume 17, Issue 3, 2010]
  • Accruals - [Volume 11, Issue 3, 2004]
  • Accruals - [Volume 14, Issue 3, 2007]
  • Accruals An Effective Model to Predict Cash Flow Based on a Comparison of the Relevant Models: Case of Tehran Stock Exchange [Volume 15, Issue 1, 2008]
  • Accruals Earning Quality and Listing Companies in TSE [Volume 16, Issue 2, 2009]
  • Accruals The Relationship of Earnings Quality and Dividend: Listed Companies in TSE [Volume 16, Issue 2, 2009]
  • Accruals A Comparative Review of Predictive Ability of Direct and Indirect Methods Cash Flow Information [Volume 16, Issue 3, 2009]
  • Accruals The investigating Response of Investors to Aspect of Accruals, Investment [Volume 17, Issue 3, 2010]
  • Accruals Earnings Quality and Stock Returns. [Volume 15, Issue 3, 2008]
  • Accruals The Relationship between Accruals Quality and Cost of Capital in Iran [Volume 15, Issue 4, 2008]
  • Accruals Trade-off between Accrual-based Earnings Management and Real Activities Manipulation [Volume 20, Issue 4, 2013, Pages 39-60]
  • Accruals Accruals, Cash Flow, and Operating Profitability in the Cross Section of Stock Returns; Evidence from Tehran Stock Exchange (TSE) [Volume 24, Issue 4, 2017, Pages 463-482]
  • Accruals performance component Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [Volume 26, Issue 3, 2019, Pages 327-347]
  • Accruals quality Accruals Quality and Corporate Cash Holdings [Volume 16, Issue 3, 2009]
  • Accruals quality Study of accounting information’s reliability qualitative characteristic in earning quality measures of Companies [Volume 16, Issue 4, 2009]
  • Accruals quality Investigating the Effect of Accruals Quality and Disclosure Quality on Labor Investment Inefficiency [Volume 23, Issue 3, 2016, Pages 269-288]
  • Accruals quality The Effect of Financial Crisis on Earnings Quality [Volume 23, Issue 4, 2016, Pages 415-434]
  • Accruals quality The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [Volume 25, Issue 1, 2018, Pages 113-134]
  • Accruals quality The Interaction Impact of Accruals Quality and Corporate Governance Quality on Performance Variability [Volume 27, Issue 3, 2020, Pages 454-472]
  • Accrued Earnings The Differential Persistence of Accrual and Cash Flow Components of Earnings and Predicting of Future Profitability [Volume 18, Issue 63, 2011, Pages 81-94]
  • Active Management Investment Company - [Volume 12, Issue 4, 2005]
  • Active Monitoning Hypothesis The Relationship between Institutional Investors and Earnings Informativeness [Volume 16, Issue 1, 2009]
  • Active Portfolio Management Active Portfolio Management Modeling with VaR and Genetic Algorithms [Volume 18, Issue 64, 2011, Pages 19-34]
  • Activity - [Volume 8, Issue 2, 1999]
  • Activity Based Costing - [Volume 10, Issue 4, 2003]
  • Activity Based Costing - [Volume 12, Issue 1, 2005]
  • Activity Based Costing - [Volume 14, Issue 2, 2007]
  • Activity Based Costing Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of Shiraz, Fasa and Yazd) [Volume 18, Issue 64, 2011, Pages 35-56]
  • Activity Based Costing A Comparative Evaluation of the Usefulness of the Activity Based Costing (ABC) and Traditional Costing Information in E-Banking [Volume 19, Issue 3, 2012, Pages 119-138]
  • Activity Center Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of Shiraz, Fasa and Yazd) [Volume 18, Issue 64, 2011, Pages 35-56]
  • Adequacy of Disclosure Relationship between Disclosure Quality (Including Reliability and Timeliness) on Stock Value of Companies Listed on the Tehran Exchange [Volume 20, Issue 2, 2013, Pages 133-147]
  • Adjusted Earning Survey of the Residual Earnings, Discounted cash flow and Adjusted earning methods for achieving Fair value in Capital Market [Volume 17, Issue 1, 2010]
  • Administrative Empirical Evaluation of the Sticky Behavior of Costs in the Tehran Stock Exchange Market [Volume 17, Issue 4, 2010, Pages 85-186]
  • Adverse non Modified Opinions The effect of Characteristics of Board of Director on Reporting of Independent Auditors and Accepting Companies which Was Accepted in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 95-112]
  • Agency Costs Empirical Evaluation of the Sticky Behavior of Costs in the Tehran Stock Exchange Market [Volume 17, Issue 4, 2010, Pages 85-186]
  • Agency Costs Agency Costs & Independent Audit Services Pricing [Volume 15, Issue 4, 2008]
  • Agency Costs Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? [Volume 26, Issue 1, 2019, Pages 39-64]
  • Agency Costs The Effect of Agency Costs and Financial Reporting Quality on Investment Risk at Companies Listed in TSE [Volume 19, Issue 3, 2012, Pages 21-42]
  • Agency Problems Agency Problems and Audit Fees Further Tests of the Free Cash Flow Hypothesis [Volume 19, Issue 2, 2012, Pages 97-122]
  • Agency theory - [Volume 11, Issue 2, 2004]
  • Agency theory The Effect of Free Cash Flow Agency Problem on Value Relevance of Earnings and Book value [Volume 20, Issue 1, 2013, Pages 35-52]
  • Agency theory The Relation among Growth Opportunities in Valuation of Free Cash Flow [Volume 20, Issue 1, 2013, Pages 113-132]
  • Agency theory Studying the Impact of Stakeholder Management on Dividends and Firm Value [Volume 24, Issue 3, 2017, Pages 371-394]
  • Agency theory Impact of Financial Constraint on Stock Price Crash Risk with an Emphasis on Discretionary Accruals [Volume 25, Issue 2, 2018, Pages 251-268]
  • Agency theory The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach [Volume 25, Issue 3, 2018, Pages 433-455]
  • Agency theory Investigating the Relationship between External Corporate Governance Mechanisms and Financial Fraud, Focusing on Cognitive Evaluation Theory Insights on Agency Theory Prescriptions [Volume 26, Issue 2, 2019, Pages 169-192]
  • Agency theory A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [Volume 27, Issue 1, 2020, Pages 1-31]
  • Aggregate Accruals and Components of Accruals - [Volume 11, Issue 4, 2004]
  • Aggregate Level of Earnings Management The Impact of Disclosure Quality on the Various Earnings Management [Volume 20, Issue 4, 2013, Pages 21-38]
  • Aggregate market return - [Volume 14, Issue 3, 2007]
  • Aggregation bias Discussing Aggregation Bias in Estimates of Conditional Conservatism using Ball, Kothari and Nikolayev Model [Volume 24, Issue 1, 2017, Pages 1-18]
  • Agriculture Bank A Comparative Evaluation of the Usefulness of the Activity Based Costing (ABC) and Traditional Costing Information in E-Banking [Volume 19, Issue 3, 2012, Pages 119-138]
  • AHP - [Volume 14, Issue 2, 2007]
  • Allocative Challenges, Problems, and Guidelines of Budgeting Systems in Higher Education, case study: "University of Tehran" [Volume 17, Issue 1, 2010]
  • Allocative Efficiency Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University [Volume 15, Issue 2, 2008]
  • Alternative Assets Investigation the Effect of Stock’s Alternative Assets Fluctuations on the Stock Price Index [Volume 20, Issue 1, 2013, Pages 53-76]
  • Alternatives - [Volume 13, Issue 2, 2006]
  • Altman model Applicational Investigation of Altman and Fulmer Bankruptcy Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Altman’s Z- Model The Application of Genetic Algorithms in Bankruptcy Predication and the Comparison of it with Altman’s Z-model listed companies in Tehran Stocks Exchange (TSE) [Volume 18, Issue 65, 2011, Pages 99-114]
  • Altruism theory Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test [Volume 26, Issue 4, 2019, Pages 544-569]
  • Analytical Procedures Usage of Analytical Procedures in Financial Statements Auditing [Volume 15, Issue 4, 2008]
  • Analytical techniques - [Volume 8, Issue 2, 1999]
  • Annually Earning Forecast News The Effect of Conservatism and Delay in Simultaneous News Disclosure of Interim Earnings and Annual Earnings Forecast on Stock Market Reaction [Volume 24, Issue 2, 2017, Pages 173-196]
  • Annual Stock Return - [Volume 11, Issue 4, 2004]
  • Ant Colony System Earnings Quality; Bankruptcy Risk and Future Cash Flows [Volume 20, Issue 1, 2013, Pages 93-112]
  • Anti-stickiness Investigating the Effect of Intellectual Capital on Cost Stickiness of Listed Companies in the Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 395-420]
  • Arbitrage Pricing Theory (APT) - [Volume 14, Issue 1, 2007]
  • ARCH & GARCH models - [Volume 14, Issue 3, 2007]
  • A Review of Relationship A Review of Relationship between the Political Costs and Conservatism in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
  • ARIMA method EPS Modeling and Prediction of Listed Companies in Tehran Stock Exchange with GMDH Neural Network Approach [Volume 20, Issue 1, 2013, Pages 1-18]
  • ARIMA Model A Survey of Market Efficiency in Tehran Stock Exchange (TSE ( [Volume 17, Issue 4, 2010, Pages 103-218]
  • Artificial Earnings Management Impact of Free Cash Flow on Real and Artificial Earnings Management [Volume 24, Issue 3, 2017, Pages 421-440]
  • Artificial Neural Network Corporate Governance and Equity Valuation: The Model by Using Artificial Neural Network [Volume 18, Issue 64, 2011, Pages 129-150]
  • Artificial Neural Network Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [Volume 26, Issue 4, 2019, Pages 615-638]
  • Artificial Neural Networks Pricing Initial Public Offerings: combining Artificial Neural Networks and Genetic Algorithm [Volume 16, Issue 4, 2009]
  • Artificial Neural Networks The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]
  • Artificial Neural Networks (ANN) - [Volume 12, Issue 3, 2005]
  • Artificial Smoothing - [Volume 14, Issue 1, 2007]
  • Ask Price - [Volume 13, Issue 4, 2006]
  • Ask Price The Relationship between Quality of the External Auditor and Bid-Ask Spread in Tehran Stock Exchange [Volume 18, Issue 66, 2011, Pages 69-80]
  • Assessment Model Of Accounting indexes - [Volume 11, Issue 3, 2004]
  • Assessment of the firm fraudulent reporting A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting [Volume 25, Issue 2, 2018, Pages 233-250]
  • Assignment A comparative study of voluntary disclosure under Article 44 of the companies listed on Tehran Stock Exchange: before and after transfer [Volume 22, Issue 4, 2015, Pages 501-520]
  • Associated Groups with the Profession Form and Substance and Their Gap in Accounting [Volume 20, Issue 3, 2013, Pages 27-46]
  • Asymmetric Adjustment The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
  • Asymmetric cost behavior The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior [Volume 24, Issue 4, 2017, Pages 503-526]
  • Asymmetric information Studying the Relation Between Earnings Quality and Market Reaction to Raising Equity Capital From Stockholders Funds and Receivables [Volume 15, Issue 1, 2008]
  • Asymmetric response The Effect of Bankruptcy Contagion on Earnings Informativeness [Volume 26, Issue 1, 2019, Pages 1-18]
  • Asymmetric Sensitivity Asymmetric Cash Flow Sensitivity of Cash Holdings [Volume 20, Issue 4, 2013, Pages 61-76]
  • Asymmetric Timeliness Assessing the Relationship between Conservatism and Unexpected Accruals in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 113-128]
  • Asymmetric Timeliness of Earnings Conservatism in Financial Reporting: The Relation between Asymmetric Timeliness of Earnings and MTB Ratio [Volume 15, Issue 3, 2008]
  • Asymmetry in the Recognition The Relationship of Accounting Conservatism and Investment Decisions of Managers [Volume 19, Issue 67, 2012, Pages 91-104]
  • ATO Conditional and Unconditional Persistence of RNOA and Its Dupont Components [Volume 19, Issue 67, 2012, Pages 105-118]
  • Attestation - [Volume 11, Issue 1, 2004]
  • Attractiveness Factors - [Volume 11, Issue 1, 2004]
  • Audience experience The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor [Volume 25, Issue 4, 2018, Pages 555-570]
  • Audit committee - [Volume 12, Issue 2, 2005]
  • Audit committee An Examination on the Effect of Certain Internal Audit Variables on the Planning of External Audit [Volume 16, Issue 4, 2009]
  • Audit committee Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 303-322]
  • Audit committee A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting [Volume 25, Issue 2, 2018, Pages 233-250]
  • Audit committee Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
  • Audit committee Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test [Volume 26, Issue 4, 2019, Pages 544-569]
  • Audit committee financial expertise An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [Volume 26, Issue 1, 2019, Pages 19-38]
  • Audit committee financial expertise Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
  • Audit Committee gender diversity An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [Volume 26, Issue 1, 2019, Pages 19-38]
  • Audit committee independence An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [Volume 26, Issue 1, 2019, Pages 19-38]
  • Audit committee independence Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
  • Audit committee size An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [Volume 26, Issue 1, 2019, Pages 19-38]
  • Audit committee size Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
  • Audit error CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
  • Audit error The Relationship between Audit Fee Discount and Audit Error and Earnings Quality in Times of Recession [Volume 27, Issue 3, 2020, Pages 360-380]
  • Audit error type I Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
  • Audit error type II Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
  • Audit Evidences - [Volume 14, Issue 1, 2007]
  • Audit Expectation Gap Evaluating the Effect of the Judgmental Approaches of Language in Reducing Audit Expectation Gap [Volume 20, Issue 3, 2013, Pages 123-144]
  • Audit Fee Review Audit Fee Stickiness [Volume 21, Issue 4, 2014, Pages 431-448]
  • Audit Fee Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition [Volume 23, Issue 3, 2016, Pages 333-352]
  • Audit Fee The Investigation of the Association between CEO Tenure and Financial Expertise to Audit Fee [Volume 24, Issue 1, 2017, Pages 81-102]
  • Audit Fee The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
  • Audit fee discount The Relationship between Audit Fee Discount and Audit Error and Earnings Quality in Times of Recession [Volume 27, Issue 3, 2020, Pages 360-380]
  • Audit fees Agency Problems and Audit Fees Further Tests of the Free Cash Flow Hypothesis [Volume 19, Issue 2, 2012, Pages 97-122]
  • Audit fees Investigating the Effect of Ownership Structure on Audit Fees [Volume 21, Issue 1, 2014, Pages 57-72]
  • Audit fees The impact of corporate tax risk on audit fee [Volume 22, Issue 3, 2015, Pages 301-318]
  • Audit fees Managerial overconfidence and audit fees [Volume 22, Issue 3, 2015, Pages 363-384]
  • Audit fees Product Market Competition, Related Party Transactions and Fee of Audit Services [Volume 24, Issue 1, 2017, Pages 61-80]
  • Audit fees Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 303-322]
  • Audit fees Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
  • Audit fees Auditor Reporting and Audit Fees: The role of Business Strategies [Volume 26, Issue 4, 2019, Pages 517-543]
  • Audit fees Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [(Articles in Press)]
  • Audit fees Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [Volume 27, Issue 4, 2020, Pages 495-522]
  • Audit firm reputation - [Volume 14, Issue 3, 2007]
  • Audit Firms Market-Share Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition [Volume 23, Issue 3, 2016, Pages 333-352]
  • Audit Firms of Iran SWOT analysis for the independent audit profession in Iran [(Articles in Press)]
  • Auditing - [Volume 13, Issue 2, 2006]
  • Auditing - [Volume 6, Issue 1, 1997]
  • Auditing Evaluating the Effect of the Judgmental Approaches of Language in Reducing Audit Expectation Gap [Volume 20, Issue 3, 2013, Pages 123-144]
  • Auditing Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 303-322]
  • Auditing A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
  • Auditing Iranian Auditors Perspectives about Auditing of Fair Value Estimates [Volume 26, Issue 2, 2019, Pages 255-278]
  • Auditing Operation - [Volume 11, Issue 4, 2004]
  • Auditing profession Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession [Volume 23, Issue 1, 2016, Pages 97-116]
  • Auditing quality Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
  • Auditing Report - [Volume 12, Issue 4, 2005]
  • Auditing Report Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion [Volume 24, Issue 3, 2017, Pages 323-348]
  • Auditing risk Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
  • Auditing standards Usage of Analytical Procedures in Financial Statements Auditing [Volume 15, Issue 4, 2008]
  • Auditing standards Iranian Auditors Perspectives about Auditing of Fair Value Estimates [Volume 26, Issue 2, 2019, Pages 255-278]
  • Audit Language Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion [Volume 24, Issue 3, 2017, Pages 323-348]
  • Audit Market Competition Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition [Volume 23, Issue 3, 2016, Pages 333-352]
  • Audit Opinion Audit Opinion and Earnings Management: Uncertainty in Going-concern [Volume 21, Issue 3, 2014, Pages 313-328]
  • Audit Opinion The Impact of Abnormal Accruals on Auditor Reporting [Volume 19, Issue 4, 2012, Pages 33-50]
  • Audit opinion shopping A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [Volume 27, Issue 1, 2020, Pages 1-31]
  • Auditor - [Volume 11, Issue 1, 2004]
  • Auditor Experience An Examination of the Effects of Experience and Task Complexity on Audit Judgments [Volume 16, Issue 2, 2009]
  • Auditor Expertise Audit Firm Tenure and Earnings Forecasts Accuracy: Evidence from Firms Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 61-78]
  • Audit organization Independent Auditor’s Roles in Decreasing Discretionary Accrual [Volume 16, Issue 1, 2009]
  • Audit organization Relationship between Audit Quality and Auditor Size [Volume 17, Issue 3, 2010]
  • Auditor Independence The Relationship between Audit Quality and Investment Efficiency [Volume 20, Issue 2, 2013, Pages 19-42]
  • Auditor Independence Audit Firm Tenure and Earnings Forecasts Accuracy: Evidence from Firms Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 61-78]
  • Auditor Industry Specialization The Relationship between Audit Quality and Investment Efficiency [Volume 20, Issue 2, 2013, Pages 19-42]
  • Auditor Industry Specialization Auditor Industry Specialization, Free Cash Flow and Earning Management through Related Party Transactions [Volume 24, Issue 1, 2017, Pages 41-60]
  • Auditor Quality The Relationship between Auditor Quality and Accrual Reliability [Volume 17, Issue 3, 2010]
  • Auditor report Evaluating the Effect of the Judgmental Approaches of Language in Reducing Audit Expectation Gap [Volume 20, Issue 3, 2013, Pages 123-144]
  • Auditor report Challenges and Opportunities of Changing the Auditor Report in Iran [Volume 26, Issue 3, 2019, Pages 348-370]
  • Auditor Reputation The Relationship between Audit Quality and Investment Efficiency [Volume 20, Issue 2, 2013, Pages 19-42]
  • Auditor Rotation The Effects of Auditor’s Characteristics on the Financial Restatement [Volume 20, Issue 3, 2013, Pages 85-100]
  • Auditors attitude Identifying and Ranking the Marketing Strategies in Auditing Profession [Volume 27, Issue 1, 2020, Pages 114-131]
  • Auditor selection Develop a Model for Selecting an Independent Auditor in Iran [Volume 27, Issue 2, 2020, Pages 258-287]
  • Auditor Size The Relationship between Auditor Quality and Accrual Reliability [Volume 17, Issue 3, 2010]
  • Auditor Size Relationship between Audit Quality and Auditor Size [Volume 17, Issue 3, 2010]
  • Auditor Size The Relation between Accounting earnings’ Timeliness and Conservatism with Firm size and Auditor size [Volume 18, Issue 64, 2011, Pages 1-18]
  • Auditor Size The Effects of Auditor’s Characteristics on the Financial Restatement [Volume 20, Issue 3, 2013, Pages 85-100]
  • Auditor's Opinion Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion [Volume 24, Issue 3, 2017, Pages 323-348]
  • Auditors Opinion Type The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]
  • Auditor’s view on the last year’s statements Setting the priority of the factors influencing the amount of accuracy of profit prediction of accepted companies in Tehran Stock Exchange in the time of capital growth [Volume 18, Issue 65, 2011, Pages 41-62]
  • Auditor Tenure The Relationship between Auditor Quality and Accrual Reliability [Volume 17, Issue 3, 2010]
  • Auditor Tenure The Relationship between Audit Quality and Investment Efficiency [Volume 20, Issue 2, 2013, Pages 19-42]
  • Auditor Tenure Audit Firm Tenure and Earnings Forecasts Accuracy: Evidence from Firms Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 61-78]
  • Auditor turnover The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
  • Audit Planning - [Volume 14, Issue 1, 2007]
  • Audit Planning Usage of Analytical Procedures in Financial Statements Auditing [Volume 15, Issue 4, 2008]
  • Audit Procedures Usage of Analytical Procedures in Financial Statements Auditing [Volume 15, Issue 4, 2008]
  • Audit Quality - [Volume 11, Issue 4, 2004]
  • Audit Quality Relationship between Audit Quality and Auditor Size [Volume 17, Issue 3, 2010]
  • Audit Quality The effect of Corporate Governance, and Audit Quality on Cost of Debt Financing [Volume 17, Issue 4, 2010, Pages 17-48]
  • Audit Quality The Relationship between Quality of the External Auditor and Bid-Ask Spread in Tehran Stock Exchange [Volume 18, Issue 66, 2011, Pages 69-80]
  • Audit Quality The Effect of Audit Quality on Future Stock Returns of Listed Companies in Tehran Stock Exchange [Volume 20, Issue 4, 2013, Pages 1-20]
  • Audit Quality The Effect of Auditor expertise on Earnings Quality and Stock Price Synchronicity [Volume 23, Issue 2, 2016, Pages 137-154]
  • Audit Quality Investigation on the Factors Affecting the Audit Quality in Iran According to the Indicators of the Public Company Accounting Oversight Board (PICAOB) [Volume 24, Issue 3, 2017, Pages 441-462]
  • Audit Quality CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
  • Audit Quality Conceptualizing Wise Auditor Decision Making based on Grounded Theory Approach [Volume 26, Issue 2, 2019, Pages 301-326]
  • Audit quality measures The Dilemma of Audit Quality Measuring in Archival Studies: Critiques and Suggestions for Iran’s Research Setting [Volume 26, Issue 1, 2019, Pages 87-122]
  • Audit report Effectiveness of Manager’s Performance on Independent Auditor’s Opinion in Listed Companies of Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 1-14]
  • Audit Reporting Readability Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
  • Audit report lag Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
  • Audit report lag The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
  • Audit reports Independent Auditor’s Roles in Decreasing Discretionary Accrual [Volume 16, Issue 1, 2009]
  • Audit report type Auditor Reporting and Audit Fees: The role of Business Strategies [Volume 26, Issue 4, 2019, Pages 517-543]
  • Audit Services Fees Investigating the Impact of Institutional Ownership Concentration on the Relationship between Board Independence and Audit Services Fees: Contraposition Supply & Demand Based Perspectives [Volume 27, Issue 1, 2020, Pages 32-59]
  • Audit Services Pricing Agency Costs & Independent Audit Services Pricing [Volume 15, Issue 4, 2008]
  • Audit Time Budgeting - [Volume 13, Issue 2, 2006]
  • Average Stock Price An Investigation of theInfluence of Key Financial and Economic Indicators on Profitability (Evidence from Stock Exchange Organization of Tehran) [Volume 18, Issue 66, 2011, Pages 1-14]
  • Average Value of Companies Survey of the Residual Earnings, Discounted cash flow and Adjusted earning methods for achieving Fair value in Capital Market [Volume 17, Issue 1, 2010]

B

  • Bad news Conservatism in Financial Reporting: The Relation between Asymmetric Timeliness of Earnings and MTB Ratio [Volume 15, Issue 3, 2008]
  • Bad news The Effect of Uncertainty Level on Stock Prices Reaction to the Good News and Bad News during Business Cycles [Volume 21, Issue 1, 2014, Pages 89-108]
  • Bad news Impact of Financial Constraint on Stock Price Crash Risk with an Emphasis on Discretionary Accruals [Volume 25, Issue 2, 2018, Pages 251-268]
  • Bad news The Effect of Bankruptcy Contagion on Earnings Informativeness [Volume 26, Issue 1, 2019, Pages 1-18]
  • Bad news hoarding The Effect of Dividend Payments and Bad News Hoarding on Stock Price Crash Risk with an Emphasis on Information Asymmetry [Volume 24, Issue 1, 2017, Pages 19-40]
  • Bad-news timeliness Discussing Aggregation Bias in Estimates of Conditional Conservatism using Ball, Kothari and Nikolayev Model [Volume 24, Issue 1, 2017, Pages 1-18]
  • Bank Facilities - [Volume 14, Issue 2, 2007]
  • Banking Industry - [Volume 14, Issue 2, 2007]
  • Bank loan contracts Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange [Volume 25, Issue 3, 2018, Pages 327-346]
  • Bankrupt The Application of Genetic Algorithms in Bankruptcy Predication and the Comparison of it with Altman’s Z-model listed companies in Tehran Stocks Exchange (TSE) [Volume 18, Issue 65, 2011, Pages 99-114]
  • Bankruptcy contagion The Effect of Bankruptcy Contagion on Earnings Informativeness [Volume 26, Issue 1, 2019, Pages 1-18]
  • Bankruptcy prediction Applicational Investigation of Altman and Fulmer Bankruptcy Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Bankruptcy prediction Predicting Financial Distress of firms Listed in Tehran Stock Exchange Using Bayesian networks [Volume 16, Issue 2, 2009]
  • Bankruptcy prediction The Application of Genetic Algorithms in Bankruptcy Predication and the Comparison of it with Altman’s Z-model listed companies in Tehran Stocks Exchange (TSE) [Volume 18, Issue 65, 2011, Pages 99-114]
  • Bankruptcy prediction An investigation on the capability of Meta-analysis in identification of bankruptcy prediction variables [Volume 21, Issue 2, 2014, Pages 189-210]
  • Bankruptcy Prediction, traditional models Imaged financial Ratios and Bankruptcy Prediction using Convolutional Neural Networks and comparison with traditional models [(Articles in Press)]
  • Bankruptcy risk Investigating the Effect of Firms’ Bankruptcy Risk and Stock Returns’ Systematic and Idiosyncratic Volatilities on Cash Holding [Volume 22, Issue 1, 2015, Pages 21-40]
  • Bankrupt firm Comparison to woo independent auditors and financial variables in predicting bankruptcy [Volume 18, Issue 65, 2011, Pages 63-78]
  • Bank stability The Role of Iranian Banks’ Loan Loss Provision Quality in Dealing with Banking System Crisis [Volume 26, Issue 3, 2019, Pages 435-455]
  • Basic Metal Provide a New Model in the Ranking and Corporate Financial Assessment (Basic Metals Industry Case Study in Tehran Stock Exchange) [Volume 18, Issue 66, 2011, Pages 41-52]
  • Bayesian networks Predicting Financial Distress of firms Listed in Tehran Stock Exchange Using Bayesian networks [Volume 16, Issue 2, 2009]
  • Behavioral Accounting - [Volume 8, Issue 2, 1999]
  • Behavioral Biases of Investors Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran [(Articles in Press)]
  • Behavioral finances The Effect of CEO Narcissism on Voluntary Disclosure [Volume 27, Issue 4, 2020, Pages 649-671]
  • Behavioral Financial Investigating the Effect of Quality Accounting Information and Information Uncertainty on the Investor Sentiment [Volume 25, Issue 1, 2018, Pages 21-50]
  • Behavioral interventions The Effect of Behavioral Interventions on Auditors' Knowledge-Sharing Behavior: Examining the Mediating Role of Attitudes and Normative Beliefs [Volume 27, Issue 3, 2020, Pages 429-453]
  • Beneish Adjusted Model The Prediction of Earnings Manipulation: Development of a Model [Volume 23, Issue 1, 2016, Pages 73-96]
  • Beneish Model The Prediction of Earnings Manipulation: Development of a Model [Volume 23, Issue 1, 2016, Pages 73-96]
  • Benford's law The Analysis of Benford's Law Ability to Identify and Predict Financial Fraud Detection [Volume 24, Issue 2, 2017, Pages 283-302]
  • Benford law The review of earnings management in different level of conservatism and institutional investors base on Benford law [Volume 23, Issue 2, 2016, Pages 213-234]
  • Benish model Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [Volume 26, Issue 4, 2019, Pages 615-638]
  • Best Practice Evaluating the Implementation of Financial Module of Enterprise Resource Planning Systems: Assessing the Subsystems of Financial Module [Volume 21, Issue 3, 2014, Pages 271-292]
  • Beta - [Volume 14, Issue 1, 2007]
  • Beta The Explanation of Degree of Economic Leverage (DEL) for Testing Beta Coefficient and Corporate Performance Evaluation (Sale's Change) Case Study (Iran Khodro Disel Corporation) [Volume 15, Issue 2, 2008]
  • Beta A Survey of the time scale of capital asset pricing model (CAPM) by wavelet Transfarm [Volume 16, Issue 4, 2009]
  • Bid ask Price - [Volume 12, Issue 3, 2005]
  • Bid ask Price Spread - [Volume 12, Issue 3, 2005]
  • Bid-ask Spread Survey of the Factors Affecting Liquidity of Futures Contracts in Iran Mercantile Exchange [Volume 17, Issue 1, 2010]
  • Bid-ask Spread Ownership Dispersion and Stock Liquidity [Volume 17, Issue 2, 2010]
  • Bid Ask Spread - [Volume 13, Issue 4, 2006]
  • Bid Price - [Volume 13, Issue 4, 2006]
  • Bid Price The Relationship between Quality of the External Auditor and Bid-Ask Spread in Tehran Stock Exchange [Volume 18, Issue 66, 2011, Pages 69-80]
  • Big. The Relationship between Quality of the External Auditor and Bid-Ask Spread in Tehran Stock Exchange [Volume 18, Issue 66, 2011, Pages 69-80]
  • Big Auditors The Impact of Abnormal Accruals on Auditor Reporting [Volume 19, Issue 4, 2012, Pages 33-50]
  • Board of directors A Meta-Analysis of Corporate Governance and Earnings Management [Volume 22, Issue 1, 2015, Pages 59-84]
  • Board of directors Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test [Volume 26, Issue 4, 2019, Pages 544-569]
  • Bondholder Satisfaction - [Volume 13, Issue 4, 2006]
  • Bonus Indices - [Volume 11, Issue 2, 2004]
  • Bonus Plans - [Volume 11, Issue 2, 2004]
  • Book-tax differences The Effect of Managerial Overconfidence on Tax Avoidance [Volume 22, Issue 1, 2015, Pages 85-104]
  • Book to market ratio The Investigation about the Ability of Book-to-Market Ratio for Risk Proxy by Leverage-Based Approach [Volume 15, Issue 3, 2008]
  • Book to market ratio Investigating the Relationship between Accounting Ratios and Skewness of Stock Return to Explain the Growth and Value Stocks Anomaly [Volume 23, Issue 4, 2016, Pages 461-482]
  • Book Value - [Volume 13, Issue 4, 2006]
  • Book Value The Value Relevance of Book Value, Earnings Operating and Investment Cash Flows For Equity Valuation, [Volume 15, Issue 1, 2008]
  • Book Values - [Volume 12, Issue 4, 2005]
  • Bootstrap An investigation of Relationship between Accounting and Economical Performance Measures with Market Value of Companies in Cement and Petrochimical Industries in Tehran Stock Exchange [Volume 17, Issue 3, 2010]
  • Brand accounting Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market [Volume 25, Issue 4, 2018, Pages 571-594]
  • Brand valuating Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market [Volume 25, Issue 4, 2018, Pages 571-594]
  • Budget - [Volume 12, Issue 3, 2005]
  • Budget Control - [Volume 10, Issue 4, 2003]
  • Budget participation - [Volume 8, Issue 1, 1999]
  • Burnout The Study of Individual Resilience Levels, Auditor Stress and Reducing Audit Quality Practices in Audit Profession [Volume 27, Issue 2, 2020, Pages 154-179]
  • Business Cycle Review of Earnings Quality over the Business Cycle [Volume 20, Issue 4, 2013, Pages 93-112]
  • Business Cycles - [Volume 14, Issue 1, 2007]
  • Business Cycles The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [Volume 25, Issue 1, 2018, Pages 113-134]
  • Business strategy Auditor Reporting and Audit Fees: The role of Business Strategies [Volume 26, Issue 4, 2019, Pages 517-543]
  • Buy and Hold Return Prediction of Stock Return by Fundamental Analysis Strategy [Volume 18, Issue 65, 2011, Pages 79-98]
  • Buy and Hold Strategy - [Volume 13, Issue 1, 2006]
  • Buy & hold - [Volume 14, Issue 3, 2007]
  • Bystander Effect The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect [Volume 28, Issue 1, 2021, Pages 135-160]

C

  • Cach From Operations CFO) - [Volume 11, Issue 3, 2004]
  • Capital Adequacy Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [Volume 24, Issue 4, 2017, Pages 597-621]
  • Capital Assets Pricing Model (CAPM) - [Volume 14, Issue 1, 2007]
  • Capital Budgeting - [Volume 11, Issue 2, 2004]
  • Capital Budgeting - [Volume 8, Issue 2, 1999]
  • Capital Budgeting - [Volume 6, Issue 1, 1997]
  • Capital Cost - [Volume 11, Issue 3, 2004]
  • Capital Expenditure The Analysis of the Executive Overconfidence in Fraudulent Companies [Volume 24, Issue 2, 2017, Pages 243-262]
  • Capital Expenditure Ratios - [Volume 12, Issue 2, 2005]
  • Capital Investment The Relationship between Accounting Variables and Stock Price Movements in Tehran Stock Exchange (TSE) [Volume 17, Issue 2, 2010]
  • Capital maintenance Presenting a Model for Inflation Accounting in Iran [Volume 22, Issue 1, 2015, Pages 105-124]
  • Capital Market Expectations. Financing and ‍Changes in the Level of Conditional Accounting Conservatism [Volume 18, Issue 66, 2011, Pages 15-28]
  • Capital structure - [Volume 12, Issue 1, 2005]
  • Capital structure - [Volume 12, Issue 4, 2005]
  • Capital structure - [Volume 14, Issue 3, 2007]
  • Capital structure Genetic Algorithms in Determining Optimal Capital Structure of Firms Accepted in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Capital structure Usefulness of Capital Structure and its change for achieving financial strategies of companies in the Tehran Stock Exchange [Volume 18, Issue 64, 2011, Pages 73-90]
  • Capital structure The Investigation of Impact of Capital Structure, Ownership Structure and Firm Size on Conservatism [Volume 19, Issue 67, 2012, Pages 1-14]
  • Capital structure The Investigation of the Effect of some Corporate Governance Attributes on Capital Structure Decisions for Corporation Listed in Tehran Stock Exchange [Volume 19, Issue 2, 2012, Pages 123-136]
  • Capital structure Factors Explaining Debt Capacity in Tehran Stock Exchange (TSE) Listed Companies [Volume 20, Issue 2, 2013, Pages 43-64]
  • Capital structure Reviewing Influential Factors on Capital Structure of Firms Listed in Tehran Security Exchange with Emphases on Production Market Competition [Volume 20, Issue 3, 2013, Pages 1-26]
  • Capital structure A study on the effect of cash flows on the gap between the actual leverage and optimal financial leverage ratio [Volume 23, Issue 3, 2016, Pages 311-332]
  • Capital structure Reviewing the Effect of Corporate Governance Quality on Relationship between Capital Structure and Additional Return on Companies Listed in Tehran Stock Exchange [Volume 24, Issue 2, 2017, Pages 197-220]
  • Capital structure Impact of Institutional Ownership on the Relationship between Managers` Overconfidence and Financial Leverage of the Companies Listed in the Tehran Stock Exchange [Volume 26, Issue 4, 2019, Pages 482-498]
  • Capital structure Adjustment Speed A study on the effect of cash flows on the gap between the actual leverage and optimal financial leverage ratio [Volume 23, Issue 3, 2016, Pages 311-332]
  • CAPM - [Volume 14, Issue 1, 2007]
  • CAR Bubble Identification in Tehran's Stock Exchange: Evidence Based on Time-Varying Present Value Model [Volume 17, Issue 2, 2010]
  • Cash Assets The Mutual Effect of Volatilities of Return on Assets and Securities on Reward of Managers Based on Growth Rate of Cash Assets [Volume 23, Issue 1, 2016, Pages 55-72]
  • Cash-based operating profitability Accruals, Cash Flow, and Operating Profitability in the Cross Section of Stock Returns; Evidence from Tehran Stock Exchange (TSE) [Volume 24, Issue 4, 2017, Pages 463-482]
  • Cash Distribution Relationship between Cash Distribution, Size and Error Prediction of Future Cash Flows [Volume 20, Issue 1, 2013, Pages 77-92]
  • Cash Dividends - [Volume 12, Issue 1, 2005]
  • Cash Dividends Per Share - [Volume 11, Issue 2, 2004]
  • Cash Earnings - [Volume 13, Issue 3, 2006]
  • Cash ETR The Effect of Managerial Overconfidence on Tax Avoidance [Volume 22, Issue 1, 2015, Pages 85-104]
  • Cash Flow - [Volume 13, Issue 3, 2006]
  • Cash Flow Comparing the Power of Cash Flows and Accruals in Predicting Future Cash Flows [Volume 16, Issue 2, 2009]
  • Cash Flow Asymmetric Cash Flow Sensitivity of Cash Holdings [Volume 20, Issue 4, 2013, Pages 61-76]
  • Cash Flow A study on the effect of cash flows on the gap between the actual leverage and optimal financial leverage ratio [Volume 23, Issue 3, 2016, Pages 311-332]
  • Cash flow from operations An Effective Model to Predict Cash Flow Based on a Comparison of the Relevant Models: Case of Tehran Stock Exchange [Volume 15, Issue 1, 2008]
  • Cash flow prediction An Effective Model to Predict Cash Flow Based on a Comparison of the Relevant Models: Case of Tehran Stock Exchange [Volume 15, Issue 1, 2008]
  • Cash flow prediction Comparing the Power of Cash Flows and Accruals in Predicting Future Cash Flows [Volume 16, Issue 2, 2009]
  • Cash flow risk Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]
  • Cash Flows from Operating Activities - [Volume 12, Issue 1, 2005]
  • Cash Flows from Operation - [Volume 13, Issue 1, 2006]
  • Cash from Operations - [Volume 13, Issue 2, 2006]
  • Cash holding level Investigating of the Nonlinear Relationship between Voluntary Disclosure and Firm Value by the Use of PSTR Model [Volume 27, Issue 2, 2020, Pages 231-257]
  • Cash Holdings Asymmetric Cash Flow Sensitivity of Cash Holdings [Volume 20, Issue 4, 2013, Pages 61-76]
  • Cash Holdings A review of the relationship between components of internal financial flexibility at Tehran Stock Exchange (TSE) listed companies [Volume 22, Issue 3, 2015, Pages 319-336]
  • Cash Holdings Time variation in the marginal value and marginal rate of firms’ cash holdings in the Tehran Stock Exchange (TSE) [Volume 22, Issue 3, 2015, Pages 401-419]
  • Cash Holdings Inflation, operating cycle, and cash holdings [Volume 22, Issue 4, 2015, Pages 441-460]
  • Cash Holdings CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
  • Cash Holdings Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? [Volume 26, Issue 1, 2019, Pages 39-64]
  • Cash Value Added - [Volume 11, Issue 2, 2004]
  • Cash Value Added - [Volume 13, Issue 4, 2006]
  • Cash Value Added - [Volume 14, Issue 1, 2007]
  • Cash Value Added (CVA) - [Volume 11, Issue 4, 2004]
  • CEO financial expertise The Investigation of the Association between CEO Tenure and Financial Expertise to Audit Fee [Volume 24, Issue 1, 2017, Pages 81-102]
  • CEO Power CEO Power and Labor Productivity: An Experimental Test of Tournament Theory [(Articles in Press)]
  • CEO tenure The Investigation of the Association between CEO Tenure and Financial Expertise to Audit Fee [Volume 24, Issue 1, 2017, Pages 81-102]
  • Certified Accountants Auditors’ perceptions of professional skepticism in audit work [Volume 23, Issue 1, 2016, Pages 117-135]
  • Challenges Behavioural Challenges, Problems, and Guidelines of Budgeting Systems in Higher Education, case study: "University of Tehran" [Volume 17, Issue 1, 2010]
  • Changes in Profitability The Relationship between Accounting Variables and Stock Price Movements in Tehran Stock Exchange (TSE) [Volume 17, Issue 2, 2010]
  • Changes in the Level of Conditional Accounting Conservatism Financing and ‍Changes in the Level of Conditional Accounting Conservatism [Volume 18, Issue 66, 2011, Pages 15-28]
  • Charitou Bankruptcy Probability Model Earnings Quality; Bankruptcy Risk and Future Cash Flows [Volume 20, Issue 1, 2013, Pages 93-112]
  • Clean surplus Clean Surplus Accounting: Value Relevance of Book Value and Earnings [Volume 15, Issue 2, 2008]
  • Clean surplus A Comparison of Explanatory Power between Residual Income Valuation and Abnormal Earnings Growth Models in Determining the Value of Companies [Volume 16, Issue 1, 2009]
  • Client environment Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
  • Client litigation stresses of audit report - [Volume 14, Issue 3, 2007]
  • Client relations Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
  • Client risk Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
  • Cluster Analysis Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality [Volume 15, Issue 3, 2008]
  • Clustering - [Volume 14, Issue 1, 2007]
  • Clustering coefficient Analysis of Tehran Stock Exchange by Complex Network based on Threshold method [Volume 17, Issue 4, 2010, Pages 33-80]
  • Codes of Professional Conduct The Role of Auditor's Psychological Empowerment in Observance of the Code of Professional Conduct: An Emphasis on Moderating Role of Organizational Status and Job Experience [Volume 25, Issue 1, 2018, Pages 71-90]
  • Cognitive Bias Modeling the Affectability of Managers' Decisions from Cognitive Biases Based on Accounting and Economic Variables: A System Dynamics Approach [Volume 28, Issue 1, 2021, Pages 54-79]
  • Cognitive evaluation theory Investigating the Relationship between External Corporate Governance Mechanisms and Financial Fraud, Focusing on Cognitive Evaluation Theory Insights on Agency Theory Prescriptions [Volume 26, Issue 2, 2019, Pages 169-192]
  • Cointegration The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
  • Combination of Shareholders The ownership Structure Combinations Effect on the Return of the Accepted Companies in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Commenting on the Continued Activity Auditor's Cognitive Style, Information Load and Judgment Quality in Going Concern [Volume 19, Issue 2, 2012, Pages 73-96]
  • Commercial credit The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit [Volume 25, Issue 1, 2018, Pages 1-20]
  • Companies Ranking - [Volume 13, Issue 1, 2006]
  • Company age The Effect of Corporate Attributes on Quality of Financial Information Reporting of the Listed Companies in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
  • Company financial return Measuring Intellectual Capital and Investigate the Association Between the Intellectual Capital and Financial Returns of Companies [Volume 16, Issue 3, 2009]
  • Company investment The Effect of Investors Myopic on Earnings Management and Companies Investment [Volume 27, Issue 3, 2020, Pages 410-428]
  • Company Performance The Relationship between the Value Added Intellectual Capital and the Financial, Economic and Stock Market Performance of Companies Listed in the Stock Exchange of Iran [Volume 19, Issue 4, 2012, Pages 15-32]
  • Company size The Effect of Corporate Attributes on Quality of Financial Information Reporting of the Listed Companies in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
  • Company’s size Setting the priority of the factors influencing the amount of accuracy of profit prediction of accepted companies in Tehran Stock Exchange in the time of capital growth [Volume 18, Issue 65, 2011, Pages 41-62]
  • Comparability The Relation between Accounting Comparability and Earning Management [Volume 24, Issue 4, 2017, Pages 527-550]
  • Compete in Auditing - [Volume 12, Issue 2, 2005]
  • Competitiveness Investigating the Effect of Competitive Strategies on the Competitive Power Growth of Listed Companies in Tehran Stock Exchange - Comparison Pre-Sanction with Sanction Period Models [Volume 27, Issue 2, 2020, Pages 288-306]
  • Competitive power growth Investigating the Effect of Competitive Strategies on the Competitive Power Growth of Listed Companies in Tehran Stock Exchange - Comparison Pre-Sanction with Sanction Period Models [Volume 27, Issue 2, 2020, Pages 288-306]
  • Complementary Theory Social Trust, External Monitoring and Stock Price Crash Risk: Testing Complementary and Substitution Theory [Volume 24, Issue 3, 2017, Pages 349-370]
  • Composite index A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [Volume 27, Issue 1, 2020, Pages 1-31]
  • Comprehensive Income - [Volume 12, Issue 1, 2005]
  • Comprehensive pattern of external auditor selection Develop a Model for Selecting an Independent Auditor in Iran [Volume 27, Issue 2, 2020, Pages 258-287]
  • Concept map Increasing Accounting Learning Through Concept Map [Volume 26, Issue 3, 2019, Pages 394-412]
  • Conditional and Unconditional Persistence Conditional and Unconditional Persistence of RNOA and Its Dupont Components [Volume 19, Issue 67, 2012, Pages 105-118]
  • Conditional minimization - [Volume 14, Issue 3, 2007]
  • Conservatism - [Volume 14, Issue 2, 2007]
  • Conservatism The Link between Information Asymmetry and Conservatism in Financial Reporting [Volume 16, Issue 1, 2009]
  • Conservatism Accounting Conservatism, Earnings Persistence and Earnings Distribution [Volume 16, Issue 2, 2009]
  • Conservatism A Review of Relationship between the Political Costs and Conservatism in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
  • Conservatism The relationship between Debt Contracts, Firm Size, and Conservatism among listed Firms in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Conservatism Assessing the Relationship between Conservatism and Unexpected Accruals in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 113-128]
  • Conservatism The Relation between Accounting earnings’ Timeliness and Conservatism with Firm size and Auditor size [Volume 18, Issue 64, 2011, Pages 1-18]
  • Conservatism Conservatism and information content of financial statements items [Volume 18, Issue 64, 2011, Pages 57-72]
  • Conservatism Conservatism in Financial Reporting: The Relation between Asymmetric Timeliness of Earnings and MTB Ratio [Volume 15, Issue 3, 2008]
  • Conservatism The Investigation of Impact of Capital Structure, Ownership Structure and Firm Size on Conservatism [Volume 19, Issue 67, 2012, Pages 1-14]
  • Conservatism The Impact of Conservatism on Management Earnings Forecasts [Volume 21, Issue 1, 2014, Pages 19-38]
  • Conservatism Investigation of the relationship between conservatism in financial reporting and stock liquidity of the listed companies on Tehran Stock Exchange [Volume 22, Issue 4, 2015, Pages 521-540]
  • Conservatism The review of earnings management in different level of conservatism and institutional investors base on Benford law [Volume 23, Issue 2, 2016, Pages 213-234]
  • Conservatism Conservatism and the Informational Content of Earnings [Volume 23, Issue 4, 2016, Pages 435-460]
  • Conservatism Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [Volume 25, Issue 4, 2018, Pages 457-478]
  • Conservatism Conservatism and Reduce Stock Price Crash Risk [Volume 19, Issue 3, 2012, Pages 99-118]
  • Conservatism in accounting The Role of Environmental Uncertainty, Financial Constraints and Accounting Conservatism in Limiting the Performance Outcomes Due to Manager Overconfidence [Volume 25, Issue 3, 2018, Pages 347-366]
  • Conservative in Earning Forecasts of Management The Effect of Conservatism and Delay in Simultaneous News Disclosure of Interim Earnings and Annual Earnings Forecast on Stock Market Reaction [Volume 24, Issue 2, 2017, Pages 173-196]
  • Conservative in Interim earnings The Effect of Conservatism and Delay in Simultaneous News Disclosure of Interim Earnings and Annual Earnings Forecast on Stock Market Reaction [Volume 24, Issue 2, 2017, Pages 173-196]
  • Consideration leadership style The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor [Volume 25, Issue 4, 2018, Pages 555-570]
  • Consolidated Financial Statements - [Volume 10, Issue 4, 2003]
  • Content analyses Assessment of the Quantitative and Nature of Social and Environmental Information Disclosure in Iran [Volume 19, Issue 3, 2012, Pages 43-60]
  • Content analysis A review and content analyzing of Iranian auditing research: Two recent decades [Volume 22, Issue 2, 2015, Pages 203-220]
  • Content analysis A Survey on Key Components of Internal Audit [Volume 25, Issue 1, 2018, Pages 135-158]
  • Content analysis Content Analysis of the Articles of Quarterly Journal of the Iranian Accounting and Auditing Review from the Beginning of the Publication until the End of 2018 [Volume 26, Issue 1, 2019, Pages 123-150]
  • Contingency Theory - [Volume 8, Issue 1, 1999]
  • Contrarian Investment Strategy - [Volume 12, Issue 2, 2005]
  • Contrarian trading strategy An Investigation of Implementing Contrarian Trading Strategy in Tehran Stock Exchange (TSE) [Volume 15, Issue 1, 2008]
  • Control environnement risk An Investigation of the Relationship between Two Dimensions of Presumptive Doubt and Professional Skepticism With Professional Judgment of an Auditor [Volume 23, Issue 2, 2016, Pages 173-192]
  • Control Privatization Control Privatization, Corporate Governance and Firm Performance [Volume 21, Issue 3, 2014, Pages 349-370]
  • Convexity - [Volume 13, Issue 4, 2006]
  • Convolutional neural networks Imaged financial Ratios and Bankruptcy Prediction using Convolutional Neural Networks and comparison with traditional models [(Articles in Press)]
  • Corporate cash holdings Accruals Quality and Corporate Cash Holdings [Volume 16, Issue 3, 2009]
  • Corporate cash holdings The Mediating Role of Financial Reporting Quality on the Relationship between Financial Statement Comparability and Cash Holdings [Volume 27, Issue 1, 2020, Pages 132-153]
  • Corporate Fundamental Characteristics The Empirical Test of Comparing the Cost of Equity Capital Efficiency under Information Ambiguity and Value Relevance of Earning [Volume 26, Issue 4, 2019, Pages 499-516]
  • Corporate governance - [Volume 13, Issue 3, 2006]
  • Corporate governance The Relationship between Institutional Stock Ownership and Earnings Management in Listed Companies on Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Corporate governance The Relationship Between Voluntary Disclosure and Outside Directors [Volume 16, Issue 3, 2009]
  • Corporate governance Relationship between the Some of Corporate Governance Mechanisms and Information Asymmetry in the Firms listed in Tehran Stock Exchange [Volume 16, Issue 4, 2009]
  • Corporate governance Institutional Ownership and Stock Liquidity: Evidence from Iran [Volume 17, Issue 3, 2010]
  • Corporate governance The effect of Corporate Governance, and Audit Quality on Cost of Debt Financing [Volume 17, Issue 4, 2010, Pages 17-48]
  • Corporate governance The study of relationship between dividend policy & corporate governance in Tehran Stock Exchange [Volume 17, Issue 4, 2010, Pages 69-152]
  • Corporate governance Corporate Governance and Equity Valuation: The Model by Using Artificial Neural Network [Volume 18, Issue 64, 2011, Pages 129-150]
  • Corporate governance Investigating the Effects of Ownership Structure on The Performance of the Companies Accepted in the Tehran Stock Exchange [Volume 15, Issue 4, 2008]
  • Corporate governance A Survey of the Relationship between Corporate Governance with Created Shareholder Value (CSV) and Economic Value Added (EVA) [Volume 19, Issue 2, 2012, Pages 1-16]
  • Corporate governance The Investigation of the Effect of some Corporate Governance Attributes on Capital Structure Decisions for Corporation Listed in Tehran Stock Exchange [Volume 19, Issue 2, 2012, Pages 123-136]
  • Corporate governance Investigating the Relationship between Corporate Governance and Systematic Risk [Volume 21, Issue 1, 2014, Pages 109-126]
  • Corporate governance Social Responsibility Disclosure and Corporate Governance [Volume 21, Issue 3, 2014, Pages 329-348]
  • Corporate governance The impact of corporate governance mechanisms on the tax gap of listed companies in Tehran Stock Exchange [Volume 21, Issue 4, 2014, Pages 409-430]
  • Corporate governance The effect of managers' overconfidence on dividend policy in the firms listed in Tehran stock market [Volume 21, Issue 4, 2014, Pages 485-504]
  • Corporate governance A Meta-Analysis of Corporate Governance and Earnings Management [Volume 22, Issue 1, 2015, Pages 59-84]
  • Corporate governance The Investigation the Effect of Corporate Governance on Firm Value with Emphasis on Investment Efficiency in Listed Firms at Tehran Stock Exchange (TSE) [Volume 22, Issue 1, 2015, Pages 125-142]
  • Corporate governance Design and analysis of Manager- Shareholder strategy game: An application of game, earnings management and corporate governance theories [Volume 22, Issue 2, 2015, Pages 221-242]
  • Corporate governance Investigating the relationship between corporate governance mechanism and cash holding [Volume 22, Issue 2, 2015, Pages 263-278]
  • Corporate governance Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial Constraints [Volume 22, Issue 4, 2015, Pages 461-478]
  • Corporate governance A comparative study of voluntary disclosure under Article 44 of the companies listed on Tehran Stock Exchange: before and after transfer [Volume 22, Issue 4, 2015, Pages 501-520]
  • Corporate governance Over-Investment, the Marginal Value of Cash Holdings and Corporate Governance [Volume 24, Issue 2, 2017, Pages 263-282]
  • Corporate governance Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 303-322]
  • Corporate governance The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach [Volume 25, Issue 3, 2018, Pages 433-455]
  • Corporate governance quality Reviewing the Effect of Corporate Governance Quality on Relationship between Capital Structure and Additional Return on Companies Listed in Tehran Stock Exchange [Volume 24, Issue 2, 2017, Pages 197-220]
  • Corporate governance quality Real Earnings Management, Corporate Governance Quality and Credit Rating [Volume 26, Issue 4, 2019, Pages 595-614]
  • Corporate governance quality The Interaction Impact of Accruals Quality and Corporate Governance Quality on Performance Variability [Volume 27, Issue 3, 2020, Pages 454-472]
  • Corporate Life-Cycle The Effect of Life-Cycle Stages and Accounting Conservatism on Firm Valuation [Volume 17, Issue 1, 2010]
  • Corporate Performance Investigating the Effects of Ownership Structure on The Performance of the Companies Accepted in the Tehran Stock Exchange [Volume 15, Issue 4, 2008]
  • Corporate reporting Structural analysis of the drivers affecting the future of corporate reporting in Iran [(Articles in Press)]
  • Corporate reporting Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran [Volume 27, Issue 4, 2020, Pages 523-545]
  • Corporate Social Reporting Managements' Perceptions about Social Accounting Information Disclosures: Listed Companies in TSE [Volume 15, Issue 3, 2008]
  • Corporate social responsibility An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [Volume 26, Issue 1, 2019, Pages 19-38]
  • Corporate strategy The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior [Volume 24, Issue 4, 2017, Pages 503-526]
  • Correlation-Based Features Selection (CFS) method The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]
  • Cost Behavior Empirical Evaluation of the Sticky Behavior of Costs in the Tehran Stock Exchange Market [Volume 17, Issue 4, 2010, Pages 85-186]
  • Cost Behavior The Impact of Managers’ Deliberate Decisions on Costs’ Stickiness [Volume 19, Issue 67, 2012, Pages 73-90]
  • Cost Behavior Investigating the Effect of Intellectual Capital on Cost Stickiness of Listed Companies in the Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 395-420]
  • Cost Driver Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of Shiraz, Fasa and Yazd) [Volume 18, Issue 64, 2011, Pages 35-56]
  • Cost factors Investigation the Effective Contingent Constructs of Implementation of the PFABC Costing System: The Gap between Theory and Practice [Volume 27, Issue 2, 2020, Pages 307-333]
  • Costing - [Volume 8, Issue 2, 1999]
  • Cost management strategy Investigating the Effect of Competitive Strategies on the Competitive Power Growth of Listed Companies in Tehran Stock Exchange - Comparison Pre-Sanction with Sanction Period Models [Volume 27, Issue 2, 2020, Pages 288-306]
  • Cost Object Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of Shiraz, Fasa and Yazd) [Volume 18, Issue 64, 2011, Pages 35-56]
  • Cost of capital - [Volume 12, Issue 1, 2005]
  • Cost of capital The Relationship between Accruals Quality and Cost of Capital in Iran [Volume 15, Issue 4, 2008]
  • Cost of common stock The Empirical Test of Comparing the Cost of Equity Capital Efficiency under Information Ambiguity and Value Relevance of Earning [Volume 26, Issue 4, 2019, Pages 499-516]
  • Cost of debt financing The effect of Corporate Governance, and Audit Quality on Cost of Debt Financing [Volume 17, Issue 4, 2010, Pages 17-48]
  • Costs stickiness The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior [Volume 24, Issue 4, 2017, Pages 503-526]
  • Cost stickiness The Impact of Managers’ Deliberate Decisions on Costs’ Stickiness [Volume 19, Issue 67, 2012, Pages 73-90]
  • Cost stickiness Examining managerial overconfidence behavioral explanation effect on cost stickiness: Comparison with economic and agency theory based factors [Volume 21, Issue 2, 2014, Pages 151-172]
  • Cost stickiness Investigating the Effect of Intellectual Capital on Cost Stickiness of Listed Companies in the Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 395-420]
  • Cost stickiness The Effect of Economic Growth and Sanctions on Cost Stickiness in Listed Firms on the Tehran Stock Exchange [Volume 24, Issue 4, 2017, Pages 551-572]
  • Created shareholder value - [Volume 11, Issue 3, 2004]
  • Created shareholder value A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [(Articles in Press)]
  • Created shareholder value A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [Volume 27, Issue 4, 2020, Pages 546-580]
  • Credit Rating Real Earnings Management, Corporate Governance Quality and Credit Rating [Volume 26, Issue 4, 2019, Pages 595-614]
  • Credit Scoring & Rating Support Vector Machines Application in Financial Distress Prediction of Companies Using Financial Ratios [Volume 15, Issue 4, 2008]
  • Cultural Values - [Volume 12, Issue 2, 2005]
  • Culture organizational culture and corporate tax compliance (The Case study of Large Taxpayers Units) [Volume 23, Issue 1, 2016, Pages 1-18]
  • Cumulative abnormal returns Studying the Relation Between Earnings Quality and Market Reaction to Raising Equity Capital From Stockholders Funds and Receivables [Volume 15, Issue 1, 2008]
  • Current Performance Investigating the Effects of Disclosure Quality on the Current and Future Performance of the Companies Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 1-20]
  • Customer concentration Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]
  • Customer concentration Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange [Volume 25, Issue 3, 2018, Pages 327-346]
  • Cut of Point - [Volume 12, Issue 3, 2005]

D

  • Data Envelope Analysis (DEA) Influence Of Manager's Abilities On The Relation Between Real Earning Management And Future Firm Performance [Volume 23, Issue 2, 2016, Pages 253-267]
  • Data Envelopment Analysis Efficiency Measurement Using Data Envelopment Analysis in TSE Listed Companies (Applying Information Technology Criteria’s) [Volume 15, Issue 1, 2008]
  • Data Envelopment Analysis (DEA) - [Volume 11, Issue 4, 2004]
  • Data Envelopment Analysis (DEA) Investigation of Accounting Education System Efficiency in Iranian Universities [Volume 19, Issue 67, 2012, Pages 119-142]
  • Data Envelopment Analysis (DEA) A Comparative Evaluation of the Usefulness of the Activity Based Costing (ABC) and Traditional Costing Information in E-Banking [Volume 19, Issue 3, 2012, Pages 119-138]
  • Data Mining Cost Driver Determination in Activity Based Costing Systems Using Data Mining Process and Factor Analysis Methods [Volume 18, Issue 63, 2011, Pages 21-38]
  • Dealay in Earnings Announcement The Effect of Conservatism and Delay in Simultaneous News Disclosure of Interim Earnings and Annual Earnings Forecast on Stock Market Reaction [Volume 24, Issue 2, 2017, Pages 173-196]
  • Debt Contracts - [Volume 13, Issue 2, 2006]
  • Debt Contracts The relationship between Debt Contracts, Firm Size, and Conservatism among listed Firms in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Debt covenants - [Volume 11, Issue 2, 2004]
  • Debt Ratio Factors Explaining Debt Capacity in Tehran Stock Exchange (TSE) Listed Companies [Volume 20, Issue 2, 2013, Pages 43-64]
  • Debt tax advantage Identifying Tax Factors Effecting Debt Tax Advantage in Financing for listed Firms in Tehran Stock Exchange [Volume 16, Issue 1, 2009]
  • Decision making - [Volume 10, Issue 4, 2003]
  • Decision making The Relation between Accounting Comparability and Earning Management [Volume 24, Issue 4, 2017, Pages 527-550]
  • Decision making Modeling the Affectability of Managers' Decisions from Cognitive Biases Based on Accounting and Economic Variables: A System Dynamics Approach [Volume 28, Issue 1, 2021, Pages 54-79]
  • Decision Tree. Earnings Management Prediction Using Neural Networks and Decision Tree in TSE [Volume 19, Issue 2, 2012, Pages 31-46]
  • Degree of economic leverage The Explanation of Degree of Economic Leverage (DEL) for Testing Beta Coefficient and Corporate Performance Evaluation (Sale's Change) Case Study (Iran Khodro Disel Corporation) [Volume 15, Issue 2, 2008]
  • Degree of economic leverage Explanation of Capital Asset pricing: Comparison between Models [Volume 17, Issue 4, 2010, Pages 49-116]
  • Degree of stickiness of costs Empirical Evaluation of the Sticky Behavior of Costs in the Tehran Stock Exchange Market [Volume 17, Issue 4, 2010, Pages 85-186]
  • Delphi method A Survey on Key Components of Internal Audit [Volume 25, Issue 1, 2018, Pages 135-158]
  • Delta Model - [Volume 10, Issue 4, 2003]
  • De- swelling Relationship between Disclosure Quality (Including Reliability and Timeliness) on Stock Value of Companies Listed on the Tehran Exchange [Volume 20, Issue 2, 2013, Pages 133-147]
  • Developing Countries - [Volume 8, Issue 2, 1999]
  • Developing Countries Tracing Iran Budgeting System Challenges in Order to Develop Regional Justice Approach with Fuzzy Technique [Volume 23, Issue 4, 2016, Pages 483-506]
  • Deviation in Operation Activities - [Volume 13, Issue 2, 2006]
  • Direct method A Comparative Review of Predictive Ability of Direct and Indirect Methods Cash Flow Information [Volume 16, Issue 3, 2009]
  • Disclosing Faire Value Information Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [Volume 25, Issue 3, 2018, Pages 387-414]
  • Disclosure The impact of organizational culture on the information disclosure quality (timeliness and reliability) [Volume 23, Issue 3, 2016, Pages 394-414]
  • Disclosure of information The Effect of CEO Narcissism on Voluntary Disclosure [Volume 27, Issue 4, 2020, Pages 649-671]
  • Disclosure Quality Corporate Disclosure Quality (consist of timeliness and reliability) and Earnings Management [Volume 16, Issue 2, 2009]
  • Disclosure Quality The Impact of Disclosure Quality on the Various Earnings Management [Volume 20, Issue 4, 2013, Pages 21-38]
  • Disclosure Quality Exploring the Relationship between Disclosure Quality and the Performance of Tehran Stock Exchange Companies Using a Simultaneous Equations System [Volume 21, Issue 3, 2014, Pages 371-386]
  • Disclosure Quality Disclosure quality in family firms listed in the Tehran stock exchange [Volume 21, Issue 4, 2014, Pages 527-540]
  • Disclosure Quality Investigating the Effect of Accruals Quality and Disclosure Quality on Labor Investment Inefficiency [Volume 23, Issue 3, 2016, Pages 269-288]
  • Disclosure Quality The impact of organizational culture on the information disclosure quality (timeliness and reliability) [Volume 23, Issue 3, 2016, Pages 394-414]
  • Disclosure Quality The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit [Volume 25, Issue 1, 2018, Pages 1-20]
  • Disclosure Quality Investigating the Effects of Disclosure Quality on the Current and Future Performance of the Companies Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 1-20]
  • Disclosure tone Information Disclosure Tone and Future Performance [Volume 26, Issue 4, 2019, Pages 570-594]
  • Discounted Cash Flow Survey of the Residual Earnings, Discounted cash flow and Adjusted earning methods for achieving Fair value in Capital Market [Volume 17, Issue 1, 2010]
  • Discount Rates. The Relationship between Accounting Variables and Stock Price Movements in Tehran Stock Exchange (TSE) [Volume 17, Issue 2, 2010]
  • Discretionary Accrual - [Volume 12, Issue 2, 2005]
  • Discretionary Accrual Quality The Effect of Agency Costs and Financial Reporting Quality on Investment Risk at Companies Listed in TSE [Volume 19, Issue 3, 2012, Pages 21-42]
  • Discretionary accruals THE ROLE OF DISCRETIONARY ACCRUALS IN EARNINGS MANAGEMENT OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE (TSE) [Volume 12, Issue 4, 2005, Pages 61-74]
  • Discretionary accruals - [Volume 13, Issue 2, 2006]
  • Discretionary accruals - [Volume 13, Issue 2, 2006]
  • Discretionary accruals - [Volume 13, Issue 1, 2006]
  • Discretionary accruals Relationship between Related Party Transactions and Earnings Management [Volume 20, Issue 4, 2013, Pages 77-92]
  • Discretionary accruals Disclosure quality in family firms listed in the Tehran stock exchange [Volume 21, Issue 4, 2014, Pages 527-540]
  • Discretionary accruals Identification the Efficient and Opportunistic Earnings Management Approaches in the Earnings Quality Levels [Volume 21, Issue 3, 2014, Pages 293-312]
  • Discretionary accruals Audit Opinion and Earnings Management: Uncertainty in Going-concern [Volume 21, Issue 3, 2014, Pages 313-328]
  • Discretionary accruals Impact of Financial Constraint on Stock Price Crash Risk with an Emphasis on Discretionary Accruals [Volume 25, Issue 2, 2018, Pages 251-268]
  • Discretionary accruals and Growth The Effect of Dividend Increase on Investor Behavior [Volume 15, Issue 2, 2008]
  • Discretionary accruals smoothing The effect of Income smoothing on firm's information uncertainty, stock returns and cost of equity [Volume 18, Issue 64, 2011, Pages 91-112]
  • Discretionary and Nondiscretionary accruals Earnings Quality and Stock Returns. [Volume 15, Issue 3, 2008]
  • Discretionary and Non-Discretionary Accruals - [Volume 12, Issue 2, 2005]
  • Discretionary Current Accruals - [Volume 13, Issue 3, 2006]
  • Discretization of Continuous Variables Predicting Financial Distress of firms Listed in Tehran Stock Exchange Using Bayesian networks [Volume 16, Issue 2, 2009]
  • Discriminant Analysis - [Volume 12, Issue 3, 2005]
  • Discriminant Analysis technique A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [Volume 27, Issue 1, 2020, Pages 1-31]
  • Distortion of Information Systems View An Empirical Study of the Relationship between Investment-Cash Flow Sensitivity and Accounting Conservatism (Efficient Contracting View or Distortion of Information Systems View?) [Volume 20, Issue 3, 2013, Pages 59-84]
  • Distribution cost - [Volume 11, Issue 1, 2004]
  • Divergence from Benford's law The Analysis of Benford's Law Ability to Identify and Predict Financial Fraud Detection [Volume 24, Issue 2, 2017, Pages 283-302]
  • Diversification strategy Effect of diversification strategy on firm performance with application of entropy measure in Tehran Stock Exchange [Volume 22, Issue 3, 2015, Pages 385-400]
  • Dividend changes - [Volume 11, Issue 3, 2004]
  • Dividend Decision Dividend Drivers: Market Signals [Volume 18, Issue 63, 2011, Pages 36-69]
  • Dividends - [Volume 11, Issue 2, 2004]
  • Dividends - [Volume 13, Issue 1, 2006]
  • Dividends Studying the Impact of Stakeholder Management on Dividends and Firm Value [Volume 24, Issue 3, 2017, Pages 371-394]
  • Dividends The Investigation of Information Asymmetry’s Moderating Effect on the Relationship between Dividend Payments and Future Stock Price Crash Risk of Firms Listed on the Tehran Stock Exchange [Volume 25, Issue 4, 2018, Pages 537-554]
  • Dividends payment The Effect of Dividend Payments and Bad News Hoarding on Stock Price Crash Risk with an Emphasis on Information Asymmetry [Volume 24, Issue 1, 2017, Pages 19-40]
  • Dividends Per Share(DPS) - [Volume 12, Issue 1, 2005]
  • Dividends Smoothing The role of managers' ability and smoothing dividends in changing the information content of current earnings [(Articles in Press)]
  • Dividends Smoothing The Role of Managers' Ability and Smoothing Dividends in Changing the Information Content of Current Earnings [Volume 27, Issue 4, 2020, Pages 581-603]
  • Drivers Structural analysis of the drivers affecting the future of corporate reporting in Iran [(Articles in Press)]
  • Drivers Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran [Volume 27, Issue 4, 2020, Pages 523-545]
  • Dynamic capability The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach [Volume 24, Issue 2, 2017, Pages 221-242]
  • Dynamic Trad-off Theory A study on the effect of cash flows on the gap between the actual leverage and optimal financial leverage ratio [Volume 23, Issue 3, 2016, Pages 311-332]

E

  • Earning - [Volume 13, Issue 1, 2006]
  • Earning The Value Relevance of Book Value, Earnings Operating and Investment Cash Flows For Equity Valuation, [Volume 15, Issue 1, 2008]
  • Earning Before Interest and Taxe (EBIT) - [Volume 11, Issue 3, 2004]
  • Earning changes A Survey of the Influence of Earning Sustainability on Value Relevance of Accounting Information [Volume 22, Issue 1, 2015, Pages 41-58]
  • Earning forecast Review Predict of Earning Forecast by Management and Influence Factors on this Forecaste [Volume 15, Issue 1, 2008]
  • Earning forecast The effective Factors on Accuracy of Forecasted Earning Evidence from Tehran Stock Exchange [Volume 17, Issue 3, 2010]
  • Earning management - [Volume 12, Issue 2, 2005]
  • Earning management THE ROLE OF DISCRETIONARY ACCRUALS IN EARNINGS MANAGEMENT OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE (TSE) [Volume 12, Issue 4, 2005, Pages 61-74]
  • Earning management Relationship between Related Party Transactions and Earnings Management [Volume 20, Issue 4, 2013, Pages 77-92]
  • Earning management Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
  • Earning management The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns [Volume 26, Issue 1, 2019, Pages 151-168]
  • Earning management The Effect of Investors Myopic on Earnings Management and Companies Investment [Volume 27, Issue 3, 2020, Pages 410-428]
  • Earning Momentum Survey of the Excess Return of Earning and Price Momentum Strategy in Tehran Stock Exchange (TSE) [Volume 17, Issue 3, 2010]
  • Earning Per Share Relationship among EVA, Profitability Ratios and Market value added of listed companies in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Earning Per Share(EPS) - [Volume 12, Issue 1, 2005]
  • Earning Persistence - [Volume 13, Issue 3, 2006]
  • Earning Persistence Review of Earnings Quality over the Business Cycle [Volume 20, Issue 4, 2013, Pages 93-112]
  • Earning quality - [Volume 13, Issue 3, 2006]
  • Earning quality Earning Quality and Listing Companies in TSE [Volume 16, Issue 2, 2009]
  • Earning quality Study of accounting information’s reliability qualitative characteristic in earning quality measures of Companies [Volume 16, Issue 4, 2009]
  • Earning quality Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality [Volume 15, Issue 3, 2008]
  • Earning response coefficient Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality [Volume 15, Issue 3, 2008]
  • Earnings and Book Value The Effect of Free Cash Flow Agency Problem on Value Relevance of Earnings and Book value [Volume 20, Issue 1, 2013, Pages 35-52]
  • Earnings Announcement - [Volume 12, Issue 3, 2005]
  • Earnings Distribution Accounting Conservatism, Earnings Persistence and Earnings Distribution [Volume 16, Issue 2, 2009]
  • Earnings informativeness The Relationship between Institutional Investors and Earnings Informativeness [Volume 16, Issue 1, 2009]
  • Earnings informativeness The Effect of Bankruptcy Contagion on Earnings Informativeness [Volume 26, Issue 1, 2019, Pages 1-18]
  • Earnings management - [Volume 11, Issue 2, 2004]
  • Earnings management - [Volume 13, Issue 3, 2006]
  • Earnings management - [Volume 13, Issue 2, 2006]
  • Earnings management Independent Auditor’s Roles in Decreasing Discretionary Accrual [Volume 16, Issue 1, 2009]
  • Earnings management Investigating the effect of Income Smoothing on Information Content of Current Earnings about Predicting Future Earnings [Volume 16, Issue 1, 2009]
  • Earnings management Earning Quality and Listing Companies in TSE [Volume 16, Issue 2, 2009]
  • Earnings management The Relationship between Institutional Stock Ownership and Earnings Management in Listed Companies on Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Earnings management Corporate Disclosure Quality (consist of timeliness and reliability) and Earnings Management [Volume 16, Issue 2, 2009]
  • Earnings management The Relationship of Earnings Quality and Dividend: Listed Companies in TSE [Volume 16, Issue 2, 2009]
  • Earnings management Earnings Management Prediction Using Neural Networks and Decision Tree in TSE [Volume 19, Issue 2, 2012, Pages 31-46]
  • Earnings management رMarket Information about Firms’ Fundamentals and Earnings Management: Evidence from Companies Listed on the Tehran Stock Exchange (TSE) [Volume 20, Issue 1, 2013, Pages 19-34]
  • Earnings management Trade-off between Accrual-based Earnings Management and Real Activities Manipulation [Volume 20, Issue 4, 2013, Pages 39-60]
  • Earnings management A comparative investigation into the Effects of Management Myopia and Earnings Management on Stock Return [Volume 21, Issue 2, 2014, Pages 229-250]
  • Earnings management Audit Opinion and Earnings Management: Uncertainty in Going-concern [Volume 21, Issue 3, 2014, Pages 313-328]
  • Earnings management A Meta-Analysis of Corporate Governance and Earnings Management [Volume 22, Issue 1, 2015, Pages 59-84]
  • Earnings management Design and analysis of Manager- Shareholder strategy game: An application of game, earnings management and corporate governance theories [Volume 22, Issue 2, 2015, Pages 221-242]
  • Earnings management The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran [Volume 25, Issue 1, 2018, Pages 91-112]
  • Earnings management Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [Volume 25, Issue 4, 2018, Pages 457-478]
  • Earnings management The Impact of Abnormal Accruals on Auditor Reporting [Volume 19, Issue 4, 2012, Pages 33-50]
  • Earnings management The Examination of Effect of Abnormal Discretionary Costs on Stock Liquidity of Companies Listed in Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 51-62]
  • Earnings management A Conceptual Model for the Reasons and Circumstance of Earnings Management in Iranian Banks [Volume 26, Issue 3, 2019, Pages 371-393]
  • Earnings management The Role of Iranian Banks’ Loan Loss Provision Quality in Dealing with Banking System Crisis [Volume 26, Issue 3, 2019, Pages 435-455]
  • Earnings management through related-party transactions Auditor Industry Specialization, Free Cash Flow and Earning Management through Related Party Transactions [Volume 24, Issue 1, 2017, Pages 41-60]
  • Earnings Manipulation Model The Prediction of Earnings Manipulation: Development of a Model [Volume 23, Issue 1, 2016, Pages 73-96]
  • Earnings Per Share - [Volume 11, Issue 2, 2004]
  • Earnings Per Share - [Volume 11, Issue 2, 2004]
  • Earnings Persistence - [Volume 13, Issue 1, 2006]
  • Earnings Persistence Accounting Conservatism, Earnings Persistence and Earnings Distribution [Volume 16, Issue 2, 2009]
  • Earnings Persistence The Effect of Financial Crisis on Earnings Quality [Volume 23, Issue 4, 2016, Pages 415-434]
  • Earnings Predictability The Effect of Financial Crisis on Earnings Quality [Volume 23, Issue 4, 2016, Pages 415-434]
  • Earnings Quality - [Volume 11, Issue 3, 2004]
  • Earnings Quality - [Volume 13, Issue 2, 2006]
  • Earnings Quality - [Volume 13, Issue 1, 2006]
  • Earnings Quality Studying the Relation Between Earnings Quality and Market Reaction to Raising Equity Capital From Stockholders Funds and Receivables [Volume 15, Issue 1, 2008]
  • Earnings Quality The Relationship of Earnings Quality and Dividend: Listed Companies in TSE [Volume 16, Issue 2, 2009]
  • Earnings Quality Earnings Quality and Stock Returns. [Volume 15, Issue 3, 2008]
  • Earnings Quality رMarket Information about Firms’ Fundamentals and Earnings Management: Evidence from Companies Listed on the Tehran Stock Exchange (TSE) [Volume 20, Issue 1, 2013, Pages 19-34]
  • Earnings Quality Earnings Quality; Bankruptcy Risk and Future Cash Flows [Volume 20, Issue 1, 2013, Pages 93-112]
  • Earnings Quality The Relationship between Earnings Quality and Stock Return, Intermediation of Institutional Ownership in Enlisted Companies in Tehran Stock Exchange [Volume 20, Issue 2, 2013, Pages 65-86]
  • Earnings Quality The Effect of Auditor expertise on Earnings Quality and Stock Price Synchronicity [Volume 23, Issue 2, 2016, Pages 137-154]
  • Earnings Quality The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [Volume 25, Issue 1, 2018, Pages 113-134]
  • Earnings Quality Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [Volume 25, Issue 4, 2018, Pages 457-478]
  • Earnings Quality The Relationship between Audit Fee Discount and Audit Error and Earnings Quality in Times of Recession [Volume 27, Issue 3, 2020, Pages 360-380]
  • Earnings quality indices Reviewing the Effectiveness of Earnings Quality Indices on the Power of Financial Distress Prediction Models [Volume 24, Issue 1, 2017, Pages 103-126]
  • Earnings Quality Levels Identification the Efficient and Opportunistic Earnings Management Approaches in the Earnings Quality Levels [Volume 21, Issue 3, 2014, Pages 293-312]
  • Earnings response coefficient Survey of the relation between market share changes and valuation of future earnings and growth opportunities [Volume 17, Issue 1, 2010]
  • Earnings response coefficient Investigating the Relationship between Default Risk and Earning Response Coefficient (ERC) [Volume 21, Issue 1, 2014, Pages 1-18]
  • Earnings smoothing The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [Volume 25, Issue 1, 2018, Pages 113-134]
  • Earning sustainability A Survey of the Influence of Earning Sustainability on Value Relevance of Accounting Information [Volume 22, Issue 1, 2015, Pages 41-58]
  • Earnings Variability - [Volume 13, Issue 2, 2006]
  • Earnings Yield The Relationship between Accounting Variables and Stock Price Movements in Tehran Stock Exchange (TSE) [Volume 17, Issue 2, 2010]
  • ECL Model Identification and Ranking of Barriers to the Expected Credit Loss (ECL) Model Implementation in Iranian Banks Using the FAHP and WASPAS Technique [Volume 26, Issue 2, 2019, Pages 239-254]
  • Economic boom The Effect of Economic Growth and Sanctions on Cost Stickiness in Listed Firms on the Tehran Stock Exchange [Volume 24, Issue 4, 2017, Pages 551-572]
  • Economic conditions Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran [(Articles in Press)]
  • Economic Growth The Effect of Economic Growth and Sanctions on Cost Stickiness in Listed Firms on the Tehran Stock Exchange [Volume 24, Issue 4, 2017, Pages 551-572]
  • Economic performance Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [Volume 26, Issue 3, 2019, Pages 327-347]
  • Economic recession The Effect of Economic Growth and Sanctions on Cost Stickiness in Listed Firms on the Tehran Stock Exchange [Volume 24, Issue 4, 2017, Pages 551-572]
  • Economic Value Added - [Volume 11, Issue 2, 2004]
  • Economic Value Added - [Volume 11, Issue 3, 2004]
  • Economic Value Added Economic Value Added (EVA) in target companies of Tehran Stock Exchang (TSE) [Volume 17, Issue 1, 2010]
  • Economic Value Added Relationship among EVA, Profitability Ratios and Market value added of listed companies in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Economic Value Added An investigation of Relationship between Accounting and Economical Performance Measures with Market Value of Companies in Cement and Petrochimical Industries in Tehran Stock Exchange [Volume 17, Issue 3, 2010]
  • Economic Value Added A Survey of the Relationship between Corporate Governance with Created Shareholder Value (CSV) and Economic Value Added (EVA) [Volume 19, Issue 2, 2012, Pages 1-16]
  • Economic Value Added The Effect of Information Content of Economic Value-Added and Traditional Criteria on Firms’ Markets Value Added [Volume 20, Issue 2, 2013, Pages 1-18]
  • Economic Value Added (EVA) - [Volume 11, Issue 3, 2004]
  • Economic Variables Efficiency Evaluation of Financial variables and Economic variables in Financial Distress Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Educational Level The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics [Volume 23, Issue 4, 2016, Pages 507-526]
  • EFE Bubble Identification in Tehran's Stock Exchange: Evidence Based on Time-Varying Present Value Model [Volume 17, Issue 2, 2010]
  • Effective Control - [Volume 10, Issue 4, 2003]
  • Effective Tax Rate The impact of corporate tax risk on audit fee [Volume 22, Issue 3, 2015, Pages 301-318]
  • Efficiency A Survey of Market Efficiency in Tehran Stock Exchange (TSE ( [Volume 17, Issue 4, 2010, Pages 103-218]
  • Efficiency Investigation of Accounting Education System Efficiency in Iranian Universities [Volume 19, Issue 67, 2012, Pages 119-142]
  • Efficient Contracting View An Empirical Study of the Relationship between Investment-Cash Flow Sensitivity and Accounting Conservatism (Efficient Contracting View or Distortion of Information Systems View?) [Volume 20, Issue 3, 2013, Pages 59-84]
  • Efficient Earnings Management Identification the Efficient and Opportunistic Earnings Management Approaches in the Earnings Quality Levels [Volume 21, Issue 3, 2014, Pages 293-312]
  • Efficient Market The Study of Mean Reversion in Tehran Security Exchange Using Variance Ratio Test [Volume 16, Issue 1, 2009]
  • Efficient Market Hypothesis (EMH) - [Volume 14, Issue 1, 2007]
  • Efficient Market Hypothesis (EMH) An Investigation of Implementing Contrarian Trading Strategy in Tehran Stock Exchange (TSE) [Volume 15, Issue 1, 2008]
  • Electronic banking A Comparative Evaluation of the Usefulness of the Activity Based Costing (ABC) and Traditional Costing Information in E-Banking [Volume 19, Issue 3, 2012, Pages 119-138]
  • Emerging markets The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach [Volume 25, Issue 3, 2018, Pages 433-455]
  • EMH The Evaluation Investor's Underreaction in the Tehran Stock Exchange (TSE) [Volume 16, Issue 1, 2009]
  • Employee Productivity Control Privatization, Corporate Governance and Firm Performance [Volume 21, Issue 3, 2014, Pages 349-370]
  • Enabling Enabling factors of financial consulting, training and research service providers (f-CTR-sp) in Iran business environment [Volume 15, Issue 1, 2008]
  • Endogenous Variables - [Volume 14, Issue 2, 2007]
  • Enterprise Resource Planning System Evaluating the Implementation of Financial Module of Enterprise Resource Planning Systems: Assessing the Subsystems of Financial Module [Volume 21, Issue 3, 2014, Pages 271-292]
  • Equation Accounting Analyzing Persepolis Fortification Tablets with Focusing on Accounting and Bookkeeping Methods [Volume 20, Issue 4, 2013, Pages 113-134]
  • Equity Book Value - [Volume 13, Issue 2, 2006]
  • Equity returns dispersion - [Volume 14, Issue 3, 2007]
  • Equity Valuation - [Volume 12, Issue 4, 2005]
  • Equity Valuation - [Volume 13, Issue 4, 2006]
  • ERC The Investigation Relation between Revenue Growth Sustained earnings with, Earnings response coefficients [Volume 18, Issue 64, 2011, Pages 113-128]
  • ERC Review of Earnings Quality over the Business Cycle [Volume 20, Issue 4, 2013, Pages 93-112]
  • Essential roles of the research collaboration process Effective Research Collaboration, Status and Barriers: An Important Factor for Accepting Articles in Top International Accounting Journals [(Articles in Press)]
  • Estimation Error - [Volume 13, Issue 1, 2006]
  • Ethical Climate Fit The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit [Volume 25, Issue 3, 2018, Pages 415-432]
  • Ethical dilemma A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development [Volume 27, Issue 4, 2020, Pages 624-648]
  • Ethical Perception The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics [Volume 23, Issue 4, 2016, Pages 507-526]
  • Ethical reasoning A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development [Volume 27, Issue 4, 2020, Pages 624-648]
  • Ethical Reasoning, Ethical Dilemma, Kohlberg&rsquo A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development [(Articles in Press)]
  • Event study An Investigation on the Usefulness of Accounting Variables in Measuring Abnormal Return of stock in event Studies [Volume 19, Issue 4, 2012, Pages 79-100]
  • Excellent Companies - [Volume 13, Issue 1, 2006]
  • Excess Cash Holding The Impact of Financial Constraints on the Relationship between Excess Cash with Trading Continuity and Stock Liquidity [Volume 28, Issue 1, 2021, Pages 31-53]
  • Excess Market Return The Role of Liquidity Factors and Illiquidity Risk on Excess Stock Return in Tehran Stock Exchange [Volume 15, Issue 4, 2008]
  • Excess return - [Volume 12, Issue 4, 2005]
  • Excess Stock Return The Role of Liquidity Factors and Illiquidity Risk on Excess Stock Return in Tehran Stock Exchange [Volume 15, Issue 4, 2008]
  • Executive Overconfidence The Analysis of the Executive Overconfidence in Fraudulent Companies [Volume 24, Issue 2, 2017, Pages 243-262]
  • Expectation gap - [Volume 11, Issue 1, 2004]
  • Expectations Gap Form and Substance and Their Gap in Accounting [Volume 20, Issue 3, 2013, Pages 27-46]
  • Expected credit loss Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [Volume 24, Issue 4, 2017, Pages 597-621]
  • Export Development Bank of Iran Cost Driver Determination in Activity Based Costing Systems Using Data Mining Process and Factor Analysis Methods [Volume 18, Issue 63, 2011, Pages 21-38]
  • Expropriation effect hypotheses Investigating the Impact of Institutional Ownership Concentration on the Relationship between Board Independence and Audit Services Fees: Contraposition Supply & Demand Based Perspectives [Volume 27, Issue 1, 2020, Pages 32-59]
  • Extensible Business Reporting Language Factors Influencing the Aadoption of Extensible Financial Reporting Language in the National Iranian Petrochemical Company and Subsidiary Companies [Volume 18, Issue 66, 2011, Pages 81-94]
  • Extensible Business Reporting Language (XBRL) Prerequisites of extensible Business Reporting Language (XBRL) implementation [Volume 16, Issue 2, 2009]
  • External corporate governance Investigating the Relationship between External Corporate Governance Mechanisms and Financial Fraud, Focusing on Cognitive Evaluation Theory Insights on Agency Theory Prescriptions [Volume 26, Issue 2, 2019, Pages 169-192]
  • External Monitoring The effect of managerial overconfidence on the conservatism with respect to the role of external monitoring [Volume 22, Issue 2, 2015, Pages 183-202]
  • External Monitoring Social Trust, External Monitoring and Stock Price Crash Risk: Testing Complementary and Substitution Theory [Volume 24, Issue 3, 2017, Pages 349-370]

F

  • FAHP Provide a New Model in the Ranking and Corporate Financial Assessment (Basic Metals Industry Case Study in Tehran Stock Exchange) [Volume 18, Issue 66, 2011, Pages 41-52]
  • Fair value Survey of the Residual Earnings, Discounted cash flow and Adjusted earning methods for achieving Fair value in Capital Market [Volume 17, Issue 1, 2010]
  • Fair value Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement [Volume 24, Issue 4, 2017, Pages 573-596]
  • Fair value Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [Volume 24, Issue 4, 2017, Pages 597-621]
  • Fair value Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [Volume 25, Issue 3, 2018, Pages 387-414]
  • Fair value Iranian Auditors Perspectives about Auditing of Fair Value Estimates [Volume 26, Issue 2, 2019, Pages 255-278]
  • Fair value Challenges and Opportunities for Measuring Fair Value, in International Financial Reporting Standards Adoption in Iran [Volume 26, Issue 3, 2019, Pages 456-481]
  • Fair Value-based Financial Report Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [Volume 25, Issue 3, 2018, Pages 387-414]
  • Fai Value-Based Accounting Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [Volume 25, Issue 3, 2018, Pages 387-414]
  • Fama-French three-factor model The role of liquidity factor in explaining the stock returns: New evidence from Tehran Stock Exchange [Volume 22, Issue 3, 2015, Pages 337-362]
  • Family ownership Investigating the Effect of Ownership Structure on Audit Fees [Volume 21, Issue 1, 2014, Pages 57-72]
  • Family ownership Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
  • Final Review Usage of Analytical Procedures in Financial Statements Auditing [Volume 15, Issue 4, 2008]
  • Financial Based Brand Equity (FBBE) Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market [Volume 25, Issue 4, 2018, Pages 571-594]
  • Financial constraint Impact of Financial Constraint on Stock Price Crash Risk with an Emphasis on Discretionary Accruals [Volume 25, Issue 2, 2018, Pages 251-268]
  • Financial constraint The Impact of Financial Constraints on the Relationship between Excess Cash with Trading Continuity and Stock Liquidity [Volume 28, Issue 1, 2021, Pages 31-53]
  • Financial Constraints Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial Constraints [Volume 22, Issue 4, 2015, Pages 461-478]
  • Financial control A Model For Financial control in Metropolitan Municipalities of Iran [(Articles in Press)]
  • Financial Crisis The Effect of Financial Crisis on Earnings Quality [Volume 23, Issue 4, 2016, Pages 415-434]
  • Financial distress Support Vector Machines Application in Financial Distress Prediction of Companies Using Financial Ratios [Volume 15, Issue 4, 2008]
  • Financial distress An analysis of the relationship between financial distress risk and equity returns [Volume 22, Issue 2, 2015, Pages 243-262]
  • Financial distress Reviewing the Effectiveness of Earnings Quality Indices on the Power of Financial Distress Prediction Models [Volume 24, Issue 1, 2017, Pages 103-126]
  • Financial Distress Predicting Models Efficiency Evaluation of Financial variables and Economic variables in Financial Distress Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Financial distress prediction Comparison of Financial Distress Prediction Models Accuracy and its Effect on Earnings Management Tools [Volume 24, Issue 2, 2017, Pages 147-172]
  • Financial Factors and Nonfinancial Factors A Survey of the Affection of Financial and non Financial Factors in Performance Assessment of Job Satisfaction in the View Point of Personnel of Accepted Companies in the Iranian Stock Exchange [Volume 18, Issue 63, 2011, Pages 1-20]
  • Financial Fraud The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect [Volume 28, Issue 1, 2021, Pages 135-160]
  • Financial indices Reviewing the Effectiveness of Earnings Quality Indices on the Power of Financial Distress Prediction Models [Volume 24, Issue 1, 2017, Pages 103-126]
  • Financial Information Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality [Volume 15, Issue 3, 2008]
  • Financial information users - [Volume 11, Issue 1, 2004]
  • Financial Leverage - [Volume 14, Issue 3, 2007]
  • Financial Leverage An Investigation of theInfluence of Key Financial and Economic Indicators on Profitability (Evidence from Stock Exchange Organization of Tehran) [Volume 18, Issue 66, 2011, Pages 1-14]
  • Financial Leverage Impact of Free Cash Flow on Real and Artificial Earnings Management [Volume 24, Issue 3, 2017, Pages 421-440]
  • Financial Leverage Investigating the Effects of Disclosure Quality on the Current and Future Performance of the Companies Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 1-20]
  • Financial Management - [Volume 8, Issue 2, 1999]
  • Financial Module Evaluating the Implementation of Financial Module of Enterprise Resource Planning Systems: Assessing the Subsystems of Financial Module [Volume 21, Issue 3, 2014, Pages 271-292]
  • Financial performance - [Volume 13, Issue 4, 2006]
  • Financial performance The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach [Volume 24, Issue 2, 2017, Pages 221-242]
  • Financial performance Effects of Innovations and Moderating Role of Corporate Social Responsibility on the Financial Performance of the Firms Listed on the Tehran Stock Exchange in Different Industries [Volume 25, Issue 2, 2018, Pages 289-310]
  • Financial Performances The Impact of Institutional Ownership on Current and Future Financial Performance of Listed Companies in Tehran Stock Exchange [Volume 16, Issue 4, 2009]
  • Financial ratios - [Volume 11, Issue 4, 2004]
  • Financial ratios - [Volume 13, Issue 4, 2006]
  • Financial ratios - [Volume 13, Issue 2, 2006]
  • Financial ratios - [Volume 13, Issue 1, 2006]
  • Financial ratios Data Envelopment Analysis Technique: ‌A complementary Method for Traditional ‌Analysis of Financial Ratios [Volume 17, Issue 2, 2010]
  • Financial ratios The Information Content of Financial Statements Accounting Numbers: A Model for Prediction of Earning [Volume 15, Issue 3, 2008]
  • Financial ratios EPS Modeling and Prediction of Listed Companies in Tehran Stock Exchange with GMDH Neural Network Approach [Volume 20, Issue 1, 2013, Pages 1-18]
  • Financial Ratios(ACC) - [Volume 11, Issue 4, 2004]
  • Financial Ratios Based on Cash Flows - [Volume 12, Issue 2, 2005]
  • Financial reporting quality Accruals Quality and Corporate Cash Holdings [Volume 16, Issue 3, 2009]
  • Financial reporting quality The role of financial reporting quality in mitigating the constraining effect of dividend on firms' investment [Volume 22, Issue 2, 2015, Pages 161-182]
  • Financial reporting quality The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit [Volume 25, Issue 1, 2018, Pages 1-20]
  • Financial reporting quality The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach [Volume 25, Issue 3, 2018, Pages 433-455]
  • Financial reporting quality Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [Volume 25, Issue 4, 2018, Pages 457-478]
  • Financial reporting quality The Effect of Agency Costs and Financial Reporting Quality on Investment Risk at Companies Listed in TSE [Volume 19, Issue 3, 2012, Pages 21-42]
  • Financial reporting quality The Role of Iranian Banks’ Loan Loss Provision Quality in Dealing with Banking System Crisis [Volume 26, Issue 3, 2019, Pages 435-455]
  • Financial reporting quality The Mediating Role of Financial Reporting Quality on the Relationship between Financial Statement Comparability and Cash Holdings [Volume 27, Issue 1, 2020, Pages 132-153]
  • Financial Restatement The Effects of Auditor’s Characteristics on the Financial Restatement [Volume 20, Issue 3, 2013, Pages 85-100]
  • Financial Statement Analysis - [Volume 8, Issue 2, 1999]
  • Financial Statement Comparability The Effect of Financial Statement Comparability on Future Earnings Response Coefficients [Volume 22, Issue 4, 2015, Pages 479-500]
  • Financial Statement Comparability The Mediating Role of Financial Reporting Quality on the Relationship between Financial Statement Comparability and Cash Holdings [Volume 27, Issue 1, 2020, Pages 132-153]
  • Financial Statement Comparability The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry [Volume 27, Issue 3, 2020, Pages 473-494]
  • Financial Statement Comparability Investigating the Relationship between Social Responsibility Index and Financial Statement Comparability in the Company Life Cycle Stages [Volume 28, Issue 1, 2021, Pages 1-30]
  • Financial statement fraud The Analysis of Benford's Law Ability to Identify and Predict Financial Fraud Detection [Volume 24, Issue 2, 2017, Pages 283-302]
  • Financial statement manipulation The Analysis of Benford's Law Ability to Identify and Predict Financial Fraud Detection [Volume 24, Issue 2, 2017, Pages 283-302]
  • Financial Statements - [Volume 13, Issue 2, 2006]
  • Financial Statements Prediction of Stock Return by Fundamental Analysis Strategy [Volume 18, Issue 65, 2011, Pages 79-98]
  • Financial Statements. An Investigation of Effect of Disclosure Informational Noise on Risk and Return in Tehran Stock Exchange [Volume 19, Issue 67, 2012, Pages 31-54]
  • Financial statements and analysis - [Volume 11, Issue 1, 2004]
  • Financial Statements Comparability A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [(Articles in Press)]
  • Financial Statements Comparability A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [Volume 27, Issue 4, 2020, Pages 546-580]
  • Financial status The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange [Volume 24, Issue 1, 2017, Pages 127-146]
  • Financial status Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange [Volume 25, Issue 3, 2018, Pages 327-346]
  • Financial Strategy Usefulness of Capital Structure and its change for achieving financial strategies of companies in the Tehran Stock Exchange [Volume 18, Issue 64, 2011, Pages 73-90]
  • Financial Structure - [Volume 14, Issue 2, 2007]
  • Financial Structure Usefulness of Capital Structure and its change for achieving financial strategies of companies in the Tehran Stock Exchange [Volume 18, Issue 64, 2011, Pages 73-90]
  • Financial Variables Efficiency Evaluation of Financial variables and Economic variables in Financial Distress Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Financing Leverage Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [(Articles in Press)]
  • Financing Leverage Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [Volume 27, Issue 4, 2020, Pages 495-522]
  • Financing Resources - [Volume 12, Issue 4, 2005]
  • Financing Through Equity Financing and ‍Changes in the Level of Conditional Accounting Conservatism [Volume 18, Issue 66, 2011, Pages 15-28]
  • Financing Through Long-Terms Debt Financing and ‍Changes in the Level of Conditional Accounting Conservatism [Volume 18, Issue 66, 2011, Pages 15-28]
  • Firm Review Predict of Earning Forecast by Management and Influence Factors on this Forecaste [Volume 15, Issue 1, 2008]
  • Firm Relationship between Cash Distribution, Size and Error Prediction of Future Cash Flows [Volume 20, Issue 1, 2013, Pages 77-92]
  • Firm-based Variables Dividend Drivers: Market Signals [Volume 18, Issue 63, 2011, Pages 36-69]
  • Firm growth rate The Effect of the Level of Firm Growth Rate on the Influence of Information Disclosure on Stock Risk Premium [Volume 27, Issue 3, 2020, Pages 381-409]
  • Firms - [Volume 13, Issue 2, 2006]
  • Firm Size - [Volume 14, Issue 1, 2007]
  • Firm Size The relationship between Debt Contracts, Firm Size, and Conservatism among listed Firms in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Firm Size The Relation between Accounting earnings’ Timeliness and Conservatism with Firm size and Auditor size [Volume 18, Issue 64, 2011, Pages 1-18]
  • Firm Size. The Investigation of Impact of Capital Structure, Ownership Structure and Firm Size on Conservatism [Volume 19, Issue 67, 2012, Pages 1-14]
  • Firm-specific discretionary accruals The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns [Volume 26, Issue 1, 2019, Pages 151-168]
  • Firm-specific Earning The Effect of Financial Statement Comparability on Future Earnings Response Coefficients [Volume 22, Issue 4, 2015, Pages 479-500]
  • Firm’s Size - [Volume 11, Issue 3, 2004]
  • Firm Value - [Volume 13, Issue 3, 2006]
  • Firm Value The Investigation the Effect of Corporate Governance on Firm Value with Emphasis on Investment Efficiency in Listed Firms at Tehran Stock Exchange (TSE) [Volume 22, Issue 1, 2015, Pages 125-142]
  • Firm Value Value relevance of voluntary disclosure in capital market of Iran [Volume 22, Issue 3, 2015, Pages 279-300]
  • Firm Value Studying the Impact of Stakeholder Management on Dividends and Firm Value [Volume 24, Issue 3, 2017, Pages 371-394]
  • Firm Value Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? [Volume 26, Issue 1, 2019, Pages 39-64]
  • Firm Value The Relationship between the Value Added Intellectual Capital and the Financial, Economic and Stock Market Performance of Companies Listed in the Stock Exchange of Iran [Volume 19, Issue 4, 2012, Pages 15-32]
  • Firm Value Investigating of the Nonlinear Relationship between Voluntary Disclosure and Firm Value by the Use of PSTR Model [Volume 27, Issue 2, 2020, Pages 231-257]
  • Firm with losses The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran [Volume 25, Issue 1, 2018, Pages 91-112]
  • Five section Model - [Volume 13, Issue 3, 2006]
  • Flexibility The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach [Volume 24, Issue 2, 2017, Pages 221-242]
  • Flow of economic resources focus Evaluation of the Possibility of Reform in the Financial Accounting and Reporting System of the Iranian Governmental Universities [Volume 16, Issue 2, 2009]
  • Forecast earnings based random walk Review Predict of Earning Forecast by Management and Influence Factors on this Forecaste [Volume 15, Issue 1, 2008]
  • Forecast Horizon The effective Factors on Accuracy of Forecasted Earning Evidence from Tehran Stock Exchange [Volume 17, Issue 3, 2010]
  • Forecasting Models - [Volume 10, Issue 4, 2003]
  • Form and Substance Form and Substance and Their Gap in Accounting [Volume 20, Issue 3, 2013, Pages 27-46]
  • Formation period The Investigating Overreaction of Investors to Patterns of Past Financial Performance Measures in the Tehran Stock Exchange [Volume 16, Issue 1, 2009]
  • Four section Model - [Volume 13, Issue 3, 2006]
  • Fraud The Analysis of the Executive Overconfidence in Fraudulent Companies [Volume 24, Issue 2, 2017, Pages 243-262]
  • Fraud Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [(Articles in Press)]
  • Fraud Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [Volume 27, Issue 4, 2020, Pages 604-623]
  • Fraudulent financial reporting Managerial ability, Political Connections and Fraudulent Financial Reporting [Volume 26, Issue 2, 2019, Pages 217-238]
  • Fraudulent financial reporting Machiavellianism, Idealism, Relativism, Fraudulent financial reporting. [Volume 26, Issue 3, 2019, Pages 413-434]
  • Free Cash Flow The Effect of Free Cash Flow Agency Problem on Value Relevance of Earnings and Book value [Volume 20, Issue 1, 2013, Pages 35-52]
  • Free Cash Flow The Relation among Growth Opportunities in Valuation of Free Cash Flow [Volume 20, Issue 1, 2013, Pages 113-132]
  • Free Cash Flow Investigation of the Outcomes Resulting from Managers' Myopia Based on Agency Theory and Free Cash Flow Hypothesis [Volume 23, Issue 4, 2016, Pages 546-527]
  • Free Cash Flow Auditor Industry Specialization, Free Cash Flow and Earning Management through Related Party Transactions [Volume 24, Issue 1, 2017, Pages 41-60]
  • Free Cash Flow An Investigation of Relationship between Free Cash Flow and Real Earnings Management in Iranian listed Companies [Volume 19, Issue 4, 2012, Pages 63-78]
  • Free Cash Flow Forecast Error Relationship between Cash Distribution, Size and Error Prediction of Future Cash Flows [Volume 20, Issue 1, 2013, Pages 77-92]
  • Free Cash Flow Hypothesis Agency Problems and Audit Fees Further Tests of the Free Cash Flow Hypothesis [Volume 19, Issue 2, 2012, Pages 97-122]
  • Free cash flows Impact of Free Cash Flow on Real and Artificial Earnings Management [Volume 24, Issue 3, 2017, Pages 421-440]
  • Free cash flows The Impact of Political Connections on Overinvestment and Firm Performance [Volume 25, Issue 2, 2018, Pages 181-198]
  • Free float Investigation of Relevance of Free Float of the Companies in Tehran Stock Exchange with their Rate of Return [Volume 15, Issue 2, 2008]
  • Fruad The Prediction of Earnings Manipulation: Development of a Model [Volume 23, Issue 1, 2016, Pages 73-96]
  • Fulmer Model Applicational Investigation of Altman and Fulmer Bankruptcy Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Fundamental Analysis - [Volume 13, Issue 1, 2006]
  • Fundamental Analysis Prediction of Stock Return by Fundamental Analysis Strategy [Volume 18, Issue 65, 2011, Pages 79-98]
  • Fundamental Variables - [Volume 13, Issue 1, 2006]
  • Future Earnings - [Volume 12, Issue 4, 2005]
  • Future Earnings Response Coefficient (FERC) Investigating the effect of Income Smoothing on Information Content of Current Earnings about Predicting Future Earnings [Volume 16, Issue 1, 2009]
  • Future Earnings Response Coefficients The Effect of Financial Statement Comparability on Future Earnings Response Coefficients [Volume 22, Issue 4, 2015, Pages 479-500]
  • Future Firm Performance Influence Of Manager's Abilities On The Relation Between Real Earning Management And Future Firm Performance [Volume 23, Issue 2, 2016, Pages 253-267]
  • Future Performance The Role of Environmental Uncertainty, Financial Constraints and Accounting Conservatism in Limiting the Performance Outcomes Due to Manager Overconfidence [Volume 25, Issue 3, 2018, Pages 347-366]
  • Future Performance Investigating the Effects of Disclosure Quality on the Current and Future Performance of the Companies Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 1-20]
  • Future Performance Information Disclosure Tone and Future Performance [Volume 26, Issue 4, 2019, Pages 570-594]
  • Future research directions A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
  • Future Researches Directions Analysis of Public Sector Accounting Researches in Iran and Future Researches Directions [Volume 23, Issue 4, 2016, Pages 547-574]
  • Futures Contracts Survey of the Factors Affecting Liquidity of Futures Contracts in Iran Mercantile Exchange [Volume 17, Issue 1, 2010]
  • Futures Study Structural analysis of the drivers affecting the future of corporate reporting in Iran [(Articles in Press)]
  • Futures Study Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran [Volume 27, Issue 4, 2020, Pages 523-545]
  • Future stock price crash risk The Investigation of Information Asymmetry’s Moderating Effect on the Relationship between Dividend Payments and Future Stock Price Crash Risk of Firms Listed on the Tehran Stock Exchange [Volume 25, Issue 4, 2018, Pages 537-554]
  • Future Stock Return The Effect of Audit Quality on Future Stock Returns of Listed Companies in Tehran Stock Exchange [Volume 20, Issue 4, 2013, Pages 1-20]
  • Fuzzy Delphi A Model For Financial control in Metropolitan Municipalities of Iran [(Articles in Press)]
  • Fuzzy Delphi Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran [Volume 27, Issue 4, 2020, Pages 523-545]
  • Fuzzy Delphi and Structural Analysis Structural analysis of the drivers affecting the future of corporate reporting in Iran [(Articles in Press)]
  • Fuzzy Hierarchical Analysis A Model For Financial control in Metropolitan Municipalities of Iran [(Articles in Press)]
  • Fuzzy logic Investigation on the Factors Affecting the Audit Quality in Iran According to the Indicators of the Public Company Accounting Oversight Board (PICAOB) [Volume 24, Issue 3, 2017, Pages 441-462]

G

  • Gains (Losses) - [Volume 13, Issue 1, 2006]
  • Game theory Design and analysis of Manager- Shareholder strategy game: An application of game, earnings management and corporate governance theories [Volume 22, Issue 2, 2015, Pages 221-242]
  • Gender The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics [Volume 23, Issue 4, 2016, Pages 507-526]
  • Gender discrimination Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession [Volume 23, Issue 1, 2016, Pages 97-116]
  • Gender Diversity Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 303-322]
  • Gender Diversity Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test [Volume 26, Issue 4, 2019, Pages 544-569]
  • General Accounting Office - [Volume 10, Issue 4, 2003]
  • Generalized Least Squares - [Volume 14, Issue 1, 2007]
  • Generalized Method of Moments - [Volume 14, Issue 1, 2007]
  • General Managers Bonus Plans - [Volume 11, Issue 2, 2004]
  • General words Information Disclosure Tone and Future Performance [Volume 26, Issue 4, 2019, Pages 570-594]
  • Genetic algorithm Pricing Initial Public Offerings: combining Artificial Neural Networks and Genetic Algorithm [Volume 16, Issue 4, 2009]
  • Genetic Algorithms Genetic Algorithms in Determining Optimal Capital Structure of Firms Accepted in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Genetic Algorithms Active Portfolio Management Modeling with VaR and Genetic Algorithms [Volume 18, Issue 64, 2011, Pages 19-34]
  • Genetic Algorithms The Application of Genetic Algorithms in Bankruptcy Predication and the Comparison of it with Altman’s Z-model listed companies in Tehran Stocks Exchange (TSE) [Volume 18, Issue 65, 2011, Pages 99-114]
  • GMDH Neural Network EPS Modeling and Prediction of Listed Companies in Tehran Stock Exchange with GMDH Neural Network Approach [Volume 20, Issue 1, 2013, Pages 1-18]
  • Going-Concern Audit Opinion and Earnings Management: Uncertainty in Going-concern [Volume 21, Issue 3, 2014, Pages 313-328]
  • Going-Concern Assumption - [Volume 12, Issue 2, 2005]
  • Going concern opinion The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
  • Good news Conservatism in Financial Reporting: The Relation between Asymmetric Timeliness of Earnings and MTB Ratio [Volume 15, Issue 3, 2008]
  • Good news The Effect of Uncertainty Level on Stock Prices Reaction to the Good News and Bad News during Business Cycles [Volume 21, Issue 1, 2014, Pages 89-108]
  • Good news The Effect of Bankruptcy Contagion on Earnings Informativeness [Volume 26, Issue 1, 2019, Pages 1-18]
  • Good news and Bad news The Link between Information Asymmetry and Conservatism in Financial Reporting [Volume 16, Issue 1, 2009]
  • Good-news timeliness Discussing Aggregation Bias in Estimates of Conditional Conservatism using Ball, Kothari and Nikolayev Model [Volume 24, Issue 1, 2017, Pages 1-18]
  • Governmental Accounting - [Volume 12, Issue 3, 2005]
  • Governmental Financial Statements - [Volume 12, Issue 3, 2005]
  • Government Debt Control Privatization, Corporate Governance and Firm Performance [Volume 21, Issue 3, 2014, Pages 349-370]
  • Government Finance Statistics System - [Volume 12, Issue 3, 2005]
  • Grounded theory Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement [Volume 24, Issue 4, 2017, Pages 573-596]
  • Grounded theory Developing a Model for Protecting Investors' Rights with Emphasis on Accounting Constructs [Volume 26, Issue 2, 2019, Pages 193-216]
  • Grounded theory Design a Model for Auditor's Professional Judgment [Volume 27, Issue 1, 2020, Pages 60-86]
  • Grounded theory Expanding of Total Interpretative and Structural of Causal Causes Professional Maturity of Auditors [Volume 27, Issue 3, 2020, Pages 334-359]
  • Grounded Theory Approach Conceptualizing Wise Auditor Decision Making based on Grounded Theory Approach [Volume 26, Issue 2, 2019, Pages 301-326]
  • Grounded Theory Approach Develop a Model for Selecting an Independent Auditor in Iran [Volume 27, Issue 2, 2020, Pages 258-287]
  • Grow in Operating Earning - [Volume 13, Issue 3, 2006]
  • Growth The Differential Persistence of Accrual and Cash Flow Components of Earnings and Predicting of Future Profitability [Volume 18, Issue 63, 2011, Pages 81-94]
  • Growth and value stocks anomaly Investigating the Relationship between Accounting Ratios and Skewness of Stock Return to Explain the Growth and Value Stocks Anomaly [Volume 23, Issue 4, 2016, Pages 461-482]
  • Growth in Net Earning - [Volume 13, Issue 3, 2006]

H

  • Hierarchical Analysis Investigating the Factors Affecting the bias of tax auditors in professional judgments [(Articles in Press)]
  • Hierarchical Analysis Method Investigation on the Factors Affecting the Audit Quality in Iran According to the Indicators of the Public Company Accounting Oversight Board (PICAOB) [Volume 24, Issue 3, 2017, Pages 441-462]
  • Hierarchical Bayesian method The Effects of Accounting Variables and Firm’s Characteristics on Stock prices of Companies Listed in TSE [Volume 17, Issue 4, 2010, Pages 1-16]
  • Higher Education Investigation of Accounting Education System Efficiency in Iranian Universities [Volume 19, Issue 67, 2012, Pages 119-142]
  • High frequency data Transactional Prices Intraday Evidence from Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Hofstede's cultural framework organizational culture and corporate tax compliance (The Case study of Large Taxpayers Units) [Volume 23, Issue 1, 2016, Pages 1-18]
  • Hot Hand - [Volume 12, Issue 4, 2005]
  • HTML HyperText Markup Language - [Volume 13, Issue 3, 2006]
  • Human The Relationship of Intellectual Capital (Human, Customer and Structural) and the Performance of Insurance Industry " Managers' View Points" [Volume 17, Issue 2, 2010]
  • Human capital The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
  • Human capital The effective factors on disclosure of intellectual capital in listed companies in Tehran stock exchange [Volume 21, Issue 2, 2014, Pages 251-270]
  • Human Relations - [Volume 8, Issue 2, 1999]
  • Hurdle Rates - [Volume 11, Issue 2, 2004]

I

  • Idealism Machiavellianism, Idealism, Relativism, Fraudulent financial reporting. [Volume 26, Issue 3, 2019, Pages 413-434]
  • Idiosyncratic Risk A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [(Articles in Press)]
  • Idiosyncratic Risk A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [Volume 27, Issue 4, 2020, Pages 546-580]
  • IFRS Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [Volume 24, Issue 4, 2017, Pages 597-621]
  • Ilami Achaemenian Analyzing Persepolis Fortification Tablets with Focusing on Accounting and Bookkeeping Methods [Volume 20, Issue 4, 2013, Pages 113-134]
  • Illiquidity The Role of Liquidity Factors and Illiquidity Risk on Excess Stock Return in Tehran Stock Exchange [Volume 15, Issue 4, 2008]
  • Imaged financial Ratios Imaged financial Ratios and Bankruptcy Prediction using Convolutional Neural Networks and comparison with traditional models [(Articles in Press)]
  • Implied risk premium The Effect of the Level of Firm Growth Rate on the Influence of Information Disclosure on Stock Risk Premium [Volume 27, Issue 3, 2020, Pages 381-409]
  • In - [Volume 8, Issue 2, 1999]
  • Income Manipulation - [Volume 13, Issue 1, 2006]
  • Income Smoothing - [Volume 13, Issue 2, 2006]
  • Income Smoothing - [Volume 13, Issue 1, 2006]
  • Income Smoothing - [Volume 14, Issue 1, 2007]
  • Income Smoothing The Effect of Dividend Increase on Investor Behavior [Volume 15, Issue 2, 2008]
  • Income Smoothing Investigating the effect of Income Smoothing on Information Content of Current Earnings about Predicting Future Earnings [Volume 16, Issue 1, 2009]
  • Income Smoothing The Impact of Income Smoothing on the Future Earnings Response Coefficients Coefficient with the Effect of Moderating Different Information Environments [Volume 23, Issue 3, 2016, Pages 289-310]
  • Income Tax Rate - [Volume 13, Issue 2, 2006]
  • Increasing Earnings Firms - [Volume 12, Issue 2, 2005]
  • Incremental Information Content - [Volume 13, Issue 4, 2006]
  • Incremental Information Content - [Volume 13, Issue 1, 2006]
  • Incremental Information Content The Effect of Information Content of Economic Value-Added and Traditional Criteria on Firms’ Markets Value Added [Volume 20, Issue 2, 2013, Pages 1-18]
  • Independence of internal audit Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
  • Independent Audit - [Volume 11, Issue 1, 2004]
  • Independent Audit Auditors’ perceptions of professional skepticism in audit work [Volume 23, Issue 1, 2016, Pages 117-135]
  • Independent Auditing Agency Costs & Independent Audit Services Pricing [Volume 15, Issue 4, 2008]
  • Independent Auditing Profession SWOT analysis for the independent audit profession in Iran [(Articles in Press)]
  • Independent auditor report Evaluation the Relationship between the Type of Independent Auditor's Opinion and Earnings Quality [Volume 24, Issue 4, 2017, Pages 483-502]
  • Independent Auditors - [Volume 11, Issue 4, 2004]
  • Independent Auditors The Role of Auditor's Psychological Empowerment in Observance of the Code of Professional Conduct: An Emphasis on Moderating Role of Organizational Status and Job Experience [Volume 25, Issue 1, 2018, Pages 71-90]
  • Independent Auditors Design a Model for Auditor's Professional Judgment [Volume 27, Issue 1, 2020, Pages 60-86]
  • Independent Auditor's Opinion Effectiveness of Manager’s Performance on Independent Auditor’s Opinion in Listed Companies of Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 1-14]
  • Indexes of Performance Assessment - [Volume 11, Issue 3, 2004]
  • Indirect method A Comparative Review of Predictive Ability of Direct and Indirect Methods Cash Flow Information [Volume 16, Issue 3, 2009]
  • Industries The Impact of Institutional Ownership on Current and Future Financial Performance of Listed Companies in Tehran Stock Exchange [Volume 16, Issue 4, 2009]
  • Industry - [Volume 12, Issue 4, 2005]
  • Industry-Level Earning The Effect of Financial Statement Comparability on Future Earnings Response Coefficients [Volume 22, Issue 4, 2015, Pages 479-500]
  • Industry specialization - [Volume 14, Issue 3, 2007]
  • Industry-specific discretionary accruals The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns [Volume 26, Issue 1, 2019, Pages 151-168]
  • Industry Type - [Volume 11, Issue 3, 2004]
  • Inflation - [Volume 11, Issue 1, 2004]
  • Inflation accounting - [Volume 11, Issue 1, 2004]
  • Inflation accounting Presenting a Model for Inflation Accounting in Iran [Volume 22, Issue 1, 2015, Pages 105-124]
  • Influential Investment Indices Sensitivity Analysis of Ranking the Factors Influencing the Investment Decision in Tehran Stock Exchange Listed Companies [Volume 18, Issue 65, 2011, Pages 1-18]
  • Information accounting quality Investigating the Effect of Quality Accounting Information and Information Uncertainty on the Investor Sentiment [Volume 25, Issue 1, 2018, Pages 21-50]
  • Informational content of earnings Conservatism and the Informational Content of Earnings [Volume 23, Issue 4, 2016, Pages 435-460]
  • Information ambiguity The Empirical Test of Comparing the Cost of Equity Capital Efficiency under Information Ambiguity and Value Relevance of Earning [Volume 26, Issue 4, 2019, Pages 499-516]
  • Information Asymmetry - [Volume 12, Issue 4, 2005]
  • Information Asymmetry - [Volume 12, Issue 3, 2005]
  • Information Asymmetry The Link between Information Asymmetry and Conservatism in Financial Reporting [Volume 16, Issue 1, 2009]
  • Information Asymmetry Corporate Disclosure Quality (consist of timeliness and reliability) and Earnings Management [Volume 16, Issue 2, 2009]
  • Information Asymmetry Accruals Quality and Corporate Cash Holdings [Volume 16, Issue 3, 2009]
  • Information Asymmetry Relationship between the Some of Corporate Governance Mechanisms and Information Asymmetry in the Firms listed in Tehran Stock Exchange [Volume 16, Issue 4, 2009]
  • Information Asymmetry Ownership Dispersion and Stock Liquidity [Volume 17, Issue 2, 2010]
  • Information Asymmetry Institutional Ownership and Stock Liquidity: Evidence from Iran [Volume 17, Issue 3, 2010]
  • Information Asymmetry The Effect of Audit Quality on Future Stock Returns of Listed Companies in Tehran Stock Exchange [Volume 20, Issue 4, 2013, Pages 1-20]
  • Information Asymmetry The Impact of Disclosure Quality on the Various Earnings Management [Volume 20, Issue 4, 2013, Pages 21-38]
  • Information Asymmetry The Effect of Dividend Payments and Bad News Hoarding on Stock Price Crash Risk with an Emphasis on Information Asymmetry [Volume 24, Issue 1, 2017, Pages 19-40]
  • Information Asymmetry Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]
  • Information Asymmetry The Investigation of Information Asymmetry’s Moderating Effect on the Relationship between Dividend Payments and Future Stock Price Crash Risk of Firms Listed on the Tehran Stock Exchange [Volume 25, Issue 4, 2018, Pages 537-554]
  • Information Asymmetry Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? [Volume 26, Issue 1, 2019, Pages 39-64]
  • Information Asymmetry Conservatism and Reduce Stock Price Crash Risk [Volume 19, Issue 3, 2012, Pages 99-118]
  • Information Asymmetry The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry [Volume 27, Issue 3, 2020, Pages 473-494]
  • Information Asymmetry A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [(Articles in Press)]
  • Information Asymmetry A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [Volume 27, Issue 4, 2020, Pages 546-580]
  • Information Content - [Volume 14, Issue 1, 2007]
  • Information Content Conservatism and information content of financial statements items [Volume 18, Issue 64, 2011, Pages 57-72]
  • Information Content The Information Content of Quarterly Earnings Announcements [Volume 18, Issue 65, 2011, Pages 115-130]
  • Information Content of Earning The role of managers' ability and smoothing dividends in changing the information content of current earnings [(Articles in Press)]
  • Information Content of Earning The Role of Managers' Ability and Smoothing Dividends in Changing the Information Content of Current Earnings [Volume 27, Issue 4, 2020, Pages 581-603]
  • Information content of financial statements The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran [Volume 25, Issue 1, 2018, Pages 91-112]
  • Information disclosure The Effect of the Level of Firm Growth Rate on the Influence of Information Disclosure on Stock Risk Premium [Volume 27, Issue 3, 2020, Pages 381-409]
  • Information Environment Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [Volume 26, Issue 4, 2019, Pages 615-638]
  • Information Environments The Impact of Income Smoothing on the Future Earnings Response Coefficients Coefficient with the Effect of Moderating Different Information Environments [Volume 23, Issue 3, 2016, Pages 289-310]
  • Information quality The Effect of Audit Quality on Future Stock Returns of Listed Companies in Tehran Stock Exchange [Volume 20, Issue 4, 2013, Pages 1-20]
  • Information risk Studying the effect of information risk and transaction costs on stock market reaction to earnings news [Volume 23, Issue 2, 2016, Pages 235-252]
  • Information technology. Efficiency Measurement Using Data Envelopment Analysis in TSE Listed Companies (Applying Information Technology Criteria’s) [Volume 15, Issue 1, 2008]
  • Information Technology - [Volume 13, Issue 4, 2006]
  • Information Technology - [Volume 13, Issue 1, 2006]
  • Information uncertainty The effect of Income smoothing on firm's information uncertainty, stock returns and cost of equity [Volume 18, Issue 64, 2011, Pages 91-112]
  • Information uncertainty Investigating the Effect of Quality Accounting Information and Information Uncertainty on the Investor Sentiment [Volume 25, Issue 1, 2018, Pages 21-50]
  • Informativeness Investigating the effect of Income Smoothing on Information Content of Current Earnings about Predicting Future Earnings [Volume 16, Issue 1, 2009]
  • Infrastructure Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement [Volume 24, Issue 4, 2017, Pages 573-596]
  • Initial Overreaction The Evaluation Investor's Underreaction in the Tehran Stock Exchange (TSE) [Volume 16, Issue 1, 2009]
  • Initial public offering - [Volume 13, Issue 3, 2006]
  • Initial public offerings Pricing Initial Public Offerings: combining Artificial Neural Networks and Genetic Algorithm [Volume 16, Issue 4, 2009]
  • Innovation Effects of Innovations and Moderating Role of Corporate Social Responsibility on the Financial Performance of the Firms Listed on the Tehran Stock Exchange in Different Industries [Volume 25, Issue 2, 2018, Pages 289-310]
  • Institutional investors - [Volume 12, Issue 4, 2005]
  • Institutional investors The impact of corporate governance mechanisms on the tax gap of listed companies in Tehran Stock Exchange [Volume 21, Issue 4, 2014, Pages 409-430]
  • Institutional investors The review of earnings management in different level of conservatism and institutional investors base on Benford law [Volume 23, Issue 2, 2016, Pages 213-234]
  • Institutional Ownership The Relationship between Institutional Investors and Earnings Informativeness [Volume 16, Issue 1, 2009]
  • Institutional Ownership The Relationship between Institutional Stock Ownership and Earnings Management in Listed Companies on Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Institutional Ownership The Impact of Institutional Ownership on Current and Future Financial Performance of Listed Companies in Tehran Stock Exchange [Volume 16, Issue 4, 2009]
  • Institutional Ownership Institutional Ownership and Stock Liquidity: Evidence from Iran [Volume 17, Issue 3, 2010]
  • Institutional Ownership The Relationship between Institutional Investors and Corporate Value [Volume 15, Issue 3, 2008]
  • Institutional Ownership The Investigation of Impact of Capital Structure, Ownership Structure and Firm Size on Conservatism [Volume 19, Issue 67, 2012, Pages 1-14]
  • Institutional Ownership The Relationship between Earnings Quality and Stock Return, Intermediation of Institutional Ownership in Enlisted Companies in Tehran Stock Exchange [Volume 20, Issue 2, 2013, Pages 65-86]
  • Institutional Ownership Investigating the Effect of Ownership Structure on Audit Fees [Volume 21, Issue 1, 2014, Pages 57-72]
  • Institutional Ownership Social Responsibility Disclosure and Corporate Governance [Volume 21, Issue 3, 2014, Pages 329-348]
  • Institutional Ownership Impact of Institutional Ownership on the Relationship between Managers` Overconfidence and Financial Leverage of the Companies Listed in the Tehran Stock Exchange [Volume 26, Issue 4, 2019, Pages 482-498]
  • Institutional Ownership Concentration The Relationship between Institutional Stock Ownership and Earnings Management in Listed Companies on Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Institutional Ownership Concentration Investigating the Impact of Institutional Ownership Concentration on the Relationship between Board Independence and Audit Services Fees: Contraposition Supply & Demand Based Perspectives [Volume 27, Issue 1, 2020, Pages 32-59]
  • Instrumental variables The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit [Volume 25, Issue 1, 2018, Pages 1-20]
  • Intellectual The Relationship of Intellectual Capital (Human, Customer and Structural) and the Performance of Insurance Industry " Managers' View Points" [Volume 17, Issue 2, 2010]
  • Intellectual Capital - [Volume 10, Issue 4, 2003]
  • Intellectual Capital Measuring Intellectual Capital and Investigate the Association Between the Intellectual Capital and Financial Returns of Companies [Volume 16, Issue 3, 2009]
  • Intellectual Capital The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
  • Intellectual Capital The Impact of Intellectual Capital on Firms Market Value and Financial Performance [Volume 19, Issue 2, 2012, Pages 17-30]
  • Intellectual Capital The relationship between intellectual capital, adjusted economic value added and stock liquidity [Volume 22, Issue 4, 2015, Pages 541-560]
  • Intellectual Capital Investigating the Effect of Intellectual Capital on Cost Stickiness of Listed Companies in the Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 395-420]
  • Intellectual Capital The Relationship between the Value Added Intellectual Capital and the Financial, Economic and Stock Market Performance of Companies Listed in the Stock Exchange of Iran [Volume 19, Issue 4, 2012, Pages 15-32]
  • Intellectual Capital (IC) Measurement - [Volume 12, Issue 1, 2005]
  • Interim Earning News The Effect of Conservatism and Delay in Simultaneous News Disclosure of Interim Earnings and Annual Earnings Forecast on Stock Market Reaction [Volume 24, Issue 2, 2017, Pages 173-196]
  • Intermediate accounting Increasing Accounting Learning Through Concept Map [Volume 26, Issue 3, 2019, Pages 394-412]
  • Internal and external control mechanisms The Relationship Between Voluntary Disclosure and Outside Directors [Volume 16, Issue 3, 2009]
  • Internal and external corporate governance quality Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? [Volume 26, Issue 1, 2019, Pages 39-64]
  • Internal audit An Examination on the Effect of Certain Internal Audit Variables on the Planning of External Audit [Volume 16, Issue 4, 2009]
  • Internal audit A Survey on Key Components of Internal Audit [Volume 25, Issue 1, 2018, Pages 135-158]
  • Internal audit Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
  • Internal audit effectiveness Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
  • Internal Locus of Control The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit [Volume 25, Issue 3, 2018, Pages 415-432]
  • Internal rate of return Market Reaction to Substantial Deviations from Dividend Trends [Volume 18, Issue 66, 2011, Pages 29-40]
  • Internal Whistle Blowing The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect [Volume 28, Issue 1, 2021, Pages 135-160]
  • International financial reporting standard No. 13 Iranian Auditors Perspectives about Auditing of Fair Value Estimates [Volume 26, Issue 2, 2019, Pages 255-278]
  • International financial reporting standards Challenges and Opportunities for Measuring Fair Value, in International Financial Reporting Standards Adoption in Iran [Volume 26, Issue 3, 2019, Pages 456-481]
  • International Financial Reporting Standards (IFRS) Identification and Ranking of Barriers to the Expected Credit Loss (ECL) Model Implementation in Iranian Banks Using the FAHP and WASPAS Technique [Volume 26, Issue 2, 2019, Pages 239-254]
  • International research in accounting Effective Research Collaboration, Status and Barriers: An Important Factor for Accepting Articles in Top International Accounting Journals [(Articles in Press)]
  • International standard of auditing 700 (Revised) Challenges and Opportunities of Changing the Auditor Report in Iran [Volume 26, Issue 3, 2019, Pages 348-370]
  • International standard of auditing 701 Challenges and Opportunities of Changing the Auditor Report in Iran [Volume 26, Issue 3, 2019, Pages 348-370]
  • International Standard of Financial Reporting No. 13 Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [Volume 25, Issue 3, 2018, Pages 387-414]
  • Inter-organizational Users - [Volume 11, Issue 3, 2004]
  • Inter-transaction Duration The Information Content of Inter-transaction Duration [Volume 19, Issue 67, 2012, Pages 15-30]
  • Intrinsic Environment Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [(Articles in Press)]
  • Intrinsic Environment Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [Volume 27, Issue 4, 2020, Pages 604-623]
  • Intrinsic risk The Explanation of Degree of Economic Leverage (DEL) for Testing Beta Coefficient and Corporate Performance Evaluation (Sale's Change) Case Study (Iran Khodro Disel Corporation) [Volume 15, Issue 2, 2008]
  • Investing Developing a Model for Protecting Investors' Rights with Emphasis on Accounting Constructs [Volume 26, Issue 2, 2019, Pages 193-216]
  • Investment - [Volume 11, Issue 2, 2004]
  • Investment - [Volume 13, Issue 4, 2006]
  • Investment - [Volume 13, Issue 2, 2006]
  • Investment - [Volume 14, Issue 2, 2007]
  • Investment The investigating Response of Investors to Aspect of Accruals, Investment [Volume 17, Issue 3, 2010]
  • Investment Sensitivity Analysis of Ranking the Factors Influencing the Investment Decision in Tehran Stock Exchange Listed Companies [Volume 18, Issue 65, 2011, Pages 1-18]
  • Investment cash flow sensitivity The Effect of the Audit Fee Type on Investment Cash Flow Sensitivity [Volume 26, Issue 1, 2019, Pages 65-86]
  • Investment-Cash Flow Sensitivity An Empirical Study of the Relationship between Investment-Cash Flow Sensitivity and Accounting Conservatism (Efficient Contracting View or Distortion of Information Systems View?) [Volume 20, Issue 3, 2013, Pages 59-84]
  • Investment companies Study relation between selected ratios & measures in Investment Companies at Tehran Stock Exchange [Volume 18, Issue 65, 2011, Pages 19-40]
  • Investment Decisions of Managers The Relationship of Accounting Conservatism and Investment Decisions of Managers [Volume 19, Issue 67, 2012, Pages 91-104]
  • Investment Efficiency The Relationship between Audit Quality and Investment Efficiency [Volume 20, Issue 2, 2013, Pages 19-42]
  • Investment Efficiency The Investigation the Effect of Corporate Governance on Firm Value with Emphasis on Investment Efficiency in Listed Firms at Tehran Stock Exchange (TSE) [Volume 22, Issue 1, 2015, Pages 125-142]
  • Investment in innovation activities Company Stakeholder Capability Relationship and Company's Investment in Innovation Activities [Volume 27, Issue 2, 2020, Pages 180-201]
  • Investment period Survey Investment Period Influence on Investment Company’s Performance in Tehran Stock Exchange (period 1381- 1385) [Volume 15, Issue 1, 2008]
  • Investment Risk The Effect of Agency Costs and Financial Reporting Quality on Investment Risk at Companies Listed in TSE [Volume 19, Issue 3, 2012, Pages 21-42]
  • Investor behavior Investor Behavior The Effect of Dividend Increase on Investor Behavior [Volume 15, Issue 2, 2008]
  • Investors - [Volume 11, Issue 3, 2004]
  • Investor sentiment Investigating the Effect of Quality Accounting Information and Information Uncertainty on the Investor Sentiment [Volume 25, Issue 1, 2018, Pages 21-50]
  • Investor sentiment Investigating the Effect of Moderating Managerial Ability on the Relationship between Investor Sentiment and Accounting Conservatism [Volume 28, Issue 1, 2021, Pages 102-134]
  • Investors' Judgmental and Cognitive Behaviors Evaluating the Effects of Language Judgmental and Cognitive Approaches in Accounting Narratives [Volume 19, Issue 2, 2012, Pages 47-72]
  • Investors myopia The Effect of Investors Myopic on Earnings Management and Companies Investment [Volume 27, Issue 3, 2020, Pages 410-428]
  • Investors protection Developing a Model for Protecting Investors' Rights with Emphasis on Accounting Constructs [Volume 26, Issue 2, 2019, Pages 193-216]
  • IPOs Bubble Identification in Tehran's Stock Exchange: Evidence Based on Time-Varying Present Value Model [Volume 17, Issue 2, 2010]
  • Iran - [Volume 14, Issue 2, 2007]
  • Iran Study of Accounting Knowledge Translation and Its Drawbacks in Iran [Volume 23, Issue 2, 2016, Pages 193-212]
  • Iranian accounting and auditing literature Content Analysis of the Articles of Quarterly Journal of the Iranian Accounting and Auditing Review from the Beginning of the Publication until the End of 2018 [Volume 26, Issue 1, 2019, Pages 123-150]
  • Iranian Accounting education. Investigation of Accounting Education System Efficiency in Iranian Universities [Volume 19, Issue 67, 2012, Pages 119-142]
  • Iranian Certified Public (IACPA) Audit Firms Relationship between Audit Quality and Auditor Size [Volume 17, Issue 3, 2010]
  • Iran's National Petrochemical Company. Factors Influencing the Aadoption of Extensible Financial Reporting Language in the National Iranian Petrochemical Company and Subsidiary Companies [Volume 18, Issue 66, 2011, Pages 81-94]
  • Irreversibility and Uncertainty - [Volume 11, Issue 2, 2004]
  • Islamic Contracts - [Volume 14, Issue 2, 2007]

J

  • Job performance - [Volume 8, Issue 1, 1999]
  • Job satisfaction - [Volume 12, Issue 3, 2005]
  • Job satisfaction An Investigation into the Supervisory Factors Contributing to the Auditors’ Job Satisfaction and Their Intentions to Remain in the Firm: An Iranian Case [Volume 15, Issue 2, 2008]
  • Job satisfaction A Survey of the Affection of Financial and non Financial Factors in Performance Assessment of Job Satisfaction in the View Point of Personnel of Accepted Companies in the Iranian Stock Exchange [Volume 18, Issue 63, 2011, Pages 1-20]
  • Job Security - [Volume 10, Issue 4, 2003]
  • Judgment in Auditing An Examination of the Effects of Experience and Task Complexity on Audit Judgments [Volume 16, Issue 2, 2009]
  • Just - [Volume 8, Issue 2, 1999]

K

L

  • Labor Investigating the Effect of Accruals Quality and Disclosure Quality on Labor Investment Inefficiency [Volume 23, Issue 3, 2016, Pages 269-288]
  • Labor Cost CEO Power and Labor Productivity: An Experimental Test of Tournament Theory [(Articles in Press)]
  • Labor Efficiency CEO Power and Labor Productivity: An Experimental Test of Tournament Theory [(Articles in Press)]
  • Labor productivity CEO Power and Labor Productivity: An Experimental Test of Tournament Theory [(Articles in Press)]
  • Lag Variables - [Volume 13, Issue 2, 2006]
  • Language Evaluating the Effects of Language Judgmental and Cognitive Approaches in Accounting Narratives [Volume 19, Issue 2, 2012, Pages 47-72]
  • Language Construe Evaluating the Effects of Language Judgmental and Cognitive Approaches in Accounting Narratives [Volume 19, Issue 2, 2012, Pages 47-72]
  • Language sentiment Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making [Volume 27, Issue 1, 2020, Pages 87-113]
  • Language Tone Evaluating the Effects of Language Judgmental and Cognitive Approaches in Accounting Narratives [Volume 19, Issue 2, 2012, Pages 47-72]
  • Language Vividness Evaluating the Effects of Language Judgmental and Cognitive Approaches in Accounting Narratives [Volume 19, Issue 2, 2012, Pages 47-72]
  • Language Vividness Evaluating the Effect of the Judgmental Approaches of Language in Reducing Audit Expectation Gap [Volume 20, Issue 3, 2013, Pages 123-144]
  • Large Shareholder Expropriation Control Privatization, Corporate Governance and Firm Performance [Volume 21, Issue 3, 2014, Pages 349-370]
  • Leadership An Investigation into the Supervisory Factors Contributing to the Auditors’ Job Satisfaction and Their Intentions to Remain in the Firm: An Iranian Case [Volume 15, Issue 2, 2008]
  • Least Absolute Deviation - [Volume 14, Issue 1, 2007]
  • Legitimacy Theory Managements' Perceptions about Social Accounting Information Disclosures: Listed Companies in TSE [Volume 15, Issue 3, 2008]
  • Leveraged beta The Explanation of Degree of Economic Leverage (DEL) for Testing Beta Coefficient and Corporate Performance Evaluation (Sale's Change) Case Study (Iran Khodro Disel Corporation) [Volume 15, Issue 2, 2008]
  • Leverage Decision - [Volume 14, Issue 2, 2007]
  • Linear and Non Linear - [Volume 13, Issue 4, 2006]
  • Linear information model - [Volume 14, Issue 2, 2007]
  • Liquidit Portfolio Selection Using Return Mean, Return Standard Deviation and Liquidity in Tehran Stock Exchange [Volume 15, Issue 4, 2008]
  • Liquidity Constraints Portfolio Selection Using Return Mean, Return Standard Deviation and Liquidity in Tehran Stock Exchange [Volume 15, Issue 4, 2008]
  • Liquidity Filtering Portfolio Selection Using Return Mean, Return Standard Deviation and Liquidity in Tehran Stock Exchange [Volume 15, Issue 4, 2008]
  • Liquidity market Relationship between the Some of Corporate Governance Mechanisms and Information Asymmetry in the Firms listed in Tehran Stock Exchange [Volume 16, Issue 4, 2009]
  • Liquidity Ratios - [Volume 12, Issue 2, 2005]
  • Literature Review A review and content analyzing of Iranian auditing research: Two recent decades [Volume 22, Issue 2, 2015, Pages 203-220]
  • Liu's two-factor model The role of liquidity factor in explaining the stock returns: New evidence from Tehran Stock Exchange [Volume 22, Issue 3, 2015, Pages 337-362]
  • Loan Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [Volume 24, Issue 4, 2017, Pages 597-621]
  • Loan loss provision calculating Model The Role of Iranian Banks’ Loan Loss Provision Quality in Dealing with Banking System Crisis [Volume 26, Issue 3, 2019, Pages 435-455]
  • Loan Loss Provisions (LLP) A Conceptual Model for the Reasons and Circumstance of Earnings Management in Iranian Banks [Volume 26, Issue 3, 2019, Pages 371-393]
  • Locus of control The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor [Volume 25, Issue 4, 2018, Pages 555-570]
  • Logistic analysis Efficiency Evaluation of Financial variables and Economic variables in Financial Distress Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Logistic regression - [Volume 12, Issue 3, 2005]
  • Logistic regression Predicting Financial Distress of firms Listed in Tehran Stock Exchange Using Bayesian networks [Volume 16, Issue 2, 2009]
  • Logistic regression Support Vector Machines Application in Financial Distress Prediction of Companies Using Financial Ratios [Volume 15, Issue 4, 2008]
  • Logistic regression The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]
  • Logistic regression Analysis. Usefulness of Capital Structure and its change for achieving financial strategies of companies in the Tehran Stock Exchange [Volume 18, Issue 64, 2011, Pages 73-90]
  • Logistics Regression The effect of Characteristics of Board of Director on Reporting of Independent Auditors and Accepting Companies which Was Accepted in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 95-112]
  • Logit Model - [Volume 13, Issue 1, 2006]
  • Logit regression The Analysis of the Executive Overconfidence in Fraudulent Companies [Volume 24, Issue 2, 2017, Pages 243-262]
  • Logit regression Auditor Reporting and Audit Fees: The role of Business Strategies [Volume 26, Issue 4, 2019, Pages 517-543]
  • Long run stock price performance - [Volume 13, Issue 3, 2006]
  • Loser Firms - [Volume 11, Issue 4, 2004]
  • Loser Portfolio - [Volume 12, Issue 2, 2005]
  • Loser Portfolio The Investigating Overreaction of Investors to Patterns of Past Financial Performance Measures in the Tehran Stock Exchange [Volume 16, Issue 1, 2009]
  • Loser Stock Survey of the Excess Return of Earning and Price Momentum Strategy in Tehran Stock Exchange (TSE) [Volume 17, Issue 3, 2010]
  • Lower of Cost or Net Sales Price - [Volume 13, Issue 1, 2006]

M

  • Machiavellianism Machiavellianism, Idealism, Relativism, Fraudulent financial reporting. [Volume 26, Issue 3, 2019, Pages 413-434]
  • Machiavellianism Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [(Articles in Press)]
  • Machiavellianism Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [Volume 27, Issue 4, 2020, Pages 604-623]
  • Machine learning models Comparison of Financial Distress Prediction Models Accuracy and its Effect on Earnings Management Tools [Volume 24, Issue 2, 2017, Pages 147-172]
  • Macroeconomic Variables (nominal and Real) - [Volume 14, Issue 1, 2007]
  • Making Dicision - [Volume 14, Issue 1, 2007]
  • Management Accounting - [Volume 10, Issue 4, 2003]
  • Management Accounting - [Volume 8, Issue 2, 1999]
  • Management Accounting Education - [Volume 12, Issue 3, 2005]
  • Management compensation Behavioral Explanation of Management Decision Making in Intangible Asset Investments: Compensation Hypothesis Test by Laboratory Approach [Volume 25, Issue 4, 2018, Pages 479-496]
  • Management decision making Behavioral Explanation of Management Decision Making in Intangible Asset Investments: Compensation Hypothesis Test by Laboratory Approach [Volume 25, Issue 4, 2018, Pages 479-496]
  • Management Deliberate Decisions The Impact of Managers’ Deliberate Decisions on Costs’ Stickiness [Volume 19, Issue 67, 2012, Pages 73-90]
  • Management Earnings Forecast Accuracy Audit Firm Tenure and Earnings Forecasts Accuracy: Evidence from Firms Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 61-78]
  • Management forecast Error An Investigation of Relationship between Management Forecast Error with Abnormal Rate of Return and Systematic Risk at Tehran Stock Exchange [Volume 18, Issue 66, 2011, Pages 53-68]
  • Management Forecast Precision An Investigation of Relationship between Management Forecast Error with Abnormal Rate of Return and Systematic Risk at Tehran Stock Exchange [Volume 18, Issue 66, 2011, Pages 53-68]
  • Management Performance Index Effectiveness of Manager’s Performance on Independent Auditor’s Opinion in Listed Companies of Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 1-14]
  • Management support Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
  • Manager` earnings forecast errors Review Predict of Earning Forecast by Management and Influence Factors on this Forecaste [Volume 15, Issue 1, 2008]
  • Managerial ability Managerial ability, Political Connections and Fraudulent Financial Reporting [Volume 26, Issue 2, 2019, Pages 217-238]
  • Managerial ability Investigating the Effect of Moderating Managerial Ability on the Relationship between Investor Sentiment and Accounting Conservatism [Volume 28, Issue 1, 2021, Pages 102-134]
  • Managerial Caution The Impact of Managerial Caution on Operating Performance and Accounting Conservatism [Volume 21, Issue 3, 2014, Pages 387-407]
  • Managerial share ownership (MSO) - [Volume 13, Issue 3, 2006]
  • Manager over-confidence The Role of Environmental Uncertainty, Financial Constraints and Accounting Conservatism in Limiting the Performance Outcomes Due to Manager Overconfidence [Volume 25, Issue 3, 2018, Pages 347-366]
  • Manager Reward The Mutual Effect of Volatilities of Return on Assets and Securities on Reward of Managers Based on Growth Rate of Cash Assets [Volume 23, Issue 1, 2016, Pages 55-72]
  • Managers The Relation between Accounting Comparability and Earning Management [Volume 24, Issue 4, 2017, Pages 527-550]
  • Manager's Abilities Influence Of Manager's Abilities On The Relation Between Real Earning Management And Future Firm Performance [Volume 23, Issue 2, 2016, Pages 253-267]
  • Managers' Ability The role of managers' ability and smoothing dividends in changing the information content of current earnings [(Articles in Press)]
  • Managers' Ability The Role of Managers' Ability and Smoothing Dividends in Changing the Information Content of Current Earnings [Volume 27, Issue 4, 2020, Pages 581-603]
  • Managers' myopia Investigation of the Outcomes Resulting from Managers' Myopia Based on Agency Theory and Free Cash Flow Hypothesis [Volume 23, Issue 4, 2016, Pages 546-527]
  • Manager’s narcissism The Effect of CEO Narcissism on Voluntary Disclosure [Volume 27, Issue 4, 2020, Pages 649-671]
  • Manager's Overconfidence Impact of Institutional Ownership on the Relationship between Managers` Overconfidence and Financial Leverage of the Companies Listed in the Tehran Stock Exchange [Volume 26, Issue 4, 2019, Pages 482-498]
  • Mandatory Audit Firm Rotation Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition [Volume 23, Issue 3, 2016, Pages 333-352]
  • Mandatory Disclosure. The Effects of Materiality Threshold and Managers' Voluntary Incentives on Disclosure of Information in the Financial Statement of Companies Listed in Tehran Stock Exchange [Volume 19, Issue 67, 2012, Pages 55-72]
  • Marginal tax rate Identifying Tax Factors Effecting Debt Tax Advantage in Financing for listed Firms in Tehran Stock Exchange [Volume 16, Issue 1, 2009]
  • Marginal value of cash holdings Over-Investment, the Marginal Value of Cash Holdings and Corporate Governance [Volume 24, Issue 2, 2017, Pages 263-282]
  • Market-based Variables Dividend Drivers: Market Signals [Volume 18, Issue 63, 2011, Pages 36-69]
  • Market depth Survey of the Factors Affecting Liquidity of Futures Contracts in Iran Mercantile Exchange [Volume 17, Issue 1, 2010]
  • Market efficiency The Analysis of Shares' Price predictability by Variance Ratio Tests and Random Walk Hypothesis in Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 101-118]
  • Market index Survey Investment Period Influence on Investment Company’s Performance in Tehran Stock Exchange (period 1381- 1385) [Volume 15, Issue 1, 2008]
  • Marketing Identifying and Ranking the Marketing Strategies in Auditing Profession [Volume 27, Issue 1, 2020, Pages 114-131]
  • Marketing & research & development expenditures Investigation of the Outcomes Resulting from Managers' Myopia Based on Agency Theory and Free Cash Flow Hypothesis [Volume 23, Issue 4, 2016, Pages 546-527]
  • Marketing strategies Identifying and Ranking the Marketing Strategies in Auditing Profession [Volume 27, Issue 1, 2020, Pages 114-131]
  • Market Microstructure Transactional Prices Intraday Evidence from Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Market Microstructure The Information Content of Inter-transaction Duration [Volume 19, Issue 67, 2012, Pages 15-30]
  • Market reaction Studying the effect of information risk and transaction costs on stock market reaction to earnings news [Volume 23, Issue 2, 2016, Pages 235-252]
  • Market Reaction. Conditional and Unconditional Persistence of RNOA and Its Dupont Components [Volume 19, Issue 67, 2012, Pages 105-118]
  • Market reactions - [Volume 11, Issue 3, 2004]
  • Market Risk Measures - [Volume 13, Issue 4, 2006]
  • Market share Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]
  • Market Share Changes Survey of the relation between market share changes and valuation of future earnings and growth opportunities [Volume 17, Issue 1, 2010]
  • Market value added - [Volume 13, Issue 3, 2006]
  • Market value added Relationship among EVA, Profitability Ratios and Market value added of listed companies in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Market value added The Effect of Information Content of Economic Value-Added and Traditional Criteria on Firms’ Markets Value Added [Volume 20, Issue 2, 2013, Pages 1-18]
  • Market values - [Volume 14, Issue 3, 2007]
  • Market Value to Book Value Ratio The Relationship of Accounting Conservatism and Investment Decisions of Managers [Volume 19, Issue 67, 2012, Pages 91-104]
  • Market Value to Book Value Ratio. The Impact of Intellectual Capital on Firms Market Value and Financial Performance [Volume 19, Issue 2, 2012, Pages 17-30]
  • Markowitz Model - [Volume 13, Issue 4, 2006]
  • Materiality Threshold The Effects of Materiality Threshold and Managers' Voluntary Incentives on Disclosure of Information in the Financial Statement of Companies Listed in Tehran Stock Exchange [Volume 19, Issue 67, 2012, Pages 55-72]
  • Maximum likelihood - [Volume 14, Issue 1, 2007]
  • Meaningful learning Increasing Accounting Learning Through Concept Map [Volume 26, Issue 3, 2019, Pages 394-412]
  • Mean Reversion The Study of Mean Reversion in Tehran Security Exchange Using Variance Ratio Test [Volume 16, Issue 1, 2009]
  • Measurability Evaluation of the Possibility of Reform in the Financial Accounting and Reporting System of the Iranian Governmental Universities [Volume 16, Issue 2, 2009]
  • Measurement - [Volume 14, Issue 2, 2007]
  • Measurement Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement [Volume 24, Issue 4, 2017, Pages 573-596]
  • Measurement error The Dilemma of Audit Quality Measuring in Archival Studies: Critiques and Suggestions for Iran’s Research Setting [Volume 26, Issue 1, 2019, Pages 87-122]
  • Mentoring An Investigation into the Supervisory Factors Contributing to the Auditors’ Job Satisfaction and Their Intentions to Remain in the Firm: An Iranian Case [Volume 15, Issue 2, 2008]
  • Merger and Acquisition Economic Value Added (EVA) in target companies of Tehran Stock Exchang (TSE) [Volume 17, Issue 1, 2010]
  • Meta analysis - [Volume 13, Issue 4, 2006]
  • Meta analysis An investigation on the capability of Meta-analysis in identification of bankruptcy prediction variables [Volume 21, Issue 2, 2014, Pages 189-210]
  • Meta-analysis A Meta-Analysis of Corporate Governance and Earnings Management [Volume 22, Issue 1, 2015, Pages 59-84]
  • Minority Interests - [Volume 10, Issue 4, 2003]
  • Misalignment effect Investigating the Impact of Institutional Ownership Concentration on the Relationship between Board Independence and Audit Services Fees: Contraposition Supply & Demand Based Perspectives [Volume 27, Issue 1, 2020, Pages 32-59]
  • Models of the Decision An Examination of the Effects of Experience and Task Complexity on Audit Judgments [Volume 16, Issue 2, 2009]
  • Moderating Variables Effects of Innovations and Moderating Role of Corporate Social Responsibility on the Financial Performance of the Firms Listed on the Tehran Stock Exchange in Different Industries [Volume 25, Issue 2, 2018, Pages 289-310]
  • Modified accrual basis Evaluation of the Possibility of Reform in the Financial Accounting and Reporting System of the Iranian Governmental Universities [Volume 16, Issue 2, 2009]
  • Modified auditor's report CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
  • Modified audit report Comparison to woo independent auditors and financial variables in predicting bankruptcy [Volume 18, Issue 65, 2011, Pages 63-78]
  • Modified Jones Model THE ROLE OF DISCRETIONARY ACCRUALS IN EARNINGS MANAGEMENT OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE (TSE) [Volume 12, Issue 4, 2005, Pages 61-74]
  • Momentum Threshold Autoregressive Model The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
  • Monetary Ethics The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics [Volume 23, Issue 4, 2016, Pages 507-526]
  • Motivation Theory - [Volume 8, Issue 1, 1999]
  • Moving Average - [Volume 14, Issue 3, 2007]
  • Moving Average Rule - [Volume 13, Issue 1, 2006]
  • MTB Conservatism in Financial Reporting: The Relation between Asymmetric Timeliness of Earnings and MTB Ratio [Volume 15, Issue 3, 2008]
  • Multi-Criteria Decision Making The effect of political connections with the government on the relationship between ownership concentration with quality of financial reporting and the cost of equity capital [Volume 21, Issue 4, 2014, Pages 449-470]
  • Multi- Resolution Analysis A Survey of the time scale of capital asset pricing model (CAPM) by wavelet Transfarm [Volume 16, Issue 4, 2009]

N

  • Naïve bayes Predicting Financial Distress of firms Listed in Tehran Stock Exchange Using Bayesian networks [Volume 16, Issue 2, 2009]
  • Narcissism Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [Volume 25, Issue 4, 2018, Pages 457-478]
  • Narrative review A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
  • Nash equilibrium Design and analysis of Manager- Shareholder strategy game: An application of game, earnings management and corporate governance theories [Volume 22, Issue 2, 2015, Pages 221-242]
  • Nash equilibrium Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
  • National Iranian Oil Company and its Subsidiary Companies Designing Human Resources Valuation Model and its Reporting at the National Iranian Oil Company and its Subsidiary Companies [Volume 26, Issue 2, 2019, Pages 279-300]
  • Nature of Disclosure Assessment of the Quantitative and Nature of Social and Environmental Information Disclosure in Iran [Volume 19, Issue 3, 2012, Pages 43-60]
  • Net income - [Volume 12, Issue 1, 2005]
  • Net Operating Assets The Effect of Life-Cycle Stages and Accounting Conservatism on Firm Valuation [Volume 17, Issue 1, 2010]
  • Net operating profit An investigation of Relationship between Accounting and Economical Performance Measures with Market Value of Companies in Cement and Petrochimical Industries in Tehran Stock Exchange [Volume 17, Issue 3, 2010]
  • Net Operating Working Capital The Relationship between Additional Working Capital and Stock’s Excess Return in Tehran Stock Exchange Accepted Companies [Volume 20, Issue 2, 2013, Pages 109-132]
  • Neural Network Earnings Management Prediction Using Neural Networks and Decision Tree in TSE [Volume 19, Issue 2, 2012, Pages 31-46]
  • Noise of Information An Investigation of Effect of Disclosure Informational Noise on Risk and Return in Tehran Stock Exchange [Volume 19, Issue 67, 2012, Pages 31-54]
  • Non Audit Fees and Auditor Independence - [Volume 13, Issue 2, 2006]
  • Non Audit Services - [Volume 13, Issue 2, 2006]
  • Non-debt tax shield Identifying Tax Factors Effecting Debt Tax Advantage in Financing for listed Firms in Tehran Stock Exchange [Volume 16, Issue 1, 2009]
  • Nondiscretionary accrual - [Volume 11, Issue 2, 2004]
  • Nondiscretionary Accruals - [Volume 13, Issue 1, 2006]
  • Non Discretionary Accruals THE ROLE OF DISCRETIONARY ACCRUALS IN EARNINGS MANAGEMENT OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE (TSE) [Volume 12, Issue 4, 2005, Pages 61-74]
  • Non-executive Directors Social Responsibility Disclosure and Corporate Governance [Volume 21, Issue 3, 2014, Pages 329-348]
  • Non Financial information - [Volume 11, Issue 4, 2004]
  • Non-financial measures Identification of Nonfinancial Measures through Thematic Analysis Identifying Non-financial Measures Based on Thematic Analysis Method [Volume 28, Issue 1, 2021, Pages 161-180]
  • Nonincresing Earnings Firms - [Volume 12, Issue 2, 2005]
  • Non-Numerical Reporting Evaluating the Effects of Language Judgmental and Cognitive Approaches in Accounting Narratives [Volume 19, Issue 2, 2012, Pages 47-72]
  • Nonparametric Regression. - [Volume 14, Issue 1, 2007]
  • Normal audit fee The Effect of the Audit Fee Type on Investment Cash Flow Sensitivity [Volume 26, Issue 1, 2019, Pages 65-86]
  • Normal Stock Return - [Volume 11, Issue 3, 2004]
  • Normative model - [Volume 11, Issue 1, 2004]
  • Number of Purchasers - [Volume 11, Issue 4, 2004]
  • Number of Revisions The effective Factors on Accuracy of Forecasted Earning Evidence from Tehran Stock Exchange [Volume 17, Issue 3, 2010]

O

  • Off-Type Dividend Yields - [Volume 11, Issue 3, 2004]
  • Off-Type Stock Return - [Volume 11, Issue 3, 2004]
  • Omponents of Accounting Earning - [Volume 11, Issue 4, 2004]
  • On line Continuous Financial Reporting - [Volume 13, Issue 1, 2006]
  • Open trading days Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]
  • Operating Cash Flow Forecast - [Volume 10, Issue 4, 2003]
  • Operating Cash Flow Forecast Error Relationship between Cash Distribution, Size and Error Prediction of Future Cash Flows [Volume 20, Issue 1, 2013, Pages 77-92]
  • Operating Cash Flow (OCF) - [Volume 11, Issue 4, 2004]
  • Operating Cash Flows - [Volume 13, Issue 2, 2006]
  • Operating Cash Flows - [Volume 14, Issue 3, 2007]
  • Operating Cash Flows The Differential Persistence of Accrual and Cash Flow Components of Earnings and Predicting of Future Profitability [Volume 18, Issue 63, 2011, Pages 81-94]
  • Operating Cash Flows Earnings Quality; Bankruptcy Risk and Future Cash Flows [Volume 20, Issue 1, 2013, Pages 93-112]
  • Operating Cash Flows. The Relationship of Accounting Conservatism and Investment Decisions of Managers [Volume 19, Issue 67, 2012, Pages 91-104]
  • Operating Income - [Volume 12, Issue 1, 2005]
  • Operating Income - [Volume 13, Issue 2, 2006]
  • Operating Liability Leverage Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [(Articles in Press)]
  • Operating Liability Leverage Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [Volume 27, Issue 4, 2020, Pages 495-522]
  • Operating Performance The Impact of Managerial Caution on Operating Performance and Accounting Conservatism [Volume 21, Issue 3, 2014, Pages 387-407]
  • Operating profitability Accruals, Cash Flow, and Operating Profitability in the Cross Section of Stock Returns; Evidence from Tehran Stock Exchange (TSE) [Volume 24, Issue 4, 2017, Pages 463-482]
  • Operating Profit (OP) - [Volume 11, Issue 4, 2004]
  • Operational and financial accountability - [Volume 14, Issue 3, 2007]
  • Operational cash flow Earnings Quality and Stock Returns. [Volume 15, Issue 3, 2008]
  • Operation Cash Flows رMarket Information about Firms’ Fundamentals and Earnings Management: Evidence from Companies Listed on the Tehran Stock Exchange (TSE) [Volume 20, Issue 1, 2013, Pages 19-34]
  • Opinion type Evaluation the Relationship between the Type of Independent Auditor's Opinion and Earnings Quality [Volume 24, Issue 4, 2017, Pages 483-502]
  • OPM Conditional and Unconditional Persistence of RNOA and Its Dupont Components [Volume 19, Issue 67, 2012, Pages 105-118]
  • Opportunistic Behavior Hypothesis Earning Quality and Listing Companies in TSE [Volume 16, Issue 2, 2009]
  • Opportunistic Earnings Management Identification the Efficient and Opportunistic Earnings Management Approaches in the Earnings Quality Levels [Volume 21, Issue 3, 2014, Pages 293-312]
  • Opportunity - [Volume 13, Issue 2, 2006]
  • Optimal Capital Structure - [Volume 12, Issue 1, 2005]
  • Organizational Commitment - [Volume 12, Issue 3, 2005]
  • Organizational Culture organizational culture and corporate tax compliance (The Case study of Large Taxpayers Units) [Volume 23, Issue 1, 2016, Pages 1-18]
  • Organizational Culture The impact of organizational culture on the information disclosure quality (timeliness and reliability) [Volume 23, Issue 3, 2016, Pages 394-414]
  • Organizational Professional Conflict - [Volume 12, Issue 3, 2005]
  • Other Comprehensive Income Items - [Volume 12, Issue 1, 2005]
  • Outer-organizational Users - [Volume 11, Issue 3, 2004]
  • Output- and input-based measures The Dilemma of Audit Quality Measuring in Archival Studies: Critiques and Suggestions for Iran’s Research Setting [Volume 26, Issue 1, 2019, Pages 87-122]
  • Overconfidence The effect of managers' overconfidence on dividend policy in the firms listed in Tehran stock market [Volume 21, Issue 4, 2014, Pages 485-504]
  • Over-confidence CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
  • Overinvestment The Analysis of the Executive Overconfidence in Fraudulent Companies [Volume 24, Issue 2, 2017, Pages 243-262]
  • Overinvestment The Impact of Political Connections on Overinvestment and Firm Performance [Volume 25, Issue 2, 2018, Pages 181-198]
  • Overreaction - [Volume 12, Issue 2, 2005]
  • Overreaction An Investigation of Implementing Contrarian Trading Strategy in Tehran Stock Exchange (TSE) [Volume 15, Issue 1, 2008]
  • Overreaction The Investigating Overreaction of Investors to Patterns of Past Financial Performance Measures in the Tehran Stock Exchange [Volume 16, Issue 1, 2009]
  • Ownership Dispersion Ownership Dispersion and Stock Liquidity [Volume 17, Issue 2, 2010]
  • Ownership Structure The ownership Structure Combinations Effect on the Return of the Accepted Companies in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Ownership Structure The Effect of Corporate Attributes on Quality of Financial Information Reporting of the Listed Companies in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
  • Ownership Structure A Meta-Analysis of Corporate Governance and Earnings Management [Volume 22, Issue 1, 2015, Pages 59-84]
  • Ownership Structure A comparative study of voluntary disclosure under Article 44 of the companies listed on Tehran Stock Exchange: before and after transfer [Volume 22, Issue 4, 2015, Pages 501-520]
  • Ownership Structure Investigating the Effects of Ownership Structure on The Performance of the Companies Accepted in the Tehran Stock Exchange [Volume 15, Issue 4, 2008]

P

  • Panel Data and Cross Sectional Data - [Volume 13, Issue 2, 2006]
  • Panel data method Investigating the Effect of Intellectual Capital on Cost Stickiness of Listed Companies in the Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 395-420]
  • Panel smooth transition regression Investigating of the Nonlinear Relationship between Voluntary Disclosure and Firm Value by the Use of PSTR Model [Volume 27, Issue 2, 2020, Pages 231-257]
  • Parent and Subsidiary Business Units - [Volume 10, Issue 4, 2003]
  • Partial Least Square (PLS) The Impact of Institutional Ownership on Current and Future Financial Performance of Listed Companies in Tehran Stock Exchange [Volume 16, Issue 4, 2009]
  • Particle Swarm Optimization Algorithm Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [Volume 26, Issue 4, 2019, Pages 615-638]
  • Passive Management Investment Company - [Volume 12, Issue 4, 2005]
  • Past information - [Volume 14, Issue 3, 2007]
  • Paying accounts Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange [Volume 25, Issue 3, 2018, Pages 327-346]
  • PE Factor - [Volume 14, Issue 1, 2007]
  • P/E ratio - [Volume 14, Issue 1, 2007]
  • Percent Accruals The Compare of Excess Returns of Portfolio Based on Traditional Accruals and Percent Accruals [Volume 20, Issue 3, 2013, Pages 101-123]
  • Perception Gap - [Volume 12, Issue 3, 2005]
  • Performance Assessment - [Volume 11, Issue 4, 2004]
  • Performance Assessment Processes Fairness A Survey of the Affection of Financial and non Financial Factors in Performance Assessment of Job Satisfaction in the View Point of Personnel of Accepted Companies in the Iranian Stock Exchange [Volume 18, Issue 63, 2011, Pages 1-20]
  • Performance based budgeting Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University [Volume 15, Issue 2, 2008]
  • Performance Budgeting Challenges, Problems, and Guidelines of Budgeting Systems in Higher Education, case study: "University of Tehran" [Volume 17, Issue 1, 2010]
  • Performance Evaluation - [Volume 12, Issue 1, 2005]
  • Performance Evaluation An investigation of Relationship between Accounting and Economical Performance Measures with Market Value of Companies in Cement and Petrochimical Industries in Tehran Stock Exchange [Volume 17, Issue 3, 2010]
  • Performance Evaluation The relationship between intellectual capital, adjusted economic value added and stock liquidity [Volume 22, Issue 4, 2015, Pages 541-560]
  • Performance Evaluation Ratios Study relation between selected ratios & measures in Investment Companies at Tehran Stock Exchange [Volume 18, Issue 65, 2011, Pages 19-40]
  • Performance measurement indicators - [Volume 14, Issue 3, 2007]
  • Performance measures Study relation between selected ratios & measures in Investment Companies at Tehran Stock Exchange [Volume 18, Issue 65, 2011, Pages 19-40]
  • Performance variability The Interaction Impact of Accruals Quality and Corporate Governance Quality on Performance Variability [Volume 27, Issue 3, 2020, Pages 454-472]
  • Persepolis Fortification Tablets Analyzing Persepolis Fortification Tablets with Focusing on Accounting and Bookkeeping Methods [Volume 20, Issue 4, 2013, Pages 113-134]
  • Persistence The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange [Volume 24, Issue 1, 2017, Pages 127-146]
  • Persistence of Earning The Relationship between Earnings Quality and Stock Return, Intermediation of Institutional Ownership in Enlisted Companies in Tehran Stock Exchange [Volume 20, Issue 2, 2013, Pages 65-86]
  • PFABC costing system Investigation the Effective Contingent Constructs of Implementation of the PFABC Costing System: The Gap between Theory and Practice [Volume 27, Issue 2, 2020, Pages 307-333]
  • Physical Capital The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
  • Political connections The effect of political connections with the government on the relationship between ownership concentration with quality of financial reporting and the cost of equity capital [Volume 21, Issue 4, 2014, Pages 449-470]
  • Political connections The Impact of Political Connections on Overinvestment and Firm Performance [Volume 25, Issue 2, 2018, Pages 181-198]
  • Political connections Managerial ability, Political Connections and Fraudulent Financial Reporting [Volume 26, Issue 2, 2019, Pages 217-238]
  • Political Costs A Review of Relationship between the Political Costs and Conservatism in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
  • Political Economy Theory Managements' Perceptions about Social Accounting Information Disclosures: Listed Companies in TSE [Volume 15, Issue 3, 2008]
  • Political Economy Theory The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran [Volume 25, Issue 1, 2018, Pages 91-112]
  • Poor Accruals Quality The Relationship between Accruals Quality and Cost of Capital in Iran [Volume 15, Issue 4, 2008]
  • Portfolio - [Volume 13, Issue 4, 2006]
  • Portfolio Relationship between Disclosure Quality (Including Reliability and Timeliness) on Stock Value of Companies Listed on the Tehran Exchange [Volume 20, Issue 2, 2013, Pages 133-147]
  • Portfolio optimization Active Portfolio Management Modeling with VaR and Genetic Algorithms [Volume 18, Issue 64, 2011, Pages 19-34]
  • Portfolio return of investment company Survey Investment Period Influence on Investment Company’s Performance in Tehran Stock Exchange (period 1381- 1385) [Volume 15, Issue 1, 2008]
  • Portfolio theory Investigation the Effect of Stock’s Alternative Assets Fluctuations on the Stock Price Index [Volume 20, Issue 1, 2013, Pages 53-76]
  • Post-Audit of Capital Budgeting - [Volume 6, Issue 1, 1997]
  • Post Earnings Announcement Drift The Evaluation Investor's Underreaction in the Tehran Stock Exchange (TSE) [Volume 16, Issue 1, 2009]
  • Practitioners - [Volume 12, Issue 3, 2005]
  • Predictability - [Volume 14, Issue 2, 2007]
  • Predictability The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange [Volume 24, Issue 1, 2017, Pages 127-146]
  • Predict detection fraud The Analysis of Benford's Law Ability to Identify and Predict Financial Fraud Detection [Volume 24, Issue 2, 2017, Pages 283-302]
  • Predicting Operating Cash Flow - [Volume 11, Issue 4, 2004]
  • Present Value Model The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
  • President Dual The effect of Characteristics of Board of Director on Reporting of Independent Auditors and Accepting Companies which Was Accepted in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 95-112]
  • Presumptive doubt An Investigation of the Relationship between Two Dimensions of Presumptive Doubt and Professional Skepticism With Professional Judgment of an Auditor [Volume 23, Issue 2, 2016, Pages 173-192]
  • Price changes - [Volume 11, Issue 1, 2004]
  • Price-earning Multiple (PIE) - [Volume 12, Issue 2, 2005]
  • Price index - [Volume 12, Issue 3, 2005]
  • Price Momentum Survey of the Excess Return of Earning and Price Momentum Strategy in Tehran Stock Exchange (TSE) [Volume 17, Issue 3, 2010]
  • Price synchronization The Effect of Managers Expectations Stickiness on Relationship between Sustainability of Profitability Anomalies and Stock Price Synchronicity [Volume 25, Issue 3, 2018, Pages 367-386]
  • Pricing of Accounting Information Quality Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran [(Articles in Press)]
  • Prior-Period Adjustments An Investigation of Effect of Disclosure Informational Noise on Risk and Return in Tehran Stock Exchange [Volume 19, Issue 67, 2012, Pages 31-54]
  • Private Benefits Hypothesis The Relationship between Institutional Investors and Earnings Informativeness [Volume 16, Issue 1, 2009]
  • Processing fluency Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making [Volume 27, Issue 1, 2020, Pages 87-113]
  • Product competition market Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [Volume 26, Issue 4, 2019, Pages 615-638]
  • Product differentiation strategy Investigating the Effect of Competitive Strategies on the Competitive Power Growth of Listed Companies in Tehran Stock Exchange - Comparison Pre-Sanction with Sanction Period Models [Volume 27, Issue 2, 2020, Pages 288-306]
  • Productivity Paradox - [Volume 13, Issue 4, 2006]
  • Product market competition Reviewing Influential Factors on Capital Structure of Firms Listed in Tehran Security Exchange with Emphases on Production Market Competition [Volume 20, Issue 3, 2013, Pages 1-26]
  • Product market competition Product Market Competition, Related Party Transactions and Fee of Audit Services [Volume 24, Issue 1, 2017, Pages 61-80]
  • Product market competition The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior [Volume 24, Issue 4, 2017, Pages 503-526]
  • Professional Commitment - [Volume 12, Issue 3, 2005]
  • Professional Commitment The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit [Volume 25, Issue 3, 2018, Pages 415-432]
  • Professional Investors’ Judgments - [Volume 13, Issue 3, 2006]
  • Professional judgment An Investigation of the Relationship between Two Dimensions of Presumptive Doubt and Professional Skepticism With Professional Judgment of an Auditor [Volume 23, Issue 2, 2016, Pages 173-192]
  • Professional judgment Design a Model for Auditor's Professional Judgment [Volume 27, Issue 1, 2020, Pages 60-86]
  • Professional maturity Expanding of Total Interpretative and Structural of Causal Causes Professional Maturity of Auditors [Volume 27, Issue 3, 2020, Pages 334-359]
  • Professional skepticism Auditors’ perceptions of professional skepticism in audit work [Volume 23, Issue 1, 2016, Pages 117-135]
  • Professional skepticism An Investigation of the Relationship between Two Dimensions of Presumptive Doubt and Professional Skepticism With Professional Judgment of an Auditor [Volume 23, Issue 2, 2016, Pages 173-192]
  • Professional ties A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting [Volume 25, Issue 2, 2018, Pages 233-250]
  • Profit - [Volume 11, Issue 2, 2004]
  • Profit - [Volume 11, Issue 3, 2004]
  • Profitability - [Volume 14, Issue 3, 2007]
  • Profitability Genetic Algorithms in Determining Optimal Capital Structure of Firms Accepted in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Profitability The Differential Persistence of Accrual and Cash Flow Components of Earnings and Predicting of Future Profitability [Volume 18, Issue 63, 2011, Pages 81-94]
  • Profitability The impact of firm's cash holding level on the relationship between working capital and profitability [Volume 23, Issue 1, 2016, Pages 39-54]
  • Profitability. An Investigation of theInfluence of Key Financial and Economic Indicators on Profitability (Evidence from Stock Exchange Organization of Tehran) [Volume 18, Issue 66, 2011, Pages 1-14]
  • Profitability anomalies The Effect of Managers Expectations Stickiness on Relationship between Sustainability of Profitability Anomalies and Stock Price Synchronicity [Volume 25, Issue 3, 2018, Pages 367-386]
  • Profitability Ratios - [Volume 12, Issue 4, 2005]
  • Profit Growth and Market Added Value - [Volume 11, Issue 2, 2004]
  • Profit prediction Setting the priority of the factors influencing the amount of accuracy of profit prediction of accepted companies in Tehran Stock Exchange in the time of capital growth [Volume 18, Issue 65, 2011, Pages 41-62]
  • Profit reliability Evaluation the Relationship between the Type of Independent Auditor's Opinion and Earnings Quality [Volume 24, Issue 4, 2017, Pages 483-502]
  • Profits of Per Share EPS Modeling and Prediction of Listed Companies in Tehran Stock Exchange with GMDH Neural Network Approach [Volume 20, Issue 1, 2013, Pages 1-18]
  • Profit sustainability Evaluation the Relationship between the Type of Independent Auditor's Opinion and Earnings Quality [Volume 24, Issue 4, 2017, Pages 483-502]
  • Properly Drawn Up Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion [Volume 24, Issue 3, 2017, Pages 323-348]
  • Provisions - [Volume 12, Issue 4, 2005]
  • Psychological Empowerment The Role of Auditor's Psychological Empowerment in Observance of the Code of Professional Conduct: An Emphasis on Moderating Role of Organizational Status and Job Experience [Volume 25, Issue 1, 2018, Pages 71-90]
  • Public budgeting Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University [Volume 15, Issue 2, 2008]
  • Public budgeting system Tracing Iran Budgeting System Challenges in Order to Develop Regional Justice Approach with Fuzzy Technique [Volume 23, Issue 4, 2016, Pages 483-506]
  • Public Company Accounting Oversight Board (PCAOB) Investigation on the Factors Affecting the Audit Quality in Iran According to the Indicators of the Public Company Accounting Oversight Board (PICAOB) [Volume 24, Issue 3, 2017, Pages 441-462]
  • Public Sector Accounting Analysis of Public Sector Accounting Researches in Iran and Future Researches Directions [Volume 23, Issue 4, 2016, Pages 547-574]

Q

R

  • Raising equity capital from stockholders funds and receivables Studying the Relation Between Earnings Quality and Market Reaction to Raising Equity Capital From Stockholders Funds and Receivables [Volume 15, Issue 1, 2008]
  • Raising Equity Capital from Stockholders' Receivables - [Volume 13, Issue 2, 2006]
  • Random Walk The Study of Mean Reversion in Tehran Security Exchange Using Variance Ratio Test [Volume 16, Issue 1, 2009]
  • Random Walk A Survey of Market Efficiency in Tehran Stock Exchange (TSE ( [Volume 17, Issue 4, 2010, Pages 103-218]
  • Random Walk Hypothesis The Analysis of Shares' Price predictability by Variance Ratio Tests and Random Walk Hypothesis in Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 101-118]
  • Ranking Provide a New Model in the Ranking and Corporate Financial Assessment (Basic Metals Industry Case Study in Tehran Stock Exchange) [Volume 18, Issue 66, 2011, Pages 41-52]
  • Rate of Return on Assets The Impact of Intellectual Capital on Firms Market Value and Financial Performance [Volume 19, Issue 2, 2012, Pages 17-30]
  • Rational Bubbles The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
  • R & D Expenditures A comparative investigation into the Effects of Management Myopia and Earnings Management on Stock Return [Volume 21, Issue 2, 2014, Pages 229-250]
  • Readability Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making [Volume 27, Issue 1, 2020, Pages 87-113]
  • Readability of financial reporting The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
  • Real Activities Manipulation Trade-off between Accrual-based Earnings Management and Real Activities Manipulation [Volume 20, Issue 4, 2013, Pages 39-60]
  • Real activity earnings management Comparison of Financial Distress Prediction Models Accuracy and its Effect on Earnings Management Tools [Volume 24, Issue 2, 2017, Pages 147-172]
  • Real earning management The Relation between Accounting Comparability and Earning Management [Volume 24, Issue 4, 2017, Pages 527-550]
  • Real Earnings management Influence Of Manager's Abilities On The Relation Between Real Earning Management And Future Firm Performance [Volume 23, Issue 2, 2016, Pages 253-267]
  • Real Earnings management Impact of Free Cash Flow on Real and Artificial Earnings Management [Volume 24, Issue 3, 2017, Pages 421-440]
  • Real Earnings management An Investigation of Relationship between Free Cash Flow and Real Earnings Management in Iranian listed Companies [Volume 19, Issue 4, 2012, Pages 63-78]
  • Real Earnings management Real Earnings Management, Corporate Governance Quality and Credit Rating [Volume 26, Issue 4, 2019, Pages 595-614]
  • Real Earnings Management The Impact of Disclosure Quality on the Various Earnings Management [Volume 20, Issue 4, 2013, Pages 21-38]
  • Realized Value Impairment Model Identification and Ranking of Barriers to the Expected Credit Loss (ECL) Model Implementation in Iranian Banks Using the FAHP and WASPAS Technique [Volume 26, Issue 2, 2019, Pages 239-254]
  • Real Options - [Volume 11, Issue 2, 2004]
  • Real Options The Impact of Managerial Caution on Operating Performance and Accounting Conservatism [Volume 21, Issue 3, 2014, Pages 387-407]
  • Recession The Effect of Uncertainty Level on Stock Prices Reaction to the Good News and Bad News during Business Cycles [Volume 21, Issue 1, 2014, Pages 89-108]
  • Recession The Relationship between Audit Fee Discount and Audit Error and Earnings Quality in Times of Recession [Volume 27, Issue 3, 2020, Pages 360-380]
  • Reduced audit quality practices The Study of Individual Resilience Levels, Auditor Stress and Reducing Audit Quality Practices in Audit Profession [Volume 27, Issue 2, 2020, Pages 154-179]
  • Reference Groups - [Volume 14, Issue 2, 2007]
  • Regional Development Tracing Iran Budgeting System Challenges in Order to Develop Regional Justice Approach with Fuzzy Technique [Volume 23, Issue 4, 2016, Pages 483-506]
  • Regional Stock Exchange - [Volume 14, Issue 2, 2007]
  • Related Parties Transaction Product Market Competition, Related Party Transactions and Fee of Audit Services [Volume 24, Issue 1, 2017, Pages 61-80]
  • Related Party Transactions Relationship between Related Party Transactions and Earnings Management [Volume 20, Issue 4, 2013, Pages 77-92]
  • Relationship - [Volume 13, Issue 4, 2006]
  • Relationship marketing - [Volume 14, Issue 1, 2007]
  • Relative and incremental information content - [Volume 14, Issue 1, 2007]
  • Relative Information Content - [Volume 11, Issue 4, 2004]
  • Relative Information Content - [Volume 13, Issue 4, 2006]
  • Relative Information Content - [Volume 13, Issue 1, 2006]
  • Relative Information Content The Effect of Information Content of Economic Value-Added and Traditional Criteria on Firms’ Markets Value Added [Volume 20, Issue 2, 2013, Pages 1-18]
  • Relative Valuation Theory A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [(Articles in Press)]
  • Relative Valuation Theory A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [Volume 27, Issue 4, 2020, Pages 546-580]
  • Relativism Machiavellianism, Idealism, Relativism, Fraudulent financial reporting. [Volume 26, Issue 3, 2019, Pages 413-434]
  • Relevance The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry [Volume 27, Issue 3, 2020, Pages 473-494]
  • Religiosity Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [(Articles in Press)]
  • Religiosity Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [Volume 27, Issue 4, 2020, Pages 604-623]
  • Replacement costs - [Volume 11, Issue 1, 2004]
  • Report and accounting systems - [Volume 14, Issue 3, 2007]
  • Reporting Designing Human Resources Valuation Model and its Reporting at the National Iranian Oil Company and its Subsidiary Companies [Volume 26, Issue 2, 2019, Pages 279-300]
  • Representational Faithfulness of Earning The Relationship between Earnings Quality and Stock Return, Intermediation of Institutional Ownership in Enlisted Companies in Tehran Stock Exchange [Volume 20, Issue 2, 2013, Pages 65-86]
  • Representational Timeliness of Earning The Relationship between Earnings Quality and Stock Return, Intermediation of Institutional Ownership in Enlisted Companies in Tehran Stock Exchange [Volume 20, Issue 2, 2013, Pages 65-86]
  • Research areas Analysis of Public Sector Accounting Researches in Iran and Future Researches Directions [Volume 23, Issue 4, 2016, Pages 547-574]
  • Research areas A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
  • Research priorities - [Volume 11, Issue 1, 2004]
  • Residual Earnings Survey of the Residual Earnings, Discounted cash flow and Adjusted earning methods for achieving Fair value in Capital Market [Volume 17, Issue 1, 2010]
  • Residual income A Comparison of Explanatory Power between Residual Income Valuation and Abnormal Earnings Growth Models in Determining the Value of Companies [Volume 16, Issue 1, 2009]
  • Restatements’ of financial statements Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
  • Return - [Volume 13, Issue 2, 2006]
  • Return - [Volume 13, Issue 1, 2006]
  • Return The ownership Structure Combinations Effect on the Return of the Accepted Companies in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Return Explanation of Capital Asset pricing: Comparison between Models [Volume 17, Issue 4, 2010, Pages 49-116]
  • Return The Investigation about the Ability of Book-to-Market Ratio for Risk Proxy by Leverage-Based Approach [Volume 15, Issue 3, 2008]
  • Return An Investigation of Effect of Disclosure Informational Noise on Risk and Return in Tehran Stock Exchange [Volume 19, Issue 67, 2012, Pages 31-54]
  • Return Continuation The Evaluation Investor's Underreaction in the Tehran Stock Exchange (TSE) [Volume 16, Issue 1, 2009]
  • Return of stock A Survey of the Influence of Earning Sustainability on Value Relevance of Accounting Information [Volume 22, Issue 1, 2015, Pages 41-58]
  • Return on assets Relationship among EVA, Profitability Ratios and Market value added of listed companies in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Return on assets The Differential Persistence of Accrual and Cash Flow Components of Earnings and Predicting of Future Profitability [Volume 18, Issue 63, 2011, Pages 81-94]
  • Return on assets The Mutual Effect of Volatilities of Return on Assets and Securities on Reward of Managers Based on Growth Rate of Cash Assets [Volume 23, Issue 1, 2016, Pages 55-72]
  • Return on assets The Impact of Political Connections on Overinvestment and Firm Performance [Volume 25, Issue 2, 2018, Pages 181-198]
  • Return on equity - [Volume 13, Issue 1, 2006]
  • Return on equity Relationship among EVA, Profitability Ratios and Market value added of listed companies in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Return on owner’s equity Clean Surplus Accounting: Value Relevance of Book Value and Earnings [Volume 15, Issue 2, 2008]
  • Return on Stock - [Volume 13, Issue 1, 2006]
  • Return on Stock The Mutual Effect of Volatilities of Return on Assets and Securities on Reward of Managers Based on Growth Rate of Cash Assets [Volume 23, Issue 1, 2016, Pages 55-72]
  • Return reversal An Investigation of Implementing Contrarian Trading Strategy in Tehran Stock Exchange (TSE) [Volume 15, Issue 1, 2008]
  • Revenue Growth The Investigation Relation between Revenue Growth Sustained earnings with, Earnings response coefficients [Volume 18, Issue 64, 2011, Pages 113-128]
  • Review Process - [Volume 14, Issue 1, 2007]
  • Review study A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
  • Revised Capital Asset Pricing Model Explanation of Capital Asset pricing: Comparison between Models [Volume 17, Issue 4, 2010, Pages 49-116]
  • RFM Model - [Volume 14, Issue 1, 2007]
  • Risk adjusted measures of performance Survey Investment Period Influence on Investment Company’s Performance in Tehran Stock Exchange (period 1381- 1385) [Volume 15, Issue 1, 2008]
  • Risk premium based compamiy characteristics The Effect of the Level of Firm Growth Rate on the Influence of Information Disclosure on Stock Risk Premium [Volume 27, Issue 3, 2020, Pages 381-409]
  • Risk taking The Role of Iranian Banks’ Loan Loss Provision Quality in Dealing with Banking System Crisis [Volume 26, Issue 3, 2019, Pages 435-455]
  • RNOA Conditional and Unconditional Persistence of RNOA and Its Dupont Components [Volume 19, Issue 67, 2012, Pages 105-118]
  • Role Proportion of outside Directors The effect of Characteristics of Board of Director on Reporting of Independent Auditors and Accepting Companies which Was Accepted in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 95-112]

S

  • Sales Forecasts. The Impact of Managers’ Deliberate Decisions on Costs’ Stickiness [Volume 19, Issue 67, 2012, Pages 73-90]
  • Sanction Investigating the Effect of Competitive Strategies on the Competitive Power Growth of Listed Companies in Tehran Stock Exchange - Comparison Pre-Sanction with Sanction Period Models [Volume 27, Issue 2, 2020, Pages 288-306]
  • Scale-free Analysis of Tehran Stock Exchange by Complex Network based on Threshold method [Volume 17, Issue 4, 2010, Pages 33-80]
  • Security Exchange - [Volume 12, Issue 4, 2005]
  • Self-Efficacy The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit [Volume 25, Issue 3, 2018, Pages 415-432]
  • Semantic and Environment Challenges, Problems, and Guidelines of Budgeting Systems in Higher Education, case study: "University of Tehran" [Volume 17, Issue 1, 2010]
  • Sensitivity Analysis Sensitivity Analysis of Ranking the Factors Influencing the Investment Decision in Tehran Stock Exchange Listed Companies [Volume 18, Issue 65, 2011, Pages 1-18]
  • Service quality - [Volume 14, Issue 2, 2007]
  • Shareholders’ Equity - [Volume 13, Issue 1, 2006]
  • Shareholders’ satisfaction Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]
  • Shareholder Value Added A Survey of the Relationship between Corporate Governance with Created Shareholder Value (CSV) and Economic Value Added (EVA) [Volume 19, Issue 2, 2012, Pages 1-16]
  • Share Market Value (MV) - [Volume 11, Issue 3, 2004]
  • Share Mrket Prices - [Volume 12, Issue 1, 2005]
  • Share Price’s Trend - [Volume 11, Issue 2, 2004]
  • Shirata Model - [Volume 12, Issue 3, 2005]
  • Significant Influence - [Volume 10, Issue 4, 2003]
  • Significant reaction. Market Reaction to Substantial Deviations from Dividend Trends [Volume 18, Issue 66, 2011, Pages 29-40]
  • Simulated annealing algorithm (SA) - [Volume 11, Issue 1, 2004]
  • Simultaneous Equations system Exploring the Relationship between Disclosure Quality and the Performance of Tehran Stock Exchange Companies Using a Simultaneous Equations System [Volume 21, Issue 3, 2014, Pages 371-386]
  • Simultaneous Equations system Investigating the Relationship between Growth and Profitability of the Companies Listed in Tehran Stock Exchange Using a Simultaneous Equations System [Volume 21, Issue 1, 2014, Pages 73-88]
  • Simultaneous Equation System Corporate Disclosure Quality (consist of timeliness and reliability) and Earnings Management [Volume 16, Issue 2, 2009]
  • Size - [Volume 13, Issue 3, 2006]
  • Size - [Volume 13, Issue 2, 2006]
  • Size The Effect of Dividend Increase on Investor Behavior [Volume 15, Issue 2, 2008]
  • Size The Role of Liquidity Factors and Illiquidity Risk on Excess Stock Return in Tehran Stock Exchange [Volume 15, Issue 4, 2008]
  • Size Impact of Free Cash Flow on Real and Artificial Earnings Management [Volume 24, Issue 3, 2017, Pages 421-440]
  • Size Investigating the Effects of Disclosure Quality on the Current and Future Performance of the Companies Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 1-20]
  • Size and Science of Auditing - [Volume 12, Issue 2, 2005]
  • Size of Client - [Volume 12, Issue 2, 2005]
  • Skewness Investigating the Relationship between Accounting Ratios and Skewness of Stock Return to Explain the Growth and Value Stocks Anomaly [Volume 23, Issue 4, 2016, Pages 461-482]
  • Smoothness The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange [Volume 24, Issue 1, 2017, Pages 127-146]
  • Social accounting - [Volume 11, Issue 3, 2004]
  • Social and Environmental Disclosure Social Responsibility Disclosure and Corporate Governance [Volume 21, Issue 3, 2014, Pages 329-348]
  • Social and Environmental Disclosure Assessment of the Quantitative and Nature of Social and Environmental Information Disclosure in Iran [Volume 19, Issue 3, 2012, Pages 43-60]
  • Social capital Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
  • Social cognitive theory The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit [Volume 25, Issue 3, 2018, Pages 415-432]
  • Social Responsibility Effects of Innovations and Moderating Role of Corporate Social Responsibility on the Financial Performance of the Firms Listed on the Tehran Stock Exchange in Different Industries [Volume 25, Issue 2, 2018, Pages 289-310]
  • Social Responsibility Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test [Volume 26, Issue 4, 2019, Pages 544-569]
  • Social Responsibility Investigating the Relationship between Social Responsibility Index and Financial Statement Comparability in the Company Life Cycle Stages [Volume 28, Issue 1, 2021, Pages 1-30]
  • Social ties A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting [Volume 25, Issue 2, 2018, Pages 233-250]
  • Sophistication investors The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry [Volume 27, Issue 3, 2020, Pages 473-494]
  • Specialized words Information Disclosure Tone and Future Performance [Volume 26, Issue 4, 2019, Pages 570-594]
  • Sped Organization Strategies - [Volume 10, Issue 4, 2003]
  • Spock Price - [Volume 12, Issue 4, 2005]
  • Stakeholder Management Studying the Impact of Stakeholder Management on Dividends and Firm Value [Volume 24, Issue 3, 2017, Pages 371-394]
  • Stakeholder Theory Managements' Perceptions about Social Accounting Information Disclosures: Listed Companies in TSE [Volume 15, Issue 3, 2008]
  • Stakeholder Theory Studying the Impact of Stakeholder Management on Dividends and Firm Value [Volume 24, Issue 3, 2017, Pages 371-394]
  • Statement of cash flows A Comparative Review of Predictive Ability of Direct and Indirect Methods Cash Flow Information [Volume 16, Issue 3, 2009]
  • Static Model Reviewing Influential Factors on Capital Structure of Firms Listed in Tehran Security Exchange with Emphases on Production Market Competition [Volume 20, Issue 3, 2013, Pages 1-26]
  • Statistical models Comparison of Financial Distress Prediction Models Accuracy and its Effect on Earnings Management Tools [Volume 24, Issue 2, 2017, Pages 147-172]
  • Stickiness of manager's expectations The Effect of Managers Expectations Stickiness on Relationship between Sustainability of Profitability Anomalies and Stock Price Synchronicity [Volume 25, Issue 3, 2018, Pages 367-386]
  • Stochastic Frontier Analysis(SFA) - [Volume 11, Issue 4, 2004]
  • Stock exchange - [Volume 11, Issue 2, 2004]
  • Stock exchange - [Volume 14, Issue 2, 2007]
  • Stock exchange Investigation of Relevance of Free Float of the Companies in Tehran Stock Exchange with their Rate of Return [Volume 15, Issue 2, 2008]
  • Stock Exchange of Tehran Investigating the Effects of Ownership Structure on The Performance of the Companies Accepted in the Tehran Stock Exchange [Volume 15, Issue 4, 2008]
  • Stock future abnormal returns The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns [Volume 26, Issue 1, 2019, Pages 151-168]
  • Stockholder Satisfaction - [Volume 13, Issue 4, 2006]
  • Stockholders Equity Return رMarket Information about Firms’ Fundamentals and Earnings Management: Evidence from Companies Listed on the Tehran Stock Exchange (TSE) [Volume 20, Issue 1, 2013, Pages 19-34]
  • Stock liquidity Ownership Dispersion and Stock Liquidity [Volume 17, Issue 2, 2010]
  • Stock liquidity Institutional Ownership and Stock Liquidity: Evidence from Iran [Volume 17, Issue 3, 2010]
  • Stock liquidity Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial Constraints [Volume 22, Issue 4, 2015, Pages 461-478]
  • Stock liquidity The relationship between intellectual capital, adjusted economic value added and stock liquidity [Volume 22, Issue 4, 2015, Pages 541-560]
  • Stock liquidity The Examination of Effect of Abnormal Discretionary Costs on Stock Liquidity of Companies Listed in Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 51-62]
  • Stock liquidity The Impact of Financial Constraints on the Relationship between Excess Cash with Trading Continuity and Stock Liquidity [Volume 28, Issue 1, 2021, Pages 31-53]
  • Stock market - [Volume 11, Issue 1, 2004]
  • Stock network Analysis of Tehran Stock Exchange by Complex Network based on Threshold method [Volume 17, Issue 4, 2010, Pages 33-80]
  • Stock Price - [Volume 13, Issue 4, 2006]
  • Stock Price - [Volume 13, Issue 3, 2006]
  • Stock Price - [Volume 13, Issue 1, 2006]
  • Stock Price The Relationship between Accounting Variables and Stock Price Movements in Tehran Stock Exchange (TSE) [Volume 17, Issue 2, 2010]
  • Stock Price The Effects of Accounting Variables and Firm’s Characteristics on Stock prices of Companies Listed in TSE [Volume 17, Issue 4, 2010, Pages 1-16]
  • Stock Price Value relevance of voluntary disclosure in capital market of Iran [Volume 22, Issue 3, 2015, Pages 279-300]
  • Stock Price Investigating the Effect of Quality Accounting Information and Information Uncertainty on the Investor Sentiment [Volume 25, Issue 1, 2018, Pages 21-50]
  • Stock price Crash Risk The Effect of Dividend Payments and Bad News Hoarding on Stock Price Crash Risk with an Emphasis on Information Asymmetry [Volume 24, Issue 1, 2017, Pages 19-40]
  • Stock price Crash Risk Social Trust, External Monitoring and Stock Price Crash Risk: Testing Complementary and Substitution Theory [Volume 24, Issue 3, 2017, Pages 349-370]
  • Stock price Crash Risk Impact of Financial Constraint on Stock Price Crash Risk with an Emphasis on Discretionary Accruals [Volume 25, Issue 2, 2018, Pages 251-268]
  • Stock price Crash Risk Conservatism and Reduce Stock Price Crash Risk [Volume 19, Issue 3, 2012, Pages 99-118]
  • Stock price index Investigation the Effect of Stock’s Alternative Assets Fluctuations on the Stock Price Index [Volume 20, Issue 1, 2013, Pages 53-76]
  • Stock Return - [Volume 13, Issue 4, 2006]
  • Stock Return - [Volume 14, Issue 1, 2007]
  • Stock Return Clean Surplus Accounting: Value Relevance of Book Value and Earnings [Volume 15, Issue 2, 2008]
  • Stock Return The effect of Income smoothing on firm's information uncertainty, stock returns and cost of equity [Volume 18, Issue 64, 2011, Pages 91-112]
  • Stock Return The Information Content of Quarterly Earnings Announcements [Volume 18, Issue 65, 2011, Pages 115-130]
  • Stock Return Earnings Quality and Stock Returns. [Volume 15, Issue 3, 2008]
  • Stock Return The Relationship between Earnings Quality and Stock Return, Intermediation of Institutional Ownership in Enlisted Companies in Tehran Stock Exchange [Volume 20, Issue 2, 2013, Pages 65-86]
  • Stock Return Impact of accrual quality on non-cash flow shock stock returns [Volume 21, Issue 2, 2014, Pages 173-188]
  • Stock Return Value relevance of voluntary disclosure in capital market of Iran [Volume 22, Issue 3, 2015, Pages 279-300]
  • Stock Return Investigating the Relationship between Accounting Ratios and Skewness of Stock Return to Explain the Growth and Value Stocks Anomaly [Volume 23, Issue 4, 2016, Pages 461-482]
  • Stock Return Investigation of the Outcomes Resulting from Managers' Myopia Based on Agency Theory and Free Cash Flow Hypothesis [Volume 23, Issue 4, 2016, Pages 546-527]
  • Stock return of investment company Survey Investment Period Influence on Investment Company’s Performance in Tehran Stock Exchange (period 1381- 1385) [Volume 15, Issue 1, 2008]
  • Stock Returns - [Volume 12, Issue 2, 2005]
  • Stock Returns - [Volume 13, Issue 2, 2006]
  • Stock Returns Conservatism and information content of financial statements items [Volume 18, Issue 64, 2011, Pages 57-72]
  • Stock Returns Accruals, Cash Flow, and Operating Profitability in the Cross Section of Sto