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
The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]
-
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 Departments
Network Analysis of Accounting Departments of Iranian Governmental Universities [Volume 28, Issue 2, 2021, Pages 274-295]
-
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 Education
Development of Accounting in Iranian Universities [Volume 28, Issue 3, 2021, Pages 398-434]
-
Accounting Education
Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
-
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
Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [Volume 30, Issue 1, 2023, Pages 77-113]
-
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 [Volume 28, Issue 3, 2021, Pages 435-459]
-
Accounting information quality
Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
-
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 maturity model
Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
-
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 policymaking process
Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
-
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 standards
Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
-
Accounting standards
Designing Mechanisms to Overcome Obstacles in Implementing Public Sector Accounting Standards [Volume 30, Issue 1, 2023, Pages 28-54]
-
Accounting standards
Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
-
Accounting students' cognitive goals
The Effect of Teaching Method STAD, JIGSAW and Virtual Education on Achieving Students' Cognitive Goals of Financial Statements Based on Bloom's Classification [Volume 29, Issue 1, 2022, Pages 113-145]
-
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 earnings management
Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
-
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 earning management
Identifying the Network of Corporate Board Members and Its Impact on Earnings Management: Social Network Analysis Approach [Volume 28, Issue 4, 2021, Pages 616-636]
-
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]
-
Accruals quality
The Moderating Effect of Equity Financing and Ownership Type on the Relationship between Dividend Policy and Financial Reporting Quality [Volume 28, Issue 2, 2021, Pages 206-225]
-
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 Cost
Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange [Volume 30, Issue 3, 2023, Pages 506-531]
-
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 problem
Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [Volume 29, Issue 3, 2022, Pages 404-424]
-
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]
-
Agency theory
Calculating a Composite Index for Shareholders Protection [Volume 29, Issue 4, 2022, Pages 673-713]
-
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]
-
Aggressive financial reporting
Corporate Characteristics and Aggressive Financial Reporting [Volume 29, Issue 2, 2022, Pages 242-263]
-
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 Hierarchy process
Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments [Volume 28, Issue 2, 2021, Pages 181-205]
-
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]
-
Approach
Identifying Factors Influencing the Internal Control System Deployment (Multi-Grounded Theory Approach) [Volume 29, Issue 3, 2022, Pages 447-474]
-
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 commercialization
Audit Commercialization and Auditors' Subjective Wellbeing: An Analysis of the Iranian Audit Environment [Volume 29, Issue 1, 2022, Pages 1-25]
-
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
A Study on Audit Committees' Oversight of Internal Control over Financial Reporting [Volume 30, Issue 4, 2023, Pages 590-613]
-
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 Delay
Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [Volume 30, Issue 1, 2023, Pages 191-208]
-
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 [Volume 27, Issue 4, 2020, Pages 495-522]
-
Audit fees
Audit Fees: The Role of Regulation of Audit Services Fees [Volume 29, Issue 1, 2022, Pages 146-172]
-
Audit firm reputation
- [Volume 14, Issue 3, 2007]
-
Audit firm's accountability
Accountability of Audit Firms: Content Analysis Method [Volume 29, Issue 2, 2022, Pages 213-241]
-
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 of the Independent Audit Profession in Iran [Volume 28, Issue 2, 2021, Pages 359-397]
-
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
The Status of Talent Management and Auditing Performance in Audit Firms [Volume 30, Issue 2, 2023, Pages 311-340]
-
Auditing firms
The Status of Talent Management and Auditing Performance in Audit Firms [Volume 30, Issue 2, 2023, Pages 311-340]
-
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 profession
A Grounded Theory Model of the Wise Decision-making Process in Auditing [Volume 29, Issue 4, 2022, Pages 738-757]
-
Auditing quality
Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
-
Auditing remuneration
Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
-
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 services market
The Effect of the Winner's Curse Phenomenon in Low Balling on the Auditor's Effort in Performing the Audit Tasks Using Game Theory [Volume 28, Issue 3, 2021, Pages 460-486]
-
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 manager
Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
-
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
Impact of Auditor Intelligence Quotient on Audit Quality [Volume 29, Issue 3, 2022, Pages 425-446]
-
Auditor characteristics
Auditor Characteristics and Audit Report Lag: A Meta-Analysis [Volume 28, Issue 4, 2021, Pages 664-690]
-
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]
-
Auditor Expertise
The Effect of External Corporate Governance Mechanism on the Stock Price Crash Risk with Emphasis on Financial Reporting Quality and Auditor Expertise in the Industry [Volume 28, Issue 2, 2021, Pages 226-247]
-
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 Quality
Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange [Volume 30, Issue 3, 2023, Pages 506-531]
-
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
Investigating the Impact of Moral Intelligence on Auditors' Professional Judgment [Volume 30, Issue 4, 2023, Pages 781-797]
-
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 selection
Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange [Volume 30, Issue 3, 2023, Pages 506-531]
-
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 style
The Effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Informativeness [Volume 29, Issue 2, 2022, Pages 311-338]
-
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
Accountability of Audit Firms: Content Analysis Method [Volume 29, Issue 2, 2022, Pages 213-241]
-
Audit Quality
Impact of Auditor Intelligence Quotient on Audit Quality [Volume 29, Issue 3, 2022, Pages 425-446]
-
Audit quality components
Presenting Components of Independent Audit Quality with an Emphasis on Meeting Stakeholders’ Needs [Volume 29, Issue 2, 2022, Pages 264-286]
-
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 Quality Reduction Behavior
Investigating the Impacts of Time Pressure, Work-family Conflict, and Role Ambiguity on Audit Quality Reduction Behavior Mediated by Work Stress [Volume 29, Issue 4, 2022, Pages 714-737]
-
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 report lag
Auditor Characteristics and Audit Report Lag: A Meta-Analysis [Volume 28, Issue 4, 2021, Pages 664-690]
-
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 crisis
An Investigation on the Effect of the Bank Opacity on the Regulatory Forbearance [Volume 28, Issue 3, 2021, Pages 487-506]
-
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]
-
Bank opacity
An Investigation on the Effect of the Bank Opacity on the Regulatory Forbearance [Volume 28, Issue 3, 2021, Pages 487-506]
-
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 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]
-
Bargaining power of auditors
Audit Fees: The Role of Regulation of Audit Services Fees [Volume 29, Issue 1, 2022, Pages 146-172]
-
Barriers to research collaboration
Effective Research Collaboration; Status and Barriers (An Important Factor for Accepting Articles in Top International Accounting Journals) [Volume 29, Issue 4, 2022, Pages 650-672]
-
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 [Volume 28, Issue 3, 2021, Pages 435-459]
-
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 characteristics
Factors Affecting the Number of Audit Committees Meetings [Volume 29, Issue 2, 2022, Pages 339-358]
-
Board interlocks
Identifying the Network of Corporate Board Members and Its Impact on Earnings Management: Social Network Analysis Approach [Volume 28, Issue 4, 2021, Pages 616-636]
-
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
Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
-
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 Model (BM)
An Analytical Explanation of the Business Model Financial Reporting Using Fuzzy Logic [Volume 29, Issue 1, 2022, Pages 173-212]
-
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 investment decision
The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory [Volume 28, Issue 4, 2021, Pages 713-738]
-
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 flows statement
Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2022, Pages 586-606]
-
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 [Volume 29, Issue 1, 2022, Pages 96-112]
-
CEO Power
The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance [Volume 30, Issue 4, 2023, Pages 725-746]
-
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]
-
Classification and prediction
Application of Data Mining in Tax Processes Improvement: A Literature Review and Classification [Volume 29, Issue 3, 2022, Pages 519-545]
-
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]
-
Composite index
Calculating a Composite Index for Shareholders Protection [Volume 29, Issue 4, 2022, Pages 673-713]
-
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]
-
Computational Literature Review
A Review of Internal Audit Research Using Topic Modeling [Volume 28, Issue 2, 2021, Pages 296-358]
-
Concentration of debt
Analyzing the Influence of Accounting Information Quality on Debt Concentration: Moderating Effects of Financial Constraints and Managerial Risk Aversion [Volume 30, Issue 3, 2023, Pages 432-450]
-
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
The Moderating Effect of Equity Financing and Ownership Type on the Relationship between Dividend Policy and Financial Reporting Quality [Volume 28, Issue 2, 2021, Pages 206-225]
-
Conservatism
Investigating the Impact of Managers’ Ability on Conservatism with a Focus on the Size and Leverage of Firms [Volume 29, Issue 4, 2022, Pages 628-649]
-
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]
-
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 disclosure
Designing and Empirical Testing of a Model for “Determining Instances of Disclosure” in Management Commentary in Iran [Volume 30, Issue 1, 2023, Pages 149-190]
-
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
The Effect of External Corporate Governance Mechanism on the Stock Price Crash Risk with Emphasis on Financial Reporting Quality and Auditor Expertise in the Industry [Volume 28, Issue 2, 2021, Pages 226-247]
-
Corporate governance
Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
-
Corporate governance
The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance [Volume 30, Issue 4, 2023, Pages 725-746]
-
Corporate governance
Intra-Industry Connectedness, Large Shareholders Portfolio Diversification and Cost of Capital: The Moderating Role Of Corporate Governance [(Articles in Press)]
-
Corporate governance characteristic
Corporate Characteristics and Aggressive Financial Reporting [Volume 29, Issue 2, 2022, Pages 242-263]
-
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 operational characteristic
Corporate Characteristics and Aggressive Financial Reporting [Volume 29, Issue 2, 2022, Pages 242-263]
-
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 [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 social responsibility
Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
-
Corporate strategy
The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior [Volume 24, Issue 4, 2017, Pages 503-526]
-
Corporate Sustainability Reporting
A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values [Volume 30, Issue 4, 2023, Pages 684-724]
-
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 capital
Intra-Industry Connectedness, Large Shareholders Portfolio Diversification and Cost of Capital: The Moderating Role Of Corporate Governance [(Articles in Press)]
-
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]
-
Cost stickiness
Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [Volume 29, Issue 3, 2022, Pages 404-424]
-
Covid-19
Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
-
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 [Volume 27, Issue 4, 2020, Pages 546-580]
-
Creative Accounting
Designing a Domain-specific Causal Model for Creative Accounting [Volume 30, Issue 3, 2023, Pages 532-559]
-
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]
-
Cumulative Prospect Theory
Managerial Motivations in Fraudulent Financial Reporting According to Cumulative Perspective Theory [Volume 28, Issue 4, 2021, Pages 598-615]
-
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]
-
Customer concentration
Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [Volume 29, Issue 3, 2022, Pages 404-424]
-
Cut of Point
- [Volume 12, Issue 3, 2005]
D
-
Database theory
A Grounded Theory Model of the Wise Decision-making Process in Auditing [Volume 29, Issue 4, 2022, Pages 738-757]
-
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]
-
Data Mining
Application of Data Mining in Tax Processes Improvement: A Literature Review and Classification [Volume 29, Issue 3, 2022, Pages 519-545]
-
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]
-
Deployment process
Identifying Factors Influencing the Internal Control System Deployment (Multi-Grounded Theory Approach) [Volume 29, Issue 3, 2022, Pages 447-474]
-
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 instances
Designing and Empirical Testing of a Model for “Determining Instances of Disclosure” in Management Commentary in Iran [Volume 30, Issue 1, 2023, Pages 149-190]
-
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
Calculating a Composite Index for Shareholders Protection [Volume 29, Issue 4, 2022, Pages 673-713]
-
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 [Volume 27, Issue 4, 2020, Pages 581-603]
-
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 Forecasting Power
The Moderating Effect of Equity Financing and Ownership Type on the Relationship between Dividend Policy and Financial Reporting Quality [Volume 28, Issue 2, 2021, Pages 206-225]
-
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
An Analyzing of Earnings Management and its Persistence in Leveraged and Nonleveraged Companies Using Markov Chains [Volume 29, Issue 1, 2022, Pages 59-95]
-
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 Performance
The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance [Volume 30, Issue 4, 2023, Pages 725-746]
-
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 [Volume 28, Issue 3, 2021, Pages 435-459]
-
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 policy uncertainty
Uncertainty in Economic Policy and Corporate Risk-taking: Product Market Competition, Financial Friction, and Financialization [Volume 30, Issue 4, 2023, Pages 614-658]
-
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 components
The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]
-
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]
-
Effective Tax Rate
Investigating the Effect of Effective Tax Rate and Quality of Corporate Governance on Tax Evasion and Tax Corruption [Volume 28, Issue 3, 2021, Pages 507-532]
-
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]
-
Emotional commitment
Analyzing Behavioral Consequences of Occupational Burnout among Accounting and Finance Faculty Members in Iran: A Study on Faculty Attrition [Volume 30, Issue 3, 2023, Pages 451-480]
-
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 Financing
The Moderating Effect of Equity Financing and Ownership Type on the Relationship between Dividend Policy and Financial Reporting Quality [Volume 28, Issue 2, 2021, Pages 206-225]
-
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]
-
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]
-
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
Investigating Excess Cash, Firm Value and Stock Liquidity Risk in Firms with Growth Opportunities or Financial Constraints [Volume 28, Issue 2, 2021, Pages 248-273]
-
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]
-
Expectations Gap
The Emergence of Responsible Auditors in the Context of Cognitive Dissonance: Applying Grounded Theory to Expectation Convergence [Volume 30, Issue 3, 2023, Pages 481-505]
-
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]
-
Exploratory Factor Analysis
Exploratory Factor Analysis of the Challenges and Obstacles of the Implementing IFRS in Iran [Volume 28, Issue 3, 2021, Pages 533-552]
-
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
-
Faculty Members
Network Analysis of Accounting Departments of Iranian Governmental Universities [Volume 28, Issue 2, 2021, Pages 274-295]
-
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
Fair value: Criticisms and challenges from Critical Accounting Perspective [Volume 29, Issue 2, 2022, Pages 359-403]
-
Fair value
Investigating the Role of Fair Value Accounting in the Value Relevance of Key; Accounting Items During the Financial Crisis in Investment Companies [Volume 29, Issue 4, 2022, Pages 607-627]
-
Fair Value Accounting
Fair value: Criticisms and challenges from Critical Accounting Perspective [Volume 29, Issue 2, 2022, Pages 359-403]
-
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 and credit resources
Investigating the Effect of Organizational Factors on Financial Discipline in the Public Sector [Volume 29, Issue 3, 2022, Pages 475-503]
-
Financial and non-financial reports of Universities
Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
-
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 [Volume 29, Issue 1, 2022, Pages 26-58]
-
Financial Crisis
The Effect of Financial Crisis on Earnings Quality [Volume 23, Issue 4, 2016, Pages 415-434]
-
Financial Crisis
Fair value: Criticisms and challenges from Critical Accounting Perspective [Volume 29, Issue 2, 2022, Pages 359-403]
-
Financial Crisis
Investigating the Role of Fair Value Accounting in the Value Relevance of Key; Accounting Items During the Financial Crisis in Investment Companies [Volume 29, Issue 4, 2022, Pages 607-627]
-
Financial discipline
Investigating the Effect of Organizational Factors on Financial Discipline in the Public Sector [Volume 29, Issue 3, 2022, Pages 475-503]
-
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
The Role of Financial Distress Factor in Explaining Profitability of Value and Size Premiums [Volume 30, Issue 2, 2023, Pages 239-261]
-
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 firm
Investigating the Role of Fair Value Accounting in the Value Relevance of Key; Accounting Items During the Financial Crisis in Investment Companies [Volume 29, Issue 4, 2022, Pages 607-627]
-
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 friction
Uncertainty in Economic Policy and Corporate Risk-taking: Product Market Competition, Financial Friction, and Financialization [Volume 30, Issue 4, 2023, Pages 614-658]
-
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]
-
Financialization
Uncertainty in Economic Policy and Corporate Risk-taking: Product Market Competition, Financial Friction, and Financialization [Volume 30, Issue 4, 2023, Pages 614-658]
-
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 Leverage
Investigating the Impact of Managers’ Ability on Conservatism with a Focus on the Size and Leverage of Firms [Volume 29, Issue 4, 2022, Pages 628-649]
-
Financially Constrained Firms
Investigating Excess Cash, Firm Value and Stock Liquidity Risk in Firms with Growth Opportunities or Financial Constraints [Volume 28, Issue 2, 2021, Pages 248-273]
-
Financial Management
- [Volume 8, Issue 2, 1999]
-
Financial Management
Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
-
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 reporting quality
The Effect of External Corporate Governance Mechanism on the Stock Price Crash Risk with Emphasis on Financial Reporting Quality and Auditor Expertise in the Industry [Volume 28, Issue 2, 2021, Pages 226-247]
-
Financial reporting quality
Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [Volume 30, Issue 1, 2023, Pages 191-208]
-
Financial reporting readability
The Effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Informativeness [Volume 29, Issue 2, 2022, Pages 311-338]
-
Financial reporting readability
The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance [Volume 30, Issue 4, 2023, Pages 725-746]
-
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 [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 activities
Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2022, Pages 586-606]
-
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]
-
Firms size
Investigating the Impact of Managers’ Ability on Conservatism with a Focus on the Size and Leverage of Firms [Volume 29, Issue 4, 2022, Pages 628-649]
-
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 Value
Investigating Excess Cash, Firm Value and Stock Liquidity Risk in Firms with Growth Opportunities or Financial Constraints [Volume 28, Issue 2, 2021, Pages 248-273]
-
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]
-
Fog index and text length index
The Effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Informativeness [Volume 29, Issue 2, 2022, Pages 311-338]
-
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]
-
Forensic accounting
Designing and Explaining a Model of Forensic Accounting: Grounded Theory and Interpretive Ranking Process [Volume 29, Issue 3, 2022, Pages 546-585]
-
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 [Volume 27, Issue 4, 2020, Pages 604-623]
-
Fraud detection
The Emergence of Responsible Auditors in the Context of Cognitive Dissonance: Applying Grounded Theory to Expectation Convergence [Volume 30, Issue 3, 2023, Pages 481-505]
-
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]
-
Fraudulent financial reporting
Managerial Motivations in Fraudulent Financial Reporting According to Cumulative Perspective Theory [Volume 28, Issue 4, 2021, Pages 598-615]
-
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]
-
Free Leadership
Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
-
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 career prospects
Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
-
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 [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 analytical hierarchy process (FAHP)
An Analytical Explanation of the Business Model Financial Reporting Using Fuzzy Logic [Volume 29, Issue 1, 2022, Pages 173-212]
-
Fuzzy Delphi
A Model for Financial Control in Metropolitan Municipalities of Iran [Volume 29, Issue 1, 2022, Pages 26-58]
-
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
An Analytical Explanation of the Business Model Financial Reporting Using Fuzzy Logic [Volume 29, Issue 1, 2022, Pages 173-212]
-
Fuzzy Delphi
A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values [Volume 30, Issue 4, 2023, Pages 684-724]
-
Fuzzy Hierarchical Analysis
A Model for Financial Control in Metropolitan Municipalities of Iran [Volume 29, Issue 1, 2022, Pages 26-58]
-
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]
-
Game theory
The Effect of the Winner's Curse Phenomenon in Low Balling on the Auditor's Effort in Performing the Audit Tasks Using Game Theory [Volume 28, Issue 3, 2021, Pages 460-486]
-
Gap between education and professional needs
The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]
-
Garbling Component
The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]
-
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]
-
Governance
Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
-
Governmental Accounting
- [Volume 12, Issue 3, 2005]
-
Governmental Financial Statements
- [Volume 12, Issue 3, 2005]
-
Governmental Universities
Network Analysis of Accounting Departments of Iranian Governmental Universities [Volume 28, Issue 2, 2021, Pages 274-295]
-
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]
-
Green management innovation
The Impact of Quality Costs on Brand Equity Considering the Mediating Role of Green Innovation in Tehran Stock Exchange [Volume 28, Issue 4, 2021, Pages 691-712]
-
Green technology innovation
The Impact of Quality Costs on Brand Equity Considering the Mediating Role of Green Innovation in Tehran Stock Exchange [Volume 28, Issue 4, 2021, Pages 691-712]
-
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
Presenting Components of Independent Audit Quality with an Emphasis on Meeting Stakeholders’ Needs [Volume 29, Issue 2, 2022, Pages 264-286]
-
Grounded theory
Designing Mechanisms to Overcome Obstacles in Implementing Public Sector Accounting Standards [Volume 30, Issue 1, 2023, Pages 28-54]
-
Grounded theory
The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]
-
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]
-
Growth stocks
The Role of Financial Distress Factor in Explaining Profitability of Value and Size Premiums [Volume 30, Issue 2, 2023, Pages 239-261]
H
-
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]
-
Higher Education System
Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
-
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 Factors
Investigating the Effect of Organizational Factors on Financial Discipline in the Public Sector [Volume 29, Issue 3, 2022, Pages 475-503]
-
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 [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]
-
Implementation Obstacles
Exploratory Factor Analysis of the Challenges and Obstacles of the Implementing IFRS in Iran [Volume 28, Issue 3, 2021, Pages 533-552]
-
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]
-
Incentive of accountability
Accountability of Audit Firms: Content Analysis Method [Volume 29, Issue 2, 2022, Pages 213-241]
-
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
Presenting Components of Independent Audit Quality with an Emphasis on Meeting Stakeholders’ Needs [Volume 29, Issue 2, 2022, Pages 264-286]
-
Independent Auditing Profession
SWOT Analysis of the Independent Audit Profession in Iran [Volume 28, Issue 2, 2021, Pages 359-397]
-
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 Component
The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]
-
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 [Volume 27, Issue 4, 2020, Pages 546-580]
-
Information Asymmetry
Designing and Empirical Testing of a Model for “Determining Instances of Disclosure” in Management Commentary in Iran [Volume 30, Issue 1, 2023, Pages 149-190]
-
Information Asymmetry
The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]
-
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 [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 dimension of accounting quality
Analyzing the Influence of Accounting Information Quality on Debt Concentration: Moderating Effects of Financial Constraints and Managerial Risk Aversion [Volume 30, Issue 3, 2023, Pages 432-450]
-
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]
-
Innovation-oriented culture
The Impact of Innovative Culture on the Implementation of Strategic Management Accounting Techniques [Volume 30, Issue 1, 2023, Pages 1-27]
-
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 oversight development
Designing and Explaining a Model of Forensic Accounting: Grounded Theory and Interpretive Ranking Process [Volume 29, Issue 3, 2022, Pages 546-585]
-
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]
-
Insurance industry
Designing a Risk Management Maturity Assessment Model in Iran's Insurance Industry with an Emphasis on the Role of Internal Audit [Volume 30, Issue 2, 2023, Pages 341-379]
-
Integrated reporting
Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
-
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]
-
Intelligence
Impact of Auditor Intelligence Quotient on Audit Quality [Volume 29, Issue 3, 2022, Pages 425-446]
-
Intelligence Quotient
Impact of Auditor Intelligence Quotient on Audit Quality [Volume 29, Issue 3, 2022, Pages 425-446]
-
Intention to exit the profession
Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
-
Interactive Leadership
Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
-
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
A Review of Internal Audit Research Using Topic Modeling [Volume 28, Issue 2, 2021, Pages 296-358]
-
Internal audit
Designing a Risk Management Maturity Assessment Model in Iran's Insurance Industry with an Emphasis on the Role of Internal Audit [Volume 30, Issue 2, 2023, Pages 341-379]
-
Internal audit
Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
-
Internal audit
A Study on Audit Committees' Oversight of Internal Control over Financial Reporting [Volume 30, Issue 4, 2023, Pages 590-613]
-
Internal Audit Chief Turnover
Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [Volume 30, Issue 1, 2023, Pages 191-208]
-
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 audit effectiveness
Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
-
Internal Auditing
Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [Volume 28, Issue 4, 2021, Pages 574-597]
-
Internal control system
Identifying Factors Influencing the Internal Control System Deployment (Multi-Grounded Theory Approach) [Volume 29, Issue 3, 2022, Pages 447-474]
-
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 accounting journals
Effective Research Collaboration; Status and Barriers (An Important Factor for Accepting Articles in Top International Accounting Journals) [Volume 29, Issue 4, 2022, Pages 650-672]
-
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
Exploratory Factor Analysis of the Challenges and Obstacles of the Implementing IFRS in Iran [Volume 28, Issue 3, 2021, Pages 533-552]
-
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 integrated reporting framework
Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
-
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]
-
Interpretive Appraisal
Designing a Domain-specific Causal Model for Creative Accounting [Volume 30, Issue 3, 2023, Pages 532-559]
-
Interpretive Ranking Process (IRP)
Designing and Explaining a Model of Forensic Accounting: Grounded Theory and Interpretive Ranking Process [Volume 29, Issue 3, 2022, Pages 546-585]
-
Inter-transaction Duration
The Information Content of Inter-transaction Duration [Volume 19, Issue 67, 2012, Pages 15-30]
-
Intra-Industry Connectedness
Intra-Industry Connectedness, Large Shareholders Portfolio Diversification and Cost of Capital: The Moderating Role Of Corporate Governance [(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]
-
Inventory
An Empirical investigation of Inventory Stickiness [Volume 29, Issue 3, 2022, Pages 504-518]
-
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 activities
Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2022, Pages 586-606]
-
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]
-
Iranian universities
Development of Accounting in Iranian Universities [Volume 28, Issue 3, 2021, Pages 398-434]
-
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]
-
Islamic Responsibility Activities
A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values [Volume 30, Issue 4, 2023, Pages 684-724]
J
-
JIGSAW
The Effect of Teaching Method STAD, JIGSAW and Virtual Education on Achieving Students' Cognitive Goals of Financial Statements Based on Bloom's Classification [Volume 29, Issue 1, 2022, Pages 113-145]
-
Job Burnout
Analyzing Behavioral Consequences of Occupational Burnout among Accounting and Finance Faculty Members in Iran: A Study on Faculty Attrition [Volume 30, Issue 3, 2023, Pages 451-480]
-
Job Characteristics
Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
-
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 satisfaction
Analyzing Behavioral Consequences of Occupational Burnout among Accounting and Finance Faculty Members in Iran: A Study on Faculty Attrition [Volume 30, Issue 3, 2023, Pages 451-480]
-
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
-
Key audit matters
Challenges and Opportunities of Changing the Auditor Report in Iran [Volume 26, Issue 3, 2019, Pages 348-370]
-
Key concepts and factors of internal audit
A Survey on Key Components of Internal Audit [Volume 25, Issue 1, 2018, Pages 135-158]
-
Keywords: Cost driver
Cost Driver Determination in Activity Based Costing Systems Using Data Mining Process and Factor Analysis Methods [Volume 18, Issue 63, 2011, Pages 21-38]
-
Khan and Watts' (2009) model
Conservatism and the Informational Content
of Earnings [Volume 23, Issue 4, 2016, Pages 435-460]
-
Knowledge contribution
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]
-
Kohlberg’s theory of cognitive moral development
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]
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 [Volume 29, Issue 1, 2022, Pages 96-112]
-
Labor Efficiency
CEO Power and Labor Productivity: An Experimental Test of Tournament Theory [Volume 29, Issue 1, 2022, Pages 96-112]
-
Labor investment efficiency
The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]
-
Labor productivity
CEO Power and Labor Productivity: An Experimental Test of Tournament Theory [Volume 29, Issue 1, 2022, Pages 96-112]
-
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]
-
Latent Dirichlet Allocation (LDA)
A Review of Internal Audit Research Using Topic Modeling [Volume 28, Issue 2, 2021, Pages 296-358]
-
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]
-
Leverage
An Analyzing of Earnings Management and its Persistence in Leveraged and Nonleveraged Companies Using Markov Chains [Volume 29, Issue 1, 2022, Pages 59-95]
-
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]
-
Liquidity risk
Investigating Excess Cash, Firm Value and Stock Liquidity Risk in Firms with Growth Opportunities or Financial Constraints [Volume 28, Issue 2, 2021, Pages 248-273]
-
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]
-
Low balling
The Effect of the Winner's Curse Phenomenon in Low Balling on the Auditor's Effort in Performing the Audit Tasks Using Game Theory [Volume 28, Issue 3, 2021, Pages 460-486]
-
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 [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 Attitude
Managerial Motivations in Fraudulent Financial Reporting According to Cumulative Perspective Theory [Volume 28, Issue 4, 2021, Pages 598-615]
-
Management commentary
Designing and Empirical Testing of a Model for “Determining Instances of Disclosure” in Management Commentary in Iran [Volume 30, Issue 1, 2023, Pages 149-190]
-
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 control
Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
-
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 ability
Investigating the Impact of Managers’ Ability on Conservatism with a Focus on the Size and Leverage of Firms [Volume 29, Issue 4, 2022, Pages 628-649]
-
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 [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 opportunistic behavior
Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
-
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]
-
Markov Chains
An Analyzing of Earnings Management and its Persistence in Leveraged and Nonleveraged Companies Using Markov Chains [Volume 29, Issue 1, 2022, Pages 59-95]
-
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]
-
Material sustainability activities
Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]
-
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]
-
Meta-analysis
Auditor Characteristics and Audit Report Lag: A Meta-Analysis [Volume 28, Issue 4, 2021, Pages 664-690]
-
Meta Synthesis
Fair value: Criticisms and challenges from Critical Accounting Perspective [Volume 29, Issue 2, 2022, Pages 359-403]
-
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]
-
Moral Intelligence
Investigating the Impact of Moral Intelligence on Auditors' Professional Judgment [Volume 30, Issue 4, 2023, Pages 781-797]
-
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 audit committee meetings
Factors Affecting the Number of Audit Committees Meetings [Volume 29, Issue 2, 2022, Pages 339-358]
-
Number of debts
Analyzing the Influence of Accounting Information Quality on Debt Concentration: Moderating Effects of Financial Constraints and Managerial Risk Aversion [Volume 30, Issue 3, 2023, Pages 432-450]
-
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
-
Obtained benefits
The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory [Volume 28, Issue 4, 2021, Pages 713-738]
-
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 [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 activities
Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2022, Pages 586-606]
-
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]
-
Oral History
Development of Accounting in Iranian Universities [Volume 28, Issue 3, 2021, Pages 398-434]
-
Organizational Commitment
- [Volume 12, Issue 3, 2005]
-
Organizational Commitment
Analyzing Behavioral Consequences of Occupational Burnout among Accounting and Finance Faculty Members in Iran: A Study on Faculty Attrition [Volume 30, Issue 3, 2023, Pages 451-480]
-
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 Culture
The Impact of Innovative Culture on the Implementation of Strategic Management Accounting Techniques [Volume 30, Issue 1, 2023, Pages 1-27]
-
Organizational goals
Identifying Factors Influencing the Internal Control System Deployment (Multi-Grounded Theory Approach) [Volume 29, Issue 3, 2022, Pages 447-474]
-
Organizational Professional Conflict
- [Volume 12, Issue 3, 2005]
-
Organizational Support
Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
-
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]
-
Over-confidence
CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
-
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]
-
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
Investigating the Effects of Ownership Structure on The Performance of the Companies Accepted in the Tehran Stock Exchange [Volume 15, Issue 4, 2008]
-
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 type
The Moderating Effect of Equity Financing and Ownership Type on the Relationship between Dividend Policy and Financial Reporting Quality [Volume 28, Issue 2, 2021, Pages 206-225]
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]
-
Perceptual and knowledge gap
The Emergence of Responsible Auditors in the Context of Cognitive Dissonance: Applying Grounded Theory to Expectation Convergence [Volume 30, Issue 3, 2023, Pages 481-505]
-
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 the Quality of Accounting Information
Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran [Volume 28, Issue 3, 2021, Pages 435-459]
-
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]
-
Process Orientation
Audit Commercialization and Auditors' Subjective Wellbeing: An Analysis of the Iranian Audit Environment [Volume 29, Issue 1, 2022, Pages 1-25]
-
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]
-
Product market competition
Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [Volume 29, Issue 3, 2022, Pages 404-424]
-
Product market competition
Uncertainty in Economic Policy and Corporate Risk-taking: Product Market Competition, Financial Friction, and Financialization [Volume 30, Issue 4, 2023, Pages 614-658]
-
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 Judgement
Investigating the Impact of Moral Intelligence on Auditors' Professional Judgment [Volume 30, Issue 4, 2023, Pages 781-797]
-
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 Perspectives in Accounting
Designing a Domain-specific Causal Model for Creative Accounting [Volume 30, Issue 3, 2023, Pages 532-559]
-
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]
-
Prohibitors of accountability
Accountability of Audit Firms: Content Analysis Method [Volume 29, Issue 2, 2022, Pages 213-241]
-
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
Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2022, Pages 586-606]
-
Public Sector
Designing Mechanisms to Overcome Obstacles in Implementing Public Sector Accounting Standards [Volume 30, Issue 1, 2023, Pages 28-54]
-
Public Sector Accounting
Analysis of Public Sector Accounting Researches in Iran and Future Researches Directions [Volume 23, Issue 4, 2016, Pages 547-574]
-
Public sector financial reporting
Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
Q
-
QFD
- [Volume 13, Issue 4, 2006]
-
QFD
- [Volume 14, Issue 2, 2007]
-
Qualitative Content Analysis
Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
-
Qualitative Content Analysis Method
Designing a Risk Management Maturity Assessment Model in Iran's Insurance Industry with an Emphasis on the Role of Internal Audit [Volume 30, Issue 2, 2023, Pages 341-379]
-
Quality
- [Volume 14, Issue 2, 2007]
-
Quality costs
The Impact of Quality Costs on Brand Equity Considering the Mediating Role of Green Innovation in Tehran Stock Exchange [Volume 28, Issue 4, 2021, Pages 691-712]
-
Quality of Accruals
- [Volume 13, Issue 1, 2006]
-
Quality of audit report
- [Volume 14, Issue 3, 2007]
-
Quality of corporate governance
Investigating the Effect of Effective Tax Rate and Quality of Corporate Governance on Tax Evasion and Tax Corruption [Volume 28, Issue 3, 2021, Pages 507-532]
-
Quality of Earning
- [Volume 12, Issue 2, 2005]
-
Quality of financial information reporting (QFIR)
The Effect of Corporate Attributes on Quality of Financial Information Reporting of the Listed Companies in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
-
Quantitative of Disclosure
Assessment of the Quantitative and Nature of Social and Environmental Information Disclosure in Iran [Volume 19, Issue 3, 2012, Pages 43-60]
-
Quarterly Earnings Announcement
The Information Content of Quarterly Earnings
Announcements [Volume 18, Issue 65, 2011, Pages 115-130]
-
Quarterly journal of the Iranian accounting and auditing review
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]
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
Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
-
Real
Earnings Management
The Impact of Disclosure Quality on the Various Earnings Management [Volume 20, Issue 4, 2013, Pages 21-38]
-
Real earnings smoothing components
The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]
-
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]
-
Regulation of audit services fees
Audit Fees: The Role of Regulation of Audit Services Fees [Volume 29, Issue 1, 2022, Pages 146-172]
-
Regulatory forbearance
An Investigation on the Effect of the Bank Opacity on the Regulatory Forbearance [Volume 28, Issue 3, 2021, Pages 487-506]
-
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 [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 [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]
-
Reporting entities
Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2022, Pages 586-606]
-
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 collaboration in accounting
Effective Research Collaboration; Status and Barriers (An Important Factor for Accepting Articles in Top International Accounting Journals) [Volume 29, Issue 4, 2022, Pages 650-672]
-
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]
-
Responsible auditor origin
The Emergence of Responsible Auditors in the Context of Cognitive Dissonance: Applying Grounded Theory to Expectation Convergence [Volume 30, Issue 3, 2023, Pages 481-505]
-
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 management maturity
Designing a Risk Management Maturity Assessment Model in Iran's Insurance Industry with an Emphasis on the Role of Internal Audit [Volume 30, Issue 2, 2023, Pages 341-379]
-
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]
-
Scenario-based survey
Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [Volume 28, Issue 4, 2021, Pages 574-597]
-
Security
The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory [Volume 28, Issue 4, 2021, Pages 713-738]
-
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]
-
Shareholder Portfolio Diversity
Intra-Industry Connectedness, Large Shareholders Portfolio Diversification and Cost of Capital: The Moderating Role Of Corporate Governance [(Articles in Press)]
-
Shareholders’ Equity
- [Volume 13, Issue 1, 2006]
-
Shareholders Protection
Calculating a Composite Index for Shareholders Protection [Volume 29, Issue 4, 2022, Pages 673-713]
-
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]
-
Shariah Approved Companies
A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values [Volume 30, Issue 4, 2023, Pages 684-724]
-
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 network analysis
Identifying the Network of Corporate Board Members and Its Impact on Earnings Management: Social Network Analysis Approach [Volume 28, Issue 4, 2021, Pages 616-636]
-
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]
-
Specialization
Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
-
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]
-
STAD learning method
The Effect of Teaching Method STAD, JIGSAW and Virtual Education on Achieving Students' Cognitive Goals of Financial Statements Based on Bloom's Classification [Volume 29, Issue 1, 2022, Pages 113-145]
-
Stakeholder Management
Studying the Impact of Stakeholder Management on Dividends and Firm Value [Volume 24, Issue 3, 2017, Pages 371-394]
-
Stakeholders
Presenting Components of Independent Audit Quality with an Emphasis on Meeting Stakeholders’ Needs [Volume 29, Issue 2, 2022, Pages 264-286]
-
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 Crash Risk
The Effect of External Corporate Governance Mechanism on the Stock Price Crash Risk with Emphasis on Financial Reporting Quality and Auditor Expertise in the Industry [Volume 28, Issue 2, 2021, Pages 226-247]
-
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 price informativeness
The Effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Informativeness [Volume 29, Issue 2, 2022, Pages 311-338]
-
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 Stock Returns; Evidence from Tehran Stock Exchange (TSE) [Volume 24, Issue 4, 2017, Pages 463-482]
-
Stock’s Excess Return
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]
-
Strategic analysis
SWOT Analysis of the Independent Audit Profession in Iran [Volume 28, Issue 2, 2021, Pages 359-397]
-
Strategic Condition
- [Volume 10, Issue 4, 2003]
-
Strategic deviance
Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange [Volume 30, Issue 3, 2023, Pages 506-531]
-
Strategic management accounting techniques
The Impact of Innovative Culture on the Implementation of Strategic Management Accounting Techniques [Volume 30, Issue 1, 2023, Pages 1-27]
-
Strategic withholding of bad news
Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]
-
Strategy
An Analytical Explanation of the Business Model Financial Reporting Using Fuzzy Logic [Volume 29, Issue 1, 2022, Pages 173-212]
-
Strengthening of Economic Sanctions
The Information content of Financial Statements in the Strengthening of Economic Sanctions
Imposition on Iran [Volume 25, Issue 1, 2018, Pages 91-112]
-
Stress arousal
The Study of Individual Resilience Levels, Auditor Stress and Reducing Audit Quality Practices in Audit Profession [Volume 27, Issue 2, 2020, Pages 154-179]
-
Stress losses
- [Volume 14, Issue 3, 2007]
-
Structural analysis
Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran [Volume 27, Issue 4, 2020, Pages 523-545]
-
Structural Capital
The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
-
Structural Capital
The effective factors on disclosure of intellectual capital in listed companies in Tehran stock exchange [Volume 21, Issue 2, 2014, Pages 251-270]
-
Structural Equation Modeling (Path Analysis)
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]
-
Structural Equation Modeling (SEM)
Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession [Volume 23, Issue 1, 2016, Pages 97-116]
-
Structural equations
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]
-
Structural equations
Company Stakeholder Capability Relationship and Company's Investment in Innovation Activities [Volume 27, Issue 2, 2020, Pages 180-201]
-
Structural equations model
Modeling Accountant Whistle Blowing Intention [Volume 28, Issue 4, 2021, Pages 637-663]
-
Structural Failure
Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [Volume 30, Issue 1, 2023, Pages 77-113]
-
Structure leadership style
The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor [Volume 25, Issue 4, 2018, Pages 555-570]
-
Subjective Cognitive Style.
Auditor's Cognitive Style, Information Load and Judgment Quality in Going Concern [Volume 19, Issue 2, 2012, Pages 73-96]
-
Substance over Form
Form and Substance and Their Gap in Accounting [Volume 20, Issue 3, 2013, Pages 27-46]
-
Substantial deviations
Market Reaction to Substantial Deviations from Dividend Trends [Volume 18, Issue 66, 2011, Pages 29-40]
-
Substantive Test
Usage of Analytical Procedures in Financial Statements Auditing [Volume 15, Issue 4, 2008]
-
Substitution Theory
Social Trust, External Monitoring and Stock Price Crash Risk: Testing Complementary and Substitution Theory [Volume 24, Issue 3, 2017, Pages 349-370]
-
Successful and Unsuccessful (Failure) Firms
- [Volume 13, Issue 1, 2006]
-
Supervisory Actions
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]
-
Supply & Demand Based Perspectives
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]
-
Support Vector Machines
Support Vector Machines Application in Financial Distress Prediction of Companies Using Financial Ratios [Volume 15, Issue 4, 2008]
-
Sustainability Accounting Standards Board (SASB)
Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]
-
Sustainable Investment
Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]
-
SWOT
SWOT Analysis of the Independent Audit Profession in Iran [Volume 28, Issue 2, 2021, Pages 359-397]
-
Systematic volatility
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]
-
System Dynamics
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]
-
Systemic Risk
Analysis of Tehran Stock Exchange by Complex Network based on Threshold method [Volume 17, Issue 4, 2010, Pages 33-80]
-
Systems responsible for information
- [Volume 14, Issue 3, 2007]
T
-
Talent Management
The Status of Talent Management and Auditing Performance in Audit Firms [Volume 30, Issue 2, 2023, Pages 311-340]
-
Targe Cost
- [Volume 12, Issue 1, 2005]
-
Target Company and Acquirer
Economic Value Added (EVA) in target companies of Tehran Stock Exchang (TSE) [Volume 17, Issue 1, 2010]
-
Target costing
- [Volume 12, Issue 1, 2005]
-
Target Leverage
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]
-
Target Sales Price
- [Volume 12, Issue 1, 2005]
-
Task Complexity
An Examination of the Effects of Experience and Task Complexity on Audit Judgments [Volume 16, Issue 2, 2009]
-
Taxation
Application of Data Mining in Tax Processes Improvement: A Literature Review and Classification [Volume 29, Issue 3, 2022, Pages 519-545]
-
Tax avoidance
The Effect of Managerial Overconfidence on Tax Avoidance [Volume 22, Issue 1, 2015, Pages 85-104]
-
Tax avoidance
The impact of corporate tax risk on audit fee [Volume 22, Issue 3, 2015, Pages 301-318]
-
Tax avoidance
Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial Constraints [Volume 22, Issue 4, 2015, Pages 461-478]
-
Tax avoidance
Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]
-
Tax corruption
Investigating the Effect of Effective Tax Rate and Quality of Corporate Governance on Tax Evasion and Tax Corruption [Volume 28, Issue 3, 2021, Pages 507-532]
-
Tax income
Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]
-
Tax Officers Bias
Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments [Volume 28, Issue 2, 2021, Pages 181-205]
-
Tax process
Application of Data Mining in Tax Processes Improvement: A Literature Review and Classification [Volume 29, Issue 3, 2022, Pages 519-545]
-
Technical analyses
- [Volume 14, Issue 3, 2007]
-
Technical Analysis
- [Volume 13, Issue 1, 2006]
-
Technological 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]
-
Tehran Exchange Price Index
- [Volume 12, Issue 3, 2005]
-
Tehran Security Exchange
- [Volume 12, Issue 1, 2005]
-
Tehran Security Exchange
The relationship between Debt Contracts, Firm Size, and Conservatism among listed Firms in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
-
Tehran Security Exchange
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]
-
Tehran Stock Exchange
- [Volume 11, Issue 2, 2004]
-
Tehran Stock Exchange
- [Volume 11, Issue 1, 2004]
-
Tehran Stock Exchange
- [Volume 11, Issue 4, 2004]
-
Tehran Stock Exchange
- [Volume 12, Issue 4, 2005]
-
Tehran Stock Exchange
- [Volume 14, Issue 3, 2007]
-
Tehran Stock Exchange
- [Volume 14, Issue 3, 2007]
-
Tehran Stock Exchange
Earning Quality and Listing Companies in TSE [Volume 16, Issue 2, 2009]
-
Tehran Stock Exchange
A Review of Relationship between the Political Costs and Conservatism in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
-
Tehran Stock Exchange
Data Envelopment Analysis Technique: A complementary Method for Traditional Analysis of Financial Ratios [Volume 17, Issue 2, 2010]
-
Tehran Stock Exchange
Sensitivity Analysis of Ranking the Factors Influencing the Investment Decision in Tehran Stock Exchange Listed Companies [Volume 18, Issue 65, 2011, Pages 1-18]
-
Tehran Stock Exchange
Auditor Industry Specialization, Free Cash
Flow and Earning Management through
Related Party Transactions [Volume 24, Issue 1, 2017, Pages 41-60]
-
Tehran Stock Exchange Market
- [Volume 13, Issue 2, 2006]
-
Tehran Stock Exchange Market
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]
-
Tehran Stock Exchange (TSE)
- [Volume 11, Issue 1, 2004]
-
Tehran Stock Exchange (TSE)
- [Volume 12, Issue 1, 2005]
-
Tehran Stock Exchange (TSE)
- [Volume 13, Issue 1, 2006]
-
Tehran Stock Exchange (TSE)
The Impact of Institutional Ownership on Current and Future Financial Performance of Listed Companies in Tehran Stock Exchange [Volume 16, Issue 4, 2009]
-
Tehran Stock Exchange(TSE)
Assessing the Relationship between Conservatism and Unexpected Accruals in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 113-128]
-
Tehran Stock Market
- [Volume 12, Issue 2, 2005]
-
Testing period
The Investigating Overreaction of Investors to Patterns of Past Financial Performance Measures in the Tehran Stock Exchange [Volume 16, Issue 1, 2009]
-
Test Statistic
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]
-
The accountant
Modeling Accountant Whistle Blowing Intention [Volume 28, Issue 4, 2021, Pages 637-663]
-
The cost of unit
- [Volume 11, Issue 1, 2004]
-
The credibility of an earnings press release
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]
-
The cumulative abnormal return (Surplus)
Market Reaction to Substantial Deviations from Dividend Trends [Volume 18, Issue 66, 2011, Pages 29-40]
-
The efficiency of capital market in Iran’ stock split
- [Volume 12, Issue 1, 2005]
-
The Grounded Theory
A Conceptual Model for the Reasons and Circumstance of Earnings Management in Iranian Banks [Volume 26, Issue 3, 2019, Pages 371-393]
-
Thematic analysis
Challenges and Opportunities for Measuring Fair Value, in International Financial Reporting Standards Adoption in Iran [Volume 26, Issue 3, 2019, Pages 456-481]
-
Thematic analysis
Identification of Nonfinancial Measures through Thematic Analysis Identifying Non-financial Measures Based on Thematic Analysis Method [Volume 28, Issue 1, 2021, Pages 161-180]
-
Thematic analysis
Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran [Volume 28, Issue 3, 2021, Pages 435-459]
-
Thematic analysis
A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values [Volume 30, Issue 4, 2023, Pages 684-724]
-
Theory of games
Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
-
The Qualitative Characteristics of Accounting Information
- [Volume 13, Issue 1, 2006]
-
The Statement of Cash Flows
- [Volume 13, Issue 3, 2006]
-
Three section Model
- [Volume 13, Issue 3, 2006]
-
Threshold.
Analysis of Tehran Stock Exchange by Complex Network based on Threshold method [Volume 17, Issue 4, 2010, Pages 33-80]
-
Threshold effect
The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [Volume 25, Issue 1, 2018, Pages 113-134]
-
Time Budget
- [Volume 13, Issue 2, 2006]
-
Time pressure
Investigating the Impacts of Time Pressure, Work-family Conflict, and Role Ambiguity on Audit Quality Reduction Behavior Mediated by Work Stress [Volume 29, Issue 4, 2022, Pages 714-737]
-
Time - Series Model
- [Volume 10, Issue 4, 2003]
-
Timing error
Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [Volume 26, Issue 3, 2019, Pages 327-347]
-
Title of Accounts
Analyzing Persepolis Fortification Tablets with Focusing on Accounting and Bookkeeping Methods [Volume 20, Issue 4, 2013, Pages 113-134]
-
TOPSIS.
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]
-
Total accruals
- [Volume 13, Issue 3, 2006]
-
Total accruals
- [Volume 13, Issue 2, 2006]
-
Total accruals
- [Volume 13, Issue 1, 2006]
-
Total 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]
-
Total index
- [Volume 14, Issue 3, 2007]
-
Total interpretative and structural Model
Expanding of Total Interpretative and Structural of Causal Causes Professional Maturity of Auditors [Volume 27, Issue 3, 2020, Pages 334-359]
-
Tournament Theory
CEO Power and Labor Productivity: An Experimental Test of Tournament Theory [Volume 29, Issue 1, 2022, Pages 96-112]
-
Trade Credit
Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [Volume 29, Issue 3, 2022, Pages 404-424]
-
Trade Volume Transaction Turnover
- [Volume 11, Issue 4, 2004]
-
Trading Continuity
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]
-
Trading value
Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]
-
Trading volum
Investor Behavior The Effect of Dividend Increase on Investor Behavior [Volume 15, Issue 2, 2008]
-
Trading volume
The Information Content of Quarterly Earnings
Announcements [Volume 18, Issue 65, 2011, Pages 115-130]
-
Traditional Accruals
The Compare of Excess Returns of Portfolio Based on Traditional Accruals and Percent Accruals [Volume 20, Issue 3, 2013, Pages 101-123]
-
Traditional costing
- [Volume 14, Issue 2, 2007]
-
Traditional Costing Systems
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]
-
Traditional Data
- [Volume 13, Issue 4, 2006]
-
Traditional financial statement
Data Envelopment Analysis Technique: A complementary Method for Traditional Analysis of Financial Ratios [Volume 17, Issue 2, 2010]
-
Training needs
- [Volume 13, Issue 4, 2006]
-
Transactional prices
Transactional Prices Intraday Evidence from Tehran Stock Exchange [Volume 16, Issue 2, 2009]
-
Transaction cost
The impact of firm's cash holding level on the relationship between working capital and profitability [Volume 23, Issue 1, 2016, Pages 39-54]
-
Transaction Costs
Studying the effect of information risk and transaction costs on stock market reaction to earnings news [Volume 23, Issue 2, 2016, Pages 235-252]
-
Transformational Leadership
Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
-
Trey nor model
- [Volume 12, Issue 4, 2005]
-
Triangular Fuzzy Numbers
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]
-
True and Fair View
Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion [Volume 24, Issue 3, 2017, Pages 323-348]
-
Trust in senior management
Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
-
Trust Managers
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]
-
TSE
- [Volume 11, Issue 3, 2004]
-
Ttransaction size
Investor Behavior The Effect of Dividend Increase on Investor Behavior [Volume 15, Issue 2, 2008]
-
Turnover intention
Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession [Volume 23, Issue 1, 2016, Pages 97-116]
-
Turnover Intentions
- [Volume 12, Issue 3, 2005]
-
Turnover Intentions
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]
-
Two-stage least squares
The Role of Financial Reporting Quality and Disclosure Quality in Increasing
Commercial Credit [Volume 25, Issue 1, 2018, Pages 1-20]
-
Type of audit firm
The Effect of Corporate Attributes on Quality of Financial Information Reporting of the Listed Companies in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
-
Type of Auditor’s Report
The Effects of Auditor’s Characteristics on the Financial Restatement [Volume 20, Issue 3, 2013, Pages 85-100]
-
Type of Industries
- [Volume 14, Issue 1, 2007]
-
Type of industry
The Effect of Corporate Attributes on Quality of Financial Information Reporting of the Listed Companies in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
-
Type of the industry
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]
-
Typology
A review and content analyzing of Iranian auditing research: Two recent decades [Volume 22, Issue 2, 2015, Pages 203-220]
U
-
Ultimate objectives of accounting
Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
-
Uncertainty
Conditional conservatism in financial reporting [Volume 21, Issue 4, 2014, Pages 471-484]
-
Underreaction
The Evaluation Investor's Underreaction in the Tehran Stock Exchange (TSE) [Volume 16, Issue 1, 2009]
-
Unexpected Accruals
Assessing the Relationship between Conservatism and Unexpected Accruals in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 113-128]
-
Unexpected Earnings
- [Volume 11, Issue 3, 2004]
-
University of Tehran
- [Volume 14, Issue 2, 2007]
-
Unleveraged 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]
-
Unpaid principal
The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory [Volume 28, Issue 4, 2021, Pages 713-738]
-
UNPERF
- [Volume 14, Issue 2, 2007]
-
UNQUAL
- [Volume 14, Issue 2, 2007]
-
USA and countries in the region
Development of Accounting in Iranian Universities [Volume 28, Issue 3, 2021, Pages 398-434]
-
U Shape Relation
The impact of firm's cash holding level on the relationship between working capital and profitability [Volume 23, Issue 1, 2016, Pages 39-54]
-
Utilitarian
Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [Volume 27, Issue 4, 2020, Pages 604-623]
V
-
Valuation
Presenting a Model for Inflation Accounting in Iran [Volume 22, Issue 1, 2015, Pages 105-124]
-
Valuation
Developing a Model for Implementing the
Fair Value Approach in Iran:
With Emphasis on Measurement [Volume 24, Issue 4, 2017, Pages 573-596]
-
Valuation
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]
-
Valuation Models
- [Volume 13, Issue 3, 2006]
-
Valuation specialists
Iranian Auditors Perspectives about Auditing of Fair Value Estimates [Volume 26, Issue 2, 2019, Pages 255-278]
-
Value Added
- [Volume 13, Issue 4, 2006]
-
Value Added
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]
-
Value Added Intellectual Coefficient (VAIC)
The Impact of Intellectual Capital on Firms Market Value and Financial Performance [Volume 19, Issue 2, 2012, Pages 17-30]
-
Value at Risk
- [Volume 14, Issue 3, 2007]
-
Value at Risk
Active Portfolio Management Modeling with VaR and Genetic Algorithms [Volume 18, Issue 64, 2011, Pages 19-34]
-
Value Based Performance Measures
- [Volume 13, Issue 4, 2006]
-
Value creation
Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]
-
Value Engineering
- [Volume 12, Issue 1, 2005]
-
Value premium
The Role of Financial Distress Factor in Explaining Profitability of Value and Size Premiums [Volume 30, Issue 2, 2023, Pages 239-261]
-
Value relation of earning
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]
-
Value Relevanc
- [Volume 13, Issue 3, 2006]
-
Value stocks
The Role of Financial Distress Factor in Explaining Profitability of Value and Size Premiums [Volume 30, Issue 2, 2023, Pages 239-261]
-
Variance Ratio Test
The Study of Mean Reversion in Tehran Security Exchange Using Variance Ratio Test [Volume 16, Issue 1, 2009]
-
Variance Ratio Test
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]
-
Vector Auto regression.
The Information Content of Inter-transaction Duration [Volume 19, Issue 67, 2012, Pages 15-30]
-
Vector Auto-Regression
Investigation the Effect of Stock’s Alternative Assets Fluctuations on the Stock Price Index [Volume 20, Issue 1, 2013, Pages 53-76]
-
Vehicle routing issue
- [Volume 11, Issue 1, 2004]
-
Virtual Education
The Effect of Teaching Method STAD, JIGSAW and Virtual Education on Achieving Students' Cognitive Goals of Financial Statements Based on Bloom's Classification [Volume 29, Issue 1, 2022, Pages 113-145]
-
Visual financial ratios
The Role of Visual Financial Ratios in Predicting Corporate Bankruptcy Using Convolutional Neural Network Models and Comparing them with Traditional Models [Volume 28, Issue 3, 2021, Pages 553-573]
-
Voice of Customer
- [Volume 13, Issue 4, 2006]
-
Volatility of operational profit
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]
-
Volatility of sales
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]
-
Volume
The Information Content of Inter-transaction Duration [Volume 19, Issue 67, 2012, Pages 15-30]
-
Voluntary disclosure
The Relationship Between Voluntary Disclosure
and Outside Directors [Volume 16, Issue 3, 2009]
-
Voluntary 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]
-
Voluntary disclosure
The Impact of Stock Price Changes on Voluntary Disclosure in Firms Listed in Tehran Stock Exchange (TSE) [Volume 21, Issue 1, 2014, Pages 39-56]
-
Voluntary disclosure
Value relevance of voluntary disclosure in capital market of Iran [Volume 22, Issue 3, 2015, Pages 279-300]
-
Voluntary disclosure
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]
-
Voluntary disclosure
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]
W
-
Wavelet
A Survey of the time scale of capital asset pricing model (CAPM) by wavelet Transfarm [Volume 16, Issue 4, 2009]
-
Weak form of the Efficient Markets
A Survey of Market Efficiency in Tehran Stock Exchange (TSE ( [Volume 17, Issue 4, 2010, Pages 103-218]
-
Weighted Average Cost of Capital
- [Volume 12, Issue 1, 2005]
-
Whistle-blowing
Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [Volume 28, Issue 4, 2021, Pages 574-597]
-
Whistleblowing
Modeling Accountant Whistle Blowing Intention [Volume 28, Issue 4, 2021, Pages 637-663]
-
Winner and loser stocks.
An Investigation of Implementing Contrarian Trading Strategy in Tehran Stock Exchange (TSE) [Volume 15, Issue 1, 2008]
-
Winner Firms
- [Volume 11, Issue 4, 2004]
-
Winner Portfolio
- [Volume 12, Issue 2, 2005]
-
Winner Portfolio
The Investigating Overreaction of Investors to Patterns of Past Financial Performance Measures in the Tehran Stock Exchange [Volume 16, Issue 1, 2009]
-
Winner’s curse
The Effect of the Winner's Curse Phenomenon in Low Balling on the Auditor's Effort in Performing the Audit Tasks Using Game Theory [Volume 28, Issue 3, 2021, Pages 460-486]
-
Winner Stock
Survey of the Excess Return of Earning and Price Momentum Strategy in Tehran Stock Exchange (TSE) [Volume 17, Issue 3, 2010]
-
Wisdom-based decision making
A Grounded Theory Model of the Wise Decision-making Process in Auditing [Volume 29, Issue 4, 2022, Pages 738-757]
-
Wise auditor decision-making
Conceptualizing Wise Auditor Decision Making based on Grounded Theory Approach [Volume 26, Issue 2, 2019, Pages 301-326]
-
Work Assignments
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]
-
Work-family conflict
Investigating the Impacts of Time Pressure, Work-family Conflict, and Role Ambiguity on Audit Quality Reduction Behavior Mediated by Work Stress [Volume 29, Issue 4, 2022, Pages 714-737]
-
Working capital
Working capital management and shareholders wealth [Volume 21, Issue 2, 2014, Pages 127-150]
-
Working capital
The impact of firm's cash holding level on the relationship between working capital and profitability [Volume 23, Issue 1, 2016, Pages 39-54]
-
Working Conditions
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]
-
Work Stress
Investigating the Impacts of Time Pressure, Work-family Conflict, and Role Ambiguity on Audit Quality Reduction Behavior Mediated by Work Stress [Volume 29, Issue 4, 2022, Pages 714-737]
Your query does not match with any item