A
-
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]
-
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]
-
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]
-
Artificial Neural Networks
The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]
-
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 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]
-
Auditing profession
Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession [Volume 23, Issue 1, 2016, Pages 97-116]
-
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]
-
Auditors Opinion Type
The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]
-
Audit Quality
The Effect of Auditor expertise on Earnings Quality and Stock Price Synchronicity [Volume 23, Issue 2, 2016, Pages 137-154]
B
-
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 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]
-
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]
C
-
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 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]
-
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 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]
-
Certified Accountants
Auditors’ perceptions of professional skepticism in audit work [Volume 23, Issue 1, 2016, Pages 117-135]
-
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]
-
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]
-
Correlation-Based Features Selection (CFS) method
The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]
-
Culture
organizational culture and corporate tax compliance
(The Case study of Large Taxpayers Units) [Volume 23, Issue 1, 2016, Pages 1-18]
D
-
Data Envelope Analysis (DEA)
Influence Of Manager's Abilities On The Relation Between Real Earning Management And Future Firm Performance [Volume 23, Issue 2, 2016, Pages 253-267]
-
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]
-
Disclosure
The impact of organizational culture on the information disclosure quality (timeliness and reliability) [Volume 23, Issue 3, 2016, Pages 394-414]
-
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]
-
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
-
Earnings Manipulation Model
The Prediction of Earnings Manipulation: Development of a Model [Volume 23, Issue 1, 2016, Pages 73-96]
-
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
The Effect of Auditor expertise on Earnings Quality and Stock Price Synchronicity [Volume 23, Issue 2, 2016, Pages 137-154]
-
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]
-
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]
F
-
Financial Crisis
The Effect of Financial Crisis on Earnings Quality [Volume 23, Issue 4, 2016, Pages 415-434]
-
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]
-
Fruad
The Prediction of Earnings Manipulation: Development of a Model [Volume 23, Issue 1, 2016, Pages 73-96]
-
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 Researches Directions
Analysis of Public Sector Accounting Researches in Iran and Future Researches Directions [Volume 23, Issue 4, 2016, Pages 547-574]
G
-
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]
-
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]
H
-
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]
I
-
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]
-
Independent Audit
Auditors’ perceptions of professional skepticism in audit work [Volume 23, Issue 1, 2016, Pages 117-135]
-
Informational content of earnings
Conservatism and the Informational Content
of Earnings [Volume 23, Issue 4, 2016, Pages 435-460]
-
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 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]
-
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]
-
Iran
Study of Accounting Knowledge Translation and Its Drawbacks in Iran [Volume 23, Issue 2, 2016, Pages 193-212]
L
-
Labor
Investigating the Effect of Accruals Quality and Disclosure Quality on Labor Investment Inefficiency [Volume 23, Issue 3, 2016, Pages 269-288]
-
Logistic regression
The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]
M
-
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]
-
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' 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]
-
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]
-
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]
-
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]
-
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]
O
-
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]
P
-
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]
-
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 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]
-
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]
-
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 Sector Accounting
Analysis of Public Sector Accounting Researches in Iran and Future Researches Directions [Volume 23, Issue 4, 2016, Pages 547-574]
R
-
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]
-
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]
-
Research areas
Analysis of Public Sector Accounting Researches in Iran and Future Researches Directions [Volume 23, Issue 4, 2016, Pages 547-574]
-
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 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]
S
-
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]
-
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]
-
Structural Equation Modeling (SEM)
Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession [Volume 23, Issue 1, 2016, Pages 97-116]
T
-
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]
-
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]
-
Turnover intention
Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession [Volume 23, Issue 1, 2016, Pages 97-116]
U
-
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]
W
-
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]
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