Author Index

A

  • Abbasi, Reza The Consequence of the Risk Relevance of International Financial Reporting Standards in Listed Iranian Banks on the Tehran Stock Exchange [Volume 11, Issue 43, 2019, Pages 151-170]
  • Abdi, Mostafa The impact of conditional conservatism and the Corporate governance quality in reducing litigation risks and audit fees [Volume 11, Issue 44, 2020, Pages 23-44]
  • Aghaei, Mehran The Review of the Effect of Audit Quality Informational Consequences on the Investors' Decisions with Emphasis on Audit Partners' Switches [Volume 11, Issue 41, 2019, Pages 111-128]
  • Aghaie, Mehran Factors Influencing the Development of Strategic Human Resource Management in Parsian Tourism Company [Volume 11, Issue 43, 2019, Pages 103-132]
  • Akglaghi Yazdinejad, Esmaeil Providing Conceptual Model for Internal and External Factors Affecting Credit Sale [Volume 11, Issue 41, 2019, Pages 163-182]
  • Alipour, Safdar Growth opportunities, Cash Holding and Audit Fee [Volume 11, Issue 44, 2020, Pages 91-106]
  • Amiri, Esmaeil Growth opportunities, Cash Holding and Audit Fee [Volume 11, Issue 44, 2020, Pages 91-106]
  • Ardikhani, Mohammad Reza Provides a Model for Display the Structure of Financial Market by Valuation Laws [Volume 11, Issue 43, 2019, Pages 5-22]
  • Ardikhani, Yosef Provides a Model for Display the Structure of Financial Market by Valuation Laws [Volume 11, Issue 43, 2019, Pages 5-22]
  • Ashena, Nafiseh A Study of the Effect of Corporate Governance Score on the Relation between Fundamental Variable of Accounting and Stock Return in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 41, 2019, Pages 147-162]
  • Ashrafi, Majid Providing a New Model of Corporate Governance and Firm Performance: Corporate Responsibility and Corporate Entrepreneurship and the Moderating Role of Information Technology [Volume 11, Issue 43, 2019, Pages 133-150]
  • Aznab, Masoumeh Providing Optimal Model to Predict Bankruptcy Using Invasive Weed Algorithm and Evaluating it's Efficiency Compared to Altmen's Model [Volume 11, Issue 43, 2019, Pages 41-54]

B

  • Badavar Nahandi, Yunes The Impact of Effective Tax Rate on Capital Structure, Investment Decisions and Dividend Profit [Volume 11, Issue 42, 2019, Pages 193-210]
  • Baghoomian, Rafik Macroeconomic Variables Fluctuations and Management Earnings Forecast Horizon [Volume 11, Issue 41, 2019, Pages 21-36]
  • Bahar Moghadam, Mahdi Providing Conceptual Model for Internal and External Factors Affecting Credit Sale [Volume 11, Issue 41, 2019, Pages 163-182]
  • Banimahd, Bahman The Relationship between Social Conservatism and Accountants and Auditors Ethical Orientation [Volume 11, Issue 42, 2019, Pages 177-192]
  • Baradaran Hasanzadeh, Rasol The Impact of Financial Flexibility and Financial Constraints on Earnings Management [Volume 11, Issue 43, 2019, Pages 85-102]
  • Bazazzadeh Torbati, Hamid Reza The affecting Factors on Stock Market reactions to Intangible information [Volume 11, Issue 44, 2020, Pages 5-22]
  • Beshkoh, Mehdi The Role of Trading Volumes and Liquidity on Investment Opportunities and Capital Expenditures in Companies Listed in the Tehran Stock Exchange [Volume 11, Issue 44, 2020, Pages 195-210]
  • Bolo, Ghasen The Relationship between Managerial Overconfidence and Restatement of Financial Statements [Volume 11, Issue 42, 2019, Pages 53-70]

D

  • Dadashi, Iman Information Content of Audit report in Predicting Bankruptcy [Volume 11, Issue 44, 2020, Pages 175-194]
  • Damirchi, Asghar Effect of Corporate Ownership Type on the Relationship between Earnings Management and Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 11, Issue 42, 2019, Pages 71-88]
  • Darabi, Roya Investigating the Effect of Momentum on the Risk and Stock Returns and Simultaneous Impact [Volume 11, Issue 43, 2019, Pages 71-84]
  • Darzi, Ekram Information Asymmetry, Cost of Capital and Disclosure Quality [Volume 11, Issue 42, 2019, Pages 159-176]
  • Dastgir, Mohsen Investigating Factors Affecting Internal Audit Quality [Volume 11, Issue 41, 2019, Pages 129-146]
  • Dorraji, Mitra The Relationship between Social Conservatism and Accountants and Auditors Ethical Orientation [Volume 11, Issue 42, 2019, Pages 177-192]

F

  • Feizi, Hamideh The Impact of Financial Flexibility and Financial Constraints on Earnings Management [Volume 11, Issue 43, 2019, Pages 85-102]

G

  • Ghafari Fard, Mohammad Selection strategic indicators and measure the financial performance of companies Using fuzzy AHP and TOPSIS (Case Study: Chemical Industry in Tehran Stock Exchange) [Volume 11, Issue 44, 2020, Pages 125-144]
  • Ghanbari, Mehrdad Investigating the Relationship between Management Efficiency and Auditor Change with Emphasis on the Role of Information Asymmetry [Volume 11, Issue 43, 2019, Pages 23-40]
  • Ghazi Fini, Seyed Reza Forcasting and Modeling Stock Returns Volatility in Tehran Stock Exchange Using GARCH Models [Volume 11, Issue 43, 2019, Pages 55-70]
  • Ghiyasvand, Alireza Investigating the Effect of Momentum on the Risk and Stock Returns and Simultaneous Impact [Volume 11, Issue 43, 2019, Pages 71-84]
  • Gholamzadeh Ledari, Masoud Effectiveness of Revised Iranian Accounting Standards No.19 (Business Combination) [Volume 11, Issue 42, 2019, Pages 5-30]

H

  • Hasani Alghar, Masoud The Relationship between Managerial Overconfidence and Restatement of Financial Statements [Volume 11, Issue 42, 2019, Pages 53-70]
  • Heidarpoor, Farzaneh Impact of Investments of Institutional Shareholders and Forecast Error Per-Share Earnings and Dividends the Cumulative Abnormal Return [Volume 11, Issue 41, 2019, Pages 183-198]
  • Hejazi, Rezvan Investigating the Relationship between Management Efficiency and Auditor Change with Emphasis on the Role of Information Asymmetry [Volume 11, Issue 43, 2019, Pages 23-40]
  • Hemati, Hasan Growth opportunities, Cash Holding and Audit Fee [Volume 11, Issue 44, 2020, Pages 91-106]
  • Hemati, Hoda The Relationship between Type of Audit Opinion And Audit Size with Tax Avoidance Using Heckman [Volume 11, Issue 43, 2019, Pages 171-186]
  • Hosseini, Seyed Ali The Impact of Aggressive Real Earnings Management on the Value of Firm Cash Holdings [Volume 11, Issue 42, 2019, Pages 89-106]
  • Hosseini Beheshtian, Seyed Mohammad Investigating Time Varying Herd Behavior: A Markov Switching Approach [Volume 11, Issue 42, 2019, Pages 125-142]

I

  • Iemani, Karim The Relationship between Type of Audit Opinion And Audit Size with Tax Avoidance Using Heckman [Volume 11, Issue 43, 2019, Pages 171-186]

J

  • Jabarzadeh Kangarloue, Saeed Effect of Corporate Ownership Type on the Relationship between Earnings Management and Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 11, Issue 42, 2019, Pages 71-88]
  • Jaberi, Mohammad Ali The Relationship between Type of Audit Opinion And Audit Size with Tax Avoidance Using Heckman [Volume 11, Issue 43, 2019, Pages 171-186]
  • Jahangiri, Hosein Modelling cash flow and Investigate Bullwhip Effect on Cash Flow of the Firm on the Supply Chain [Volume 11, Issue 44, 2020, Pages 161-174]
  • Jahanshad, Azita The Effect of Audit Quality, Real and Accrual Earnings Management on Financial Statement Restatements [Volume 11, Issue 44, 2020, Pages 63-90]
  • Jameie, Reza Investigation the Relationship between the Corporate Governance Mechanisms and Timeliness of Earning with Emphasis on the Corporate Financial Distress in Tehran Stock Exchange [Volume 11, Issue 44, 2020, Pages 45-62]
  • Jamshidi Navid, Babak Investigating the Relationship between Management Efficiency and Auditor Change with Emphasis on the Role of Information Asymmetry [Volume 11, Issue 43, 2019, Pages 23-40]
  • Javanmard, Hadis Evaluate The success of the companies in achieving the objectives of the capital increase [Volume 11, Issue 44, 2020, Pages 145-160]

K

  • Kanani, Akbar Investigating the Relationship between Management Efficiency and Auditor Change with Emphasis on the Role of Information Asymmetry [Volume 11, Issue 43, 2019, Pages 23-40]
  • Kashanipour, Mohammad Explaining the Effect of the Dynamics of the Capital Structure, Profitability and Economic Value Added on EPS of the Company Listed in Tehran Stock Exchange [Volume 11, Issue 41, 2019, Pages 5-20]
  • Kavoosi, Esnaiel Factors Influencing the Development of Strategic Human Resource Management in Parsian Tourism Company [Volume 11, Issue 43, 2019, Pages 103-132]
  • Kazemi, Mehdi Explaining the Effect of the Dynamics of the Capital Structure, Profitability and Economic Value Added on EPS of the Company Listed in Tehran Stock Exchange [Volume 11, Issue 41, 2019, Pages 5-20]
  • Kazemi, Zaleh Relationship between Financial Statement Comparability and Expected stock Price Crash Risk [Volume 11, Issue 44, 2020, Pages 107-124]
  • Kazemi Olom, Mehdi The impact of conditional conservatism and the Corporate governance quality in reducing litigation risks and audit fees [Volume 11, Issue 44, 2020, Pages 23-44]
  • Keshavarzian, Neda The Consequence of the Risk Relevance of International Financial Reporting Standards in Listed Iranian Banks on the Tehran Stock Exchange [Volume 11, Issue 43, 2019, Pages 151-170]
  • Khabbazzadeh, Mohammad Esmaeil Using DEA Model to Measure the Effect of Mutual Funds Capital Flows on Capital Market Technical Efficiency [Volume 11, Issue 42, 2019, Pages 107-124]
  • Khavari, Hamid Impact of Investments of Institutional Shareholders and Forecast Error Per-Share Earnings and Dividends the Cumulative Abnormal Return [Volume 11, Issue 41, 2019, Pages 183-198]
  • Kheirkhah, Mehrdad The Review of the Effect of Audit Quality Informational Consequences on the Investors' Decisions with Emphasis on Audit Partners' Switches [Volume 11, Issue 41, 2019, Pages 111-128]
  • Khodapanah, Mahboubeh Information Asymmetry, Cost of Capital and Disclosure Quality [Volume 11, Issue 42, 2019, Pages 159-176]
  • Kordestani, Gholamreza The impact of conditional conservatism and the Corporate governance quality in reducing litigation risks and audit fees [Volume 11, Issue 44, 2020, Pages 23-44]

L

  • Langari, Mahmood Effectiveness of Revised Iranian Accounting Standards No.19 (Business Combination) [Volume 11, Issue 42, 2019, Pages 5-30]
  • Latifi, Ali The Effect of Audit Quality, Real and Accrual Earnings Management on Financial Statement Restatements [Volume 11, Issue 44, 2020, Pages 63-90]

M

  • Malakian, Esfandiar The affecting Factors on Stock Market reactions to Intangible information [Volume 11, Issue 44, 2020, Pages 5-22]
  • Mansouri, Fardin Evaluate The success of the companies in achieving the objectives of the capital increase [Volume 11, Issue 44, 2020, Pages 145-160]
  • Mehrmanesh, Hasan Calculation of Cost of Products Through the Activity-Based Costing Method Using Simulation (Case Study of Industrial Group Manufacturing Group) [Volume 11, Issue 41, 2019, Pages 71-88]
  • Mirlohi, Seyed Mojtaba Investigating Time Varying Herd Behavior: A Markov Switching Approach [Volume 11, Issue 42, 2019, Pages 125-142]
  • Mohammadi, Ali Reza Investigation on the Relationship Between Earning Quality and Excess Returns [Volume 11, Issue 41, 2019, Pages 53-70]
  • Mohammadi, Hojjat Macroeconomic Variables Fluctuations and Management Earnings Forecast Horizon [Volume 11, Issue 41, 2019, Pages 21-36]
  • Moshtaridoost, Touraj Investigating Factors Affecting Internal Audit Quality [Volume 11, Issue 41, 2019, Pages 129-146]

N

  • Naderi Noor Eyni, Mohamad Mahdi Investigation on the Relationship Between Earning Quality and Excess Returns [Volume 11, Issue 41, 2019, Pages 53-70]
  • Naghdi, Sajad Macroeconomic Variables Fluctuations and Management Earnings Forecast Horizon [Volume 11, Issue 41, 2019, Pages 21-36]
  • Nasirzadeh, Farzaneh The Investigation of Mechanisms to Prevent Stock Price Crash Risk [Volume 11, Issue 42, 2019, Pages 31-52]
  • Nazari, Reza Role of Off-Balance Sheet Lease Financing on Capital Structure and Financial Distress [Volume 11, Issue 41, 2019, Pages 37-52]
  • Noravesh, Farima Information Asymmetry, Cost of Capital and Disclosure Quality [Volume 11, Issue 42, 2019, Pages 159-176]
  • Norbakhsh, Hevar Investigation the Relationship between the Corporate Governance Mechanisms and Timeliness of Earning with Emphasis on the Corporate Financial Distress in Tehran Stock Exchange [Volume 11, Issue 44, 2020, Pages 45-62]
  • Norosh, Iraj Provides a Model for Display the Structure of Financial Market by Valuation Laws [Volume 11, Issue 43, 2019, Pages 5-22]
  • Nouranifar, Esa The Review of the Effect of Audit Quality Informational Consequences on the Investors' Decisions with Emphasis on Audit Partners' Switches [Volume 11, Issue 41, 2019, Pages 111-128]
  • Nouri Fard, Yadollah Relationship between Financial Statement Comparability and Expected stock Price Crash Risk [Volume 11, Issue 44, 2020, Pages 107-124]

P

  • Panahian, Hosein Forcasting and Modeling Stock Returns Volatility in Tehran Stock Exchange Using GARCH Models [Volume 11, Issue 43, 2019, Pages 55-70]
  • Pour Tabarestani, Ali Information Content of Audit report in Predicting Bankruptcy [Volume 11, Issue 44, 2020, Pages 175-194]

R

  • Rahmani, Ali Effectiveness of Revised Iranian Accounting Standards No.19 (Business Combination) [Volume 11, Issue 42, 2019, Pages 5-30]
  • Rahmani, Mohammad Explaining the Effect of the Dynamics of the Capital Structure, Profitability and Economic Value Added on EPS of the Company Listed in Tehran Stock Exchange [Volume 11, Issue 41, 2019, Pages 5-20]
  • Rahnama, Fatemeh The Impact of Effective Tax Rate on Capital Structure, Investment Decisions and Dividend Profit [Volume 11, Issue 42, 2019, Pages 193-210]
  • Rajabalizadeh, Javad The Investigation of Mechanisms to Prevent Stock Price Crash Risk [Volume 11, Issue 42, 2019, Pages 31-52]
  • Rashidpoor, Ali Inflectional Factors on Mostazafan Foundation Organizational Excellence [Volume 11, Issue 41, 2019, Pages 89-110]
  • Rasouli, Maryam Examining the Association between Audit Quality and Discretionary Accruals in Highly-Valued Equity [Volume 11, Issue 42, 2019, Pages 143-158]

S

  • Sadeghian, Rahmatollah Inflectional Factors on Mostazafan Foundation Organizational Excellence [Volume 11, Issue 41, 2019, Pages 89-110]
  • Safari, Khatereh The Role of Trading Volumes and Liquidity on Investment Opportunities and Capital Expenditures in Companies Listed in the Tehran Stock Exchange [Volume 11, Issue 44, 2020, Pages 195-210]
  • Saghafi, Ali Effectiveness of Revised Iranian Accounting Standards No.19 (Business Combination) [Volume 11, Issue 42, 2019, Pages 5-30]
  • Saiedi, Parviz Providing a New Model of Corporate Governance and Firm Performance: Corporate Responsibility and Corporate Entrepreneurship and the Moderating Role of Information Technology [Volume 11, Issue 43, 2019, Pages 133-150]
  • Saiedian, Masoud Providing a New Model of Corporate Governance and Firm Performance: Corporate Responsibility and Corporate Entrepreneurship and the Moderating Role of Information Technology [Volume 11, Issue 43, 2019, Pages 133-150]
  • Samiie, Rohollah Providing a New Model of Corporate Governance and Firm Performance: Corporate Responsibility and Corporate Entrepreneurship and the Moderating Role of Information Technology [Volume 11, Issue 43, 2019, Pages 133-150]
  • Sarfaraz, Mansour Investigation on the Relationship Between Earning Quality and Excess Returns [Volume 11, Issue 41, 2019, Pages 53-70]
  • Setayesh, Mohammad Hossein Providing Optimal Model to Predict Bankruptcy Using Invasive Weed Algorithm and Evaluating it's Efficiency Compared to Altmen's Model [Volume 11, Issue 43, 2019, Pages 41-54]
  • Shahverdi, Giti Azam A Study of the Effect of Corporate Governance Score on the Relation between Fundamental Variable of Accounting and Stock Return in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 41, 2019, Pages 147-162]
  • Shamohammadi, Mohammad Ali The Relationship between Type of Audit Opinion And Audit Size with Tax Avoidance Using Heckman [Volume 11, Issue 43, 2019, Pages 171-186]
  • Sheykh, Mohammad Javad The Consequence of the Risk Relevance of International Financial Reporting Standards in Listed Iranian Banks on the Tehran Stock Exchange [Volume 11, Issue 43, 2019, Pages 151-170]
  • Shokri, Azam The Relationship between Social Conservatism and Accountants and Auditors Ethical Orientation [Volume 11, Issue 42, 2019, Pages 177-192]

T

  • Tahriri, Arash Examining the Association between Audit Quality and Discretionary Accruals in Highly-Valued Equity [Volume 11, Issue 42, 2019, Pages 143-158]
  • Tavangar, Afsaneh Using DEA Model to Measure the Effect of Mutual Funds Capital Flows on Capital Market Technical Efficiency [Volume 11, Issue 42, 2019, Pages 107-124]
  • Tehrani, Reza Investigating Time Varying Herd Behavior: A Markov Switching Approach [Volume 11, Issue 42, 2019, Pages 125-142]

V

  • Vadizadeh, Kazem Evaluate The success of the companies in achieving the objectives of the capital increase [Volume 11, Issue 44, 2020, Pages 145-160]
  • Vahed Bagheri, Majid Role of Off-Balance Sheet Lease Financing on Capital Structure and Financial Distress [Volume 11, Issue 41, 2019, Pages 37-52]
  • Vali, Elham Examining the Association between Audit Quality and Discretionary Accruals in Highly-Valued Equity [Volume 11, Issue 42, 2019, Pages 143-158]

Y

  • Yamrali, Oktay Predict Abnormal Stock Returns with Neural Network Approach: )Evidence from Tehran Stock Exchange( [Volume 11, Issue 43, 2019, Pages 187-202]

Z

  • Zahedi, Jamshid Selection strategic indicators and measure the financial performance of companies Using fuzzy AHP and TOPSIS (Case Study: Chemical Industry in Tehran Stock Exchange) [Volume 11, Issue 44, 2020, Pages 125-144]
  • Zand, Sepideh The Impact of Aggressive Real Earnings Management on the Value of Firm Cash Holdings [Volume 11, Issue 42, 2019, Pages 89-106]
  • Zare Bahnamiri, Mohammad Javad Information Content of Audit report in Predicting Bankruptcy [Volume 11, Issue 44, 2020, Pages 175-194]