Author Index

A

  • Aflatooni, Abbas Investigating the Efficiency of Tehran Stock Exchange in Reflecting the Accounting Earnings and Its Components' Information in Shares Prices: the Mishkin (1983) Test Approach [Volume 10, Issue 39, 2018, Pages 133-148]
  • Aghaei, Mohamad Ali Macroeconomic performance impact on the Accounting conservatism and information content of accounting earnings in Tehran Stock Exchange companies [Volume 10, Issue 38, 2018, Pages 145-164]
  • Ahmadian, Vahid Macroeconomic performance impact on the Accounting conservatism and information content of accounting earnings in Tehran Stock Exchange companies [Volume 10, Issue 38, 2018, Pages 145-164]
  • Ali Khani, GholamReza Investigation the relationship between changes of profit and loss statement items and value- added changes in companies listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 109-120]
  • Alimoradi Sharif Abadi, Abbas The moderating effect of the sticky cost on the relationship between the earning quality and its determinants [Volume 10, Issue 38, 2018, Pages 67-80]
  • Alizadeh, Hassan Investigating the Efficiency of Tehran Stock Exchange in Reflecting the Accounting Earnings and Its Components' Information in Shares Prices: the Mishkin (1983) Test Approach [Volume 10, Issue 39, 2018, Pages 133-148]
  • Asadi, Abdorreza The Investigation of Dynamic Relationship between Firms’ Characteristics and Dividend Policy using Generalized Method of Moments [Volume 10, Issue 39, 2018, Pages 93-110]
  • Asadi Komjani, Parisa Investigating the Effect of Resources Components of Sample Bank on its Liquidity [Volume 10, Issue 37, 2018, Pages 111-132]
  • Asadpour, Abbas The relationship between gross domestic production (GDP) growth and the capital risk factors in the companies accepted in Tehran’s securities exchange market [Volume 10, Issue 38, 2018, Pages 95-108]
  • Asadpour, Rasa The relationship between gross domestic production (GDP) growth and the capital risk factors in the companies accepted in Tehran’s securities exchange market [Volume 10, Issue 38, 2018, Pages 95-108]
  • Askari Kopani, Ahmadreza Determination the Impact of Cash Holdings and Financing on Investment-Cash Flow Sensitivity [Volume 10, Issue 37, 2018, Pages 181-194]
  • Askarinejad Amiri, Ali Industry Systematic Risk in Stock Market According to Jump Beta [Volume 10, Issue 39, 2018, Pages 37-56]
  • Assadi, GholamHossein Industry Systematic Risk in Stock Market According to Jump Beta [Volume 10, Issue 39, 2018, Pages 37-56]

B

  • Baradaran Hasanzadeh, Rasol Investigating the Effect of Resources Components of Sample Bank on its Liquidity [Volume 10, Issue 37, 2018, Pages 111-132]
  • Barzegar, Ghodrat Allah Firms’ Earnings Smoothing, Corporate Social Responsibility, and Value [Volume 10, Issue 39, 2018, Pages 189-210]
  • Basirat, Mehdi The importance of working capital management in determining the profitability of the companies studied (automotive, and chemical) in the Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 165-178]
  • Bavarhazh, Maryam The Relation between Real Earnings Management and Abnormal Return in Companies Listed in TSE [Volume 10, Issue 40, 2019, Pages 75-86]
  • Bayat, Morteza Survey the Effect of Governmental Affiliation on Firm`s Value [Volume 10, Issue 37, 2018, Pages 57-72]
  • Bonabi Ghadim, Rahim The Effect of Conditional Conservatism on Audit Fees of listed Companies in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 5-20]

D

  • Dastgir, Mohsen Identifying the Effect Factors of Mental Accounting for Portfolio Constructing by Innovative Investors Via Confirmatory Factor Analysis [Volume 10, Issue 40, 2019, Pages 127-146]
  • Dehghani Saadi, Ali Asghar Investigation the Moderating Role of CEO Narcissism on Explaining the Relationship between Corporate Social Responsibility and Financial Performance of Listed Companies of Tehran Stock Exchange [Volume 10, Issue 39, 2018, Pages 57-74]
  • Dorseh, Seyed Saber Impact of Industry Specialization on Auditors on the Relationship between Accounting Opacity and Future Stock Price Crashes [Volume 10, Issue 39, 2018, Pages 111-132]

E

  • Esnaashari, Hamideh The Effect of Size and Information Environment on the Relationship between Stock Returns and Trading Volume [Volume 10, Issue 40, 2019, Pages 59-74]
  • Etemadi, Hosein Macroeconomic performance impact on the Accounting conservatism and information content of accounting earnings in Tehran Stock Exchange companies [Volume 10, Issue 38, 2018, Pages 145-164]

F

  • Fadaei Nejad, Mohammad E. Fadaei Nejad Industry Systematic Risk in Stock Market According to Jump Beta [Volume 10, Issue 39, 2018, Pages 37-56]
  • Faghih, Mohsen The Relationship between Audit Committee Characteristics and Performance Metrics [Volume 10, Issue 40, 2019, Pages 105-126]
  • Fakhari, Hossein An Investigation of the Determinants of Disclosure of Internal Controls Weakness at the Listed Companies of the Tehran Stock Exchange (TSE) [Volume 10, Issue 40, 2019, Pages 25-42]
  • Firooznia, Amir The Effect of Business Combinations on the Level of Cash Holdings [Volume 10, Issue 40, 2019, Pages 5-24]

G

  • Gheytanchian, Sarvenaz The Effect of Business Combinations on the Level of Cash Holdings [Volume 10, Issue 40, 2019, Pages 5-24]
  • Ghorbanpour, Fereydoun A Survey on Government (Public) Asset Management Experiences of Selected Countries [Volume 10, Issue 37, 2018, Pages 5-20]

H

  • Haidarynezhad, Ghodratollah The effect of Earnings Targets and managerial incentives on Intensity Cost Sticky in companies listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 121-144]
  • Hakimi, Farhad Capacity of Tax in Iran [Volume 10, Issue 40, 2019, Pages 159-180]
  • Hasani Azar Daryani, Elham Explore the Role, Effectiveness and Evaluation of Internal Audit at the Iranian Offshore Oil Company [Volume 10, Issue 38, 2018, Pages 21-38]
  • Hasannejad, Mohammad Investigate Earnings Manipulations by Real Activities Management and Its Impact on the Investors’ Perceptions [Volume 10, Issue 39, 2018, Pages 149-166]
  • Hemmatfar, Mahmood Investigation the relationship between changes of profit and loss statement items and value- added changes in companies listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 109-120]

I

  • Irani Moshtaghin, Khadijeh The Effect of Conditional and Unconditional Conservatism on the Stock Prices Crash Risk, with Emphasis on the Life Cycle of Companies in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 55-66]
  • Izadiniya, Naser Identifying the Effect Factors of Mental Accounting for Portfolio Constructing by Innovative Investors Via Confirmatory Factor Analysis [Volume 10, Issue 40, 2019, Pages 127-146]

J

  • Jalili, Saber The Effect of Internal Property and Ownership Rights on Earnings Management [Volume 10, Issue 37, 2018, Pages 163-180]
  • Jamshidi, Hamid Tax Audits Based on Risk-Based Audit Approaches [Volume 10, Issue 37, 2018, Pages 147-162]
  • Javanmard, Eisa Small Audit Firms and Earnings Management [Volume 10, Issue 40, 2019, Pages 181-194]

K

  • Kabiri, Mohammad An Investigation of the Determinants of Disclosure of Internal Controls Weakness at the Listed Companies of the Tehran Stock Exchange (TSE) [Volume 10, Issue 40, 2019, Pages 25-42]
  • Kalhornia, Hamid The Effect of Business Combinations on the Level of Cash Holdings [Volume 10, Issue 40, 2019, Pages 5-24]
  • Kanani Amiri, Mansour The Relation between Real Earnings Management and Abnormal Return in Companies Listed in TSE [Volume 10, Issue 40, 2019, Pages 75-86]
  • Kefayat, Maryam The importance of working capital management in determining the profitability of the companies studied (automotive, and chemical) in the Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 165-178]
  • Khajavi, Shokrollah Investigation the Moderating Role of CEO Narcissism on Explaining the Relationship between Corporate Social Responsibility and Financial Performance of Listed Companies of Tehran Stock Exchange [Volume 10, Issue 39, 2018, Pages 57-74]
  • Khalifeh Soltani, Seyed Ahmad Dividend Policy at Firms Suspected of Accounting Fraud [Volume 10, Issue 37, 2018, Pages 41-56]

L

  • Lajevardi, Sayed Ali Determination the Impact of Cash Holdings and Financing on Investment-Cash Flow Sensitivity [Volume 10, Issue 37, 2018, Pages 181-194]
  • Lalehmazhin, Maryam Survey the Effect of Governmental Affiliation on Firm`s Value [Volume 10, Issue 37, 2018, Pages 57-72]
  • Lashgari, Zahra The relationship between gross domestic production (GDP) growth and the capital risk factors in the companies accepted in Tehran’s securities exchange market [Volume 10, Issue 38, 2018, Pages 95-108]

M

  • Mahdavi, Gholamhossein The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information Asymmetry [Volume 10, Issue 39, 2018, Pages 21-36]
  • Malek Khodaii, Elahe The effect of Earnings Targets and managerial incentives on Intensity Cost Sticky in companies listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 121-144]
  • Mashayekh, Shahnaz Relationship between the audit quality and the value relevance of earnings and the book value of equity by looking at the ranking of trusteed auditing institutions of Tehran Securities and Exchange [Volume 10, Issue 38, 2018, Pages 39-54]
  • Masoumpur, Yalda The Effect of Internal Property and Ownership Rights on Earnings Management [Volume 10, Issue 37, 2018, Pages 163-180]
  • Mehrabanpour, Mohammadreza The Relationship between Corporate Governance Mechanisms and the Likelihood of Fraudulent Financial Reporting [Volume 10, Issue 40, 2019, Pages 43-58]
  • Meyerspasi, Nilofar Tax Audits Based on Risk-Based Audit Approaches [Volume 10, Issue 37, 2018, Pages 147-162]
  • Mirhossani, Iraj Survey the Effect of Governmental Affiliation on Firm`s Value [Volume 10, Issue 37, 2018, Pages 57-72]
  • Mohammadi, Mahsa Firms’ Earnings Smoothing, Corporate Social Responsibility, and Value [Volume 10, Issue 39, 2018, Pages 189-210]
  • Momeni Yanesari, Abolfazl Managerial Ownership, Cash Holdings and Firm Valuation [Volume 10, Issue 39, 2018, Pages 5-20]
  • Momenzadeh, Mohammad Hadi Development and empowerment of capital market in line with resistance economy (with an emphasis on supporting and protecting the rights of small shareholders) [Volume 10, Issue 39, 2018, Pages 75-92]
  • Momenzadeh, Mohammad Mehdi Development and empowerment of capital market in line with resistance economy (with an emphasis on supporting and protecting the rights of small shareholders) [Volume 10, Issue 39, 2018, Pages 75-92]
  • Mousavi, Seyyed Ahmad Developing the Corporate Social Responsibility Model and Its Impact on the Earnings Quality [Volume 10, Issue 39, 2018, Pages 167-188]

N

  • Narimani, Fariba The moderating effect of the sticky cost on the relationship between the earning quality and its determinants [Volume 10, Issue 38, 2018, Pages 67-80]
  • Nasiri, Mohammad Investigate Earnings Manipulations by Real Activities Management and Its Impact on the Investors’ Perceptions [Volume 10, Issue 39, 2018, Pages 149-166]
  • Nayeb Mohseni, Sheyda Dividend Policy at Firms Suspected of Accounting Fraud [Volume 10, Issue 37, 2018, Pages 41-56]
  • Nik Bakht, Mohammad Reza The Effect of Business Combinations on the Level of Cash Holdings [Volume 10, Issue 40, 2019, Pages 5-24]
  • Nikkar, Javad The effect of Earnings Targets and managerial incentives on Intensity Cost Sticky in companies listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 121-144]
  • Noorizadeh, Zohreh The Relationship between Corporate Governance Mechanisms and the Likelihood of Fraudulent Financial Reporting [Volume 10, Issue 40, 2019, Pages 43-58]
  • Noravesh, Iraj Managerial Ownership, Cash Holdings and Firm Valuation [Volume 10, Issue 39, 2018, Pages 5-20]

O

  • Ojaghi, Hosein Small Audit Firms and Earnings Management [Volume 10, Issue 40, 2019, Pages 181-194]

P

  • Pakdel, Abdollah The Relationship Between of Abnormal Audit Fees and Restatements of Listed Companies in Tehran Stock Exchange [Volume 10, Issue 37, 2018, Pages 133-146]
  • Pakdel, Abdollah Identifying the Effect Factors of Mental Accounting for Portfolio Constructing by Innovative Investors Via Confirmatory Factor Analysis [Volume 10, Issue 40, 2019, Pages 127-146]
  • Pourzamani, Zahra The Effect of Intangible Information by Lakonishok, Shleifer and Vishny Model on Institutional Investors Herding Behavior [Volume 10, Issue 40, 2019, Pages 147-158]

R

  • Rahmani, Halimeh Investigating the Necessity of the Paying More Attention to Forensic Accounting [Volume 10, Issue 37, 2018, Pages 73-88]
  • Rajabdoory, Hossein Investigating the Necessity of the Paying More Attention to Forensic Accounting [Volume 10, Issue 37, 2018, Pages 73-88]
  • Rajabi, Aliakbar Effect of Audit Quality on Market Assessment of Earnings and Earnings Components [Volume 10, Issue 40, 2019, Pages 87-104]
  • Rezaei, Eisa Designing and Explaining the Optimal Model of Stock Valuation of Banks Active in the Banking Industry of Iran [Volume 10, Issue 37, 2018, Pages 89-110]
  • Rezaei, Farzin Study of the Financial Reporting Quality in Reducing Conflict Between Investment Decisions and Dividend Policy [Volume 10, Issue 37, 2018, Pages 21-40]
  • Rezaei, Farzin Developing the Corporate Social Responsibility Model and Its Impact on the Earnings Quality [Volume 10, Issue 39, 2018, Pages 167-188]
  • Rezaei, Gholamreza The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information Asymmetry [Volume 10, Issue 39, 2018, Pages 21-36]
  • Rezaei, Mehdi Investigate Obstacles Of Advances Public Sector Accounting In Iran From the perspective of academics [Volume 10, Issue 38, 2018, Pages 81-94]
  • Roosta, Manucher Investigation the Moderating Role of CEO Narcissism on Explaining the Relationship between Corporate Social Responsibility and Financial Performance of Listed Companies of Tehran Stock Exchange [Volume 10, Issue 39, 2018, Pages 57-74]
  • Roosta Meymandi, Azam Investigating the Necessity of the Paying More Attention to Forensic Accounting [Volume 10, Issue 37, 2018, Pages 73-88]

S

  • Sadeghnezhad Hazaveh, Samaneh Study of the Financial Reporting Quality in Reducing Conflict Between Investment Decisions and Dividend Policy [Volume 10, Issue 37, 2018, Pages 21-40]
  • Safari Gerayli, Mehdi Managerial Ownership, Cash Holdings and Firm Valuation [Volume 10, Issue 39, 2018, Pages 5-20]
  • Saghafi, Ali A Survey on Government (Public) Asset Management Experiences of Selected Countries [Volume 10, Issue 37, 2018, Pages 5-20]
  • Sajadi, Seiied Hossein The Effect of Conditional Conservatism on Audit Fees of listed Companies in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 5-20]
  • Sajadi, Seyed Ahmadreza The Effect of Size and Information Environment on the Relationship between Stock Returns and Trading Volume [Volume 10, Issue 40, 2019, Pages 59-74]
  • Samimi, Saeed The relationship between gross domestic production (GDP) growth and the capital risk factors in the companies accepted in Tehran’s securities exchange market [Volume 10, Issue 38, 2018, Pages 95-108]
  • Sarkhani Moghadam, Dariush The Relationship Between of Abnormal Audit Fees and Restatements of Listed Companies in Tehran Stock Exchange [Volume 10, Issue 37, 2018, Pages 133-146]
  • Sarraf, Fatemeh Firms’ Earnings Smoothing, Corporate Social Responsibility, and Value [Volume 10, Issue 39, 2018, Pages 189-210]
  • Shafiee, Mehrdad The Relationship between Audit Committee Characteristics and Performance Metrics [Volume 10, Issue 40, 2019, Pages 105-126]
  • Shahveisi, Farhad Developing the Corporate Social Responsibility Model and Its Impact on the Earnings Quality [Volume 10, Issue 39, 2018, Pages 167-188]
  • Shams, Zahra Relationship between the audit quality and the value relevance of earnings and the book value of equity by looking at the ranking of trusteed auditing institutions of Tehran Securities and Exchange [Volume 10, Issue 38, 2018, Pages 39-54]
  • Shayestehmand, Hossein The Effect of Intangible Information by Lakonishok, Shleifer and Vishny Model on Institutional Investors Herding Behavior [Volume 10, Issue 40, 2019, Pages 147-158]
  • Shiri Hokmabadi, Ali Tax Audits Based on Risk-Based Audit Approaches [Volume 10, Issue 37, 2018, Pages 147-162]
  • Soleimani Amiri, Gholamreza Explore the Role, Effectiveness and Evaluation of Internal Audit at the Iranian Offshore Oil Company [Volume 10, Issue 38, 2018, Pages 21-38]

T

  • Taghi Nattaj, Gholamhasan Development and empowerment of capital market in line with resistance economy (with an emphasis on supporting and protecting the rights of small shareholders) [Volume 10, Issue 39, 2018, Pages 75-92]
  • Talebnia, Ghodratolah Investigating the Effect of Resources Components of Sample Bank on its Liquidity [Volume 10, Issue 37, 2018, Pages 111-132]
  • Tanani, Mohsen Effect of Audit Quality on Market Assessment of Earnings and Earnings Components [Volume 10, Issue 40, 2019, Pages 87-104]

V

  • Vaez, Seyed Ali Impact of Industry Specialization on Auditors on the Relationship between Accounting Opacity and Future Stock Price Crashes [Volume 10, Issue 39, 2018, Pages 111-132]
  • Valizadeh Larijani, Azam The Relation between Real Earnings Management and Abnormal Return in Companies Listed in TSE [Volume 10, Issue 40, 2019, Pages 75-86]

Z

  • Zalaghi, Hasan Survey the Effect of Governmental Affiliation on Firm`s Value [Volume 10, Issue 37, 2018, Pages 57-72]
  • Zanjirdar, Majid The Effect of Conditional and Unconditional Conservatism on the Stock Prices Crash Risk, with Emphasis on the Life Cycle of Companies in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 55-66]