Abnormal stock returnsAbnormal Stock Returns, Private Information In Stock Prices And Dividend Changes [Volume 12, Issue 47, 2020, Pages 5-20]
AccountingAnalysis of the Application of Accounting Information in Style Investing [Volume 12, Issue 46, 2020, Pages 97-112]
Accounting-Based ApproachBankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
Accounting ConstraintsApplying Business Intelligence in the Quality of Financial Information with Emphasis on Principles and Constraints and Measurement in Accounting [Volume 12, Issue 48, 2020, Pages 121-136]
Accounting EducationFutures Study in Researches and Accounting Education [Volume 12, Issue 45, 2020, Pages 133-146]
Accounting PrinciplesApplying Business Intelligence in the Quality of Financial Information with Emphasis on Principles and Constraints and Measurement in Accounting [Volume 12, Issue 48, 2020, Pages 121-136]
Accruals Quality and Agency TheoryExamining Financial Reporting Quality Effects on the relation between Managerial Ability and Future Stock Price Crash Risk [Volume 12, Issue 48, 2020, Pages 45-60]
Action StrategiesInvestigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]
Actual Audit QualityThe Presentation of the Market Perception Pattern from Audit Quality [Volume 12, Issue 47, 2020, Pages 133-152]
Adjusted Profit EarningsModel of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings [Volume 12, Issue 45, 2020, Pages 201-218]
Affairs of SovereigntyA Study of Governance Tasks, and the Role of Tenure Government Involvement in Setting Strategic Plans for Monitoring and Evaluating the Performance in Country [Volume 12, Issue 45, 2020, Pages 41-54]
Age of the firmFactors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
Androgenic CharacteristicsThe Effect of Anderogenic Characteristics and Moderating Role of the Corporate Governance on the Performance of the Firm [Volume 12, Issue 46, 2020, Pages 147-168]
ARMS IndexStock Price Crash Risk: Investors' Sentiment and the Moderator Role of Earnings Management [Volume 12, Issue 47, 2020, Pages 115-132]
AssuranceInternal Audit Position and Its Performance Process
in Iran’s Bank System [Volume 12, Issue 45, 2020, Pages 187-200]
Assymetric Cost BehaviorThe Impact of Tax Avoidance on Costs Stickiness Emphasized the Role of Corporate Business Strategy [Volume 12, Issue 45, 2020, Pages 113-132]
Audit Committee Chair CharactersInvestigating The Impact Of Audit Committee Chair Characters On The Relationship Between Delay In Financial Reporting And Value Relevance [Volume 12, Issue 48, 2020, Pages 107-120]
Audit FeeInvestigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]
Audit QualityThe Effect of Audit Quality Based on Audit Rankings on Accrual and Real of Earnings Management in Initial Public Offering [Volume 12, Issue 45, 2020, Pages 171-186]
Audit Quality PerceptionThe Presentation of the Market Perception Pattern from Audit Quality [Volume 12, Issue 47, 2020, Pages 133-152]
Audit ReportingThe Presentation of the Market Perception Pattern from Audit Quality [Volume 12, Issue 47, 2020, Pages 133-152]
Banking ServicesExplain and Design the Model of Formation of the Banking Services Market Based on Financial Technology (Fintech) in Iran Based on Grounded Theory [Volume 12, Issue 47, 2020, Pages 73-86]
Bankruptcy ForecastingBankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
BanksInternal Audit Position and Its Performance Process
in Iran’s Bank System [Volume 12, Issue 45, 2020, Pages 187-200]
BaselInternal Audit Position and Its Performance Process
in Iran’s Bank System [Volume 12, Issue 45, 2020, Pages 187-200]
Basis for Modified OpinionBasis for Modified Auditor's Opinion and Earning Management [Volume 12, Issue 45, 2020, Pages 23-40]
Brand OrientationA model for value co-creation in business-to-business marketing [Volume 12, Issue 48, 2020, Pages 157-176]
Brand PerformanceA model for value co-creation in business-to-business marketing [Volume 12, Issue 48, 2020, Pages 157-176]
Brand valueImpact of Brand Investment on the Future Financial Health of Companies [Volume 12, Issue 47, 2020, Pages 171-184]
Business IntelligenceApplying Business Intelligence in the Quality of Financial Information with Emphasis on Principles and Constraints and Measurement in Accounting [Volume 12, Issue 48, 2020, Pages 121-136]
Business Unit’s PerformanceThe Effect of Anderogenic Characteristics and Moderating Role of the Corporate Governance on the Performance of the Firm [Volume 12, Issue 46, 2020, Pages 147-168]
Bussines StrategyThe Impact of Tax Avoidance on Costs Stickiness Emphasized the Role of Corporate Business Strategy [Volume 12, Issue 45, 2020, Pages 113-132]
C
Capital structureThe Role of Inappropriate Pricing on Investment Costs and Capital Structure in Profit Smoothing and Non-smoothing Firms [Volume 12, Issue 47, 2020, Pages 37-54]
Cash HoldingCash Holding Levels, its Adjustment Speed and Financial Leverage Ratio in Tehran Stock Exchange (TSE) [Volume 12, Issue 48, 2020]
ChallengesChallenges of Establishing Effective Internal Audit in Credit Institutions (Case Study of One of the Iranian Banks) [Volume 12, Issue 47, 2020, Pages 21-36]
Concentration on CustomerConcentration on Customer and Earnings Management: Empirical study of Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 137-156]
Corporate GovernanceThe Effect of Anderogenic Characteristics and Moderating Role of the Corporate Governance on the Performance of the Firm [Volume 12, Issue 46, 2020, Pages 147-168]
Corporate GovernanceThe Effect of Debt Maturity on Future Stock Price Crash Risk by considering Corporate Governance [Volume 12, Issue 48, 2020, Pages 95-106]
Credit InstitutionChallenges of Establishing Effective Internal Audit in Credit Institutions (Case Study of One of the Iranian Banks) [Volume 12, Issue 47, 2020, Pages 21-36]
D
Data envelopment analysis methodA Model for Assessing Efficiency from the Accounting Information Perspective [Volume 12, Issue 47, 2020, Pages 153-170]
Debt MaturityThe Effect of Debt Maturity on Future Stock Price Crash Risk by considering Corporate Governance [Volume 12, Issue 48, 2020, Pages 95-106]
Delay in Financial ReportingInvestigating The Impact Of Audit Committee Chair Characters On The Relationship Between Delay In Financial Reporting And Value Relevance [Volume 12, Issue 48, 2020, Pages 107-120]
Discretionary accrualsBankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
Discretionary accrualsConcentration on Customer and Earnings Management: Empirical study of Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 137-156]
Dividend ChangesAbnormal Stock Returns, Private Information In Stock Prices And Dividend Changes [Volume 12, Issue 47, 2020, Pages 5-20]
E
Earning QualityThe Interactive Role of the Earning Quality on the Financial Leverage Sensitivity Against Gross Product Domestic and Assets Volume Changes in Iranian Banks [Volume 12, Issue 46, 2020, Pages 113-132]
Earnings ManagementThe Effect of Audit Quality Based on Audit Rankings on Accrual and Real of Earnings Management in Initial Public Offering [Volume 12, Issue 45, 2020, Pages 171-186]
Earnings ManagementStock Price Crash Risk: Investors' Sentiment and the Moderator Role of Earnings Management [Volume 12, Issue 47, 2020, Pages 115-132]
Earnings ManagementConcentration on Customer and Earnings Management: Empirical study of Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 137-156]
Economic Value Added ComponentsExplaining return on equity through economic value added and its components by modulating the quality of profit [Volume 12, Issue 48, 2020, Pages 5-20]
Effective Internal AuditChallenges of Establishing Effective Internal Audit in Credit Institutions (Case Study of One of the Iranian Banks) [Volume 12, Issue 47, 2020, Pages 21-36]
EfficiencyA Model for Assessing Efficiency from the Accounting Information Perspective [Volume 12, Issue 47, 2020, Pages 153-170]
Entrepreneurship ecosystemDesigning a Model of Technological Entrepreneurship Financing Ecosystem in Knowledge-Based Business
Case Study: Information Technology and Communication [Volume 12, Issue 48, 2020, Pages 177-192]
Environmental uncertaintyInvestigating the Relationship between Environmental Uncertainty, Institutional Ownership and Tax Avoidance [Volume 12, Issue 46, 2020, Pages 133-146]
Ethical Culture in Audit FirmInvestigation the Effect of Audit Firm’s Ethical Culture and Auditors Personality Types on Auditor Objectivity [Volume 12, Issue 46, 2020, Pages 5-20]
Explanatory powerExplaining return on equity through economic value added and its components by modulating the quality of profit [Volume 12, Issue 48, 2020, Pages 5-20]
Financial AuditingInvestigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]
Financial ConstraintsInvestigate the Relationship between Liquidity and Investment Efficiency with Respect to Financial Constraints and Operational Risk [Volume 12, Issue 45, 2020, Pages 5-22]
Financial healthImpact of Brand Investment on the Future Financial Health of Companies [Volume 12, Issue 47, 2020, Pages 171-184]
Financial Information QualityApplying Business Intelligence in the Quality of Financial Information with Emphasis on Principles and Constraints and Measurement in Accounting [Volume 12, Issue 48, 2020, Pages 121-136]
Financial LeverageThe Interactive Role of the Earning Quality on the Financial Leverage Sensitivity Against Gross Product Domestic and Assets Volume Changes in Iranian Banks [Volume 12, Issue 46, 2020, Pages 113-132]
Financial LeverageCash Holding Levels, its Adjustment Speed and Financial Leverage Ratio in Tehran Stock Exchange (TSE) [Volume 12, Issue 48, 2020]
Financial Reporting QualityExamining Financial Reporting Quality Effects on the relation between Managerial Ability and Future Stock Price Crash Risk [Volume 12, Issue 48, 2020, Pages 45-60]
Financial Technology (FinTech)Explain and Design the Model of Formation of the Banking Services Market Based on Financial Technology (Fintech) in Iran Based on Grounded Theory [Volume 12, Issue 47, 2020, Pages 73-86]
Future of AccountingFutures Study in Researches and Accounting Education [Volume 12, Issue 45, 2020, Pages 133-146]
Futures StudyFutures Study in Researches and Accounting Education [Volume 12, Issue 45, 2020, Pages 133-146]
Future Stock Price Crash RiskExamining Financial Reporting Quality Effects on the relation between Managerial Ability and Future Stock Price Crash Risk [Volume 12, Issue 48, 2020, Pages 45-60]
Fuzzy Delphi MethodA Model for Assessing Efficiency from the Accounting Information Perspective [Volume 12, Issue 47, 2020, Pages 153-170]
G
GDPThe Interactive Role of the Earning Quality on the Financial Leverage Sensitivity Against Gross Product Domestic and Assets Volume Changes in Iranian Banks [Volume 12, Issue 46, 2020, Pages 113-132]
Government OwnershipRelationship between equity ownership groups and the amount of investment in companies admitted to the Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 79-94]
Grounded theoryExplain and Design the Model of Formation of the Banking Services Market Based on Financial Technology (Fintech) in Iran Based on Grounded Theory [Volume 12, Issue 47, 2020, Pages 73-86]
H
Halo EffectInvestigating the Halo Effect on the Professional Auditor's Career [Volume 12, Issue 45, 2020, Pages 89-112]
Human capitalRole of Corporate Social Responsibility with Emphasis on the Role of Intellectual Capital [Volume 12, Issue 45, 2020, Pages 71-88]
I
Idiosyncratic VolatilityIdiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]
Inappropriate PricingThe Role of Inappropriate Pricing on Investment Costs and Capital Structure in Profit Smoothing and Non-smoothing Firms [Volume 12, Issue 47, 2020, Pages 37-54]
Information AsymmetryBankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
Initial Public OfferingThe Effect of Audit Quality Based on Audit Rankings on Accrual and Real of Earnings Management in Initial Public Offering [Volume 12, Issue 45, 2020, Pages 171-186]
Institutional ownership with long-term visionRelationship between equity ownership groups and the amount of investment in companies admitted to the Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 79-94]
Institutional ownership with short-term visionRelationship between equity ownership groups and the amount of investment in companies admitted to the Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 79-94]
Intangible InformationThe Effect of Corporate Structure on the Relationship between Environmental Auditing and Financial Reporting Quality [Volume 12, Issue 46, 2020, Pages 21-42]
Intangible ReturnThe Effect of Corporate Structure on the Relationship between Environmental Auditing and Financial Reporting Quality [Volume 12, Issue 46, 2020, Pages 21-42]
Intermediate AccountingInvestigation the Effect of Team-Based Learning (TBL) on Active Learning in Accounting [Volume 12, Issue 45, 2020, Pages 55-70]
Internal AuditInternal Audit Position and Its Performance Process
in Iran’s Bank System [Volume 12, Issue 45, 2020, Pages 187-200]
Intervening ConditionsInvestigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]
InvestmentImpact of Brand Investment on the Future Financial Health of Companies [Volume 12, Issue 47, 2020, Pages 171-184]
Investment volumeRelationship between equity ownership groups and the amount of investment in companies admitted to the Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 79-94]
Investors’ SentimentStock Price Crash Risk: Investors' Sentiment and the Moderator Role of Earnings Management [Volume 12, Issue 47, 2020, Pages 115-132]
IranExplain and Design the Model of Formation of the Banking Services Market Based on Financial Technology (Fintech) in Iran Based on Grounded Theory [Volume 12, Issue 47, 2020, Pages 73-86]
K
Knowledge Based firmsDesigning a Model of Technological Entrepreneurship Financing Ecosystem in Knowledge-Based Business
Case Study: Information Technology and Communication [Volume 12, Issue 48, 2020, Pages 177-192]
L
Leverage CycleThe Interactive Role of the Earning Quality on the Financial Leverage Sensitivity Against Gross Product Domestic and Assets Volume Changes in Iranian Banks [Volume 12, Issue 46, 2020, Pages 113-132]
M
Management OwnershipRelationship between equity ownership groups and the amount of investment in companies admitted to the Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 79-94]
Managerial AbilityExamining Financial Reporting Quality Effects on the relation between Managerial Ability and Future Stock Price Crash Risk [Volume 12, Issue 48, 2020, Pages 45-60]
Market-Based ApproachBankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
Market FormationExplain and Design the Model of Formation of the Banking Services Market Based on Financial Technology (Fintech) in Iran Based on Grounded Theory [Volume 12, Issue 47, 2020, Pages 73-86]
Market ReactionThe Effect of Corporate Structure on the Relationship between Environmental Auditing and Financial Reporting Quality [Volume 12, Issue 46, 2020, Pages 21-42]
Measurement in AccountinApplying Business Intelligence in the Quality of Financial Information with Emphasis on Principles and Constraints and Measurement in Accounting [Volume 12, Issue 48, 2020, Pages 121-136]
Minority ownershipRelationship between equity ownership groups and the amount of investment in companies admitted to the Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 79-94]
Mixed Research MethodA model for value co-creation in business-to-business marketing [Volume 12, Issue 48, 2020, Pages 157-176]
Momentum FactorIdiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]
N
National TrustDesigning and Evaluating a Model to Explain Economic Transparency and National Trust by Emphasis on E-Commerce [Volume 12, Issue 46, 2020, Pages 187-206]
Number of contractsFactors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
Number of CPA employeesFactors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
Number of partnersFactors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
Number of professional staffFactors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
O
Operational riskInvestigate the Relationship between Liquidity and Investment Efficiency with Respect to Financial Constraints and Operational Risk [Volume 12, Issue 45, 2020, Pages 5-22]
Optimal CashCash Holding Levels, its Adjustment Speed and Financial Leverage Ratio in Tehran Stock Exchange (TSE) [Volume 12, Issue 48, 2020]
P
Predictable EarningsModel of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings [Volume 12, Issue 45, 2020, Pages 201-218]
Private InformationAbnormal Stock Returns, Private Information In Stock Prices And Dividend Changes [Volume 12, Issue 47, 2020, Pages 5-20]
Professional Auditor's CareerInvestigating the Halo Effect on the Professional Auditor's Career [Volume 12, Issue 45, 2020, Pages 89-112]
Professional IdentityInvestigating the Halo Effect on the Professional Auditor's Career [Volume 12, Issue 45, 2020, Pages 89-112]
Professional SkepticismInvestigating the Halo Effect on the Professional Auditor's Career [Volume 12, Issue 45, 2020, Pages 89-112]
Profit ChangeModel of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings [Volume 12, Issue 45, 2020, Pages 201-218]
Profit EarningsModel of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings [Volume 12, Issue 45, 2020, Pages 201-218]
Q
Quality of ProfitExplaining return on equity through economic value added and its components by modulating the quality of profit [Volume 12, Issue 48, 2020, Pages 5-20]
R
Real Performance ManipulationInvestigating the Relationship between Weaknesses with the Importance of Internal Control and Evidence of Actual Performance Manipulation in Companies Listed in the Tehran Stock Exchange [Volume 12, Issue 47, 2020, Pages 101-114]
Representation TheoryInvestigating The Impact Of Audit Committee Chair Characters On The Relationship Between Delay In Financial Reporting And Value Relevance [Volume 12, Issue 48, 2020, Pages 107-120]
S
Size FactorIdiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]
Smoothing and Non-Smoothing FirmsThe Role of Inappropriate Pricing on Investment Costs and Capital Structure in Profit Smoothing and Non-smoothing Firms [Volume 12, Issue 47, 2020, Pages 37-54]
Speed Cash AdjustmentCash Holding Levels, its Adjustment Speed and Financial Leverage Ratio in Tehran Stock Exchange (TSE) [Volume 12, Issue 48, 2020]
Stock LiquidityInvestigate the Relationship between Liquidity and Investment Efficiency with Respect to Financial Constraints and Operational Risk [Volume 12, Issue 45, 2020, Pages 5-22]
Stock Market DevelopmentImpact of Stock Market Development Corporates Social Responsibility [Volume 12, Issue 46, 2020, Pages 81-96]
Stock Price Crash RiskStock Price Crash Risk: Investors' Sentiment and the Moderator Role of Earnings Management [Volume 12, Issue 47, 2020, Pages 115-132]
Stock Price Crash RiskThe Effect of Debt Maturity on Future Stock Price Crash Risk by considering Corporate Governance [Volume 12, Issue 48, 2020, Pages 95-106]
Stock ReturnsIdiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]
Strategic PlanningA Study of Governance Tasks, and the Role of Tenure Government Involvement in Setting Strategic Plans for Monitoring and Evaluating the Performance in Country [Volume 12, Issue 45, 2020, Pages 41-54]
Structural CapitalRole of Corporate Social Responsibility with Emphasis on the Role of Intellectual Capital [Volume 12, Issue 45, 2020, Pages 71-88]
Structure and Functions of GovernmentA Study of Governance Tasks, and the Role of Tenure Government Involvement in Setting Strategic Plans for Monitoring and Evaluating the Performance in Country [Volume 12, Issue 45, 2020, Pages 41-54]
Style InvestingAnalysis of the Application of Accounting Information in Style Investing [Volume 12, Issue 46, 2020, Pages 97-112]
T
Tax AvoidanceThe Impact of Tax Avoidance on Costs Stickiness Emphasized the Role of Corporate Business Strategy [Volume 12, Issue 45, 2020, Pages 113-132]
Tax AvoidanceInvestigating the Relationship between Environmental Uncertainty, Institutional Ownership and Tax Avoidance [Volume 12, Issue 46, 2020, Pages 133-146]
Team-Based Learning (TBL)Investigation the Effect of Team-Based Learning (TBL) on Active Learning in Accounting [Volume 12, Issue 45, 2020, Pages 55-70]
Testosterone HormoneThe Effect of Anderogenic Characteristics and Moderating Role of the Corporate Governance on the Performance of the Firm [Volume 12, Issue 46, 2020, Pages 147-168]
TransparencyDesigning and Evaluating a Model to Explain Economic Transparency and National Trust by Emphasis on E-Commerce [Volume 12, Issue 46, 2020, Pages 187-206]
V
Value Co-creationA model for value co-creation in business-to-business marketing [Volume 12, Issue 48, 2020, Pages 157-176]
Value FactorIdiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]
Value RelationshipInvestigating The Impact Of Audit Committee Chair Characters On The Relationship Between Delay In Financial Reporting And Value Relevance [Volume 12, Issue 48, 2020, Pages 107-120]
Value RelevanceAnalysis of the Application of Accounting Information in Style Investing [Volume 12, Issue 46, 2020, Pages 97-112]
W
Weaknesses in Internal Control and AuditingInvestigating the Relationship between Weaknesses with the Importance of Internal Control and Evidence of Actual Performance Manipulation in Companies Listed in the Tehran Stock Exchange [Volume 12, Issue 47, 2020, Pages 101-114]
WHR RatioThe Effect of Anderogenic Characteristics and Moderating Role of the Corporate Governance on the Performance of the Firm [Volume 12, Issue 46, 2020, Pages 147-168]