A
-
Aaccruals
Survey of the relationship between Operating Earnings , accruals and Operating cash flows [Volume 4, Issue 15, 2012, Pages 116-133]
-
Abnormal Accruals
Information quality proxies analysis from precision Aspect [Volume 6, Issue 22, 2014, Pages 18-35]
-
Abnormal Audit Fee
Abnormal Audit Fees and Accounting Quality [Volume 12, Issue 47, 2020, Pages 87-100]
-
Abnormal audit fees
The Relationship Between of Abnormal Audit Fees and Restatements of Listed Companies in Tehran Stock Exchange [Volume 10, Issue 37, 2018, Pages 133-146]
-
Abnormal stock returns
Predict Abnormal Stock Returns with Neural Network Approach: )Evidence from Tehran Stock Exchange( [Volume 11, Issue 43, 2019, Pages 187-202]
-
Abnormal stock returns
Effects of oil price fluctuations on abnormal stock returns companies accepted in tehran stock exchange [Volume 8, Issue 29, 2016, Pages 22-41]
-
Abnormal stock returns
Abnormal Stock Returns, Private Information In Stock Prices And Dividend Changes [Volume 12, Issue 47, 2020, Pages 5-20]
-
Abnormal stock returns
Comparison of the potential of chaotic models and artificial neural networks in explaining abnormal stock returns around the release date of annual financial statements [Volume 14, Issue 53, 2022, Pages 135-154]
-
Accountants’ Individual Characteristics
Prioritization of Accountants’ Personal Values and Individual Characteristics: Some Criticism on Accountants Education [Volume 7, Issue 25, 2015, Pages 118-133]
-
Accounting
Accounting positioning in the managerial planning process [Volume 9, Issue 34, 2017, Pages 70-87]
-
Accounting
Analysis of the Application of Accounting Information in Style Investing [Volume 12, Issue 46, 2020, Pages 97-112]
-
Accounting
The Effect of Good and Bad Accounting News on Shareholder Behavior [Volume 14, Issue 53, 2022, Pages 67-80]
-
Accounting-Based Approach
Bankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
-
Accounting-based risk measures
Fundamental-Based Risk Measurement and its Relation with Risk Adjustment and Stock Return [Volume 4, Issue 16, 2012, Pages 38-61]
-
Accounting conservatism
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]
-
Accounting conservatism
The Investigation of Mechanisms to Prevent
Stock Price Crash Risk [Volume 11, Issue 42, 2019, Pages 31-52]
-
Accounting conservatism
Audit Quality and Accounting Conservatism: Evidence from the Listed Companies on the Tehran Stock Exchange [Volume 7, Issue 27, 2015, Pages 4-19]
-
Accounting conservatism
The role of accounting conservatism in management earnings forecast bias [Volume 7, Issue 26, 2015, Pages 108-120]
-
Accounting conservatism
Relationship between optional accruals and accounting conservatism [Volume 4, Issue 15, 2012, Pages 134-155]
-
Accounting conservatism
Review the Relationship Between Macroeconomic Variables and Accounting Conservatism with Emphasis on Debt Maturity Structure [Volume 13, Issue 51, 2021, Pages 95-110]
-
Accounting conservatism
The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency [Volume 14, Issue 54, 2022, Pages 165-186]
-
Accounting conservatism
Investigating the Effect of Corporate Governance Mechanisms on Accounting Conservatism in Listed Companies in the Tehran Stock Exchange [Volume 14, Issue 56, 2022, Pages 207-222]
-
Accounting Constraints
Applying 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 Development
Presentation a efficient model for Iranian accounting development through structural equation modeling technique(sem) [Volume 13, Issue 52, 2021, Pages 167-184]
-
Accounting disclousure
Accounting disclosure and Future performance: Structural equation approach [Volume 9, Issue 35, 2017, Pages 71-90]
-
Accounting Earnings
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]
-
Accounting earnings management
Investigation the relationship between real earnings management and accounting earnings management from income smoothing perspective [Volume 5, Issue 17, 2013, Pages 144-160]
-
Accounting Education
Dissensions in the Desirable Undergraduate Accounting
Curriculum among Accounting Educators, Auditors, Accountants and Recent Graduates of Accounting [Volume 4, Issue 15, 2012, Pages 22-41]
-
Accounting Education
Futures Study in Researches and Accounting Education [Volume 12, Issue 45, 2020, Pages 133-146]
-
Accounting Education
The role of Leadership, Planning, and Supervision of the Higher Education System in the Development of Academic Accounting in Iran [Volume 14, Issue 56, 2022, Pages 31-52]
-
Accounting Education
Identifying and classifying the dimensions and components of critical thinking in accounting education using structured deductive qualitative content analysis method [(Articles in Press)]
-
Accounting Education
Identifying and Classifying the Dimensions and Components of Critical Thinking in Accounting Education Using Structured Deductive Qualitative Content Analysis Method [Volume 15, Issue 60, 2023, Pages 85-106]
-
Accounting Educators
Dissensions in the Desirable Undergraduate Accounting
Curriculum among Accounting Educators, Auditors, Accountants and Recent Graduates of Accounting [Volume 4, Issue 15, 2012, Pages 22-41]
-
Accounting Expertise
The Relationship between Audit Committee Characteristics and Performance Metrics [Volume 10, Issue 40, 2018, Pages 105-126]
-
Accounting Graduate Curriculum
Dissensions in the Desirable Undergraduate Accounting
Curriculum among Accounting Educators, Auditors, Accountants and Recent Graduates of Accounting [Volume 4, Issue 15, 2012, Pages 22-41]
-
Accounting Historical Cost
Inflation Influence on Income Tax of Corporates listed in Tehran Stock Exchange [Volume 13, Issue 52, 2021, Pages 27-46]
-
Accounting Information
Investigating the Influence of Intellectual Capital on the Perspectives of Internal Processes and the Growth and Learning of the balanced scorecard system in the Companies Accepted in Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 85-108]
-
Accounting information quality
Review difference among historical value based accounting information and inflation in cause adjusted value based accounting information and that efficacy on financial reporting quality in tehran Stock Exchange accepted companies [Volume 7, Issue 25, 2015, Pages 134-150]
-
Accounting information quality
Abnormal Audit Fees and Accounting Quality [Volume 12, Issue 47, 2020, Pages 87-100]
-
Accounting Information System
The role of Accounting Information System in decision making process of NIGC managers [Volume 5, Issue 18, 2013, Pages 56-73]
-
Accounting Opacity and Industry Specialization on Auditor
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]
-
Accounting Practitioners
Dissensions in the Desirable Undergraduate Accounting
Curriculum among Accounting Educators, Auditors, Accountants and Recent Graduates of Accounting [Volume 4, Issue 15, 2012, Pages 22-41]
-
Accounting Principles
Applying 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 Quality and Stock Price Delay
Accounting Quality and Stock Price Delay [Volume 7, Issue 28, 2015, Pages 88-99]
-
Accounting Standards
Disclosure of Environmental Information in Financial Reporting [Volume 14, Issue 55, 2022, Pages 97-112]
-
Accounting system
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]
-
Accounting Training
The Study and Recognition of Dominated view about the Teaching of Accounting in Universities; Traditional view or Ethical view [Volume 6, Issue 23, 2014, Pages 56-69]
-
Accrual Accounting
A Survey on Government (Public) Asset Management Experiences of Selected Countries [Volume 10, Issue 37, 2018, Pages 5-20]
-
Accrual Accounting
A Model for Cash Flow forecasting in Iranian Companies [Volume 6, Issue 21, 2014, Pages 4-23]
-
Accrual Component
The Study of Relationship between Accruals Persistence & Return on Stock [Volume 6, Issue 21, 2014, Pages 86-99]
-
Accrual components of income
The Relationship between Earnings Quality and Reformed Laws and Regulations in Public companies transformed through Privatization [Volume 4, Issue 15, 2012, Pages 42-59]
-
Accruals
Investigating the relation between managerial ability and financial reporting quality in Tehran Stock Exchange [Volume 8, Issue 32, 2016, Pages 36-53]
-
Accruals
Investigating the Relationship of Accrual Components and Stock Trading Costs [Volume 9, Issue 34, 2017, Pages 24-41]
-
Accruals
The Effect of Firm growth on Mispricing of Accruals and Cash Flows in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 72-87]
-
Accruals
Modeling of Earnings Quality in Tehran Stock Exchange: Accruals Role [Volume 7, Issue 25, 2015, Pages 76-99]
-
Accruals
A Model for Cash Flow forecasting in Iranian Companies [Volume 6, Issue 21, 2014, Pages 4-23]
-
Accruals
Investigating the Persistence of The Cash Component of Earnings [Volume 4, Issue 15, 2012, Pages 60-73]
-
Accruals
Predicting Accruals Based on Cash-Flow Properties and Revenue Changes [Volume 13, Issue 51, 2021, Pages 165-186]
-
Accruals
Investor Sentiment and Earnings Response Coefficient (ERC) [Volume 14, Issue 53, 2022, Pages 5-24]
-
Accruals Base Earnings Management
The Impact of Financial Flexibility and Financial Constraints on Earnings Management [Volume 11, Issue 43, 2019, Pages 85-102]
-
Accruals Earnings Management
The Effect of Audit Quality, Real and Accrual Earnings Management on Financial Statement Restatements [Volume 11, Issue 44, 2019, Pages 63-90]
-
Accruals Persistence
The Study of Relationship between Accruals Persistence & Return on Stock [Volume 6, Issue 21, 2014, Pages 86-99]
-
Accruals Quality and Agency Theory
Examining Financial Reporting Quality Effects on the relation between Managerial Ability and Future Stock Price Crash Risk [Volume 12, Issue 48, 2020, Pages 45-60]
-
Achieve More Market Share due to Strengthening Social Trust
Value Consequences Matrix of Managers Financial Knowledge Wisdom in Capital Market [(Articles in Press)]
-
Action Strategies
Investigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]
-
Activity Based Costing
The effect of out-sourcing on Health Services Costs of Qom Health Center by Activity based Costing approach [Volume 9, Issue 33, 2017, Pages 88-107]
-
Activity-Based Costing
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]
-
Actual Accruals
The Relationship between Environmental Uncertainty and manager's Use of Discretionary Accruals among Listed Firms in the Tehran’s Stock Exchange [Volume 4, Issue 14, 2012, Pages 20-37]
-
Actual Audit Quality
The Presentation of the Market Perception Pattern from Audit Quality [Volume 12, Issue 47, 2020, Pages 133-152]
-
Actual Audit Quality
perception of Audit Quality And Comparing It With The Actual Audit Quality [Volume 15, Issue 57, 2023, Pages 223-240]
-
Adjusted Model of Altman
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, 2019, Pages 45-62]
-
Adjusted Profit Earnings
Model of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings [Volume 12, Issue 45, 2020, Pages 201-218]
-
Administrative and Sales Expense
The Relation between Real Earnings Management and Abnormal Return in Companies Listed in TSE [Volume 10, Issue 40, 2018, Pages 75-86]
-
Adoption of International Financial Reporting Standards
The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency [Volume 14, Issue 54, 2022, Pages 165-186]
-
Adverse Selection
Analysis IPO short run return at Tehran stock exchange and subsequent equity offering based on signaling hypothesis [Volume 5, Issue 18, 2013, Pages 104-117]
-
Affairs of Sovereignty
A 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]
-
Affiliated Firms
The Investigation of Dynamic Relationship between Firms’ Characteristics and Dividend Policy using Generalized Method of Moments [Volume 10, Issue 39, 2018, Pages 93-110]
-
Agency
The impact of managerial overconfidence on expenses asymmetric behavior [Volume 8, Issue 32, 2016, Pages 124-143]
-
Agency Conflict
Growth opportunities, Cash Holding and Audit Fee [Volume 11, Issue 44, 2019, Pages 91-106]
-
Agency cost
Influence of Corporate Governance and Capital Structure Indexes on Agency Cost [Volume 4, Issue 14, 2012, Pages 82-97]
-
Agency costs
Information Asymmetry and Intellectual Capital: An Agency Theory- Based Perspective [Volume 8, Issue 31, 2016, Pages 100-119]
-
Agency costs
The Analyzing Effective Factors on Agency Costs with Emphasis on the Ratio of Operating Expenses to Sales [Volume 9, Issue 36, 2017, Pages 65-80]
-
Agency costs
The effect of capital structure on unconditional conservatism and agency costs in firms listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 36-53]
-
Agency costs
The Relationship between Unreadability of Financial Reporting and Agency Cost with Moderate Role of Audit Quality [Volume 13, Issue 52, 2021, Pages 47-62]
-
Agency costs
The Effect of Agency Costs on Profitability with an Emphasis on the role of Management Ability [Volume 14, Issue 55, 2022, Pages 39-54]
-
Agency Problems
Effects of Cash Flow on Corporate Investment Decisions [Volume 6, Issue 23, 2014, Pages 4-23]
-
Agency Relationship
"The investigative of effect of ownership structure on earning persistence of companies listed in Tehran Stock Exchange" [Volume 6, Issue 24, 2014, Pages 118-133]
-
Agency Theory
Investigating the Effect of Managers’ and Market Perceptions Regarding Firm’s Value on Capital Expenditures in Imperfect Markets Considering Agency Problems [Volume 9, Issue 34, 2017, Pages 88-103]
-
Age of the firm
Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
-
AHP
Evaluating corporate social responsibility using entropy weight and grey relation analysis [Volume 9, Issue 35, 2017, Pages 145-164]
-
Airlines
Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
-
Altman’s z^'Model
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]
-
Analytical hierarchy process (AHP)
Selection of optimal portfolio in stock market with a hybrid approach of grey relationship analysis (GRA) and linear Linear programming model [Volume 5, Issue 19, 2013, Pages 74-91]
-
Analytic Hierarchy Process (AHP)
Accounting positioning in the managerial planning process [Volume 9, Issue 34, 2017, Pages 70-87]
-
And Multivariate Nonlinear Regression
Study Of Main Components Of Effective Tax Rate In The Accepted Firms, In The Tehran Stock Exchange, Based On Model Of Multivariate Nonlinear Regression. [Volume 6, Issue 24, 2014, Pages 76-89]
-
Androgenic Characteristics
The 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]
-
Annual income
Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
-
Anomaly of accruals
The Relation between Institutional Investors and Mispricing of Accruals on listed companies on the stock exchange [Volume 8, Issue 31, 2016, Pages 22-35]
-
Ant Colony Algorithm
Comparison of Ant Colony Algorithm (ACA) with MDA & LOGIT Methods in Financial Distress Prediction [Volume 6, Issue 23, 2014, Pages 120-143]
-
Antropy
Evaluating corporate social responsibility using entropy weight and grey relation analysis [Volume 9, Issue 35, 2017, Pages 145-164]
-
Application
Application and Effectiveness of Management Accounting Tools in Iranian Governmental Universities [Volume 13, Issue 51, 2021, Pages 5-22]
-
ARMS Index
Stock Price Crash Risk: Investors' Sentiment and the Moderator Role of Earnings Management [Volume 12, Issue 47, 2020, Pages 115-132]
-
Artificial Intelligence Algorithm
Artificial intelligence approach in comparatively explaining the effect of governance system criteria and financial ratios on economic profit and accounting profit [Volume 14, Issue 54, 2022, Pages 129-146]
-
Artificial Neural Network and Fuzzy Neural Network
Predict Abnormal Stock Returns with Neural Network Approach: )Evidence from Tehran Stock Exchange( [Volume 11, Issue 43, 2019, Pages 187-202]
-
Artificial Neural Network Model
Comparison of the potential of chaotic models and artificial neural networks in explaining abnormal stock returns around the release date of annual financial statements [Volume 14, Issue 53, 2022, Pages 135-154]
-
Artificial Neural Networks
Predict the relationship between stock returns and information asymmetry using artificial neural networks [Volume 6, Issue 24, 2014, Pages 16-33]
-
Artificial Neural Networks
Prediction of Independent Auditor Opinion in Iran : Data Mining Approach [Volume 5, Issue 19, 2013, Pages 134-150]
-
Artificial Neural Networks Model
Compared with Multiple Discriminate Analysis Model and neural network Models in Predicting Bankruptcy of the listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 4-21]
-
Assurance
Internal Audit Position and Its Performance Process
in Iran’s Bank System [Volume 12, Issue 45, 2020, Pages 187-200]
-
Assymetric Cost Behavior
The Impact of Tax Avoidance on Costs Stickiness Emphasized the Role of Corporate Business Strategy [Volume 12, Issue 45, 2020, Pages 113-132]
-
Asymmetric information
The Effect of Accounting and Market Variables Asymmetry Information on the Common stock Cost of Capital [Volume 6, Issue 21, 2014, Pages 68-85]
-
Asymmetric Risk
Asymmetric Risk and Expected Return [Volume 9, Issue 36, 2017, Pages 97-114]
-
Audit
Tax Audits Based on Risk-Based Audit Approaches [Volume 10, Issue 37, 2018, Pages 147-162]
-
Audit
The Effective Factors on the Future Study of the Audit Profession Base on IFRS Requirements and Business Cycle [Volume 13, Issue 49, 2021, Pages 133-154]
-
Audit Committee
The Relationship between Audit Committee Characteristics and Performance Metrics [Volume 10, Issue 40, 2018, Pages 105-126]
-
Audit Committee
Model of Improving the Financial Transparency of Iranian Public Companies [Volume 13, Issue 51, 2021, Pages 23-38]
-
Audit Committee
The association between audit committee
effectiveness and audit risk [Volume 13, Issue 52, 2021, Pages 185-206]
-
Audit Committee
Nonlinear Relationship between Tenure of Audit Committee Members and Audit Fees [Volume 15, Issue 60, 2023, Pages 5-22]
-
Audit Committee Chair Characters
Investigating 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 Committee Characteristics
Audit Committee Characteristics and Earnings Management [Volume 13, Issue 49, 2021, Pages 155-174]
-
Audit Committee Characteristics
The Relationship Between Board Characteristics and Audit Committee Characteristics on Audit Quality in Companies Listed on the Tehran Stock Exchange [Volume 13, Issue 51, 2021, Pages 59-80]
-
Audit Committee Characteristics
Audit Committee Characteristics, Ownership Structure and Classification Shifting [Volume 15, Issue 60, 2023, Pages 107-128]
-
Audit committee effectiveness
Audit Committee Characteristics and Earnings Management [Volume 13, Issue 49, 2021, Pages 155-174]
-
Audit Fee
Investigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]
-
Audit Fee
Abnormal Audit Fees and Accounting Quality [Volume 12, Issue 47, 2020, Pages 87-100]
-
Audit Fee
Presenting a Model for Reducing Low Balling in the Initial Auditing Using the Method of Grounded Theory [Volume 14, Issue 54, 2022, Pages 21-38]
-
Audit Fee Resitduals
Abnormal Audit Fees and Accounting Quality [Volume 12, Issue 47, 2020, Pages 87-100]
-
Audit fees
The Effect of Conditional Conservatism on Audit Fees of listed Companies in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 5-20]
-
Audit fees
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]
-
Audit fees
Investigating stickiness behavior of audit fees in accepted companies in Tehran Stock Exchange [Volume 8, Issue 29, 2016, Pages 52-67]
-
Audit fees
The impact of conditional conservatism and the Corporate governance quality in reducing litigation risks and audit fees [Volume 11, Issue 44, 2019, Pages 23-44]
-
Audit fees
Growth opportunities, Cash Holding and Audit Fee [Volume 11, Issue 44, 2019, Pages 91-106]
-
Audit fees
Nonlinear Relationship between Tenure of Audit Committee Members and Audit Fees [Volume 15, Issue 60, 2023, Pages 5-22]
-
Audit firm
Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
-
Audit Firms
Test the role theory of price distinctiveness According to quality on Pricing of audit services on Audit firms are members of the Iranian Association of Certified Public Accountants [Volume 13, Issue 50, 2021, Pages 131-144]
-
Audit firm size
The Relationship between Type of Audit Opinion And Audit Size with Tax Avoidance Using Heckman [Volume 11, Issue 43, 2019, Pages 171-186]
-
Audit firm size
Examining the Association between Audit Quality and Discretionary Accruals in Highly-Valued Equity [Volume 11, Issue 42, 2019, Pages 143-158]
-
Audit Firms Listed in Iranian Association of Certified Public Accountants
The Study of Corporate Governance Mechanisms and Auditor Election of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 38-51]
-
Auditing
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]
-
Auditing
perception of Audit Quality And Comparing It With The Actual Audit Quality [Volume 15, Issue 57, 2023, Pages 223-240]
-
Audit opinion
Audit opinion improvement and timing of Disclosure [Volume 8, Issue 29, 2016, Pages 68-79]
-
Audit opinion type
The Effect of Audit Opinion Type on Stock’s transaction volume in Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 88-103]
-
Auditor Change
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]
-
Auditor characteristics
The Effect of Auditor Characteristics on relationship between Diversification and Real Earnings Management In the Tehran Stock Exchange Listed Firms [Volume 15, Issue 59, 2023, Pages 101-120]
-
Auditor Election
The Study of Corporate Governance Mechanisms and Auditor Election of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 38-51]
-
Auditor Errors
The role of Emotional Status quo & Loss Aversion Biases, Behavioral Representative Bias, and Cognitive Dissonance Bias on Auditors’ Errors [Volume 15, Issue 58, 2023, Pages 199-218]
-
Audit Organization
The Study of Corporate Governance Mechanisms and Auditor Election of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 38-51]
-
Auditor Industry Specialization
The Investigation of Mechanisms to Prevent
Stock Price Crash Risk [Volume 11, Issue 42, 2019, Pages 31-52]
-
Auditor Judgment
The Effect of Job Pressure and Professional Skepticism
on Auditor's Judgment [(Articles in Press)]
-
Auditor Judgment
The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 5-28]
-
Auditor Objectivity
Investigation the Effect of Audit Firm’s Ethical Culture and Auditors Personality Types on Auditor Objectivity [Volume 12, Issue 46, 2020, Pages 5-20]
-
Auditor Objectivity
Transformational client leadership and auditor objectivity with emphasis on the role of professional identification [Volume 13, Issue 52, 2021, Pages 147-166]
-
Auditor Professional Ethics
The Impact of Corporate Social Responsibility and Auditor Professional Ethics on the Quality of Auditing Based on Bohavia, Gagas and Zaki Model [Volume 13, Issue 52, 2021, Pages 131-146]
-
Auditors
Factors Affecting Expectation Gap Auditors and financial Statements Users [Volume 5, Issue 20, 2013, Pages 18-33]
-
Auditors
Effect of mindfulness on the ethical orientation of auditors working in the auditing profession [Volume 13, Issue 52, 2021, Pages 97-108]
-
Auditors
Investigating the effect of auditor personality types on the dimensions of auditors' organizational silence [(Articles in Press)]
-
Auditors
Exploring the Effect of the Auditor’s Personality Types on Dimensions of Auditors’ Organizational Silence [Volume 15, Issue 57, 2023, Pages 207-222]
-
Auditors '
The Impact of Auditors 'Social Communication on Audit Quality [(Articles in Press)]
-
Auditor’s Characteristics
The Relationship between Importance of Business Groups and the Audit Quality of the parent company: with Emphasize on auditor’s characteristics [Volume 15, Issue 59, 2023, Pages 161-180]
-
Auditor's Decision Making
Investigating the Role Halo Effect in Auditors Decision Making; By Emphasis on Self-Explanation Process [Volume 14, Issue 53, 2022, Pages 117-134]
-
Auditor's Identity
The Effect of Auditor's Identity on Commercialization in Audit Firms Given the Mediatory Role of Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 29-46]
-
Auditor’s industry specialization
Review of the Relation of Auditor’s Size, Tenure & Industry Specialization with Stock Liquidity [Volume 6, Issue 21, 2014, Pages 38-51]
-
Auditor size
An Investigation of the Effects of Audit quality attributes on Cost of equity [Volume 5, Issue 20, 2013, Pages 108-121]
-
Auditor's judgment
The Effect of Auditor's Identity on Commercialization in Audit Firms Given the Mediatory Role of Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 29-46]
-
Auditor's Opinion
Basis for Modified Auditor's Opinion and Earning Management [Volume 12, Issue 45, 2020, Pages 23-40]
-
Auditor’s Performance
Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence [Volume 14, Issue 55, 2022, Pages 77-96]
-
Auditors' Personality Types
Investigation the Effect of Audit Firm’s Ethical Culture and Auditors Personality Types on Auditor Objectivity [Volume 12, Issue 46, 2020, Pages 5-20]
-
Auditors’ Professional Ethics Sensitivity
Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence [Volume 14, Issue 55, 2022, Pages 77-96]
-
Auditors’ Professional Identification
Transformational client leadership and auditor objectivity with emphasis on the role of professional identification [Volume 13, Issue 52, 2021, Pages 147-166]
-
Auditor's Professional Maturity
Modeling the Role of Similar-to-Me Perceptual Bias in the Auditor's Professional Maturity [Volume 15, Issue 60, 2023, Pages 65-84]
-
Auditors Psychodynamic Disorder Approach
Interpretive Auditors Psychodynamic Disorder Approach Model based on Power Transition Auditor Partner [Volume 15, Issue 58, 2023, Pages 175-198]
-
Auditor's Quality
Auditor Quality, Earning Management and Tax Avoidance [Volume 12, Issue 46, 2020, Pages 169-186]
-
Auditor’s size
Review of the Relation of Auditor’s Size, Tenure & Industry Specialization with Stock Liquidity [Volume 6, Issue 21, 2014, Pages 38-51]
-
Auditor’s tenure
Review of the Relation of Auditor’s Size, Tenure & Industry Specialization with Stock Liquidity [Volume 6, Issue 21, 2014, Pages 38-51]
-
Auditor Tenure
An Investigation of the Effects of Audit quality attributes on Cost of equity [Volume 5, Issue 20, 2013, Pages 108-121]
-
Audit Quality
Investigation about the effect of audit quality on financial reporting delay [Volume 8, Issue 31, 2016, Pages 68-85]
-
Audit Quality
Effect of Audit Quality on Market Assessment of Earnings and Earnings Components [Volume 10, Issue 40, 2018, Pages 87-104]
-
Audit Quality
The Effect of Audit Quality, Real and Accrual Earnings Management on Financial Statement Restatements [Volume 11, Issue 44, 2019, Pages 63-90]
-
Audit Quality
Audit Quality and Accounting Conservatism: Evidence from the Listed Companies on the Tehran Stock Exchange [Volume 7, Issue 27, 2015, Pages 4-19]
-
Audit Quality
Review of the Relation of Auditor’s Size, Tenure & Industry Specialization with Stock Liquidity [Volume 6, Issue 21, 2014, Pages 38-51]
-
Audit Quality
The 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
The Relationship Between Board Characteristics and Audit Committee Characteristics on Audit Quality in Companies Listed on the Tehran Stock Exchange [Volume 13, Issue 51, 2021, Pages 59-80]
-
Audit Quality
The Relationship between Unreadability of Financial Reporting and Agency Cost with Moderate Role of Audit Quality [Volume 13, Issue 52, 2021, Pages 47-62]
-
Audit Quality
The Impact of Corporate Social Responsibility and Auditor Professional Ethics on the Quality of Auditing Based on Bohavia, Gagas and Zaki Model [Volume 13, Issue 52, 2021, Pages 131-146]
-
Audit Quality
Presentation a efficient model for Iranian accounting development through structural equation modeling technique(sem) [Volume 13, Issue 52, 2021, Pages 167-184]
-
Audit Quality
The mediating role of audit independence on the relationship between professional development and audit quality in the public sector [Volume 15, Issue 58, 2023, Pages 155-174]
-
Audit Quality
The Relationship between Importance of Business Groups and the Audit Quality of the parent company: with Emphasize on auditor’s characteristics [Volume 15, Issue 59, 2023, Pages 161-180]
-
Audit Quality Criteria and Transparency of Corporate Information Environment
The Effect of Investor Sentiment on Audit Quality in Companies Listed on Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 47-66]
-
Audit Quality Perception
The Presentation of the Market Perception Pattern from Audit Quality [Volume 12, Issue 47, 2020, Pages 133-152]
-
Audit Report
Information Content of Audit report in Predicting Bankruptcy [Volume 11, Issue 44, 2019, Pages 175-194]
-
Audit Reporting
The Presentation of the Market Perception Pattern from Audit Quality [Volume 12, Issue 47, 2020, Pages 133-152]
-
Audit reports quality
Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
-
Audit Services
The Auditor Gender Diversity on Audit Services Quality [Volume 15, Issue 60, 2023, Pages 23-42]
-
Audit Tenure
The Investigation of Mechanisms to Prevent
Stock Price Crash Risk [Volume 11, Issue 42, 2019, Pages 31-52]
-
Audit Tenure
Examining the Association between Audit Quality and Discretionary Accruals in Highly-Valued Equity [Volume 11, Issue 42, 2019, Pages 143-158]
-
Auto regress Models
Comparison of neural networks and Auto regression performance in prediction of Dividend and Price Index [Volume 6, Issue 21, 2014, Pages 128-140]
B
-
Backpropagation Algorithm
Compared with Multiple Discriminate Analysis Model and neural network Models in Predicting Bankruptcy of the listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 4-21]
-
Balanced Scorecard System
Investigating the Influence of Intellectual Capital on the Perspectives of Internal Processes and the Growth and Learning of the balanced scorecard system in the Companies Accepted in Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 85-108]
-
Balanced Sorecard
Water Management Accounting Indicators:
Meta-synthesis Approach and Balanced Scorecard Approach [Volume 13, Issue 49, 2021, Pages 5-30]
-
Balance sheet Variables
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]
-
Bank
The conceptual framework of compiling vision, evaluation and the reporting of intellectual capital in Bank system [Volume 5, Issue 20, 2013, Pages 122-143]
-
Bank credit risk
Determining the Relationship between Macro-Economic Factors & Bank Credit Risk [Volume 4, Issue 16, 2012, Pages 102-119]
-
Banking Services
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]
-
Bank Performance
Comparative Study of Capital Adequacy and its Effect on the Performance of Commercial Banks; a Case Study of Banks in Iran and Turkey [Volume 13, Issue 51, 2021, Pages 81-94]
-
Bankruptcy
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]
-
Bankruptcy Forecasting
Bankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
-
Bankruptcy Index
Information Content of Audit report in Predicting Bankruptcy [Volume 11, Issue 44, 2019, Pages 175-194]
-
Bankruptcy Prediction
Compared with Multiple Discriminate Analysis Model and neural network Models in Predicting Bankruptcy of the listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 4-21]
-
Bankruptcy Prediction
Using Machine Learning to Provide a Model for Predicting Bankruptcy [Volume 14, Issue 56, 2022, Pages 171-190]
-
Bankruptcy Risk
The effect of Earnings transparency on Bankruptcy Risk in accepted companies in tehran Stock Exchange [Volume 8, Issue 30, 2016, Pages 88-101]
-
Banks
Internal Audit Position and Its Performance Process
in Iran’s Bank System [Volume 12, Issue 45, 2020, Pages 187-200]
-
Bank Transactions
Investigating the Impact of Tax on Bank Transactions on Equity, Company Products and Industry [Volume 13, Issue 49, 2021, Pages 195-206]
-
Basel
Internal Audit Position and Its Performance Process
in Iran’s Bank System [Volume 12, Issue 45, 2020, Pages 187-200]
-
Basis for Modified Opinion
Basis for Modified Auditor's Opinion and Earning Management [Volume 12, Issue 45, 2020, Pages 23-40]
-
Basu model
Modified Basu model for estimated conservatism [Volume 5, Issue 17, 2013, Pages 52-67]
-
BCC model
Analyzing Financial Statements by using Window Data Envelopment Analysis Evidence from Iran [Volume 6, Issue 24, 2014, Pages 4-15]
-
Behavioral
The Effect of Critical Success Factors on the Performance of Internal Audit [Volume 13, Issue 51, 2021, Pages 127-142]
-
Behavioral Accounting Theory
Prioritization of Accountants’ Personal Values and Individual Characteristics: Some Criticism on Accountants Education [Volume 7, Issue 25, 2015, Pages 118-133]
-
Behavioral Bias
The role of Emotional Status quo & Loss Aversion Biases, Behavioral Representative Bias, and Cognitive Dissonance Bias on Auditors’ Errors [Volume 15, Issue 58, 2023, Pages 199-218]
-
Behavioral Finance
Ranking of Mental Accounting Effective Factors For Portfolio Construction by Innovative Investors Via VIKOR Technique [Volume 8, Issue 32, 2016, Pages 90-107]
-
Behavioral Finance
Identifying the Effect Factors of Mental Accounting for Portfolio Constructing by Innovative Investors Via Confirmatory Factor Analysis [Volume 10, Issue 40, 2018, Pages 127-146]
-
Behavioral Finance
Studing Transylvania Effect on Stock Return and Trading Volume [Volume 4, Issue 14, 2012, Pages 114-133]
-
Behavioral Finance
Designing a Model for the Mediating Role of Leadership Styles in the Relationship between Board Personality Traits and the Weakness of Internal Controls [Volume 15, Issue 59, 2023, Pages 181-200]
-
Behavior Cost
The Effect of Costs Stickiness on Conditional Conservatism [Volume 7, Issue 27, 2015, Pages 20-33]
-
Behavior Finance
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]
-
Belief
Designing a Model for Investor’s Belief Using Grounded Theory Method [Volume 13, Issue 50, 2021, Pages 113-130]
-
Believe in Self-Efficacy
Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence [Volume 14, Issue 55, 2022, Pages 77-96]
-
Bias Errors
Modeling Bias Errors of Managers' Financial Decisions
With a Multi-Level Approach [(Articles in Press)]
-
Bid-Ask spread
The Effect of Accounting and Market Variables Asymmetry Information on the Common stock Cost of Capital [Volume 6, Issue 21, 2014, Pages 68-85]
-
Bid-Ask spread
On the relationship between stocks' closing price and liquidity in Tehran Stock Exchange [Volume 5, Issue 17, 2013, Pages 108-124]
-
Bid-Ask spread
The Study of the Role of Information Asymmetry in Capital Structure Decisions for Corporations Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 14, 2012, Pages 4-19]
-
Bid-Ask Spread Tehran Stock Exchange
The Study of Relationship between Financial Leverage and Information Asymmetry in Listed Firms of Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 104-121]
-
Bid Price
The Relationship Between Profit Management and Market Liquidity [Volume 13, Issue 49, 2021, Pages 119-132]
-
Binary logistic regression
the combinations of cash flow components and predicting financial distress in Tehran stock exchange [Volume 5, Issue 18, 2013, Pages 74-87]
-
Blocks
Stock Exchange and assignment practices stocks to the private sector [Volume 4, Issue 15, 2012, Pages 74-87]
-
Board Composition
Product Market Competition, Board Composition and Disclosure Quality: Evidence from Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 92-105]
-
Board director Size
Investigation on relation between constitutions of auditing committee with manager being among the founders, size and independence of Board of Directors in initial release companies [Volume 8, Issue 31, 2016, Pages 4-21]
-
Board Independence
The investigation of the Effect of Board of Directors Characteristics on the Firm Performance in Different Level of Market Competition [Volume 6, Issue 24, 2014, Pages 34-49]
-
Board of Directors
The Relationship between Corporate Governance Mechanisms and the Likelihood of Fraudulent Financial Reporting [Volume 10, Issue 40, 2018, Pages 43-58]
-
Board of Directors
Model of Improving the Financial Transparency of Iranian Public Companies [Volume 13, Issue 51, 2021, Pages 23-38]
-
Board of Directors
Designing a Model for the Mediating Role of Leadership Styles in the Relationship between Board Personality Traits and the Weakness of Internal Controls [Volume 15, Issue 59, 2023, Pages 181-200]
-
Board of directors independency
Board of director's attitudes and financing methods relation of listed companies of Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 24-37]
-
Board of directors ownership
Board of director's attitudes and financing methods relation of listed companies of Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 24-37]
-
Board of directors size
Board of director's attitudes and financing methods relation of listed companies of Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 24-37]
-
Board Ownership
Investigating the Effect of Corporate Governance Mechanisms on Accounting Conservatism in Listed Companies in the Tehran Stock Exchange [Volume 14, Issue 56, 2022, Pages 207-222]
-
Board Size
The investigation of the Effect of Board of Directors Characteristics on the Firm Performance in Different Level of Market Competition [Volume 6, Issue 24, 2014, Pages 34-49]
-
Board Size
Investigating the Effect of Corporate Governance Mechanisms on Accounting Conservatism in Listed Companies in the Tehran Stock Exchange [Volume 14, Issue 56, 2022, Pages 207-222]
-
Bold financial reporting, financial entropy, irregularity of accruals"
Investigating the effect of bold financial reporting and irregularity of accruals on financial entropy [(Articles in Press)]
-
Bonds issuance and obtain banking facilities
Feasibility Sukuk issued in comparison with other methods of financing in The companies listed on the Stock Exchange [Volume 7, Issue 25, 2015, Pages 58-75]
-
Books
Investigating the Effect of Resources Components of Sample Bank on its Liquidity [Volume 10, Issue 37, 2018, Pages 111-132]
-
Book Value Based Leverage
The relationship between corporate responsibility and corporate financial leverage [(Articles in Press)]
-
Book Value Based Leverage
The Relationship between Corporate Responsibility and Corporate Financial Leverage [Volume 15, Issue 59, 2023, Pages 121-140]
-
Brand Orientation
A model for value co-creation in business-to-business marketing [Volume 12, Issue 48, 2020, Pages 157-176]
-
Brand Performance
A model for value co-creation in business-to-business marketing [Volume 12, Issue 48, 2020, Pages 157-176]
-
Brand value
Impact of Brand Investment on the Future Financial Health of Companies [Volume 12, Issue 47, 2020, Pages 171-184]
-
Budgeting
The role of Accounting Information System in decision making process of NIGC managers [Volume 5, Issue 18, 2013, Pages 56-73]
-
Bullwhip
Modelling cash flow and Investigate Bullwhip Effect on Cash Flow of the Firm on the Supply Chain [Volume 11, Issue 44, 2019, Pages 161-174]
-
Business Combination
Effectiveness of Revised Iranian Accounting Standards No.19 (Business Combination) [Volume 11, Issue 42, 2019, Pages 5-30]
-
Business Combinations
The Effect of Business Combinations on the Level of Cash Holdings [Volume 10, Issue 40, 2018, Pages 5-24]
-
Business Cycle
The Effective Factors on the Future Study of the Audit Profession Base on IFRS Requirements and Business Cycle [Volume 13, Issue 49, 2021, Pages 133-154]
-
Business Diversification
The Effect of Auditor Characteristics on relationship between Diversification and Real Earnings Management In the Tehran Stock Exchange Listed Firms [Volume 15, Issue 59, 2023, Pages 101-120]
-
Business Intelligence
Applying 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 Plans
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]
-
Business Unit’s Performance
The 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 Strategy
The Impact of Tax Avoidance on Costs Stickiness Emphasized the Role of Corporate Business Strategy [Volume 12, Issue 45, 2020, Pages 113-132]
-
Buy-Back contracts
Buy-Back contracts and its tax challenges in Iranian Oil and Gas Industry [Volume 8, Issue 30, 2016, Pages 4-31]
C
-
Capital Adequacy
Comparative Study of Capital Adequacy and its Effect on the Performance of Commercial Banks; a Case Study of Banks in Iran and Turkey [Volume 13, Issue 51, 2021, Pages 81-94]
-
Capital Asset Model Pricing
The effect of quality of authority accrual on stock risk [Volume 5, Issue 20, 2013, Pages 72-89]
-
Capital budgeting
Managers’ decision making based on capital budgeting and its effect on financial performance of public and private companies [Volume 7, Issue 28, 2015, Pages 54-71]
-
Capital Employed Efficiency
Examining the Effect of Intellectual Capital on Economic Value Added (EVA) of Companies [Volume 5, Issue 20, 2013, Pages 34-51]
-
Capital Expenditures
Investigating the Effect of Managers’ and Market Perceptions Regarding Firm’s Value on Capital Expenditures in Imperfect Markets Considering Agency Problems [Volume 9, Issue 34, 2017, Pages 88-103]
-
Capital Expenditures
The Relationship between Managerial Overconfidence and Restatement of Financial Statements [Volume 11, Issue 42, 2019, Pages 53-70]
-
Capital Expenses And Company Growth
Study of the Financial Reporting Quality in Reducing Conflict Between Investment Decisions and Dividend Policy [Volume 10, Issue 37, 2018, Pages 21-40]
-
Capital Market
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]
-
Capital Market
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]
-
Capital Market
Forecasting the Tehran Stock Market return by using following models؛ moving average (MA) and moving average model with external inputs (MAX) [Volume 4, Issue 16, 2012, Pages 16-37]
-
Capital Market Development
Presentation a efficient model for Iranian accounting development through structural equation modeling technique(sem) [Volume 13, Issue 52, 2021, Pages 167-184]
-
Capital structure
The Study of Relationship between Financial Leverage and Information Asymmetry in Listed Firms of Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 104-121]
-
Capital structure
The Study of The Relation Between Corporate Life Cycle and Capital Structure in TSE (Tehran Stock Exchange) [Volume 9, Issue 36, 2017, Pages 81-96]
-
Capital structure
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]
-
Capital structure
Role of Off-Balance Sheet Lease Financing on Capital Structure and Financial Distress [Volume 11, Issue 41, 2019, Pages 37-52]
-
Capital structure
The Impact of Effective Tax Rate on Capital Structure, Investment Decisions and Dividend Profit [Volume 11, Issue 42, 2019, Pages 193-210]
-
Capital structure
The effect of capital structure on unconditional conservatism and agency costs in firms listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 36-53]
-
Capital structure
The Investigation of Co-Determination of Capital Structure and Stock Returns in Listed Companies in Tehran Stock Exchange (TSE) [Volume 7, Issue 25, 2015, Pages 12-27]
-
Capital structure
The Study of the Role of Information Asymmetry in Capital Structure Decisions for Corporations Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 14, 2012, Pages 4-19]
-
Capital structure
The 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]
-
Capital structure
Board Network, Capital Cost and Capital Structure [Volume 15, Issue 59, 2023, Pages 141-160]
-
Capital Structure-Ratio of Cash From Operating Cash Flows- The Stock Holders' Rights Ratio To Assets- Profit Division Policy
Surveyingof capital structure effect and its chanyer on profit division policy in companiesaccepted in tehran stok Exchange (TSE) [Volume 9, Issue 35, 2017, Pages 129-144]
-
Carhart Four-factor Model
Appraising Expected Return Prediction on Corporate Using the Carhart Four-Factor Model [Volume 9, Issue 35, 2017, Pages 57-70]
-
Cash
The study of relationship conservatism & flexibility in cash management [Volume 4, Issue 16, 2012, Pages 136-151]
-
Cash Accounting
A Model for Cash Flow forecasting in Iranian Companies [Volume 6, Issue 21, 2014, Pages 4-23]
-
Cash Flow
Comprehensive Review of Predictability Power and Informational Content of Income Statement and Balance Sheet Variables for Future Cash Flow [Volume 6, Issue 23, 2014, Pages 88-101]
-
Cash Flow Component
The Study of Relationship between Accruals Persistence & Return on Stock [Volume 6, Issue 21, 2014, Pages 86-99]
-
Cash flow components
the combinations of cash flow components and predicting financial distress in Tehran stock exchange [Volume 5, Issue 18, 2013, Pages 74-87]
-
Cash Flow From Operating Activities (CFO)
Investor Sentiment and Earnings Response Coefficient (ERC) [Volume 14, Issue 53, 2022, Pages 5-24]
-
Cash Flow Patterns
The Relationship between Profitability criteria and Risk With stock price Based on Cash Flow Patterns
(Case study: companies growing and declining) [Volume 9, Issue 33, 2017, Pages 4-23]
-
Cash Flow Patterns
The Effectiveness of Cash flow patterns and genetic programming Model in Predicting Financial Distress [Volume 6, Issue 22, 2014, Pages 70-93]
-
Cash Flow Predicting
A Model for Cash Flow forecasting in Iranian Companies [Volume 6, Issue 21, 2014, Pages 4-23]
-
Cash-Flow Properties
Predicting Accruals Based on Cash-Flow Properties and Revenue Changes [Volume 13, Issue 51, 2021, Pages 165-186]
-
Cash Flow Volatility
Effect Of Financial Reporting Quality On Investor’s Judgment By Focusing On The Role Of Information Accrual Component Of Earnings Volatility [Volume 14, Issue 56, 2022, Pages 117-132]
-
Cash Holding
Cash Holding Levels, its Adjustment Speed and Financial Leverage Ratio in Tehran Stock Exchange (TSE) [Volume 12, Issue 48, 2020]
-
Cash holding level
Effect of Competition Risk in Product Market on Cash Holding Level in Firms Having Constraints in Financing and Investment Opportunities [Volume 7, Issue 27, 2015, Pages 98-81]
-
Cash returns of assets
Relation between Investment Cash Flows And Financial Leverage on the Garanted Companies in Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 5-16]
-
CEO Narcissism
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]
-
CEO Ownership
Features of CEO and Growth of Company Value: Quantitative Regression Analysis [Volume 13, Issue 49, 2021, Pages 175-194]
-
CEO Tenure
Features of CEO and Growth of Company Value: Quantitative Regression Analysis [Volume 13, Issue 49, 2021, Pages 175-194]
-
Certified Public Accountants
Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [(Articles in Press)]
-
Certified Public Accountants
Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [Volume 15, Issue 58, 2023, Pages 123-138]
-
Challenges
Challenges of Establishing Effective Internal Audit in Credit Institutions (Case Study of One of the Iranian Banks) [Volume 12, Issue 47, 2020, Pages 21-36]
-
Chaos Model
Comparison of the potential of chaotic models and artificial neural networks in explaining abnormal stock returns around the release date of annual financial statements [Volume 14, Issue 53, 2022, Pages 135-154]
-
Classification Shifting
Audit Committee Characteristics, Ownership Structure and Classification Shifting [Volume 15, Issue 60, 2023, Pages 107-128]
-
Classification Techniques
Prediction of Independent Auditor Opinion in Iran : Data Mining Approach [Volume 5, Issue 19, 2013, Pages 134-150]
-
Client Incentive Pressure
The Effect of Job Pressure and Professional Skepticism
on Auditor's Judgment [(Articles in Press)]
-
Client Incentive Pressure
The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 5-28]
-
Clocouse Method. Direct Tax Rule
The Study of Rule Readability of Direct Taxes and Necessity to Review it from Understanding Perspective by Users [Volume 13, Issue 51, 2021, Pages 111-126]
-
Close index
Investigating the Understandability of Public Sector Accounting Standards; Compare Different Groups [Volume 13, Issue 52, 2021, Pages 109-130]
-
Closing Price
On the relationship between stocks' closing price and liquidity in Tehran Stock Exchange [Volume 5, Issue 17, 2013, Pages 108-124]
-
COBIT
To Recognize Deterrents and Limitations of Information Dissemination of Registered Securities in Securities and Exchange Organization based on COBIT and SRMM [Volume 5, Issue 17, 2013, Pages 86-107]
-
Commercial Banks
The Effect of Intellectual Capital Components On The Profitability of Commercial Banks Listed in the Tehran Stock Exchange: Using The Modified And Extended VAIC Model [Volume 14, Issue 54, 2022, Pages 147-164]
-
Commercialization in Audit Firms
The Effect of Auditor's Identity on Commercialization in Audit Firms Given the Mediatory Role of Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 29-46]
-
Companies Complexity
Presenting a Model for Companies Complexity and its Consequences [Volume 14, Issue 56, 2022, Pages 99-116]
-
Company Complexity
Investigating the Impact of Factors Affecting Tax Avoidance and Presenting an Optimal Tax Avoidance Prevention Model [Volume 15, Issue 59, 2023, Pages 63-86]
-
Company performance
The Relationship Between Non-Executive Directors with Executive Position in Other Firms and Company Performance [Volume 15, Issue 59, 2023, Pages 45-62]
-
Company Products
Investigating the Impact of Tax on Bank Transactions on Equity, Company Products and Industry [Volume 13, Issue 49, 2021, Pages 195-206]
-
Company Size
The Study of The Relation Between Corporate Life Cycle and Capital Structure in TSE (Tehran Stock Exchange) [Volume 9, Issue 36, 2017, Pages 81-96]
-
Comparability
Relationship between Financial Statement Comparability and Expected stock Price Crash Risk [Volume 11, Issue 44, 2019, Pages 107-124]
-
Compensation
Study of board compensation and accounting performance indexes
(Evidence from: listed firms in Tehran Stock Exchange) [Volume 6, Issue 23, 2014, Pages 24-35]
-
Competence of Internal Audit Department
Evaluation the effective Factors associated with Internal Audit Effectiveness in listed companies on Tehran stock exchange [Volume 8, Issue 31, 2016, Pages 86-99]
-
Competition
Investigating stickiness behavior of audit fees in accepted companies in Tehran Stock Exchange [Volume 8, Issue 29, 2016, Pages 52-67]
-
Competition in Product Market
The Impact of Product Market Competition & Corporate Governance on Cash Holdings Policies in Companies Listed on The Tehran Stock Exchange [Volume 6, Issue 23, 2014, Pages 102-119]
-
Competition Risk
Effect of Competition Risk in Product Market on Cash Holding Level in Firms Having Constraints in Financing and Investment Opportunities [Volume 7, Issue 27, 2015, Pages 98-81]
-
Competitive advantage
Investigating the impact of organizational learning on organizational performance in Day Bank City of Tehran [(Articles in Press)]
-
Completed-contract method
Buy-Back contracts and its tax challenges in Iranian Oil and Gas Industry [Volume 8, Issue 30, 2016, Pages 4-31]
-
Concentration on Customer
Concentration on Customer and Earnings Management: Empirical study of Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 137-156]
-
Conceptual model
Design and Validation of the Effective Size Model of Internet Audit Department [Volume 15, Issue 59, 2023, Pages 19-44]
-
Conditional Conservatism
The Effect of Conditional Conservatism on Audit Fees of listed Companies in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 5-20]
-
Conditional Conservatism
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]
-
Conditional Conservatism
The impact of conditional conservatism and the Corporate governance quality in reducing litigation risks and audit fees [Volume 11, Issue 44, 2019, Pages 23-44]
-
Conditional Conservatism
The Effect of Costs Stickiness on Conditional Conservatism [Volume 7, Issue 27, 2015, Pages 20-33]
-
Confirmatory Factor Analysis
Accounting disclosure and Future performance: Structural equation approach [Volume 9, Issue 35, 2017, Pages 71-90]
-
Confirmatory Factor Analysis
Developing the Corporate Social Responsibility Model and Its Impact on the Earnings Quality [Volume 10, Issue 39, 2018, Pages 167-188]
-
Consequences of Complexity
Presenting a Model for Companies Complexity and its Consequences [Volume 14, Issue 56, 2022, Pages 99-116]
-
Consequences of Market-Oriented Values
Value Consequences Matrix of Managers Financial Knowledge Wisdom in Capital Market [(Articles in Press)]
-
Conservatism
The effect of RISK on CONSERVATISM [Volume 7, Issue 26, 2015, Pages 74-91]
-
Conservatism
Surveying Effect of Reporting Conservatism Levels on the Information Content of Earnings in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 112-133]
-
Conservatism
The relationship between conservatism and value relevance of accounting information in the Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 18-31]
-
Conservatism
Modified Basu model for estimated conservatism [Volume 5, Issue 17, 2013, Pages 52-67]
-
Conservatism
The study of relationship conservatism & flexibility in cash management [Volume 4, Issue 16, 2012, Pages 136-151]
-
Consideration Leadership Style
The Impact of Leadership Style of Consideration and Structure on Auditors' Job Satisfaction in Regard with the Moderator Role of Organizational Position [Volume 13, Issue 50, 2021, Pages 5-22]
-
Consolidated financial statements
Consolidated and parent company earning management: an Exprimental Study [Volume 6, Issue 21, 2014, Pages 52-67]
-
Contagion of Turbulenc
The Contagion of Turbulence Systemic Risk between Real and Virtual Currency Fluctuations with CCC Approach [Volume 15, Issue 58, 2023, Pages 103-122]
-
Contextual
The Effect of Critical Success Factors on the Performance of Internal Audit [Volume 13, Issue 51, 2021, Pages 127-142]
-
Contingency Theory
Testing a Contingency Model of Evolution Steps of Management Accounting : Importance-performance Matrix Approach [Volume 14, Issue 56, 2022, Pages 5-30]
-
Continiuing income Standard deviation
Fundamental-Based Risk Measurement and its Relation with Risk Adjustment and Stock Return [Volume 4, Issue 16, 2012, Pages 38-61]
-
Continuous Auditing
Identify and Ranking the Effective Factors On the Implementation of Continuous Auditing By TOPSIS Technique [Volume 9, Issue 33, 2017, Pages 56-73]
-
Contractualism
Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
-
CoQ system
Study of Effect of Implementation of Cost of Quality System on Cost Management in Fajr Jam Gas Refinering Company [Volume 6, Issue 22, 2014, Pages 36-51]
-
Corporate Culture
The Impact of Corporate Culture on Readability
Of Financial Reports [Volume 14, Issue 54, 2022, Pages 69-84]
-
Corporate Financial Distress
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, 2019, Pages 45-62]
-
Corporate financial performance
The impact corporate social responsibility on the corporate financial performance of companies listed in Tehran Stock Exchange. (TSE) [Volume 7, Issue 27, 2015, Pages 82-99]
-
Corporate Governance
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]
-
Corporate Governance
Investigation on relation between constitutions of auditing committee with manager being among the founders, size and independence of Board of Directors in initial release companies [Volume 8, Issue 31, 2016, Pages 4-21]
-
Corporate Governance
Investigating the relationship between ownership structure and corporate governance with productivity [Volume 8, Issue 32, 2016, Pages 74-89]
-
Corporate Governance
Directorial corporate capital and information disclosure quality [Volume 9, Issue 33, 2017, Pages 74-87]
-
Corporate Governance
The Analyzing Effective Factors on Agency Costs with Emphasis on the Ratio of Operating Expenses to Sales [Volume 9, Issue 36, 2017, Pages 65-80]
-
Corporate Governance
The Effect of Conditional Conservatism on Audit Fees of listed Companies in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 5-20]
-
Corporate Governance
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]
-
Corporate Governance
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]
-
Corporate Governance
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, 2018, Pages 25-42]
-
Corporate Governance
The Relationship between Corporate Governance Mechanisms and the Likelihood of Fraudulent Financial Reporting [Volume 10, Issue 40, 2018, Pages 43-58]
-
Corporate Governance
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]
-
Corporate Governance
The impact of conditional conservatism and the Corporate governance quality in reducing litigation risks and audit fees [Volume 11, Issue 44, 2019, Pages 23-44]
-
Corporate Governance
Examine the relationship between corporate governance and ownership structure on earnings management of listed companies in Tehran stock exchange [Volume 7, Issue 28, 2015, Pages 100-120]
-
Corporate Governance
The Relationship Between Family & Nonfamily Ownership with Performance in Tehran Stock & Exchange [Volume 7, Issue 25, 2015, Pages 28-41]
-
Corporate Governance
The Impact of Product Market Competition & Corporate Governance on Cash Holdings Policies in Companies Listed on The Tehran Stock Exchange [Volume 6, Issue 23, 2014, Pages 102-119]
-
Corporate Governance
The Effects of Corporate Governance on Intellectual Capital disclosure [Volume 5, Issue 17, 2013, Pages 18-33]
-
Corporate Governance
The Relationship between Earnings Quality and Reformed Laws and Regulations in Public companies transformed through Privatization [Volume 4, Issue 15, 2012, Pages 42-59]
-
Corporate Governance
Investigation the impact corporate governance structure on financial Performance and valuation in public firms [Volume 4, Issue 15, 2012, Pages 88-101]
-
Corporate Governance
The Study of Corporate Governance Mechanisms and Auditor Election of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 38-51]
-
Corporate Governance
Influence of Corporate Governance and Capital Structure Indexes on Agency Cost [Volume 4, Issue 14, 2012, Pages 82-97]
-
Corporate Governance
The 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 Governance
The Effect of Debt Maturity on Future Stock Price Crash Risk by considering Corporate Governance [Volume 12, Issue 48, 2020, Pages 95-106]
-
Corporate Governance
Model of Improving the Financial Transparency of Iranian Public Companies [Volume 13, Issue 51, 2021, Pages 23-38]
-
Corporate Governance
The association between audit committee
effectiveness and audit risk [Volume 13, Issue 52, 2021, Pages 185-206]
-
Corporate Governance
Artificial intelligence approach in comparatively explaining the effect of governance system criteria and financial ratios on economic profit and accounting profit [Volume 14, Issue 54, 2022, Pages 129-146]
-
Corporate Governance
Investigating the Impact of Factors Affecting Tax Avoidance and Presenting an Optimal Tax Avoidance Prevention Model [Volume 15, Issue 59, 2023, Pages 63-86]
-
Corporate governance level
The effect of corporate governance level on the Earnings transparency and cost of capital in tehran stock exchange [Volume 7, Issue 26, 2015, Pages 46-57]
-
Corporate Governance Mechanisms
The relationship between corporate governance mechanisms and credibility of reported earnings [Volume 8, Issue 31, 2016, Pages 50-67]
-
Corporate Governance Mechanisms
The impact of managerial overconfidence on expenses asymmetric behavior [Volume 8, Issue 32, 2016, Pages 124-143]
-
Corporate Governance Mechanisms
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, 2019, Pages 45-62]
-
Corporate Governance Mechanisms
The Study of Corporate Governance Mechanisms and Auditor Election of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 38-51]
-
Corporate Maturity
The impact of corporate maturity on the relationship between social responsibility and financial turbulence in listed companies in Tehran Stock Exchange [Volume 13, Issue 50, 2021, Pages 63-80]
-
Corporate Philanthropy
Corporate Philanthropy Behaviour and Investment Efficiency [Volume 14, Issue 55, 2022, Pages 55-76]
-
Corporate Specifications
Improving the Quality of Integrated Reporting Based on Identifying the Effective Factors of Companies Through a Meta-Combination Approach and Quantitative Analysis [Volume 15, Issue 57, 2023, Pages 111-140]
-
Corporation Life Cycle
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]
-
Correct Accounting Errors
The Relationship Between of Abnormal Audit Fees and Restatements of Listed Companies in Tehran Stock Exchange [Volume 10, Issue 37, 2018, Pages 133-146]
-
Cost asymmetry
Managerial Incentives and Labor Cost Asymmetry [Volume 8, Issue 30, 2016, Pages 52-69]
-
Cost behavior
Managerial Incentives and Labor Cost Asymmetry [Volume 8, Issue 30, 2016, Pages 52-69]
-
Cost-benefit of IFRS
Financial statements users’ Perceptions about acceptance and adaptation of International financial reporting standards (IFRS) [Volume 9, Issue 36, 2017, Pages 51-64]
-
Cost management
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]
-
Cost management
The role of Accounting Information System in decision making process of NIGC managers [Volume 5, Issue 18, 2013, Pages 56-73]
-
Cost of Capital
Information Asymmetry, Cost of Capital and Disclosure Quality [Volume 11, Issue 42, 2019, Pages 159-176]
-
Cost of Capital
The effect of corporate governance level on the Earnings transparency and cost of capital in tehran stock exchange [Volume 7, Issue 26, 2015, Pages 46-57]
-
Cost of Capital
Comparing Efficiency Free Cash Flow Models in Valuing Companies [Volume 5, Issue 18, 2013, Pages 42-55]
-
Cost of Capital and Tehran Stock Exchange
Examining the information content in the profitability of accepted companies in Tehran Stock Exchange [Volume 13, Issue 50, 2021, Pages 145-162]
-
Cost of Common Stock Capital
Impact of Qualitative Characteristics of Accounting Information on Cost of Common Stock Capital [Volume 9, Issue 36, 2017, Pages 35-50]
-
Cost of Equity
The Economic Consequences of Financial Restatements [Volume 13, Issue 49, 2021, Pages 31-44]
-
Cost of stock capital
The Effect of Accounting and Market Variables Asymmetry Information on the Common stock Cost of Capital [Volume 6, Issue 21, 2014, Pages 68-85]
-
Cost Reduction
Evaluation of ERP implementation effectiveness in a sample company, using a new 4 parametric model based on financial statements information of Sample Company [Volume 5, Issue 20, 2013, Pages 144-160]
-
Costs Behavior
Investigating The Costs Stickiness Of Hospital [Volume 15, Issue 57, 2023, Pages 29-46]
-
Costs Stickiness
Investigating The Costs Stickiness Of Hospital [Volume 15, Issue 57, 2023, Pages 29-46]
-
Cost Stickiness
Investigating stickiness behavior of audit fees in accepted companies in Tehran Stock Exchange [Volume 8, Issue 29, 2016, Pages 52-67]
-
Cost Stickiness
The Effect of Costs Stickiness on Conditional Conservatism [Volume 7, Issue 27, 2015, Pages 20-33]
-
Cost Sticky
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]
-
Creativity and Knowledge Management
Inflectional Factors on Mostazafan Foundation Organizational Excellence [Volume 11, Issue 41, 2019, Pages 89-110]
-
Credit Institution
Challenges of Establishing Effective Internal Audit in Credit Institutions (Case Study of One of the Iranian Banks) [Volume 12, Issue 47, 2020, Pages 21-36]
-
Credit Sale
Providing Conceptual Model for Internal and External Factors Affecting Credit Sale [Volume 11, Issue 41, 2019, Pages 163-182]
-
Credit Worthiness Risk
Financial Intelligence in Prediction of Firm’s Creditworthiness Risk, Evidence from Support Vector Machine Approach [Volume 8, Issue 30, 2016, Pages 102-125]
-
Critical success factors
The Effect of Critical Success Factors on the Performance of Internal Audit [Volume 13, Issue 51, 2021, Pages 127-142]
-
Cumulative Abnormal Return
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]
-
Customer Satisfaction
Inflectional Factors on Mostazafan Foundation Organizational Excellence [Volume 11, Issue 41, 2019, Pages 89-110]
D
-
Dark personality traits
Dark Personality Traits of Auditors' and Their Effects on Fraud Risk Assessment [Volume 15, Issue 57, 2023, Pages 179-206]
-
Dark Traid
Structural Modelthe Effect of Dark Personality Traits on Audit Whistleblowing with the Mediating Role of Organizational Citizenship Behavior [Volume 15, Issue 60, 2023, Pages 43-64]
-
Database
A Survey on Government (Public) Asset Management Experiences of Selected Countries [Volume 10, Issue 37, 2018, Pages 5-20]
-
Data Envelopment Analysis
Developing the Corporate Social Responsibility Model and Its Impact on the Earnings Quality [Volume 10, Issue 39, 2018, Pages 167-188]
-
Data Envelopment Analysis
Comparative Ranking of Brokerages Based on DEA and AHP [Volume 5, Issue 20, 2013, Pages 52-71]
-
Data Envelopment Analysis
The Effect of Agency Costs on Profitability with an Emphasis on the role of Management Ability [Volume 14, Issue 55, 2022, Pages 39-54]
-
Data envelopment analysis method
A Model for Assessing Efficiency from the Accounting Information Perspective [Volume 12, Issue 47, 2020, Pages 153-170]
-
Data Governance
Designing the Financial Reporting Framework of the Insurance Industry Based on International Financial Reporting Standards [Volume 14, Issue 56, 2022, Pages 75-98]
-
Data mining
Prediction of Independent Auditor Opinion in Iran : Data Mining Approach [Volume 5, Issue 19, 2013, Pages 134-150]
-
Day Bank
Investigating the impact of organizational learning on organizational performance in Day Bank City of Tehran [(Articles in Press)]
-
Debt
Determination the Impact of Cash Holdings and Financing on Investment-Cash Flow Sensitivity [Volume 10, Issue 37, 2018, Pages 181-194]
-
Debt Covenant Requirements
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]
-
Debt level
Investigating the Impact of Financing Restrictions on the Relationship between Debt and Investment [Volume 15, Issue 59, 2023, Pages 87-100]
-
Debt Maturity
The Effect of Debt Maturity on Future Stock Price Crash Risk by considering Corporate Governance [Volume 12, Issue 48, 2020, Pages 95-106]
-
Debt Maturity
Investigating the Impact of Financing Restrictions on the Relationship between Debt and Investment [Volume 15, Issue 59, 2023, Pages 87-100]
-
Debt Maturity Structure
Review the Relationship Between Macroeconomic Variables and Accounting Conservatism with Emphasis on Debt Maturity Structure [Volume 13, Issue 51, 2021, Pages 95-110]
-
Debt Ratios
The Study of the Role of Information Asymmetry in Capital Structure Decisions for Corporations Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 14, 2012, Pages 4-19]
-
Debt Ratios
Meta-analysis of Debt Ratios and Earning Management in Iran [Volume 14, Issue 56, 2022, Pages 153-170]
-
Debts to Assets Ratio
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]
-
Dechow
Investigating ofdiscovery power of earnings managementmodels [Volume 5, Issue 19, 2013, Pages 54-73]
-
Decision Making
The role of Accounting Information System in decision making process of NIGC managers [Volume 5, Issue 18, 2013, Pages 56-73]
-
Delay in Financial Reporting
Investigating 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]
-
Delivery Time
Modelling cash flow and Investigate Bullwhip Effect on Cash Flow of the Firm on the Supply Chain [Volume 11, Issue 44, 2019, Pages 161-174]
-
Demand Variation
Modelling cash flow and Investigate Bullwhip Effect on Cash Flow of the Firm on the Supply Chain [Volume 11, Issue 44, 2019, Pages 161-174]
-
Dependence on External Financing
The Effect of Business Combinations on the Level of Cash Holdings [Volume 10, Issue 40, 2018, Pages 5-24]
-
Derivative-Integral Relationship
Momentum accounting and triple-entry bookkeeping [Volume 8, Issue 32, 2016, Pages 4-19]
-
Development
Studying Mechanism for Stimulating Investment Process on Tax at Industrial Companies of Islamic Republic of Iran [Volume 5, Issue 18, 2013, Pages 118-130]
-
Dichev and McNichols model
Investigating ofdiscovery power of earnings managementmodels [Volume 5, Issue 19, 2013, Pages 54-73]
-
Directorial capital
Directorial corporate capital and information disclosure quality [Volume 9, Issue 33, 2017, Pages 74-87]
-
Direct Tax
Studying Mechanism for Stimulating Investment Process on Tax at Industrial Companies of Islamic Republic of Iran [Volume 5, Issue 18, 2013, Pages 118-130]
-
Disaggregated accounting profitability
The Study of Value Relevance of Disaggregated Profitability Based on the New Framework of Financial Statements proposed by IASB & FASB, for Tehran Stock Exchange Companies. [Volume 9, Issue 33, 2017, Pages 24-41]
-
Disciplinary sanctums
Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
-
Disclosure of Intellectual Capital
Disclosure of Intellectual Capital in Financial Reporting of firms which listed in Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 116-127]
-
Disclosure Quality
Directorial corporate capital and information disclosure quality [Volume 9, Issue 33, 2017, Pages 74-87]
-
Disclosure Quality
Information Asymmetry, Cost of Capital and Disclosure Quality [Volume 11, Issue 42, 2019, Pages 159-176]
-
Disclosure Quality
Explaining effective factors on information asymmetry of management earnings forecast with Earnings Forecast from Fuzzy Neural Networks [Volume 5, Issue 19, 2013, Pages 22-37]
-
Disclosure Quality
Disclosure Quality and Mispricing of Accruals and Cash Flows [Volume 5, Issue 19, 2013, Pages 38-53]
-
Disclosure Quality
Product Market Competition, Board Composition and Disclosure Quality: Evidence from Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 92-105]
-
Discounted measures and Market value added
Managers’ decision making based on capital budgeting and its effect on financial performance of public and private companies [Volume 7, Issue 28, 2015, Pages 54-71]
-
Discount Rate
Optimal Stock Selection Based on Gordon Model Development Using a Decision Approach Several Fuzzy Criteria [Volume 14, Issue 53, 2022, Pages 81-96]
-
Discretional accruals
Investigation the relationship between real earnings management and accounting earnings management from income smoothing perspective [Volume 5, Issue 17, 2013, Pages 144-160]
-
Discretionary Accrual
Examining the Association between Audit Quality and Discretionary Accruals in Highly-Valued Equity [Volume 11, Issue 42, 2019, Pages 143-158]
-
Discretionary accruals
Survey of comparing the effect of ownership type ( public and private ) on the earnings quality of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 42-57]
-
Discretionary accruals
The Effect of Internal Property and Ownership Rights on Earnings Management [Volume 10, Issue 37, 2018, Pages 163-180]
-
Discretionary accruals
Firms’ Earnings Smoothing, Corporate Social Responsibility, and Value [Volume 10, Issue 39, 2018, Pages 189-210]
-
Discretionary accruals
Effect of Audit Quality on Market Assessment of Earnings and Earnings Components [Volume 10, Issue 40, 2018, Pages 87-104]
-
Discretionary accruals
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]
-
Discretionary accruals
The Relationship between Environmental Uncertainty and manager's Use of Discretionary Accruals among Listed Firms in the Tehran’s Stock Exchange [Volume 4, Issue 14, 2012, Pages 20-37]
-
Discretionary accruals
Bankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
-
Discretionary accruals
Concentration on Customer and Earnings Management: Empirical study of Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 137-156]
-
Discretionary accruals
Economic Uncertainty and Earnings Management: Evidences from listed Companies at Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 5-20]
-
Discretionary and Non-Discretionary Accruals
Investigating the Relationship of Accrual Components and Stock Trading Costs [Volume 9, Issue 34, 2017, Pages 24-41]
-
Diversity
The Effect of Diversification on the Financial Performance of the Manufacturing Companies of Tehran Securities Bourse. [Volume 6, Issue 22, 2014, Pages 110-123]
-
Dividend
Optimal Stock Selection Based on Gordon Model Development Using a Decision Approach Several Fuzzy Criteria [Volume 14, Issue 53, 2022, Pages 81-96]
-
Dividend and Price Index
Comparison of neural networks and Auto regression performance in prediction of Dividend and Price Index [Volume 6, Issue 21, 2014, Pages 128-140]
-
Dividend Changes
Abnormal Stock Returns, Private Information In Stock Prices And Dividend Changes [Volume 12, Issue 47, 2020, Pages 5-20]
-
Dividend Discounted Model
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]
-
Dividend Growth Rate
Optimal Stock Selection Based on Gordon Model Development Using a Decision Approach Several Fuzzy Criteria [Volume 14, Issue 53, 2022, Pages 81-96]
-
Dividend Payout
Investigating the Impact of Product Market Competition on the Dividend Payouts of Listed Companies on the Tehran Stock Exchange [Volume 6, Issue 22, 2014, Pages 94-109]
-
Dividend per Share
Determining the Relationship between QToobin Ratio and Dividend per Share Criteria for Listed Companies in the Tehran Security Exchange [Volume 4, Issue 14, 2012, Pages 134-150]
-
Dividend Policy
The investigation of relationship between volatility of profit ability ratios, retained earnings, capital expenditures, and changes incorporate dividend policy on firms listed in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 91-106]
-
Dividend Policy
Study of the Financial Reporting Quality in Reducing Conflict Between Investment Decisions and Dividend Policy [Volume 10, Issue 37, 2018, Pages 21-40]
-
Dividend Policy
Dividend Policy at Firms Suspected of Accounting Fraud [Volume 10, Issue 37, 2018, Pages 41-56]
-
Dividend Policy
The Investigation of Dynamic Relationship between Firms’ Characteristics and Dividend Policy using Generalized Method of Moments [Volume 10, Issue 39, 2018, Pages 93-110]
-
Dividend Policy Persistence
Studying the role of Smoothed Earnings on Future Performance of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 122-137]
-
Dividend Profit Stocks
The Impact of Effective Tax Rate on Capital Structure, Investment Decisions and Dividend Profit [Volume 11, Issue 42, 2019, Pages 193-210]
-
Dividends Policies
The Relationship Between Future Profits and Free Cash Flows with Dividends Policy [Volume 7, Issue 26, 2015, Pages 58-73]
-
DPS
Dividend Policy at Firms Suspected of Accounting Fraud [Volume 10, Issue 37, 2018, Pages 41-56]
-
Dynamic Determinants of Dividend
The Investigation of Dynamic Relationship between Firms’ Characteristics and Dividend Policy using Generalized Method of Moments [Volume 10, Issue 39, 2018, Pages 93-110]
-
Dynamic Structure of Measurement
Momentum accounting and triple-entry bookkeeping [Volume 8, Issue 32, 2016, Pages 4-19]
-
Dysfunctional audit behavior
A Survey on Relationship between Auditors Professional and Organizational Commitment with Dysfunctional Audit Behavior [Volume 7, Issue 27, 2015, Pages 34-53]
E
-
Earning
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]
-
Earning Quality
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]
-
Earning Quality
Investigation on the Relationship Between Earning Quality and Excess Returns [Volume 11, Issue 41, 2019, Pages 53-70]
-
Earning Quality
Examination of Iranian companies characteristics’ relative importance in earning quality determination and analytical comparison with market capital of other countries. [Volume 6, Issue 24, 2014, Pages 134-150]
-
Earning Quality
The Effect of Earning Quality on Idiosyncratic Return Volatility [Volume 6, Issue 23, 2014, Pages 36-55]
-
Earning Quality
The 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]
-
Earning Quality Measures
Investigation on the Relationship Between Earning Quality and Excess Returns [Volume 11, Issue 41, 2019, Pages 53-70]
-
Earnings
The effect of Earnings transparency on Bankruptcy Risk in accepted companies in tehran Stock Exchange [Volume 8, Issue 30, 2016, Pages 88-101]
-
Earnings Management
The Effect of Internal Property and Ownership Rights on Earnings Management [Volume 10, Issue 37, 2018, Pages 163-180]
-
Earnings Management
Investigate Earnings Manipulations by Real Activities Management and Its Impact on the Investors’ Perceptions [Volume 10, Issue 39, 2018, Pages 149-166]
-
Earnings Management
Small Audit Firms and Earnings Management [Volume 10, Issue 40, 2018, Pages 181-194]
-
Earnings Management
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]
-
Earnings Management
Examining Earnings Management in IPO Firms in Contrast to the Other Firms: Evidence from Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 4-17]
-
Earnings Management
Consolidated and parent company earning management: an Exprimental Study [Volume 6, Issue 21, 2014, Pages 52-67]
-
Earnings Management
Investigating ofdiscovery power of earnings managementmodels [Volume 5, Issue 19, 2013, Pages 54-73]
-
Earnings Management
Analyzing Earning Management, Using Classification Shifting Operating to Non-Operating Expenses at the Middle Fiscal Periods [Volume 5, Issue 18, 2013, Pages 4-17]
-
Earnings Management
Investigation the relationship between real earnings management and accounting earnings management from income smoothing perspective [Volume 5, Issue 17, 2013, Pages 144-160]
-
Earnings Management
The 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 Management
Auditor Quality, Earning Management and Tax Avoidance [Volume 12, Issue 46, 2020, Pages 169-186]
-
Earnings Management
Stock Price Crash Risk: Investors' Sentiment and the Moderator Role of Earnings Management [Volume 12, Issue 47, 2020, Pages 115-132]
-
Earnings Management
Concentration on Customer and Earnings Management: Empirical study of Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 137-156]
-
Earnings Management
The Effect of Earnings Management on the long-term Investment Productivity of Selected Companies Listed on the Tehran Stock Exchange [Volume 13, Issue 49, 2021, Pages 97-118]
-
Earnings Management
Audit Committee Characteristics and Earnings Management [Volume 13, Issue 49, 2021, Pages 155-174]
-
Earnings Management
Investigating the Impact of Nonsystematic Risk on Earnings Management [Volume 14, Issue 53, 2022, Pages 175-190]
-
Earnings Management
Economic Uncertainty and Earnings Management: Evidences from listed Companies at Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 5-20]
-
Earnings Management
The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency [Volume 14, Issue 54, 2022, Pages 165-186]
-
Earnings Management
Meta-analysis of Debt Ratios and Earning Management in Iran [Volume 14, Issue 56, 2022, Pages 153-170]
-
Earnings Management (Income Minimization)
Investigate the Role of Tax Aggressiveness Reporting on the Probability of Fraud in Financial Statements [Volume 13, Issue 50, 2021, Pages 163-176]
-
Earnings of Timeliness Asymmetric
The Effect of Costs Stickiness on Conditional Conservatism [Volume 7, Issue 27, 2015, Pages 20-33]
-
Earnings Per Share and Dividend Forecast Error
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]
-
Earnings Persistence
Studying the role of Smoothed Earnings on Future Performance of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 122-137]
-
Earnings Persistence
Investigate Earnings Manipulations by Real Activities Management and Its Impact on the Investors’ Perceptions [Volume 10, Issue 39, 2018, Pages 149-166]
-
Earnings Persistence
"The investigative of effect of ownership structure on earning persistence of companies listed in Tehran Stock Exchange" [Volume 6, Issue 24, 2014, Pages 118-133]
-
Earnings Persistence
Sustainability of Tax Paid Rate and
Investors’ Expectations of Future Earnings [Volume 6, Issue 23, 2014, Pages 70-87]
-
Earnings Persistence
Investigating the Persistence of The Cash Component of Earnings [Volume 4, Issue 15, 2012, Pages 60-73]
-
Earnings Persistence
The comparison between the quality of reported earnings and restated earnings [Volume 4, Issue 14, 2012, Pages 52-65]
-
Earnings Predictability
The comparison between the quality of reported earnings and restated earnings [Volume 4, Issue 14, 2012, Pages 52-65]
-
Earnings Quality
Comparing the Effect of Earnings Quality Measures on Excess Returns [Volume 8, Issue 31, 2016, Pages 36-49]
-
Earnings Quality
Restated Yearly Income and Factors Influencing
Evidences from Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2016, Pages 20-35]
-
Earnings Quality
Survey of comparing the effect of ownership type ( public and private ) on the earnings quality of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 42-57]
-
Earnings Quality
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]
-
Earnings Quality
Developing the Corporate Social Responsibility Model and Its Impact on the Earnings Quality [Volume 10, Issue 39, 2018, Pages 167-188]
-
Earnings Quality
Factors affecting free cash flow valuation of listed companies in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 28-45]
-
Earnings Quality
Modeling of Earnings Quality in Tehran Stock Exchange: Accruals Role [Volume 7, Issue 25, 2015, Pages 76-99]
-
Earnings Quality
"The investigative of effect of ownership structure on earning persistence of companies listed in Tehran Stock Exchange" [Volume 6, Issue 24, 2014, Pages 118-133]
-
Earnings Quality
Explaining effective factors on information asymmetry of management earnings forecast with Earnings Forecast from Fuzzy Neural Networks [Volume 5, Issue 19, 2013, Pages 22-37]
-
Earnings Quality
Evaluating and measuring the quality of reported earnings by firms listed in Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 32-41]
-
Earnings Quality
Capital Raise by Iranian Listed Firms [Volume 4, Issue 16, 2012, Pages 80-101]
-
Earnings Quality
The comparison between the quality of reported earnings and restated earnings [Volume 4, Issue 14, 2012, Pages 52-65]
-
Earnings Quality
Abnormal Audit Fees and Accounting Quality [Volume 12, Issue 47, 2020, Pages 87-100]
-
Earnings Quality and Tax Avoidance
Auditor Quality, Earning Management and Tax Avoidance [Volume 12, Issue 46, 2020, Pages 169-186]
-
Earnings Response Coefficient
Investor Sentiment and Earnings Response Coefficient (ERC) [Volume 14, Issue 53, 2022, Pages 5-24]
-
Earnings restatement
The comparison between the quality of reported earnings and restated earnings [Volume 4, Issue 14, 2012, Pages 52-65]
-
Earnings smoothing
Studying the role of Smoothed Earnings on Future Performance of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 122-137]
-
Earnings smoothing
Firms’ Earnings Smoothing, Corporate Social Responsibility, and Value [Volume 10, Issue 39, 2018, Pages 189-210]
-
Earnings Surprise
Information quality proxies analysis from precision Aspect [Volume 6, Issue 22, 2014, Pages 18-35]
-
Earnings Surprise
Evaluating and measuring the quality of reported earnings by firms listed in Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 32-41]
-
Earnings Surprises
The Effect of Earnings Surprises and Earnings Quality Attributes on Capital Market Reactions Evidenced from Iran [Volume 6, Issue 24, 2014, Pages 90-103]
-
Earnings timeliness
The effect of bourd composition on the content and quality of earnings in acceptable companies in stock exchange of Tehran [Volume 8, Issue 29, 2016, Pages 80-97]
-
Earnings transparency
The effect of Earnings transparency on Bankruptcy Risk in accepted companies in tehran Stock Exchange [Volume 8, Issue 30, 2016, Pages 88-101]
-
Earnings transparency
The effect of corporate governance level on the Earnings transparency and cost of capital in tehran stock exchange [Volume 7, Issue 26, 2015, Pages 46-57]
-
Economic Consequences
The Economic Consequences of Financial Restatements [Volume 13, Issue 49, 2021, Pages 31-44]
-
Economic Development
Presentation a efficient model for Iranian accounting development through structural equation modeling technique(sem) [Volume 13, Issue 52, 2021, Pages 167-184]
-
Economic Growth
Impact of the economic, social and cultural environment of countries on the adoption of international financial reporting standards [Volume 13, Issue 50, 2021, Pages 177-192]
-
Economic Growth
Economic Uncertainty and Stock Price Crash Risk Companies Listed in Tehran Stock Exchange [Volume 13, Issue 51, 2021, Pages 143-164]
-
Economic Openness
Impact of the economic, social and cultural environment of countries on the adoption of international financial reporting standards [Volume 13, Issue 50, 2021, Pages 177-192]
-
Economic or Government Policy Related Factors
Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
-
Economic Profit
Artificial intelligence approach in comparatively explaining the effect of governance system criteria and financial ratios on economic profit and accounting profit [Volume 14, Issue 54, 2022, Pages 129-146]
-
Economic Value Added
Examining the Effect of Intellectual Capital on Economic Value Added (EVA) of Companies [Volume 5, Issue 20, 2013, Pages 34-51]
-
Economic Value Added
The Impact of Private Ownership ratio on Economic Value added (EVA) And Return On Asset (ROA) in Tehran Stock Exchange Corporations [Volume 4, Issue 14, 2012, Pages 66-81]
-
Economic Value Added Components
Explaining return on equity through economic value added and its components by modulating the quality of profit [Volume 12, Issue 48, 2020, Pages 5-20]
-
Economic Value Added (EVA) and the price of per share compared to the earnings of per share (P / E)
Methods of measuring intellectual capital and economic added value [Volume 8, Issue 29, 2016, Pages 97-110]
-
Economic variables
The impact of managerial overconfidence on expenses asymmetric behavior [Volume 8, Issue 32, 2016, Pages 124-143]
-
Educational Planning
The role of Leadership, Planning, and Supervision of the Higher Education System in the Development of Academic Accounting in Iran [Volume 14, Issue 56, 2022, Pages 31-52]
-
Education of IFRS
Financial statements users’ Perceptions about acceptance and adaptation of International financial reporting standards (IFRS) [Volume 9, Issue 36, 2017, Pages 51-64]
-
EEG Signal Processing
Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
-
Effective Internal Audit
Challenges of Establishing Effective Internal Audit in Credit Institutions (Case Study of One of the Iranian Banks) [Volume 12, Issue 47, 2020, Pages 21-36]
-
Effectiveness
Explore the Role, Effectiveness and Evaluation of Internal Audit at the Iranian Offshore Oil Company [Volume 10, Issue 38, 2018, Pages 21-38]
-
Effectiveness
The determinants of value-adding internal audit departments in companies listed in Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 98-113]
-
Effectiveness of Accounting Standards
Effectiveness of Revised Iranian Accounting Standards No.19 (Business Combination) [Volume 11, Issue 42, 2019, Pages 5-30]
-
Effective Size of Internal Audit Department
Design and Validation of the Effective Size Model of Internet Audit Department [Volume 15, Issue 59, 2023, Pages 19-44]
-
Effective Tax Rate
The Relationship between Type of Audit Opinion And Audit Size with Tax Avoidance Using Heckman [Volume 11, Issue 43, 2019, Pages 171-186]
-
Effective Tax Rate
The Impact of Effective Tax Rate on Capital Structure, Investment Decisions and Dividend Profit [Volume 11, Issue 42, 2019, Pages 193-210]
-
Effective Tax Rate
Study Of Main Components Of Effective Tax Rate In The Accepted Firms, In The Tehran Stock Exchange, Based On Model Of Multivariate Nonlinear Regression. [Volume 6, Issue 24, 2014, Pages 76-89]
-
Effective Tax Rate
Effective Tax Rate and Risks Faced by Companies According to the Components of Tax Culture (Companies Accepted in Tehran Stock Exchange) [Volume 14, Issue 55, 2022, Pages 141-158]
-
Efficiency
The Application of Multi-Purpose Genetic Algorithm in Optimizing Bank's Facilities Portfolio
(A Case Study of the Granted Facilities in One of the Commercial Banks of Iran) [Volume 7, Issue 27, 2015, Pages 100-120]
-
Efficiency
THE EFFECTS OF RISK ON THE EFFICIENCY OF IRANIAN BANKS BASED ON DEA METHOD [Volume 5, Issue 17, 2013, Pages 68-85]
-
Efficiency
A Model for Assessing Efficiency from the Accounting Information Perspective [Volume 12, Issue 47, 2020, Pages 153-170]
-
Efficient Cash Management
Investigating the Effect of Resources Components of Sample Bank on its Liquidity [Volume 10, Issue 37, 2018, Pages 111-132]
-
Efficient-Market Hypothesis
The Profitability Anomaly and The Sticky Investor Sentiment [(Articles in Press)]
-
Emotional Bias
The role of Emotional Status quo & Loss Aversion Biases, Behavioral Representative Bias, and Cognitive Dissonance Bias on Auditors’ Errors [Volume 15, Issue 58, 2023, Pages 199-218]
-
Emotional intelligence
The Effect of Emotional, Moral and Cultural Intelligence on Auditor Performance and their Relationship with Financial Health of Firms, by Studying the Adjusting Effect of Auditor Gender [Volume 14, Issue 53, 2022, Pages 97-116]
-
Emotional intelligence
Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence [Volume 14, Issue 55, 2022, Pages 77-96]
-
Entrepreneurship
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]
-
Entrepreneurship ecosystem
Designing 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]
-
Envelopment analysis of data
Analyzing Financial Statements by using Window Data Envelopment Analysis Evidence from Iran [Volume 6, Issue 24, 2014, Pages 4-15]
-
Environmental Factors
Investigate Obstacles Of Advances Public Sector Accounting In Iran From the perspective of academics [Volume 10, Issue 38, 2018, Pages 81-94]
-
Environmental uncertainty
The Relationship between Environmental Uncertainty and manager's Use of Discretionary Accruals among Listed Firms in the Tehran’s Stock Exchange [Volume 4, Issue 14, 2012, Pages 20-37]
-
Environmental uncertainty
Investigating the Relationship between Environmental Uncertainty, Institutional Ownership and Tax Avoidance [Volume 12, Issue 46, 2020, Pages 133-146]
-
EPS
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]
-
EPS
A Survey of Tehran’s Stock Exchange Capabilities in the Proper Guidance of Investors during Periods of the Corporate and Ultra-Corporate Financial Crises [Volume 15, Issue 57, 2023, Pages 161-178]
-
Equity
Determining Factors of Financial Stability in Investments Companies Accepted in Securities Market [Volume 9, Issue 36, 2017, Pages 17-34]
-
Equity
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]
-
Equity
Investigating the Impact of Tax on Bank Transactions on Equity, Company Products and Industry [Volume 13, Issue 49, 2021, Pages 195-206]
-
Ethical Culture in Audit Firm
Investigation the Effect of Audit Firm’s Ethical Culture and Auditors Personality Types on Auditor Objectivity [Volume 12, Issue 46, 2020, Pages 5-20]
-
Ethical Judgment
Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
-
Ethics and Professional Behavior
Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [(Articles in Press)]
-
Ethics and Professional Behavior
Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [Volume 15, Issue 58, 2023, Pages 123-138]
-
EVA
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]
-
Event Related Potential
Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
-
Excellence
Inflectional Factors on Mostazafan Foundation Organizational Excellence [Volume 11, Issue 41, 2019, Pages 89-110]
-
Excess Return Model
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]
-
Excess return on equities Beta
Fundamental-Based Risk Measurement and its Relation with Risk Adjustment and Stock Return [Volume 4, Issue 16, 2012, Pages 38-61]
-
Excess return on equities Standard deviation
Fundamental-Based Risk Measurement and its Relation with Risk Adjustment and Stock Return [Volume 4, Issue 16, 2012, Pages 38-61]
-
Exchange rate
Economic Uncertainty and Stock Price Crash Risk Companies Listed in Tehran Stock Exchange [Volume 13, Issue 51, 2021, Pages 143-164]
-
Exchange rate fluctuation
An investigation the impact of exchange rate fluctuations on profitability of listed export companies in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 5-20]
-
Exchange Rate Volatilities
Exchange Rate Volatilities & Stock Return in Iran [Volume 6, Issue 22, 2014, Pages 4-17]
-
Executive Directors
The Relationship Between Non-Executive Directors with Executive Position in Other Firms and Company Performance [Volume 15, Issue 59, 2023, Pages 45-62]
-
Expected Accruals
Relationship between optional accruals and accounting conservatism [Volume 4, Issue 15, 2012, Pages 134-155]
-
Expected Accruals
The Relationship between Environmental Uncertainty and manager's Use of Discretionary Accruals among Listed Firms in the Tehran’s Stock Exchange [Volume 4, Issue 14, 2012, Pages 20-37]
-
Expected Return
Asymmetric Risk and Expected Return [Volume 9, Issue 36, 2017, Pages 97-114]
-
Expected Returns
Examining the information content in the profitability of accepted companies in Tehran Stock Exchange [Volume 13, Issue 50, 2021, Pages 145-162]
-
Expected Stock Price Crash Risk
Relationship between Financial Statement Comparability and Expected stock Price Crash Risk [Volume 11, Issue 44, 2019, Pages 107-124]
-
Explanatory power
Explaining return on equity through economic value added and its components by modulating the quality of profit [Volume 12, Issue 48, 2020, Pages 5-20]
-
Explanatory Relationship
Momentum accounting and triple-entry bookkeeping [Volume 8, Issue 32, 2016, Pages 4-19]
-
External Capital
Disclosure of Intellectual Capital in Financial Reporting of firms which listed in Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 116-127]
-
External Factors
Providing Conceptual Model for Internal and External Factors Affecting Credit Sale [Volume 11, Issue 41, 2019, Pages 163-182]
-
External Factors
Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
-
External Financing
The relationship between the external financing methods with the future financial operation [Volume 7, Issue 25, 2015, Pages 42-57]
-
External Financing
Board of director's attitudes and financing methods relation of listed companies of Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 24-37]
-
External Financing
The Effect of External Financing and Role of Monitoring Auditor on Voluntary Discretionary Accruals with Emphasis on Type of Audit Opinion [Volume 15, Issue 59, 2023, Pages 201-222]
F
-
Factors Related to the Profession and the Cultural and Social Conditions
Investigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]
-
Fajr Jam Gas Refinering Company
Study of Effect of Implementation of Cost of Quality System on Cost Management in Fajr Jam Gas Refinering Company [Volume 6, Issue 22, 2014, Pages 36-51]
-
Fama and French's Five-Factor Model
Investment Option Model Indicators and its Impact on Stock Returns [Volume 14, Issue 55, 2022, Pages 159-174]
-
Family Ownership
The Relationship Between Family & Nonfamily Ownership with Performance in Tehran Stock & Exchange [Volume 7, Issue 25, 2015, Pages 28-41]
-
FDI
The factors effective on the direct foreign financial investmentin air transport industry of Iran [Volume 8, Issue 32, 2016, Pages 108-123]
-
Finance
Determination the Impact of Cash Holdings and Financing on Investment-Cash Flow Sensitivity [Volume 10, Issue 37, 2018, Pages 181-194]
-
Financial Analysis
The role of Accounting Information System in decision making process of NIGC managers [Volume 5, Issue 18, 2013, Pages 56-73]
-
Financial and Insurance Institutions
The Effect of Competition in Market on Non-Manufacturing Companies' Financial Stability (Financial and Insurance Institutions) [Volume 9, Issue 34, 2017, Pages 58-69]
-
Financial Attitude
Measurment of Students Financial Literacy and its Relationship with Financil Behavior & Financial Attitude ( case study : students of Parandac Institue) [Volume 13, Issue 51, 2021, Pages 187-198]
-
Financial Auditing
Investigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]
-
Financial Characteristics
The relationship between quality of aggregate disclosure (mandatory and voluntary) and financial and nonfinancial characteristics of companies listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 18-35]
-
Financial Constrains
The Effect of External Financing and Role of Monitoring Auditor on Voluntary Discretionary Accruals with Emphasis on Type of Audit Opinion [Volume 15, Issue 59, 2023, Pages 201-222]
-
Financial Constraint
Investigating the Impact of Financing Restrictions on the Relationship between Debt and Investment [Volume 15, Issue 59, 2023, Pages 87-100]
-
Financial Constraints
The Impact of Financial Flexibility and Financial Constraints on Earnings Management [Volume 11, Issue 43, 2019, Pages 85-102]
-
Financial Constraints
Investigate the Relationship between Liquidity and Investment Efficiency with Respect to Financial Constraints and Operational Risk [Volume 12, Issue 45, 2020, Pages 5-22]
-
Financial Constraints
Financial Restatements and Investment Efficiency: Mediating Role of Financial Constraints [Volume 14, Issue 53, 2022, Pages 155-174]
-
Financial Distress
The Association of Earning Management and Financial Distress With in Global Financial Crisis Period in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 21-38]
-
Financial Distress
Role of Off-Balance Sheet Lease Financing on Capital Structure and Financial Distress [Volume 11, Issue 41, 2019, Pages 37-52]
-
Financial Distress
The Effectiveness of Cash flow patterns and genetic programming Model in Predicting Financial Distress [Volume 6, Issue 22, 2014, Pages 70-93]
-
Financial Distress
the combinations of cash flow components and predicting financial distress in Tehran stock exchange [Volume 5, Issue 18, 2013, Pages 74-87]
-
Financial Distress
The compilation of predicting patterns of financial distress using internal analysis data and artificial intelligent techniques’’ [Volume 4, Issue 16, 2012, Pages 120-135]
-
Financial Distress
Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
-
Financial Distress
A Survey of Tehran’s Stock Exchange Capabilities in the Proper Guidance of Investors during Periods of the Corporate and Ultra-Corporate Financial Crises [Volume 15, Issue 57, 2023, Pages 161-178]
-
Financial distress prediction
Comparison of Ant Colony Algorithm (ACA) with MDA & LOGIT Methods in Financial Distress Prediction [Volume 6, Issue 23, 2014, Pages 120-143]
-
Financial distress prediction
The Effectiveness of Cash flow patterns and genetic programming Model in Predicting Financial Distress [Volume 6, Issue 22, 2014, Pages 70-93]
-
Financial Expenses
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]
-
Financial Factors
Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
-
Financial Flexibility
The Impact of Financial Flexibility and Financial Constraints on Earnings Management [Volume 11, Issue 43, 2019, Pages 85-102]
-
Financial Flexibility
The study of relationship conservatism & flexibility in cash management [Volume 4, Issue 16, 2012, Pages 136-151]
-
Financial health
Impact of Brand Investment on the Future Financial Health of Companies [Volume 12, Issue 47, 2020, Pages 171-184]
-
Financial health
The impact of corporate maturity on the relationship between social responsibility and financial turbulence in listed companies in Tehran Stock Exchange [Volume 13, Issue 50, 2021, Pages 63-80]
-
Financial Information Quality
Applying 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 Intelligence
Financial Intelligence in Prediction of Firm’s Creditworthiness Risk, Evidence from Support Vector Machine Approach [Volume 8, Issue 30, 2016, Pages 102-125]
-
Financial Leverage
The Relationship between Information Asymmetry and Earnings Management in Mutual Funds [Volume 8, Issue 32, 2016, Pages 54-73]
-
Financial Leverage
The Study of Relationship between Financial Leverage and Information Asymmetry in Listed Firms of Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 104-121]
-
Financial Leverage
Relation between Investment Cash Flows And Financial Leverage on the Garanted Companies in Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 5-16]
-
Financial Leverage
Factors affecting free cash flow valuation of listed companies in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 28-45]
-
Financial Leverage
Effects of Cash Flow on Corporate Investment Decisions [Volume 6, Issue 23, 2014, Pages 4-23]
-
Financial Leverage
The 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 Leverage
Cash Holding Levels, its Adjustment Speed and Financial Leverage Ratio in Tehran Stock Exchange (TSE) [Volume 12, Issue 48, 2020]
-
Financial Leverage
Financial Ratios and the Expected Crash Risk of Stock Prices [Volume 13, Issue 52, 2021, Pages 79-96]
-
Financial Leverage
The relationship between corporate responsibility and corporate financial leverage [(Articles in Press)]
-
Financial Leverage
The Relationship between Corporate Responsibility and Corporate Financial Leverage [Volume 15, Issue 59, 2023, Pages 121-140]
-
Financial Literacy
Measurment of Students Financial Literacy and its Relationship with Financil Behavior & Financial Attitude ( case study : students of Parandac Institue) [Volume 13, Issue 51, 2021, Pages 187-198]
-
Financial Quantum
Predicting fluctuations in Tehran Stock Exchange indices through a Harmonic Quantum Oscillator model [Volume 15, Issue 57, 2023, Pages 89-110]
-
Financial Ratios
Financial Ratios and the Expected Crash Risk of Stock Prices [Volume 13, Issue 52, 2021, Pages 79-96]
-
Financial Ratios
Artificial intelligence approach in comparatively explaining the effect of governance system criteria and financial ratios on economic profit and accounting profit [Volume 14, Issue 54, 2022, Pages 129-146]
-
Financial Reporting
Investigation about the effect of audit quality on financial reporting delay [Volume 8, Issue 31, 2016, Pages 68-85]
-
Financial Reporting
Relationship between Financial Statement Comparability and Expected stock Price Crash Risk [Volume 11, Issue 44, 2019, Pages 107-124]
-
Financial Reporting Quality
Investigating the relation between managerial ability and financial reporting quality in Tehran Stock Exchange [Volume 8, Issue 32, 2016, Pages 36-53]
-
Financial Reporting Quality
Examining 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 Reporting Quality
Effect Of Financial Reporting Quality On Investor’s Judgment By Focusing On The Role Of Information Accrual Component Of Earnings Volatility [Volume 14, Issue 56, 2022, Pages 117-132]
-
Financial Reporting Readability
The Relationship between Unreadability of Financial Reporting and Agency Cost with Moderate Role of Audit Quality [Volume 13, Issue 52, 2021, Pages 47-62]
-
Financial Reporting Transparency
The Investigation of Mechanisms to Prevent
Stock Price Crash Risk [Volume 11, Issue 42, 2019, Pages 31-52]
-
Financial Restatements
Financial Restatements and managers’ earnings forecasting behavior [Volume 8, Issue 29, 2016, Pages 4-21]
-
Financial Restatements
The Economic Consequences of Financial Restatements [Volume 13, Issue 49, 2021, Pages 31-44]
-
Financial Restatements
Financial Restatements and Investment Efficiency: Mediating Role of Financial Constraints [Volume 14, Issue 53, 2022, Pages 155-174]
-
Financial Statement
Relationship between Financial Statement Comparability and Expected stock Price Crash Risk [Volume 11, Issue 44, 2019, Pages 107-124]
-
Financial Statement
The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [(Articles in Press)]
-
Financial Statement
The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
-
Financial Statement Analysis
Analyzing Financial Statements by using Window Data Envelopment Analysis Evidence from Iran [Volume 6, Issue 24, 2014, Pages 4-15]
-
Financial Statement Restatements
The Effect of Audit Quality, Real and Accrual Earnings Management on Financial Statement Restatements [Volume 11, Issue 44, 2019, Pages 63-90]
-
Financial Statements Users’ Perceptions
Financial statements users’ Perceptions about acceptance and adaptation of International financial reporting standards (IFRS) [Volume 9, Issue 36, 2017, Pages 51-64]
-
Financial Sustainability
Determining Factors of Financial Stability in Investments Companies Accepted in Securities Market [Volume 9, Issue 36, 2017, Pages 17-34]
-
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]
-
Financial Turbulence
The impact of corporate maturity on the relationship between social responsibility and financial turbulence in listed companies in Tehran Stock Exchange [Volume 13, Issue 50, 2021, Pages 63-80]
-
Financial Variables
The compilation of predicting patterns of financial distress using internal analysis data and artificial intelligent techniques’’ [Volume 4, Issue 16, 2012, Pages 120-135]
-
Financial Variables
Investigate for Relationship Between the Related Party Transactions and Financial Performance of the Companies Listed in Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 25-46]
-
Financing
Effects of political communication on investment and Reducing financing constraints in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 4-23]
-
Financing
Sensitivity of Investment and Financing to the Performance, with an Emphasis on Related Party Transaction [Volume 14, Issue 55, 2022, Pages 5-20]
-
Financing activities
The Study of Value Relevance of Disaggregated Profitability Based on the New Framework of Financial Statements proposed by IASB & FASB, for Tehran Stock Exchange Companies. [Volume 9, Issue 33, 2017, Pages 24-41]
-
Financing Constraints
Effect of Competition Risk in Product Market on Cash Holding Level in Firms Having Constraints in Financing and Investment Opportunities [Volume 7, Issue 27, 2015, Pages 98-81]
-
Fintech – Banking
Proposing a Strategic Framework for Implementing Fintech in the Country's Banking Industry [Volume 15, Issue 58, 2023, Pages 83-102]
-
Firm growth
The Effects of Prior Period Adjustments on Firm Growth of the Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 135-154]
-
Firm growth
The Effect of Firm growth on Mispricing of Accruals and Cash Flows in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 72-87]
-
Firm Investment
The effect of liquidity and investment in Tehran Stock Exchange [Volume 13, Issue 52, 2021, Pages 63-78]
-
Firm Performance
The investigation of the Effect of Board of Directors Characteristics on the Firm Performance in Different Level of Market Competition [Volume 6, Issue 24, 2014, Pages 34-49]
-
Firm Performance
The investigation of effect of firm's performance and institutional ownership in intellectual capital about firm's accepted in TSE [Volume 6, Issue 22, 2014, Pages 52-69]
-
Firms Characteristics
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, 2018, Pages 25-42]
-
Firms’ Characteristics
The Investigation of Dynamic Relationship between Firms’ Characteristics and Dividend Policy using Generalized Method of Moments [Volume 10, Issue 39, 2018, Pages 93-110]
-
Firm Size
Comparing the Effect of Earnings Quality Measures on Excess Returns [Volume 8, Issue 31, 2016, Pages 36-49]
-
Firm Size
Study Of Main Components Of Effective Tax Rate In The Accepted Firms, In The Tehran Stock Exchange, Based On Model Of Multivariate Nonlinear Regression. [Volume 6, Issue 24, 2014, Pages 76-89]
-
Firm Size
The investigation of effect of firm's performance and institutional ownership in intellectual capital about firm's accepted in TSE [Volume 6, Issue 22, 2014, Pages 52-69]
-
Firms' Size
The Effect of Size and Information Environment on the Relationship between Stock Returns and Trading Volume [Volume 10, Issue 40, 2018, Pages 59-74]
-
Firm`s Value
Survey the Effect of Governmental Affiliation on Firm`s Value [Volume 10, Issue 37, 2018, Pages 57-72]
-
Firm Valuation
Investigate the relationship between liquidity, disclosure quality and firm value based on the system of simultaneous equations [Volume 9, Issue 35, 2017, Pages 107-128]
-
Firm Valuation
Managerial Ownership, Cash Holdings and Firm Valuation [Volume 10, Issue 39, 2018, Pages 5-20]
-
Fixed Effect Method
Investigating the Relationship Between Brand Equity and Shareholder Communication Quality and Financial Performance in Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 191-210]
-
Flash Method
The Study of Rule Readability of Direct Taxes and Necessity to Review it from Understanding Perspective by Users [Volume 13, Issue 51, 2021, Pages 111-126]
-
Flesch Index
Investigating the Understandability of Public Sector Accounting Standards; Compare Different Groups [Volume 13, Issue 52, 2021, Pages 109-130]
-
Fog Index
The Impact of Corporate Culture on Readability
Of Financial Reports [Volume 14, Issue 54, 2022, Pages 69-84]
-
Forecasted Expected Return
Appraising Expected Return Prediction on Corporate Using the Carhart Four-Factor Model [Volume 9, Issue 35, 2017, Pages 57-70]
-
Forecast Horizon
Financial Restatements and managers’ earnings forecasting behavior [Volume 8, Issue 29, 2016, Pages 4-21]
-
Forensic Accountant
Investigating the Necessity of the Paying More Attention to Forensic Accounting [Volume 10, Issue 37, 2018, Pages 73-88]
-
Forensic Accounting
Investigating the Necessity of the Paying More Attention to Forensic Accounting [Volume 10, Issue 37, 2018, Pages 73-88]
-
Forward-Looking model
Consolidated and parent company earning management: an Exprimental Study [Volume 6, Issue 21, 2014, Pages 52-67]
-
Framwork
Proposing a Strategic Framework for Implementing Fintech in the Country's Banking Industry [Volume 15, Issue 58, 2023, Pages 83-102]
-
Fraud
Dividend Policy at Firms Suspected of Accounting Fraud [Volume 10, Issue 37, 2018, Pages 41-56]
-
Fraud
A New Approach to Predicting Fraud in Financial Statements (Compare models and simulations traditional and modern) [Volume 15, Issue 57, 2023, Pages 141-160]
-
Fraud risk assessment
Dark Personality Traits of Auditors' and Their Effects on Fraud Risk Assessment [Volume 15, Issue 57, 2023, Pages 179-206]
-
Fraudulent Firm
Dividend Policy at Firms Suspected of Accounting Fraud [Volume 10, Issue 37, 2018, Pages 41-56]
-
Free Cash Flow
Investigating the Effect of Managers’ and Market Perceptions Regarding Firm’s Value on Capital Expenditures in Imperfect Markets Considering Agency Problems [Volume 9, Issue 34, 2017, Pages 88-103]
-
Free Cash Flow
Explaining the market value of real options in TSE [Volume 9, Issue 35, 2017, Pages 39-56]
-
Free Cash Flow
Factors affecting free cash flow valuation of listed companies in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 28-45]
-
Free Cash Flow
Investigating the Persistence of The Cash Component of Earnings [Volume 4, Issue 15, 2012, Pages 60-73]
-
Free Cash Flows
The Relationship Between Future Profits and Free Cash Flows with Dividends Policy [Volume 7, Issue 26, 2015, Pages 58-73]
-
Free Cash Flows
Comparing Efficiency Free Cash Flow Models in Valuing Companies [Volume 5, Issue 18, 2013, Pages 42-55]
-
Free float
Investigating the Effect of Corporate Governance Mechanisms on Accounting Conservatism in Listed Companies in the Tehran Stock Exchange [Volume 14, Issue 56, 2022, Pages 207-222]
-
Functional Fixation
Functional Fixation of the Effect on The Decision Making Process Users of Accounting Information [Volume 8, Issue 29, 2016, Pages 42-51]
-
Fundamental Variable of Accounting
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]
-
Fundamental variables
The Effect of The fundamentals on portfolio returns in [Volume 4, Issue 16, 2012, Pages 152-165]
-
Future Cash Flow Predicting Model
A Model for Cash Flow forecasting in Iranian Companies [Volume 6, Issue 21, 2014, Pages 4-23]
-
Future of Accounting
Futures Study in Researches and Accounting Education [Volume 12, Issue 45, 2020, Pages 133-146]
-
Future Performance
Studying the role of Smoothed Earnings on Future Performance of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 122-137]
-
Future Performance
Accounting disclosure and Future performance: Structural equation approach [Volume 9, Issue 35, 2017, Pages 71-90]
-
Future Profit
The Relationship Between Future Profits and Free Cash Flows with Dividends Policy [Volume 7, Issue 26, 2015, Pages 58-73]
-
Futures Study
Futures Study in Researches and Accounting Education [Volume 12, Issue 45, 2020, Pages 133-146]
-
Future Stock Price Crash Risk
Examining Financial Reporting Quality Effects on the relation between Managerial Ability and Future Stock Price Crash Risk [Volume 12, Issue 48, 2020, Pages 45-60]
-
Future Studies
The conceptual framework of compiling vision, evaluation and the reporting of intellectual capital in Bank system [Volume 5, Issue 20, 2013, Pages 122-143]
-
Fuzzy Delphi Method
A Model for Assessing Efficiency from the Accounting Information Perspective [Volume 12, Issue 47, 2020, Pages 153-170]
-
Fuzzy Multi-Criteria Decision
Optimal Stock Selection Based on Gordon Model Development Using a Decision Approach Several Fuzzy Criteria [Volume 14, Issue 53, 2022, Pages 81-96]
-
Fuzzy Neural Network
Explaining effective factors on information asymmetry of management earnings forecast with Earnings Forecast from Fuzzy Neural Networks [Volume 5, Issue 19, 2013, Pages 22-37]
G
-
GARCH models
Forcasting and Modeling Stock Returns Volatility in Tehran Stock Exchange Using GARCH Models [Volume 11, Issue 43, 2019, Pages 55-70]
-
GDP
The 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]
-
GDP
Investigating the Impact of Distribution Growth Income and Stock Returns in Forecasting GDP [Volume 14, Issue 56, 2022, Pages 191-206]
-
Gender
The Auditor Gender Diversity on Audit Services Quality [Volume 15, Issue 60, 2023, Pages 23-42]
-
Generalized method of moments
The Investigation of Dynamic Relationship between Firms’ Characteristics and Dividend Policy using Generalized Method of Moments [Volume 10, Issue 39, 2018, Pages 93-110]
-
Genetic Algorithm
The Application of Multi-Purpose Genetic Algorithm in Optimizing Bank's Facilities Portfolio
(A Case Study of the Granted Facilities in One of the Commercial Banks of Iran) [Volume 7, Issue 27, 2015, Pages 100-120]
-
Genetic Algorithm
A New Approach to Predicting Fraud in Financial Statements (Compare models and simulations traditional and modern) [Volume 15, Issue 57, 2023, Pages 141-160]
-
Genetic Programming Model
The Effectiveness of Cash flow patterns and genetic programming Model in Predicting Financial Distress [Volume 6, Issue 22, 2014, Pages 70-93]
-
Geometric Brownie
Predicting fluctuations in Tehran Stock Exchange indices through a Harmonic Quantum Oscillator model [Volume 15, Issue 57, 2023, Pages 89-110]
-
Geranded Theory
The Effective Factors on the Future Study of the Audit Profession Base on IFRS Requirements and Business Cycle [Volume 13, Issue 49, 2021, Pages 133-154]
-
Global Financial Crisis
The Association of Earning Management and Financial Distress With in Global Financial Crisis Period in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 21-38]
-
GLS method
Investigating the Relationship Between Brand Equity and Shareholder Communication Quality and Financial Performance in Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 191-210]
-
Goals of Capital Increase Company Success in Covering Objectives
Evaluate The success of the companies in achieving the objectives of the capital increase [Volume 11, Issue 44, 2019, Pages 145-160]
-
Gordon's Model
Optimal Stock Selection Based on Gordon Model Development Using a Decision Approach Several Fuzzy Criteria [Volume 14, Issue 53, 2022, Pages 81-96]
-
Governmental Affiliation
Survey the Effect of Governmental Affiliation on Firm`s Value [Volume 10, Issue 37, 2018, Pages 57-72]
-
Government Asset Management
A Survey on Government (Public) Asset Management Experiences of Selected Countries [Volume 10, Issue 37, 2018, Pages 5-20]
-
Government Ownership
Relationship 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]
-
Government prepared Tax
Survey Relation between Tax Avoidance and tax difference in listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2014, Pages 50-75]
-
GRA
Evaluating corporate social responsibility using entropy weight and grey relation analysis [Volume 9, Issue 35, 2017, Pages 145-164]
-
Grand theory
Presenting the Proposed Model of Performance Auditing Quality in the Public Sector of Iran with a Grand Theory Approach [Volume 14, Issue 56, 2022, Pages 133-152]
-
Gross Domestic Product
Review the Relationship Between Macroeconomic Variables and Accounting Conservatism with Emphasis on Debt Maturity Structure [Volume 13, Issue 51, 2021, Pages 95-110]
-
Gross Domestic production (GDP) Growth
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]
-
Grounded theory
Explaining effective factors on information asymmetry of management earnings forecast with Earnings Forecast from Fuzzy Neural Networks [Volume 5, Issue 19, 2013, Pages 22-37]
-
Grounded theory
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]
-
Grounded theory
Providing a model of health tourism brand equity [Volume 13, Issue 50, 2021, Pages 99-112]
-
Grounded theory
Designing a Model for Investor’s Belief Using Grounded Theory Method [Volume 13, Issue 50, 2021, Pages 113-130]
-
Grounded theory
The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [(Articles in Press)]
-
Grounded theory
Presenting a Model for Reducing Low Balling in the Initial Auditing Using the Method of Grounded Theory [Volume 14, Issue 54, 2022, Pages 21-38]
-
Grounded theory
Presenting a Model for Companies Complexity and its Consequences [Volume 14, Issue 56, 2022, Pages 99-116]
-
Grounded theory
The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
-
Group Fuzzy Analytic Hierarchy Process (GFAHP)
Prioritizing Factors Affecting Tax Evasion [Volume 14, Issue 54, 2022, Pages 187-202]
-
Growth of Assets
The effect of liquidity and investment in Tehran Stock Exchange [Volume 13, Issue 52, 2021, Pages 63-78]
-
Growth Opportunities
Growth opportunities, Cash Holding and Audit Fee [Volume 11, Issue 44, 2019, Pages 91-106]
-
Growth Opportunities
Factors affecting free cash flow valuation of listed companies in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 28-45]
-
Growth Opportunities
Effects of Cash Flow on Corporate Investment Decisions [Volume 6, Issue 23, 2014, Pages 4-23]
-
Growth opportunity
The investigation of effect of firm's performance and institutional ownership in intellectual capital about firm's accepted in TSE [Volume 6, Issue 22, 2014, Pages 52-69]
-
Grullon's Four-Factor Model
Investment Option Model Indicators and its Impact on Stock Returns [Volume 14, Issue 55, 2022, Pages 159-174]
H
-
Hackman's Two-Stage Method
The Relationship between Type of Audit Opinion And Audit Size with Tax Avoidance Using Heckman [Volume 11, Issue 43, 2019, Pages 171-186]
-
Halo Effect
Investigating the Halo Effect on the Professional Auditor's Career [Volume 12, Issue 45, 2020, Pages 89-112]
-
Halo Effect
Investigating the Role Halo Effect in Auditors Decision Making; By Emphasis on Self-Explanation Process [Volume 14, Issue 53, 2022, Pages 117-134]
-
Harmonic Quantum Oscillator (QHO)
Predicting fluctuations in Tehran Stock Exchange indices through a Harmonic Quantum Oscillator model [Volume 15, Issue 57, 2023, Pages 89-110]
-
Health Services
The effect of out-sourcing on Health Services Costs of Qom Health Center by Activity based Costing approach [Volume 9, Issue 33, 2017, Pages 88-107]
-
Health tourism
Providing a model of health tourism brand equity [Volume 13, Issue 50, 2021, Pages 99-112]
-
Herd Behavior
Investigating Time Varying Herd Behavior: A Markov Switching Approach [Volume 11, Issue 42, 2019, Pages 125-142]
-
Herding Behavior
The Effect of Intangible Information by Lakonishok, Shleifer and Vishny Model on Institutional Investors Herding Behavior [Volume 10, Issue 40, 2018, Pages 147-158]
-
Highly Valued Equity
Examining the Association between Audit Quality and Discretionary Accruals in Highly-Valued Equity [Volume 11, Issue 42, 2019, Pages 143-158]
-
Hofested Form
The Impact of Corporate Culture on Readability
Of Financial Reports [Volume 14, Issue 54, 2022, Pages 69-84]
-
Honesty Profit
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]
-
Hospital
Investigating The Costs Stickiness Of Hospital [Volume 15, Issue 57, 2023, Pages 29-46]
-
Human capital
Disclosure of Intellectual Capital in Financial Reporting of firms which listed in Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 116-127]
-
Human capital
Role of Corporate Social Responsibility with Emphasis on the Role of Intellectual Capital [Volume 12, Issue 45, 2020, Pages 71-88]
-
Human Capital Efficiency
Examining the Effect of Intellectual Capital on Economic Value Added (EVA) of Companies [Volume 5, Issue 20, 2013, Pages 34-51]
I
-
Idealism
The Relationship between Social Conservatism and Accountants and Auditors Ethical Orientation [Volume 11, Issue 42, 2019, Pages 177-192]
-
Idealism
Effect of mindfulness on the ethical orientation of auditors working in the auditing profession [Volume 13, Issue 52, 2021, Pages 97-108]
-
Idiosyncratic Return Volatility
The Effect of Earning Quality on Idiosyncratic Return Volatility [Volume 6, Issue 23, 2014, Pages 36-55]
-
Idiosyncratic Volatility
Idiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]
-
IDQRI
A Survey of Tehran’s Stock Exchange Capabilities in the Proper Guidance of Investors during Periods of the Corporate and Ultra-Corporate Financial Crises [Volume 15, Issue 57, 2023, Pages 161-178]
-
IFRS
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]
-
IFRS
The Effective Factors on the Future Study of the Audit Profession Base on IFRS Requirements and Business Cycle [Volume 13, Issue 49, 2021, Pages 133-154]
-
IFRS
Impact of the economic, social and cultural environment of countries on the adoption of international financial reporting standards [Volume 13, Issue 50, 2021, Pages 177-192]
-
Implementation
Identify and Ranking the Effective Factors On the Implementation of Continuous Auditing By TOPSIS Technique [Volume 9, Issue 33, 2017, Pages 56-73]
-
Importance of Business Group
The Relationship between Importance of Business Groups and the Audit Quality of the parent company: with Emphasize on auditor’s characteristics [Volume 15, Issue 59, 2023, Pages 161-180]
-
Importance - Performance Matrix
Testing a Contingency Model of Evolution Steps of Management Accounting : Importance-performance Matrix Approach [Volume 14, Issue 56, 2022, Pages 5-30]
-
Improvement audit opinion
Effect of changes in the auditor's opinion on the timeliness of disclosure in the listed companies at Tehran Stock Exchange [Volume 8, Issue 30, 2016, Pages 70-87]
-
Inappropriate Pricing
The 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]
-
Incentives to Avoid Earnings Decreases and Incentives to Meet Earnings Forecast
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]
-
Incentives to Avoid Losses
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]
-
Incentives to Meet Earnings Targets
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]
-
Income momentum accounting
A comparative study of the ability of income momentum accounting (3D) and 2D accounting components in stock price explanation [Volume 8, Issue 30, 2016, Pages 32-51]
-
Income predictability
The Relationship between Earnings Quality and Reformed Laws and Regulations in Public companies transformed through Privatization [Volume 4, Issue 15, 2012, Pages 42-59]
-
Income Tax
Buy-Back contracts and its tax challenges in Iranian Oil and Gas Industry [Volume 8, Issue 30, 2016, Pages 4-31]
-
Income Tax
Inflation Influence on Income Tax of Corporates listed in Tehran Stock Exchange [Volume 13, Issue 52, 2021, Pages 27-46]
-
Incorrect Pricing of Stock
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]
-
Increasing Capital
Evaluate The success of the companies in achieving the objectives of the capital increase [Volume 11, Issue 44, 2019, Pages 145-160]
-
Independence of Audit Committee
The Relationship between Audit Committee Characteristics and Performance Metrics [Volume 10, Issue 40, 2018, Pages 105-126]
-
Independence of Internal Audit
Evaluation the effective Factors associated with Internal Audit Effectiveness in listed companies on Tehran stock exchange [Volume 8, Issue 31, 2016, Pages 86-99]
-
Independence of the Board
The Effect of Conditional Conservatism on Audit Fees of listed Companies in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 5-20]
-
Independent Auditor Opinion
Prediction of Independent Auditor Opinion in Iran : Data Mining Approach [Volume 5, Issue 19, 2013, Pages 134-150]
-
Index
Forecasting the Tehran Stock Market return by using following models؛ moving average (MA) and moving average model with external inputs (MAX) [Volume 4, Issue 16, 2012, Pages 16-37]
-
Indicator
Water Management Accounting Indicators:
Meta-synthesis Approach and Balanced Scorecard Approach [Volume 13, Issue 49, 2021, Pages 5-30]
-
Individual investor
Designing a Model for Investor’s Belief Using Grounded Theory Method [Volume 13, Issue 50, 2021, Pages 113-130]
-
Indivisual Investor
The effect of investor sentiment, individual and institutional investors trading behavior on stock excess return in TSE with a 8 factors model [Volume 13, Issue 52, 2021, Pages 5-26]
-
Industrial Products
Investigating the Impact of Tax on Bank Transactions on Equity, Company Products and Industry [Volume 13, Issue 49, 2021, Pages 195-206]
-
Industry Beta
Industry Systematic Risk in Stock Market According to Jump Beta [Volume 10, Issue 39, 2018, Pages 37-56]
-
Inflated Perception
Modeling Bias Errors of Managers' Financial Decisions
With a Multi-Level Approach [(Articles in Press)]
-
Inflation
Review difference among historical value based accounting information and inflation in cause adjusted value based accounting information and that efficacy on financial reporting quality in tehran Stock Exchange accepted companies [Volume 7, Issue 25, 2015, Pages 134-150]
-
Inflation
Review the Relationship Between Macroeconomic Variables and Accounting Conservatism with Emphasis on Debt Maturity Structure [Volume 13, Issue 51, 2021, Pages 95-110]
-
Inflation
Inflation Influence on Income Tax of Corporates listed in Tehran Stock Exchange [Volume 13, Issue 52, 2021, Pages 27-46]
-
Information
The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [(Articles in Press)]
-
Information
The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
-
Information Asymmetric
The Study of Relationship between Financial Leverage and Information Asymmetry in Listed Firms of Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 104-121]
-
Information Asymmetry
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]
-
Information Asymmetry
Information Asymmetry and Intellectual Capital: An Agency Theory- Based Perspective [Volume 8, Issue 31, 2016, Pages 100-119]
-
Information Asymmetry
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]
-
Information Asymmetry
The Effect of Business Combinations on the Level of Cash Holdings [Volume 10, Issue 40, 2018, Pages 5-24]
-
Information Asymmetry
Information Asymmetry, Cost of Capital and Disclosure Quality [Volume 11, Issue 42, 2019, Pages 159-176]
-
Information Asymmetry
Corporate Social Responsibility and Information Asymmetry (Companies listed on the Tehran Stock Exchange) [Volume 8, Issue 30, 2016, Pages 126-135]
-
Information Asymmetry
The role of Trust on the Reaction of Investors against Announcement of Profit by Emphasizing on the Requirements of Official Institutions and Information Asymmetry [Volume 7, Issue 26, 2015, Pages 92-107]
-
Information Asymmetry
Predict the relationship between stock returns and information asymmetry using artificial neural networks [Volume 6, Issue 24, 2014, Pages 16-33]
-
Information Asymmetry
Explaining effective factors on information asymmetry of management earnings forecast with Earnings Forecast from Fuzzy Neural Networks [Volume 5, Issue 19, 2013, Pages 22-37]
-
Information Asymmetry
Bankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
-
Information Asymmetry
The Impact of Innovation on Stock Price Crash Risk
with an Emphasis on Information Asymmetry [Volume 13, Issue 50, 2021, Pages 43-62]
-
Information Asymmetry
The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency [Volume 14, Issue 54, 2022, Pages 165-186]
-
Information Content
Information Content of Audit report in Predicting Bankruptcy [Volume 11, Issue 44, 2019, Pages 175-194]
-
Information Content
The Effect of Audit Opinion Type on Stock’s transaction volume in Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 88-103]
-
Information content of Accounting Earnings
Surveying Effect of Reporting Conservatism Levels on the Information Content of Earnings in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 112-133]
-
Information Disclosure
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, 2018, Pages 25-42]
-
Information Environment
The Effect of Size and Information Environment on the Relationship between Stock Returns and Trading Volume [Volume 10, Issue 40, 2018, Pages 59-74]
-
Information Environment Transparency
Providing a Model for Measuring the Transparency of the Information Environment in the Stock Market Using the Qualitative Characteristics of Financial Information [Volume 15, Issue 57, 2023, Pages 69-88]
-
Information Propagation Deterrents
To Recognize Deterrents and Limitations of Information Dissemination of Registered Securities in Securities and Exchange Organization based on COBIT and SRMM [Volume 5, Issue 17, 2013, Pages 86-107]
-
Information technology
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]
-
Information Technology Risk
Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
-
Information Transmission Hypothesis
Accounting disclosure and Future performance: Structural equation approach [Volume 9, Issue 35, 2017, Pages 71-90]
-
Information Transparency
The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency [Volume 14, Issue 54, 2022, Pages 165-186]
-
Information Transparency, Combined Research, E-commerce, Corruption JEL Classification: C13
The Mediating Role of Information Transparency in Reducing Economic Corruption in the Country's e-commerce Environment [Volume 13, Issue 49, 2021, Pages 61-80]
-
Initial Auditing
Presenting a Model for Reducing Low Balling in the Initial Auditing Using the Method of Grounded Theory [Volume 14, Issue 54, 2022, Pages 21-38]
-
Initial Public Offering
The 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]
-
Initial Public Offerings
Examining Earnings Management in IPO Firms in Contrast to the Other Firms: Evidence from Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 4-17]
-
Initial Public Offerings
Analysis IPO short run return at Tehran stock exchange and subsequent equity offering based on signaling hypothesis [Volume 5, Issue 18, 2013, Pages 104-117]
-
Innovation
Inflectional Factors on Mostazafan Foundation Organizational Excellence [Volume 11, Issue 41, 2019, Pages 89-110]
-
Innovation
The Impact of Innovation on Stock Price Crash Risk
with an Emphasis on Information Asymmetry [Volume 13, Issue 50, 2021, Pages 43-62]
-
Institutional Investor
The effect of investor sentiment, individual and institutional investors trading behavior on stock excess return in TSE with a 8 factors model [Volume 13, Issue 52, 2021, Pages 5-26]
-
Institutional Owners
Influence of Corporate Governance and Capital Structure Indexes on Agency Cost [Volume 4, Issue 14, 2012, Pages 82-97]
-
Institutional ownership with long-term vision
Relationship 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 vision
Relationship 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]
-
Insurance Industry
Designing the Financial Reporting Framework of the Insurance Industry Based on International Financial Reporting Standards [Volume 14, Issue 56, 2022, Pages 75-98]
-
Intangible Assets
Investigating the Relationship between Intangible Assets, Profitability and Value of Firms Listed in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 4-27]
-
Intangible Assets
Accounting for intellectual capital: on the elsive path from theory to practice [Volume 7, Issue 25, 2015, Pages 4-11]
-
Intangible Information
The Effect of Intangible Information by Lakonishok, Shleifer and Vishny Model on Institutional Investors Herding Behavior [Volume 10, Issue 40, 2018, Pages 147-158]
-
Intangible Information
The affecting Factors on Stock Market reactions to Intangible information [Volume 11, Issue 44, 2019, Pages 5-22]
-
Intangible Information
The Effect of Corporate Structure on the Relationship between Environmental Auditing and Financial Reporting Quality [Volume 12, Issue 46, 2020, Pages 21-42]
-
Intangible Return
The affecting Factors on Stock Market reactions to Intangible information [Volume 11, Issue 44, 2019, Pages 5-22]
-
Intangible Return
The Effect of Corporate Structure on the Relationship between Environmental Auditing and Financial Reporting Quality [Volume 12, Issue 46, 2020, Pages 21-42]
-
Integrated Reporting
Improving the Quality of Integrated Reporting Based on Identifying the Effective Factors of Companies Through a Meta-Combination Approach and Quantitative Analysis [Volume 15, Issue 57, 2023, Pages 111-140]
-
Interest Cost
Inflation Influence on Income Tax of Corporates listed in Tehran Stock Exchange [Volume 13, Issue 52, 2021, Pages 27-46]
-
Interest Rate
Economic Uncertainty and Stock Price Crash Risk Companies Listed in Tehran Stock Exchange [Volume 13, Issue 51, 2021, Pages 143-164]
-
Intermediate Accounting
Investigation the Effect of Team-Based Learning (TBL) on Active Learning in Accounting [Volume 12, Issue 45, 2020, Pages 55-70]
-
Internal Audit
Evaluation the effective Factors associated with Internal Audit Effectiveness in listed companies on Tehran stock exchange [Volume 8, Issue 31, 2016, Pages 86-99]
-
Internal Audit
Explore the Role, Effectiveness and Evaluation of Internal Audit at the Iranian Offshore Oil Company [Volume 10, Issue 38, 2018, Pages 21-38]
-
Internal Audit
Investigating Factors Affecting Internal Audit Quality [Volume 11, Issue 41, 2019, Pages 129-146]
-
Internal Audit
Internal Audit Position and Its Performance Process
in Iran’s Bank System [Volume 12, Issue 45, 2020, Pages 187-200]
-
Internal Audit Department
The determinants of value-adding internal audit departments in companies listed in Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 98-113]
-
Internal Audit Effectiveness
Meta-Analysis of the Effect of Independence of the Internal Audit Unit on Internal Audit Performance [Volume 14, Issue 55, 2022, Pages 21-38]
-
Internal Audit Independence
Meta-Analysis of the Effect of Independence of the Internal Audit Unit on Internal Audit Performance [Volume 14, Issue 55, 2022, Pages 21-38]
-
Internal Auditing
The determinants of value-adding internal audit departments in companies listed in Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 98-113]
-
Internal Audit Quality
Investigating Factors Affecting Internal Audit Quality [Volume 11, Issue 41, 2019, Pages 129-146]
-
Internal Audit System
The Effect of Critical Success Factors on the Performance of Internal Audit [Volume 13, Issue 51, 2021, Pages 127-142]
-
Internal Capital
Disclosure of Intellectual Capital in Financial Reporting of firms which listed in Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 116-127]
-
Internal Capital Markets
The Effect of Business Combinations on the Level of Cash Holdings [Volume 10, Issue 40, 2018, Pages 5-24]
-
Internal Controls Weakness
Designing a Model for the Mediating Role of Leadership Styles in the Relationship between Board Personality Traits and the Weakness of Internal Controls [Volume 15, Issue 59, 2023, Pages 181-200]
-
Internal Factors
Providing Conceptual Model for Internal and External Factors Affecting Credit Sale [Volume 11, Issue 41, 2019, Pages 163-182]
-
Internal Financing
Board of director's attitudes and financing methods relation of listed companies of Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 24-37]
-
Internal Property
The Effect of Internal Property and Ownership Rights on Earnings Management [Volume 10, Issue 37, 2018, Pages 163-180]
-
International Financial Reporting Standards
Financial statements users’ Perceptions about acceptance and adaptation of International financial reporting standards (IFRS) [Volume 9, Issue 36, 2017, Pages 51-64]
-
International Financial Reporting Standards
Designing the Financial Reporting Framework of the Insurance Industry Based on International Financial Reporting Standards [Volume 14, Issue 56, 2022, Pages 75-98]
-
Interpretive Ranking Process (IRP)
Interpretive Auditors Psychodynamic Disorder Approach Model based on Power Transition Auditor Partner [Volume 15, Issue 58, 2023, Pages 175-198]
-
Intervening Conditions
Investigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]
-
Invasive Weed Algorithm
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]
-
Investment
Ranking of Mental Accounting Effective Factors For Portfolio Construction by Innovative Investors Via VIKOR Technique [Volume 8, Issue 32, 2016, Pages 90-107]
-
Investment
Effects of political communication on investment and Reducing financing constraints in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 4-23]
-
Investment
Identifying the Effect Factors of Mental Accounting for Portfolio Constructing by Innovative Investors Via Confirmatory Factor Analysis [Volume 10, Issue 40, 2018, Pages 127-146]
-
Investment
Effects of Cash Flow on Corporate Investment Decisions [Volume 6, Issue 23, 2014, Pages 4-23]
-
Investment
Studying Mechanism for Stimulating Investment Process on Tax at Industrial Companies of Islamic Republic of Iran [Volume 5, Issue 18, 2013, Pages 118-130]
-
Investment
Impact of Brand Investment on the Future Financial Health of Companies [Volume 12, Issue 47, 2020, Pages 171-184]
-
Investment
Sensitivity of Investment and Financing to the Performance, with an Emphasis on Related Party Transaction [Volume 14, Issue 55, 2022, Pages 5-20]
-
Investment
Investigating the Impact of Financing Restrictions on the Relationship between Debt and Investment [Volume 15, Issue 59, 2023, Pages 87-100]
-
Investment Cash Flows
Relation between Investment Cash Flows And Financial Leverage on the Garanted Companies in Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 5-16]
-
Investment Cash flow Sensitivity
Determination the Impact of Cash Holdings and Financing on Investment-Cash Flow Sensitivity [Volume 10, Issue 37, 2018, Pages 181-194]
-
Investment Companies
Determining Factors of Financial Stability in Investments Companies Accepted in Securities Market [Volume 9, Issue 36, 2017, Pages 17-34]
-
Investment Decisions
Study of the Financial Reporting Quality in Reducing Conflict Between Investment Decisions and Dividend Policy [Volume 10, Issue 37, 2018, Pages 21-40]
-
Investment Decisions
The Impact of Effective Tax Rate on Capital Structure, Investment Decisions and Dividend Profit [Volume 11, Issue 42, 2019, Pages 193-210]
-
Investment Opportunities
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, 2019, Pages 195-210]
-
Investment Opportunity Constraints
Effect of Competition Risk in Product Market on Cash Holding Level in Firms Having Constraints in Financing and Investment Opportunities [Volume 7, Issue 27, 2015, Pages 98-81]
-
Investment Options
Investment Option Model Indicators and its Impact on Stock Returns [Volume 14, Issue 55, 2022, Pages 159-174]
-
Investment volume
Relationship 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]
-
Investor Belif Model
Designing a Model for Investor’s Belief Using Grounded Theory Method [Volume 13, Issue 50, 2021, Pages 113-130]
-
Investor Judgment
Effect Of Financial Reporting Quality On Investor’s Judgment By Focusing On The Role Of Information Accrual Component Of Earnings Volatility [Volume 14, Issue 56, 2022, Pages 117-132]
-
Investor Sentiment
The effect of investor sentiment, individual and institutional investors trading behavior on stock excess return in TSE with a 8 factors model [Volume 13, Issue 52, 2021, Pages 5-26]
-
Investor Sentiment
Investor Sentiment and Earnings Response Coefficient (ERC) [Volume 14, Issue 53, 2022, Pages 5-24]
-
Investor Sentiment
The Effect of Investor Sentiment on Audit Quality in Companies Listed on Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 47-66]
-
Investor Sentiment
The Profitability Anomaly and The Sticky Investor Sentiment [(Articles in Press)]
-
Investors’ perceptions
Investigate Earnings Manipulations by Real Activities Management and Its Impact on the Investors’ Perceptions [Volume 10, Issue 39, 2018, Pages 149-166]
-
Investors’ Reaction
The role of Trust on the Reaction of Investors against Announcement of Profit by Emphasizing on the Requirements of Official Institutions and Information Asymmetry [Volume 7, Issue 26, 2015, Pages 92-107]
-
Investors’ Sentiment
Stock Price Crash Risk: Investors' Sentiment and the Moderator Role of Earnings Management [Volume 12, Issue 47, 2020, Pages 115-132]
-
Investor Trading Behavior
The effect of investor sentiment, individual and institutional investors trading behavior on stock excess return in TSE with a 8 factors model [Volume 13, Issue 52, 2021, Pages 5-26]
-
Iran
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]
-
Iranian Association of Certified Public Accountants
Test the role theory of price distinctiveness According to quality on Pricing of audit services on Audit firms are members of the Iranian Association of Certified Public Accountants [Volume 13, Issue 50, 2021, Pages 131-144]
-
Iranian companies
Effects of political communication on investment and Reducing financing constraints in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 4-23]
-
Iranian Governmental Universities
Application and Effectiveness of Management Accounting Tools in Iranian Governmental Universities [Volume 13, Issue 51, 2021, Pages 5-22]
-
Iranian Public Sector
Presenting the Proposed Model of Performance Auditing Quality in the Public Sector of Iran with a Grand Theory Approach [Volume 14, Issue 56, 2022, Pages 133-152]
-
Iranian Universities
The role of Leadership, Planning, and Supervision of the Higher Education System in the Development of Academic Accounting in Iran [Volume 14, Issue 56, 2022, Pages 31-52]
-
Islamic contracts
Patterns of Margin Trading Based on Investment Fund and Spv [Volume 9, Issue 36, 2017, Pages 115-134]
-
Issued Flow
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]
-
Items Changes
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]
J
-
Job Satisfaction
The Impact of Leadership Style of Consideration and Structure on Auditors' Job Satisfaction in Regard with the Moderator Role of Organizational Position [Volume 13, Issue 50, 2021, Pages 5-22]
-
Job Stress
Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [(Articles in Press)]
-
Job Stress
Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [Volume 15, Issue 58, 2023, Pages 123-138]
-
Jones model
Investigating ofdiscovery power of earnings managementmodels [Volume 5, Issue 19, 2013, Pages 54-73]
-
Jones modified model
Investigating ofdiscovery power of earnings managementmodels [Volume 5, Issue 19, 2013, Pages 54-73]
K
-
Kasznik model
Investigating ofdiscovery power of earnings managementmodels [Volume 5, Issue 19, 2013, Pages 54-73]
-
Keep the Cash
Determination the Impact of Cash Holdings and Financing on Investment-Cash Flow Sensitivity [Volume 10, Issue 37, 2018, Pages 181-194]
-
Knowledge Based firms
Designing 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]
-
Kothari model
Investigating ofdiscovery power of earnings managementmodels [Volume 5, Issue 19, 2013, Pages 54-73]
-
Kothari Performance-Match model
Examining Earnings Management in IPO Firms in Contrast to the Other Firms: Evidence from Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 4-17]
L
-
Labor cost
Managerial Incentives and Labor Cost Asymmetry [Volume 8, Issue 30, 2016, Pages 52-69]
-
Lack of Adequate Disclosure of Environmental Information and Grounded Theory
Disclosure of Environmental Information in Financial Reporting [Volume 14, Issue 55, 2022, Pages 97-112]
-
Latent variables
The Investigation of Co-Determination of Capital Structure and Stock Returns in Listed Companies in Tehran Stock Exchange (TSE) [Volume 7, Issue 25, 2015, Pages 12-27]
-
Learning Organization
Inflectional Factors on Mostazafan Foundation Organizational Excellence [Volume 11, Issue 41, 2019, Pages 89-110]
-
Learning Organizational
Investigating the impact of organizational learning on organizational performance in Day Bank City of Tehran [(Articles in Press)]
-
Legal system
Impact of the economic, social and cultural environment of countries on the adoption of international financial reporting standards [Volume 13, Issue 50, 2021, Pages 177-192]
-
Level of Cash Holdings
The Effect of Business Combinations on the Level of Cash Holdings [Volume 10, Issue 40, 2018, Pages 5-24]
-
Leverage Cycle
The 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]
-
Leverage Ratio
The Effect of Diversification on the Financial Performance of the Manufacturing Companies of Tehran Securities Bourse. [Volume 6, Issue 22, 2014, Pages 110-123]
-
Leverage Situation
Restated Yearly Income and Factors Influencing
Evidences from Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2016, Pages 20-35]
-
Life Cycle Stages
The Study of The Relation Between Corporate Life Cycle and Capital Structure in TSE (Tehran Stock Exchange) [Volume 9, Issue 36, 2017, Pages 81-96]
-
LInear Structural RELation (LISREL)
The Investigation of Co-Determination of Capital Structure and Stock Returns in Listed Companies in Tehran Stock Exchange (TSE) [Volume 7, Issue 25, 2015, Pages 12-27]
-
Liquidity Ratios
Financial Ratios and the Expected Crash Risk of Stock Prices [Volume 13, Issue 52, 2021, Pages 79-96]
-
Loan Loss Provision Ratio
Determining the Relationship between Macro-Economic Factors & Bank Credit Risk [Volume 4, Issue 16, 2012, Pages 102-119]
-
Logistics
A New Approach to Predicting Fraud in Financial Statements (Compare models and simulations traditional and modern) [Volume 15, Issue 57, 2023, Pages 141-160]
-
Long-Term Construction Contracts Accounting
Buy-Back contracts and its tax challenges in Iranian Oil and Gas Industry [Volume 8, Issue 30, 2016, Pages 4-31]
-
Long-term Investment Productivity
The Effect of Earnings Management on the long-term Investment Productivity of Selected Companies Listed on the Tehran Stock Exchange [Volume 13, Issue 49, 2021, Pages 97-118]
-
Low Balling
Presenting a Model for Reducing Low Balling in the Initial Auditing Using the Method of Grounded Theory [Volume 14, Issue 54, 2022, Pages 21-38]
M
-
M15
The Mediating Role of Information Transparency in Reducing Economic Corruption in the Country's e-commerce Environment [Volume 13, Issue 49, 2021, Pages 61-80]
-
Machine Learning
Using Machine Learning to Provide a Model for Predicting Bankruptcy [Volume 14, Issue 56, 2022, Pages 171-190]
-
Machine learning model
Evaluation of Deep learning and Markowitz Models Ability in Optimal Stock Portfolio Formation [Volume 15, Issue 57, 2023, Pages 47-68]
-
Macro-economic factors
Determining the Relationship between Macro-Economic Factors & Bank Credit Risk [Volume 4, Issue 16, 2012, Pages 102-119]
-
Macroeconomic Factors
Macroeconomic Variables Fluctuations and Management Earnings Forecast Horizon [Volume 11, Issue 41, 2019, Pages 21-36]
-
Management Accountant
Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
-
Management Accounting
Accounting positioning in the managerial planning process [Volume 9, Issue 34, 2017, Pages 70-87]
-
Management Accounting Techniques and Tools
Testing a Contingency Model of Evolution Steps of Management Accounting : Importance-performance Matrix Approach [Volume 14, Issue 56, 2022, Pages 5-30]
-
Management Accounting Tools
Application and Effectiveness of Management Accounting Tools in Iranian Governmental Universities [Volume 13, Issue 51, 2021, Pages 5-22]
-
Management Earnings Forecast Horizon
Macroeconomic Variables Fluctuations and Management Earnings Forecast Horizon [Volume 11, Issue 41, 2019, Pages 21-36]
-
Management Efficiency
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]
-
Management Ownership
Relationship 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]
-
Management's decision
Accounting positioning in the managerial planning process [Volume 9, Issue 34, 2017, Pages 70-87]
-
Manager Director being from Founders
Investigation on relation between constitutions of auditing committee with manager being among the founders, size and independence of Board of Directors in initial release companies [Volume 8, Issue 31, 2016, Pages 4-21]
-
Managerial Ability
Investigating the relation between managerial ability and financial reporting quality in Tehran Stock Exchange [Volume 8, Issue 32, 2016, Pages 36-53]
-
Managerial Ability
Examining Financial Reporting Quality Effects on the relation between Managerial Ability and Future Stock Price Crash Risk [Volume 12, Issue 48, 2020, Pages 45-60]
-
Managerial Ability
Managerial Ability and Cash Holdings Adjustment Speed [Volume 15, Issue 60, 2023, Pages 129-148]
-
Managerial Competency
Impact of Operating Cash Flow on Research and Development Costs with Emphasis on the Role of Managers' Competency [Volume 13, Issue 49, 2021, Pages 81-96]
-
Managerial Ownership
Factors affecting free cash flow valuation of listed companies in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 28-45]
-
Managers’ Ability
Investigating the Relationship between Managers’ Ability and Lack of Transparency in Company Information [Volume 13, Issue 51, 2021, Pages 39-58]
-
Managers’ earning forecast
Financial Restatements and managers’ earnings forecasting behavior [Volume 8, Issue 29, 2016, Pages 4-21]
-
Managers Financial Knowledge Wisdom
Value Consequences Matrix of Managers Financial Knowledge Wisdom in Capital Market [(Articles in Press)]
-
Manager`s incentives
Managerial Incentives and Labor Cost Asymmetry [Volume 8, Issue 30, 2016, Pages 52-69]
-
Mandatory Adoption
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]
-
Mandatory Disclosure
The relationship between quality of aggregate disclosure (mandatory and voluntary) and financial and nonfinancial characteristics of companies listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 18-35]
-
Market-Based Approach
Bankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
-
Market Competition
The investigation of the Effect of Board of Directors Characteristics on the Firm Performance in Different Level of Market Competition [Volume 6, Issue 24, 2014, Pages 34-49]
-
Market Efficiency
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]
-
Market feedback
Analysis IPO short run return at Tehran stock exchange and subsequent equity offering based on signaling hypothesis [Volume 5, Issue 18, 2013, Pages 104-117]
-
Market Formation
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]
-
Market Liquidity
The Relationship Between Profit Management and Market Liquidity [Volume 13, Issue 49, 2021, Pages 119-132]
-
Market Reaction
The affecting Factors on Stock Market reactions to Intangible information [Volume 11, Issue 44, 2019, Pages 5-22]
-
Market Reaction
The Effect of Corporate Structure on the Relationship between Environmental Auditing and Financial Reporting Quality [Volume 12, Issue 46, 2020, Pages 21-42]
-
Market-Related Factors
Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
-
Market Return
Studing Transylvania Effect on Stock Return and Trading Volume [Volume 4, Issue 14, 2012, Pages 114-133]
-
Market Risk Premium
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]
-
Market Technical Efficiency
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]
-
Market –to-Book Ratio
Investigating the Effect of Managers’ and Market Perceptions Regarding Firm’s Value on Capital Expenditures in Imperfect Markets Considering Agency Problems [Volume 9, Issue 34, 2017, Pages 88-103]
-
Market- Value -Added (MVA)
A research on usefulness of stock valuation models to anticipate stock prices in TSE [Volume 4, Issue 16, 2012, Pages 4-15]
-
Market Value Based Leverage
The relationship between corporate responsibility and corporate financial leverage [(Articles in Press)]
-
Market Value Based Leverage
The Relationship between Corporate Responsibility and Corporate Financial Leverage [Volume 15, Issue 59, 2023, Pages 121-140]
-
Markov Switching
Investigating Time Varying Herd Behavior: A Markov Switching Approach [Volume 11, Issue 42, 2019, Pages 125-142]
-
Markov Switching
A New Approach to Predicting Fraud in Financial Statements (Compare models and simulations traditional and modern) [Volume 15, Issue 57, 2023, Pages 141-160]
-
Markowitz Model
Evaluation of Deep learning and Markowitz Models Ability in Optimal Stock Portfolio Formation [Volume 15, Issue 57, 2023, Pages 47-68]
-
Maturity level
To Recognize Deterrents and Limitations of Information Dissemination of Registered Securities in Securities and Exchange Organization based on COBIT and SRMM [Volume 5, Issue 17, 2013, Pages 86-107]
-
MDA
Comparison of Ant Colony Algorithm (ACA) with MDA & LOGIT Methods in Financial Distress Prediction [Volume 6, Issue 23, 2014, Pages 120-143]
-
Measurement in Accountin
Applying 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]
-
Measure of profitability
The investigation of relationship between volatility of profit ability ratios, retained earnings, capital expenditures, and changes incorporate dividend policy on firms listed in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 91-106]
-
Medical Costs
Investigating The Costs Stickiness Of Hospital [Volume 15, Issue 57, 2023, Pages 29-46]
-
Message Conveying
The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [(Articles in Press)]
-
Message Conveying
The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
-
Meta-analysis
Meta-Analysis of the Effect of Independence of the Internal Audit Unit on Internal Audit Performance [Volume 14, Issue 55, 2022, Pages 21-38]
-
Meta-analysis
Meta-analysis of Debt Ratios and Earning Management in Iran [Volume 14, Issue 56, 2022, Pages 153-170]
-
Meta-analysis Approach
Improving the Quality of Integrated Reporting Based on Identifying the Effective Factors of Companies Through a Meta-Combination Approach and Quantitative Analysis [Volume 15, Issue 57, 2023, Pages 111-140]
-
Meta-Synthesis
Water Management Accounting Indicators:
Meta-synthesis Approach and Balanced Scorecard Approach [Volume 13, Issue 49, 2021, Pages 5-30]
-
Mindfulness
Effect of mindfulness on the ethical orientation of auditors working in the auditing profession [Volume 13, Issue 52, 2021, Pages 97-108]
-
Minority ownership
Relationship 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]
-
Mishkin (1983) Test
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]
-
Mishkin test
The Effect of Firm growth on Mispricing of Accruals and Cash Flows in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 72-87]
-
Mispricing
The Relation between Institutional Investors and Mispricing of Accruals on listed companies on the stock exchange [Volume 8, Issue 31, 2016, Pages 22-35]
-
Mispricing
Disclosure Quality and Mispricing of Accruals and Cash Flows [Volume 5, Issue 19, 2013, Pages 38-53]
-
Mixed Research Method
A model for value co-creation in business-to-business marketing [Volume 12, Issue 48, 2020, Pages 157-176]
-
Modeling
Modeling of Earnings Quality in Tehran Stock Exchange: Accruals Role [Volume 7, Issue 25, 2015, Pages 76-99]
-
Modeling
Forecasting the Tehran Stock Market return by using following models؛ moving average (MA) and moving average model with external inputs (MAX) [Volume 4, Issue 16, 2012, Pages 16-37]
-
Momentum Factor
Idiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]
-
Moral Equity
Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
-
Moral Intelligence
The Effect of Emotional, Moral and Cultural Intelligence on Auditor Performance and their Relationship with Financial Health of Firms, by Studying the Adjusting Effect of Auditor Gender [Volume 14, Issue 53, 2022, Pages 97-116]
-
Moral Vision
The Study and Recognition of Dominated view about the Teaching of Accounting in Universities; Traditional view or Ethical view [Volume 6, Issue 23, 2014, Pages 56-69]
-
Multiple Logit
Modeling Bias Errors of Managers' Financial Decisions
With a Multi-Level Approach [(Articles in Press)]
-
Multiple regression
Investigating the Effect of Resources Components of Sample Bank on its Liquidity [Volume 10, Issue 37, 2018, Pages 111-132]
-
Multivariate Discriminant Analysis
Compared with Multiple Discriminate Analysis Model and neural network Models in Predicting Bankruptcy of the listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 4-21]
-
Mutual Funds
The Relationship between Information Asymmetry and Earnings Management in Mutual Funds [Volume 8, Issue 32, 2016, Pages 54-73]
-
Mutual Funds
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]
N
-
National accounting standards
Investigating the Participation of Financial Statement Users in National Accounting Standard-Setting [Volume 5, Issue 20, 2013, Pages 90-107]
-
National Trust
Designing and Evaluating a Model to Explain Economic Transparency and National Trust by Emphasis on E-Commerce [Volume 12, Issue 46, 2020, Pages 187-206]
-
Negative fluctuations Oil price
Effects of oil price fluctuations on abnormal stock returns companies accepted in tehran stock exchange [Volume 8, Issue 29, 2016, Pages 22-41]
-
Net cash flow from operating activities
Study of board compensation and accounting performance indexes
(Evidence from: listed firms in Tehran Stock Exchange) [Volume 6, Issue 23, 2014, Pages 24-35]
-
Net Flow
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]
-
Net Income
Explaining the market value of real options in TSE [Volume 9, Issue 35, 2017, Pages 39-56]
-
Net Income
Determining Factors of Financial Stability in Investments Companies Accepted in Securities Market [Volume 9, Issue 36, 2017, Pages 17-34]
-
Net Income
Investigation into the decomposition of cash flows in predicting future operating cash flows [Volume 7, Issue 25, 2015, Pages 100-117]
-
Net profit
A Study about the power of accounting variables in predicting future cash flows, during the stages of company's life - cycles [Volume 6, Issue 23, 2014, Pages 144-160]
-
Network analysis
Provide a Network Analysis Model of Factors Affecting the Interpersonal Trust of the Auditor and the Client [Volume 14, Issue 56, 2022, Pages 53-74]
-
Network analysis
Board Network, Capital Cost and Capital Structure [Volume 15, Issue 59, 2023, Pages 141-160]
-
Neural Network (NN)
The compilation of predicting patterns of financial distress using internal analysis data and artificial intelligent techniques’’ [Volume 4, Issue 16, 2012, Pages 120-135]
-
Neural Networks
Comparison of neural networks and Auto regression performance in prediction of Dividend and Price Index [Volume 6, Issue 21, 2014, Pages 128-140]
-
Neuro finance
Studing Transylvania Effect on Stock Return and Trading Volume [Volume 4, Issue 14, 2012, Pages 114-133]
-
Newton's laws of motion explain stock prices
A comparative study of the ability of income momentum accounting (3D) and 2D accounting components in stock price explanation [Volume 8, Issue 30, 2016, Pages 32-51]
-
Non-executive director
The Relationship Between Non-Executive Directors with Executive Position in Other Firms and Company Performance [Volume 15, Issue 59, 2023, Pages 45-62]
-
Nonfamily ownership
The Relationship Between Family & Nonfamily Ownership with Performance in Tehran Stock & Exchange [Volume 7, Issue 25, 2015, Pages 28-41]
-
Non-Financial Characteristics
The relationship between quality of aggregate disclosure (mandatory and voluntary) and financial and nonfinancial characteristics of companies listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 18-35]
-
Non Financial Performance
Dimensions of Social Responsibility and Improving the Financial and Non-financial Performance of Companies [Volume 13, Issue 50, 2021, Pages 81-98]
-
Nonlinear method
Provides a Model for Display the Structure of Financial Market by Valuation Laws [Volume 11, Issue 43, 2019, Pages 5-22]
-
Nonmedical Costs
Investigating The Costs Stickiness Of Hospital [Volume 15, Issue 57, 2023, Pages 29-46]
-
Non-Operational Profit from Sale of Fixed Assets
The Relation between Real Earnings Management and Abnormal Return in Companies Listed in TSE [Volume 10, Issue 40, 2018, Pages 75-86]
-
Non-Profit Management Opportunistic
The relationship between corporate governance mechanisms and credibility of reported earnings [Volume 8, Issue 31, 2016, Pages 50-67]
-
Nonsystematic Risk
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]
-
Nonsystematic Risk
The effect of RISK on CONSERVATISM [Volume 7, Issue 26, 2015, Pages 74-91]
-
Non-Systematic Risk
Investigating the Impact of Nonsystematic Risk on Earnings Management [Volume 14, Issue 53, 2022, Pages 175-190]
-
Number of contracts
Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
-
Number of CPA employees
Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
-
Number of partners
Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
-
Number of professional staff
Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
O
-
Obstacles to the Development of Public Sector Accounting
Investigate Obstacles Of Advances Public Sector Accounting In Iran From the perspective of academics [Volume 10, Issue 38, 2018, Pages 81-94]
-
OCF
A Survey of Tehran’s Stock Exchange Capabilities in the Proper Guidance of Investors during Periods of the Corporate and Ultra-Corporate Financial Crises [Volume 15, Issue 57, 2023, Pages 161-178]
-
Off Balance Sheet Financing
Role of Off-Balance Sheet Lease Financing on Capital Structure and Financial Distress [Volume 11, Issue 41, 2019, Pages 37-52]
-
Operating activities
The Study of Value Relevance of Disaggregated Profitability Based on the New Framework of Financial Statements proposed by IASB & FASB, for Tehran Stock Exchange Companies. [Volume 9, Issue 33, 2017, Pages 24-41]
-
Operating Cash Flow
Impact of Operating Cash Flow on Research and Development Costs with Emphasis on the Role of Managers' Competency [Volume 13, Issue 49, 2021, Pages 81-96]
-
Operating Cash Flows
Investigation into the decomposition of cash flows in predicting future operating cash flows [Volume 7, Issue 25, 2015, Pages 100-117]
-
Operating Cash Flows
Survey of the relationship between Operating Earnings , accruals and Operating cash flows [Volume 4, Issue 15, 2012, Pages 116-133]
-
Operating income Standard deviation
Fundamental-Based Risk Measurement and its Relation with Risk Adjustment and Stock Return [Volume 4, Issue 16, 2012, Pages 38-61]
-
Operating Leases
Role of Off-Balance Sheet Lease Financing on Capital Structure and Financial Distress [Volume 11, Issue 41, 2019, Pages 37-52]
-
Operational Factors
Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
-
Operational risk
Investigate the Relationship between Liquidity and Investment Efficiency with Respect to Financial Constraints and Operational Risk [Volume 12, Issue 45, 2020, Pages 5-22]
-
Opportunistic Earning Management
The relationship between corporate governance mechanisms and credibility of reported earnings [Volume 8, Issue 31, 2016, Pages 50-67]
-
Optimal Cash
Cash Holding Levels, its Adjustment Speed and Financial Leverage Ratio in Tehran Stock Exchange (TSE) [Volume 12, Issue 48, 2020]
-
Optimal Cash Holding Levels
Managerial Ability and Cash Holdings Adjustment Speed [Volume 15, Issue 60, 2023, Pages 129-148]
-
Optimal Limit
Optimizing the Quality of Accounting Information for Sustainable and Intolerable Shareholders through PSO Algorithm [Volume 13, Issue 49, 2021, Pages 45-60]
-
Optional Accrual Items
Investigating the Impact of Nonsystematic Risk on Earnings Management [Volume 14, Issue 53, 2022, Pages 175-190]
-
Organizational Culture
Factors Influencing the Development of Strategic Human Resource Management in Parsian Tourism Company [Volume 11, Issue 43, 2019, Pages 103-132]
-
Organizational Environment
Corporate Philanthropy Behaviour and Investment Efficiency [Volume 14, Issue 55, 2022, Pages 55-76]
-
Organizational Evolution and Strategic Planning
Factors Influencing the Development of Strategic Human Resource Management in Parsian Tourism Company [Volume 11, Issue 43, 2019, Pages 103-132]
-
Organizational Position
The Impact of Leadership Style of Consideration and Structure on Auditors' Job Satisfaction in Regard with the Moderator Role of Organizational Position [Volume 13, Issue 50, 2021, Pages 5-22]
-
Out sourcing
The effect of out-sourcing on Health Services Costs of Qom Health Center by Activity based Costing approach [Volume 9, Issue 33, 2017, Pages 88-107]
-
Overinvestment
The Relationship between Managerial Overconfidence and Restatement of Financial Statements [Volume 11, Issue 42, 2019, Pages 53-70]
-
Over-Investment
Effects of Cash Flow on Corporate Investment Decisions [Volume 6, Issue 23, 2014, Pages 4-23]
-
Overproduction
The Relation between Real Earnings Management and Abnormal Return in Companies Listed in TSE [Volume 10, Issue 40, 2018, Pages 75-86]
-
Ownership Rights
The Effect of Internal Property and Ownership Rights on Earnings Management [Volume 10, Issue 37, 2018, Pages 163-180]
-
Ownership structure
Investigating the relationship between ownership structure and corporate governance with productivity [Volume 8, Issue 32, 2016, Pages 74-89]
-
Ownership structure
"The investigative of effect of ownership structure on earning persistence of companies listed in Tehran Stock Exchange" [Volume 6, Issue 24, 2014, Pages 118-133]
-
Ownership structure
Influence of Corporate Governance and Capital Structure Indexes on Agency Cost [Volume 4, Issue 14, 2012, Pages 82-97]
-
Ownership structure
Audit Committee Characteristics, Ownership Structure and Classification Shifting [Volume 15, Issue 60, 2023, Pages 107-128]
P
-
Panel Data and Seemingly Unrelated Regression Approach
Investigate the relationship between liquidity, disclosure quality and firm value based on the system of simultaneous equations [Volume 9, Issue 35, 2017, Pages 107-128]
-
Parisian Tourism Company
Factors Influencing the Development of Strategic Human Resource Management in Parsian Tourism Company [Volume 11, Issue 43, 2019, Pages 103-132]
-
Participation papers
Feasibility Sukuk issued in comparison with other methods of financing in The companies listed on the Stock Exchange [Volume 7, Issue 25, 2015, Pages 58-75]
-
Partnership and Human Resource Development
Inflectional Factors on Mostazafan Foundation Organizational Excellence [Volume 11, Issue 41, 2019, Pages 89-110]
-
P/BV)
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]
-
Perceived conflict
Dark Personality Traits of Auditors' and Their Effects on Fraud Risk Assessment [Volume 15, Issue 57, 2023, Pages 179-206]
-
Percentage Managerial Ownership
The investigation of the Effect of Board of Directors Characteristics on the Firm Performance in Different Level of Market Competition [Volume 6, Issue 24, 2014, Pages 34-49]
-
Percentage-of-completion method
Buy-Back contracts and its tax challenges in Iranian Oil and Gas Industry [Volume 8, Issue 30, 2016, Pages 4-31]
-
Perception Fluctuations
Functional Fixation of the Effect on The Decision Making Process Users of Accounting Information [Volume 8, Issue 29, 2016, Pages 42-51]
-
Perceptions of Audit Quality
perception of Audit Quality And Comparing It With The Actual Audit Quality [Volume 15, Issue 57, 2023, Pages 223-240]
-
Performance Audit Quality
Presenting the Proposed Model of Performance Auditing Quality in the Public Sector of Iran with a Grand Theory Approach [Volume 14, Issue 56, 2022, Pages 133-152]
-
Performance Evaluation
Explore the Role, Effectiveness and Evaluation of Internal Audit at the Iranian Offshore Oil Company [Volume 10, Issue 38, 2018, Pages 21-38]
-
Performance Evaluation
The role of Accounting Information System in decision making process of NIGC managers [Volume 5, Issue 18, 2013, Pages 56-73]
-
Performance measurement
The Impact of Private Ownership ratio on Economic Value added (EVA) And Return On Asset (ROA) in Tehran Stock Exchange Corporations [Volume 4, Issue 14, 2012, Pages 66-81]
-
Performance measurement
Determining the Relationship between QToobin Ratio and Dividend per Share Criteria for Listed Companies in the Tehran Security Exchange [Volume 4, Issue 14, 2012, Pages 134-150]
-
Performance Metrics
The Relationship between Audit Committee Characteristics and Performance Metrics [Volume 10, Issue 40, 2018, Pages 105-126]
-
Performance-Related Factors
Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
-
Persistence
Themoderating effect of the sticky cost on the relationship between the earning qyality and its determinants [Volume 9, Issue 33, 2017, Pages 128-141]
-
Persistence
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]
-
Persistency
Information quality proxies analysis from precision Aspect [Volume 6, Issue 22, 2014, Pages 18-35]
-
Personality Types
Investigating the effect of auditor personality types on the dimensions of auditors' organizational silence [(Articles in Press)]
-
Personality Types
Exploring the Effect of the Auditor’s Personality Types on Dimensions of Auditors’ Organizational Silence [Volume 15, Issue 57, 2023, Pages 207-222]
-
Personal Values
Prioritization of Accountants’ Personal Values and Individual Characteristics: Some Criticism on Accountants Education [Volume 7, Issue 25, 2015, Pages 118-133]
-
Physical Economics and Stock Market
Predicting fluctuations in Tehran Stock Exchange indices through a Harmonic Quantum Oscillator model [Volume 15, Issue 57, 2023, Pages 89-110]
-
P&L Variables
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]
-
Political communication
The study of relationship between management ability, political relationship and reporting fake finance [Volume 13, Issue 50, 2021, Pages 23-42]
-
Political connection
Effects of political communication on investment and Reducing financing constraints in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 4-23]
-
Pool Data
Audit Quality and Accounting Conservatism: Evidence from the Listed Companies on the Tehran Stock Exchange [Volume 7, Issue 27, 2015, Pages 4-19]
-
Portfolio
Ranking of Mental Accounting Effective Factors For Portfolio Construction by Innovative Investors Via VIKOR Technique [Volume 8, Issue 32, 2016, Pages 90-107]
-
Portfolio
Identifying the Effect Factors of Mental Accounting for Portfolio Constructing by Innovative Investors Via Confirmatory Factor Analysis [Volume 10, Issue 40, 2018, Pages 127-146]
-
Portfolio
Selection of optimal portfolio in stock market with a hybrid approach of grey relationship analysis (GRA) and linear Linear programming model [Volume 5, Issue 19, 2013, Pages 74-91]
-
Positive Accounting Theory
Examining Earnings Management in IPO Firms in Contrast to the Other Firms: Evidence from Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 4-17]
-
Post Implementation Review of Accounting Standards
Effectiveness of Revised Iranian Accounting Standards No.19 (Business Combination) [Volume 11, Issue 42, 2019, Pages 5-30]
-
Power Transition Auditor Partner
Interpretive Auditors Psychodynamic Disorder Approach Model based on Power Transition Auditor Partner [Volume 15, Issue 58, 2023, Pages 175-198]
-
Predictability
Themoderating effect of the sticky cost on the relationship between the earning qyality and its determinants [Volume 9, Issue 33, 2017, Pages 128-141]
-
Predictability
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]
-
Predictability
Information quality proxies analysis from precision Aspect [Volume 6, Issue 22, 2014, Pages 18-35]
-
Predictable Earnings
Model of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings [Volume 12, Issue 45, 2020, Pages 201-218]
-
Predicting
Investigation into the decomposition of cash flows in predicting future operating cash flows [Volume 7, Issue 25, 2015, Pages 100-117]
-
Price Difference in Stock Trading
Investigating the Relationship between Managers’ Ability and Lack of Transparency in Company Information [Volume 13, Issue 51, 2021, Pages 39-58]
-
Priced Risk
Fundamental-Based Risk Measurement and its Relation with Risk Adjustment and Stock Return [Volume 4, Issue 16, 2012, Pages 38-61]
-
Pricing of Audit Services
Test the role theory of price distinctiveness According to quality on Pricing of audit services on Audit firms are members of the Iranian Association of Certified Public Accountants [Volume 13, Issue 50, 2021, Pages 131-144]
-
Principal component analysis (PCA)
The compilation of predicting patterns of financial distress using internal analysis data and artificial intelligent techniques’’ [Volume 4, Issue 16, 2012, Pages 120-135]
-
Prior Period Adjustments
The Effects of Prior Period Adjustments on Firm Growth of the Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 135-154]
-
Private Information
Abnormal Stock Returns, Private Information In Stock Prices And Dividend Changes [Volume 12, Issue 47, 2020, Pages 5-20]
-
Private Ownership
Survey of comparing the effect of ownership type ( public and private ) on the earnings quality of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 42-57]
-
Privatization
Evaluating Governmental Corporations Financial Performance after Privatization in Tehran Stock Exchange [Volume 6, Issue 22, 2014, Pages 140-155]
-
Privatization
Stock Exchange and assignment practices stocks to the private sector [Volume 4, Issue 15, 2012, Pages 74-87]
-
Privatization
The Impact of Private Ownership ratio on Economic Value added (EVA) And Return On Asset (ROA) in Tehran Stock Exchange Corporations [Volume 4, Issue 14, 2012, Pages 66-81]
-
Privatization Development
Presentation a efficient model for Iranian accounting development through structural equation modeling technique(sem) [Volume 13, Issue 52, 2021, Pages 167-184]
-
Probability of Fraud in Financial Statements
Investigate the Role of Tax Aggressiveness Reporting on the Probability of Fraud in Financial Statements [Volume 13, Issue 50, 2021, Pages 163-176]
-
Productivity
Investigating the relationship between ownership structure and corporate governance with productivity [Volume 8, Issue 32, 2016, Pages 74-89]
-
Productivity
A Survey on Government (Public) Asset Management Experiences of Selected Countries [Volume 10, Issue 37, 2018, Pages 5-20]
-
Product Market
Effect of Competition Risk in Product Market on Cash Holding Level in Firms Having Constraints in Financing and Investment Opportunities [Volume 7, Issue 27, 2015, Pages 98-81]
-
Professional Auditor's Career
Investigating the Halo Effect on the Professional Auditor's Career [Volume 12, Issue 45, 2020, Pages 89-112]
-
Professional commitment
A Survey on Relationship between Auditors Professional and Organizational Commitment with Dysfunctional Audit Behavior [Volume 7, Issue 27, 2015, Pages 34-53]
-
Professional Commitment, Burnout, Audit Quality
The Impact of Auditors 'Social Communication on Audit Quality [(Articles in Press)]
-
Professional Development
The mediating role of audit independence on the relationship between professional development and audit quality in the public sector [Volume 15, Issue 58, 2023, Pages 155-174]
-
Professional Ethics
Identifying the Challenges of Developing the Activities of Professional Accounting Organizations and Providing Solutions to Get Out of the Current Situation [Volume 15, Issue 58, 2023, Pages 47-64]
-
Professional Identity
Investigating the Halo Effect on the Professional Auditor's Career [Volume 12, Issue 45, 2020, Pages 89-112]
-
Professional Independence
The mediating role of audit independence on the relationship between professional development and audit quality in the public sector [Volume 15, Issue 58, 2023, Pages 155-174]
-
Professionalism
Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
-
Professional Organizations
Identifying the Challenges of Developing the Activities of Professional Accounting Organizations and Providing Solutions to Get Out of the Current Situation [Volume 15, Issue 58, 2023, Pages 47-64]
-
Professional Skepticism
Investigating the Halo Effect on the Professional Auditor's Career [Volume 12, Issue 45, 2020, Pages 89-112]
-
Professional Skepticism
The Effect of Job Pressure and Professional Skepticism
on Auditor's Judgment [(Articles in Press)]
-
Professional Skepticism
The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 5-28]
-
Profitability
Examine the relationship between ROI,ROI,ROE in holding companies [Volume 9, Issue 33, 2017, Pages 142-157]
-
Profitability
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]
-
Profitability
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]
-
Profitability
The Effect of Intellectual Capital Components On The Profitability of Commercial Banks Listed in the Tehran Stock Exchange: Using The Modified And Extended VAIC Model [Volume 14, Issue 54, 2022, Pages 147-164]
-
Profitability
The Effect of Agency Costs on Profitability with an Emphasis on the role of Management Ability [Volume 14, Issue 55, 2022, Pages 39-54]
-
Profitability Anomaly
The Profitability Anomaly and The Sticky Investor Sentiment [(Articles in Press)]
-
Profitability Industry Coefficient
Investigate the Role of Tax Aggressiveness Reporting on the Probability of Fraud in Financial Statements [Volume 13, Issue 50, 2021, Pages 163-176]
-
Profit Announcement
The role of Trust on the Reaction of Investors against Announcement of Profit by Emphasizing on the Requirements of Official Institutions and Information Asymmetry [Volume 7, Issue 26, 2015, Pages 92-107]
-
Profit Change
Model of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings [Volume 12, Issue 45, 2020, Pages 201-218]
-
Profit Earnings
Model of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings [Volume 12, Issue 45, 2020, Pages 201-218]
-
Profit from long-lived assets sales
Earning management through Timimg of long-lived assets sales [Volume 4, Issue 15, 2012, Pages 102-115]
-
Profit Management
The Relationship Between Profit Management and Market Liquidity [Volume 13, Issue 49, 2021, Pages 119-132]
-
PSO algorithm
Optimizing the Quality of Accounting Information for Sustainable and Intolerable Shareholders through PSO Algorithm [Volume 13, Issue 49, 2021, Pages 45-60]
-
Public Financial Information
Information Content of Audit report in Predicting Bankruptcy [Volume 11, Issue 44, 2019, Pages 175-194]
-
Public Sector Accounting
Investigate Obstacles Of Advances Public Sector Accounting In Iran From the perspective of academics [Volume 10, Issue 38, 2018, Pages 81-94]
-
Public Sector Accounting Standards
Investigating the Understandability of Public Sector Accounting Standards; Compare Different Groups [Volume 13, Issue 52, 2021, Pages 109-130]
Q
-
Q Tobin & Company Evaluation
Features of CEO and Growth of Company Value: Quantitative Regression Analysis [Volume 13, Issue 49, 2021, Pages 175-194]
-
QToobin Ratio
Determining the Relationship between QToobin Ratio and Dividend per Share Criteria for Listed Companies in the Tehran Security Exchange [Volume 4, Issue 14, 2012, Pages 134-150]
-
Quality of Accounting Reporting
Study the Effect of Institutional Ownership on the Relationship Between Accounting Quality and Cost of Capital [Volume 15, Issue 57, 2023, Pages 5-28]
-
Quality of Accruals
The effect of quality of authority accrual on stock risk [Volume 5, Issue 20, 2013, Pages 72-89]
-
Quality of Financial Reporting
Study of the Financial Reporting Quality in Reducing Conflict Between Investment Decisions and Dividend Policy [Volume 10, Issue 37, 2018, Pages 21-40]
-
Quality of Profit
Explaining 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
-
Raising Capital
Designing and Explaining the Pricing Model of Securities with the Approach of Attracting Capital [Volume 14, Issue 55, 2022, Pages 175-192]
-
Ranking
Identify and Ranking the Effective Factors On the Implementation of Continuous Auditing By TOPSIS Technique [Volume 9, Issue 33, 2017, Pages 56-73]
-
Ranking
Provide a Network Analysis Model of Factors Affecting the Interpersonal Trust of the Auditor and the Client [Volume 14, Issue 56, 2022, Pages 53-74]
-
Rational Pricing
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]
-
Ratio of Book Value to Market Value
Appraising Expected Return Prediction on Corporate Using the Carhart Four-Factor Model [Volume 9, Issue 35, 2017, Pages 57-70]
-
Readability measurement
Investigating the Understandability of Public Sector Accounting Standards; Compare Different Groups [Volume 13, Issue 52, 2021, Pages 109-130]
-
Readability of Financial Reports
The Impact of Corporate Culture on Readability
Of Financial Reports [Volume 14, Issue 54, 2022, Pages 69-84]
-
Real Activities Management
Investigate Earnings Manipulations by Real Activities Management and Its Impact on the Investors’ Perceptions [Volume 10, Issue 39, 2018, Pages 149-166]
-
Real Earnings Management
The Impact of Aggressive Real Earnings Management on the Value of Firm Cash Holdings [Volume 11, Issue 42, 2019, Pages 89-106]
-
Real Earnings Management
The Effect of Audit Quality, Real and Accrual Earnings Management on Financial Statement Restatements [Volume 11, Issue 44, 2019, Pages 63-90]
-
Real Earnings Management
Investigation the relationship between real earnings management and accounting earnings management from income smoothing perspective [Volume 5, Issue 17, 2013, Pages 144-160]
-
Real Earnings Management
The Effect of Auditor Characteristics on relationship between Diversification and Real Earnings Management In the Tehran Stock Exchange Listed Firms [Volume 15, Issue 59, 2023, Pages 101-120]
-
Real Earnings Management Aggressive
The Impact of Aggressive Real Earnings Management on the Value of Firm Cash Holdings [Volume 11, Issue 42, 2019, Pages 89-106]
-
Real Performance Manipulation
Investigating 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]
-
Recent Graduates of Accounting
Dissensions in the Desirable Undergraduate Accounting
Curriculum among Accounting Educators, Auditors, Accountants and Recent Graduates of Accounting [Volume 4, Issue 15, 2012, Pages 22-41]
-
Recognition Psychology
Ranking of Mental Accounting Effective Factors For Portfolio Construction by Innovative Investors Via VIKOR Technique [Volume 8, Issue 32, 2016, Pages 90-107]
-
Recognition Psychology
Identifying the Effect Factors of Mental Accounting for Portfolio Constructing by Innovative Investors Via Confirmatory Factor Analysis [Volume 10, Issue 40, 2018, Pages 127-146]
-
Redemption Flow
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]
-
Relative Valuation Model (P/E
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]
-
Relevance
Impact of Qualitative Characteristics of Accounting Information on Cost of Common Stock Capital [Volume 9, Issue 36, 2017, Pages 35-50]
-
Relevance Profit
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]
-
Reliability
Impact of Qualitative Characteristics of Accounting Information on Cost of Common Stock Capital [Volume 9, Issue 36, 2017, Pages 35-50]
-
Re-Presentation of the Financial Statements
The Relationship Between of Abnormal Audit Fees and Restatements of Listed Companies in Tehran Stock Exchange [Volume 10, Issue 37, 2018, Pages 133-146]
-
Representation Theory
Investigating 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]
-
Reputation repair incentive
Financial Restatements and managers’ earnings forecasting behavior [Volume 8, Issue 29, 2016, Pages 4-21]
-
Requirements of Official Institutions
The role of Trust on the Reaction of Investors against Announcement of Profit by Emphasizing on the Requirements of Official Institutions and Information Asymmetry [Volume 7, Issue 26, 2015, Pages 92-107]
-
Research and Development Expenditures
Impact of Operating Cash Flow on Research and Development Costs with Emphasis on the Role of Managers' Competency [Volume 13, Issue 49, 2021, Pages 81-96]
-
Research Vision
The Study and Recognition of Dominated view about the Teaching of Accounting in Universities; Traditional view or Ethical view [Volume 6, Issue 23, 2014, Pages 56-69]
-
Residual Income
Comparing Efficiency Free Cash Flow Models in Valuing Companies [Volume 5, Issue 18, 2013, Pages 42-55]
-
Resistance to change
Functional Fixation of the Effect on The Decision Making Process Users of Accounting Information [Volume 8, Issue 29, 2016, Pages 42-51]
-
Resources and Expenditures
Investigating the Effect of Resources Components of Sample Bank on its Liquidity [Volume 10, Issue 37, 2018, Pages 111-132]
-
Restated Yearly Income
Restated Yearly Income and Factors Influencing
Evidences from Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2016, Pages 20-35]
-
Restatement
The Effects of Prior Period Adjustments on Firm Growth of the Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 135-154]
-
Restatement of earnings
The relationship between corporate governance mechanisms and credibility of reported earnings [Volume 8, Issue 31, 2016, Pages 50-67]
-
Restatement of Financial Statements
The Relationship between Managerial Overconfidence and Restatement of Financial Statements [Volume 11, Issue 42, 2019, Pages 53-70]
-
Restatement Severity
The Relationship between Managerial Overconfidence and Restatement of Financial Statements [Volume 11, Issue 42, 2019, Pages 53-70]
-
Restructured Financial Statements
The Study of Value Relevance of Disaggregated Profitability Based on the New Framework of Financial Statements proposed by IASB & FASB, for Tehran Stock Exchange Companies. [Volume 9, Issue 33, 2017, Pages 24-41]
-
Return on Asset
The Impact of Private Ownership ratio on Economic Value added (EVA) And Return On Asset (ROA) in Tehran Stock Exchange Corporations [Volume 4, Issue 14, 2012, Pages 66-81]
-
Return on Assets
Relation between Investment Cash Flows And Financial Leverage on the Garanted Companies in Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 5-16]
-
Return on Assets
Investigate for Relationship Between the Related Party Transactions and Financial Performance of the Companies Listed in Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 25-46]
-
Return on Assets
The Effect of Agency Costs on Profitability with an Emphasis on the role of Management Ability [Volume 14, Issue 55, 2022, Pages 39-54]
-
Return on Equity
Comparative Study of Capital Adequacy and its Effect on the Performance of Commercial Banks; a Case Study of Banks in Iran and Turkey [Volume 13, Issue 51, 2021, Pages 81-94]
-
Return on Equity
Investigate for Relationship Between the Related Party Transactions and Financial Performance of the Companies Listed in Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 25-46]
-
Return on Stock
The Study of Relationship between Accruals Persistence & Return on Stock [Volume 6, Issue 21, 2014, Pages 86-99]
-
Revenue Changes
Predicting Accruals Based on Cash-Flow Properties and Revenue Changes [Volume 13, Issue 51, 2021, Pages 165-186]
-
Revised Iranian Accounting Standards No.19
Effectiveness of Revised Iranian Accounting Standards No.19 (Business Combination) [Volume 11, Issue 42, 2019, Pages 5-30]
-
Revised Presentation of Financial Statements
The relationship between corporate governance mechanisms and credibility of reported earnings [Volume 8, Issue 31, 2016, Pages 50-67]
-
Risk avoidance incentive
Financial Restatements and managers’ earnings forecasting behavior [Volume 8, Issue 29, 2016, Pages 4-21]
-
Risk Management
Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
-
Risk of Expected Fall in Stock Prices
Financial Ratios and the Expected Crash Risk of Stock Prices [Volume 13, Issue 52, 2021, Pages 79-96]
-
Risk Pricing Model
Industry Systematic Risk in Stock Market According to Jump Beta [Volume 10, Issue 39, 2018, Pages 37-56]
-
ROA
An investigation the impact of exchange rate fluctuations on profitability of listed export companies in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 5-20]
-
ROA
Investigation the impact corporate governance structure on financial Performance and valuation in public firms [Volume 4, Issue 15, 2012, Pages 88-101]
-
ROE
An investigation the impact of exchange rate fluctuations on profitability of listed export companies in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 5-20]
-
ROE
Investigation the impact corporate governance structure on financial Performance and valuation in public firms [Volume 4, Issue 15, 2012, Pages 88-101]
-
Role of Monitoring Auditor
The Effect of External Financing and Role of Monitoring Auditor on Voluntary Discretionary Accruals with Emphasis on Type of Audit Opinion [Volume 15, Issue 59, 2023, Pages 201-222]
-
ROS
An investigation the impact of exchange rate fluctuations on profitability of listed export companies in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 5-20]
S
-
Sales Growth
Examining the information content in the profitability of accepted companies in Tehran Stock Exchange [Volume 13, Issue 50, 2021, Pages 145-162]
-
Securities
Designing and Explaining the Pricing Model of Securities with the Approach of Attracting Capital [Volume 14, Issue 55, 2022, Pages 175-192]
-
Self-Explanation Process
Investigating the Role Halo Effect in Auditors Decision Making; By Emphasis on Self-Explanation Process [Volume 14, Issue 53, 2022, Pages 117-134]
-
SEM.Aliabad Kat
Providing a model of health tourism brand equity [Volume 13, Issue 50, 2021, Pages 99-112]
-
Sensitivity
Sensitivity of Investment and Financing to the Performance, with an Emphasis on Related Party Transaction [Volume 14, Issue 55, 2022, Pages 5-20]
-
Serial Correlation of Cash Flow Changes
Predicting Accruals Based on Cash-Flow Properties and Revenue Changes [Volume 13, Issue 51, 2021, Pages 165-186]
-
Service cost
The effect of out-sourcing on Health Services Costs of Qom Health Center by Activity based Costing approach [Volume 9, Issue 33, 2017, Pages 88-107]
-
Shareholder Quality
Investigating the Relationship Between Brand Equity and Shareholder Communication Quality and Financial Performance in Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 191-210]
-
Simulation
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]
-
Simullaneous Equation System
Investigate the relationship between liquidity, disclosure quality and firm value based on the system of simultaneous equations [Volume 9, Issue 35, 2017, Pages 107-128]
-
Size Factor
Idiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]
-
Small Audit Firms
Small Audit Firms and Earnings Management [Volume 10, Issue 40, 2018, Pages 181-194]
-
Small Shareholder Rights
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]
-
SMEs
The Impact of Financial Performance on SMEs Utilization of Trade Credit [Volume 14, Issue 54, 2022, Pages 39-50]
-
Smoothing and Non-Smoothing Firms
The 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]
-
Social Communication, Auditors'
The Impact of Auditors 'Social Communication on Audit Quality [(Articles in Press)]
-
Social conservatism
The Relationship between Social Conservatism and Accountants and Auditors Ethical Orientation [Volume 11, Issue 42, 2019, Pages 177-192]
-
Social Responsibilities
Dimensions of Social Responsibility and Improving the Financial and Non-financial Performance of Companies [Volume 13, Issue 50, 2021, Pages 81-98]
-
Social trust
The role of Trust on the Reaction of Investors against Announcement of Profit by Emphasizing on the Requirements of Official Institutions and Information Asymmetry [Volume 7, Issue 26, 2015, Pages 92-107]
-
Speed Cash Adjustment
Cash Holding Levels, its Adjustment Speed and Financial Leverage Ratio in Tehran Stock Exchange (TSE) [Volume 12, Issue 48, 2020]
-
Speed of Partial Adjustment Cash Holding
Managerial Ability and Cash Holdings Adjustment Speed [Volume 15, Issue 60, 2023, Pages 129-148]
-
SRMM
To Recognize Deterrents and Limitations of Information Dissemination of Registered Securities in Securities and Exchange Organization based on COBIT and SRMM [Volume 5, Issue 17, 2013, Pages 86-107]
-
Staff Enabling
Inflectional Factors on Mostazafan Foundation Organizational Excellence [Volume 11, Issue 41, 2019, Pages 89-110]
-
State Owned Companies
Model of Improving the Financial Transparency of Iranian Public Companies [Volume 13, Issue 51, 2021, Pages 23-38]
-
Stepwise method
Investigating the Impact of Factors Affecting Tax Avoidance and Presenting an Optimal Tax Avoidance Prevention Model [Volume 15, Issue 59, 2023, Pages 63-86]
-
Sticky Cost
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]
-
Sticky Sentiment
The Profitability Anomaly and The Sticky Investor Sentiment [(Articles in Press)]
-
Stock Abnormal Return
The Relation between Real Earnings Management and Abnormal Return in Companies Listed in TSE [Volume 10, Issue 40, 2018, Pages 75-86]
-
Stock Exchange
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]
-
Stock Exchange
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, 2019, Pages 195-210]
-
Stock Exchange
A research on usefulness of stock valuation models to anticipate stock prices in TSE [Volume 4, Issue 16, 2012, Pages 4-15]
-
Stockholder Behavior
The Effect of Good and Bad Accounting News on Shareholder Behavior [Volume 14, Issue 53, 2022, Pages 67-80]
-
Stock Liquidity
Review of the Relation of Auditor’s Size, Tenure & Industry Specialization with Stock Liquidity [Volume 6, Issue 21, 2014, Pages 38-51]
-
Stock Liquidity
Investigate 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 Analysts’ Prediction Error
Investigating the Relationship between Managers’ Ability and Lack of Transparency in Company Information [Volume 13, Issue 51, 2021, Pages 39-58]
-
Stock Market Development
Impact of Stock Market Development Corporates Social Responsibility [Volume 12, Issue 46, 2020, Pages 81-96]
-
Stock markets
Selection of optimal portfolio in stock market with a hybrid approach of grey relationship analysis (GRA) and linear Linear programming model [Volume 5, Issue 19, 2013, Pages 74-91]
-
Stock market value
The Relationship between Profitability criteria and Risk With stock price Based on Cash Flow Patterns
(Case study: companies growing and declining) [Volume 9, Issue 33, 2017, Pages 4-23]
-
Stock portfolio
Evaluation of Deep learning and Markowitz Models Ability in Optimal Stock Portfolio Formation [Volume 15, Issue 57, 2023, Pages 47-68]
-
Stock Price
Surveying Effect of Reporting Conservatism Levels on the Information Content of Earnings in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 112-133]
-
Stock Price Crashes
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]
-
Stock Price Crash Risk
The Investigation of Mechanisms to Prevent
Stock Price Crash Risk [Volume 11, Issue 42, 2019, Pages 31-52]
-
Stock Price Crash Risk
Stock Price Crash Risk: Investors' Sentiment and the Moderator Role of Earnings Management [Volume 12, Issue 47, 2020, Pages 115-132]
-
Stock Price Crash Risk
The Effect of Debt Maturity on Future Stock Price Crash Risk by considering Corporate Governance [Volume 12, Issue 48, 2020, Pages 95-106]
-
Stock Price Crash Risk
The Impact of Innovation on Stock Price Crash Risk
with an Emphasis on Information Asymmetry [Volume 13, Issue 50, 2021, Pages 43-62]
-
Stock Price Crash Risk
Economic Uncertainty and Stock Price Crash Risk Companies Listed in Tehran Stock Exchange [Volume 13, Issue 51, 2021, Pages 143-164]
-
Stock Price in the Initial Public Offering
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]
-
Stock Prices Crash Risk
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]
-
Stock Return
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]
-
Stock Return
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]
-
Stock Returns
Forcasting and Modeling Stock Returns Volatility in Tehran Stock Exchange Using GARCH Models [Volume 11, Issue 43, 2019, Pages 55-70]
-
Stock Returns
Investigating the Effect of Momentum on the Risk and Stock Returns and Simultaneous Impact [Volume 11, Issue 43, 2019, Pages 71-84]
-
Stock Returns
Examine the relationship between ROI,ROI,ROE in holding companies [Volume 9, Issue 33, 2017, Pages 142-157]
-
Stock Returns
The Effect of Size and Information Environment on the Relationship between Stock Returns and Trading Volume [Volume 10, Issue 40, 2018, Pages 59-74]
-
Stock Returns
Effect of Audit Quality on Market Assessment of Earnings and Earnings Components [Volume 10, Issue 40, 2018, Pages 87-104]
-
Stock Returns
The Investigation of Co-Determination of Capital Structure and Stock Returns in Listed Companies in Tehran Stock Exchange (TSE) [Volume 7, Issue 25, 2015, Pages 12-27]
-
Stock Returns
Idiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]
-
Stock Returns
Investment Option Model Indicators and its Impact on Stock Returns [Volume 14, Issue 55, 2022, Pages 159-174]
-
Stock Returns
Investigating the Impact of Distribution Growth Income and Stock Returns in Forecasting GDP [Volume 14, Issue 56, 2022, Pages 191-206]
-
Stock Returns, Tehran Stock Market, GARCH model
Exchange Rate Volatilities & Stock Return in Iran [Volume 6, Issue 22, 2014, Pages 4-17]
-
Stock Risk
Investigating the Effect of Momentum on the Risk and Stock Returns and Simultaneous Impact [Volume 11, Issue 43, 2019, Pages 71-84]
-
Stocks Liquidity
On the relationship between stocks' closing price and liquidity in Tehran Stock Exchange [Volume 5, Issue 17, 2013, Pages 108-124]
-
Stock trading costs
Investigating the Relationship of Accrual Components and Stock Trading Costs [Volume 9, Issue 34, 2017, Pages 24-41]
-
Strategic
Proposing a Strategic Framework for Implementing Fintech in the Country's Banking Industry [Volume 15, Issue 58, 2023, Pages 83-102]
-
Strategic Human Resource Management
Factors Influencing the Development of Strategic Human Resource Management in Parsian Tourism Company [Volume 11, Issue 43, 2019, Pages 103-132]
-
Strategic Planning
A 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 Capital
Role of Corporate Social Responsibility with Emphasis on the Role of Intellectual Capital [Volume 12, Issue 45, 2020, Pages 71-88]
-
Structural Capital Efficiency
Examining the Effect of Intellectual Capital on Economic Value Added (EVA) of Companies [Volume 5, Issue 20, 2013, Pages 34-51]
-
Structural Equation
Modeling the Role of Similar-to-Me Perceptual Bias in the Auditor's Professional Maturity [Volume 15, Issue 60, 2023, Pages 65-84]
-
Structural Equation Modeling (SEM)
The Investigation of Co-Determination of Capital Structure and Stock Returns in Listed Companies in Tehran Stock Exchange (TSE) [Volume 7, Issue 25, 2015, Pages 12-27]
-
Structural Vector Error Correction model (SVEC)
Effects of oil price fluctuations on abnormal stock returns companies accepted in tehran stock exchange [Volume 8, Issue 29, 2016, Pages 22-41]
-
Structure and Functions of Government
A 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]
-
Structured Equation Modeling (SEM)
The mediating role of audit independence on the relationship between professional development and audit quality in the public sector [Volume 15, Issue 58, 2023, Pages 155-174]
-
Structure Leadership Style
The Impact of Leadership Style of Consideration and Structure on Auditors' Job Satisfaction in Regard with the Moderator Role of Organizational Position [Volume 13, Issue 50, 2021, Pages 5-22]
-
Style Investing
Analysis of the Application of Accounting Information in Style Investing [Volume 12, Issue 46, 2020, Pages 97-112]
-
Sukuk issuance
Feasibility Sukuk issued in comparison with other methods of financing in The companies listed on the Stock Exchange [Volume 7, Issue 25, 2015, Pages 58-75]
-
Supply Chain Mmanagement
Modelling cash flow and Investigate Bullwhip Effect on Cash Flow of the Firm on the Supply Chain [Volume 11, Issue 44, 2019, Pages 161-174]
-
Supply of money
Review the Relationship Between Macroeconomic Variables and Accounting Conservatism with Emphasis on Debt Maturity Structure [Volume 13, Issue 51, 2021, Pages 95-110]
-
Support Vector Machine
Financial Intelligence in Prediction of Firm’s Creditworthiness Risk, Evidence from Support Vector Machine Approach [Volume 8, Issue 30, 2016, Pages 102-125]
-
Surplus Return
The effect of investor sentiment, individual and institutional investors trading behavior on stock excess return in TSE with a 8 factors model [Volume 13, Issue 52, 2021, Pages 5-26]
-
Surplus Returns
The Effect of Unexpected Cash Changes on Surplus Returns in Uncertainty Conditions [Volume 14, Issue 55, 2022, Pages 193-208]
-
Sustainable and Intolerable Shareholders
Optimizing the Quality of Accounting Information for Sustainable and Intolerable Shareholders through PSO Algorithm [Volume 13, Issue 49, 2021, Pages 45-60]
-
Symbols and Signs
Functional Fixation of the Effect on The Decision Making Process Users of Accounting Information [Volume 8, Issue 29, 2016, Pages 42-51]
-
Systematic risk
Industry Systematic Risk in Stock Market According to Jump Beta [Volume 10, Issue 39, 2018, Pages 37-56]
-
Systematic risk
The effect of RISK on CONSERVATISM [Volume 7, Issue 26, 2015, Pages 74-91]
-
Systematic Risks
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]
-
System Du pint
The Impact of Private Ownership ratio on Economic Value added (EVA) And Return On Asset (ROA) in Tehran Stock Exchange Corporations [Volume 4, Issue 14, 2012, Pages 66-81]
T
-
Tax Aggressiveness Reporting
Investigate the Role of Tax Aggressiveness Reporting on the Probability of Fraud in Financial Statements [Volume 13, Issue 50, 2021, Pages 163-176]
-
Tax Avoidance
The Relationship between Type of Audit Opinion And Audit Size with Tax Avoidance Using Heckman [Volume 11, Issue 43, 2019, Pages 171-186]
-
Tax Avoidance
Survey Relation between Tax Avoidance and tax difference in listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2014, Pages 50-75]
-
Tax Avoidance
The Impact of Tax Avoidance on Costs Stickiness Emphasized the Role of Corporate Business Strategy [Volume 12, Issue 45, 2020, Pages 113-132]
-
Tax Avoidance
Investigating the Relationship between Environmental Uncertainty, Institutional Ownership and Tax Avoidance [Volume 12, Issue 46, 2020, Pages 133-146]
-
Tax Avoidance
Investigating the Impact of Factors Affecting Tax Avoidance and Presenting an Optimal Tax Avoidance Prevention Model [Volume 15, Issue 59, 2023, Pages 63-86]
-
Tax Definite
Survey Relation between Tax Avoidance and tax difference in listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2014, Pages 50-75]
-
Taxes
Investigating the Impact of Tax on Bank Transactions on Equity, Company Products and Industry [Volume 13, Issue 49, 2021, Pages 195-206]
-
Tax Evasion
Prioritizing Factors Affecting Tax Evasion [Volume 14, Issue 54, 2022, Pages 187-202]
-
Tax Fraud
Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
-
Tax Gap
Capacity of Tax in Iran [Volume 10, Issue 40, 2018, Pages 159-180]
-
Tax Income
Survey Relation between Tax Avoidance and tax difference in listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2014, Pages 50-75]
-
Tax in Iran
Prioritizing Factors Affecting Tax Evasion [Volume 14, Issue 54, 2022, Pages 187-202]
-
Tax Organization Risks
Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
-
Tax policy
Capacity of Tax in Iran [Volume 10, Issue 40, 2018, Pages 159-180]
-
Tax Pressure
Study Of Main Components Of Effective Tax Rate In The Accepted Firms, In The Tehran Stock Exchange, Based On Model Of Multivariate Nonlinear Regression. [Volume 6, Issue 24, 2014, Pages 76-89]
-
Tax Process Outsourcing Risk
Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
-
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]
-
Tehran Stock Exchange
The Association of Earning Management and Financial Distress With in Global Financial Crisis Period in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 21-38]
-
Tehran Stock Exchange
Investigating Time Varying Herd Behavior: A Markov Switching Approach [Volume 11, Issue 42, 2019, Pages 125-142]
-
Tehran Stock Exchange
Audit opinion improvement and timing of Disclosure [Volume 8, Issue 29, 2016, Pages 68-79]
-
Tehran Stock Exchange
Audit Quality and Accounting Conservatism: Evidence from the Listed Companies on the Tehran Stock Exchange [Volume 7, Issue 27, 2015, Pages 4-19]
-
Tehran Stock Exchange
Investigating the Impact of Product Market Competition on the Dividend Payouts of Listed Companies on the Tehran Stock Exchange [Volume 6, Issue 22, 2014, Pages 94-109]
-
Tehran Stock Exchange
the combinations of cash flow components and predicting financial distress in Tehran stock exchange [Volume 5, Issue 18, 2013, Pages 74-87]
-
Tehran Stock Exchange
The Effect of Earnings Management on the long-term Investment Productivity of Selected Companies Listed on the Tehran Stock Exchange [Volume 13, Issue 49, 2021, Pages 97-118]
-
Tehran Stock Exchange
Investigating the Influence of Intellectual Capital on the Perspectives of Internal Processes and the Growth and Learning of the balanced scorecard system in the Companies Accepted in Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 85-108]
-
Tehran Stock Exchange
Providing a Model for Measuring the Transparency of the Information Environment in the Stock Market Using the Qualitative Characteristics of Financial Information [Volume 15, Issue 57, 2023, Pages 69-88]
-
Tehran Stock Exchange (TSE)
Investigating the Effect of Managers’ and Market Perceptions Regarding Firm’s Value on Capital Expenditures in Imperfect Markets Considering Agency Problems [Volume 9, Issue 34, 2017, Pages 88-103]
-
Tehran Stock Exchange (TSE)
Macroeconomic Variables Fluctuations and Management Earnings Forecast Horizon [Volume 11, Issue 41, 2019, Pages 21-36]
-
Tehran Stock Exchange (TSE)
Investigating the Relationship between Intangible Assets, Profitability and Value of Firms Listed in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 4-27]
-
Tehran Stock Exchange (TSE)
Earnings per Share forecasting models using MLP and RBF Neural Networks on the listed firms in Tehran Stock Exchange (TSE) [Volume 6, Issue 21, 2014, Pages 100-115]
-
Tehran Stock Exchange (TSE)
Product Market Competition, Board Composition and Disclosure Quality: Evidence from Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 92-105]
-
Tenure of Audit Committee Members
Nonlinear Relationship between Tenure of Audit Committee Members and Audit Fees [Volume 15, Issue 60, 2023, Pages 5-22]
-
Testosterone Hormone
The 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]
-
The Audit Partner
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]
-
The Cost of Equity
An Investigation of the Effects of Audit quality attributes on Cost of equity [Volume 5, Issue 20, 2013, Pages 108-121]
-
The effect of mediation
The Investigation of Mediating Effect of Costs of Research and Development Disclosure on the Relationship between Product Market Competition and Stock Returns [Volume 9, Issue 33, 2017, Pages 108-127]
-
The Future of Accounting Research
Futures Study in Researches and Accounting Education [Volume 12, Issue 45, 2020, Pages 133-146]
-
Theme analysis
Identifying the Challenges of Developing the Activities of Professional Accounting Organizations and Providing Solutions to Get Out of the Current Situation [Volume 15, Issue 58, 2023, Pages 47-64]
-
Theory of Price Distinctiveness According to Quality
Test the role theory of price distinctiveness According to quality on Pricing of audit services on Audit firms are members of the Iranian Association of Certified Public Accountants [Volume 13, Issue 50, 2021, Pages 131-144]
-
The theory of legitimization
Corporate Social Responsibility and Information Asymmetry (Companies listed on the Tehran Stock Exchange) [Volume 8, Issue 30, 2016, Pages 126-135]
-
The Type of Corporate Ownership and Stock Companies
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]
-
Thinking style
Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [(Articles in Press)]
-
Thinking style
Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [Volume 15, Issue 58, 2023, Pages 123-138]
-
Time Budget Pressure
The Effect of Job Pressure and Professional Skepticism
on Auditor's Judgment [(Articles in Press)]
-
Time Budget Pressure
The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 5-28]
-
Timeliness
Investigation about the effect of audit quality on financial reporting delay [Volume 8, Issue 31, 2016, Pages 68-85]
-
Timeliness
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]
-
Timeliness of Earning
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, 2019, Pages 45-62]
-
Timimg of transactions
Earning management through Timimg of long-lived assets sales [Volume 4, Issue 15, 2012, Pages 102-115]
-
Tobin's Q
Firms’ Earnings Smoothing, Corporate Social Responsibility, and Value [Volume 10, Issue 39, 2018, Pages 189-210]
-
Tobin's Q
Study of board compensation and accounting performance indexes
(Evidence from: listed firms in Tehran Stock Exchange) [Volume 6, Issue 23, 2014, Pages 24-35]
-
Tobin’s Q
Investigation the impact corporate governance structure on financial Performance and valuation in public firms [Volume 4, Issue 15, 2012, Pages 88-101]
-
Tobit Regression
Influence of Corporate Governance and Capital Structure Indexes on Agency Cost [Volume 4, Issue 14, 2012, Pages 82-97]
-
TOPSIS
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, 2019, Pages 125-144]
-
TOPSIS Technique
Identify and Ranking the Effective Factors On the Implementation of Continuous Auditing By TOPSIS Technique [Volume 9, Issue 33, 2017, Pages 56-73]
-
Total Assets
Determining Factors of Financial Stability in Investments Companies Accepted in Securities Market [Volume 9, Issue 36, 2017, Pages 17-34]
-
Trading Volume
The Effect of Size and Information Environment on the Relationship between Stock Returns and Trading Volume [Volume 10, Issue 40, 2018, Pages 59-74]
-
Trading Volume
Studing Transylvania Effect on Stock Return and Trading Volume [Volume 4, Issue 14, 2012, Pages 114-133]
-
Trading Volume
Investigating the Relationship between Managers’ Ability and Lack of Transparency in Company Information [Volume 13, Issue 51, 2021, Pages 39-58]
-
Traditional Vision
The Study and Recognition of Dominated view about the Teaching of Accounting in Universities; Traditional view or Ethical view [Volume 6, Issue 23, 2014, Pages 56-69]
-
Transformational Leadership
Transformational client leadership and auditor objectivity with emphasis on the role of professional identification [Volume 13, Issue 52, 2021, Pages 147-166]
-
Transparency
Designing and Evaluating a Model to Explain Economic Transparency and National Trust by Emphasis on E-Commerce [Volume 12, Issue 46, 2020, Pages 187-206]
-
Transparency
Model of Improving the Financial Transparency of Iranian Public Companies [Volume 13, Issue 51, 2021, Pages 23-38]
-
Transylvania
Studing Transylvania Effect on Stock Return and Trading Volume [Volume 4, Issue 14, 2012, Pages 114-133]
-
Triple-Entry Bookkeeping
Momentum accounting and triple-entry bookkeeping [Volume 8, Issue 32, 2016, Pages 4-19]
-
Turnover
The Effect of Audit Opinion Type on Stock’s transaction volume in Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 88-103]
-
Two-dimensional accounting
A comparative study of the ability of income momentum accounting (3D) and 2D accounting components in stock price explanation [Volume 8, Issue 30, 2016, Pages 32-51]
-
Type of Industry
Disclosure of Intellectual Capital in Financial Reporting of firms which listed in Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 116-127]
-
Type of Opinion
The Relationship between Type of Audit Opinion And Audit Size with Tax Avoidance Using Heckman [Volume 11, Issue 43, 2019, Pages 171-186]
U
-
Ultra-Corporate Financial Crisis
A Survey of Tehran’s Stock Exchange Capabilities in the Proper Guidance of Investors during Periods of the Corporate and Ultra-Corporate Financial Crises [Volume 15, Issue 57, 2023, Pages 161-178]
-
Uncertainty
The Effect of Unexpected Cash Changes on Surplus Returns in Uncertainty Conditions [Volume 14, Issue 55, 2022, Pages 193-208]
-
Unconditional Conservatism
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]
-
Unconditional Conservatism
The effect of capital structure on unconditional conservatism and agency costs in firms listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 36-53]
-
Under-investment
Effects of Cash Flow on Corporate Investment Decisions [Volume 6, Issue 23, 2014, Pages 4-23]
-
Under pricing
Analysis IPO short run return at Tehran stock exchange and subsequent equity offering based on signaling hypothesis [Volume 5, Issue 18, 2013, Pages 104-117]
-
Unexpected Accruals
Relationship between optional accruals and accounting conservatism [Volume 4, Issue 15, 2012, Pages 134-155]
-
Unexpected Cash Changes
The Effect of Unexpected Cash Changes on Surplus Returns in Uncertainty Conditions [Volume 14, Issue 55, 2022, Pages 193-208]
-
Unmanaged Earnings
The Relationship between Environmental Uncertainty and manager's Use of Discretionary Accruals among Listed Firms in the Tehran’s Stock Exchange [Volume 4, Issue 14, 2012, Pages 20-37]
-
Unrealistic Tax Returns
Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
-
Users
The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [(Articles in Press)]
-
Users
The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
V
-
VAIC
Examining the Effect of Intellectual Capital on Economic Value Added (EVA) of Companies [Volume 5, Issue 20, 2013, Pages 34-51]
-
Validation
Analysis of Causes increased overdue Receivables sample bank and Strategies to prevent and reduce [Volume 5, Issue 17, 2013, Pages 124-143]
-
Valuation
Comparing Efficiency Free Cash Flow Models in Valuing Companies [Volume 5, Issue 18, 2013, Pages 42-55]
-
Valuation Laws
Provides a Model for Display the Structure of Financial Market by Valuation Laws [Volume 11, Issue 43, 2019, Pages 5-22]
-
Value
Accounting for intellectual capital: on the elsive path from theory to practice [Volume 7, Issue 25, 2015, Pages 4-11]
-
Value
The Impact of Private Ownership ratio on Economic Value added (EVA) And Return On Asset (ROA) in Tehran Stock Exchange Corporations [Volume 4, Issue 14, 2012, Pages 66-81]
-
Value Added
The determinants of value-adding internal audit departments in companies listed in Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 98-113]
-
Value Added Intellectual Coefficient - Pulic (AVIC) model
Methods of measuring intellectual capital and economic added value [Volume 8, Issue 29, 2016, Pages 97-110]
-
Value Added Market
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]
-
Value and Size
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]
-
Value Co-creation
A model for value co-creation in business-to-business marketing [Volume 12, Issue 48, 2020, Pages 157-176]
-
Value Factor
Idiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]
-
Value of Cash Holdings
The Impact of Aggressive Real Earnings Management on the Value of Firm Cash Holdings [Volume 11, Issue 42, 2019, Pages 89-106]
-
Value Relationship
Investigating 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 Relevance
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]
-
Value Relevance
Analysis of the Application of Accounting Information in Style Investing [Volume 12, Issue 46, 2020, Pages 97-112]
-
Value Relevance of Accounting Information
The relationship between conservatism and value relevance of accounting information in the Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 18-31]
-
Virtual Currency
The Contagion of Turbulence Systemic Risk between Real and Virtual Currency Fluctuations with CCC Approach [Volume 15, Issue 58, 2023, Pages 103-122]
-
Volatility anomaly
Asymmetric Risk and Expected Return [Volume 9, Issue 36, 2017, Pages 97-114]
-
Volatility of Earnings
Survey of comparing the effect of ownership type ( public and private ) on the earnings quality of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 42-57]
-
Voluntary Disclosure
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]
-
Voluntary Disclosure
The relationship between quality of aggregate disclosure (mandatory and voluntary) and financial and nonfinancial characteristics of companies listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 18-35]
-
Voluntary Discretionary Accruals
The Effect of External Financing and Role of Monitoring Auditor on Voluntary Discretionary Accruals with Emphasis on Type of Audit Opinion [Volume 15, Issue 59, 2023, Pages 201-222]
W
-
Water accounting
Water Management Accounting Indicators:
Meta-synthesis Approach and Balanced Scorecard Approach [Volume 13, Issue 49, 2021, Pages 5-30]
-
Water Management Accounting
Water Management Accounting Indicators:
Meta-synthesis Approach and Balanced Scorecard Approach [Volume 13, Issue 49, 2021, Pages 5-30]
-
Weaknesses in Internal Control and Auditing
Investigating 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]
-
Weaknesses of Law
Disclosure of Environmental Information in Financial Reporting [Volume 14, Issue 55, 2022, Pages 97-112]
-
Whistleblowing
Structural Modelthe Effect of Dark Personality Traits on Audit Whistleblowing with the Mediating Role of Organizational Citizenship Behavior [Volume 15, Issue 60, 2023, Pages 43-64]
-
WHR Ratio
The 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]
-
Window data envelopment analysis
Analyzing Financial Statements by using Window Data Envelopment Analysis Evidence from Iran [Volume 6, Issue 24, 2014, Pages 4-15]
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