A
-
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]
-
Accounting
The Effect of Good and Bad Accounting News on Shareholder Behavior [Volume 14, Issue 53, 2022, Pages 67-80]
-
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 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 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 Standards
Disclosure of Environmental Information in Financial Reporting [Volume 14, Issue 55, 2022, Pages 97-112]
-
Accruals
Investor Sentiment and Earnings Response Coefficient (ERC) [Volume 14, Issue 53, 2022, Pages 5-24]
-
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]
-
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]
-
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]
-
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 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]
-
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]
-
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 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’ 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]
-
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]
B
-
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]
-
Bankruptcy Prediction
Using Machine Learning to Provide a Model for Predicting Bankruptcy [Volume 14, Issue 56, 2022, Pages 171-190]
-
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]
-
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
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]
C
-
Cash Flow From Operating Activities (CFO)
Investor Sentiment and Earnings Response Coefficient (ERC) [Volume 14, Issue 53, 2022, Pages 5-24]
-
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]
-
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]
-
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]
-
Companies Complexity
Presenting a Model for Companies Complexity and its Consequences [Volume 14, Issue 56, 2022, Pages 99-116]
-
Consequences of Complexity
Presenting a Model for Companies Complexity and its Consequences [Volume 14, Issue 56, 2022, Pages 99-116]
-
Contingency Theory
Testing a Contingency Model of Evolution Steps of Management Accounting : Importance-performance Matrix Approach [Volume 14, Issue 56, 2022, Pages 5-30]
-
Contractualism
Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
-
Corporate Culture
The Impact of Corporate Culture on Readability
Of Financial Reports [Volume 14, Issue 54, 2022, Pages 69-84]
-
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 Philanthropy
Corporate Philanthropy Behaviour and Investment Efficiency [Volume 14, Issue 55, 2022, Pages 55-76]
D
-
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 Governance
Designing the Financial Reporting Framework of the Insurance Industry Based on International Financial Reporting Standards [Volume 14, Issue 56, 2022, Pages 75-98]
-
Debt Ratios
Meta-analysis of Debt Ratios and Earning Management in Iran [Volume 14, Issue 56, 2022, Pages 153-170]
-
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]
-
Discretionary accruals
Economic Uncertainty and Earnings Management: Evidences from listed Companies at Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 5-20]
-
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 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]
E
-
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 Response Coefficient
Investor Sentiment and Earnings Response Coefficient (ERC) [Volume 14, Issue 53, 2022, Pages 5-24]
-
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]
-
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]
-
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]
-
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]
-
Ethical Judgment
Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
-
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]
F
-
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]
-
Financial Constraints
Financial Restatements and Investment Efficiency: Mediating Role of Financial Constraints [Volume 14, Issue 53, 2022, Pages 155-174]
-
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 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 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 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 Restatements
Financial Restatements and Investment Efficiency: Mediating Role of Financial Constraints [Volume 14, Issue 53, 2022, Pages 155-174]
-
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
Sensitivity of Investment and Financing to the Performance, with an Emphasis on Related Party Transaction [Volume 14, Issue 55, 2022, 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]
-
Fog Index
The Impact of Corporate Culture on Readability
Of Financial Reports [Volume 14, Issue 54, 2022, Pages 69-84]
-
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]
-
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]
G
-
GDP
Investigating the Impact of Distribution Growth Income and Stock Returns in Forecasting GDP [Volume 14, Issue 56, 2022, Pages 191-206]
-
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]
-
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]
-
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]
-
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]
-
Group Fuzzy Analytic Hierarchy Process (GFAHP)
Prioritizing Factors Affecting Tax Evasion [Volume 14, Issue 54, 2022, Pages 187-202]
-
Grullon's Four-Factor Model
Investment Option Model Indicators and its Impact on Stock Returns [Volume 14, Issue 55, 2022, Pages 159-174]
H
-
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]
-
Hofested Form
The Impact of Corporate Culture on Readability
Of Financial Reports [Volume 14, Issue 54, 2022, Pages 69-84]
I
-
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]
-
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 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]
-
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]
-
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]
-
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]
-
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]
-
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 Options
Investment Option Model Indicators and its Impact on Stock Returns [Volume 14, Issue 55, 2022, Pages 159-174]
-
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
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]
-
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]
M
-
Machine Learning
Using Machine Learning to Provide a Model for Predicting Bankruptcy [Volume 14, Issue 56, 2022, Pages 171-190]
-
Management Accountant
Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
-
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]
-
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]
-
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]
-
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]
N
-
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]
-
Non-Systematic Risk
Investigating the Impact of Nonsystematic Risk on Earnings Management [Volume 14, Issue 53, 2022, Pages 175-190]
O
-
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]
-
Optional Accrual Items
Investigating the Impact of Nonsystematic Risk on Earnings Management [Volume 14, Issue 53, 2022, Pages 175-190]
-
Organizational Environment
Corporate Philanthropy Behaviour and Investment Efficiency [Volume 14, Issue 55, 2022, Pages 55-76]
P
-
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-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]
-
Professionalism
Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
-
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]
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
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]
-
Readability of Financial Reports
The Impact of Corporate Culture on Readability
Of Financial Reports [Volume 14, Issue 54, 2022, Pages 69-84]
-
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
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]
S
-
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]
-
Sensitivity
Sensitivity of Investment and Financing to the Performance, with an Emphasis on Related Party Transaction [Volume 14, Issue 55, 2022, Pages 5-20]
-
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]
-
SMEs
The Impact of Financial Performance on SMEs Utilization of Trade Credit [Volume 14, Issue 54, 2022, Pages 39-50]
-
Stockholder Behavior
The Effect of Good and Bad Accounting News on Shareholder Behavior [Volume 14, Issue 53, 2022, Pages 67-80]
-
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]
-
Surplus Returns
The Effect of Unexpected Cash Changes on Surplus Returns in Uncertainty Conditions [Volume 14, Issue 55, 2022, Pages 193-208]
T
-
Tax Evasion
Prioritizing Factors Affecting Tax Evasion [Volume 14, Issue 54, 2022, Pages 187-202]
-
Tax in Iran
Prioritizing Factors Affecting Tax Evasion [Volume 14, Issue 54, 2022, Pages 187-202]
-
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]
U
-
Uncertainty
The Effect of Unexpected Cash Changes on Surplus Returns in Uncertainty Conditions [Volume 14, Issue 55, 2022, Pages 193-208]
-
Unexpected Cash Changes
The Effect of Unexpected Cash Changes on Surplus Returns in Uncertainty Conditions [Volume 14, Issue 55, 2022, Pages 193-208]
W
-
Weaknesses of Law
Disclosure of Environmental Information in Financial Reporting [Volume 14, Issue 55, 2022, Pages 97-112]
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