A
-
Abnormal Accruals
The Impact of Corporate Governance Mechanism on Financial Performance and Information Transparency [Volume 2, Issue 2, 2013, Pages 123-148]
-
Abnormal Future Stock Returns
e Information Content of Non-current Operating Assets in Capital Raising Prospectus [Volume 11, Issue 2, 2022]
-
Abnormal Return
Announcement of Forecasted Earnings Per Share Adjustments and Stock Prices [Volume 2, Issue 1, 2013, Pages 131-146]
-
Accounting conservatism
The Role of Accounting Conservatism in the Relationship between Ownership Structure and Firm Performance [Volume 8, Issue 2, 2019, Pages 235-257]
-
Accounting Information
The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 171-202]
-
Accounting Information
The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 203-222]
-
Accounting Information Content
The Impact of Information Sources Combination on the Information Content of Annual Financial Reports [Volume 7, Issue 2, 2018, Pages 179-204]
-
Accounting Items
Comparing Models of Predicting Accruals for Determining Earnings Management [Volume 1, Issue 1, 2012, Pages 27-50]
-
Accounting Misstatements
Predicting Accounting Misstatements Using Data Mining in Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2020, Pages 257-286]
-
Accounting model
Comparison of Accounting Approach with Hazard Models in Dimension of Explanatory Power for Bankruptcy Prediction [Volume 4, Issue 2, 2015, Pages 125-144]
-
Accounting Professional Maturity
Effect of Dialogic Accounting on the Accounting Professional Maturity [Volume 11, Issue 1, 2022, Pages 329-365]
-
Accounting Quality
The Effect of Inventory Liquidation Costs on the Relationship between Accounting Quality and Trade Credit [Volume 11, Issue 1, 2022, Pages 7-28]
-
Accounting Standard NO.27
Assessment of Accounting Standard of Retirement Benefit Plans [Volume 7, Issue 2, 2018, Pages 99-140]
-
Accounting Standards
Assessment Readability and Understandability of Accounting Standards by Accountants and Auditors Using Flesch and Cloze Indexes [Volume 7, Issue 2, 2018, Pages 241-274]
-
Accounting system
Providing a model for smart financial monitoring in the accounting and reporting system of the public sector [Volume 11, Issue 2, 2022]
-
Accrual Generating Process
Algebraic and Empirical Models for Specification and Control of Characteristics Affecting Accrual-generating Process [Volume 7, Issue 1, 2018, Pages 7-42]
-
Accrual innovations
The reversal of accrual innovations and their conversion into cash flows [Volume 9, Issue 2, 2020, Pages 47-76]
-
Accrual Models
Algebraic and Empirical Models for Specification and Control of Characteristics Affecting Accrual-generating Process [Volume 7, Issue 1, 2018, Pages 7-42]
-
Accruals
The Effect of Market Efficiency on Value Relevance of Accounting Information [Volume 1, Issue 1, 2012, Pages 7-26]
-
Accruals
Comparing Models of Predicting Accruals for Determining Earnings Management [Volume 1, Issue 1, 2012, Pages 27-50]
-
Accruals
The Study of Membership Effect in Business Group on Earnings Quality. [Volume 2, Issue 1, 2013, Pages 89-106]
-
Accruals
Impact of Investor Optimism on Accounting Misconduct: Evidence From fraud and Big-Bath Accounting [Volume 11, Issue 1, 2022, Pages 77-113]
-
Accuracy of Financial Information
Reviewing the Relationship between Financial Reporting Quality and Auditor Opinion in Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 47-74]
-
Adjustment of Forecasted Earnings Per Share
Announcement of Forecasted Earnings Per Share Adjustments and Stock Prices [Volume 2, Issue 1, 2013, Pages 131-146]
-
Adjustment Speed
The Role of Accounting Conservatism in Firms' Achievement of Target Financial Leverage [Volume 12, Issue 1, 2023, Pages 69-92]
-
Advocacy Attitudes
The Effect of Auditor Advocacy Attitudes and Client Identification on Auditor's Initial Judgment and Search Strategy of Evidence [Volume 8, Issue 1, 2019, Pages 7-42]
-
Affects
The Effects of Machiavellianism, Affect and Information processing Styles on Fraudulent Financial Reporting [Volume 9, Issue 1, 2020, Pages 223-256]
-
Aggressive Financial Reporting
Aggressive Reporting and Stock Price Informativeness [Volume 3, Issue 2, 2014, Pages 7-22]
-
Aggressive Reporting Approach
Accounting Competence, Compensation, and the Aggressive Reporting Approach in Financial Statements Restatement [Volume 12, Issue 2, 2023, Pages 145-172]
-
Algebraic Models
Algebraic and Empirical Models for Specification and Control of Characteristics Affecting Accrual-generating Process [Volume 7, Issue 1, 2018, Pages 7-42]
-
Altman’s score
A Comparative Evaluation of the Effects of Board of Directors Characteristics on Altman and Ohlson Bankruptcy Prediction Models: Evidence from Tehran Stock Exchange [Volume 1, Issue 1, 2012, Pages 107-132]
-
Anchoring
Financial reporting and the phenomenon of investors' mental anchors in the Tehran Stock Exchange [Volume 9, Issue 2, 2020, Pages 115-154]
-
Annual Report
Designing a Framework for Universities Annual Reports [Volume 11, Issue 2, 2022]
-
Annual Reports
The Effect of Management Interpretative Report Regulations on the Simultaneous Relationship between the Company's Market Value and Risk Sentiment in Annual Reports Using the System of Simultaneous Equations [Volume 11, Issue 2, 2022]
-
Approach Based on Foundational Data Theory
Providing a model for smart financial monitoring in the accounting and reporting system of the public sector [Volume 11, Issue 2, 2022]
-
Artificial Earnings Management
The Relationship between Audit Quality and Artificial and Real Earnings Management [Volume 2, Issue 2, 2013, Pages 47-79]
-
Assessment of Misstatement Risk
The Effects of Irrelevant Information and Minor Error in Client Documents on Auditor’s Skeptical Judgment [Volume 9, Issue 1, 2020, Pages 35-66]
-
Asset pricing Model of Capital Assets
Management Forecasts and Unsystematic Risk: Role of Desirable Information Environment [Volume 8, Issue 2, 2019, Pages 39-55]
-
Asset turnover
A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin [Volume 3, Issue 1, 2014, Pages 75-96]
-
Asymmetric Cost Behavior
The Effect of Asymmetric Cost Behavior and Presentation Formats on Costs Prediction Accuracy: An Explanation of Brunswick`s Lens Model [Volume 6, Issue 1, 2017, Pages 7-34]
-
Audit Committee
Investigating the Effect of Audit Committee's Activities on Financial Reporting [Volume 6, Issue 1, 2017, Pages 35-66]
-
Audit Committee
Audit Committee and Entropy of financial Statements [Volume 7, Issue 1, 2018, Pages 143-170]
-
Audit Committee Structure
A Comprehensive Investigation of Intra-Organizational Factors Affecting Financial Fraud: Evidence from the Tehran Stock Exchange [Volume 11, Issue 2, 2022]
-
Audit costs
Impact of audit quality on disclosure of corporate social responsibility: The role of institutional owners [Volume 10, Issue 2, 2021, Pages 133-169]
-
Audit Dimensions
Investigating the Relationship between Company Innovation and Transparency of Accounting Information with Emphasis on the Moderating Role of Audit Dimensions [Volume 11, Issue 1, 2022, Pages 187-224]
-
Audit Fee
Client Business Strategy and Audit Fee [Volume 8, Issue 1, 2019, Pages 97-118]
-
Audit Fee
The Impact of Workforce Environment on Audit Fees, Audit Report Lags, and Audit Quality [Volume 11, Issue 1, 2022, Pages 115-149]
-
Audit Fee
Accounting Competence, Compensation, and the Aggressive Reporting Approach in Financial Statements Restatement [Volume 12, Issue 2, 2023, Pages 145-172]
-
Auditing
Auditors' views on the factors affecting the use of expert services in auditing [Volume 9, Issue 2, 2020, Pages 7-46]
-
Auditing ranking
Auditor’s Perceptions of Reasonable Assurance in Audit Work [Volume 4, Issue 1, 2015, Pages 81-114]
-
Auditing Risk
Ranking and Investigating Independent Auditors’ Attitudes towards Factors Affecting Auditing Risk [Volume 5, Issue 2, 2016, Pages 63-92]
-
Audit Marketing
The Effect of Machiavellianism on Auditors' Attitudes toward Marketing Activities with the Mediating Role of Ethical Orientation [Volume 10, Issue 2, 2021, Pages 35-60]
-
Audit opinion
Evaluating the Relationship between Audit Opinion and Earnings Persistence [Volume 4, Issue 2, 2015, Pages 55-80]
-
Audit opinion
Audit Opinion Improvement and the Timeliness of Corporate Annual Reports [Volume 5, Issue 1, 2016, Pages 93-114]
-
Audit opinion
Designing the Opinion Pattern of Independent Auditors Using the Grounded Theory Approach [Volume 11, Issue 2, 2022]
-
Auditor Industry Specialization
The Relationship between Audit Quality and Artificial and Real Earnings Management [Volume 2, Issue 2, 2013, Pages 47-79]
-
Auditor Objectivity
The Effect of Auditor Advocacy Attitudes and Client Identification on Auditor's Initial Judgment and Search Strategy of Evidence [Volume 8, Issue 1, 2019, Pages 7-42]
-
Auditor Opinion
Reviewing the Relationship between Financial Reporting Quality and Auditor Opinion in Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 47-74]
-
Auditor Reputation
The Relationship between Audit Quality and Artificial and Real Earnings Management [Volume 2, Issue 2, 2013, Pages 47-79]
-
Auditor Reputation
The Relation of Corporate Social Responsibility and Auditor Selection; Focusing on Firms’ Auditors Reputation [Volume 8, Issue 1, 2019, Pages 43-66]
-
Auditors
Designing the Opinion Pattern of Independent Auditors Using the Grounded Theory Approach [Volume 11, Issue 2, 2022]
-
Auditor Selection
The Relation of Corporate Social Responsibility and Auditor Selection; Focusing on Firms’ Auditors Reputation [Volume 8, Issue 1, 2019, Pages 43-66]
-
Auditor Selection
Impact of audit quality on disclosure of corporate social responsibility: The role of institutional owners [Volume 10, Issue 2, 2021, Pages 133-169]
-
Auditor's Narcissism
The role of Auditor’s Narcissism on Reduced Earnings Management [Volume 12, Issue 2, 2023, Pages 281-304]
-
Auditor's Opinion
Effect of Auditor’s Opinion on Stability of Dividend and Free Cash Flow [Volume 7, Issue 1, 2018, Pages 223-247]
-
Auditors’ professionalism
The effect of privatization on the professionalism of auditors in the Iranian audit environment [Volume 11, Issue 1, 2022, Pages 151-186]
-
Auditor's Report
Effect of Auditor’s Opinion on Stability of Dividend and Free Cash Flow [Volume 7, Issue 1, 2018, Pages 223-247]
-
Audit Quality
The Relationship between Audit Quality and Artificial and Real Earnings Management [Volume 2, Issue 2, 2013, Pages 47-79]
-
Audit Quality
Investigating the Audit Expectation Gap between External Auditors and Users of Auditing Services [Volume 6, Issue 1, 2017, Pages 67-88]
-
Audit Quality
The Effect of Audit Quality on Managerial Over Confidence and the possibility of Fraudulent Reporting: Multi-Dimensional (Hybrid) Approach [Volume 8, Issue 2, 2019, Pages 169-208]
-
Audit Quality
The Impact of Workforce Environment on Audit Fees, Audit Report Lags, and Audit Quality [Volume 11, Issue 1, 2022, Pages 115-149]
-
Audit Quality
The role of Auditor’s Narcissism on Reduced Earnings Management [Volume 12, Issue 2, 2023, Pages 281-304]
-
Audit Quality Perception
Investigating the Audit Expectation Gap between External Auditors and Users of Auditing Services [Volume 6, Issue 1, 2017, Pages 67-88]
-
Audit-related Variables
The Effective Factors Determination of Modified Audit Opinion- The Meta Analysis Method [Volume 6, Issue 1, 2017, Pages 89-126]
-
Audit Report Delay
Investigating the Relationship between Corporate Governance Mechanism and the Reduction of Audit Report Delay for the Companies Listed on Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 75-98]
-
Audit Report Lags
The Impact of Workforce Environment on Audit Fees, Audit Report Lags, and Audit Quality [Volume 11, Issue 1, 2022, Pages 115-149]
-
Avoid earnings decline
Performance of Managers in Facing Earnings Thresholds: Evidence from the Role of Sustainability Reporting [Volume 8, Issue 2, 2019, Pages 141-168]
-
Avoid negative earnings surprises
Performance of Managers in Facing Earnings Thresholds: Evidence from the Role of Sustainability Reporting [Volume 8, Issue 2, 2019, Pages 141-168]
B
-
Balanced Scorecard
Strategy of Modifying Balanced Scorecard Model with Islamic Approach: Grounded Theory Approach [Volume 8, Issue 2, 2019, Pages 209-234]
-
Bank
A Model of Financial and Non-Financial Reporting in Banks: By Indexing the Corporate Citizenship Reporting [Volume 7, Issue 1, 2018, Pages 43-70]
-
Bankruptcy
The Effect of Different Financial Reporting Attributes on Decline the Predictive Ability of Bankruptcy Models [Volume 3, Issue 1, 2014, Pages 29-48]
-
Bankruptcy
A Comparative Study of Bankruptcy Prediction Models of Fulmer and Springate in accepted Companies in Tehran Stock Exchang [Volume 2, Issue 2, 2013, Pages 81-100]
-
Bankruptcy Prediction
Comparison of Accounting Approach with Hazard Models in Dimension of Explanatory Power for Bankruptcy Prediction [Volume 4, Issue 2, 2015, Pages 125-144]
-
Bankruptcy prediction models
The Effect of Different Financial Reporting Attributes on Decline the Predictive Ability of Bankruptcy Models [Volume 3, Issue 1, 2014, Pages 29-48]
-
Barriers to IFRS Implementation
Barriers to the Implementation of International Financial Reporting Standards in Iranian Banking Industry [Volume 10, Issue 18, 2021, Pages 271-302]
-
Behavioral Deviations
The Role of Auditors’ Mindset, Moral Values and Behavioral Deviations on Their Professional Skepticism [Volume 6, Issue 2, 2017, Pages 47-84]
-
Behavioral Intention
Identifying Factors Affecting Behavioral Intentions and Beliefs of Fraudulent Financial Reporting [Volume 9, Issue 1, 2020, Pages 7-33]
-
Big Data
Auditor's Professional Judgment based on Big Data Test [Volume 12, Issue 2, 2023, Pages 7-37]
-
Board Independence
Investigating the Effects of Board Size and Independence on Tax Aggressiveness [Volume 3, Issue 1, 2014, Pages 7-28]
-
Board of Director’s Bonus
The Effect of Precision and Sensitivity Dimensions of profit on Board of Directors Bonus [Volume 6, Issue 1, 2017, Pages 153-182]
-
Board of directors’ characteristics
A Comparative Evaluation of the Effects of Board of Directors Characteristics on Altman and Ohlson Bankruptcy Prediction Models: Evidence from Tehran Stock Exchange [Volume 1, Issue 1, 2012, Pages 107-132]
-
Board Size
Investigating the Effects of Board Size and Independence on Tax Aggressiveness [Volume 3, Issue 1, 2014, Pages 7-28]
-
Board structure
A Comprehensive Investigation of Intra-Organizational Factors Affecting Financial Fraud: Evidence from the Tehran Stock Exchange [Volume 11, Issue 2, 2022]
-
Book Value
The Effect of Market Efficiency on Value Relevance of Accounting Information [Volume 1, Issue 1, 2012, Pages 7-26]
-
Brunswick`s Lens Model
The Effect of Asymmetric Cost Behavior and Presentation Formats on Costs Prediction Accuracy: An Explanation of Brunswick`s Lens Model [Volume 6, Issue 1, 2017, Pages 7-34]
-
Business Cycle
Investigating the Relationship between Intellectual Capital and Financial Capital on Value Creation: Control of Business Cycles [Volume 5, Issue 2, 2016, Pages 7-38]
-
Businesses and Political Condition
Meta-analysis of IFRS Adoption and Value Relevance of Accounting Information [Volume 6, Issue 2, 2017, Pages 85-130]
-
Business Groups
The Study of Membership Effect in Business Group on Earnings Quality. [Volume 2, Issue 1, 2013, Pages 89-106]
-
Business Model
Systematic Analysis and Evaluation of Information Disclosure Criteria of Business Models [Volume 10, Issue 18, 2021, Pages 99-148]
-
Business rules
Factors Affecting on the Disregard of General Assembly towards Inspection Clauses in the Independent Auditor and Inspector Legal Report [Volume 10, Issue 18, 2021, Pages 7-33]
C
-
Capital Expenditure
The Impact of Corporate Cash Holdings and Financial Constraints
on Investment-Cash Flow Sensitivity [Volume 2, Issue 2, 2013, Pages 149-174]
-
Capital Market
Identifying the Relationship Between the Trading Volume with the Returns of Tradable Investment Funds in Tehran Stock Exchange; Using Quantile Regression [Volume 12, Issue 2, 2023, Pages 173-213]
-
Capital Market Development
Aggressive Reporting and Stock Price Informativeness [Volume 3, Issue 2, 2014, Pages 7-22]
-
Capital Raising Prospectus
e Information Content of Non-current Operating Assets in Capital Raising Prospectus [Volume 11, Issue 2, 2022]
-
Capital structure
Forecast Factors Affecting the Agency Cost and Quality of Information Disclosure [Volume 5, Issue 1, 2016, Pages 7-24]
-
Capital structure
The Role of Accounting Conservatism in Firms' Achievement of Target Financial Leverage [Volume 12, Issue 1, 2023, Pages 69-92]
-
CAPM
Investigation of CAPM explanatory ability in comparison with DCAPM [Volume 1, Issue 1, 2012, Pages 107-132]
-
Cash
Impact of Comparability of Financial Statements on the Level of Cash Holdings with an Emphasis on the Role of Financial Reporting Quality, Financing Constraints and Corporate Governance [Volume 7, Issue 2, 2018, Pages 275-306]
-
Cash conversion cycle
The Relationship between Cash Conversion Cycle and Financial Performance [Volume 4, Issue 2, 2015, Pages 81-98]
-
Cash Flow
The Effect of Market Efficiency on Value Relevance of Accounting Information [Volume 1, Issue 1, 2012, Pages 7-26]
-
Cash Flow
Corporate Life Cycle and Cost of Capital [Volume 5, Issue 2, 2016, Pages 39-62]
-
Cash Flow Informativeness
The Study of Relationship between Operating Cash Flows, Earnings Opacity and Stock Price Crash Risk [Volume 2, Issue 1, 2013, Pages 63-88]
-
Cash Flows
The reversal of accrual innovations and their conversion into cash flows [Volume 9, Issue 2, 2020, Pages 47-76]
-
Cash Flow Volatility
The effect of marketing capability on the relationship between corporate social responsibility and cash flow volatility [Volume 11, Issue 1, 2022, Pages 303-328]
-
CEO compensation
The Effect of Accounting Comparability on the Relationship between Financial Reporting Quality and CEO Compensation [Volume 10, Issue 2, 2021, Pages 205-232]
-
Certified Public Accountants
Auditor's Professional Judgment based on Big Data Test [Volume 12, Issue 2, 2023, Pages 7-37]
-
Change in Audit Opinion
Audit Opinion Improvement and the Timeliness of Corporate Annual Reports [Volume 5, Issue 1, 2016, Pages 93-114]
-
Change in Non-Current Operating Assets
e Information Content of Non-current Operating Assets in Capital Raising Prospectus [Volume 11, Issue 2, 2022]
-
Client Identification
The Effect of Auditor Advocacy Attitudes and Client Identification on Auditor's Initial Judgment and Search Strategy of Evidence [Volume 8, Issue 1, 2019, Pages 7-42]
-
Cloze Index
Assessment Readability and Understandability of Accounting Standards by Accountants and Auditors Using Flesch and Cloze Indexes [Volume 7, Issue 2, 2018, Pages 241-274]
-
Coding Method
The Relation of Corporate Social Responsibility and Auditor Selection; Focusing on Firms’ Auditors Reputation [Volume 8, Issue 1, 2019, Pages 43-66]
-
Cognitive Load Theory
The Impact of Financial Instrument Reporting Complexity on Investors' Cognitive and Judgmental Components: Experimental Evidence in the Framework of Cognitive Load Theory (CLT) [Volume 9, Issue 2, 2020, Pages 191-226]
-
Combination Ratio of Uncertainty
The Impact of Information Sources Combination on the Information Content of Annual Financial Reports [Volume 7, Issue 2, 2018, Pages 179-204]
-
Commitment to public interest
The effect of privatization on the professionalism of auditors in the Iranian audit environment [Volume 11, Issue 1, 2022, Pages 151-186]
-
Companies financial reports
English Investigating the Relationship Between Corporate Characteristics and Information Disclosure in Management Commentary in Firms Listed in Tehran Stock Exchange (TSE) [Volume 11, Issue 1, 2022, Pages 263-302]
-
Company life cycle
Examination the Relationship between the Life-Cycle and Cost of Capital of the listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 141-170]
-
Company Market Value
The Effect of Management Interpretative Report Regulations on the Simultaneous Relationship between the Company's Market Value and Risk Sentiment in Annual Reports Using the System of Simultaneous Equations [Volume 11, Issue 2, 2022]
-
Company Size
Audit Committee and Entropy of financial Statements [Volume 7, Issue 1, 2018, Pages 143-170]
-
Compensation
Accounting Competence, Compensation, and the Aggressive Reporting Approach in Financial Statements Restatement [Volume 12, Issue 2, 2023, Pages 145-172]
-
Competency and Performance of Internal Audit Work
Internal Audit Quality Model [Volume 8, Issue 2, 2019, Pages 7-38]
-
Competition in Industry Market
The Relationship between Market Competition and Enterprise Risk Management base on Financial Reporting with Management`s Decisions [Volume 5, Issue 2, 2016, Pages 173-201]
-
Competition in Product Market
The Relationship between Market Competition and Enterprise Risk Management base on Financial Reporting with Management`s Decisions [Volume 5, Issue 2, 2016, Pages 173-201]
-
Conditional Conservatism
An Investigation on the Effect of Conditional and Unconditional Conservatism of Accounting and Auditing Information on Future Stock Prices Crash Risk: New Evidence from Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 115-140]
-
Conditional Conservatism
An Investigation of Conditional and Unconditional Conservatism Effects on Corporate Investment Behavior [Volume 2, Issue 2, 2013, Pages 29-46]
-
Conditional Conservatism
Relationship between Excess Cash and Conditional Conservatism with Emphasis on the Moderating Role of Net Cash Returned to Debtholders and Equityholders [Volume 12, Issue 1, 2023, Pages 199-225]
-
Conservatism
Impact of Conservatism and Disclosure Quality on Cost of Equity Capital [Volume 1, Issue 1, 2012, Pages 75-106]
-
Conservatism
The Impact of Accounting Conservatism on Optimization of Investment [Volume 3, Issue 2, 2014, Pages 99-122]
-
Conservatism
Conservatism and Value Relevance of Accounting Information [Volume 2, Issue 1, 2013, Pages 45-61]
-
Conservatism
An Investigation of Conditional and Unconditional Conservatism Effects on Corporate Investment Behavior [Volume 2, Issue 2, 2013, Pages 29-46]
-
Conservatism
Impact of Management Ability on Information Disclosure Quality with an Emphasis on Conservatism [Volume 7, Issue 1, 2018, Pages 71-90]
-
Conservatism
The Role of Accounting Conservatism in Firms' Achievement of Target Financial Leverage [Volume 12, Issue 1, 2023, Pages 69-92]
-
Constraints. Moral Hazard
An Investigation of the Moral Hazard of Controlling Shareholders and Financing Constraints [Volume 7, Issue 2, 2018, Pages 73-98]
-
Controlling Shareholders
An Investigation of the Moral Hazard of Controlling Shareholders and Financing Constraints [Volume 7, Issue 2, 2018, Pages 73-98]
-
Control Risk
Ranking and Investigating Independent Auditors’ Attitudes towards Factors Affecting Auditing Risk [Volume 5, Issue 2, 2016, Pages 63-92]
-
Corporate Characteristics
Identifying and ranking Factors Influencing Levels of Corporate Social Responsibility Disclosure using Data Mining [Volume 6, Issue 2, 2017, Pages 7-46]
-
Corporate Citizenship Reporting
A Model of Financial and Non-Financial Reporting in Banks: By Indexing the Corporate Citizenship Reporting [Volume 7, Issue 1, 2018, Pages 43-70]
-
Corporate Governance
Surveying the relationship between Liquidity, Corporate Governance and the Value of Public Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2014, Pages 49-74]
-
Corporate Governance
Explaining the Role of Corporate Governance on Value Creation with Considering value Based Management [Volume 3, Issue 2, 2014, Pages 23-46]
-
Corporate Governance
Investigating the Relationship between Corporate Governance Mechanism and the Reduction of Audit Report Delay for the Companies Listed on Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 75-98]
-
Corporate Governance
The Relationship between Firm Performance, Corporate Governance and Environmental Disclosure Quality [Volume 3, Issue 2, 2014, Pages 123-146]
-
Corporate Governance
Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting [Volume 4, Issue 1, 2015, Pages 53-80]
-
Corporate Governance
Forecast Factors Affecting the Agency Cost and Quality of Information Disclosure [Volume 5, Issue 1, 2016, Pages 7-24]
-
Corporate Governance
The Impact of Corporate Governance Mechanism on Financial Performance and Information Transparency [Volume 2, Issue 2, 2013, Pages 123-148]
-
Corporate Governance
Identifying and ranking Factors Influencing Levels of Corporate Social Responsibility Disclosure using Data Mining [Volume 6, Issue 2, 2017, Pages 7-46]
-
Corporate Governance
Impact of Comparability of Financial Statements on the Level of Cash Holdings with an Emphasis on the Role of Financial Reporting Quality, Financing Constraints and Corporate Governance [Volume 7, Issue 2, 2018, Pages 275-306]
-
Corporate Governance
A Survey on the Relationship between Product Market Competition with Cost Stickiness Behavior and Corporate Governance [Volume 8, Issue 1, 2019, Pages 119-146]
-
Corporate Governance
Identification of Voluntary Disclosure Indicators and Corporate Governance: The gap between current and expected Situations [Volume 8, Issue 1, 2019, Pages 67-95]
-
Corporate Governance
Examining the Effect of External Monitoring on the Relationship between Social Capital and Probability of Fraud [Volume 9, Issue 2, 2020, Pages 77-114]
-
Corporate Governance
The Effect of Managers' Ability on the Value Relevance of Earnings with Emphasis on the Role of Corporate Governance and Product Market Power [Volume 10, Issue 18, 2021, Pages 73-98]
-
Corporate Governance
English Investigating the Relationship Between Corporate Characteristics and Information Disclosure in Management Commentary in Firms Listed in Tehran Stock Exchange (TSE) [Volume 11, Issue 1, 2022, Pages 263-302]
-
Corporate Governance
Investigating the Effect of Media Coverage on Stock Price Synchronization Considering the Moderating Role of Corporate Governance and Information Transparency [Volume 11, Issue 2, 2022]
-
Corporate Governance
the relationship between the company's sustainability performance and the dividend policy, considering the role of corporate governance and institutional ownership [Volume 12, Issue 1, 2023, Pages 41-68]
-
Corporate Governance
Corporate Governance, financial reporting quality and Performance in Tehran Stock Exchange with Emphasis on coronavirus [Volume 12, Issue 2, 2023, Pages 251-280]
-
Corporate Governance Mechanism
Corporate Governance and Earning Downside Risk [Volume 9, Issue 1, 2020, Pages 93-116]
-
Corporate Governance Structure
Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting [Volume 4, Issue 1, 2015, Pages 53-80]
-
Corporate Income Tax
The Impact of Corporate Tax Rate Change for Earnings Management: The Case Study Reform Taxation Act in 1380 [Volume 2, Issue 1, 2013, Pages 25-44]
-
Corporate Size
Study the Effect of Moderating Corporate Size on the Relationship between Financial Crisis, Ownership Structure and Tax Management [Volume 7, Issue 2, 2018, Pages 205-240]
-
Corporate Value
Investigation the Relationship between Performance Evaluation Criteria and Corporate Value [Volume 5, Issue 1, 2016, Pages 51-72]
-
Cost anti-stickiness
The Moderating Effect of Future Expectations and Changes to Past Sales on Cost of Behavioral Asymmetry [Volume 4, Issue 2, 2015, Pages 99-124]
-
Cost-Benefits Analysis
Feasibility and providing a framework for applying International Financial Reporting Standards for Small and Medium-sized Enterprises in Iran [Volume 11, Issue 1, 2022, Pages 29-75]
-
Cost of Capital
The Relationship between Information disclosure and Cost of Capital in Entities Listed on Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2014, Pages 97-118]
-
Cost of Capital
The Effect of Information Quality on Systematic Risk and Cost of capital [Volume 4, Issue 1, 2015, Pages 171-196]
-
Cost of Capital
Studying the Effect of Earnings Announcement Lag on the Relation between Voluntary Disclosure and Cost of Equity [Volume 6, Issue 1, 2017, Pages 127-152]
-
Cost of Capital
Intra-Industry Connectedness, Earnings Response Coefficient, Earnings Forecasts Quantity and Cost of Capital. [Volume 6, Issue 2, 2017, Pages 203-232]
-
Cost of Capital
The Effect of Liquidity Risk on the Relationship between Information Quality and Cost of Capital [Volume 9, Issue 1, 2020, Pages 67-91]
-
Cost of Equity
Corporate Life Cycle and Cost of Capital [Volume 5, Issue 2, 2016, Pages 39-62]
-
Cost of Equity Capital
Impact of Conservatism and Disclosure Quality on Cost of Equity Capital [Volume 1, Issue 1, 2012, Pages 75-106]
-
Cost of Equity Capital
Economic Links and the Effect of Earnings Quality on
Market Risk [Volume 8, Issue 2, 2019, Pages 57-85]
-
Costs- Benefits and Consequences of Accounting Standards
Assessment of Accounting Standard of Retirement Benefit Plans [Volume 7, Issue 2, 2018, Pages 99-140]
-
Cost Stickiness
The Moderating Effect of Future Expectations and Changes to Past Sales on Cost of Behavioral Asymmetry [Volume 4, Issue 2, 2015, Pages 99-124]
-
Cost Stickiness
A Survey on the Effect of Managerial Ability on Cost Stickiness Using DEA Approach [Volume 6, Issue 2, 2017, Pages 261-283]
-
Cost Stickiness
A Survey on the Relationship between Product Market Competition with Cost Stickiness Behavior and Corporate Governance [Volume 8, Issue 1, 2019, Pages 119-146]
-
COVID-19
Corporate Governance, financial reporting quality and Performance in Tehran Stock Exchange with Emphasis on coronavirus [Volume 12, Issue 2, 2023, Pages 251-280]
-
Creative Accounting
Investigating the effect of creative accounting on the heterogeneous perception of investors [Volume 12, Issue 2, 2023, Pages 103-143]
-
Credit Rating and Financial Constraint
Managerial ability and trade credit: Emphasizing the role of credit rating and financial constraints [Volume 12, Issue 1, 2023, Pages 93-126]
D
-
Data Envelopment Analysis
A Survey on the Effect of Managerial Ability on Cost Stickiness Using DEA Approach [Volume 6, Issue 2, 2017, Pages 261-283]
-
Data mining
Identifying and ranking Factors Influencing Levels of Corporate Social Responsibility Disclosure using Data Mining [Volume 6, Issue 2, 2017, Pages 7-46]
-
Datamining
Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2018, Pages 7-44]
-
Data mining methods
Predicting Accounting Misstatements Using Data Mining in Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2020, Pages 257-286]
-
DCAPM
Investigation of CAPM explanatory ability in comparison with DCAPM [Volume 1, Issue 1, 2012, Pages 107-132]
-
Definition of SMEs
Feasibility and providing a framework for applying International Financial Reporting Standards for Small and Medium-sized Enterprises in Iran [Volume 11, Issue 1, 2022, Pages 29-75]
-
Delay in issuing the report of independent auditor
Internal Audit Function Quality, Financial reporting Quality and the Delay of the External Auditor's Report Issuance [Volume 10, Issue 2, 2021, Pages 259-286]
-
Detection Risk
Ranking and Investigating Independent Auditors’ Attitudes towards Factors Affecting Auditing Risk [Volume 5, Issue 2, 2016, Pages 63-92]
-
Dialogic Accounting
Effect of Dialogic Accounting on the Accounting Professional Maturity [Volume 11, Issue 1, 2022, Pages 329-365]
-
Different Financial Reporting Attributes
The Effect of Different Financial Reporting Attributes on Decline the Predictive Ability of Bankruptcy Models [Volume 3, Issue 1, 2014, Pages 29-48]
-
Dirty Documents
The Effects of Irrelevant Information and Minor Error in Client Documents on Auditor’s Skeptical Judgment [Volume 9, Issue 1, 2020, Pages 35-66]
-
Disclosing Information
Comparing the impact of different models of social responsibilities information disclosure to reduce of financial constraints [Volume 9, Issue 1, 2020, Pages 163-192]
-
Disclosure Index
Presentation of a disclosure quality index fitted for the reporting environment and information needs of users of the annual reports of listed companies in TSE [Volume 9, Issue 1, 2020, Pages 193-222]
-
Disclosure Quality
Impact of Conservatism and Disclosure Quality on Cost of Equity Capital [Volume 1, Issue 1, 2012, Pages 75-106]
-
Disclosure Quality
Reviewing the Relationship between Financial Reporting Quality and Auditor Opinion in Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 47-74]
-
Disclosure Quality
Impact of Management Ability on Information Disclosure Quality with an Emphasis on Conservatism [Volume 7, Issue 1, 2018, Pages 71-90]
-
Disclosure Quality
The Impact of Disclosure Quality and Quality of Information Environment on Dividend Smoothing [Volume 8, Issue 2, 2019, Pages 117-140]
-
Disclosure Score
Investigating the Effect of Audit Committee's Activities on Financial Reporting [Volume 6, Issue 1, 2017, Pages 35-66]
-
Discretionary Accrual Items
The Impact of Managers' Ability on the Consequences of Corporate Opacity [Volume 10, Issue 18, 2021, Pages 149-185]
-
Discretionary accruals
Investigating the Information content of Earnings and Cash and Accruals Components in Explaining Market Value of Firms [Volume 4, Issue 2, 2015, Pages 33-54]
-
Discretionary accruals
The Impact of Corporate Tax Rate Change for Earnings Management: The Case Study Reform Taxation Act in 1380 [Volume 2, Issue 1, 2013, Pages 25-44]
-
Distracted Institutional Investors
The Effect of Distracted Institutional Investors on Socially Responsibility [Volume 12, Issue 1, 2023, Pages 127-161]
-
Dividend Payment
The Effect of Dividend Payment on Future Stock Price Crash Risk with Considering Effect Free Cash Flow and Information Asymmetric [Volume 6, Issue 2, 2017, Pages 131-158]
-
Dividend Policy
Effect of Free Cash Flow on Dividend Policy in Life Cycle of Companies [Volume 1, Issue 1, 2012, Pages 51-74]
-
Dividend Policy
the relationship between the company's sustainability performance and the dividend policy, considering the role of corporate governance and institutional ownership [Volume 12, Issue 1, 2023, Pages 41-68]
-
Dividend reporting and Long-term and Short-term trends Performance criteria and Dividend
Dividend Reporting Information Content Based on the Failure of Long-Term and Short-Term Trend Incremental and Decreasing Company performance Criteria [Volume 6, Issue 2, 2017, Pages 159-202]
-
Dividend Smoothing
The Impact of Disclosure Quality and Quality of Information Environment on Dividend Smoothing [Volume 8, Issue 2, 2019, Pages 117-140]
-
Downside Beta
Investigation of CAPM explanatory ability in comparison with DCAPM [Volume 1, Issue 1, 2012, Pages 107-132]
-
Downward earnings management
A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin [Volume 3, Issue 1, 2014, Pages 75-96]
-
DuPont Analysis
Investigating the Effect of Accounting System on the DuPont Analysis by Market Participants [Volume 6, Issue 1, 2017, Pages 183-208]
E
-
Earnings
The Effect of Market Efficiency on Value Relevance of Accounting Information [Volume 1, Issue 1, 2012, Pages 7-26]
-
Earnings Autocorrelation
Investigating the Post-Earnings Announcement Drift at Firms and Market Levels [Volume 2, Issue 1, 2013, Pages 107-129]
-
Earnings Forecast
Investigating the Relationship Between Stock Return Volatility and Management Earnings Forecast Errors [Volume 4, Issue 2, 2015, Pages 7-32]
-
Earnings Forecast
Earnings Quality and Profitability Forecast [Volume 5, Issue 2, 2016, Pages 119-142]
-
Earnings Forecast Error
The Impact of Managers' Ability on the Consequences of Corporate Opacity [Volume 10, Issue 18, 2021, Pages 149-185]
-
Earnings Forecasts Quantity
Intra-Industry Connectedness, Earnings Response Coefficient, Earnings Forecasts Quantity and Cost of Capital. [Volume 6, Issue 2, 2017, Pages 203-232]
-
Earnings Management
Comparing Models of Predicting Accruals for Determining Earnings Management [Volume 1, Issue 1, 2012, Pages 27-50]
-
Earnings Management
Forecast Factors Affecting the Agency Cost and Quality of Information Disclosure [Volume 5, Issue 1, 2016, Pages 7-24]
-
Earnings Management
The Impact of Corporate Tax Rate Change for Earnings Management: The Case Study Reform Taxation Act in 1380 [Volume 2, Issue 1, 2013, Pages 25-44]
-
Earnings Management
The Study of Relationship between Operating Cash Flows, Earnings Opacity and Stock Price Crash Risk [Volume 2, Issue 1, 2013, Pages 63-88]
-
Earnings Management
The Impact of Corporate Governance Mechanism on Financial Performance and Information Transparency [Volume 2, Issue 2, 2013, Pages 123-148]
-
Earnings Management
The Effect of Precision and Sensitivity Dimensions of profit on Board of Directors Bonus [Volume 6, Issue 1, 2017, Pages 153-182]
-
Earnings Management
Effect of Auditor’s Opinion on Stability of Dividend and Free Cash Flow [Volume 7, Issue 1, 2018, Pages 223-247]
-
Earnings Management
Performance of Managers in Facing Earnings Thresholds: Evidence from the Role of Sustainability Reporting [Volume 8, Issue 2, 2019, Pages 141-168]
-
Earnings Management
The role of Auditor’s Narcissism on Reduced Earnings Management [Volume 12, Issue 2, 2023, Pages 281-304]
-
Earnings Management based on Accruals
The Effect of Voluntary Disclosure on Earnings Management: Structural Equation Modeling Approach [Volume 5, Issue 1, 2016, Pages 141-168]
-
Earnings Opacity
The Study of Relationship between Operating Cash Flows, Earnings Opacity and Stock Price Crash Risk [Volume 2, Issue 1, 2013, Pages 63-88]
-
Earnings Persistence
Reviewing the Relationship between Financial Reporting Quality and Auditor Opinion in Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 47-74]
-
Earnings Persistence and Earnings
Evaluating the Relationship between Audit Opinion and Earnings Persistence [Volume 4, Issue 2, 2015, Pages 55-80]
-
Earnings Predictability
Value Relevance and Earnings Predictability of Earnings’ Components: Employee Expenses [Volume 5, Issue 1, 2016, Pages 115-140]
-
Earnings Quality
A Comparative Approach to the Study of Methods for Measuring Earnings Quality [Volume 1, Issue 1, 2012, Pages 133-154]
-
Earnings Quality
Earnings Quality and Profitability Forecast [Volume 5, Issue 2, 2016, Pages 119-142]
-
Earnings Quality
Economic Links and the Effect of Earnings Quality on
Market Risk [Volume 8, Issue 2, 2019, Pages 57-85]
-
Earnings Quality
The reversal of accrual innovations and their conversion into cash flows [Volume 9, Issue 2, 2020, Pages 47-76]
-
Earnings Quality Measurement
A Comparative Approach to the Study of Methods for Measuring Earnings Quality [Volume 1, Issue 1, 2012, Pages 133-154]
-
Earnings Response Coefficient
The Effect of Precision and Sensitivity Dimensions of profit on Board of Directors Bonus [Volume 6, Issue 1, 2017, Pages 153-182]
-
Earnings Response Coefficient
Intra-Industry Connectedness, Earnings Response Coefficient, Earnings Forecasts Quantity and Cost of Capital. [Volume 6, Issue 2, 2017, Pages 203-232]
-
Earnings Surprise
Investigating the Post-Earnings Announcement Drift at Firms and Market Levels [Volume 2, Issue 1, 2013, Pages 107-129]
-
Earnings Surprises
Identifying the Factors Affecting Post-Earnings-Announcement Drift [Volume 2, Issue 1, 2013, Pages 7-23]
-
Economically related firms
Economic Links and the Effect of Earnings Quality on
Market Risk [Volume 8, Issue 2, 2019, Pages 57-85]
-
Economic Consequences
Meta-analysis of IFRS Adoption and Value Relevance of Accounting Information [Volume 6, Issue 2, 2017, Pages 85-130]
-
Economic Development
The Role of Stock Market Development on Promoting Concepts of Financial Reporting [Volume 10, Issue 18, 2021, Pages 227-270]
-
Economic Development
Investigating the Role of Stock Market Development on Political and Ethical Dimensions of Management Behaviors [Volume 11, Issue 2, 2022]
-
Economic Value Added
Investigation the Relationship between Performance Evaluation Criteria and Corporate Value [Volume 5, Issue 1, 2016, Pages 51-72]
-
Effective Tax Rate
Investigating the Effects of Board Size and Independence on Tax Aggressiveness [Volume 3, Issue 1, 2014, Pages 7-28]
-
Enterprise risk Management
Enterprise risk management and its implications for financial reporting quality [Volume 10, Issue 2, 2021, Pages 93-131]
-
Enterprise Risk Management base on Financial Reporting
The Relationship between Market Competition and Enterprise Risk Management base on Financial Reporting with Management`s Decisions [Volume 5, Issue 2, 2016, Pages 173-201]
-
Entropy of Financial Statements
Audit Committee and Entropy of financial Statements [Volume 7, Issue 1, 2018, Pages 143-170]
-
Environmental Disclosure Quality
The Relationship between Firm Performance, Corporate Governance and Environmental Disclosure Quality [Volume 3, Issue 2, 2014, Pages 123-146]
-
Environmental Reporting
Investigating The impact of environmental, social and governance (ESG) reporting on investor risk perception [Volume 12, Issue 2, 2023, Pages 73-102]
-
Environmental uncertainty
Organizational Concentration and Efficiency of Internal Capital Markets of Business Groups in Resource Allocation and Performance; Emphasizing the Moderating Role of Environmental Uncertainty [Volume 11, Issue 2, 2022]
-
Estimation Risk *
The Relationship between Information disclosure and Cost of Capital in Entities Listed on Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2014, Pages 97-118]
-
Ethical Orientation
The Effect of Machiavellianism on Auditors' Attitudes toward Marketing Activities with the Mediating Role of Ethical Orientation [Volume 10, Issue 2, 2021, Pages 35-60]
-
Ethical Values
The Role of Auditors’ Mindset, Moral Values and Behavioral Deviations on Their Professional Skepticism [Volume 6, Issue 2, 2017, Pages 47-84]
-
Event Study
Announcement of Forecasted Earnings Per Share Adjustments and Stock Prices [Volume 2, Issue 1, 2013, Pages 131-146]
-
Evidence Search Strategy
The Effect of Auditor Advocacy Attitudes and Client Identification on Auditor's Initial Judgment and Search Strategy of Evidence [Volume 8, Issue 1, 2019, Pages 7-42]
-
Excess Cash
Relationship between Excess Cash and Conditional Conservatism with Emphasis on the Moderating Role of Net Cash Returned to Debtholders and Equityholders [Volume 12, Issue 1, 2023, Pages 199-225]
-
Exchange Traded Fund (ETF)
Identifying the Relationship Between the Trading Volume with the Returns of Tradable Investment Funds in Tehran Stock Exchange; Using Quantile Regression [Volume 12, Issue 2, 2023, Pages 173-213]
-
Expectation Gap
Investigating the Audit Expectation Gap between External Auditors and Users of Auditing Services [Volume 6, Issue 1, 2017, Pages 67-88]
-
Expert Services
Auditors' views on the factors affecting the use of expert services in auditing [Volume 9, Issue 2, 2020, Pages 7-46]
-
Explanatory power
Comparison of Accounting Approach with Hazard Models in Dimension of Explanatory Power for Bankruptcy Prediction [Volume 4, Issue 2, 2015, Pages 125-144]
-
Extensible Business Reporting Language
Effect of Using Extensible Business Reporting Language on Transparency of Financial Information in Listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2019, Pages 147-171]
F
-
Fair Value
Macro Impediments of Implementing Fair Value Accounting in Iran’s Banking Industry [Volume 10, Issue 18, 2021, Pages 303-342]
-
Fama and French Five-Factor Model
Fama and French Five-Factor Model with Emphasis on Firm’s Life Cycle Hypothesis [Volume 5, Issue 2, 2016, Pages 93-118]
-
Field of Study
Auditor’s Perceptions of Reasonable Assurance in Audit Work [Volume 4, Issue 1, 2015, Pages 81-114]
-
Financial and Nonfinancial Information
Identification of Integrated Reporting Parts and Components Emphasizing the Confirmatory Factor Analysis Approach [Volume 10, Issue 2, 2021, Pages 171-203]
-
Financial and Non-Financial Reporting
A Model of Financial and Non-Financial Reporting in Banks: By Indexing the Corporate Citizenship Reporting [Volume 7, Issue 1, 2018, Pages 43-70]
-
Financial Components
Designing a Framework for Universities Annual Reports [Volume 11, Issue 2, 2022]
-
Financial Constraint
Impact of Comparability of Financial Statements on the Level of Cash Holdings with an Emphasis on the Role of Financial Reporting Quality, Financing Constraints and Corporate Governance [Volume 7, Issue 2, 2018, Pages 275-306]
-
Financial Constraints
The Impact of Corporate Cash Holdings and Financial Constraints
on Investment-Cash Flow Sensitivity [Volume 2, Issue 2, 2013, Pages 149-174]
-
Financial Constraints
Investigate the Relationship of Financial Constraints and Positive and Negative Free Cash Flow on Overinvestment and Underinvestment in Corporate Assets Using the Static and Dynamic Model [Volume 6, Issue 2, 2017, Pages 233-260]
-
Financial Constraints
Comparing the impact of different models of social responsibilities information disclosure to reduce of financial constraints [Volume 9, Issue 1, 2020, Pages 163-192]
-
Financial Information Quality.
Price information content and stock return synchronicity: Evidence from information theory and disruption [Volume 9, Issue 2, 2020, Pages 155-190]
-
Financial instability
Identifying and Ranking the Factors Affecting the Firms Financial Stability [Volume 10, Issue 18, 2021, Pages 187-226]
-
Financial Ratios
The Effect of Different Financial Reporting Attributes on Decline the Predictive Ability of Bankruptcy Models [Volume 3, Issue 1, 2014, Pages 29-48]
-
Financial Ratios
Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2018, Pages 7-44]
-
Financial Reporting
Investigating the Impaet of Intensity of the restated profit on Firm Value [Volume 5, Issue 1, 2016, Pages 73-92]
-
Financial Reporting
The Role of Auditors’ Mindset, Moral Values and Behavioral Deviations on Their Professional Skepticism [Volume 6, Issue 2, 2017, Pages 47-84]
-
Financial Reporting
Real Earnings Management and Financial Reporting Readability [Volume 7, Issue 2, 2018, Pages 45-72]
-
Financial Reporting
Financial reporting and the phenomenon of investors' mental anchors in the Tehran Stock Exchange [Volume 9, Issue 2, 2020, Pages 115-154]
-
Financial Reporting
Systematic Analysis and Evaluation of Information Disclosure Criteria of Business Models [Volume 10, Issue 18, 2021, Pages 99-148]
-
Financial Reporting
The Role of financial reporting in fixing investment opportunities uncertainty [Volume 10, Issue 2, 2021, Pages 233-257]
-
Financial Reporting Complexity
The Impact of Financial Instrument Reporting Complexity on Investors' Cognitive and Judgmental Components: Experimental Evidence in the Framework of Cognitive Load Theory (CLT) [Volume 9, Issue 2, 2020, Pages 191-226]
-
Financial Reporting Quality
Impact of Comparability of Financial Statements on the Level of Cash Holdings with an Emphasis on the Role of Financial Reporting Quality, Financing Constraints and Corporate Governance [Volume 7, Issue 2, 2018, Pages 275-306]
-
Financial Reporting Quality
Enterprise risk management and its implications for financial reporting quality [Volume 10, Issue 2, 2021, Pages 93-131]
-
Financial Reporting Quality
The Effect of Accounting Comparability on the Relationship between Financial Reporting Quality and CEO Compensation [Volume 10, Issue 2, 2021, Pages 205-232]
-
Financial Reporting Quality
Corporate Governance, financial reporting quality and Performance in Tehran Stock Exchange with Emphasis on coronavirus [Volume 12, Issue 2, 2023, Pages 251-280]
-
Financial Reporting Quality Measures
Evaluating the Effect of Financial Reporting Quality Measurement Proxies on Future Growth through Firms’ Life Cycle Stages [Volume 5, Issue 2, 2016, Pages 143-172]
-
Financial Restatements
Investigating the Impaet of Intensity of the restated profit on Firm Value [Volume 5, Issue 1, 2016, Pages 73-92]
-
Financial Statement Restatement
Accounting Competence, Compensation, and the Aggressive Reporting Approach in Financial Statements Restatement [Volume 12, Issue 2, 2023, Pages 145-172]
-
Financial Statements
Predicting Accounting Misstatements Using Data Mining in Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2020, Pages 257-286]
-
Financial Statements Comparability
Impact of Comparability of Financial Statements on the Level of Cash Holdings with an Emphasis on the Role of Financial Reporting Quality, Financing Constraints and Corporate Governance [Volume 7, Issue 2, 2018, Pages 275-306]
-
Financial Statements Comparability
The relationship between financial statements comparability and stock price crash risk with an emphasis on the role of information asymmetry [Volume 8, Issue 1, 2019, Pages 173-206]
-
Financial Statements Information
Fama and French Five-Factor Model with Emphasis on Firm’s Life Cycle Hypothesis [Volume 5, Issue 2, 2016, Pages 93-118]
-
Financing
An Investigation of the Moral Hazard of Controlling Shareholders and Financing Constraints [Volume 7, Issue 2, 2018, Pages 73-98]
-
Firm Characteristics
A Comprehensive Investigation of Intra-Organizational Factors Affecting Financial Fraud: Evidence from the Tehran Stock Exchange [Volume 11, Issue 2, 2022]
-
Firm growth
Evaluating the Effect of Financial Reporting Quality Measurement Proxies on Future Growth through Firms’ Life Cycle Stages [Volume 5, Issue 2, 2016, Pages 143-172]
-
Firm Life Cycle
Corporate Life Cycle and Cost of Capital [Volume 5, Issue 2, 2016, Pages 39-62]
-
Firm Performance
The Relationship between Firm Performance, Corporate Governance and Environmental Disclosure Quality [Volume 3, Issue 2, 2014, Pages 123-146]
-
Firm Performance
The Role of Accounting Conservatism in the Relationship between Ownership Structure and Firm Performance [Volume 8, Issue 2, 2019, Pages 235-257]
-
Firm Performance
Corporate Governance, financial reporting quality and Performance in Tehran Stock Exchange with Emphasis on coronavirus [Volume 12, Issue 2, 2023, Pages 251-280]
-
Firm Risk
The effect of marketing capability on the relationship between corporate social responsibility and cash flow volatility [Volume 11, Issue 1, 2022, Pages 303-328]
-
Firm Value
Investigating the Impaet of Intensity of the restated profit on Firm Value [Volume 5, Issue 1, 2016, Pages 73-92]
-
Firm Value *
Surveying the relationship between Liquidity, Corporate Governance and the Value of Public Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2014, Pages 49-74]
-
Flesch Index
Assessment Readability and Understandability of Accounting Standards by Accountants and Auditors Using Flesch and Cloze Indexes [Volume 7, Issue 2, 2018, Pages 241-274]
-
Forensic Accounting
Forensic Accounting Education in Accounting Curriculum: Academicians and Practitioners Opinions [Volume 9, Issue 1, 2020, Pages 117-162]
-
Forensic Accounting
Pattern of Factors Affecting the Occurrence of Fraud in the Financial Statements of Iranian Companies with Forensic Accounting Approach: Based on Thematic Analysis Method (Theme) [Volume 11, Issue 2, 2022]
-
Forensic Accounting Education
Forensic Accounting Education in Accounting Curriculum: Academicians and Practitioners Opinions [Volume 9, Issue 1, 2020, Pages 117-162]
-
Fraud
Forensic Accounting Education in Accounting Curriculum: Academicians and Practitioners Opinions [Volume 9, Issue 1, 2020, Pages 117-162]
-
Fraud
Impact of Investor Optimism on Accounting Misconduct: Evidence From fraud and Big-Bath Accounting [Volume 11, Issue 1, 2022, Pages 77-113]
-
Fraud
Pattern of Factors Affecting the Occurrence of Fraud in the Financial Statements of Iranian Companies with Forensic Accounting Approach: Based on Thematic Analysis Method (Theme) [Volume 11, Issue 2, 2022]
-
Fraud Probability
Examining the Effect of External Monitoring on the Relationship between Social Capital and Probability of Fraud [Volume 9, Issue 2, 2020, Pages 77-114]
-
Free Cash Flow
Effect of Free Cash Flow on Dividend Policy in Life Cycle of Companies [Volume 1, Issue 1, 2012, Pages 51-74]
-
Free Cash Flow
Investigating the Effect of Free Cash Flow (FCF) on ROA, ROS and Rate of Growth of Profit in Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 7-27]
-
Free Cash Flow
The Effect of Dividend Payment on Future Stock Price Crash Risk with Considering Effect Free Cash Flow and Information Asymmetric [Volume 6, Issue 2, 2017, Pages 131-158]
-
Free Cash Flow
Effect of Auditor’s Opinion on Stability of Dividend and Free Cash Flow [Volume 7, Issue 1, 2018, Pages 223-247]
-
Free Cash Flows
Investigation the Relationship between Performance Evaluation Criteria and Corporate Value [Volume 5, Issue 1, 2016, Pages 51-72]
-
Fulmer Model
A Comparative Study of Bankruptcy Prediction Models of Fulmer and Springate in accepted Companies in Tehran Stock Exchang [Volume 2, Issue 2, 2013, Pages 81-100]
-
Future Performance
Mediator Role of Government Ownership on Relationship between Real Earnings Management and Future Performance [Volume 7, Issue 1, 2018, Pages 111-142]
-
Future performance Content Information
Dividend Reporting Information Content Based on the Failure of Long-Term and Short-Term Trend Incremental and Decreasing Company performance Criteria [Volume 6, Issue 2, 2017, Pages 159-202]
-
Future Profitability
Earnings Quality and Profitability Forecast [Volume 5, Issue 2, 2016, Pages 119-142]
-
Future Return
Investigating the Effect of Accounting System on the DuPont Analysis by Market Participants [Volume 6, Issue 1, 2017, Pages 183-208]
-
Future Stock Price Crash Risk
An Investigation on the Effect of Conditional and Unconditional Conservatism of Accounting and Auditing Information on Future Stock Prices Crash Risk: New Evidence from Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 115-140]
-
Future Stock Price Crash Risk
The Effect of Dividend Payment on Future Stock Price Crash Risk with Considering Effect Free Cash Flow and Information Asymmetric [Volume 6, Issue 2, 2017, Pages 131-158]
-
Fuzzy Delphi Technique
Identifying and Ranking the Factors Affecting the Firms Financial Stability [Volume 10, Issue 18, 2021, Pages 187-226]
G
-
Gap Analysis
Identification of Voluntary Disclosure Indicators and Corporate Governance: The gap between current and expected Situations [Volume 8, Issue 1, 2019, Pages 67-95]
-
Gender
Auditor’s Perceptions of Reasonable Assurance in Audit Work [Volume 4, Issue 1, 2015, Pages 81-114]
-
General Assembly of Shareholders
Factors Affecting on the Disregard of General Assembly towards Inspection Clauses in the Independent Auditor and Inspector Legal Report [Volume 10, Issue 18, 2021, Pages 7-33]
-
Government Ownership
Mediator Role of Government Ownership on Relationship between Real Earnings Management and Future Performance [Volume 7, Issue 1, 2018, Pages 111-142]
-
Grounded theory
Strategy of Modifying Balanced Scorecard Model with Islamic Approach: Grounded Theory Approach [Volume 8, Issue 2, 2019, Pages 209-234]
-
Grounded theory
Designing the Opinion Pattern of Independent Auditors Using the Grounded Theory Approach [Volume 11, Issue 2, 2022]
H
-
Hazard models
Comparison of Accounting Approach with Hazard Models in Dimension of Explanatory Power for Bankruptcy Prediction [Volume 4, Issue 2, 2015, Pages 125-144]
-
Historical Cost
Investigating the Effect of Accounting System on the DuPont Analysis by Market Participants [Volume 6, Issue 1, 2017, Pages 183-208]
-
Hot market
Investigation of overreaction in Iranian IPO of Tehran stock market, evidence of rationing effect [Volume 12, Issue 2, 2023, Pages 39-71]
-
Human Resources Barriers
Explain the Barriers to Using Information and Communication Technology (ICT) for Taxation [Volume 10, Issue 18, 2021, Pages 35-72]
I
-
Ideal gas law
Investigation of overreaction in Iranian IPO of Tehran stock market, evidence of rationing effect [Volume 12, Issue 2, 2023, Pages 39-71]
-
Implementation of Accounting Standards a demand from
implementation of international financial reporting standards in the insurance industry [Volume 9, Issue 2, 2020, Pages 227-256]
-
Implied cost of capital
Examination the Relationship between the Life-Cycle and Cost of Capital of the listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 141-170]
-
Independence
Internal Audit Quality Model [Volume 8, Issue 2, 2019, Pages 7-38]
-
Indexing
A Model of Financial and Non-Financial Reporting in Banks: By Indexing the Corporate Citizenship Reporting [Volume 7, Issue 1, 2018, Pages 43-70]
-
Information Asymmetry
Evaluating the Effect of Financial Reporting Quality Measurement Proxies on Future Growth through Firms’ Life Cycle Stages [Volume 5, Issue 2, 2016, Pages 143-172]
-
Information Asymmetry
The Effect of Dividend Payment on Future Stock Price Crash Risk with Considering Effect Free Cash Flow and Information Asymmetric [Volume 6, Issue 2, 2017, Pages 131-158]
-
Information Asymmetry
The relationship between financial statements comparability and stock price crash risk with an emphasis on the role of information asymmetry [Volume 8, Issue 1, 2019, Pages 173-206]
-
Information Asymmetry
The Impact of Managers' Ability on the Consequences of Corporate Opacity [Volume 10, Issue 18, 2021, Pages 149-185]
-
Information Content
Profits or Revenue؛ More Related to Stock Returns? [Volume 2, Issue 2, 2013, Pages 101-122]
-
Information Content of Stock Prices
Price information content and stock return synchronicity: Evidence from information theory and disruption [Volume 9, Issue 2, 2020, Pages 155-190]
-
Information Disclosure
The Relationship between Information disclosure and Cost of Capital in Entities Listed on Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2014, Pages 97-118]
-
Information Disclosure
A Model of Financial and Non-Financial Reporting in Banks: By Indexing the Corporate Citizenship Reporting [Volume 7, Issue 1, 2018, Pages 43-70]
-
Information Disclosure
Systematic Analysis and Evaluation of Information Disclosure Criteria of Business Models [Volume 10, Issue 18, 2021, Pages 99-148]
-
Information Disclosure
English Investigating the Relationship Between Corporate Characteristics and Information Disclosure in Management Commentary in Firms Listed in Tehran Stock Exchange (TSE) [Volume 11, Issue 1, 2022, Pages 263-302]
-
Information Environment
Management Forecasts and Unsystematic Risk: Role of Desirable Information Environment [Volume 8, Issue 2, 2019, Pages 39-55]
-
Information Need
Presentation of a disclosure quality index fitted for the reporting environment and information needs of users of the annual reports of listed companies in TSE [Volume 9, Issue 1, 2020, Pages 193-222]
-
Information Processing Style
The Effects of Machiavellianism, Affect and Information processing Styles on Fraudulent Financial Reporting [Volume 9, Issue 1, 2020, Pages 223-256]
-
Information Risk
Impact of Conservatism and Disclosure Quality on Cost of Equity Capital [Volume 1, Issue 1, 2012, Pages 75-106]
-
Information Risk
Audit Committee and Entropy of financial Statements [Volume 7, Issue 1, 2018, Pages 143-170]
-
Information Source Combination
The Impact of Information Sources Combination on the Information Content of Annual Financial Reports [Volume 7, Issue 2, 2018, Pages 179-204]
-
Information Transparency
The Impact of Corporate Governance Mechanism on Financial Performance and Information Transparency [Volume 2, Issue 2, 2013, Pages 123-148]
-
Information Transparency
Investigating the Effect of Media Coverage on Stock Price Synchronization Considering the Moderating Role of Corporate Governance and Information Transparency [Volume 11, Issue 2, 2022]
-
Information Transparency and Innovation
Investigating the Relationship between Company Innovation and Transparency of Accounting Information with Emphasis on the Moderating Role of Audit Dimensions [Volume 11, Issue 1, 2022, Pages 187-224]
-
Information Uncertainty
The Impact of Managers' Ability on the Consequences of Corporate Opacity [Volume 10, Issue 18, 2021, Pages 149-185]
-
Inherent Risk
Ranking and Investigating Independent Auditors’ Attitudes towards Factors Affecting Auditing Risk [Volume 5, Issue 2, 2016, Pages 63-92]
-
Initial Public Offering
Investigation of overreaction in Iranian IPO of Tehran stock market, evidence of rationing effect [Volume 12, Issue 2, 2023, Pages 39-71]
-
Institutional Owners
Impact of audit quality on disclosure of corporate social responsibility: The role of institutional owners [Volume 10, Issue 2, 2021, Pages 133-169]
-
Insurance Industry
implementation of international financial reporting standards in the insurance industry [Volume 9, Issue 2, 2020, Pages 227-256]
-
Integrated Reporting
Identification of Integrated Reporting Parts and Components Emphasizing the Confirmatory Factor Analysis Approach [Volume 10, Issue 2, 2021, Pages 171-203]
-
Intelligent Financial Monitoring
Providing a model for smart financial monitoring in the accounting and reporting system of the public sector [Volume 11, Issue 2, 2022]
-
Intensity of Restated Profitng
Investigating the Impaet of Intensity of the restated profit on Firm Value [Volume 5, Issue 1, 2016, Pages 73-92]
-
Internal Audit
Internal Audit Quality Model [Volume 8, Issue 2, 2019, Pages 7-38]
-
Internal Audit
The effect of internal audit performance on the use of data analytics by internal audit Functions [Volume 12, Issue 1, 2023, Pages 7-40]
-
Internal Audit Quality
Internal Audit Quality Model [Volume 8, Issue 2, 2019, Pages 7-38]
-
Internal Capital Markets of Business Groups
Organizational Concentration and Efficiency of Internal Capital Markets of Business Groups in Resource Allocation and Performance; Emphasizing the Moderating Role of Environmental Uncertainty [Volume 11, Issue 2, 2022]
-
International Financial Reporting Standards
Meta-analysis of IFRS Adoption and Value Relevance of Accounting Information [Volume 6, Issue 2, 2017, Pages 85-130]
-
International Financial Reporting Standards
implementation of international financial reporting standards in the insurance industry [Volume 9, Issue 2, 2020, Pages 227-256]
-
International Financial Reporting Standards
Macro Impediments of Implementing Fair Value Accounting in Iran’s Banking Industry [Volume 10, Issue 18, 2021, Pages 303-342]
-
International Financial Reporting Standards (IFRS)
Consequences of IFRS Implementation In The Iranian Banking Industry [Volume 10, Issue 2, 2021, Pages 61-90]
-
International Financial Reporting Standards(IFRS)
Barriers to the Implementation of International Financial Reporting Standards in Iranian Banking Industry [Volume 10, Issue 18, 2021, Pages 271-302]
-
Internet-based Corporate Disclosure Index
Influencing Factors on web-based Financial Information Disclosure [Volume 4, Issue 1, 2015, Pages 27-52]
-
Internet financial reporting
Identifying and Ranking of Effective Factors on Internet Financial Reporting Quality in Website of Firm listed on TSE [Volume 8, Issue 2, 2019, Pages 87-115]
-
Intra-industry Connectedness
Intra-Industry Connectedness, Earnings Response Coefficient, Earnings Forecasts Quantity and Cost of Capital. [Volume 6, Issue 2, 2017, Pages 203-232]
-
Intra-Industry Information Transfer
Intra-Industry Connectedness, Earnings Response Coefficient, Earnings Forecasts Quantity and Cost of Capital. [Volume 6, Issue 2, 2017, Pages 203-232]
-
Inventory liquidation costs
The Effect of Inventory Liquidation Costs on the Relationship between Accounting Quality and Trade Credit [Volume 11, Issue 1, 2022, Pages 7-28]
-
Investment Cash flow Sensitivity
The Impact of Corporate Cash Holdings and Financial Constraints
on Investment-Cash Flow Sensitivity [Volume 2, Issue 2, 2013, Pages 149-174]
-
Investment Decisions
An Investigation of Conditional and Unconditional Conservatism Effects on Corporate Investment Behavior [Volume 2, Issue 2, 2013, Pages 29-46]
-
Investment Opportunities
The Role of financial reporting in fixing investment opportunities uncertainty [Volume 10, Issue 2, 2021, Pages 233-257]
-
Investors
Financial reporting and the phenomenon of investors' mental anchors in the Tehran Stock Exchange [Volume 9, Issue 2, 2020, Pages 115-154]
-
Investors' Sentiments
The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 171-202]
-
Investors’ Heterogeneous Perceptions
Investigating the effect of creative accounting on the heterogeneous perception of investors [Volume 12, Issue 2, 2023, Pages 103-143]
-
Investors' optimism
Impact of Investor Optimism on Accounting Misconduct: Evidence From fraud and Big-Bath Accounting [Volume 11, Issue 1, 2022, Pages 77-113]
-
Investors' Sentiments
The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 203-222]
-
Iranian Banking Industry
Barriers to the Implementation of International Financial Reporting Standards in Iranian Banking Industry [Volume 10, Issue 18, 2021, Pages 271-302]
-
Iranian Banking Industry
Consequences of IFRS Implementation In The Iranian Banking Industry [Volume 10, Issue 2, 2021, Pages 61-90]
-
Iran’s Banking Industry
Macro Impediments of Implementing Fair Value Accounting in Iran’s Banking Industry [Volume 10, Issue 18, 2021, Pages 303-342]
-
Iran Stock Exchange
Fraudulent financial reporting throughthe view of fraud pentagontheory [Volume 12, Issue 1, 2023, Pages 267-300]
-
Irrelevant Information
The Effects of Irrelevant Information and Minor Error in Client Documents on Auditor’s Skeptical Judgment [Volume 9, Issue 1, 2020, Pages 35-66]
-
Islamic approach
Strategy of Modifying Balanced Scorecard Model with Islamic Approach: Grounded Theory Approach [Volume 8, Issue 2, 2019, Pages 209-234]
-
IT Audit
The effect of internal audit performance on the use of data analytics by internal audit Functions [Volume 12, Issue 1, 2023, Pages 7-40]
J
-
Judgment Accuracy
The Effect of Asymmetric Cost Behavior and Presentation Formats on Costs Prediction Accuracy: An Explanation of Brunswick`s Lens Model [Volume 6, Issue 1, 2017, Pages 7-34]
-
Judgment and Decision making
The Impact of Financial Instrument Reporting Complexity on Investors' Cognitive and Judgmental Components: Experimental Evidence in the Framework of Cognitive Load Theory (CLT) [Volume 9, Issue 2, 2020, Pages 191-226]
L
-
Life Cycle Hypothesis
Fama and French Five-Factor Model with Emphasis on Firm’s Life Cycle Hypothesis [Volume 5, Issue 2, 2016, Pages 93-118]
-
Life Cycle Stages
Evaluating the Effect of Financial Reporting Quality Measurement Proxies on Future Growth through Firms’ Life Cycle Stages [Volume 5, Issue 2, 2016, Pages 143-172]
-
Linear Model
The Effect of Asymmetric Cost Behavior and Presentation Formats on Costs Prediction Accuracy: An Explanation of Brunswick`s Lens Model [Volume 6, Issue 1, 2017, Pages 7-34]
-
Liquidity risk
The Effect of Liquidity Risk on the Relationship between Information Quality and Cost of Capital [Volume 9, Issue 1, 2020, Pages 67-91]
-
Longitudinal Change in Value Relevance
Profits or Revenue؛ More Related to Stock Returns? [Volume 2, Issue 2, 2013, Pages 101-122]
M
-
Management "
Investigating the relationships between the dimensions of the knowledge sharing pattern in auditing institutions with the knowledge management approach [Volume 12, Issue 1, 2023, Pages 163-198]
-
Management Accounting Techniques
The Effect of Disclosure of Sustainability Reporting Components on the Relationship between Applying Different Levels of Management Accounting Techniques to Value Creation [Volume 10, Issue 2, 2021, Pages 7-34]
-
Management commentary
English Investigating the Relationship Between Corporate Characteristics and Information Disclosure in Management Commentary in Firms Listed in Tehran Stock Exchange (TSE) [Volume 11, Issue 1, 2022, Pages 263-302]
-
Management Commentary Report
The Effect of Management Interpretative Report Regulations on the Simultaneous Relationship between the Company's Market Value and Risk Sentiment in Annual Reports Using the System of Simultaneous Equations [Volume 11, Issue 2, 2022]
-
Management Errors
Investigating the Relationship Between Stock Return Volatility and Management Earnings Forecast Errors [Volume 4, Issue 2, 2015, Pages 7-32]
-
Management Myopia
The Impact of Myopic and Optimistic Management Behaviors on the Transparency of Financial Information [Volume 7, Issue 2, 2018, Pages 141-177]
-
Management Optimism
The Impact of Myopic and Optimistic Management Behaviors on the Transparency of Financial Information [Volume 7, Issue 2, 2018, Pages 141-177]
-
Management`s Decisions
The Relationship between Market Competition and Enterprise Risk Management base on Financial Reporting with Management`s Decisions [Volume 5, Issue 2, 2016, Pages 173-201]
-
Managerial Ability
The Role of Managerial Ability to Change in Voluntary and Mandatory Audit [Volume 4, Issue 2, 2015, Pages 145-170]
-
Managerial Ability
A Survey on the Effect of Managerial Ability on Cost Stickiness Using DEA Approach [Volume 6, Issue 2, 2017, Pages 261-283]
-
Managers' Ability
Impact of Management Ability on Information Disclosure Quality with an Emphasis on Conservatism [Volume 7, Issue 1, 2018, Pages 71-90]
-
Managers' ability
The Effect of Managers' Ability on the Value Relevance of Earnings with Emphasis on the Role of Corporate Governance and Product Market Power [Volume 10, Issue 18, 2021, Pages 73-98]
-
Managers Ability
The Impact of Managers' Ability on the Consequences of Corporate Opacity [Volume 10, Issue 18, 2021, Pages 149-185]
-
Managers Accounting Competence
Accounting Competence, Compensation, and the Aggressive Reporting Approach in Financial Statements Restatement [Volume 12, Issue 2, 2023, Pages 145-172]
-
Mandatory Audit Changes
The Role of Managerial Ability to Change in Voluntary and Mandatory Audit [Volume 4, Issue 2, 2015, Pages 145-170]
-
Mandatory Disclosure
The Impact of Organizational Centralization on Mandatory and Voluntary Disclosure of Information [Volume 7, Issue 1, 2018, Pages 91-110]
-
Market Efficiency
The Effect of Market Efficiency on Value Relevance of Accounting Information [Volume 1, Issue 1, 2012, Pages 7-26]
-
Market Risk
Economic Links and the Effect of Earnings Quality on
Market Risk [Volume 8, Issue 2, 2019, Pages 57-85]
-
Mean-reverting Behavior
Testing Competitive Environment Hypothesis on Tehran Stock Exchange listed Firms: Evidences from Stationary Status of Profitability Measures at Industry and Market levels [Volume 3, Issue 1, 2014, Pages 141-160]
-
Media Coverage
Investigating the Effect of Media Coverage on Stock Price Synchronization Considering the Moderating Role of Corporate Governance and Information Transparency [Volume 11, Issue 2, 2022]
-
Membership in Iranian Official Auditors Association and Reasonable Assurance
Auditor’s Perceptions of Reasonable Assurance in Audit Work [Volume 4, Issue 1, 2015, Pages 81-114]
-
Meta-analysis
The Effective Factors Determination of Modified Audit Opinion- The Meta Analysis Method [Volume 6, Issue 1, 2017, Pages 89-126]
-
Meta-analysis
Meta-analysis of IFRS Adoption and Value Relevance of Accounting Information [Volume 6, Issue 2, 2017, Pages 85-130]
-
Method of Cash Flows
Examination the Relationship between the Life-Cycle and Cost of Capital of the listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 141-170]
-
Mindsets
The Role of Auditors’ Mindset, Moral Values and Behavioral Deviations on Their Professional Skepticism [Volume 6, Issue 2, 2017, Pages 47-84]
-
Minor Error
The Effects of Irrelevant Information and Minor Error in Client Documents on Auditor’s Skeptical Judgment [Volume 9, Issue 1, 2020, Pages 35-66]
-
Modified Audit Opinions
The Effective Factors Determination of Modified Audit Opinion- The Meta Analysis Method [Volume 6, Issue 1, 2017, Pages 89-126]
N
-
Negative Free Cash Flow
Investigate the Relationship of Financial Constraints and Positive and Negative Free Cash Flow on Overinvestment and Underinvestment in Corporate Assets Using the Static and Dynamic Model [Volume 6, Issue 2, 2017, Pages 233-260]
-
Net cash returned to debtholders
Relationship between Excess Cash and Conditional Conservatism with Emphasis on the Moderating Role of Net Cash Returned to Debtholders and Equityholders [Volume 12, Issue 1, 2023, Pages 199-225]
-
Net cash returned to equityholders
Relationship between Excess Cash and Conditional Conservatism with Emphasis on the Moderating Role of Net Cash Returned to Debtholders and Equityholders [Volume 12, Issue 1, 2023, Pages 199-225]
-
Non-executive Managers and Earning Downside Risk
Corporate Governance and Earning Downside Risk [Volume 9, Issue 1, 2020, Pages 93-116]
-
Nonfinancial Components
Designing a Framework for Universities Annual Reports [Volume 11, Issue 2, 2022]
-
Non-linear Relationship
Profits or Revenue؛ More Related to Stock Returns? [Volume 2, Issue 2, 2013, Pages 101-122]
O
-
Ohlson’s score
A Comparative Evaluation of the Effects of Board of Directors Characteristics on Altman and Ohlson Bankruptcy Prediction Models: Evidence from Tehran Stock Exchange [Volume 1, Issue 1, 2012, Pages 107-132]
-
Operating Cash Flow
Investigating the Information content of Earnings and Cash and Accruals Components in Explaining Market Value of Firms [Volume 4, Issue 2, 2015, Pages 33-54]
-
Operating Cash Flow
The Impact of Corporate Cash Holdings and Financial Constraints
on Investment-Cash Flow Sensitivity [Volume 2, Issue 2, 2013, Pages 149-174]
-
Opportunistic Motives
Investigating the effect of creative accounting on the heterogeneous perception of investors [Volume 12, Issue 2, 2023, Pages 103-143]
-
Optimal Investment
The Impact of Accounting Conservatism on Optimization of Investment [Volume 3, Issue 2, 2014, Pages 99-122]
-
Organizational Barriers
Explain the Barriers to Using Information and Communication Technology (ICT) for Taxation [Volume 10, Issue 18, 2021, Pages 35-72]
-
Organizational Centralization
The Impact of Organizational Centralization on Mandatory and Voluntary Disclosure of Information [Volume 7, Issue 1, 2018, Pages 91-110]
-
Organizational Concentration
Organizational Concentration and Efficiency of Internal Capital Markets of Business Groups in Resource Allocation and Performance; Emphasizing the Moderating Role of Environmental Uncertainty [Volume 11, Issue 2, 2022]
-
Overinvestment
The Impact of Accounting Conservatism on Optimization of Investment [Volume 3, Issue 2, 2014, Pages 99-122]
-
Over-Investment
Investigate the Relationship of Financial Constraints and Positive and Negative Free Cash Flow on Overinvestment and Underinvestment in Corporate Assets Using the Static and Dynamic Model [Volume 6, Issue 2, 2017, Pages 233-260]
-
Overreaction behavior
Investigation of overreaction in Iranian IPO of Tehran stock market, evidence of rationing effect [Volume 12, Issue 2, 2023, Pages 39-71]
-
Ownership structure
Study the Effect of Moderating Corporate Size on the Relationship between Financial Crisis, Ownership Structure and Tax Management [Volume 7, Issue 2, 2018, Pages 205-240]
-
Ownership structure
The Role of Accounting Conservatism in the Relationship between Ownership Structure and Firm Performance [Volume 8, Issue 2, 2019, Pages 235-257]
P
-
Panel Unit Root Tests
Testing Competitive Environment Hypothesis on Tehran Stock Exchange listed Firms: Evidences from Stationary Status of Profitability Measures at Industry and Market levels [Volume 3, Issue 1, 2014, Pages 141-160]
-
Partial Least Squares Method
Systematic Analysis and Evaluation of Information Disclosure Criteria of Business Models [Volume 10, Issue 18, 2021, Pages 99-148]
-
Parts of Report
Identification of Integrated Reporting Parts and Components Emphasizing the Confirmatory Factor Analysis Approach [Volume 10, Issue 2, 2021, Pages 171-203]
-
Performance Efficiency
Organizational Concentration and Efficiency of Internal Capital Markets of Business Groups in Resource Allocation and Performance; Emphasizing the Moderating Role of Environmental Uncertainty [Volume 11, Issue 2, 2022]
-
Performance Evaluation
Strategy of Modifying Balanced Scorecard Model with Islamic Approach: Grounded Theory Approach [Volume 8, Issue 2, 2019, Pages 209-234]
-
Performance Indicators
Investigation the Relationship between Performance Evaluation Criteria and Corporate Value [Volume 5, Issue 1, 2016, Pages 51-72]
-
Persistence
Value Relevance and Earnings Predictability of Earnings’ Components: Employee Expenses [Volume 5, Issue 1, 2016, Pages 115-140]
-
Positive Free Cash Flow
Investigate the Relationship of Financial Constraints and Positive and Negative Free Cash Flow on Overinvestment and Underinvestment in Corporate Assets Using the Static and Dynamic Model [Volume 6, Issue 2, 2017, Pages 233-260]
-
Post-earnings-announcement Drift
Identifying the Factors Affecting Post-Earnings-Announcement Drift [Volume 2, Issue 1, 2013, Pages 7-23]
-
Post-Earnings Announcement Drift
Investigating the Post-Earnings Announcement Drift at Firms and Market Levels [Volume 2, Issue 1, 2013, Pages 107-129]
-
Post Implementation Review
Assessment of Accounting Standard of Retirement Benefit Plans [Volume 7, Issue 2, 2018, Pages 99-140]
-
Predictability
The Study of Membership Effect in Business Group on Earnings Quality. [Volume 2, Issue 1, 2013, Pages 89-106]
-
Predictive Error of Net profit
Management Forecasts and Unsystematic Risk: Role of Desirable Information Environment [Volume 8, Issue 2, 2019, Pages 39-55]
-
Presentation Format
The Effect of Asymmetric Cost Behavior and Presentation Formats on Costs Prediction Accuracy: An Explanation of Brunswick`s Lens Model [Volume 6, Issue 1, 2017, Pages 7-34]
-
Presentation Format
The Impact of Financial Instrument Reporting Complexity on Investors' Cognitive and Judgmental Components: Experimental Evidence in the Framework of Cognitive Load Theory (CLT) [Volume 9, Issue 2, 2020, Pages 191-226]
-
Prioritization
Identifying and Ranking the Factors Affecting the Firms Financial Stability [Volume 10, Issue 18, 2021, Pages 187-226]
-
Prior Period Adjustments
Investigating the Effect of Audit Committee's Activities on Financial Reporting [Volume 6, Issue 1, 2017, Pages 35-66]
-
Product Market Power
The Effect of Managers' Ability on the Value Relevance of Earnings with Emphasis on the Role of Corporate Governance and Product Market Power [Volume 10, Issue 18, 2021, Pages 73-98]
-
Professional Identification
The Effect of Auditor Advocacy Attitudes and Client Identification on Auditor's Initial Judgment and Search Strategy of Evidence [Volume 8, Issue 1, 2019, Pages 7-42]
-
Professional Skepticism
The Role of Auditors’ Mindset, Moral Values and Behavioral Deviations on Their Professional Skepticism [Volume 6, Issue 2, 2017, Pages 47-84]
-
Profitability
Study of Linear and Nonlinear Interactions between Growth and Profitability, based on Financial Reports [Volume 3, Issue 1, 2014, Pages 119-140]
-
Profitability Measures
Testing Competitive Environment Hypothesis on Tehran Stock Exchange listed Firms: Evidences from Stationary Status of Profitability Measures at Industry and Market levels [Volume 3, Issue 1, 2014, Pages 141-160]
-
Profit margin
A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin [Volume 3, Issue 1, 2014, Pages 75-96]
-
Profit Precision
The Effect of Precision and Sensitivity Dimensions of profit on Board of Directors Bonus [Volume 6, Issue 1, 2017, Pages 153-182]
-
Profit Sensitivity
The Effect of Precision and Sensitivity Dimensions of profit on Board of Directors Bonus [Volume 6, Issue 1, 2017, Pages 153-182]
-
Public Sector
Forensic Accounting Education in Accounting Curriculum: Academicians and Practitioners Opinions [Volume 9, Issue 1, 2020, Pages 117-162]
-
Public Sector Reporting
Providing a model for smart financial monitoring in the accounting and reporting system of the public sector [Volume 11, Issue 2, 2022]
Q
-
Quality of Accruals
Reviewing the Relationship between Financial Reporting Quality and Auditor Opinion in Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 47-74]
-
Quality of Disclosure
Forecast Factors Affecting the Agency Cost and Quality of Information Disclosure [Volume 5, Issue 1, 2016, Pages 7-24]
-
Quality of Financial Reporting
Internal Audit Function Quality, Financial reporting Quality and the Delay of the External Auditor's Report Issuance [Volume 10, Issue 2, 2021, Pages 259-286]
-
Quality of internal audit unit's performance
Internal Audit Function Quality, Financial reporting Quality and the Delay of the External Auditor's Report Issuance [Volume 10, Issue 2, 2021, Pages 259-286]
-
Quality of the information environment
The Impact of Disclosure Quality and Quality of Information Environment on Dividend Smoothing [Volume 8, Issue 2, 2019, Pages 117-140]
R
-
Random Forest Algorithm
Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2018, Pages 7-44]
-
Random Tree Algorithm
Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2018, Pages 7-44]
-
Random Walk Pattern
Investigating the Post-Earnings Announcement Drift at Firms and Market Levels [Volume 2, Issue 1, 2013, Pages 107-129]
-
Rate of Growth of Profit
Investigating the Effect of Free Cash Flow (FCF) on ROA, ROS and Rate of Growth of Profit in Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 7-27]
-
Rationing effect
Investigation of overreaction in Iranian IPO of Tehran stock market, evidence of rationing effect [Volume 12, Issue 2, 2023, Pages 39-71]
-
Readability of Board Activity Report
Real Earnings Management and Financial Reporting Readability [Volume 7, Issue 2, 2018, Pages 45-72]
-
Real Earnings Management
The Effect of Voluntary Disclosure on Earnings Management: Structural Equation Modeling Approach [Volume 5, Issue 1, 2016, Pages 141-168]
-
Real Earnings Management
The Relationship between Audit Quality and Artificial and Real Earnings Management [Volume 2, Issue 2, 2013, Pages 47-79]
-
Real Earnings Management
Mediator Role of Government Ownership on Relationship between Real Earnings Management and Future Performance [Volume 7, Issue 1, 2018, Pages 111-142]
-
Real Earnings Management
Real Earnings Management and Financial Reporting Readability [Volume 7, Issue 2, 2018, Pages 45-72]
-
Regulatory Mechanisms and Managers' Opportunistic Behavior
Investigating the Role of Stock Market Development on Political and Ethical Dimensions of Management Behaviors [Volume 11, Issue 2, 2022]
-
Regulatory Mechanisms and Quality of Disclosure
The Role of Stock Market Development on Promoting Concepts of Financial Reporting [Volume 10, Issue 18, 2021, Pages 227-270]
-
Reliability
Effect of Using Extensible Business Reporting Language on Transparency of Financial Information in Listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2019, Pages 147-171]
-
Relif
Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2018, Pages 7-44]
-
Reporting Components
Identification of Integrated Reporting Parts and Components Emphasizing the Confirmatory Factor Analysis Approach [Volume 10, Issue 2, 2021, Pages 171-203]
-
Resource Allocation Efficiency
Organizational Concentration and Efficiency of Internal Capital Markets of Business Groups in Resource Allocation and Performance; Emphasizing the Moderating Role of Environmental Uncertainty [Volume 11, Issue 2, 2022]
-
Retirement Benefit Plans
Assessment of Accounting Standard of Retirement Benefit Plans [Volume 7, Issue 2, 2018, Pages 99-140]
-
Return on Assets
Investigating the Effect of Free Cash Flow (FCF) on ROA, ROS and Rate of Growth of Profit in Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 7-27]
-
Return on Sales
Investigating the Effect of Free Cash Flow (FCF) on ROA, ROS and Rate of Growth of Profit in Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 7-27]
-
Returns of Stock
Conservatism and Value Relevance of Accounting Information [Volume 2, Issue 1, 2013, Pages 45-61]
-
Revenue
Profits or Revenue؛ More Related to Stock Returns? [Volume 2, Issue 2, 2013, Pages 101-122]
-
Risk Sentiment
The Effect of Management Interpretative Report Regulations on the Simultaneous Relationship between the Company's Market Value and Risk Sentiment in Annual Reports Using the System of Simultaneous Equations [Volume 11, Issue 2, 2022]
-
ROA: Return on Assets & Liquidity
Influencing Factors on web-based Financial Information Disclosure [Volume 4, Issue 1, 2015, Pages 27-52]
S
-
SEC
Investigating the Relationship Between Stock Return Volatility and Management Earnings Forecast Errors [Volume 4, Issue 2, 2015, Pages 7-32]
-
Sharing" ؛ "Knowledge
Investigating the relationships between the dimensions of the knowledge sharing pattern in auditing institutions with the knowledge management approach [Volume 12, Issue 1, 2023, Pages 163-198]
-
Skeptical Judgment
The Effects of Irrelevant Information and Minor Error in Client Documents on Auditor’s Skeptical Judgment [Volume 9, Issue 1, 2020, Pages 35-66]
-
Small and Large Traders
Identifying the Factors Affecting Post-Earnings-Announcement Drift [Volume 2, Issue 1, 2013, Pages 7-23]
-
Smoothed Earnings
The Study of Membership Effect in Business Group on Earnings Quality. [Volume 2, Issue 1, 2013, Pages 89-106]
-
Social Capital
Examining the Effect of External Monitoring on the Relationship between Social Capital and Probability of Fraud [Volume 9, Issue 2, 2020, Pages 77-114]
-
Social contexts in accounting
Effect of Dialogic Accounting on the Accounting Professional Maturity [Volume 11, Issue 1, 2022, Pages 329-365]
-
Social Reporting
Investigating The impact of environmental, social and governance (ESG) reporting on investor risk perception [Volume 12, Issue 2, 2023, Pages 73-102]
-
Software Skills
The effect of internal audit performance on the use of data analytics by internal audit Functions [Volume 12, Issue 1, 2023, Pages 7-40]
-
Springate Model
A Comparative Study of Bankruptcy Prediction Models of Fulmer and Springate in accepted Companies in Tehran Stock Exchang [Volume 2, Issue 2, 2013, Pages 81-100]
-
Stability of Dividend
Effect of Auditor’s Opinion on Stability of Dividend and Free Cash Flow [Volume 7, Issue 1, 2018, Pages 223-247]
-
Stakeholder Management
The Impact of Stakeholder Management on Firm Performance [Volume 5, Issue 1, 2016, Pages 25-50]
-
Stakeholders
Feasibility and providing a framework for applying International Financial Reporting Standards for Small and Medium-sized Enterprises in Iran [Volume 11, Issue 1, 2022, Pages 29-75]
-
Static and Dynamic Approach
Investigate the Relationship of Financial Constraints and Positive and Negative Free Cash Flow on Overinvestment and Underinvestment in Corporate Assets Using the Static and Dynamic Model [Volume 6, Issue 2, 2017, Pages 233-260]
-
Stationary
Testing Competitive Environment Hypothesis on Tehran Stock Exchange listed Firms: Evidences from Stationary Status of Profitability Measures at Industry and Market levels [Volume 3, Issue 1, 2014, Pages 141-160]
-
Stochastic Behavior
Testing Competitive Environment Hypothesis on Tehran Stock Exchange listed Firms: Evidences from Stationary Status of Profitability Measures at Industry and Market levels [Volume 3, Issue 1, 2014, Pages 141-160]
-
Stock Market Development
The Role of Stock Market Development on Promoting Concepts of Financial Reporting [Volume 10, Issue 18, 2021, Pages 227-270]
-
Stock Market Development
Investigating the Role of Stock Market Development on Political and Ethical Dimensions of Management Behaviors [Volume 11, Issue 2, 2022]
-
Stock Market Prices
The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 171-202]
-
Stock Market Prices
The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 203-222]
-
Stock Price Crashes
The Study of Relationship between Operating Cash Flows, Earnings Opacity and Stock Price Crash Risk [Volume 2, Issue 1, 2013, Pages 63-88]
-
Stock Price Crash Risk
The relationship between financial statements comparability and stock price crash risk with an emphasis on the role of information asymmetry [Volume 8, Issue 1, 2019, Pages 173-206]
-
Stock Price Informativeness
Aggressive Reporting and Stock Price Informativeness [Volume 3, Issue 2, 2014, Pages 7-22]
-
Stock Price Synchronization
Investigating the Effect of Media Coverage on Stock Price Synchronization Considering the Moderating Role of Corporate Governance and Information Transparency [Volume 11, Issue 2, 2022]
-
Stock Returns
Identifying the Relationship Between the Trading Volume with the Returns of Tradable Investment Funds in Tehran Stock Exchange; Using Quantile Regression [Volume 12, Issue 2, 2023, Pages 173-213]
-
Stock Return Synchronicity
Price information content and stock return synchronicity: Evidence from information theory and disruption [Volume 9, Issue 2, 2020, Pages 155-190]
-
Stock Return Volatility
Investigating the Relationship Between Stock Return Volatility and Management Earnings Forecast Errors [Volume 4, Issue 2, 2015, Pages 7-32]
-
Strategies for Applying Standards
Feasibility and providing a framework for applying International Financial Reporting Standards for Small and Medium-sized Enterprises in Iran [Volume 11, Issue 1, 2022, Pages 29-75]
-
Structural Equation
The Effect of Voluntary Disclosure on Earnings Management: Structural Equation Modeling Approach [Volume 5, Issue 1, 2016, Pages 141-168]
-
Structural Equation
The Effect of Disclosure of Sustainability Reporting Components on the Relationship between Applying Different Levels of Management Accounting Techniques to Value Creation [Volume 10, Issue 2, 2021, Pages 7-34]
-
Structural Equations
Auditors' views on the factors affecting the use of expert services in auditing [Volume 9, Issue 2, 2020, Pages 7-46]
-
Supervisory Power
The Effect of Distracted Institutional Investors on Socially Responsibility [Volume 12, Issue 1, 2023, Pages 127-161]
-
Sustainability Performance
Existential Philosophy of Corporate Sustainability in Iran: A Hybrid Approach [Volume 12, Issue 1, 2023, Pages 227-265]
-
Sustainability Reporting
The Effect of Disclosure of Sustainability Reporting Components on the Relationship between Applying Different Levels of Management Accounting Techniques to Value Creation [Volume 10, Issue 2, 2021, Pages 7-34]
-
Systematic risk
The Effect of Information Quality on Systematic Risk and Cost of capital [Volume 4, Issue 1, 2015, Pages 171-196]
T
-
Tax Aggressiveness
Investigating the Effects of Board Size and Independence on Tax Aggressiveness [Volume 3, Issue 1, 2014, Pages 7-28]
-
Tax aggressive procedures
The study of Investor Valuation Through Uncertain Tax Positions of listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 7-26]
-
Taxation
Explain the Barriers to Using Information and Communication Technology (ICT) for Taxation [Volume 10, Issue 18, 2021, Pages 35-72]
-
Tax Evasion Prediction
Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2018, Pages 7-44]
-
Tax Management
Study the Effect of Moderating Corporate Size on the Relationship between Financial Crisis, Ownership Structure and Tax Management [Volume 7, Issue 2, 2018, Pages 205-240]
-
Tehran Stock Exchange
Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting [Volume 4, Issue 1, 2015, Pages 53-80]
-
Thematic Analysis
Existential Philosophy of Corporate Sustainability in Iran: A Hybrid Approach [Volume 12, Issue 1, 2023, Pages 227-265]
-
Theme analysis
Pattern of Factors Affecting the Occurrence of Fraud in the Financial Statements of Iranian Companies with Forensic Accounting Approach: Based on Thematic Analysis Method (Theme) [Volume 11, Issue 2, 2022]
-
The predictive power
Enterprise risk management and its implications for financial reporting quality [Volume 10, Issue 2, 2021, Pages 93-131]
-
Timeliness
Investigating the Relationship between Corporate Governance Mechanism and the Reduction of Audit Report Delay for the Companies Listed on Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 75-98]
-
Timeliness
Audit Opinion Improvement and the Timeliness of Corporate Annual Reports [Volume 5, Issue 1, 2016, Pages 93-114]
-
Timeliness
Effect of Using Extensible Business Reporting Language on Transparency of Financial Information in Listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2019, Pages 147-171]
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Timely Disclosure
Studying the Effect of Earnings Announcement Lag on the Relation between Voluntary Disclosure and Cost of Equity [Volume 6, Issue 1, 2017, Pages 127-152]
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Trade Volume
Surveying the relationship between Liquidity, Corporate Governance and the Value of Public Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2014, Pages 49-74]
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Trading Volume
Identifying the Relationship Between the Trading Volume with the Returns of Tradable Investment Funds in Tehran Stock Exchange; Using Quantile Regression [Volume 12, Issue 2, 2023, Pages 173-213]
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Transparency in Financial Reporting
The Role of Stock Market Development on Promoting Concepts of Financial Reporting [Volume 10, Issue 18, 2021, Pages 227-270]
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Transparency in Financial Reporting
Investigating the Role of Stock Market Development on Political and Ethical Dimensions of Management Behaviors [Volume 11, Issue 2, 2022]
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Transparency of Financial Information
The Impact of Myopic and Optimistic Management Behaviors on the Transparency of Financial Information [Volume 7, Issue 2, 2018, Pages 141-177]
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Transparency of Financial Information
Effect of Using Extensible Business Reporting Language on Transparency of Financial Information in Listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2019, Pages 147-171]
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Type of Industry
A Comparative Approach to the Study of Methods for Measuring Earnings Quality [Volume 1, Issue 1, 2012, Pages 133-154]
U
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Uncertain Through Tax Positions
The study of Investor Valuation Through Uncertain Tax Positions of listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 7-26]
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Unconditional Conservatism
An Investigation on the Effect of Conditional and Unconditional Conservatism of Accounting and Auditing Information on Future Stock Prices Crash Risk: New Evidence from Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 115-140]
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Unconditional Conservatism
An Investigation of Conditional and Unconditional Conservatism Effects on Corporate Investment Behavior [Volume 2, Issue 2, 2013, Pages 29-46]
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Under-investment
Investigate the Relationship of Financial Constraints and Positive and Negative Free Cash Flow on Overinvestment and Underinvestment in Corporate Assets Using the Static and Dynamic Model [Volume 6, Issue 2, 2017, Pages 233-260]
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Underinvestment
The Impact of Accounting Conservatism on Optimization of Investment [Volume 3, Issue 2, 2014, Pages 99-122]
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Understandability
Assessment Readability and Understandability of Accounting Standards by Accountants and Auditors Using Flesch and Cloze Indexes [Volume 7, Issue 2, 2018, Pages 241-274]
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University Reporting
Designing a Framework for Universities Annual Reports [Volume 11, Issue 2, 2022]
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Upside Beta
Investigation of CAPM explanatory ability in comparison with DCAPM [Volume 1, Issue 1, 2012, Pages 107-132]
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Upward earnings management
A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin [Volume 3, Issue 1, 2014, Pages 75-96]
V
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Value Relevance
Value Relevance and Earnings Predictability of Earnings’ Components: Employee Expenses [Volume 5, Issue 1, 2016, Pages 115-140]
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Value Relevance
Profits or Revenue؛ More Related to Stock Returns? [Volume 2, Issue 2, 2013, Pages 101-122]
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Value Relevance
Meta-analysis of IFRS Adoption and Value Relevance of Accounting Information [Volume 6, Issue 2, 2017, Pages 85-130]
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Value Relevance of Accounting Information
Conservatism and Value Relevance of Accounting Information [Volume 2, Issue 1, 2013, Pages 45-61]
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Value Relevance Studies
The Effect of Market Efficiency on Value Relevance of Accounting Information [Volume 1, Issue 1, 2012, Pages 7-26]
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Variation of the effective tax rate
The study of Investor Valuation Through Uncertain Tax Positions of listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 7-26]
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Voluntary Audit Changes
The Role of Managerial Ability to Change in Voluntary and Mandatory Audit [Volume 4, Issue 2, 2015, Pages 145-170]
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Voluntary Disclosure
The Effect of Voluntary Disclosure on Earnings Management: Structural Equation Modeling Approach [Volume 5, Issue 1, 2016, Pages 141-168]
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Voluntary Disclosure
Studying the Effect of Earnings Announcement Lag on the Relation between Voluntary Disclosure and Cost of Equity [Volume 6, Issue 1, 2017, Pages 127-152]
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Voluntary Disclosure
The Impact of Organizational Centralization on Mandatory and Voluntary Disclosure of Information [Volume 7, Issue 1, 2018, Pages 91-110]
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Voluntary Disclosure
Identification of Voluntary Disclosure Indicators and Corporate Governance: The gap between current and expected Situations [Volume 8, Issue 1, 2019, Pages 67-95]
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Voluntary Disclosure Measurements
Presentation of a disclosure quality index fitted for the reporting environment and information needs of users of the annual reports of listed companies in TSE [Volume 9, Issue 1, 2020, Pages 193-222]
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Voluntary disclosure of information
Impact of audit quality on disclosure of corporate social responsibility: The role of institutional owners [Volume 10, Issue 2, 2021, Pages 133-169]
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Voluntary Disclosure Quality
Presentation of a disclosure quality index fitted for the reporting environment and information needs of users of the annual reports of listed companies in TSE [Volume 9, Issue 1, 2020, Pages 193-222]
W
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Workforce Environment
The Impact of Workforce Environment on Audit Fees, Audit Report Lags, and Audit Quality [Volume 11, Issue 1, 2022, Pages 115-149]
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