A
-
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 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]
-
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]
B
-
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]
-
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
-
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]
-
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]
E
-
Earnings Forecast Error
The Impact of Managers' Ability on the Consequences of Corporate Opacity [Volume 10, Issue 18, 2021, Pages 149-185]
-
Economic Development
The Role of Stock Market Development on Promoting Concepts of Financial Reporting [Volume 10, Issue 18, 2021, Pages 227-270]
-
Enterprise risk Management
Enterprise risk management and its implications for financial reporting quality [Volume 10, Issue 2, 2021, Pages 93-131]
-
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]
F
-
Fair Value
Macro Impediments of Implementing Fair Value Accounting in Iran’s Banking Industry [Volume 10, Issue 18, 2021, Pages 303-342]
-
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 instability
Identifying and Ranking the Factors Affecting the Firms Financial Stability [Volume 10, Issue 18, 2021, Pages 187-226]
-
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 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]
-
Fuzzy Delphi Technique
Identifying and Ranking the Factors Affecting the Firms Financial Stability [Volume 10, Issue 18, 2021, Pages 187-226]
G
-
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]
H
-
Human Resources Barriers
Explain the Barriers to Using Information and Communication Technology (ICT) for Taxation [Volume 10, Issue 18, 2021, Pages 35-72]
I
-
Information Asymmetry
The Impact of Managers' Ability on the Consequences of Corporate Opacity [Volume 10, Issue 18, 2021, Pages 149-185]
-
Information Disclosure
Systematic Analysis and Evaluation of Information Disclosure Criteria of Business Models [Volume 10, Issue 18, 2021, Pages 99-148]
-
Information Uncertainty
The Impact of Managers' Ability on the Consequences of Corporate Opacity [Volume 10, Issue 18, 2021, Pages 149-185]
-
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]
-
Integrated Reporting
Identification of Integrated Reporting Parts and Components Emphasizing the Confirmatory Factor Analysis Approach [Volume 10, Issue 2, 2021, Pages 171-203]
-
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]
-
Investment Opportunities
The Role of financial reporting in fixing investment opportunities uncertainty [Volume 10, Issue 2, 2021, Pages 233-257]
-
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]
M
-
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]
-
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]
O
-
Organizational Barriers
Explain the Barriers to Using Information and Communication Technology (ICT) for Taxation [Volume 10, Issue 18, 2021, Pages 35-72]
P
-
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]
-
Prioritization
Identifying and Ranking the Factors Affecting the Firms Financial Stability [Volume 10, Issue 18, 2021, Pages 187-226]
-
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]
Q
-
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]
R
-
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]
-
Reporting Components
Identification of Integrated Reporting Parts and Components Emphasizing the Confirmatory Factor Analysis Approach [Volume 10, Issue 2, 2021, Pages 171-203]
S
-
Stock Market Development
The Role of Stock Market Development on Promoting Concepts of Financial Reporting [Volume 10, Issue 18, 2021, Pages 227-270]
-
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]
-
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]
T
-
Taxation
Explain the Barriers to Using Information and Communication Technology (ICT) for Taxation [Volume 10, Issue 18, 2021, Pages 35-72]
-
The predictive power
Enterprise risk management and its implications for financial reporting quality [Volume 10, Issue 2, 2021, Pages 93-131]
-
Transparency in Financial Reporting
The Role of Stock Market Development on Promoting Concepts of Financial Reporting [Volume 10, Issue 18, 2021, Pages 227-270]
V
-
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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