A
-
Abnormal Future Stock Returns
e Information Content of Non-current Operating Assets in Capital Raising Prospectus [Volume 11, Issue 2, 2022]
-
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]
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Accounting system
Providing a model for smart financial monitoring in the accounting and reporting system of the public sector [Volume 11, Issue 2, 2022]
-
Accruals
Impact of Investor Optimism on Accounting Misconduct: Evidence From fraud and Big-Bath Accounting [Volume 11, Issue 1, 2022, Pages 77-113]
-
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]
-
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 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
The Impact of Workforce Environment on Audit Fees, Audit Report Lags, and Audit Quality [Volume 11, Issue 1, 2022, Pages 115-149]
-
Audit opinion
Designing the Opinion Pattern of Independent Auditors Using the Grounded Theory Approach [Volume 11, Issue 2, 2022]
-
Auditors
Designing the Opinion Pattern of Independent Auditors Using the Grounded Theory Approach [Volume 11, Issue 2, 2022]
-
Auditors’ professionalism
The effect of privatization on the professionalism of auditors in the Iranian audit environment [Volume 11, Issue 1, 2022, Pages 151-186]
-
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 Report Lags
The Impact of Workforce Environment on Audit Fees, Audit Report Lags, and Audit Quality [Volume 11, Issue 1, 2022, Pages 115-149]
B
-
Board structure
A Comprehensive Investigation of Intra-Organizational Factors Affecting Financial Fraud: Evidence from the Tehran Stock Exchange [Volume 11, Issue 2, 2022]
C
-
Capital Raising Prospectus
e Information Content of Non-current Operating Assets in Capital Raising Prospectus [Volume 11, Issue 2, 2022]
-
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]
-
Change in Non-Current Operating Assets
e Information Content of Non-current Operating Assets in Capital Raising Prospectus [Volume 11, Issue 2, 2022]
-
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 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]
-
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]
-
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]
D
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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]
-
Dialogic Accounting
Effect of Dialogic Accounting on the Accounting Professional Maturity [Volume 11, Issue 1, 2022, Pages 329-365]
E
-
Economic Development
Investigating the Role of Stock Market Development on Political and Ethical Dimensions of Management Behaviors [Volume 11, Issue 2, 2022]
-
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]
F
-
Financial Components
Designing a Framework for Universities Annual Reports [Volume 11, Issue 2, 2022]
-
Firm Characteristics
A Comprehensive Investigation of Intra-Organizational Factors Affecting Financial Fraud: Evidence from the Tehran Stock Exchange [Volume 11, Issue 2, 2022]
-
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]
-
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]
-
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]
G
-
Grounded theory
Designing the Opinion Pattern of Independent Auditors Using the Grounded Theory Approach [Volume 11, Issue 2, 2022]
I
-
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 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]
-
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]
-
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]
-
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]
-
Investors' optimism
Impact of Investor Optimism on Accounting Misconduct: Evidence From fraud and Big-Bath Accounting [Volume 11, Issue 1, 2022, Pages 77-113]
M
-
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]
-
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]
O
-
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]
P
-
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]
-
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]
R
-
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]
-
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]
-
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]
S
-
Social contexts in accounting
Effect of Dialogic Accounting on the Accounting Professional Maturity [Volume 11, Issue 1, 2022, Pages 329-365]
-
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]
-
Stock Market Development
Investigating the Role of Stock Market Development on Political and Ethical Dimensions of Management Behaviors [Volume 11, Issue 2, 2022]
-
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]
-
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]
T
-
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]
-
Transparency in Financial Reporting
Investigating the Role of Stock Market Development on Political and Ethical Dimensions of Management Behaviors [Volume 11, Issue 2, 2022]
U
-
University Reporting
Designing a Framework for Universities Annual Reports [Volume 11, Issue 2, 2022]
W
-
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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