A
-
Adjustment Speed
The Role of Accounting Conservatism in Firms' Achievement of Target Financial Leverage [Volume 12, Issue 1, 2023, Pages 69-92]
-
Aggressive Reporting Approach
Accounting Competence, Compensation, and the Aggressive Reporting Approach in Financial Statements Restatement [Volume 12, Issue 2, 2023, Pages 145-172]
-
Audit Fee
Accounting Competence, Compensation, and the Aggressive Reporting Approach in Financial Statements Restatement [Volume 12, Issue 2, 2023, Pages 145-172]
-
Auditor's Narcissism
The role of Auditor’s Narcissism on Reduced Earnings Management [Volume 12, Issue 2, 2023, Pages 281-304]
-
Audit Quality
The role of Auditor’s Narcissism on Reduced Earnings Management [Volume 12, Issue 2, 2023, Pages 281-304]
B
-
Big Data
Auditor's Professional Judgment based on Big Data Test [Volume 12, Issue 2, 2023, Pages 7-37]
C
-
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 structure
The Role of Accounting Conservatism in Firms' Achievement of Target Financial Leverage [Volume 12, Issue 1, 2023, Pages 69-92]
-
Certified Public Accountants
Auditor's Professional Judgment based on Big Data Test [Volume 12, Issue 2, 2023, Pages 7-37]
-
Compensation
Accounting Competence, Compensation, and the Aggressive Reporting Approach in Financial Statements Restatement [Volume 12, Issue 2, 2023, Pages 145-172]
-
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
The Role of Accounting Conservatism in Firms' Achievement of Target Financial Leverage [Volume 12, Issue 1, 2023, Pages 69-92]
-
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]
-
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
-
Distracted Institutional Investors
The Effect of Distracted Institutional Investors on Socially Responsibility [Volume 12, Issue 1, 2023, Pages 127-161]
-
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]
E
-
Earnings Management
The role of Auditor’s Narcissism on Reduced Earnings Management [Volume 12, Issue 2, 2023, Pages 281-304]
-
Environmental Reporting
Investigating The impact of environmental, social and governance (ESG) reporting on investor risk perception [Volume 12, Issue 2, 2023, Pages 73-102]
-
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]
F
-
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 Statement Restatement
Accounting Competence, Compensation, and the Aggressive Reporting Approach in Financial Statements Restatement [Volume 12, Issue 2, 2023, Pages 145-172]
-
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]
H
-
Hot market
Investigation of overreaction in Iranian IPO of Tehran stock market, evidence of rationing effect [Volume 12, Issue 2, 2023, Pages 39-71]
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]
-
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]
-
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]
-
Investors’ Heterogeneous Perceptions
Investigating the effect of creative accounting on the heterogeneous perception of investors [Volume 12, Issue 2, 2023, Pages 103-143]
-
Iran Stock Exchange
Fraudulent financial reporting throughthe view of fraud pentagontheory [Volume 12, Issue 1, 2023, Pages 267-300]
-
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]
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]
-
Managers Accounting Competence
Accounting Competence, Compensation, and the Aggressive Reporting Approach in Financial Statements Restatement [Volume 12, Issue 2, 2023, Pages 145-172]
N
-
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]
O
-
Opportunistic Motives
Investigating the effect of creative accounting on the heterogeneous perception of investors [Volume 12, Issue 2, 2023, Pages 103-143]
-
Overreaction behavior
Investigation of overreaction in Iranian IPO of Tehran stock market, evidence of rationing effect [Volume 12, Issue 2, 2023, Pages 39-71]
R
-
Rationing effect
Investigation of overreaction in Iranian IPO of Tehran stock market, evidence of rationing effect [Volume 12, Issue 2, 2023, Pages 39-71]
S
-
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]
-
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]
-
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]
-
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]
T
-
Thematic Analysis
Existential Philosophy of Corporate Sustainability in Iran: A Hybrid Approach [Volume 12, Issue 1, 2023, Pages 227-265]
-
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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