Applied Research in Financial Reporting

Applied Research in Financial Reporting

Keyword Index
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]
D
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]