Applied Research in Financial Reporting

Applied Research in Financial Reporting

Keyword Index
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]
  • 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
  • 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]
N
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]