Applied Research in Financial Reporting

Applied Research in Financial Reporting

Keyword Index
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]