Applied Research in Financial Reporting

Applied Research in Financial Reporting

Keyword Index
A
  • Accountants' job self-efficacy: individual A study on the model of job self-efficacy in the accounting profession: An extension of the interpretive matrix theory and content analysis [Volume 14, Issue 1, 2025, Pages 45-87]
  • Accruals Investigating the hybrid approach of feature selection methods with logistic regression and machine learning classification algorithms to improve the accuracy of earnings management prediction [Volume 14, Issue 1, 2025, Pages 447-497]
  • Anarchist Accounting Investigating the Effect of Anarchist Accounting Functions on the Firm Accountability of Tehran Stock Exchange [Volume 14, Issue 1, 2025, Pages 153-195]
  • Audit Committee Members Factors affecting the use of executive managers and audit committee from the work of the internal audit function [Volume 14, Issue 1, 2025, Pages 379-414]
  • Audit Fee The impact of oil price uncertainty on audit fees: evidence from energy industries. [Volume 14, Issue 1, 2025, Pages 89-118]
  • Auditor Professional Competence Factors Affecting the Adoption of Performance Audit in the Public Sector of Iran [Volume 14, Issue 1, 2025, Pages 343-377]
B
  • Bankruptcy Risk The Moderating Role of CEO Power in the Effect of Earnings Management and Business Strategy on Bankruptcy Risk [Volume 14, Issue 1, 2025, Pages 245-285]
  • Bargaining Power The impact of oil price uncertainty on audit fees: evidence from energy industries. [Volume 14, Issue 1, 2025, Pages 89-118]
  • Breaking the Monopolistic Power Investigating the Effect of Anarchist Accounting Functions on the Firm Accountability of Tehran Stock Exchange [Volume 14, Issue 1, 2025, Pages 153-195]
  • Business strategy The Moderating Role of CEO Power in the Effect of Earnings Management and Business Strategy on Bankruptcy Risk [Volume 14, Issue 1, 2025, Pages 245-285]
C
  • CEO power The Moderating Role of CEO Power in the Effect of Earnings Management and Business Strategy on Bankruptcy Risk [Volume 14, Issue 1, 2025, Pages 245-285]
  • Company life cycle The Effect of Behavioral Strains, Management Ability and Motivation on Operational Efficiency during the Company's Life Cycle [Volume 14, Issue 1, 2025, Pages 7-44]
  • Corporate Governance Investigating the relationship between managerial short-termism and corporate social responsibility performance: the moderating role of corporate governance and ownership structure [Volume 14, Issue 1, 2025, Pages 197-244]
D
  • Debt Maturity Examining investment frameworks based on debt concentration [Volume 14, Issue 1, 2025, Pages 415-446]
E
  • Earnings Management Investigating the hybrid approach of feature selection methods with logistic regression and machine learning classification algorithms to improve the accuracy of earnings management prediction [Volume 14, Issue 1, 2025, Pages 447-497]
F
  • Feature selection Investigating the hybrid approach of feature selection methods with logistic regression and machine learning classification algorithms to improve the accuracy of earnings management prediction [Volume 14, Issue 1, 2025, Pages 447-497]
  • Financial Decision-Making Key Drivers in Visual Accounting: Moving from Numbers to Philosophical Insights into the Future of Finance [Volume 14, Issue 1, 2025, Pages 287-342]
  • Financial Resource Adequacy Factors Affecting the Adoption of Performance Audit in the Public Sector of Iran [Volume 14, Issue 1, 2025, Pages 343-377]
  • Firm Accountability Investigating the Effect of Anarchist Accounting Functions on the Firm Accountability of Tehran Stock Exchange [Volume 14, Issue 1, 2025, Pages 153-195]
  • Firm Value Investigating the relationship between change in forward looking disclosure and firm value in well and poor performing Firms with a static and dynamic approach [Volume 14, Issue 1, 2025, Pages 119-152]
  • Forward looking disclosure Investigating the relationship between change in forward looking disclosure and firm value in well and poor performing Firms with a static and dynamic approach [Volume 14, Issue 1, 2025, Pages 119-152]
I
  • Internal Audit Objectives Factors affecting the use of executive managers and audit committee from the work of the internal audit function [Volume 14, Issue 1, 2025, Pages 379-414]
  • Internal Audit Quality Factors affecting the use of executive managers and audit committee from the work of the internal audit function [Volume 14, Issue 1, 2025, Pages 379-414]
  • Internal Audit Structure Factors affecting the use of executive managers and audit committee from the work of the internal audit function [Volume 14, Issue 1, 2025, Pages 379-414]
K
  • Key drivers Key Drivers in Visual Accounting: Moving from Numbers to Philosophical Insights into the Future of Finance [Volume 14, Issue 1, 2025, Pages 287-342]
M
  • Machine Learning Investigating the hybrid approach of feature selection methods with logistic regression and machine learning classification algorithms to improve the accuracy of earnings management prediction [Volume 14, Issue 1, 2025, Pages 447-497]
  • Management Characteristics The Effect of Behavioral Strains, Management Ability and Motivation on Operational Efficiency during the Company's Life Cycle [Volume 14, Issue 1, 2025, Pages 7-44]
  • Management Support Factors Affecting the Adoption of Performance Audit in the Public Sector of Iran [Volume 14, Issue 1, 2025, Pages 343-377]
O
  • Oil Price Fluctuations The impact of oil price uncertainty on audit fees: evidence from energy industries. [Volume 14, Issue 1, 2025, Pages 89-118]
  • Operational efficiency The Effect of Behavioral Strains, Management Ability and Motivation on Operational Efficiency during the Company's Life Cycle [Volume 14, Issue 1, 2025, Pages 7-44]
  • Ownership structure Investigating the relationship between managerial short-termism and corporate social responsibility performance: the moderating role of corporate governance and ownership structure [Volume 14, Issue 1, 2025, Pages 197-244]
P
  • Performance Audit Adoption Factors Affecting the Adoption of Performance Audit in the Public Sector of Iran [Volume 14, Issue 1, 2025, Pages 343-377]
  • Profit Management The Moderating Role of CEO Power in the Effect of Earnings Management and Business Strategy on Bankruptcy Risk [Volume 14, Issue 1, 2025, Pages 245-285]
  • Public Sector Factors Affecting the Adoption of Performance Audit in the Public Sector of Iran [Volume 14, Issue 1, 2025, Pages 343-377]
R
  • Random affect models The impact of oil price uncertainty on audit fees: evidence from energy industries. [Volume 14, Issue 1, 2025, Pages 89-118]
  • Risk effect The impact of oil price uncertainty on audit fees: evidence from energy industries. [Volume 14, Issue 1, 2025, Pages 89-118]
S
  • Static and Dynamic Approach Investigating the relationship between change in forward looking disclosure and firm value in well and poor performing Firms with a static and dynamic approach [Volume 14, Issue 1, 2025, Pages 119-152]
  • Structural A study on the model of job self-efficacy in the accounting profession: An extension of the interpretive matrix theory and content analysis [Volume 14, Issue 1, 2025, Pages 45-87]