Applied Research in Financial Reporting

Applied Research in Financial Reporting

Keyword Index
A
  • Accounting conservatism The Role of Accounting Conservatism in the Relationship between Ownership Structure and Firm Performance [Volume 8, Issue 2, 2019, Pages 235-257]
  • Advocacy Attitudes The Effect of Auditor Advocacy Attitudes and Client Identification on Auditor's Initial Judgment and Search Strategy of Evidence [Volume 8, Issue 1, 2019, Pages 7-42]
  • Asset pricing Model of Capital Assets Management Forecasts and Unsystematic Risk: Role of Desirable Information Environment [Volume 8, Issue 2, 2019, Pages 39-55]
  • Audit Fee Client Business Strategy and Audit Fee [Volume 8, Issue 1, 2019, Pages 97-118]
  • Auditor Objectivity The Effect of Auditor Advocacy Attitudes and Client Identification on Auditor's Initial Judgment and Search Strategy of Evidence [Volume 8, Issue 1, 2019, Pages 7-42]
  • Auditor Reputation The Relation of Corporate Social Responsibility and Auditor Selection; Focusing on Firms’ Auditors Reputation [Volume 8, Issue 1, 2019, Pages 43-66]
  • Auditor Selection The Relation of Corporate Social Responsibility and Auditor Selection; Focusing on Firms’ Auditors Reputation [Volume 8, Issue 1, 2019, Pages 43-66]
  • Audit Quality The Effect of Audit Quality on Managerial Over Confidence and the possibility of Fraudulent Reporting: Multi-Dimensional (Hybrid) Approach [Volume 8, Issue 2, 2019, Pages 169-208]
  • Avoid earnings decline Performance of Managers in Facing Earnings Thresholds: Evidence from the Role of Sustainability Reporting [Volume 8, Issue 2, 2019, Pages 141-168]
  • Avoid negative earnings surprises Performance of Managers in Facing Earnings Thresholds: Evidence from the Role of Sustainability Reporting [Volume 8, Issue 2, 2019, Pages 141-168]
B
  • Balanced Scorecard Strategy of Modifying Balanced Scorecard Model with Islamic Approach: Grounded Theory Approach [Volume 8, Issue 2, 2019, Pages 209-234]
C
  • Client Identification The Effect of Auditor Advocacy Attitudes and Client Identification on Auditor's Initial Judgment and Search Strategy of Evidence [Volume 8, Issue 1, 2019, Pages 7-42]
  • Coding Method The Relation of Corporate Social Responsibility and Auditor Selection; Focusing on Firms’ Auditors Reputation [Volume 8, Issue 1, 2019, Pages 43-66]
  • Competency and Performance of Internal Audit Work Internal Audit Quality Model [Volume 8, Issue 2, 2019, Pages 7-38]
  • Corporate Governance A Survey on the Relationship between Product Market Competition with Cost Stickiness Behavior and Corporate Governance [Volume 8, Issue 1, 2019, Pages 119-146]
  • Corporate Governance Identification of Voluntary Disclosure Indicators and Corporate Governance: The gap between current and expected Situations [Volume 8, Issue 1, 2019, Pages 67-95]
  • Cost of Equity Capital Economic Links and the Effect of Earnings Quality on Market Risk [Volume 8, Issue 2, 2019, Pages 57-85]
  • Cost Stickiness A Survey on the Relationship between Product Market Competition with Cost Stickiness Behavior and Corporate Governance [Volume 8, Issue 1, 2019, Pages 119-146]
D
  • Disclosure Quality The Impact of Disclosure Quality and Quality of Information Environment on Dividend Smoothing [Volume 8, Issue 2, 2019, Pages 117-140]
  • Dividend Smoothing The Impact of Disclosure Quality and Quality of Information Environment on Dividend Smoothing [Volume 8, Issue 2, 2019, Pages 117-140]
E
  • Earnings Management Performance of Managers in Facing Earnings Thresholds: Evidence from the Role of Sustainability Reporting [Volume 8, Issue 2, 2019, Pages 141-168]
  • Earnings Quality Economic Links and the Effect of Earnings Quality on Market Risk [Volume 8, Issue 2, 2019, Pages 57-85]
  • Economically related firms Economic Links and the Effect of Earnings Quality on Market Risk [Volume 8, Issue 2, 2019, Pages 57-85]
  • Evidence Search Strategy The Effect of Auditor Advocacy Attitudes and Client Identification on Auditor's Initial Judgment and Search Strategy of Evidence [Volume 8, Issue 1, 2019, Pages 7-42]
  • Extensible Business Reporting Language Effect of Using Extensible Business Reporting Language on Transparency of Financial Information in Listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2019, Pages 147-171]
F
  • Financial Statements Comparability The relationship between financial statements comparability and stock price crash risk with an emphasis on the role of information asymmetry [Volume 8, Issue 1, 2019, Pages 173-206]
  • Firm Performance The Role of Accounting Conservatism in the Relationship between Ownership Structure and Firm Performance [Volume 8, Issue 2, 2019, Pages 235-257]
G
  • Gap Analysis Identification of Voluntary Disclosure Indicators and Corporate Governance: The gap between current and expected Situations [Volume 8, Issue 1, 2019, Pages 67-95]
  • Grounded theory Strategy of Modifying Balanced Scorecard Model with Islamic Approach: Grounded Theory Approach [Volume 8, Issue 2, 2019, Pages 209-234]
I
  • Independence Internal Audit Quality Model [Volume 8, Issue 2, 2019, Pages 7-38]
  • Information Asymmetry The relationship between financial statements comparability and stock price crash risk with an emphasis on the role of information asymmetry [Volume 8, Issue 1, 2019, Pages 173-206]
  • Information Environment Management Forecasts and Unsystematic Risk: Role of Desirable Information Environment [Volume 8, Issue 2, 2019, Pages 39-55]
  • Internal Audit Internal Audit Quality Model [Volume 8, Issue 2, 2019, Pages 7-38]
  • Internal Audit Quality Internal Audit Quality Model [Volume 8, Issue 2, 2019, Pages 7-38]
  • Internet financial reporting Identifying and Ranking of Effective Factors on Internet Financial Reporting Quality in Website of Firm listed on TSE [Volume 8, Issue 2, 2019, Pages 87-115]
  • Islamic approach Strategy of Modifying Balanced Scorecard Model with Islamic Approach: Grounded Theory Approach [Volume 8, Issue 2, 2019, Pages 209-234]
M
  • Market Risk Economic Links and the Effect of Earnings Quality on Market Risk [Volume 8, Issue 2, 2019, Pages 57-85]
O
  • Ownership structure The Role of Accounting Conservatism in the Relationship between Ownership Structure and Firm Performance [Volume 8, Issue 2, 2019, Pages 235-257]
P
  • Performance Evaluation Strategy of Modifying Balanced Scorecard Model with Islamic Approach: Grounded Theory Approach [Volume 8, Issue 2, 2019, Pages 209-234]
  • Predictive Error of Net profit Management Forecasts and Unsystematic Risk: Role of Desirable Information Environment [Volume 8, Issue 2, 2019, Pages 39-55]
  • Professional Identification The Effect of Auditor Advocacy Attitudes and Client Identification on Auditor's Initial Judgment and Search Strategy of Evidence [Volume 8, Issue 1, 2019, Pages 7-42]
Q
R
  • Reliability Effect of Using Extensible Business Reporting Language on Transparency of Financial Information in Listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2019, Pages 147-171]
S
  • Stock Price Crash Risk The relationship between financial statements comparability and stock price crash risk with an emphasis on the role of information asymmetry [Volume 8, Issue 1, 2019, Pages 173-206]
T
  • Timeliness Effect of Using Extensible Business Reporting Language on Transparency of Financial Information in Listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2019, Pages 147-171]
  • Transparency of Financial Information Effect of Using Extensible Business Reporting Language on Transparency of Financial Information in Listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2019, Pages 147-171]
V
  • Voluntary Disclosure Identification of Voluntary Disclosure Indicators and Corporate Governance: The gap between current and expected Situations [Volume 8, Issue 1, 2019, Pages 67-95]