A
-
ABC
Lean Accounting in Lean Organization (Transformation from Cost-based Approach to Value-based Approach [Volume 9, Issue 4, 2019, Pages 117-133]
-
Abnormal Returns
Investigating the Relationship between Adjustment of Free Cash Flow with Growth Opportunities and Abnormal Return [Volume 11, Issue 1, 2021, Pages 17-41]
-
Abnormal stock returns
The Impact of Cash Holdings &Financial Flexibility on Abnormal Stock Returns in the Companies Accepted in Tehran Stock Market Supervisor [Volume 3, Issue 3, 2013, Pages 35-52]
-
Academic
The Level at Which Accounting Professors Use Information Technology at Universities [Volume 4, Issue 3, 2014, Pages 159-174]
-
Acceptance levels of XBRL
The Study of Reporting Language (XBRL) Dimensions and Acceptance Levels [Volume 6, Issue 3, 2016, Pages 1-16]
-
Accountability
Accountability and the Challenges of Information Disclosure [Volume 3, Issue 3, 2013, Pages 73-94]
-
Accountability
Comparative Study of Diverse Aspect of Performance Budgeting in Iran [Volume 10, Issue 1, 2020, Pages 25-46]
-
Accountability
Investigating the Impact of Adoption of International Financial Reporting Standards on Governance Indicators (Control of Corruption and Responsiveness): A Cross Country Study [Volume 12, Issue 3, 2022, Pages 1-22]
-
Accountability
The role of accountability in reducing the impact of affective reactions on capital project decisions [Volume 13, Issue 1, 2023]
-
Accountants
Analyzing the Value of Familiarity with International Financial Reporting Standards Concepts in Accounting Instructors [Volume 7, Issue 2, 2017, Pages 74-87]
-
Accounterability
Narrative Accountability: Different Look [Volume 9, Issue 2, 2019, Pages 25-36]
-
Accounting
[Volume 3, Issue 4, 2013, Pages 123-134]
-
Accounting
Factors Influencing the Reluctance of Accounting Graduate Students The Research [Volume 4, Issue 2, 2014, Pages 97-116]
-
Accounting
The Level at Which Accounting Professors Use Information Technology at Universities [Volume 4, Issue 3, 2014, Pages 159-174]
-
Accounting
Matching Ethical Propositions in Islamic Texts and Accounting Texts [Volume 6, Issue 3, 2016, Pages 17-34]
-
Accounting
Ethical Function of Justice Theory in Accounting [Volume 8, Issue 1, 2018, Pages 111-127]
-
Accounting
Role of Reporting and Financial Supervision in Advancing the Objectives of Resistance Economy [Volume 8, Issue 2, 2018, Pages 139-162]
-
Accounting
Factors Affecting the Productivity of Accounting Researches [Volume 10, Issue 1, 2020, Pages 47-69]
-
Accounting
Identifying the Drivers of the Future of Accounting in Iran in the Field of Technology-Based Innovations [Volume 11, Issue 4, 2021, Pages 1-24]
-
Accounting Conservatism
The Relationship between Audit Specialization and Audit Delay with Accounting Conservatism [Volume 6, Issue 3, 2016, Pages 73-96]
-
Accounting Conservatism
The Effect of Accounting Conservatism on Relationship between Earning Management and Tax Aggressive Reporting [Volume 6, Issue 4, 2016, Pages 23-40]
-
Accounting Conservatism
The Effect of Political Relations with the Government on the Relationship between Social Responsibility and Accounting Conservatism [Volume 11, Issue 4, 2021, Pages 91-122]
-
Accounting Criteria
Identify and Rank Accounting Performance Indicators in the Banking Industry with Emphasis on interest-free (Riba) Banking in Iran [Volume 10, Issue 4, 2020, Pages 111-140]
-
Accounting Earning
Recognition of Effective Factors on the Relationship between Accruals and Operating Cash Flows [Volume 9, Issue 3, 2019, Pages 53-67]
-
Accounting Education
An Analytical Approach to the Role of the Serious Game (SG) in Accounting Education [Volume 10, Issue 2, 2020, Pages 155-167]
-
Accounting Education
Identify and Ranking Active Learning Methods in Accounting Education Using the Fuzzy Analysis Hierarchy Process [Volume 12, Issue 3, 2022, Pages 45-70]
-
Accounting field
Education Quality and Accreditation in Business Schools and Accounting Field [Volume 7, Issue 3, 2017, Pages 131-150]
-
Accounting Information
The Dynamics of Accounting and Financial Information for Valuation of Securities [Volume 6, Issue 4, 2016, Pages 83-102]
-
Accounting Information
The Press and the Media: New Information Intermediaries in the Capital Markets [Volume 7, Issue 2, 2017, Pages 56-73]
-
Accounting Information
Changes in the Value Relevance of Accounting Information Overtime among Listed Companies in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 57-80]
-
Accounting Information
The Impact of Auditor's Report on Relevance of Reported Accounting Information in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 43-60]
-
Accounting Information Quality
The effect of accounting information quality on the relation between financial constraints with stock returns and new investment [Volume 12, Issue 4, 2022, Pages 33-56]
-
Accounting information system
Safety and Security Threats in Accounting Information System [Volume 3, Issue 3, 2013, Pages 153-163]
-
Accounting information systems
Accounting Information System Coordination [Volume 3, Issue 2, 2013, Pages 107-124]
-
Accounting information systems
Presenting the model of the role of emerging technologies in the accounting information system and financial reporting [Volume 13, Issue 2, 2023, Pages 1-30]
-
Accounting inscription
Explaining the Concept of Inscription in Accounting and its Effect in Performing Organizational, Business and Social Innovations [Volume 10, Issue 2, 2020, Pages 1-20]
-
Accounting Journals
Factors Affecting the Productivity of Accounting Researches [Volume 10, Issue 1, 2020, Pages 47-69]
-
Accounting Knowledge
Scientometric Study of Scientific Production of the Journal of Accounting and Auditing Review [Volume 10, Issue 1, 2020, Pages 115-133]
-
Accounting legitimacy
Designing a Model for Civil Accounting: Systematic Representation Modeling [Volume 13, Issue 2, 2023, Pages 169-202]
-
Accounting practice
Interpretative Accounting Research, Challenges and Opportunities in Accounting Research [Volume 4, Issue 3, 2014, Pages 105-119]
-
Accounting profit
Earnings Quality and Its Measurments [Volume 3, Issue 2, 2013, Pages 125-145]
-
Accounting profit
[Volume 4, Issue 2, 2014, Pages 37-55]
-
Accounting Research
Size Scale Effects in Capital Market Research; Applications and Obstacles [Volume 5, Issue 3, 2015, Pages 93-112]
-
Accounting Research
An Analytic Review to Positivism and Critical Realism in Accounting Research [Volume 6, Issue 2, 2016, Pages 41-54]
-
Accounting Research
Points to Consider When Self-Assessing Your Empirical Accounting Research [Volume 7, Issue 4, 2017, Pages 141-167]
-
Accounting researches
Meta-Analysis in Accounting Research [Volume 8, Issue 3, 2018, Pages 125-147]
-
Accounting software
An Experimental Study on Accounting Software Acceptance among Students [Volume 5, Issue 1, 2015, Pages 1-28]
-
Accounting standards
Review of Empirical Researches about Participation of Financial Statement Users in Accounting Standard-Setting [Volume 4, Issue 3, 2014, Pages 1-15]
-
Accounting Standards Consequences
Investigating the Effect Analysis of Accounting Standards in the Process of Standard Setting and Empirical Accounting Research [Volume 9, Issue 3, 2019, Pages 87-129]
-
Accounting Standard Setting
Investigating the Effect Analysis of Accounting Standards in the Process of Standard Setting and Empirical Accounting Research [Volume 9, Issue 3, 2019, Pages 87-129]
-
Accounting theory
Interpretative Accounting Research, Challenges and Opportunities in Accounting Research [Volume 4, Issue 3, 2014, Pages 105-119]
-
Accounting value dimensions
A Perspective on Cultural Dimensions of Accounting [Volume 4, Issue 4, 2014, Pages 83-108]
-
Accounting Variables
The Determinant Factors of Capital Structure of Companies Listed in Tehran Stock Exchange Using Hierarchical Theory [Volume 5, Issue 1, 2015, Pages 65-84]
-
Accounts Receivable
Fundamental Analysis of Receivables and Predicting Future Earnings [Volume 4, Issue 2, 2014, Pages 135-156]
-
Accreditation
Education Quality and Accreditation in Business Schools and Accounting Field [Volume 7, Issue 3, 2017, Pages 131-150]
-
Accrual-based conservatism
The Effect of Political Relations with the Government on the Relationship between Social Responsibility and Accounting Conservatism [Volume 11, Issue 4, 2021, Pages 91-122]
-
Accruals
The Study of the Relationship Between Corporate Governance Control and Earnings Quality in Firms Listed on Tehran Stock Exchange [Volume 5, Issue 3, 2015, Pages 1-15]
-
Accruals Costs
Investigating on sticky Accruals Costs versus Costs paid in cash [Volume 8, Issue 4, 2018, Pages 85-104]
-
Accruals Quality
A Review of the Concept of Earnings Quality and Classification Criteria for Measuring it [Volume 5, Issue 2, 2015, Pages 93-110]
-
Achaemenid Empire
Auditing In Achaemenid Empire [Volume 4, Issue 1, 2014, Pages 159-173]
-
Action Research
Action Research of Shadow Accounting to Typology of Compliance with Capital Market Companies Social Values [Volume 14, Issue 1, 2024, Pages 237-270]
-
Activity-based costing
Antecedents and Consequences of Cost Information Usage in Decision Making [Volume 7, Issue 4, 2017, Pages 127-140]
-
Actor-Network theory
Explaining the Concept of Inscription in Accounting and its Effect in Performing Organizational, Business and Social Innovations [Volume 10, Issue 2, 2020, Pages 1-20]
-
Adhesion of costs
Experimental study Of Adhesion behavior costs [Volume 9, Issue 4, 2019, Pages 135-155]
-
Administrative & financial health
The Relation between the Managers Self-knowledge and Administrative & Financial Health, Case study (Governmental Offices of Malekan Province) [Volume 5, Issue 1, 2015, Pages 113-130]
-
Administrative and Sale Expenses
Experimental study Of Adhesion behavior costs [Volume 9, Issue 4, 2019, Pages 135-155]
-
Affective reactions
The role of accountability in reducing the impact of affective reactions on capital project decisions [Volume 13, Issue 1, 2023]
-
A full accrual basis
Necessity of Using the Full Accrual Basis of Accounting in the Tax Affairs [Volume 3, Issue 4, 2013, Pages 15-26]
-
Agency cost
Product Market Competition and Its Effect on Three Important Criteria in Decision Making, Agency Cost, Capital Structure and the Cost of Capital [Volume 7, Issue 1, 2017, Pages 67-84]
-
Agency Costs
Capital Structure and Agency Theory: Empirical Evidence From Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 41-66]
-
Agency Costs
The Relationship between Agency Costs and Expropriation of Minority Shareholders’ Interests with Emphasis on the Role of Financial Reporting Quality [Volume 9, Issue 2, 2019, Pages 1-24]
-
Agency Costs
Investigation of Relationship between Earnings Management and Investment Inefficiency with the Emphasis on the Role of Agency Costs [Volume 9, Issue 3, 2019, Pages 27-51]
-
Agency Costs
The Relationship between Political Connections and Agency Costs Considering the Moderating Role of Audit Quality [Volume 9, Issue 3, 2019, Pages 157-184]
-
Agency problem
Explaining the Relationship Between Capital Structure, Agency Problem and Performance [Volume 5, Issue 4, 2015, Pages 133-159]
-
Agency Problems
The role of agency costs due to the change of financial manager and auditor turnover on the internal controls weakness [Volume 11, Issue 4, 2021, Pages 55-90]
-
Aggressive tax reporting
The Effect of Accounting Conservatism on Relationship between Earning Management and Tax Aggressive Reporting [Volume 6, Issue 4, 2016, Pages 23-40]
-
AHP
Ranking of dimensions and sustainability reporting indicators in municipalities [Volume 13, Issue 1, 2023]
-
AHP method
The Causes of Tax Evasion in Iran with Concentration in Gap View of Taxpayers and Tax Staff Based on the AHP Model [Volume 8, Issue 1, 2018, Pages 27-52]
-
Alternative accounting theory
A Review Of Critical Accounting Theories [Volume 5, Issue 2, 2015, Pages 59-78]
-
Ambiguities of Project Financing Bonds
Bonds, Issues, Problems, Ambiguities and Present Solutions to Resolve Those Problems [Volume 5, Issue 1, 2015, Pages 149-168]
-
Analytic Network Process
Identifying and Ranking creative accounting Indicators Using Analytic Network Process [Volume 12, Issue 1, 2022, Pages 21-40]
-
Annual adjustments
Nature of Financial Statements Restatement in Iran: In According to Classification of GAO [Volume 3, Issue 4, 2013, Pages 1-14]
-
Anti money laundering methods
A Glance on Money Laundering at Capital Market [Volume 5, Issue 2, 2015, Pages 79-92]
-
Approach
Accounting Information Systems Development Methodologies [Volume 4, Issue 2, 2014, Pages 57-78]
-
Artificial intelligence systems
[Volume 3, Issue 3, 2013, Pages 95-107]
-
Artificial neural networks
Linear and Nonlinear Structures in Predicting Stock Return [Volume 3, Issue 4, 2013, Pages 109-122]
-
Ask spread
Examining Relationshionship between on Limit Price and Information Asymmetry in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 37-51]
-
Assurance Services
Explain a Pattern for the Development of the Audit Services Market [Volume 13, Issue 1, 2023]
-
Asymmetric cost behavior
Asymmetry in the Behavior of Costs- Costs Stickiness; Evidence, Reasons and Effects [Volume 5, Issue 3, 2015, Pages 69-92]
-
Asymmetric information
Moral Hazard and Asymmetric Information in IPO Underpricing [Volume 6, Issue 1, 2016, Pages 21-42]
-
Asymmetry of information
Ownership Type (Institutional and Single) with Information Asymmetry: Emphasizing on Financial Information Reliability as Moderator Variable [Volume 8, Issue 3, 2018, Pages 49-69]
-
Audit Adjustments Clauses
Financial Reporting Quality and Audit Adjustments Clauses [Volume 9, Issue 1, 2019, Pages 61-80]
-
Audit Certification
Review of Evidence about the Impact of IFRS on Auditing Profession [Volume 9, Issue 2, 2019, Pages 37-56]
-
Audit Committee
The Role of Internal Controls, Internal Audit and Audit Committee in Optimization of Corporate Governance [Volume 4, Issue 1, 2014, Pages 63-77]
-
Audit Committee
Analysis of Mechanisms of Monitoring and Controlling of Corporate Governance System [Volume 7, Issue 4, 2017, Pages 59-82]
-
Audit Committee
Investigating the Relationship between Corporate Governance Mechanisms and the Effectiveness of the Audit Committee [Volume 10, Issue 2, 2020, Pages 133-153]
-
Audit composition
The Investigation Influencing Factors Over Accept or Reject of the Client on The Independent Auditors [Volume 3, Issue 2, 2013, Pages 17-35]
-
Audit Costs
Review of Evidence about the Impact of IFRS on Auditing Profession [Volume 9, Issue 2, 2019, Pages 37-56]
-
Audit cycle
Examination of the Relationship between Governance and Auditing Properties and Real Earnings Management of the Firms Listed in the Tehran Stock Exchange [Volume 8, Issue 2, 2018, Pages 1-21]
-
Audit experience
The Investigation Influencing Factors Over Accept or Reject of the Client on The Independent Auditors [Volume 3, Issue 2, 2013, Pages 17-35]
-
Audit fees and Financial reporting quality
Audit Firm Industry Specialization and Audit Outcomes [Volume 4, Issue 1, 2014, Pages 21-45]
-
Auditing
Auditing In Achaemenid Empire [Volume 4, Issue 1, 2014, Pages 159-173]
-
Auditing
Role of Reporting and Financial Supervision in Advancing the Objectives of Resistance Economy [Volume 8, Issue 2, 2018, Pages 139-162]
-
Auditing
An Investigating the Impact of International Financial Reporting Standards Adoption on Auditing [Volume 9, Issue 3, 2019, Pages 1-25]
-
Auditing
Explain a Pattern for the Development of the Audit Services Market [Volume 13, Issue 1, 2023]
-
Auditing Accuracy and Quality
Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing [Volume 9, Issue 3, 2019, Pages 131-155]
-
Auditing Dysfunctional Behaviors
Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and Audit Quality [Volume 11, Issue 2, 2021, Pages 83-101]
-
Auditing Expenses
Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing [Volume 9, Issue 3, 2019, Pages 131-155]
-
Auditing Fees
The Moderating Role of Corporate Social Responsibility on the Relationship between Bank Loan Guarantee and Audit Fees [Volume 11, Issue 3, 2021, Pages 89-106]
-
Auditing Institution
[Volume 3, Issue 3, 2013, Pages 95-107]
-
Auditing Process
Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing [Volume 9, Issue 3, 2019, Pages 131-155]
-
Auditing profession
Identification of Drivers Affecting the Future Social Status of the Auditing Profession in Iran [Volume 13, Issue 3, 2023, Pages 1-36]
-
Auditing quality
Joint Audit: Improve or Impair of the Auditing Quality [Volume 4, Issue 1, 2014, Pages 145-158]
-
Auditing quality
Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and Audit Quality [Volume 11, Issue 2, 2021, Pages 83-101]
-
Auditing Services
Explain a Pattern for the Development of the Audit Services Market [Volume 13, Issue 1, 2023]
-
Auditing Time
Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing [Volume 9, Issue 3, 2019, Pages 131-155]
-
Audit judgment
Auditing Challenging Fair Value and Other Estimates [Volume 6, Issue 4, 2016, Pages 128-144]
-
Auditors
[Volume 3, Issue 3, 2013, Pages 95-107]
-
Auditor’s change
The Relationship between Companies Demand for Audit Services and the Change Auditors [Volume 3, Issue 2, 2013, Pages 89-105]
-
Auditor's independence
Joint Audit: Improve or Impair of the Auditing Quality [Volume 4, Issue 1, 2014, Pages 145-158]
-
Auditor's opinion
The relationship of social responsibility disclosure on corporate audit operations [Volume 13, Issue 3, 2023, Pages 93-114]
-
Auditor's professional skepticism
Relationship Between the Auditor's Professional Skepticism, Rotation of Auditors and Audit Quality of company [Volume 8, Issue 3, 2018, Pages 101-123]
-
Auditor's Rotation
Review the Theoretical Basis of the Impact of Geographical Distance Between Audit Firm and Company on the Audit Fees, Timeliness of Audit Report and Rotation of Auditor [Volume 9, Issue 4, 2019, Pages 101-115]
-
Auditor Tenure
The Effect of Audit Market Concentration on Audit Report Lag and Auditor Tenure of Listed Companies in Tehran Stock Exchange [Volume 10, Issue 2, 2020, Pages 63-89]
-
Audit Profession
Review of Evidence about the Impact of IFRS on Auditing Profession [Volume 9, Issue 2, 2019, Pages 37-56]
-
Audit rating
Examination of the Relationship between Governance and Auditing Properties and Real Earnings Management of the Firms Listed in the Tehran Stock Exchange [Volume 8, Issue 2, 2018, Pages 1-21]
-
Audit report
The Effect of Firm Size, Type of Audit Report and the Percentage of State Ownership, the Rating Companies in Tehran Stock Exchange Timeliness of Audit Reports [Volume 4, Issue 3, 2014, Pages 17-35]
-
Audit report
Audit Report Lag [Volume 5, Issue 4, 2015, Pages 47-64]
-
Audit Report Clauses
Risk Disclosure and Audit Report Clauses in Tehran Stock Exchange [Volume 13, Issue 4, 2023, Pages 63-92]
-
Audit Report Delay
Effect of Audit Report Delay on Fluctuations of Stock Prices of Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 81-98]
-
Audit specialization and Audit report
The Relationship between Audit Specialization and Audit Delay with Accounting Conservatism [Volume 6, Issue 3, 2016, Pages 73-96]
-
Audit’ Tenure
Effect of the Audit Tenure on Earnings Quality with the Emphasis on the Information Asymmetry of Companies of TSE [Volume 9, Issue 2, 2019, Pages 99-118]
-
Aversion toloss
The Examination of the Relationship Between [Volume 4, Issue 3, 2014, Pages 81-103]
B
-
Bad Debt Reserves
Fundamental Analysis of Receivables and Predicting Future Earnings [Volume 4, Issue 2, 2014, Pages 135-156]
-
Bad News Hoarding
The Effect of Debt Maturity on Future Stock Price [Volume 6, Issue 1, 2016, Pages 99-116]
-
Balanced Score Card (BSC)
Comparison of Organization Evaluation Methods: Balanced Score Card (BSC) Vs. European Foundation for Quality Management (EFQM) [Volume 3, Issue 2, 2013, Pages 1-15]
-
Bank borrowing
The Effect of Financial Structure on Stock Price Volatility in Firms Listed at Tehran Stock Exchange [Volume 6, Issue 2, 2016, Pages 1-16]
-
Banking Supervision
Provide a Model of Factors that Affect External Audits of Banks on the Basis of Effective Banking Supervision Approach [Volume 13, Issue 1, 2023]
-
Bankruptcy risk
Investigating the Relationship between Corporate Governance with Bankruptcy Probability in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 2, 2015, Pages 37-58]
-
Basel Committee
Provide a Model of Factors that Affect External Audits of Banks on the Basis of Effective Banking Supervision Approach [Volume 13, Issue 1, 2023]
-
Behavioral finance hypothesis
Momentum Strategies, Proving Informational Content of Accounting Profit [Volume 3, Issue 3, 2013, Pages 1-17]
-
Behavioral research
Antecedents and Consequences of Cost Information Usage in Decision Making [Volume 7, Issue 4, 2017, Pages 127-140]
-
Benchmark characters
Bench marking; Theoretical Perspectives, Models and its Applications in Accounting [Volume 5, Issue 4, 2015, Pages 91-114]
-
Benchmarking
Bench marking; Theoretical Perspectives, Models and its Applications in Accounting [Volume 5, Issue 4, 2015, Pages 91-114]
-
Benefits and challenges
International Financial Reporting Standards (IFRS): Benefits and Challenges for Investors [Volume 8, Issue 2, 2018, Pages 47-69]
-
Bias
Investigation of Managerial Myopia on Future Financial Performance in Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2018, Pages 23-46]
-
Bid
Examining Relationshionship between on Limit Price and Information Asymmetry in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 37-51]
-
Big Data
How Big Data will Change Financial Accounting? [Volume 6, Issue 3, 2016, Pages 35-50]
-
Big Data
The Characteristics of Data Ecosystem for Assurance and Determination of Business Measurement – Focusing on Big Data [Volume 12, Issue 1, 2022, Pages 121-140]
-
Blockchain
The Characteristics of Data Ecosystem for Assurance and Determination of Business Measurement – Focusing on Big Data [Volume 12, Issue 1, 2022, Pages 121-140]
-
Block trading
Comparing the Effect of Gradual and Block Shares Floating in Privatization Process of Firms in the Insurance and Banking Industries [Volume 5, Issue 1, 2015, Pages 47-64]
-
Bloom’s Taxonomy
Necessity of ethics education and Islamic values in universities accounting curriculum [Volume 9, Issue 1, 2019, Pages 21-40]
-
Board Features
Investigating the Relationship between Corporate Governance Mechanisms and the Effectiveness of the Audit Committee [Volume 10, Issue 2, 2020, Pages 133-153]
-
Board of Directors Compensation
Effect of Non-Cash and Non-Operating Related Party Transactions on Board of Directors’ Compensation [Volume 12, Issue 3, 2022, Pages 157-182]
-
Board Political Connection
The Impact of Political Connection of Board & Information Disclosure Quality on Firms’ Dividend Payout Policy [Volume 11, Issue 4, 2021, Pages 157-186]
-
Board Size
Investigating the Impact of the Board of Directors on Disclosure of Corporate Sustainability Report [Volume 9, Issue 3, 2019, Pages 185-202]
-
Book debt ratios
Study on the Impact of Financial Crisis on the Financial Leverage of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 1-16]
-
Brand name
The Role of value Moderator of the Brand Name on the Relationship between Corporate Social Responsibility and Financial Performance of firms Listed in Tehran Stock Exchange [Volume 10, Issue 4, 2020, Pages 27-72]
-
Business Holdings
The Impact of Information Technology and Systems on the Implementation of Internal Audit Software in Commercial Holdings [Volume 12, Issue 1, 2022, Pages 101-120]
-
Business strategy
Investigating the Relationship Between Business Strategy and Human Capital Reporting Using GMM Method [Volume 3, Issue 3, 2013, Pages 109-127]
-
Business strategy
The Impact of Aggressive Business Strategy in the Corona Period on the Relationship between Corporate Social Performance and Market Response [Volume 12, Issue 2, 2022, Pages 141-170]
-
Business strategy
The Effect of Business Strategy on Risk Disclosure [Volume 14, Issue 1, 2024, Pages 125-146]
C
-
Calculative Accountability
Narrative Accountability: Different Look [Volume 9, Issue 2, 2019, Pages 25-36]
-
Capacity cost Rate
Taking Time-Driven Activity-Based Costing to Identify Better Actions in Academic Libraries (Case Study: Kashan University Library) [Volume 8, Issue 3, 2018, Pages 1-20]
-
Capital Adequacy
Stress Testing: A New Approach for Risk Management with Emphasis on Banks’ Capital Requirement [Volume 7, Issue 1, 2017, Pages 35-52]
-
Capital Adequacy
The effects of shadow banking on banking risk based on capital adequacy approach [Volume 13, Issue 3, 2023, Pages 215-240]
-
Capital Asset Pricing Model
Linear and Nonlinear Structures in Predicting Stock Return [Volume 3, Issue 4, 2013, Pages 109-122]
-
Capital increase
The Effect of Financial Structure on Stock Price Volatility in Firms Listed at Tehran Stock Exchange [Volume 6, Issue 2, 2016, Pages 1-16]
-
Capital increase
Presenting the Proposed Model of Capital Increase Considering Iran's Economic Environment [Volume 13, Issue 3, 2023, Pages 143-184]
-
Capital market
Size Scale Effects in Capital Market Research; Applications and Obstacles [Volume 5, Issue 3, 2015, Pages 93-112]
-
Capital market
Presenting the sustainability reporting model: comparing the requirements of the stock exchange with the common sustainability reporting standards in the world [Volume 14, Issue 1, 2024, Pages 147-187]
-
Capital Markets
Changes in the Value Relevance of Accounting Information Overtime among Listed Companies in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 57-80]
-
Capital requirement
Stress Testing: A New Approach for Risk Management with Emphasis on Banks’ Capital Requirement [Volume 7, Issue 1, 2017, Pages 35-52]
-
Capital Structure
Review of Relationship Between Capital Structure and Rate of Return on Assets and Return on Equity of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 67-82]
-
Capital Structure
Examine Relationsheep between Measures of Financial Leverage (Capital Structure) and Measure of Performance [Volume 4, Issue 4, 2014, Pages 1-18]
-
Capital Structure
The Determinant Factors of Capital Structure of Companies Listed in Tehran Stock Exchange Using Hierarchical Theory [Volume 5, Issue 1, 2015, Pages 65-84]
-
Capital Structure
Explaining the Relationship Between Capital Structure, Agency Problem and Performance [Volume 5, Issue 4, 2015, Pages 133-159]
-
Capital Structure
Capital Structure and Agency Theory: Empirical Evidence From Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 41-66]
-
Capital Structure
Product Market Competition and Its Effect on Three Important Criteria in Decision Making, Agency Cost, Capital Structure and the Cost of Capital [Volume 7, Issue 1, 2017, Pages 67-84]
-
Capital Structure
CEO's power and capital structure based on Lee's model [Volume 9, Issue 1, 2019, Pages 1-20]
-
Capital Structure
The Effect of Political Connections with the Government on the Relationship between CEO Power and Capital Structure in Companies [Volume 11, Issue 3, 2021, Pages 1-30]
-
Carbon accounting
Carbon Accounting [Volume 8, Issue 1, 2018, Pages 69-85]
-
Cash flow
Identifying Effect of Independence of the Board of Directors on Earnings Quality among the Companies Listed in Tehran Stock Exchange [Volume 7, Issue 3, 2017, Pages 1-20]
-
Cash Holding
The Effect of Corporate Governance on the Relationship Between Uncertainty in Macroeconomics and Cash holding [Volume 12, Issue 4, 2022, Pages 135-152]
-
Causal Reasoning
Causal Reasoning in Financial Reporting and Voluntary Disclosure [Volume 3, Issue 3, 2013, Pages 129-152]
-
CEO changes
Good News, Bad News and CEO Changes and Changes in Board of Directors [Volume 7, Issue 3, 2017, Pages 151-168]
-
CEO Compensation
The Relationship between Corporate Social Responsibility and CEO Compensation [Volume 9, Issue 4, 2019, Pages 83-100]
-
CEO duality
role of board monitoring power in the relationship between environmental conditions and corporate social responsibility [Volume 13, Issue 1, 2023]
-
CEO of the family
The Effect of Ownership, Control and CEO of the Family on Dividend Policy [Volume 8, Issue 3, 2018, Pages 21-48]
-
CEO power
CEO's power and capital structure based on Lee's model [Volume 9, Issue 1, 2019, Pages 1-20]
-
CEO power
The Effect of Political Connections with the Government on the Relationship between CEO Power and Capital Structure in Companies [Volume 11, Issue 3, 2021, Pages 1-30]
-
CEO’s work experience
Specialist CEOs and IPO Survival [Volume 10, Issue 1, 2020, Pages 1-25]
-
Challenges of applying standards
Public sector accounting standards, Challenges of applying standards, Prerequisites factors of reforms. [Volume 10, Issue 4, 2020, Pages 141-166]
-
Changes in board of directors
Good News, Bad News and CEO Changes and Changes in Board of Directors [Volume 7, Issue 3, 2017, Pages 151-168]
-
Changing Financial Officer
The role of agency costs due to the change of financial manager and auditor turnover on the internal controls weakness [Volume 11, Issue 4, 2021, Pages 55-90]
-
Chief Executive Officer (CEOs)
The Effect of Managers' Compensation on the Taking Risk of Companies Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 61-82]
-
Chief executive officer duality
The Relation between Cost of Debt and Corporate Governance in Firms with Political Connections [Volume 5, Issue 1, 2015, Pages 85-112]
-
Chief risk officer
Enterprise Risk Management, Determinants and Value of Its Implementation [Volume 5, Issue 3, 2015, Pages 15-30]
-
Civil Accounting
Designing a Model for Civil Accounting: Systematic Representation Modeling [Volume 13, Issue 2, 2023, Pages 169-202]
-
Client
The Investigation Influencing Factors Over Accept or Reject of the Client on The Independent Auditors [Volume 3, Issue 2, 2013, Pages 17-35]
-
Clients risk
The Investigation Influencing Factors Over Accept or Reject of the Client on The Independent Auditors [Volume 3, Issue 2, 2013, Pages 17-35]
-
Coercive pressure
The impact of institutional pressures and environmental management accounting on financial, environmental and economic performance of the company [Volume 13, Issue 1, 2023]
-
Communication Capital
The Role of Different Dimensions of Intellectual Capital Theory in Explaining Auditors' Attitude towards Fulfilling Social Responsibility [Volume 13, Issue 4, 2023, Pages 25-62]
-
Community development
Factors Influencing the Reluctance of Accounting Graduate Students The Research [Volume 4, Issue 2, 2014, Pages 97-116]
-
Community engagement
The Relationship between Corporate Governance and Community Engagement in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 103-128]
-
Company Performance
Effect of Corporate Sustainability on Excess Stock Returns and Profitability [Volume 9, Issue 2, 2019, Pages 119-138]
-
Company size
Explaining and analyzing the moderating role of company size on the impact of social responsibility on the financial performance of companies, based on meta-analysis technique [Volume 13, Issue 3, 2023, Pages 241-270]
-
Company Stability
Firm efficiency model based on financial efficiency: DEMATEL-FANP combination technique [Volume 12, Issue 3, 2022, Pages 135-156]
-
Company Sustainability Performance
Effect of Corporate Sustainability on Excess Stock Returns and Profitability [Volume 9, Issue 2, 2019, Pages 119-138]
-
Compensation managers
Effect of Customer Concentration on Managers Compensation of listed companies in Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 121-140]
-
Competitive advantage
The Effect of Stock Price Crash Risk on Product Market Competition [Volume 8, Issue 3, 2018, Pages 71-85]
-
Competitive advantages
A Review of the Models Used to Measure Intellectual Capital(IC) [Volume 3, Issue 3, 2013, Pages 165-183]
-
Competitive markets
The Evolution of Enterprise Resource Planning System and the Advantages and Disadvantages of the System After Implementation Steps [Volume 8, Issue 1, 2018, Pages 1-25]
-
Complementary Services
Explain a Pattern for the Development of the Audit Services Market [Volume 13, Issue 1, 2023]
-
Complexities of the world
Explaining the Concept of Inscription in Accounting and its Effect in Performing Organizational, Business and Social Innovations [Volume 10, Issue 2, 2020, Pages 1-20]
-
Compulsory rotation of auditors
Relationship Between the Auditor's Professional Skepticism, Rotation of Auditors and Audit Quality of company [Volume 8, Issue 3, 2018, Pages 101-123]
-
Computer Auditing
The Impact of Information Technology and Systems on the Implementation of Internal Audit Software in Commercial Holdings [Volume 12, Issue 1, 2022, Pages 101-120]
-
Concentrated Ownership
The Relation Between Corporate Governance and Financial Reporting Quality in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 1-19]
-
Concept mapping
Concept Mapping in a Financial Accounting Theory Course [Volume 3, Issue 4, 2013, Pages 155-167]
-
Concepts
Corporate social responsibility:
Concepts, Dimensions, Theories and Review of models [Volume 8, Issue 4, 2018, Pages 143-165]
-
Conceptual framework
Human Resources Accounting: Literature, Concept, Criteria and Measurement Models [Volume 10, Issue 2, 2020, Pages 21-45]
-
Conceptual models of corporate social responsibility
Towards a Conceptual Framework of Corporate Citizenship [Volume 4, Issue 2, 2014, Pages 1-19]
-
Conditional accounting conservatism
The Relationship between Governmental Ownership and Conditional Accounting Conservatism for the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 3, 2014, Pages 61-79]
-
Conflict of interest
Capital Structure and Agency Theory: Empirical Evidence From Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 41-66]
-
Contingency theory
Accounting Information System Coordination [Volume 3, Issue 2, 2013, Pages 107-124]
-
Contingency theory
Explaining Corporate Governance Using Contingency Theory: A Direction for Future Research [Volume 10, Issue 1, 2020, Pages 71-89]
-
Continuous auditing
Utilization of the Information Technology in External Audit in Iran, Problems and Constraints [Volume 6, Issue 2, 2016, Pages 55-70]
-
Continuous auditing
Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing [Volume 9, Issue 3, 2019, Pages 131-155]
-
Control stocks
Comparing the Effect of Gradual and Block Shares Floating in Privatization Process of Firms in the Insurance and Banking Industries [Volume 5, Issue 1, 2015, Pages 47-64]
-
Convergence and Unification
What are the important and affection of implementing international accounting standards? [Volume 8, Issue 4, 2018, Pages 1-32]
-
Conversion
The Role of Internal Audit in Implementation of the IFRS [Volume 7, Issue 4, 2017, Pages 39-58]
-
Coordination
Accounting Information System Coordination [Volume 3, Issue 2, 2013, Pages 107-124]
-
Corporate Citizen Reporting
Designing a Corporate Citizen Reporting Model: Interpretive Ranking Analysis (IRP [Volume 13, Issue 1, 2023]
-
Corporate Citizenship
Towards a Conceptual Framework of Corporate Citizenship [Volume 4, Issue 2, 2014, Pages 1-19]
-
Corporate Citizenship
Corporate Citizenship and Corporate Social Responsibility [Volume 4, Issue 4, 2014, Pages 163-183]
-
Corporate Culture
Global Corporate Citizenship; from Notions to Practices [Volume 7, Issue 1, 2017, Pages 17-34]
-
Corporate diversification
Relation between Corporate Diversification and Firm Value [Volume 7, Issue 2, 2017, Pages 19-34]
-
Corporate Financial Performance
Investor Sentiment for Corporate Social Responsibilities [Volume 12, Issue 2, 2022, Pages 171-200]
-
Corporate Governance
The Relation Between Corporate Governance and Financial Reporting Quality in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 1-19]
-
Corporate Governance
The Role of Internal Controls, Internal Audit and Audit Committee in Optimization of Corporate Governance [Volume 4, Issue 1, 2014, Pages 63-77]
-
Corporate Governance
Value-based Management, Corporate Governance, and Corporate Entrepreneurship: a Contingency Framework [Volume 5, Issue 2, 2015, Pages 1-18]
-
Corporate Governance
Investigating the Relationship between Corporate Governance with Bankruptcy Probability in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 2, 2015, Pages 37-58]
-
Corporate Governance
The Relationship between Corporate Governance and Community Engagement in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 103-128]
-
Corporate Governance
The Impact of Corporate Governance Mechanisms on the Investors’ Reaction [Volume 7, Issue 1, 2017, Pages 139-165]
-
Corporate Governance
Identifying Effect of Independence of the Board of Directors on Earnings Quality among the Companies Listed in Tehran Stock Exchange [Volume 7, Issue 3, 2017, Pages 1-20]
-
Corporate Governance
Upward Earnings Management, Corporate Governance and Expense Stickiness [Volume 7, Issue 3, 2017, Pages 61-80]
-
Corporate Governance
Analysis of Mechanisms of Monitoring and Controlling of Corporate Governance System [Volume 7, Issue 4, 2017, Pages 59-82]
-
Corporate Governance
Explaining Corporate Governance Using Contingency Theory: A Direction for Future Research [Volume 10, Issue 1, 2020, Pages 71-89]
-
Corporate Governance
Investigating the Relationship between Corporate Governance Mechanisms and the Effectiveness of the Audit Committee [Volume 10, Issue 2, 2020, Pages 133-153]
-
Corporate Governance
The relationship between Operating Cash Flows and the Dynamic Optimal Capital Structure Spee: The Role of Corporate Governance [Volume 11, Issue 1, 2021, Pages 61-76]
-
Corporate Governance
The Effect of Corporate Governance on the Relationship Between Uncertainty in Macroeconomics and Cash holding [Volume 12, Issue 4, 2022, Pages 135-152]
-
Corporate Governance
Corporate Governance Quality and Stakeholder Management: The Mediating Role of the Likelihood of Fraudulent Reporting [Volume 13, Issue 3, 2023, Pages 115-142]
-
Corporate Governance
Corporate Sustainability Performance and Systematic Risk [Volume 13, Issue 2, 2023, Pages 61-84]
-
Corporate governance control mechanisms
The Study of the Relationship Between Corporate Governance Control and Earnings Quality in Firms Listed on Tehran Stock Exchange [Volume 5, Issue 3, 2015, Pages 1-15]
-
Corporate governance mechanism
The Study Effect of Corporate Governance Mechanisms on Conditional Conservatism [Volume 6, Issue 3, 2016, Pages 51-72]
-
Corporate Legitimacy
Presenting an Integrated Themes Framework of Rhetorical Accounting in the Development of Corporate Legitimacy: Expanding the Values of Social Interaction [Volume 14, Issue 1, 2024, Pages 83-124]
-
Corporate Life cycle
The relationship between corporate life cycle and cost of equity in listed firms on Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 101-120]
-
Corporate size
Identifying Effect of Independence of the Board of Directors on Earnings Quality among the Companies Listed in Tehran Stock Exchange [Volume 7, Issue 3, 2017, Pages 1-20]
-
Corporate Social Performance
Effect of Corporate Sustainability on Excess Stock Returns and Profitability [Volume 9, Issue 2, 2019, Pages 119-138]
-
Corporate Social Performance
The Impact of Aggressive Business Strategy in the Corona Period on the Relationship between Corporate Social Performance and Market Response [Volume 12, Issue 2, 2022, Pages 141-170]
-
Corporate Social Responsibility
Towards a Conceptual Framework of Corporate Citizenship [Volume 4, Issue 2, 2014, Pages 1-19]
-
Corporate Social Responsibility
Corporate Citizenship and Corporate Social Responsibility [Volume 4, Issue 4, 2014, Pages 163-183]
-
Corporate Social Responsibility
Corporate social responsibility:
Concepts, Dimensions, Theories and Review of models [Volume 8, Issue 4, 2018, Pages 143-165]
-
Corporate Social Responsibility
The Relationship between Corporate Social Responsibility and CEO Compensation [Volume 9, Issue 4, 2019, Pages 83-100]
-
Corporate Social Responsibility
The Impact of Family Involvement on the Relationship between Corporate Social Responsibility and Earnings Management [Volume 10, Issue 3, 2020, Pages 93-115]
-
Corporate Social Responsibility
The Role of value Moderator of the Brand Name on the Relationship between Corporate Social Responsibility and Financial Performance of firms Listed in Tehran Stock Exchange [Volume 10, Issue 4, 2020, Pages 27-72]
-
Corporate Social Responsibility
The Moderating Role of Corporate Social Responsibility on the Relationship between Bank Loan Guarantee and Audit Fees [Volume 11, Issue 3, 2021, Pages 89-106]
-
Corporate Social Responsibility
The Effect of CEO Confidence on Corporate Social Responsibility; With Role of Moderating of Institutional Ownership in Firms Listed in Tehran Stock Exchange [Volume 11, Issue 3, 2021, Pages 49-68]
-
Corporate Social Responsibility
The Effects of Corporate Social Responsibility and Moderating Role of Size Firm on the Tax Avoidance Using Structural Equation Modeling [Volume 11, Issue 4, 2021, Pages 123-156]
-
Corporate Social Responsibility
Investor Sentiment for Corporate Social Responsibilities [Volume 12, Issue 2, 2022, Pages 171-200]
-
Corporate Social Responsibility
role of board monitoring power in the relationship between environmental conditions and corporate social responsibility [Volume 13, Issue 1, 2023]
-
Corporate Social Responsibility (CSR)
Provide a model for developing corporate social responsibility [Volume 12, Issue 1, 2022, Pages 81-100]
-
Corporate Sustainability
Provide a model for developing corporate social responsibility [Volume 12, Issue 1, 2022, Pages 81-100]
-
Corruption
Necessity of Using the Full Accrual Basis of Accounting in the Tax Affairs [Volume 3, Issue 4, 2013, Pages 15-26]
-
Corruption Control
Investigating the Impact of Adoption of International Financial Reporting Standards on Governance Indicators (Control of Corruption and Responsiveness): A Cross Country Study [Volume 12, Issue 3, 2022, Pages 1-22]
-
COSO Enterprise Risk Management
Systems Thinking and its Implications in Enterprise Risk Management in Accordance with COSO [Volume 8, Issue 1, 2018, Pages 53-68]
-
COSO Guidance
The Effect of Risk Management Quality on Volatility around Earnings Announcements [Volume 9, Issue 4, 2019, Pages 23-46]
-
Cost information
Antecedents and Consequences of Cost Information Usage in Decision Making [Volume 7, Issue 4, 2017, Pages 127-140]
-
Costing
Taking Time-Driven Activity-Based Costing to Identify Better Actions in Academic Libraries (Case Study: Kashan University Library) [Volume 8, Issue 3, 2018, Pages 1-20]
-
Cost Leadership Strategy
Evaluating the profits response in companies with heterogeneous business strategies [Volume 8, Issue 4, 2018, Pages 167-197]
-
Cost management
Antecedents and Consequences of Cost Information Usage in Decision Making [Volume 7, Issue 4, 2017, Pages 127-140]
-
Cost of Capital
Survey Estimates of the Cost of Capital and the Growth Rate of the Design Models Based on Forecasts of Earnings [Volume 3, Issue 4, 2013, Pages 135-154]
-
Cost of Capital
Product Market Competition and Its Effect on Three Important Criteria in Decision Making, Agency Cost, Capital Structure and the Cost of Capital [Volume 7, Issue 1, 2017, Pages 67-84]
-
Cost of Capital
The relationship between corporate life cycle and cost of equity in listed firms on Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 101-120]
-
Cost of debt
The Relation between Cost of Debt and Corporate Governance in Firms with Political Connections [Volume 5, Issue 1, 2015, Pages 85-112]
-
Cost of equity
A Comprehensive Overview of Approaches to Determining the Cost of Equity in Financial Research [Volume 8, Issue 1, 2018, Pages 129-151]
-
Cost of equity
The relationship between corporate life cycle and cost of equity in listed firms on Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 101-120]
-
Cost of Goods Sold
Experimental study Of Adhesion behavior costs [Volume 9, Issue 4, 2019, Pages 135-155]
-
Costs Paid in Cash
Investigating on sticky Accruals Costs versus Costs paid in cash [Volume 8, Issue 4, 2018, Pages 85-104]
-
Costs Stickiness
Investigating on sticky Accruals Costs versus Costs paid in cash [Volume 8, Issue 4, 2018, Pages 85-104]
-
Court
Studying the Role of Forensic Accountants in Money Laundering Proceedings [Volume 7, Issue 1, 2017, Pages 85-102]
-
Creative accounting
Identifying and Ranking creative accounting Indicators Using Analytic Network Process [Volume 12, Issue 1, 2022, Pages 21-40]
-
Creative accounting Indicators
Identifying and Ranking creative accounting Indicators Using Analytic Network Process [Volume 12, Issue 1, 2022, Pages 21-40]
-
Creative role
The Press and the Media: New Information Intermediaries in the Capital Markets [Volume 7, Issue 2, 2017, Pages 56-73]
-
Credit Rating
The Worldwide System of Corporate Credit Rating [Volume 5, Issue 1, 2015, Pages 131-148]
-
Criminal procedure
Studying the Role of Forensic Accountants in Money Laundering Proceedings [Volume 7, Issue 1, 2017, Pages 85-102]
-
Crisis conditions
Explaining the Effective Components of Resilience of Manufacturing Companies in the Crisis Conditions of Coronavirus [Volume 14, Issue 1, 2024, Pages 209-236]
-
Criteria and models
Human Resources Accounting: Literature, Concept, Criteria and Measurement Models [Volume 10, Issue 2, 2020, Pages 21-45]
-
Critical accounting theory
Accountability and the Challenges of Information Disclosure [Volume 3, Issue 3, 2013, Pages 73-94]
-
Critical accounting theory
A Review Of Critical Accounting Theories [Volume 5, Issue 2, 2015, Pages 59-78]
-
Critical Realism
An Analytic Review to Positivism and Critical Realism in Accounting Research [Volume 6, Issue 2, 2016, Pages 41-54]
-
Critical studies in accounting
Interpretative Accounting Research, Challenges and Opportunities in Accounting Research [Volume 4, Issue 3, 2014, Pages 105-119]
-
Cultural dimensions
A Perspective on Cultural Dimensions of Accounting [Volume 4, Issue 4, 2014, Pages 83-108]
-
Current adjusted accruals performance
The relationship between Political Connections and Real and Artificial Earnings Management [Volume 10, Issue 3, 2020, Pages 31-66]
-
Customer Concentration
Effect of Customer Concentration on Managers Compensation of listed companies in Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 121-140]
-
Customer Concentration
Relationship Customer Concentration and Tax Avoidance by the Moderating Role of Managers Ability [Volume 10, Issue 1, 2020, Pages 91-113]
D
-
Dark Traid
The Impact of Risk and Loss on the Demand for Audit Quality [Volume 11, Issue 4, 2021, Pages 21-40]
-
Data Ecosystem
The Characteristics of Data Ecosystem for Assurance and Determination of Business Measurement – Focusing on Big Data [Volume 12, Issue 1, 2022, Pages 121-140]
-
Debt contracts
Study of Earnings Management Incentives [Volume 3, Issue 2, 2013, Pages 53-70]
-
Debt Cost
Relationship between Stock Over-Valuation and Corporate Debt Costs with Considering the Moderator Variable of Information Asymmetry [Volume 10, Issue 2, 2020, Pages 91-112]
-
Debt Maturity
The Effect of Debt Maturity on Future Stock Price [Volume 6, Issue 1, 2016, Pages 99-116]
-
Decision Making
Antecedents and Consequences of Cost Information Usage in Decision Making [Volume 7, Issue 4, 2017, Pages 127-140]
-
Decision Making
The role of accountability in reducing the impact of affective reactions on capital project decisions [Volume 13, Issue 1, 2023]
-
Demand for audit service
The Relationship between Companies Demand for Audit Services and the Change Auditors [Volume 3, Issue 2, 2013, Pages 89-105]
-
Demetel
Firm efficiency model based on financial efficiency: DEMATEL-FANP combination technique [Volume 12, Issue 3, 2022, Pages 135-156]
-
Depreciation Expenses
Investigating on sticky Accruals Costs versus Costs paid in cash [Volume 8, Issue 4, 2018, Pages 85-104]
-
Determinants
Enterprise Risk Management, Determinants and Value of Its Implementation [Volume 5, Issue 3, 2015, Pages 15-30]
-
Develop Market
Explain a Pattern for the Development of the Audit Services Market [Volume 13, Issue 1, 2023]
-
Diagnosis
Causal Reasoning in Financial Reporting and Voluntary Disclosure [Volume 3, Issue 3, 2013, Pages 129-152]
-
Differentiation Strategy
Evaluating the profits response in companies with heterogeneous business strategies [Volume 8, Issue 4, 2018, Pages 167-197]
-
Dimensions
Corporate social responsibility:
Concepts, Dimensions, Theories and Review of models [Volume 8, Issue 4, 2018, Pages 143-165]
-
Dimensions of social responsibility
The Effect of CEO Optimism and Myopia on Dimensions of Corporate Social Responsibility Moderated by CEO Political Connection and Efficiency [Volume 12, Issue 3, 2022, Pages 103-134]
-
Disclosure incentives and economic consequences of disclosure
A Review of the Literature on Disclosure in IRAN [Volume 4, Issue 4, 2014, Pages 35-68]
-
Disclosure information
The relationship of social responsibility disclosure on corporate audit operations [Volume 13, Issue 3, 2023, Pages 93-114]
-
Disclosure Reforms
The Relationship Between the Financial Information Availability to Performance and CEO Change After Mandatory Amendment of Information Disclosure of listed Companies [Volume 10, Issue 1, 2020, Pages 135-157]
-
Discount
Relation between Corporate Diversification and Firm Value [Volume 7, Issue 2, 2017, Pages 19-34]
-
Discretionary accruals
The Survey of the Impact of Stock Liquidity and Earnings Management Based on Discretionary Accruals and the Actual Items [Volume 7, Issue 3, 2017, Pages 21-40]
-
Discretionary accruals
Forecasting Ability of Operating Cash, Net Income and Income Components [Volume 8, Issue 1, 2018, Pages 87-109]
-
Discretionary accruals
Financial Reporting Quality and Audit Adjustments Clauses [Volume 9, Issue 1, 2019, Pages 61-80]
-
Discrimination
The Gender Pay Gap: Challenging the Rationalizations. Perceived Equity, Discrimination, and the Limits of Human Capital Models [Volume 4, Issue 3, 2014, Pages 175-193]
-
Disseminating role
The Press and the Media: New Information Intermediaries in the Capital Markets [Volume 7, Issue 2, 2017, Pages 56-73]
-
Dividend
An Investigation of the Relation between the Dividend-Paying Status and Earnings Quality in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 83-107]
-
Dividend Payout Policy
The Impact of Political Connection of Board & Information Disclosure Quality on Firms’ Dividend Payout Policy [Volume 11, Issue 4, 2021, Pages 157-186]
-
Dividend Payout Ratio
Earning Quality and Dividend Policy [Volume 8, Issue 1, 2018, Pages 153-172]
-
Dividend policy
Earning Quality and Dividend Policy [Volume 8, Issue 1, 2018, Pages 153-172]
-
Dividend policy
The Relationship Dividend policy and Investment Efficiency with Emphasis on Firm Life Cycle [Volume 8, Issue 2, 2018, Pages 99-120]
-
Dividend policy
The Effect of Ownership, Control and CEO of the Family on Dividend Policy [Volume 8, Issue 3, 2018, Pages 21-48]
-
Drivers
Identifying the Drivers of the Future of Accounting in Iran in the Field of Technology-Based Innovations [Volume 11, Issue 4, 2021, Pages 1-24]
-
Drivers
Identification of Drivers Affecting the Future Social Status of the Auditing Profession in Iran [Volume 13, Issue 3, 2023, Pages 1-36]
-
Dynamic model
Explaining the Relationship Between Capital Structure, Agency Problem and Performance [Volume 5, Issue 4, 2015, Pages 133-159]
-
Dynamics models
The Dynamics of Accounting and Financial Information for Valuation of Securities [Volume 6, Issue 4, 2016, Pages 83-102]
-
Dynamic Trade
Speed of Adjustment of Cash and Effective Corporate Factors on It [Volume 3, Issue 3, 2013, Pages 19-33]
E
-
Earning Quality
An Investigation of the Relation between the Dividend-Paying Status and Earnings Quality in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 83-107]
-
Earnings Announcement
Disseminated earnings news via twitter and the timeliness of accounting earnings information [Volume 12, Issue 2, 2022, Pages 121-140]
-
Earnings Attributes
Earnings Attributes and Type of Earnings Management in the Distressed and Bankrupt Firms [Volume 4, Issue 1, 2014, Pages 79-104]
-
Earnings forecasts
Survey Estimates of the Cost of Capital and the Growth Rate of the Design Models Based on Forecasts of Earnings [Volume 3, Issue 4, 2013, Pages 135-154]
-
Earnings management incentives
Study of Earnings Management Incentives [Volume 3, Issue 2, 2013, Pages 53-70]
-
Earnings predictability
A Review of the Concept of Earnings Quality and Classification Criteria for Measuring it [Volume 5, Issue 2, 2015, Pages 93-110]
-
Earnings Quality
The Relation Between Corporate Governance and Financial Reporting Quality in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 1-19]
-
Earnings Quality
A Review of the Concept of Earnings Quality and Classification Criteria for Measuring it [Volume 5, Issue 2, 2015, Pages 93-110]
-
Earnings Quality
The Study of the Relationship Between Corporate Governance Control and Earnings Quality in Firms Listed on Tehran Stock Exchange [Volume 5, Issue 3, 2015, Pages 1-15]
-
Earnings Quality
Earning Quality and Dividend Policy [Volume 8, Issue 1, 2018, Pages 153-172]
-
Earnings Quality
Effect of the Audit Tenure on Earnings Quality with the Emphasis on the Information Asymmetry of Companies of TSE [Volume 9, Issue 2, 2019, Pages 99-118]
-
Earnings Quality
Explaining the Role of Profit Quality Upgraded Features in Increasing the Stock Price Informativeness: Evidence of Synchronicity Model Stock Return [Volume 11, Issue 1, 2021, Pages 77-106]
-
Earnings Quality (information)
Investigation of the Impact of Product Market Competition on Earnings Quality of Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 19-34]
-
Earnings smoothness
A Review of the Concept of Earnings Quality and Classification Criteria for Measuring it [Volume 5, Issue 2, 2015, Pages 93-110]
-
Earnings sustainability
The Effect of Separation Sustainable and Unsustainable Components of Earning in Conservative & UnConservative Companies on Value Relevance of Accounting Information [Volume 4, Issue 3, 2014, Pages 121-138]
-
Economic consequences
Politicizing in Accounting and Its Economic Consequences [Volume 5, Issue 3, 2015, Pages 113-138]
-
Economic crisis
Study on the Impact of Financial Crisis on the Financial Leverage of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 1-16]
-
Economic Policy Uncertainty
The effect of Economic Policy Uncertainty on the Comparability of Financial Statements: The Moderating Role of Managerial Ability [Volume 13, Issue 4, 2023, Pages 93-124]
-
Economic profit
Earnings Quality and Its Measurments [Volume 3, Issue 2, 2013, Pages 125-145]
-
Economics and Consultancy views
Qualitative Research in Management Accounting to Emphasis on Philosophic Foundations [Volume 7, Issue 2, 2017, Pages 35-55]
-
Economic Value Added
The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 21-42]
-
Economic Value Added (EVA)
Analysis of Application of the Economic Value Added on Target Costing [Volume 9, Issue 2, 2019, Pages 139-150]
-
Economy
Performance Auditing: A Public Sector Approach [Volume 8, Issue 2, 2018, Pages 71-98]
-
Economy
Role of Reporting and Financial Supervision in Advancing the Objectives of Resistance Economy [Volume 8, Issue 2, 2018, Pages 139-162]
-
Educational programs of universities
The Role of Ethics in Accounting and Accounting Education Challenges [Volume 4, Issue 2, 2014, Pages 157-179]
-
Effectiveness
Performance Auditing: A Public Sector Approach [Volume 8, Issue 2, 2018, Pages 71-98]
-
Effectiveness
Evaluating the Role of Management Accounting in Promoting Transparency and Preventing Corruption in the Public Sector [Volume 13, Issue 4, 2023, Pages 1-24]
-
Effective Tax Rate
Relationship Customer Concentration and Tax Avoidance by the Moderating Role of Managers Ability [Volume 10, Issue 1, 2020, Pages 91-113]
-
Effects Analysis
Investigating the Effect Analysis of Accounting Standards in the Process of Standard Setting and Empirical Accounting Research [Volume 9, Issue 3, 2019, Pages 87-129]
-
Effect size
Meta-Analysis in Accounting Research [Volume 8, Issue 3, 2018, Pages 125-147]
-
Efficiency
A Comparative Study of the Tehran Stock Exchange and Other Stock Exchanges in the World and the Reasons for the Strengths and Weaknesses [Volume 4, Issue 1, 2014, Pages 175-193]
-
Efficiency
Performance Auditing: A Public Sector Approach [Volume 8, Issue 2, 2018, Pages 71-98]
-
Efficiency
Identify and Rank Accounting Performance Indicators in the Banking Industry with Emphasis on interest-free (Riba) Banking in Iran [Volume 10, Issue 4, 2020, Pages 111-140]
-
Efficiency
The Effect of CEO Optimism and Myopia on Dimensions of Corporate Social Responsibility Moderated by CEO Political Connection and Efficiency [Volume 12, Issue 3, 2022, Pages 103-134]
-
Efficiency
Evaluating the Role of Management Accounting in Promoting Transparency and Preventing Corruption in the Public Sector [Volume 13, Issue 4, 2023, Pages 1-24]
-
Efficient Contracts
Effect of Non-Cash and Non-Operating Related Party Transactions on Board of Directors’ Compensation [Volume 12, Issue 3, 2022, Pages 157-182]
-
Efficient Earnings management
Earnings Attributes and Type of Earnings Management in the Distressed and Bankrupt Firms [Volume 4, Issue 1, 2014, Pages 79-104]
-
Efficient market hypothesis
Momentum Strategies, Proving Informational Content of Accounting Profit [Volume 3, Issue 3, 2013, Pages 1-17]
-
Emotional Intelligenc
The Examination of the Relationship Between [Volume 4, Issue 3, 2014, Pages 81-103]
-
Empirical Evidence
Review of Evidence about the Impact of IFRS on Auditing Profession [Volume 9, Issue 2, 2019, Pages 37-56]
-
Empirical research
A Comprehensive Overview of Approaches to Determining the Cost of Equity in Financial Research [Volume 8, Issue 1, 2018, Pages 129-151]
-
Employee growth
Relation Between Difference of Financial Measure (Revenue Growth) and Nonfinancial Measure ( Employee Growth) with Fraudulent Financial Reporting [Volume 4, Issue 2, 2014, Pages 181-198]
-
Employment
The Gender Pay Gap: Challenging the Rationalizations. Perceived Equity, Discrimination, and the Limits of Human Capital Models [Volume 4, Issue 3, 2014, Pages 175-193]
-
Enterprise risk management
Enterprise Risk Management, Determinants and Value of Its Implementation [Volume 5, Issue 3, 2015, Pages 15-30]
-
Environmental
[Volume 3, Issue 4, 2013, Pages 123-134]
-
Environmental Accounting
Sustainable Performance Management Systems and Indicators [Volume 4, Issue 4, 2014, Pages 69-82]
-
Environmental Accounting
A Review of the Social and Environmental Accounting Research in the Past 25 Years [Volume 8, Issue 2, 2018, Pages 121-137]
-
Environmental Accounting
The Effect of Social Pressures, Stock Value and Environmental Accounting on Fraudulent Financial Reporting Quality [Volume 14, Issue 1, 2024, Pages 1-26]
-
Environmental Disclosure
The state of disclosure of environmental, social, and governance dimensions in the insurance industry of Iran [Volume 12, Issue 4, 2022, Pages 1-32]
-
Environmental Factors
iffective factors on financial reporting frameworks and accounting standards and producers harmonization [Volume 9, Issue 4, 2019, Pages 1-21]
-
Environmental management accounting
The impact of institutional pressures and environmental management accounting on financial, environmental and economic performance of the company [Volume 13, Issue 1, 2023]
-
Environmental Performance
Investigating the Effects of Greenhouse Gas Emissions, Environmental Performance and Social Function on Financial Performance of firms listed on Tehran Stock Exchange [Volume 10, Issue 4, 2020, Pages 93-110]
-
Environmental Performance
Corporate Sustainability Performance and Systematic Risk [Volume 13, Issue 2, 2023, Pages 61-84]
-
Environmental Performance of the Company
Effect of Corporate Sustainability on Excess Stock Returns and Profitability [Volume 9, Issue 2, 2019, Pages 119-138]
-
Environmental Uncertainty
review the Interrelationship between Simultaneous Disclosure of Interpretive Report and Management Profit Prediction with Information Symmetry and Investment Quality with Environmental Uncertainty Adjustment [Volume 12, Issue 2, 2022, Pages 55-88]
-
Epistemological Objectivity
Philosophical Beliefs of Financial Reporting [Volume 6, Issue 1, 2016, Pages 81-98]
-
ERP advantages
The Evolution of Enterprise Resource Planning System and the Advantages and Disadvantages of the System After Implementation Steps [Volume 8, Issue 1, 2018, Pages 1-25]
-
ERP disadvantages
The Evolution of Enterprise Resource Planning System and the Advantages and Disadvantages of the System After Implementation Steps [Volume 8, Issue 1, 2018, Pages 1-25]
-
ERP system
The Evolution of Enterprise Resource Planning System and the Advantages and Disadvantages of the System After Implementation Steps [Volume 8, Issue 1, 2018, Pages 1-25]
-
Estimates
Auditing Challenging Fair Value and Other Estimates [Volume 6, Issue 4, 2016, Pages 128-144]
-
Ethic
Ethical Function of Justice Theory in Accounting [Volume 8, Issue 1, 2018, Pages 111-127]
-
Ethical codes
The Role of Ethics in Accounting and Accounting Education Challenges [Volume 4, Issue 2, 2014, Pages 157-179]
-
Ethical patterns
Ethical Function of Justice Theory in Accounting [Volume 8, Issue 1, 2018, Pages 111-127]
-
Ethical reasoning
The Role of Ethics in Accounting and Accounting Education Challenges [Volume 4, Issue 2, 2014, Pages 157-179]
-
European Foundation for Quality Management (EFQM)
Comparison of Organization Evaluation Methods: Balanced Score Card (BSC) Vs. European Foundation for Quality Management (EFQM) [Volume 3, Issue 2, 2013, Pages 1-15]
-
Excel software
An Experimental Study on Accounting Software Acceptance among Students [Volume 5, Issue 1, 2015, Pages 1-28]
-
Excess cash
Reviewing the Relationship between Accounting Conservatism and the Value of Excess Cash for the Firms listed in Tehran Stock Exchange [Volume 5, Issue 1, 2015, Pages 29-46]
-
Exchange industry
Challenges, motivations and opportunities of the Iranian Exchange Industry in order to issue sustainability reports and sustainability of procedures [Volume 13, Issue 2, 2023, Pages 127-168]
-
Executive compensation
Theoretical approaches to the formation of compensation [Volume 9, Issue 1, 2019, Pages 41-60]
-
Executive compensation
The Effect of Managers' Compensation on the Taking Risk of Companies Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 61-82]
-
Expectancy theory
Dimensions of Mental Accounting,It's Roots and Applications [Volume 4, Issue 3, 2014, Pages 139-158]
-
Expectancy theory
The Role of IT into Accounting Research and Practice [Volume 4, Issue 4, 2014, Pages 143-162]
-
Expected credit loss
Measuring and Reporting Values of Bank Loans [Volume 8, Issue 3, 2018, Pages 149-170]
-
Expected utility theory
Dimensions of Mental Accounting,It's Roots and Applications [Volume 4, Issue 3, 2014, Pages 139-158]
-
Expected utility theory
The Role of IT into Accounting Research and Practice [Volume 4, Issue 4, 2014, Pages 143-162]
-
Expense stickiness
Upward Earnings Management, Corporate Governance and Expense Stickiness [Volume 7, Issue 3, 2017, Pages 61-80]
-
Expert systems
[Volume 3, Issue 3, 2013, Pages 95-107]
-
Expropriation of Minority Shareholders Interests
The Relationship between Agency Costs and Expropriation of Minority Shareholders’ Interests with Emphasis on the Role of Financial Reporting Quality [Volume 9, Issue 2, 2019, Pages 1-24]
-
Extended Business Reporting Language
The Study of Reporting Language (XBRL) Dimensions and Acceptance Levels [Volume 6, Issue 3, 2016, Pages 1-16]
-
Extensible Business Reporting Language (XBRL)
Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing [Volume 9, Issue 3, 2019, Pages 131-155]
-
External Audit
Utilization of the Information Technology in External Audit in Iran, Problems and Constraints [Volume 6, Issue 2, 2016, Pages 55-70]
-
External Audit
Provide a Model of Factors that Affect External Audits of Banks on the Basis of Effective Banking Supervision Approach [Volume 13, Issue 1, 2023]
-
External Auditors
The Impact of Forensic Auditors on Corporate Governance [Volume 9, Issue 3, 2019, Pages 69-85]
-
External financing activities
The Impact of External Financing Methods on Firm’s Future Return: Focusing on Working Capital Accruals [Volume 3, Issue 2, 2013, Pages 72-87]
F
-
Factor Analysis
The Causes of Tax Evasion in Iran with Concentration in Gap View of Taxpayers and Tax Staff Based on the AHP Model [Volume 8, Issue 1, 2018, Pages 27-52]
-
Fair value
Measuring and Reporting Values of Bank Loans [Volume 8, Issue 3, 2018, Pages 149-170]
-
Fair value Accounting
How Big Data will Change Financial Accounting? [Volume 6, Issue 3, 2016, Pages 35-50]
-
Fair values
Auditing Challenging Fair Value and Other Estimates [Volume 6, Issue 4, 2016, Pages 128-144]
-
Fama and French Three Factor Model
Linear and Nonlinear Structures in Predicting Stock Return [Volume 3, Issue 4, 2013, Pages 109-122]
-
Family control
The Effect of Ownership, Control and CEO of the Family on Dividend Policy [Volume 8, Issue 3, 2018, Pages 21-48]
-
Family Firms
Reviewing of Differentiating Factors of Family Firms and Non-Family Firms [Volume 5, Issue 4, 2015, Pages 115-132]
-
Family Firms
The Impact of Family Involvement on the Relationship between Corporate Social Responsibility and Earnings Management [Volume 10, Issue 3, 2020, Pages 93-115]
-
Family ownership
The Effect of Ownership, Control and CEO of the Family on Dividend Policy [Volume 8, Issue 3, 2018, Pages 21-48]
-
Family ownership
Quality of Financial Reporting, Family Ownership, and Investment Performance in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 3, 2020, Pages 157-184]
-
Fazzy Analysis Hierarchy Process
Identify and Ranking Active Learning Methods in Accounting Education Using the Fuzzy Analysis Hierarchy Process [Volume 12, Issue 3, 2022, Pages 45-70]
-
Feasibility of observation
An Experimental Study on Accounting Software Acceptance among Students [Volume 5, Issue 1, 2015, Pages 1-28]
-
Fee
Review the Theoretical Basis of the Impact of Geographical Distance Between Audit Firm and Company on the Audit Fees, Timeliness of Audit Report and Rotation of Auditor [Volume 9, Issue 4, 2019, Pages 101-115]
-
Financial
Presenting the model of the role of emerging technologies in the accounting information system and financial reporting [Volume 13, Issue 2, 2023, Pages 1-30]
-
Financial Accounting
How Big Data will Change Financial Accounting? [Volume 6, Issue 3, 2016, Pages 35-50]
-
Financial accounting theory
Concept Mapping in a Financial Accounting Theory Course [Volume 3, Issue 4, 2013, Pages 155-167]
-
Financial and Non-financial Reporting Quality
The Mediating Role of Financial and Non-Financial Reporting Quality in the Relationship between Labor Costs and Tax Avoidance [Volume 14, Issue 1, 2024, Pages 55-82]
-
Financial Efficiency
Firm efficiency model based on financial efficiency: DEMATEL-FANP combination technique [Volume 12, Issue 3, 2022, Pages 135-156]
-
Financial Flexibility
The Impact of Cash Holdings &Financial Flexibility on Abnormal Stock Returns in the Companies Accepted in Tehran Stock Market Supervisor [Volume 3, Issue 3, 2013, Pages 35-52]
-
Financial Flexibility
Financial Flexibility and Free Cash Flow with Solvency Based on Risk Based Capital in Insurance Companies [Volume 11, Issue 1, 2021, Pages 1-16]
-
Financial information quality
The Relation Between Corporate Governance and Financial Reporting Quality in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 1-19]
-
Financial information reporting
Analyze Failures and Shortcomings Related to the Role of Accounting in the Decision-Making Process of Managers [Volume 5, Issue 3, 2015, Pages 51-68]
-
Financial instruments
Effect of Risk Management on Swing of Cash Flow and Net Income: Firms Listed in SEO [Volume 5, Issue 4, 2015, Pages 1-24]
-
Financial instruments and derivatives
A Review of Causes of Occurrence and Spreading of the Global Financial Crisis with an Emphasize on the Complexity Approach [Volume 5, Issue 3, 2015, Pages 31-50]
-
Financial Knowledge of Board of Director
Investigating the Impact of the Board of Directors on Disclosure of Corporate Sustainability Report [Volume 9, Issue 3, 2019, Pages 185-202]
-
Financial Leverage
The Effect of Firm Size, Type of Audit Report and the Percentage of State Ownership, the Rating Companies in Tehran Stock Exchange Timeliness of Audit Reports [Volume 4, Issue 3, 2014, Pages 17-35]
-
Financial Leverage
Study on the Impact of Financial Crisis on the Financial Leverage of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 1-16]
-
Financial Leverage
The effect of ownership structure and Financial Leverage of Listed Companies in the Tehran Stock Exchange [Volume 9, Issue 4, 2019, Pages 65-82]
-
Financial Performance Metrics
Disclosure of Street Earnings [Volume 10, Issue 2, 2020, Pages 47-61]
-
Financial performance volatility
The effect of Quantitative Indicators corporate social responsibility on Financial and economic performance volatility in firms listed on Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 160-180]
-
Financial Resilience
An Approach to Business Resilience Based on of Critical Realism and Future Studies [Volume 14, Issue 1, 2024, Pages 189-208]
-
Financial restatement statement
Nature of Financial Statements Restatement in Iran: In According to Classification of GAO [Volume 3, Issue 4, 2013, Pages 1-14]
-
Financial risk
The Worldwide System of Corporate Credit Rating [Volume 5, Issue 1, 2015, Pages 131-148]
-
Financial Scandals
Identifying and Ranking creative accounting Indicators Using Analytic Network Process [Volume 12, Issue 1, 2022, Pages 21-40]
-
Financial Solvency Margin
Financial Flexibility and Free Cash Flow with Solvency Based on Risk Based Capital in Insurance Companies [Volume 11, Issue 1, 2021, Pages 1-16]
-
Financial Statement Comparability
The effect of Economic Policy Uncertainty on the Comparability of Financial Statements: The Moderating Role of Managerial Ability [Volume 13, Issue 4, 2023, Pages 93-124]
-
Financial structure
The Effect of Financial Structure on Stock Price Volatility in Firms Listed at Tehran Stock Exchange [Volume 6, Issue 2, 2016, Pages 1-16]
-
Financing
The Effect of Accounting Conservatism on the Volume of Financing [Volume 6, Issue 1, 2016, Pages 43-60]
-
Financing
Presenting the Proposed Model of Capital Increase Considering Iran's Economic Environment [Volume 13, Issue 3, 2023, Pages 143-184]
-
Firm Characteristics
Firms Characteristics and Graphs Voluntary Disclosure in the Annual Reports of the Iranian Companies [Volume 3, Issue 4, 2013, Pages 45-65]
-
Firm Characteristics
Changes in the Value Relevance of Accounting Information Overtime among Listed Companies in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 57-80]
-
Firm Performance
Enterprise Risk Management, Determinants and Value of Its Implementation [Volume 5, Issue 3, 2015, Pages 15-30]
-
Firm Performance
The Effect of Firm Size on Relationship between Intangible Resources and Performance in listed Tehran stock exchange Companies [Volume 10, Issue 3, 2020, Pages 57-73]
-
Firm Performance
The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 21-42]
-
Firm Performance
The effect of companies' age and intangible resources on the relationship between entrepreneurial orientation and the performance of companies in Mashhad Industrial City [Volume 13, Issue 2, 2023, Pages 85-108]
-
Firm Size
The Effect of Firm Size, Type of Audit Report and the Percentage of State Ownership, the Rating Companies in Tehran Stock Exchange Timeliness of Audit Reports [Volume 4, Issue 3, 2014, Pages 17-35]
-
Firm Size
The Effect of Firm Size on Relationship between Intangible Resources and Performance in listed Tehran stock exchange Companies [Volume 10, Issue 3, 2020, Pages 57-73]
-
Firm valuation
The Relationship of Accounting Conservatism with Market Responsess and Firms Value [Volume 7, Issue 4, 2017, Pages 99-126]
-
Firm value
Relation between Corporate Diversification and Firm Value [Volume 7, Issue 2, 2017, Pages 19-34]
-
Five-Factor Fama and French
Five-Factor Fama and French Model: A New Model for Measurement of Expected Return [Volume 4, Issue 4, 2014, Pages 109-120]
-
Forecasting of future cash
Forecasting Ability of Operating Cash, Net Income and Income Components [Volume 8, Issue 1, 2018, Pages 87-109]
-
Forensic accountant
Studying the Role of Forensic Accountants in Money Laundering Proceedings [Volume 7, Issue 1, 2017, Pages 85-102]
-
Forensic Auditors
The Impact of Forensic Auditors on Corporate Governance [Volume 9, Issue 3, 2019, Pages 69-85]
-
Foundational Context Approach
Presenting the Proposed Model of Capital Increase Considering Iran's Economic Environment [Volume 13, Issue 3, 2023, Pages 143-184]
-
Fraudulent financial reporting
Relation Between Difference of Financial Measure (Revenue Growth) and Nonfinancial Measure ( Employee Growth) with Fraudulent Financial Reporting [Volume 4, Issue 2, 2014, Pages 181-198]
-
Free Cash Flow
Financial Flexibility and Free Cash Flow with Solvency Based on Risk Based Capital in Insurance Companies [Volume 11, Issue 1, 2021, Pages 1-16]
-
Free Cash Flow
The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 21-42]
-
Free cash flows
Study of Earnings Management Incentives [Volume 3, Issue 2, 2013, Pages 53-70]
-
Free cash flow with full offset
Investigating the Relationship between Adjustment of Free Cash Flow with Growth Opportunities and Abnormal Return [Volume 11, Issue 1, 2021, Pages 17-41]
-
Free cash flow with no-offset
Investigating the Relationship between Adjustment of Free Cash Flow with Growth Opportunities and Abnormal Return [Volume 11, Issue 1, 2021, Pages 17-41]
-
Free cash flow with partial offset
Investigating the Relationship between Adjustment of Free Cash Flow with Growth Opportunities and Abnormal Return [Volume 11, Issue 1, 2021, Pages 17-41]
-
Free ride
Joint Audit: Improve or Impair of the Auditing Quality [Volume 4, Issue 1, 2014, Pages 145-158]
-
Full Costing
Full Costing Implementation in Universites Equirements, Benefits, and Challenges [Volume 5, Issue 2, 2015, Pages 19-36]
-
Fundamental analysis
Fundamental Analysis of Receivables and Predicting Future Earnings [Volume 4, Issue 2, 2014, Pages 135-156]
-
Fundamental analysis
Predicting Stock Returns with Financial Ratios;
An Exploration in Recent Researches [Volume 6, Issue 2, 2016, Pages 71-92]
-
Fungibility principal
Dimensions of Mental Accounting,It's Roots and Applications [Volume 4, Issue 3, 2014, Pages 139-158]
-
Fungibility principle
The Role of IT into Accounting Research and Practice [Volume 4, Issue 4, 2014, Pages 143-162]
-
Future Cash Flows
The Comparative Study of Accruals Predicting Ability & Original and Revised Cash Flows in Association with Future Cash Flows [Volume 4, Issue 1, 2014, Pages 127-142]
-
Future financial performance
Investigation of Managerial Myopia on Future Financial Performance in Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2018, Pages 23-46]
-
Future profitability
Earnings Attributes and Type of Earnings Management in the Distressed and Bankrupt Firms [Volume 4, Issue 1, 2014, Pages 79-104]
-
Future Stock Price Crash Risk
The Effect of Debt Maturity on Future Stock Price [Volume 6, Issue 1, 2016, Pages 99-116]
-
Fuzzy ANP
Firm efficiency model based on financial efficiency: DEMATEL-FANP combination technique [Volume 12, Issue 3, 2022, Pages 135-156]
-
Fuzzy Delphi
Identifying and Ranking creative accounting Indicators Using Analytic Network Process [Volume 12, Issue 1, 2022, Pages 21-40]
-
Fuzzy Delphi
Explaining Dimension and Components of Sustainability Reporting,
With a fuzzy Delphi approach [Volume 13, Issue 3, 2023, Pages 37-62]
-
Fuzzy Delphi Method
Provide a Model of Factors that Affect External Audits of Banks on the Basis of Effective Banking Supervision Approach [Volume 13, Issue 1, 2023]
-
Fuzzy Performance Pattern
Designing a comprehensive fuzzy model for evaluating the performance of hospitals using the combined methods of Sustainable Balanced Scorecard, Swara and Multimoora [Volume 12, Issue 2, 2022, Pages 1-30]
G
-
GAAP
Disclosure of Street Earnings [Volume 10, Issue 2, 2020, Pages 47-61]
-
Game-based learning
How to Use Monopoly Board Game in Accounting Principles Courses [Volume 11, Issue 1, 2021, Pages 107-126]
-
Game theory
Effect of Trust on the Costs and Profits of Supplier and Customer Relations: [Volume 4, Issue 3, 2014, Pages 37-59]
-
Gary Models
A Perspective on Cultural Dimensions of Accounting [Volume 4, Issue 4, 2014, Pages 83-108]
-
Gender
The Gender Pay Gap: Challenging the Rationalizations. Perceived Equity, Discrimination, and the Limits of Human Capital Models [Volume 4, Issue 3, 2014, Pages 175-193]
-
Gender
Examination of the Relationship between Governance and Auditing Properties and Real Earnings Management of the Firms Listed in the Tehran Stock Exchange [Volume 8, Issue 2, 2018, Pages 1-21]
-
Gender of Auditor
Analyzing the Moderating Effect of the Auditor's Gender on the Relationship between Audit Quality and Audit Fees [Volume 11, Issue 3, 2021, Pages 107-124]
-
Gender pay gap
The Gender Pay Gap: Challenging the Rationalizations. Perceived Equity, Discrimination, and the Limits of Human Capital Models [Volume 4, Issue 3, 2014, Pages 175-193]
-
Geographical Distance
Review the Theoretical Basis of the Impact of Geographical Distance Between Audit Firm and Company on the Audit Fees, Timeliness of Audit Report and Rotation of Auditor [Volume 9, Issue 4, 2019, Pages 101-115]
-
Global Corporate Citizenship
Global Corporate Citizenship; from Notions to Practices [Volume 7, Issue 1, 2017, Pages 17-34]
-
Global Financial Crisis
A Review of Causes of Occurrence and Spreading of the Global Financial Crisis with an Emphasize on the Complexity Approach [Volume 5, Issue 3, 2015, Pages 31-50]
-
Good news and bad news
Good News, Bad News and CEO Changes and Changes in Board of Directors [Volume 7, Issue 3, 2017, Pages 151-168]
-
Governance Disclosure
The state of disclosure of environmental, social, and governance dimensions in the insurance industry of Iran [Volume 12, Issue 4, 2022, Pages 1-32]
-
Governmental accounting
Necessity of Using the Full Accrual Basis of Accounting in the Tax Affairs [Volume 3, Issue 4, 2013, Pages 15-26]
-
Governmental Capital Assets
Identifing and proposing Practical Holistic Approach for Governmental Capital assets recognition, and reporting from Experts Attitudes [Volume 12, Issue 4, 2022, Pages 153-190]
-
Governmental ownership
[Volume 4, Issue 1, 2014, Pages 48-62]
-
Governmental ownership
The Relationship between Governmental Ownership and Conditional Accounting Conservatism for the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 3, 2014, Pages 61-79]
-
Government representatives in parliament
The Impact of Government Political Discourses on Public Sector Accounting Reforms [Volume 12, Issue 3, 2022, Pages 23-44]
-
Gradual trading
Comparing the Effect of Gradual and Block Shares Floating in Privatization Process of Firms in the Insurance and Banking Industries [Volume 5, Issue 1, 2015, Pages 47-64]
-
Graphs
Firms Characteristics and Graphs Voluntary Disclosure in the Annual Reports of the Iranian Companies [Volume 3, Issue 4, 2013, Pages 45-65]
-
Gray VIKOR
Presenting an Integrated Themes Framework of Rhetorical Accounting in the Development of Corporate Legitimacy: Expanding the Values of Social Interaction [Volume 14, Issue 1, 2024, Pages 83-124]
-
Growth Opportunities
Investigating the Relationship between Adjustment of Free Cash Flow with Growth Opportunities and Abnormal Return [Volume 11, Issue 1, 2021, Pages 17-41]
-
Growth Rate
Survey Estimates of the Cost of Capital and the Growth Rate of the Design Models Based on Forecasts of Earnings [Volume 3, Issue 4, 2013, Pages 135-154]
-
Guilt Proneness
The Impact of Risk and Loss on the Demand for Audit Quality [Volume 11, Issue 4, 2021, Pages 21-40]
H
-
Healthcare
Comparative Examination of the Treatment Costs of Pediatric Digestion Patients Using Time-Driven Activity-Based Costing and Traditional Models (Case Study: Shahid Sadoughi Hospital, Yazd) [Volume 10, Issue 3, 2020, Pages 135-156]
-
Herfindahl–Hirschman index and Tehran Stock Exchange
Investigation of the Impact of Product Market Competition on Earnings Quality of Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 19-34]
-
Hierarchical
Concept Mapping in a Financial Accounting Theory Course [Volume 3, Issue 4, 2013, Pages 155-167]
-
Historical cost
Measuring and Reporting Values of Bank Loans [Volume 8, Issue 3, 2018, Pages 149-170]
-
Hospital Performance Evaluation
Designing a comprehensive fuzzy model for evaluating the performance of hospitals using the combined methods of Sustainable Balanced Scorecard, Swara and Multimoora [Volume 12, Issue 2, 2022, Pages 1-30]
-
Human Capital
The Impact of Intellectual Capital on Profitability, Liquidity, and Growth Rate Criteria of Companies Listed in Tehran Stock Exchange in Current and Future Periods [Volume 5, Issue 4, 2015, Pages 65-90]
-
Human Capital
The Importance of Intellectual Capital’s Measurement [Volume 6, Issue 1, 2016, Pages 1-19]
-
Human Capital
Relationship Between Risky Investment and Human Capital in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 1, 2020, Pages 159-183]
-
Human Capital
The Role of Different Dimensions of Intellectual Capital Theory in Explaining Auditors' Attitude towards Fulfilling Social Responsibility [Volume 13, Issue 4, 2023, Pages 25-62]
-
Human Capital Costs
Relationship Between Risky Investment and Human Capital in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 1, 2020, Pages 159-183]
-
Human Capital Reporting
Investigating the Relationship Between Business Strategy and Human Capital Reporting Using GMM Method [Volume 3, Issue 3, 2013, Pages 109-127]
-
Human Resource Accounting
Human Resources Accounting: Literature, Concept, Criteria and Measurement Models [Volume 10, Issue 2, 2020, Pages 21-45]
-
Hybrid Method
Identifying Judicial Accounting Review Techniques: Meta-Synthesis Technique [Volume 13, Issue 2, 2023, Pages 31-60]
I
-
Identification
Comparative study of heritage assets accounting [Volume 12, Issue 2, 2022, Pages 31-54]
-
Idle capacity
Comparative Examination of the Treatment Costs of Pediatric Digestion Patients Using Time-Driven Activity-Based Costing and Traditional Models (Case Study: Shahid Sadoughi Hospital, Yazd) [Volume 10, Issue 3, 2020, Pages 135-156]
-
IFRS
International Financial Reporting Standards (IFRS): Benefits and Challenges for Investors [Volume 8, Issue 2, 2018, Pages 47-69]
-
IFRS
Review of Evidence about the Impact of IFRS on Auditing Profession [Volume 9, Issue 2, 2019, Pages 37-56]
-
Impartiality
Politicizing in Accounting and Its Economic Consequences [Volume 5, Issue 3, 2015, Pages 113-138]
-
Implementation
Matching Ethical Propositions in Islamic Texts and Accounting Texts [Volume 6, Issue 3, 2016, Pages 17-34]
-
Improper Adjustment Cost
The Survey of the Managerial Overconfidence on the Improper Adjustment Costs [Volume 8, Issue 4, 2018, Pages 65-84]
-
Improvement
Bench marking; Theoretical Perspectives, Models and its Applications in Accounting [Volume 5, Issue 4, 2015, Pages 91-114]
-
Income
Forecasting Ability of Operating Cash, Net Income and Income Components [Volume 8, Issue 1, 2018, Pages 87-109]
-
Income quality
Earnings Quality and Its Measurments [Volume 3, Issue 2, 2013, Pages 125-145]
-
Income Smoothing
Income Smoothing; Comprehensive Overview of The Concepts with Emphasis on Internal and External Studies [Volume 5, Issue 2, 2015, Pages 111-128]
-
Income smoothing hypothesis
Income Smoothing; Comprehensive Overview of The Concepts with Emphasis on Internal and External Studies [Volume 5, Issue 2, 2015, Pages 111-128]
-
Income smoothing motives
Income Smoothing; Comprehensive Overview of The Concepts with Emphasis on Internal and External Studies [Volume 5, Issue 2, 2015, Pages 111-128]
-
Income smoothing tools
Income Smoothing; Comprehensive Overview of The Concepts with Emphasis on Internal and External Studies [Volume 5, Issue 2, 2015, Pages 111-128]
-
Independence
Review on the Mandatory Rotation of Auditor [Volume 6, Issue 2, 2016, Pages 17-40]
-
Independence
Examination of the Relationship between Governance and Auditing Properties and Real Earnings Management of the Firms Listed in the Tehran Stock Exchange [Volume 8, Issue 2, 2018, Pages 1-21]
-
Independence
The Impact of Neoliberalism on the Ethical Judgment of Auditors [Volume 12, Issue 4, 2022, Pages 115-134]
-
Independence director
The Relation between Cost of Debt and Corporate Governance in Firms with Political Connections [Volume 5, Issue 1, 2015, Pages 85-112]
-
Independence of Board of Directors
Investigating the Impact of the Board of Directors on Disclosure of Corporate Sustainability Report [Volume 9, Issue 3, 2019, Pages 185-202]
-
Independence of the board of directors
Identifying Effect of Independence of the Board of Directors on Earnings Quality among the Companies Listed in Tehran Stock Exchange [Volume 7, Issue 3, 2017, Pages 1-20]
-
Individual and knowledge gap
A Comprehensive Model of Factors Affecting the Expectation Gap between Auditors and Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 12, Issue 1, 2022, Pages 41-60]
-
Individual-Level Antecedents
The Effects of the Individual-Level Antecedents on the Intention of Accountants' Whistleblowing by Moderating Organizational and Individual Factors [Volume 12, Issue 3, 2022, Pages 71-102]
-
Industry specialization
Audit Firm Industry Specialization and Audit Outcomes [Volume 4, Issue 1, 2014, Pages 21-45]
-
Information Asymmetry
Examining Relationshionship between on Limit Price and Information Asymmetry in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 37-51]
-
Information Asymmetry
Effect of the Audit Tenure on Earnings Quality with the Emphasis on the Information Asymmetry of Companies of TSE [Volume 9, Issue 2, 2019, Pages 99-118]
-
Information Asymmetry
Relationship between Stock Over-Valuation and Corporate Debt Costs with Considering the Moderator Variable of Information Asymmetry [Volume 10, Issue 2, 2020, Pages 91-112]
-
Information Asymmetry
Investigating the moderating role of information asymmetry on the relationship between tax reducing policies and earnings quality in companies listed on the Tehran Stock Exchange [Volume 12, Issue 2, 2022, Pages 89-120]
-
Information Availability
The Relationship Between the Financial Information Availability to Performance and CEO Change After Mandatory Amendment of Information Disclosure of listed Companies [Volume 10, Issue 1, 2020, Pages 135-157]
-
Information Content
An Investigation of the Relation between the Dividend-Paying Status and Earnings Quality in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 83-107]
-
Information demand
Social Media; Capital Market & Financial Reporting [Volume 7, Issue 4, 2017, Pages 23-38]
-
Information disclose
Accountability and the Challenges of Information Disclosure [Volume 3, Issue 3, 2013, Pages 73-94]
-
Information Disclosure
The Effect on the Quality of the Audit Committee on Disclosure level of Corporate Social Responsibility [Volume 8, Issue 4, 2018, Pages 105-122]
-
Information Disclosure
The Relationship between Disclosure of Social Responsibility Information and accuracy of managers Forecast [Volume 10, Issue 4, 2020, Pages 73-92]
-
Information Disclosure Quality
The Impact of Political Connection of Board & Information Disclosure Quality on Firms’ Dividend Payout Policy [Volume 11, Issue 4, 2021, Pages 157-186]
-
Information overload
Accountability and the Challenges of Information Disclosure [Volume 3, Issue 3, 2013, Pages 73-94]
-
Information processing theory
Accounting Information System Coordination [Volume 3, Issue 2, 2013, Pages 107-124]
-
Information retrieval
The Role of Text Analytics and Information
Retrieval in the Accounting Domain [Volume 5, Issue 4, 2015, Pages 25-46]
-
Information Symmetry
review the Interrelationship between Simultaneous Disclosure of Interpretive Report and Management Profit Prediction with Information Symmetry and Investment Quality with Environmental Uncertainty Adjustment [Volume 12, Issue 2, 2022, Pages 55-88]
-
Information System Development
Accounting Information Systems Development Methodologies [Volume 4, Issue 2, 2014, Pages 57-78]
-
Information Systems
Information Technology Auditing; Necessity or Opportunity [Volume 13, Issue 2, 2023, Pages 109-126]
-
Information Technology
Safety and Security Threats in Accounting Information System [Volume 3, Issue 3, 2013, Pages 153-163]
-
Information technology acceptance
An Experimental Study on Accounting Software Acceptance among Students [Volume 5, Issue 1, 2015, Pages 1-28]
-
Information Technology (IT)
Utilization of the Information Technology in External Audit in Iran, Problems and Constraints [Volume 6, Issue 2, 2016, Pages 55-70]
-
Inherent auditor limitations
A Comprehensive Model of Factors Affecting the Expectation Gap between Auditors and Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 12, Issue 1, 2022, Pages 41-60]
-
Inhibitory
An Approach to Business Resilience Based on of Critical Realism and Future Studies [Volume 14, Issue 1, 2024, Pages 189-208]
-
Initial Public offering (IPO)
Moral Hazard and Asymmetric Information in IPO Underpricing [Volume 6, Issue 1, 2016, Pages 21-42]
-
Innovation
Explaining the Concept of Inscription in Accounting and its Effect in Performing Organizational, Business and Social Innovations [Volume 10, Issue 2, 2020, Pages 1-20]
-
Inscription
Explaining the Concept of Inscription in Accounting and its Effect in Performing Organizational, Business and Social Innovations [Volume 10, Issue 2, 2020, Pages 1-20]
-
Institutional controlling shareholders
The effect of ownership structure and Financial Leverage of Listed Companies in the Tehran Stock Exchange [Volume 9, Issue 4, 2019, Pages 65-82]
-
Institutional monitoring shareholders
The effect of ownership structure and Financial Leverage of Listed Companies in the Tehran Stock Exchange [Volume 9, Issue 4, 2019, Pages 65-82]
-
Institutional Ownership
The Study Effect of Corporate Governance Mechanisms on Conditional Conservatism [Volume 6, Issue 3, 2016, Pages 51-72]
-
Institutional Ownership
The Impact of Corporate Governance Mechanisms on the Investors’ Reaction [Volume 7, Issue 1, 2017, Pages 139-165]
-
Institutional Ownership
The Effect of CEO Confidence on Corporate Social Responsibility; With Role of Moderating of Institutional Ownership in Firms Listed in Tehran Stock Exchange [Volume 11, Issue 3, 2021, Pages 49-68]
-
Institutional Shareholders
Study of Earnings Management Incentives [Volume 3, Issue 2, 2013, Pages 53-70]
-
Institutional Shareholders
The effect of ownership structure and Financial Leverage of Listed Companies in the Tehran Stock Exchange [Volume 9, Issue 4, 2019, Pages 65-82]
-
Institutional Theory
Why International Financial Reporting Standards Are Accepted in Developing Countries [Volume 8, Issue 3, 2018, Pages 87-99]
-
Instructors
Analyzing the Value of Familiarity with International Financial Reporting Standards Concepts in Accounting Instructors [Volume 7, Issue 2, 2017, Pages 74-87]
-
Insurance Industry
The state of disclosure of environmental, social, and governance dimensions in the insurance industry of Iran [Volume 12, Issue 4, 2022, Pages 1-32]
-
Integrated Risk Management
Risk Appetite, Risks of Business Continuity, managerial Ability and Accountability [Volume 11, Issue 2, 2021, Pages 1-20]
-
Integrity of the organization
The Evolution of Enterprise Resource Planning System and the Advantages and Disadvantages of the System After Implementation Steps [Volume 8, Issue 1, 2018, Pages 1-25]
-
Intention of Whistleblowing
The Effects of the Individual-Level Antecedents on the Intention of Accountants' Whistleblowing by Moderating Organizational and Individual Factors [Volume 12, Issue 3, 2022, Pages 71-102]
-
Interdisciplinary
Human Resources Accounting: Literature, Concept, Criteria and Measurement Models [Volume 10, Issue 2, 2020, Pages 21-45]
-
Internal Audit
The Role of Internal Controls, Internal Audit and Audit Committee in Optimization of Corporate Governance [Volume 4, Issue 1, 2014, Pages 63-77]
-
Internal Audit
Analysis of Mechanisms of Monitoring and Controlling of Corporate Governance System [Volume 7, Issue 4, 2017, Pages 59-82]
-
Internal Audit
Pattern Development and Prioritisation of Effective Factors on Quality Enhancement of Internal audit [Volume 9, Issue 4, 2019, Pages 47-63]
-
Internal Audit
The Impact of Information Technology and Systems on the Implementation of Internal Audit Software in Commercial Holdings [Volume 12, Issue 1, 2022, Pages 101-120]
-
Internal Auditing
Standards on the Quality of Financial Reporting in the Public Sector: A Case Study of the Ministry of Economy and Finance [Volume 11, Issue 3, 2021, Pages 31-48]
-
Internal capital markets
Relation between Corporate Diversification and Firm Value [Volume 7, Issue 2, 2017, Pages 19-34]
-
Internal control
Auditing In Achaemenid Empire [Volume 4, Issue 1, 2014, Pages 159-173]
-
Internal control
Analysis of Mechanisms of Monitoring and Controlling of Corporate Governance System [Volume 7, Issue 4, 2017, Pages 59-82]
-
Internal control
Standards on the Quality of Financial Reporting in the Public Sector: A Case Study of the Ministry of Economy and Finance [Volume 11, Issue 3, 2021, Pages 31-48]
-
Internal Control’s Weakness
The role of agency costs due to the change of financial manager and auditor turnover on the internal controls weakness [Volume 11, Issue 4, 2021, Pages 55-90]
-
International Accounting Standards
What are the important and affection of implementing international accounting standards? [Volume 8, Issue 4, 2018, Pages 1-32]
-
International Financial Reporting Standard (IFRS)
Why International Financial Reporting Standards Are Accepted in Developing Countries [Volume 8, Issue 3, 2018, Pages 87-99]
-
International Financial Reporting Standards
Analyzing the Value of Familiarity with International Financial Reporting Standards Concepts in Accounting Instructors [Volume 7, Issue 2, 2017, Pages 74-87]
-
International Financial Reporting Standards
An Investigating the Impact of International Financial Reporting Standards Adoption on Auditing [Volume 9, Issue 3, 2019, Pages 1-25]
-
International Financial Reporting Standards
iffective factors on financial reporting frameworks and accounting standards and producers harmonization [Volume 9, Issue 4, 2019, Pages 1-21]
-
International Financial Reporting Standards
Investigating the Impact of Adoption of International Financial Reporting Standards on Governance Indicators (Control of Corruption and Responsiveness): A Cross Country Study [Volume 12, Issue 3, 2022, Pages 1-22]
-
Interpretative Accounting Research
Interpretative Accounting Research, Challenges and Opportunities in Accounting Research [Volume 4, Issue 3, 2014, Pages 105-119]
-
Interpretive Ranking Analysis (IRP)
Designing a Corporate Citizen Reporting Model: Interpretive Ranking Analysis (IRP [Volume 13, Issue 1, 2023]
-
Interpretive Structural Modeling (ISM)
Provide a model for developing corporate social responsibility [Volume 12, Issue 1, 2022, Pages 81-100]
-
Interventionist research
Explaining and Describing the Interventionist Approach in Accounting and Auditing Research [Volume 10, Issue 3, 2020, Pages 75-92]
-
Introductory Accounting
How to Use Monopoly Board Game in Accounting Principles Courses [Volume 11, Issue 1, 2021, Pages 107-126]
-
Investment Category
Presenting the Proposed Model of Capital Increase Considering Iran's Economic Environment [Volume 13, Issue 3, 2023, Pages 143-184]
-
Investment companies
The Investigation of the Effect of Internal Factors on the Changes of Stock Price of Investment Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 103-138]
-
Investment companies
A Review of Financial Performance Evaluation Models of Investment Companies [Volume 7, Issue 4, 2017, Pages 1-22]
-
Investment Efficiency
Evaluating the Relationship between the Agency Costs and Investment Efficiency of the Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 185-204]
-
Investment Efficiency
Quality of Financial Reporting, Family Ownership, and Investment Performance in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 3, 2020, Pages 157-184]
-
Investment Inefficiency
Investigation of Relationship between Earnings Management and Investment Inefficiency with the Emphasis on the Role of Agency Costs [Volume 9, Issue 3, 2019, Pages 27-51]
-
Investment Opportunity
The Moderating Role of Non-executive Director Board Presence on the Relation between Investment Opportunity and Financial Performance [Volume 7, Issue 2, 2017, Pages 88-103]
-
Investment Quality
review the Interrelationship between Simultaneous Disclosure of Interpretive Report and Management Profit Prediction with Information Symmetry and Investment Quality with Environmental Uncertainty Adjustment [Volume 12, Issue 2, 2022, Pages 55-88]
-
Investors
The Effect of Feeling in Decision Making of Investors [Volume 6, Issue 2, 2016, Pages 93-121]
-
Investors
International Financial Reporting Standards (IFRS): Benefits and Challenges for Investors [Volume 8, Issue 2, 2018, Pages 47-69]
-
Investor Sentiment
Corporate Social Performance and Investor Sentiment: A Simultaneous Equation System Approach [Volume 12, Issue 1, 2022, Pages 61-80]
-
Investor Sentiment
Investor Sentiment for Corporate Social Responsibilities [Volume 12, Issue 2, 2022, Pages 171-200]
-
IPO
Specialist CEOs and IPO Survival [Volume 10, Issue 1, 2020, Pages 1-25]
-
IPO survival
Specialist CEOs and IPO Survival [Volume 10, Issue 1, 2020, Pages 1-25]
-
Iran
Utilization of the Information Technology in External Audit in Iran, Problems and Constraints [Volume 6, Issue 2, 2016, Pages 55-70]
-
Islam
[Volume 3, Issue 4, 2013, Pages 123-134]
-
Islam
Matching Ethical Propositions in Islamic Texts and Accounting Texts [Volume 6, Issue 3, 2016, Pages 17-34]
-
Islamic Banking
Risk Management in Islamic BankingLiquidity Risk Management in Islamic Banking [Volume 4, Issue 2, 2014, Pages 21-35]
-
Islamic Banking
Identify and Rank Accounting Performance Indicators in the Banking Industry with Emphasis on interest-free (Riba) Banking in Iran [Volume 10, Issue 4, 2020, Pages 111-140]
-
Islamic ethics
Islamic Ethics: A Framework for the Compilation of Professional Accounting Practices [Volume 10, Issue 3, 2020, Pages 1-29]
-
Islamic values
Necessity of ethics education and Islamic values in universities accounting curriculum [Volume 9, Issue 1, 2019, Pages 21-40]
-
IT growth
A Comprehensive Model of Factors Affecting the Expectation Gap between Auditors and Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 12, Issue 1, 2022, Pages 41-60]
J
-
Joint audit
Joint Audit: Improve or Impair of the Auditing Quality [Volume 4, Issue 1, 2014, Pages 145-158]
-
Judicial Accounting
Identifying Judicial Accounting Review Techniques: Meta-Synthesis Technique [Volume 13, Issue 2, 2023, Pages 31-60]
-
Judicial Accounting Review Techniques
Identifying Judicial Accounting Review Techniques: Meta-Synthesis Technique [Volume 13, Issue 2, 2023, Pages 31-60]
-
Justice theory
Ethical Function of Justice Theory in Accounting [Volume 8, Issue 1, 2018, Pages 111-127]
K
-
Keyword: company'
Explaining the Effective Components of Resilience of Manufacturing Companies in the Crisis Conditions of Coronavirus [Volume 14, Issue 1, 2024, Pages 209-236]
-
Keywords: Accounting standards
[Volume 4, Issue 2, 2014, Pages 37-55]
-
Keywords: Cash assets holding
The Impact of Cash Holdings &Financial Flexibility on Abnormal Stock Returns in the Companies Accepted in Tehran Stock Market Supervisor [Volume 3, Issue 3, 2013, Pages 35-52]
-
Keywords: corporate sustainability
Presenting the sustainability reporting model: comparing the requirements of the stock exchange with the common sustainability reporting standards in the world [Volume 14, Issue 1, 2024, Pages 147-187]
-
Keywords: Expectations gap
A Comprehensive Model of Factors Affecting the Expectation Gap between Auditors and Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 12, Issue 1, 2022, Pages 41-60]
-
Key Words:" Extensible Business Reporting Language (XBRL)"
Language (XBRL) on Improving the Quality of Financial Reporting, Increasing the Transparency of Financial Information and Reducing Information Asymmetry [Volume 7, Issue 3, 2017, Pages 41-60]
-
Keywords: Mental accounting
Application of Mental Accounting (from Theory to Action) [Volume 4, Issue 2, 2014, Pages 117-133]
-
Keywords: "Ownership structure"
Investigating the Impact of the Dividend Policy and the Ownership Structure on the Financing Constraints (KZ Index) of the Companies Listed on the Tehran Stock Exchange [Volume 7, Issue 4, 2017, Pages 83-98]
-
Keywords: Taxes
Necessity of Using the Full Accrual Basis of Accounting in the Tax Affairs [Volume 3, Issue 4, 2013, Pages 15-26]
-
Knowledge and Management Weaknesses
An Approach to Business Resilience Based on of Critical Realism and Future Studies [Volume 14, Issue 1, 2024, Pages 189-208]
-
Known Effects and Unknown Effects
What are the important and affection of implementing international accounting standards? [Volume 8, Issue 4, 2018, Pages 1-32]
L
-
Labor Costs
The Mediating Role of Financial and Non-Financial Reporting Quality in the Relationship between Labor Costs and Tax Avoidance [Volume 14, Issue 1, 2024, Pages 55-82]
-
Laundering methods
A Glance on Money Laundering at Capital Market [Volume 5, Issue 2, 2015, Pages 79-92]
-
Laundering process
A Glance on Money Laundering at Capital Market [Volume 5, Issue 2, 2015, Pages 79-92]
-
Legitimacy strategies
The Impact of Government Political Discourses on Public Sector Accounting Reforms [Volume 12, Issue 3, 2022, Pages 23-44]
-
Legitimacy theory
Risk Disclosure and Audit Report Clauses in Tehran Stock Exchange [Volume 13, Issue 4, 2023, Pages 63-92]
-
Leverage
CEO's power and capital structure based on Lee's model [Volume 9, Issue 1, 2019, Pages 1-20]
-
Life cycle of company
The Relationship between Companie's Life Cycle and the Stock Price Crash Risk [Volume 6, Issue 4, 2016, Pages 1-22]
-
Life cycle stages
The Relationship Dividend policy and Investment Efficiency with Emphasis on Firm Life Cycle [Volume 8, Issue 2, 2018, Pages 99-120]
-
Lifestyle
Role of Reporting and Financial Supervision in Advancing the Objectives of Resistance Economy [Volume 8, Issue 2, 2018, Pages 139-162]
-
Linkages
Concept Mapping in a Financial Accounting Theory Course [Volume 3, Issue 4, 2013, Pages 155-167]
-
Liquidity
A Comparative Study of the Tehran Stock Exchange and Other Stock Exchanges in the World and the Reasons for the Strengths and Weaknesses [Volume 4, Issue 1, 2014, Pages 175-193]
-
Liquidity Management Tools
Risk Management in Islamic BankingLiquidity Risk Management in Islamic Banking [Volume 4, Issue 2, 2014, Pages 21-35]
-
Liquidity Risk Management
Risk Management in Islamic BankingLiquidity Risk Management in Islamic Banking [Volume 4, Issue 2, 2014, Pages 21-35]
-
List of points to consider
Points to Consider When Self-Assessing Your Empirical Accounting Research [Volume 7, Issue 4, 2017, Pages 141-167]
-
Literature
Human Resources Accounting: Literature, Concept, Criteria and Measurement Models [Volume 10, Issue 2, 2020, Pages 21-45]
-
Logistic Regression
Investigating the Relationship between Corporate Governance with Bankruptcy Probability in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 2, 2015, Pages 37-58]
-
Loss
The Impact of Risk and Loss on the Demand for Audit Quality [Volume 11, Issue 4, 2021, Pages 21-40]
M
-
Macroeconomic Uncertainty
The Effect of Corporate Governance on the Relationship Between Uncertainty in Macroeconomics and Cash holding [Volume 12, Issue 4, 2022, Pages 135-152]
-
Macroeconomic Variables
An Overview of the Importance and Why the Stock Return Prediction, with Emphasis on Macroeconomic Variables [Volume 10, Issue 2, 2020, Pages 113-131]
-
Main accruals
The Comparative Study of Accruals Predicting Ability & Original and Revised Cash Flows in Association with Future Cash Flows [Volume 4, Issue 1, 2014, Pages 127-142]
-
Main cash flows
The Comparative Study of Accruals Predicting Ability & Original and Revised Cash Flows in Association with Future Cash Flows [Volume 4, Issue 1, 2014, Pages 127-142]
-
Management
Analyze Failures and Shortcomings Related to the Role of Accounting in the Decision-Making Process of Managers [Volume 5, Issue 3, 2015, Pages 51-68]
-
Management accounting
Qualitative Research in Management Accounting to Emphasis on Philosophic Foundations [Volume 7, Issue 2, 2017, Pages 35-55]
-
Management accounting
Carbon Accounting [Volume 8, Issue 1, 2018, Pages 69-85]
-
Management accounting
Evaluating the Role of Management Accounting in Promoting Transparency and Preventing Corruption in the Public Sector [Volume 13, Issue 4, 2023, Pages 1-24]
-
Management accounting system
Accounting Information System Coordination [Volume 3, Issue 2, 2013, Pages 107-124]
-
Management Overconfidence
Relationship between Overconfidence of Managers and Research and Development Spending with Emphasis on Related Party Transactions in Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 3, 2021, Pages 69-88]
-
Management Profit Forecast
review the Interrelationship between Simultaneous Disclosure of Interpretive Report and Management Profit Prediction with Information Symmetry and Investment Quality with Environmental Uncertainty Adjustment [Volume 12, Issue 2, 2022, Pages 55-88]
-
Management stocks
Comparing the Effect of Gradual and Block Shares Floating in Privatization Process of Firms in the Insurance and Banking Industries [Volume 5, Issue 1, 2015, Pages 47-64]
-
Managerial Ability and Accountability
Risk Appetite, Risks of Business Continuity, managerial Ability and Accountability [Volume 11, Issue 2, 2021, Pages 1-20]
-
Managerial and political factors
A Comprehensive Model of Factors Affecting the Expectation Gap between Auditors and Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 12, Issue 1, 2022, Pages 41-60]
-
Managerial myopia
Investigation of Managerial Myopia on Future Financial Performance in Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2018, Pages 23-46]
-
Managerial Overconfidence
The Survey of the Managerial Overconfidence on the Improper Adjustment Costs [Volume 8, Issue 4, 2018, Pages 65-84]
-
Managerial ownership
The Study Effect of Corporate Governance Mechanisms on Conditional Conservatism [Volume 6, Issue 3, 2016, Pages 51-72]
-
Managers ability
Relationship Customer Concentration and Tax Avoidance by the Moderating Role of Managers Ability [Volume 10, Issue 1, 2020, Pages 91-113]
-
Mandatory Auditor's Turnover
The role of agency costs due to the change of financial manager and auditor turnover on the internal controls weakness [Volume 11, Issue 4, 2021, Pages 55-90]
-
Mandatory disclosure
A Review of the Literature on Disclosure in IRAN [Volume 4, Issue 4, 2014, Pages 35-68]
-
Mandatory rotation of auditing firms
Review on the Mandatory Rotation of Auditor [Volume 6, Issue 2, 2016, Pages 17-40]
-
Market-based conservatism
The Effect of Political Relations with the Government on the Relationship between Social Responsibility and Accounting Conservatism [Volume 11, Issue 4, 2021, Pages 91-122]
-
Market Capitalization
Examine the relationship between intellectual capital and market value and the financial performance of privatized public companies listed on the Tehran Stock Exchange [Volume 8, Issue 4, 2018, Pages 123-141]
-
Market debt ratios
Study on the Impact of Financial Crisis on the Financial Leverage of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 1-16]
-
Market responsess
The Relationship of Accounting Conservatism with Market Responsess and Firms Value [Volume 7, Issue 4, 2017, Pages 99-126]
-
Market to Book Assets Ratio
The Moderating Role of Non-executive Director Board Presence on the Relation between Investment Opportunity and Financial Performance [Volume 7, Issue 2, 2017, Pages 88-103]
-
Market Value Added
The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 21-42]
-
Meaningful learning
Concept Mapping in a Financial Accounting Theory Course [Volume 3, Issue 4, 2013, Pages 155-167]
-
Measurement
Comparative study of heritage assets accounting [Volume 12, Issue 2, 2022, Pages 31-54]
-
Measuring
A Review of the Models Used to Measure Intellectual Capital(IC) [Volume 3, Issue 3, 2013, Pages 165-183]
-
Measurnment criteria
Earnings Quality and Its Measurments [Volume 3, Issue 2, 2013, Pages 125-145]
-
Mental accounting
The Examination of the Relationship Between [Volume 4, Issue 3, 2014, Pages 81-103]
-
Mental accounting
Dimensions of Mental Accounting,It's Roots and Applications [Volume 4, Issue 3, 2014, Pages 139-158]
-
Mental accounting
The Role of IT into Accounting Research and Practice [Volume 4, Issue 4, 2014, Pages 143-162]
-
Meta-analysis
Meta-Analysis in Accounting Research [Volume 8, Issue 3, 2018, Pages 125-147]
-
Meta-analysis
Explaining and analyzing the moderating role of company size on the impact of social responsibility on the financial performance of companies, based on meta-analysis technique [Volume 13, Issue 3, 2023, Pages 241-270]
-
Methodology
Accounting Information Systems Development Methodologies [Volume 4, Issue 2, 2014, Pages 57-78]
-
Mic Mac Matrix Analysis
Designing a Corporate Citizen Reporting Model: Interpretive Ranking Analysis (IRP [Volume 13, Issue 1, 2023]
-
Mimetic pressure
The impact of institutional pressures and environmental management accounting on financial, environmental and economic performance of the company [Volume 13, Issue 1, 2023]
-
Misconceptions
Concept Mapping in a Financial Accounting Theory Course [Volume 3, Issue 4, 2013, Pages 155-167]
-
Models
Corporate social responsibility:
Concepts, Dimensions, Theories and Review of models [Volume 8, Issue 4, 2018, Pages 143-165]
-
Momentum Strategies
Momentum Strategies, Proving Informational Content of Accounting Profit [Volume 3, Issue 3, 2013, Pages 1-17]
-
Money laundering
A Glance on Money Laundering at Capital Market [Volume 5, Issue 2, 2015, Pages 79-92]
-
Money laundering
Studying the Role of Forensic Accountants in Money Laundering Proceedings [Volume 7, Issue 1, 2017, Pages 85-102]
-
Monitoring System
Auditing In Achaemenid Empire [Volume 4, Issue 1, 2014, Pages 159-173]
-
Monopoly Game
How to Use Monopoly Board Game in Accounting Principles Courses [Volume 11, Issue 1, 2021, Pages 107-126]
-
Moral Judgment
The Impact of Neoliberalism on the Ethical Judgment of Auditors [Volume 12, Issue 4, 2022, Pages 115-134]
-
Mortgages
A Review of Causes of Occurrence and Spreading of the Global Financial Crisis with an Emphasize on the Complexity Approach [Volume 5, Issue 3, 2015, Pages 31-50]
-
Motivational Plans
Theoretical approaches to the formation of compensation [Volume 9, Issue 1, 2019, Pages 41-60]
-
Multimoora Method
Designing a comprehensive fuzzy model for evaluating the performance of hospitals using the combined methods of Sustainable Balanced Scorecard, Swara and Multimoora [Volume 12, Issue 2, 2022, Pages 1-30]
-
Municipalities
Ranking of dimensions and sustainability reporting indicators in municipalities [Volume 13, Issue 1, 2023]
-
Myopia
The Effect of CEO Optimism and Myopia on Dimensions of Corporate Social Responsibility Moderated by CEO Political Connection and Efficiency [Volume 12, Issue 3, 2022, Pages 103-134]
N
-
Nahj al-Balagha
Islamic Ethics: A Framework for the Compilation of Professional Accounting Practices [Volume 10, Issue 3, 2020, Pages 1-29]
-
Narrative Accountability
Narrative Accountability: Different Look [Volume 9, Issue 2, 2019, Pages 25-36]
-
Neoliberalism
The Impact of Neoliberalism on the Ethical Judgment of Auditors [Volume 12, Issue 4, 2022, Pages 115-134]
-
Netherlands
Comparative Study of Diverse Aspect of Performance Budgeting in Iran [Volume 10, Issue 1, 2020, Pages 25-46]
-
New public management
Comparative Study of Diverse Aspect of Performance Budgeting in Iran [Volume 10, Issue 1, 2020, Pages 25-46]
-
Non-Cash Related Party Transactions
Effect of Non-Cash and Non-Operating Related Party Transactions on Board of Directors’ Compensation [Volume 12, Issue 3, 2022, Pages 157-182]
-
Non-discretionary accruals
Forecasting Ability of Operating Cash, Net Income and Income Components [Volume 8, Issue 1, 2018, Pages 87-109]
-
Non-executive Director Board
The Moderating Role of Non-executive Director Board Presence on the Relation between Investment Opportunity and Financial Performance [Volume 7, Issue 2, 2017, Pages 88-103]
-
Non-executive directors
Identifying Effect of Independence of the Board of Directors on Earnings Quality among the Companies Listed in Tehran Stock Exchange [Volume 7, Issue 3, 2017, Pages 1-20]
-
Non-GAAP
Disclosure of Street Earnings [Volume 10, Issue 2, 2020, Pages 47-61]
-
Non-Operating Related Party Transactions
Effect of Non-Cash and Non-Operating Related Party Transactions on Board of Directors’ Compensation [Volume 12, Issue 3, 2022, Pages 157-182]
-
Non-Timing-Related Accruals
Recognition of Effective Factors on the Relationship between Accruals and Operating Cash Flows [Volume 9, Issue 3, 2019, Pages 53-67]
-
Normative Pressure
The impact of institutional pressures and environmental management accounting on financial, environmental and economic performance of the company [Volume 13, Issue 1, 2023]
O
-
Observing Social Rights
Action Research of Shadow Accounting to Typology of Compliance with Capital Market Companies Social Values [Volume 14, Issue 1, 2024, Pages 237-270]
-
Off Model cash holdings
Speed of Adjustment of Cash and Effective Corporate Factors on It [Volume 3, Issue 3, 2013, Pages 19-33]
-
Open market stock repurchase
Treasury Stock and Comparative Study of Its Regulations [Volume 7, Issue 2, 2017, Pages 104-121]
-
Operating cash flow
Forecasting Ability of Operating Cash, Net Income and Income Components [Volume 8, Issue 1, 2018, Pages 87-109]
-
Operating Cash Flows
Recognition of Effective Factors on the Relationship between Accruals and Operating Cash Flows [Volume 9, Issue 3, 2019, Pages 53-67]
-
Operating Cash Flows
The relationship between Operating Cash Flows and the Dynamic Optimal Capital Structure Spee: The Role of Corporate Governance [Volume 11, Issue 1, 2021, Pages 61-76]
-
Operating Profitability
Five-Factor Fama and French Model: A New Model for Measurement of Expected Return [Volume 4, Issue 4, 2014, Pages 109-120]
-
Opportunistic earnings management
Earnings Attributes and Type of Earnings Management in the Distressed and Bankrupt Firms [Volume 4, Issue 1, 2014, Pages 79-104]
-
Optimism
The Effect of CEO Optimism and Myopia on Dimensions of Corporate Social Responsibility Moderated by CEO Political Connection and Efficiency [Volume 12, Issue 3, 2022, Pages 103-134]
-
Organizational Factors
The Effects of the Individual-Level Antecedents on the Intention of Accountants' Whistleblowing by Moderating Organizational and Individual Factors [Volume 12, Issue 3, 2022, Pages 71-102]
-
Organizational Performance
The impact of institutional pressures and environmental management accounting on financial, environmental and economic performance of the company [Volume 13, Issue 1, 2023]
-
Organization excellence
Comparison of Organization Evaluation Methods: Balanced Score Card (BSC) Vs. European Foundation for Quality Management (EFQM) [Volume 3, Issue 2, 2013, Pages 1-15]
-
Organization Performance Assessment
Comparison of Organization Evaluation Methods: Balanced Score Card (BSC) Vs. European Foundation for Quality Management (EFQM) [Volume 3, Issue 2, 2013, Pages 1-15]
-
Other Operating Expenses
Experimental study Of Adhesion behavior costs [Volume 9, Issue 4, 2019, Pages 135-155]
-
Outcome Hypothesis
The Impact of Political Connection of Board & Information Disclosure Quality on Firms’ Dividend Payout Policy [Volume 11, Issue 4, 2021, Pages 157-186]
-
Outcome knowledge
The Influence of Professional Identity and Outcome Knowledge on Professional Judgment [Volume 6, Issue 4, 2016, Pages 145-163]
-
Outside Directors
The Relation Between Corporate Governance and Financial Reporting Quality in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 1-19]
-
Over Confidence of CEO
The Effect of CEO Confidence on Corporate Social Responsibility; With Role of Moderating of Institutional Ownership in Firms Listed in Tehran Stock Exchange [Volume 11, Issue 3, 2021, Pages 49-68]
-
Overinvestment
Evaluating the Relationship between the Agency Costs and Investment Efficiency of the Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 185-204]
-
Overinvestment
The Survey of the Managerial Overconfidence on the Improper Adjustment Costs [Volume 8, Issue 4, 2018, Pages 65-84]
-
Overvaluation
Relationship between Stock Over-Valuation and Corporate Debt Costs with Considering the Moderator Variable of Information Asymmetry [Volume 10, Issue 2, 2020, Pages 91-112]
-
Ownership Concentration
The Impact of Corporate Governance Mechanisms on the Investors’ Reaction [Volume 7, Issue 1, 2017, Pages 139-165]
-
Ownership of major shareholders
The Study Effect of Corporate Governance Mechanisms on Conditional Conservatism [Volume 6, Issue 3, 2016, Pages 51-72]
-
Ownership structure
[Volume 4, Issue 1, 2014, Pages 48-62]
-
Ownership structure
Investigating the relationship between ownership structure and financial performance with emphasise on research and development expenditures in companies admitted to Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 81-100]
P
-
Paradigm
Evolution of Public Sector Accounting Research in Iran and the World [Volume 7, Issue 1, 2017, Pages 53-66]
-
Participation
Review of Empirical Researches about Participation of Financial Statement Users in Accounting Standard-Setting [Volume 4, Issue 3, 2014, Pages 1-15]
-
Pecking Order Theory
The Determinant Factors of Capital Structure of Companies Listed in Tehran Stock Exchange Using Hierarchical Theory [Volume 5, Issue 1, 2015, Pages 65-84]
-
Pediatric gastroenterologist
Comparative Examination of the Treatment Costs of Pediatric Digestion Patients Using Time-Driven Activity-Based Costing and Traditional Models (Case Study: Shahid Sadoughi Hospital, Yazd) [Volume 10, Issue 3, 2020, Pages 135-156]
-
Peer Firm Bankruptcy
Investigating the effect of bankruptcy spillover on financial reporting quality [Volume 12, Issue 4, 2022, Pages 57-86]
-
Performance
Explaining the Relationship Between Capital Structure, Agency Problem and Performance [Volume 5, Issue 4, 2015, Pages 133-159]
-
Performance Auditing
Performance Auditing: A Public Sector Approach [Volume 8, Issue 2, 2018, Pages 71-98]
-
Performance Evaluation
A Review of Financial Performance Evaluation Models of Investment Companies [Volume 7, Issue 4, 2017, Pages 1-22]
-
Performance measurement
Carbon Accounting [Volume 8, Issue 1, 2018, Pages 69-85]
-
Performance Volatility
The Relationship Between the Financial Information Availability to Performance and CEO Change After Mandatory Amendment of Information Disclosure of listed Companies [Volume 10, Issue 1, 2020, Pages 135-157]
-
Perspective theory
Application of Mental Accounting (from Theory to Action) [Volume 4, Issue 2, 2014, Pages 117-133]
-
Philosophical Beliefs of Financial Reporting
Philosophical Beliefs of Financial Reporting [Volume 6, Issue 1, 2016, Pages 81-98]
-
Pledges items
The Relationship between Governmental Ownership and Conditional Accounting Conservatism for the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 3, 2014, Pages 61-79]
-
Political Connection
The Effect of CEO Optimism and Myopia on Dimensions of Corporate Social Responsibility Moderated by CEO Political Connection and Efficiency [Volume 12, Issue 3, 2022, Pages 103-134]
-
Political Connections
The Relationship between Political Connections and Agency Costs Considering the Moderating Role of Audit Quality [Volume 9, Issue 3, 2019, Pages 157-184]
-
Political Connections
The relationship between Political Connections and Real and Artificial Earnings Management [Volume 10, Issue 3, 2020, Pages 31-66]
-
Political Costs
Study of Earnings Management Incentives [Volume 3, Issue 2, 2013, Pages 53-70]
-
Political Governance
An Approach to Business Resilience Based on of Critical Realism and Future Studies [Volume 14, Issue 1, 2024, Pages 189-208]
-
Political process theories
Politicizing in Accounting and Its Economic Consequences [Volume 5, Issue 3, 2015, Pages 113-138]
-
Political relations with the government
The Effect of Political Connections with the Government on the Relationship between CEO Power and Capital Structure in Companies [Volume 11, Issue 3, 2021, Pages 1-30]
-
Political relations with the government
The Effect of Political Relations with the Government on the Relationship between Social Responsibility and Accounting Conservatism [Volume 11, Issue 4, 2021, Pages 91-122]
-
Politicizing
Politicizing in Accounting and Its Economic Consequences [Volume 5, Issue 3, 2015, Pages 113-138]
-
Positivism
An Analytic Review to Positivism and Critical Realism in Accounting Research [Volume 6, Issue 2, 2016, Pages 41-54]
-
Practical Holistic Approach
Identifing and proposing Practical Holistic Approach for Governmental Capital assets recognition, and reporting from Experts Attitudes [Volume 12, Issue 4, 2022, Pages 153-190]
-
Predicting
An Overview of the Importance and Why the Stock Return Prediction, with Emphasis on Macroeconomic Variables [Volume 10, Issue 2, 2020, Pages 113-131]
-
Predicting Stock Return
Linear and Nonlinear Structures in Predicting Stock Return [Volume 3, Issue 4, 2013, Pages 109-122]
-
Prediction
Causal Reasoning in Financial Reporting and Voluntary Disclosure [Volume 3, Issue 3, 2013, Pages 129-152]
-
Preparers of financial reports
Application of Mental Accounting (from Theory to Action) [Volume 4, Issue 2, 2014, Pages 117-133]
-
Prerequisites factors of reforms
Public sector accounting standards, Challenges of applying standards, Prerequisites factors of reforms. [Volume 10, Issue 4, 2020, Pages 141-166]
-
Press coverage
The Press and the Media: New Information Intermediaries in the Capital Markets [Volume 7, Issue 2, 2017, Pages 56-73]
-
Price change
The Investigation of the Effect of Internal Factors on the Changes of Stock Price of Investment Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 103-138]
-
Price Limit
Examining Relationshionship between on Limit Price and Information Asymmetry in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 37-51]
-
Pricing
The Press and the Media: New Information Intermediaries in the Capital Markets [Volume 7, Issue 2, 2017, Pages 56-73]
-
Principles of corporate citizenship
Towards a Conceptual Framework of Corporate Citizenship [Volume 4, Issue 2, 2014, Pages 1-19]
-
Principles of corporate social responsibility
Towards a Conceptual Framework of Corporate Citizenship [Volume 4, Issue 2, 2014, Pages 1-19]
-
Privatization
Comparing the Effect of Gradual and Block Shares Floating in Privatization Process of Firms in the Insurance and Banking Industries [Volume 5, Issue 1, 2015, Pages 47-64]
-
Problems of Project Financing Bonds
Bonds, Issues, Problems, Ambiguities and Present Solutions to Resolve Those Problems [Volume 5, Issue 1, 2015, Pages 149-168]
-
Product Life Cycle
Analysis of Application of the Economic Value Added on Target Costing [Volume 9, Issue 2, 2019, Pages 139-150]
-
Product Market Competition
Investigation of the Impact of Product Market Competition on Earnings Quality of Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 19-34]
-
Product Market Competition
Product Market Competition and Its Effect on Three Important Criteria in Decision Making, Agency Cost, Capital Structure and the Cost of Capital [Volume 7, Issue 1, 2017, Pages 67-84]
-
Product Market Competition
The Effect of Stock Price Crash Risk on Product Market Competition [Volume 8, Issue 3, 2018, Pages 71-85]
-
Professional identity
The Influence of Professional Identity and Outcome Knowledge on Professional Judgment [Volume 6, Issue 4, 2016, Pages 145-163]
-
Professional judgment
The Influence of Professional Identity and Outcome Knowledge on Professional Judgment [Volume 6, Issue 4, 2016, Pages 145-163]
-
Profitability
Effect of Corporate Sustainability on Excess Stock Returns and Profitability [Volume 9, Issue 2, 2019, Pages 119-138]
-
Profitability criteria
The Impact of Intellectual Capital on Profitability, Liquidity, and Growth Rate Criteria of Companies Listed in Tehran Stock Exchange in Current and Future Periods [Volume 5, Issue 4, 2015, Pages 65-90]
-
Profit Declaration
Evaluating the profits response in companies with heterogeneous business strategies [Volume 8, Issue 4, 2018, Pages 167-197]
-
Profit momentum
Momentum Strategies, Proving Informational Content of Accounting Profit [Volume 3, Issue 3, 2013, Pages 1-17]
-
Profit persistence
The Study of the Relationship Between Corporate Governance Control and Earnings Quality in Firms Listed on Tehran Stock Exchange [Volume 5, Issue 3, 2015, Pages 1-15]
-
Profit prediction ability
The Study of the Relationship Between Corporate Governance Control and Earnings Quality in Firms Listed on Tehran Stock Exchange [Volume 5, Issue 3, 2015, Pages 1-15]
-
Project Financing Bonds
Bonds, Issues, Problems, Ambiguities and Present Solutions to Resolve Those Problems [Volume 5, Issue 1, 2015, Pages 149-168]
-
Property type (institutional and individual)
Ownership Type (Institutional and Single) with Information Asymmetry: Emphasizing on Financial Information Reliability as Moderator Variable [Volume 8, Issue 3, 2018, Pages 49-69]
-
Propositions
Matching Ethical Propositions in Islamic Texts and Accounting Texts [Volume 6, Issue 3, 2016, Pages 17-34]
-
Prosocial Behavior
The Impact of Risk and Loss on the Demand for Audit Quality [Volume 11, Issue 4, 2021, Pages 21-40]
-
Proxies
A Review on Auditing Quality Proxeis: Applications weak and strong points [Volume 8, Issue 4, 2018, Pages 33-63]
-
Psychological theories
Accountability and the Challenges of Information Disclosure [Volume 3, Issue 3, 2013, Pages 73-94]
-
Public accounting law
The Impact of Government Political Discourses on Public Sector Accounting Reforms [Volume 12, Issue 3, 2022, Pages 23-44]
-
Public sector accounting
The Impact of Government Political Discourses on Public Sector Accounting Reforms [Volume 12, Issue 3, 2022, Pages 23-44]
-
Public Sector Accounting Research
Evolution of Public Sector Accounting Research in Iran and the World [Volume 7, Issue 1, 2017, Pages 53-66]
-
Public Sector Accounting Research Groups
Evolution of Public Sector Accounting Research in Iran and the World [Volume 7, Issue 1, 2017, Pages 53-66]
-
Public sector accounting standards
Public sector accounting standards, Challenges of applying standards, Prerequisites factors of reforms. [Volume 10, Issue 4, 2020, Pages 141-166]
-
Public sector accounting standards
Accounting for Social Benefits in the Public Sector [Volume 11, Issue 2, 2021, Pages 103-125]
-
Public sector accounting standards
Standards on the Quality of Financial Reporting in the Public Sector: A Case Study of the Ministry of Economy and Finance [Volume 11, Issue 3, 2021, Pages 31-48]
-
Public sector auditing
Research Trends in Public Sector Auditing [Volume 14, Issue 1, 2024, Pages 27-54]
Q
-
Qualitative characteristics of accounting information
Analyze Failures and Shortcomings Related to the Role of Accounting in the Decision-Making Process of Managers [Volume 5, Issue 3, 2015, Pages 51-68]
-
Qualitative research
Qualitative Research in Management Accounting to Emphasis on Philosophic Foundations [Volume 7, Issue 2, 2017, Pages 35-55]
-
Quality
Pattern Development and Prioritisation of Effective Factors on Quality Enhancement of Internal audit [Volume 9, Issue 4, 2019, Pages 47-63]
-
Quality of accounting information
The Relationship between Audit Specialization and Audit Delay with Accounting Conservatism [Volume 6, Issue 3, 2016, Pages 73-96]
-
Quality of auditing
Review on the Mandatory Rotation of Auditor [Volume 6, Issue 2, 2016, Pages 17-40]
-
Quality of the Audit Committee
The Effect on the Quality of the Audit Committee on Disclosure level of Corporate Social Responsibility [Volume 8, Issue 4, 2018, Pages 105-122]
-
Quantile regression
The Role of value Moderator of the Brand Name on the Relationship between Corporate Social Responsibility and Financial Performance of firms Listed in Tehran Stock Exchange [Volume 10, Issue 4, 2020, Pages 27-72]
-
Quantitative Indicators of Corporate social responsibility
The effect of Quantitative Indicators corporate social responsibility on Financial and economic performance volatility in firms listed on Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 160-180]
R
-
Rank
The Effect of Firm Size, Type of Audit Report and the Percentage of State Ownership, the Rating Companies in Tehran Stock Exchange Timeliness of Audit Reports [Volume 4, Issue 3, 2014, Pages 17-35]
-
Rate of return on assets
Review of Relationship Between Capital Structure and Rate of Return on Assets and Return on Equity of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 67-82]
-
Rate of return on equity
Review of Relationship Between Capital Structure and Rate of Return on Assets and Return on Equity of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 67-82]
-
Ratings agency
The Worldwide System of Corporate Credit Rating [Volume 5, Issue 1, 2015, Pages 131-148]
-
Reaction investors
The Impact of Corporate Governance Mechanisms on the Investors’ Reaction [Volume 7, Issue 1, 2017, Pages 139-165]
-
Readability
The Role of Text Analytics and Information
Retrieval in the Accounting Domain [Volume 5, Issue 4, 2015, Pages 25-46]
-
Real and artificial earnings management
The relationship between Political Connections and Real and Artificial Earnings Management [Volume 10, Issue 3, 2020, Pages 31-66]
-
Real Earnings Management
Examination of the Relationship between Governance and Auditing Properties and Real Earnings Management of the Firms Listed in the Tehran Stock Exchange [Volume 8, Issue 2, 2018, Pages 1-21]
-
Reasons for accepting corporate citizenship and its benefits
Towards a Conceptual Framework of Corporate Citizenship [Volume 4, Issue 2, 2014, Pages 1-19]
-
Recognition and Reporting
Identifing and proposing Practical Holistic Approach for Governmental Capital assets recognition, and reporting from Experts Attitudes [Volume 12, Issue 4, 2022, Pages 153-190]
-
Regular Bayesian Neural Network
A Regular Bayesian Meural Network to Predict the Stock Market [Volume 6, Issue 4, 2016, Pages 67-82]
-
Related party transactions
Relationship between Overconfidence of Managers and Research and Development Spending with Emphasis on Related Party Transactions in Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 3, 2021, Pages 69-88]
-
Relational capital
The Impact of Intellectual Capital on Profitability, Liquidity, and Growth Rate Criteria of Companies Listed in Tehran Stock Exchange in Current and Future Periods [Volume 5, Issue 4, 2015, Pages 65-90]
-
Relational capital
The Importance of Intellectual Capital’s Measurement [Volume 6, Issue 1, 2016, Pages 1-19]
-
Reliability of financial information
Ownership Type (Institutional and Single) with Information Asymmetry: Emphasizing on Financial Information Reliability as Moderator Variable [Volume 8, Issue 3, 2018, Pages 49-69]
-
Reporting
Role of Reporting and Financial Supervision in Advancing the Objectives of Resistance Economy [Volume 8, Issue 2, 2018, Pages 139-162]
-
Reporting
Explaining Dimension and Components of Sustainability Reporting,
With a fuzzy Delphi approach [Volume 13, Issue 3, 2023, Pages 37-62]
-
Representative costs
Evaluating the Relationship between the Agency Costs and Investment Efficiency of the Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 185-204]
-
Representativenes
The Examination of the Relationship Between [Volume 4, Issue 3, 2014, Pages 81-103]
-
Research
Factors Influencing the Reluctance of Accounting Graduate Students The Research [Volume 4, Issue 2, 2014, Pages 97-116]
-
Research and Development Spending
Relationship between Overconfidence of Managers and Research and Development Spending with Emphasis on Related Party Transactions in Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 3, 2021, Pages 69-88]
-
Research paradigms
An Analytic Review to Positivism and Critical Realism in Accounting Research [Volume 6, Issue 2, 2016, Pages 41-54]
-
Research Productivity
Factors Affecting the Productivity of Accounting Researches [Volume 10, Issue 1, 2020, Pages 47-69]
-
Resistance
Role of Reporting and Financial Supervision in Advancing the Objectives of Resistance Economy [Volume 8, Issue 2, 2018, Pages 139-162]
-
Resistance economy
Role of Reporting and Financial Supervision in Advancing the Objectives of Resistance Economy [Volume 8, Issue 2, 2018, Pages 139-162]
-
Resource-based view
Reviewing of Differentiating Factors of Family Firms and Non-Family Firms [Volume 5, Issue 4, 2015, Pages 115-132]
-
Restated accruals
The Comparative Study of Accruals Predicting Ability & Original and Revised Cash Flows in Association with Future Cash Flows [Volume 4, Issue 1, 2014, Pages 127-142]
-
Restated cash flows
The Comparative Study of Accruals Predicting Ability & Original and Revised Cash Flows in Association with Future Cash Flows [Volume 4, Issue 1, 2014, Pages 127-142]
-
Return
Reviewing the Relationship between Accounting Conservatism and the Value of Excess Cash for the Firms listed in Tehran Stock Exchange [Volume 5, Issue 1, 2015, Pages 29-46]
-
Return
The Application of the Correspondent Inference Theory (Attribution theory) in the Behavior of Investors with a Quasi-Empirical Approach [Volume 10, Issue 3, 2020, Pages 117-134]
-
Return on investment models
A Review of the Models Used to Measure Intellectual Capital(IC) [Volume 3, Issue 3, 2013, Pages 165-183]
-
Revenue growth
Relation Between Difference of Financial Measure (Revenue Growth) and Nonfinancial Measure ( Employee Growth) with Fraudulent Financial Reporting [Volume 4, Issue 2, 2014, Pages 181-198]
-
Rhetorical Accounting
Presenting an Integrated Themes Framework of Rhetorical Accounting in the Development of Corporate Legitimacy: Expanding the Values of Social Interaction [Volume 14, Issue 1, 2024, Pages 83-124]
-
Riba Banking
Identify and Rank Accounting Performance Indicators in the Banking Industry with Emphasis on interest-free (Riba) Banking in Iran [Volume 10, Issue 4, 2020, Pages 111-140]
-
Risk Appetite
Risk Appetite, Risks of Business Continuity, managerial Ability and Accountability [Volume 11, Issue 2, 2021, Pages 1-20]
-
Risk-Based Approach
Risk Appetite, Risks of Business Continuity, managerial Ability and Accountability [Volume 11, Issue 2, 2021, Pages 1-20]
-
Risk Based Capital
Financial Flexibility and Free Cash Flow with Solvency Based on Risk Based Capital in Insurance Companies [Volume 11, Issue 1, 2021, Pages 1-16]
-
Risk Disclosure
The Effect of Business Strategy on Risk Disclosure [Volume 14, Issue 1, 2024, Pages 125-146]
-
Risk Disclosure
Risk Disclosure and Audit Report Clauses in Tehran Stock Exchange [Volume 13, Issue 4, 2023, Pages 63-92]
-
Risk management
Effect of Risk Management on Swing of Cash Flow and Net Income: Firms Listed in SEO [Volume 5, Issue 4, 2015, Pages 1-24]
-
Risk management
Analysis of Mechanisms of Monitoring and Controlling of Corporate Governance System [Volume 7, Issue 4, 2017, Pages 59-82]
-
Risk management
Systems Thinking and its Implications in Enterprise Risk Management in Accordance with COSO [Volume 8, Issue 1, 2018, Pages 53-68]
-
Risk Management Quality
The Effect of Risk Management Quality on Volatility around Earnings Announcements [Volume 9, Issue 4, 2019, Pages 23-46]
-
Risk of business continuity
Risk Appetite, Risks of Business Continuity, managerial Ability and Accountability [Volume 11, Issue 2, 2021, Pages 1-20]
-
Risk taking
The Relation between the Managers Self-knowledge and Administrative & Financial Health, Case study (Governmental Offices of Malekan Province) [Volume 5, Issue 1, 2015, Pages 113-130]
-
Risky Investment
Relationship Between Risky Investment and Human Capital in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 1, 2020, Pages 159-183]
-
Rival theory
Politicizing in Accounting and Its Economic Consequences [Volume 5, Issue 3, 2015, Pages 113-138]
-
ROA
Examine Relationsheep between Measures of Financial Leverage (Capital Structure) and Measure of Performance [Volume 4, Issue 4, 2014, Pages 1-18]
-
Robotic Automation Process
The Characteristics of Data Ecosystem for Assurance and Determination of Business Measurement – Focusing on Big Data [Volume 12, Issue 1, 2022, Pages 121-140]
-
Rotation of auditors
Relationship Between the Auditor's Professional Skepticism, Rotation of Auditors and Audit Quality of company [Volume 8, Issue 3, 2018, Pages 101-123]
S
-
Scale effects
Size Scale Effects in Capital Market Research; Applications and Obstacles [Volume 5, Issue 3, 2015, Pages 93-112]
-
Scientific method
A Review Of Critical Accounting Theories [Volume 5, Issue 2, 2015, Pages 59-78]
-
Scientific Paper
A Review on Auditing Quality Proxeis: Applications weak and strong points [Volume 8, Issue 4, 2018, Pages 33-63]
-
Security
Safety and Security Threats in Accounting Information System [Volume 3, Issue 3, 2013, Pages 153-163]
-
Security threats
Safety and Security Threats in Accounting Information System [Volume 3, Issue 3, 2013, Pages 153-163]
-
Self-Assessing
Points to Consider When Self-Assessing Your Empirical Accounting Research [Volume 7, Issue 4, 2017, Pages 141-167]
-
Self-knowledge
The Relation between the Managers Self-knowledge and Administrative & Financial Health, Case study (Governmental Offices of Malekan Province) [Volume 5, Issue 1, 2015, Pages 113-130]
-
Serious Games (SG)
An Analytical Approach to the Role of the Serious Game (SG) in Accounting Education [Volume 10, Issue 2, 2020, Pages 155-167]
-
Setting process
Review of Empirical Researches about Participation of Financial Statement Users in Accounting Standard-Setting [Volume 4, Issue 3, 2014, Pages 1-15]
-
Shadow Accounting
Action Research of Shadow Accounting to Typology of Compliance with Capital Market Companies Social Values [Volume 14, Issue 1, 2024, Pages 237-270]
-
Shareholders’ power
The Effect of Strong Shareholders on the Income Management with an Emphasis on the Role of Audit Quality in Listed Companies of Tehran Stock Exchange [Volume 5, Issue 2, 2015, Pages 129-148]
-
Shareholder value
Enterprise Risk Management, Determinants and Value of Its Implementation [Volume 5, Issue 3, 2015, Pages 15-30]
-
Signaling theory
Treasury Stock and Advantages of Its Use in Stock Exchange [Volume 4, Issue 1, 2014, Pages 105-125]
-
Signaling theory
Risk Disclosure and Audit Report Clauses in Tehran Stock Exchange [Volume 13, Issue 4, 2023, Pages 63-92]
-
Simultaneous Equation
An investigation of the Interaction Relationship between Tax Avoidance and Stock Returns Using the Simultaneous Equation Method (3SLS) [Volume 11, Issue 1, 2021, Pages 43-59]
-
Simultaneous Equations
Corporate Social Performance and Investor Sentiment: A Simultaneous Equation System Approach [Volume 12, Issue 1, 2022, Pages 61-80]
-
Size Firm
The Effects of Corporate Social Responsibility and Moderating Role of Size Firm on the Tax Avoidance Using Structural Equation Modeling [Volume 11, Issue 4, 2021, Pages 123-156]
-
Social Accounting
Sustainable Performance Management Systems and Indicators [Volume 4, Issue 4, 2014, Pages 69-82]
-
Social Accounting
Global Corporate Citizenship; from Notions to Practices [Volume 7, Issue 1, 2017, Pages 17-34]
-
Social Accounting
A Review of the Social and Environmental Accounting Research in the Past 25 Years [Volume 8, Issue 2, 2018, Pages 121-137]
-
Social Benefit Accounting
Accounting for Social Benefits in the Public Sector [Volume 11, Issue 2, 2021, Pages 103-125]
-
Social capital theory
Reviewing of Differentiating Factors of Family Firms and Non-Family Firms [Volume 5, Issue 4, 2015, Pages 115-132]
-
Social Disclosure
The state of disclosure of environmental, social, and governance dimensions in the insurance industry of Iran [Volume 12, Issue 4, 2022, Pages 1-32]
-
Social Expenditure and Debt
Accounting for Social Benefits in the Public Sector [Volume 11, Issue 2, 2021, Pages 103-125]
-
Social interests
The Impact of Neoliberalism on the Ethical Judgment of Auditors [Volume 12, Issue 4, 2022, Pages 115-134]
-
Social Media
Social Media; Capital Market & Financial Reporting [Volume 7, Issue 4, 2017, Pages 23-38]
-
Social Media
Disseminated earnings news via twitter and the timeliness of accounting earnings information [Volume 12, Issue 2, 2022, Pages 121-140]
-
Social Reality Construction
Philosophical Beliefs of Financial Reporting [Volume 6, Issue 1, 2016, Pages 81-98]
-
Social responsibility
Global Corporate Citizenship; from Notions to Practices [Volume 7, Issue 1, 2017, Pages 17-34]
-
Social responsibility
A Review of the Social and Environmental Accounting Research in the Past 25 Years [Volume 8, Issue 2, 2018, Pages 121-137]
-
Social responsibility
The Effect on the Quality of the Audit Committee on Disclosure level of Corporate Social Responsibility [Volume 8, Issue 4, 2018, Pages 105-122]
-
Social responsibility
The effect of Social Responsibility on Financial Performance and Earning Response Coefficient [Volume 10, Issue 4, 2020, Pages 1-26]
-
Social responsibility
The Relationship between Disclosure of Social Responsibility Information and accuracy of managers Forecast [Volume 10, Issue 4, 2020, Pages 73-92]
-
Social responsibility
The Effect of Political Relations with the Government on the Relationship between Social Responsibility and Accounting Conservatism [Volume 11, Issue 4, 2021, Pages 91-122]
-
Social responsibility
Corporate Social Performance and Investor Sentiment: A Simultaneous Equation System Approach [Volume 12, Issue 1, 2022, Pages 61-80]
-
Social responsibility
Explaining Actor-Network Model of Social Responsibility in Accounting from Perspective of Corporate Governance System [Volume 12, Issue 4, 2022, Pages 61-80]
-
Social responsibility
The relationship of social responsibility disclosure on corporate audit operations [Volume 13, Issue 3, 2023, Pages 93-114]
-
Social responsibility
Explaining and analyzing the moderating role of company size on the impact of social responsibility on the financial performance of companies, based on meta-analysis technique [Volume 13, Issue 3, 2023, Pages 241-270]
-
Social responsibility
The Role of Different Dimensions of Intellectual Capital Theory in Explaining Auditors' Attitude towards Fulfilling Social Responsibility [Volume 13, Issue 4, 2023, Pages 25-62]
-
Social Responsiveness
An Approach to Business Resilience Based on of Critical Realism and Future Studies [Volume 14, Issue 1, 2024, Pages 189-208]
-
Sociology
Explaining Actor-Network Model of Social Responsibility in Accounting from Perspective of Corporate Governance System [Volume 12, Issue 4, 2022, Pages 61-80]
-
Software
The Impact of Information Technology and Systems on the Implementation of Internal Audit Software in Commercial Holdings [Volume 12, Issue 1, 2022, Pages 101-120]
-
Specification of audit entities
The Relationship between Companies Demand for Audit Services and the Change Auditors [Volume 3, Issue 2, 2013, Pages 89-105]
-
Specification of companies
The Relationship between Companies Demand for Audit Services and the Change Auditors [Volume 3, Issue 2, 2013, Pages 89-105]
-
Speed of adjustment of cash
Speed of Adjustment of Cash and Effective Corporate Factors on It [Volume 3, Issue 3, 2013, Pages 19-33]
-
Stability Pattern
Firm efficiency model based on financial efficiency: DEMATEL-FANP combination technique [Volume 12, Issue 3, 2022, Pages 135-156]
-
Stakeholders
Challenges, motivations and opportunities of the Iranian Exchange Industry in order to issue sustainability reports and sustainability of procedures [Volume 13, Issue 2, 2023, Pages 127-168]
-
Stakeholder Theory
Corporate Citizenship and Corporate Social Responsibility [Volume 4, Issue 4, 2014, Pages 163-183]
-
Standard
Review of Empirical Researches about Participation of Financial Statement Users in Accounting Standard-Setting [Volume 4, Issue 3, 2014, Pages 1-15]
-
Standard
Bench marking; Theoretical Perspectives, Models and its Applications in Accounting [Volume 5, Issue 4, 2015, Pages 91-114]
-
Static model
Explaining the Relationship Between Capital Structure, Agency Problem and Performance [Volume 5, Issue 4, 2015, Pages 133-159]
-
Statutory Audit
The Impact of Forensic Auditors on Corporate Governance [Volume 9, Issue 3, 2019, Pages 69-85]
-
Stickiness costs
Asymmetry in the Behavior of Costs- Costs Stickiness; Evidence, Reasons and Effects [Volume 5, Issue 3, 2015, Pages 69-92]
-
Stock exchange
Treasury Stock and Advantages of Its Use in Stock Exchange [Volume 4, Issue 1, 2014, Pages 105-125]
-
Stock exchange
Identify and Rank Accounting Performance Indicators in the Banking Industry with Emphasis on interest-free (Riba) Banking in Iran [Volume 10, Issue 4, 2020, Pages 111-140]
-
Stock future return
The Impact of External Financing Methods on Firm’s Future Return: Focusing on Working Capital Accruals [Volume 3, Issue 2, 2013, Pages 72-87]
-
Stock Liquidity
The Survey of the Impact of Stock Liquidity and Earnings Management Based on Discretionary Accruals and the Actual Items [Volume 7, Issue 3, 2017, Pages 21-40]
-
Stock market models
A Review of the Models Used to Measure Intellectual Capital(IC) [Volume 3, Issue 3, 2013, Pages 165-183]
-
Stock Price
Effect of Audit Report Delay on Fluctuations of Stock Prices of Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 81-98]
-
Stock Price
Recognition of Effective Factors on the Relationship between Accruals and Operating Cash Flows [Volume 9, Issue 3, 2019, Pages 53-67]
-
Stock price crash risk
The Relationship between Companie's Life Cycle and the Stock Price Crash Risk [Volume 6, Issue 4, 2016, Pages 1-22]
-
Stock price crash risk
The Effect of Stock Price Crash Risk on Product Market Competition [Volume 8, Issue 3, 2018, Pages 71-85]
-
Stock price prediction
A Regular Bayesian Meural Network to Predict the Stock Market [Volume 6, Issue 4, 2016, Pages 67-82]
-
Stock repurchase program
Treasury Stock and Comparative Study of Its Regulations [Volume 7, Issue 2, 2017, Pages 104-121]
-
Stock Return
The Effect of Feeling in Decision Making of Investors [Volume 6, Issue 2, 2016, Pages 93-121]
-
Stock Return
An Overview of the Importance and Why the Stock Return Prediction, with Emphasis on Macroeconomic Variables [Volume 10, Issue 2, 2020, Pages 113-131]
-
Stock Return
The effect of accounting information quality on the relation between financial constraints with stock returns and new investment [Volume 12, Issue 4, 2022, Pages 33-56]
-
Stock Returns
Predicting Stock Returns with Financial Ratios;
An Exploration in Recent Researches [Volume 6, Issue 2, 2016, Pages 71-92]
-
Stock Returns
An investigation of the Interaction Relationship between Tax Avoidance and Stock Returns Using the Simultaneous Equation Method (3SLS) [Volume 11, Issue 1, 2021, Pages 43-59]
-
Stock Return Surplus
Effect of Corporate Sustainability on Excess Stock Returns and Profitability [Volume 9, Issue 2, 2019, Pages 119-138]
-
Strategic social responsibility
Financial Flexibility and Free Cash Flow with Solvency Based on Risk Based Capital in Insurance Companies [Volume 11, Issue 1, 2021, Pages 1-16]
-
Street Earnings
Disclosure of Street Earnings [Volume 10, Issue 2, 2020, Pages 47-61]
-
Stress test
Stress Testing: A New Approach for Risk Management with Emphasis on Banks’ Capital Requirement [Volume 7, Issue 1, 2017, Pages 35-52]
-
Structural capital
The Impact of Intellectual Capital on Profitability, Liquidity, and Growth Rate Criteria of Companies Listed in Tehran Stock Exchange in Current and Future Periods [Volume 5, Issue 4, 2015, Pages 65-90]
-
Structural capital
The Importance of Intellectual Capital’s Measurement [Volume 6, Issue 1, 2016, Pages 1-19]
-
Structural capital
The Role of Different Dimensions of Intellectual Capital Theory in Explaining Auditors' Attitude towards Fulfilling Social Responsibility [Volume 13, Issue 4, 2023, Pages 25-62]
-
Structural Equation Model
Provide a Model of Factors that Affect External Audits of Banks on the Basis of Effective Banking Supervision Approach [Volume 13, Issue 1, 2023]
-
Structural Equation Modeling
Capital Structure and Agency Theory: Empirical Evidence From Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 41-66]
-
Structural Equation Modeling
The Role of value Moderator of the Brand Name on the Relationship between Corporate Social Responsibility and Financial Performance of firms Listed in Tehran Stock Exchange [Volume 10, Issue 4, 2020, Pages 27-72]
-
Study
Factors Influencing the Reluctance of Accounting Graduate Students The Research [Volume 4, Issue 2, 2014, Pages 97-116]
-
Supplier
Effect of Trust on the Costs and Profits of Supplier and Customer Relations: [Volume 4, Issue 3, 2014, Pages 37-59]
-
Sustainability
Sustainable Performance Management Systems and Indicators [Volume 4, Issue 4, 2014, Pages 69-82]
-
Sustainability
Global Corporate Citizenship; from Notions to Practices [Volume 7, Issue 1, 2017, Pages 17-34]
-
Sustainability Reporting
The state of disclosure of environmental, social, and governance dimensions in the insurance industry of Iran [Volume 12, Issue 4, 2022, Pages 1-32]
-
Sustainability Reporting
Ranking of dimensions and sustainability reporting indicators in municipalities [Volume 13, Issue 1, 2023]
-
Sustainability Reporting
Challenges, motivations and opportunities of the Iranian Exchange Industry in order to issue sustainability reports and sustainability of procedures [Volume 13, Issue 2, 2023, Pages 127-168]
-
Sustainability Reporting
Explaining Dimension and Components of Sustainability Reporting,
With a fuzzy Delphi approach [Volume 13, Issue 3, 2023, Pages 37-62]
-
Sustainability Reporting
Presenting the sustainability reporting model: comparing the requirements of the stock exchange with the common sustainability reporting standards in the world [Volume 14, Issue 1, 2024, Pages 147-187]
-
Sustainability Reporting of Companies
Investigating the Impact of the Board of Directors on Disclosure of Corporate Sustainability Report [Volume 9, Issue 3, 2019, Pages 185-202]
-
Sustainable Balanced Scorecard Method
Designing a comprehensive fuzzy model for evaluating the performance of hospitals using the combined methods of Sustainable Balanced Scorecard, Swara and Multimoora [Volume 12, Issue 2, 2022, Pages 1-30]
-
Sustainable Development
Explaining Dimension and Components of Sustainability Reporting,
With a fuzzy Delphi approach [Volume 13, Issue 3, 2023, Pages 37-62]
-
Sustainable management
Sustainable Performance Management Systems and Indicators [Volume 4, Issue 4, 2014, Pages 69-82]
-
Sustainable performance
Sustainable Performance Management Systems and Indicators [Volume 4, Issue 4, 2014, Pages 69-82]
-
Swap Model
Effect of Audit Report Delay on Fluctuations of Stock Prices of Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 81-98]
-
Swara Method
Designing a comprehensive fuzzy model for evaluating the performance of hospitals using the combined methods of Sustainable Balanced Scorecard, Swara and Multimoora [Volume 12, Issue 2, 2022, Pages 1-30]
-
Swing of cash flow
Effect of Risk Management on Swing of Cash Flow and Net Income: Firms Listed in SEO [Volume 5, Issue 4, 2015, Pages 1-24]
-
Swing of net income
Effect of Risk Management on Swing of Cash Flow and Net Income: Firms Listed in SEO [Volume 5, Issue 4, 2015, Pages 1-24]
-
Systematic Representation Modeling
Designing a Model for Civil Accounting: Systematic Representation Modeling [Volume 13, Issue 2, 2023, Pages 169-202]
-
Systematic Risk
Corporate Sustainability Performance and Systematic Risk [Volume 13, Issue 2, 2023, Pages 61-84]
-
System thinking
Systems Thinking and its Implications in Enterprise Risk Management in Accordance with COSO [Volume 8, Issue 1, 2018, Pages 53-68]
T
-
Taking Risk
The Effect of Managers' Compensation on the Taking Risk of Companies Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 61-82]
-
Target Costing (TC)
Analysis of Application of the Economic Value Added on Target Costing [Volume 9, Issue 2, 2019, Pages 139-150]
-
Tax aggressiveness
A Conceptual Framework for Corporate Tax Planning [Volume 6, Issue 1, 2016, Pages 61-80]
-
Tax avoidance
Tax Avoidance, How to Measure and Factors Affecting It [Volume 4, Issue 4, 2014, Pages 121-142]
-
Tax avoidance
A Conceptual Framework for Corporate Tax Planning [Volume 6, Issue 1, 2016, Pages 61-80]
-
Tax avoidance
Relationship Customer Concentration and Tax Avoidance by the Moderating Role of Managers Ability [Volume 10, Issue 1, 2020, Pages 91-113]
-
Tax avoidance
An investigation of the Interaction Relationship between Tax Avoidance and Stock Returns Using the Simultaneous Equation Method (3SLS) [Volume 11, Issue 1, 2021, Pages 43-59]
-
Tax avoidance
The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 21-42]
-
Tax avoidance
The Effects of Corporate Social Responsibility and Moderating Role of Size Firm on the Tax Avoidance Using Structural Equation Modeling [Volume 11, Issue 4, 2021, Pages 123-156]
-
Tax avoidance
Investigating the moderating role of information asymmetry on the relationship between tax reducing policies and earnings quality in companies listed on the Tehran Stock Exchange [Volume 12, Issue 2, 2022, Pages 89-120]
-
Tax avoidance
The Mediating Role of Financial and Non-Financial Reporting Quality in the Relationship between Labor Costs and Tax Avoidance [Volume 14, Issue 1, 2024, Pages 55-82]
-
Tax Evasion
Tax Avoidance, How to Measure and Factors Affecting It [Volume 4, Issue 4, 2014, Pages 121-142]
-
Tax Evasion
A Conceptual Framework for Corporate Tax Planning [Volume 6, Issue 1, 2016, Pages 61-80]
-
Tax Evasion
The Causes of Tax Evasion in Iran with Concentration in Gap View of Taxpayers and Tax Staff Based on the AHP Model [Volume 8, Issue 1, 2018, Pages 27-52]
-
Tax Evasion
Investigating the moderating role of information asymmetry on the relationship between tax reducing policies and earnings quality in companies listed on the Tehran Stock Exchange [Volume 12, Issue 2, 2022, Pages 89-120]
-
Tax in Iran
The Causes of Tax Evasion in Iran with Concentration in Gap View of Taxpayers and Tax Staff Based on the AHP Model [Volume 8, Issue 1, 2018, Pages 27-52]
-
Tax Noncompliance
Investigating the impact of prospect theory on tax noncompliance with the mediating role of feelings and moral disengagement [Volume 13, Issue 4, 2023, Pages 153-176]
-
Tax planning
A Conceptual Framework for Corporate Tax Planning [Volume 6, Issue 1, 2016, Pages 61-80]
-
Tax shelter
A Conceptual Framework for Corporate Tax Planning [Volume 6, Issue 1, 2016, Pages 61-80]
-
TDABC
Lean Accounting in Lean Organization (Transformation from Cost-based Approach to Value-based Approach [Volume 9, Issue 4, 2019, Pages 117-133]
-
Teaching Methods
An Analytical Approach to the Role of the Serious Game (SG) in Accounting Education [Volume 10, Issue 2, 2020, Pages 155-167]
-
Technology
The Level at Which Accounting Professors Use Information Technology at Universities [Volume 4, Issue 3, 2014, Pages 159-174]
-
Tehran Stock Exchange
Examining Relationshionship between on Limit Price and Information Asymmetry in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 37-51]
-
Tehran Stock Exchange
Investigating the Relationship Between Business Strategy and Human Capital Reporting Using GMM Method [Volume 3, Issue 3, 2013, Pages 109-127]
-
Tehran Stock Exchange
The Relationship between Companie's Life Cycle and the Stock Price Crash Risk [Volume 6, Issue 4, 2016, Pages 1-22]
-
Tehran Stock Exchange
The Relationship between Corporate Governance and Community Engagement in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 103-128]
-
Tehran Stock Exchange
The Investigation of the Effect of Internal Factors on the Changes of Stock Price of Investment Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 103-138]
-
Tehran Stock Exchange
Effect of Audit Report Delay on Fluctuations of Stock Prices of Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 81-98]
-
Tehran Stock Exchange
Presenting the sustainability reporting model: comparing the requirements of the stock exchange with the common sustainability reporting standards in the world [Volume 14, Issue 1, 2024, Pages 147-187]
-
Textbook
Qualitative Research in Management Accounting to Emphasis on Philosophic Foundations [Volume 7, Issue 2, 2017, Pages 35-55]
-
The Concept of dynamics
The Dynamics of Accounting and Financial Information for Valuation of Securities [Volume 6, Issue 4, 2016, Pages 83-102]
-
The Economic Theory of Networks
Why International Financial Reporting Standards Are Accepted in Developing Countries [Volume 8, Issue 3, 2018, Pages 87-99]
-
The growth rate of the market value
A Comparative Study of the Tehran Stock Exchange and Other Stock Exchanges in the World and the Reasons for the Strengths and Weaknesses [Volume 4, Issue 1, 2014, Pages 175-193]
-
The organization's tax affairs
Necessity of Using the Full Accrual Basis of Accounting in the Tax Affairs [Volume 3, Issue 4, 2013, Pages 15-26]
-
Theories
Corporate social responsibility:
Concepts, Dimensions, Theories and Review of models [Volume 8, Issue 4, 2018, Pages 143-165]
-
Theories associated with Stickiness cost
Asymmetry in the Behavior of Costs- Costs Stickiness; Evidence, Reasons and Effects [Volume 5, Issue 3, 2015, Pages 69-92]
-
Theory Hofstede
A Perspective on Cultural Dimensions of Accounting [Volume 4, Issue 4, 2014, Pages 83-108]
-
The Quality of education
Education Quality and Accreditation in Business Schools and Accounting Field [Volume 7, Issue 3, 2017, Pages 131-150]
-
The role of the stock exchange in the economy
A Comparative Study of the Tehran Stock Exchange and Other Stock Exchanges in the World and the Reasons for the Strengths and Weaknesses [Volume 4, Issue 1, 2014, Pages 175-193]
-
Three-Factor Fama and French
Five-Factor Fama and French Model: A New Model for Measurement of Expected Return [Volume 4, Issue 4, 2014, Pages 109-120]
-
Time-Driven Activity-Based Costing
Taking Time-Driven Activity-Based Costing to Identify Better Actions in Academic Libraries (Case Study: Kashan University Library) [Volume 8, Issue 3, 2018, Pages 1-20]
-
Time-Driven Activity-Based Costing
Comparative Examination of the Treatment Costs of Pediatric Digestion Patients Using Time-Driven Activity-Based Costing and Traditional Models (Case Study: Shahid Sadoughi Hospital, Yazd) [Volume 10, Issue 3, 2020, Pages 135-156]
-
Timeliness
The Effect of Firm Size, Type of Audit Report and the Percentage of State Ownership, the Rating Companies in Tehran Stock Exchange Timeliness of Audit Reports [Volume 4, Issue 3, 2014, Pages 17-35]
-
Timeliness
Audit Report Lag [Volume 5, Issue 4, 2015, Pages 47-64]
-
Timeliness
Disseminated earnings news via twitter and the timeliness of accounting earnings information [Volume 12, Issue 2, 2022, Pages 121-140]
-
Timeliness of Audit Report
Review the Theoretical Basis of the Impact of Geographical Distance Between Audit Firm and Company on the Audit Fees, Timeliness of Audit Report and Rotation of Auditor [Volume 9, Issue 4, 2019, Pages 101-115]
-
Tobin Q
Examine Relationsheep between Measures of Financial Leverage (Capital Structure) and Measure of Performance [Volume 4, Issue 4, 2014, Pages 1-18]
-
TOPSIS method
Identify and Rank Accounting Performance Indicators in the Banking Industry with Emphasis on interest-free (Riba) Banking in Iran [Volume 10, Issue 4, 2020, Pages 111-140]
-
Traditional Auditing
The Impact of Information Technology and Systems on the Implementation of Internal Audit Software in Commercial Holdings [Volume 12, Issue 1, 2022, Pages 101-120]
-
Training
Analyzing the Value of Familiarity with International Financial Reporting Standards Concepts in Accounting Instructors [Volume 7, Issue 2, 2017, Pages 74-87]
-
Transmission mechanism
Social Media; Capital Market & Financial Reporting [Volume 7, Issue 4, 2017, Pages 23-38]
-
Treasury stock
Treasury Stock and Advantages of Its Use in Stock Exchange [Volume 4, Issue 1, 2014, Pages 105-125]
-
Treasury stock
Treasury Stock and Comparative Study of Its Regulations [Volume 7, Issue 2, 2017, Pages 104-121]
-
Trust
Effect of Trust on the Costs and Profits of Supplier and Customer Relations: [Volume 4, Issue 3, 2014, Pages 37-59]
-
Types of audits
Research Trends in Public Sector Auditing [Volume 14, Issue 1, 2024, Pages 27-54]
-
Types of Project Financing Bonds
Bonds, Issues, Problems, Ambiguities and Present Solutions to Resolve Those Problems [Volume 5, Issue 1, 2015, Pages 149-168]
U
-
Unconditional Conservatism
The Effect of Accounting Conservatism on the Volume of Financing [Volume 6, Issue 1, 2016, Pages 43-60]
-
Unconditional Conservatism
The Relationship of Accounting Conservatism with Market Responsess and Firms Value [Volume 7, Issue 4, 2017, Pages 99-126]
-
Underinvestment
Evaluating the Relationship between the Agency Costs and Investment Efficiency of the Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 185-204]
-
Under investment. Financial Reporting Quality
The Effect of Managerial Ability on Investment Efficiency [Volume 6, Issue 3, 2016, Pages 97-126]
-
Underpricing
Moral Hazard and Asymmetric Information in IPO Underpricing [Volume 6, Issue 1, 2016, Pages 21-42]
-
United States General Accounting Office
Nature of Financial Statements Restatement in Iran: In According to Classification of GAO [Volume 3, Issue 4, 2013, Pages 1-14]
-
University autonomy
Full Costing Implementation in Universites Equirements, Benefits, and Challenges [Volume 5, Issue 2, 2015, Pages 19-36]
-
University financing
Full Costing Implementation in Universites Equirements, Benefits, and Challenges [Volume 5, Issue 2, 2015, Pages 19-36]
-
Upward Earnings Management
Upward Earnings Management, Corporate Governance and Expense Stickiness [Volume 7, Issue 3, 2017, Pages 61-80]
-
Usefulness of observation
An Experimental Study on Accounting Software Acceptance among Students [Volume 5, Issue 1, 2015, Pages 1-28]
-
Users
Application of Mental Accounting (from Theory to Action) [Volume 4, Issue 2, 2014, Pages 117-133]
V
-
Value-based Management
Value-based Management, Corporate Governance, and Corporate Entrepreneurship: a Contingency Framework [Volume 5, Issue 2, 2015, Pages 1-18]
-
Value Relevance
Changes in the Value Relevance of Accounting Information Overtime among Listed Companies in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 57-80]
-
Value relevance of accounting information
The Effect of Separation Sustainable and Unsustainable Components of Earning in Conservative & UnConservative Companies on Value Relevance of Accounting Information [Volume 4, Issue 3, 2014, Pages 121-138]
-
Virtue ethic
The Role of Ethics in Accounting and Accounting Education Challenges [Volume 4, Issue 2, 2014, Pages 157-179]
-
Volatility around Earnings Announcements
The Effect of Risk Management Quality on Volatility around Earnings Announcements [Volume 9, Issue 4, 2019, Pages 23-46]
-
Volatility of stock price
The Effect of Financial Structure on Stock Price Volatility in Firms Listed at Tehran Stock Exchange [Volume 6, Issue 2, 2016, Pages 1-16]
-
Voluntary Auditor's Turnover
The role of agency costs due to the change of financial manager and auditor turnover on the internal controls weakness [Volume 11, Issue 4, 2021, Pages 55-90]
-
Voluntary Disclosure
Causal Reasoning in Financial Reporting and Voluntary Disclosure [Volume 3, Issue 3, 2013, Pages 129-152]
-
Voluntary Disclosure
Firms Characteristics and Graphs Voluntary Disclosure in the Annual Reports of the Iranian Companies [Volume 3, Issue 4, 2013, Pages 45-65]
-
Voluntary Disclosure
A Review of the Literature on Disclosure in IRAN [Volume 4, Issue 4, 2014, Pages 35-68]
W
-
Wandering
Identify and prioritize the antecedents and consequences of investor confusion management [Volume 13, Issue 3, 2023, Pages 185-214]
-
Western Rationality Traditions
Philosophical Beliefs of Financial Reporting [Volume 6, Issue 1, 2016, Pages 81-98]
-
Working capital accruals
The Impact of External Financing Methods on Firm’s Future Return: Focusing on Working Capital Accruals [Volume 3, Issue 2, 2013, Pages 72-87]
-
Workplace spirituality
Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and Audit Quality [Volume 11, Issue 2, 2021, Pages 83-101]
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