Keyword Index

A

  • Accountability Comparative Study of Diverse Aspect of Performance Budgeting in Iran [Volume 10, Issue 1, 2020, Pages 25-46]
  • Accounting Factors Affecting the Productivity of Accounting Researches [Volume 10, Issue 1, 2020, Pages 47-69]
  • 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 Education An Analytical Approach to the Role of the Serious Game (SG) in Accounting Education [Volume 10, Issue 2, 2020, Pages 155-167]
  • 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]
  • 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]
  • Audit Committee Investigating the Relationship between Corporate Governance Mechanisms and the Effectiveness of the Audit Committee [Volume 10, Issue 2, 2020, Pages 133-153]
  • 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]

B

  • Board Features Investigating the Relationship between Corporate Governance Mechanisms and the Effectiveness of the Audit Committee [Volume 10, Issue 2, 2020, Pages 133-153]
  • 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]

C

  • 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]
  • 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]
  • Conceptual framework Human Resources Accounting: Literature, Concept, Criteria and Measurement Models [Volume 10, Issue 2, 2020, Pages 21-45]
  • Contingency theory Explaining Corporate Governance Using Contingency Theory: A Direction for Future Research [Volume 10, Issue 1, 2020, Pages 71-89]
  • 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 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]
  • Criteria and models Human Resources Accounting: Literature, Concept, Criteria and Measurement Models [Volume 10, Issue 2, 2020, Pages 21-45]
  • 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 Relationship Customer Concentration and Tax Avoidance by the Moderating Role of Managers Ability [Volume 10, Issue 1, 2020, Pages 91-113]

D

  • 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]
  • 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]

E

  • Effective Tax Rate Relationship Customer Concentration and Tax Avoidance by the Moderating Role of Managers Ability [Volume 10, Issue 1, 2020, Pages 91-113]
  • 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]
  • 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]

F

  • 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 Quality of Financial Reporting, Family Ownership, and Investment Performance in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 3, 2020, Pages 157-184]
  • Financial Performance Metrics Disclosure of Street Earnings [Volume 10, Issue 2, 2020, Pages 47-61]
  • 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 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]

G

  • GAAP Disclosure of Street Earnings [Volume 10, Issue 2, 2020, Pages 47-61]

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]
  • 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 Costs Relationship Between Risky Investment and Human Capital in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 1, 2020, Pages 159-183]
  • Human Resource Accounting Human Resources Accounting: Literature, Concept, Criteria and Measurement Models [Volume 10, Issue 2, 2020, Pages 21-45]

I

  • 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]
  • 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 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 Disclosure The Relationship between Disclosure of Social Responsibility Information and accuracy of managers Forecast [Volume 10, Issue 4, 2020, Pages 73-92]
  • 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]
  • Interdisciplinary Human Resources Accounting: Literature, Concept, Criteria and Measurement Models [Volume 10, Issue 2, 2020, Pages 21-45]
  • Interventionist research Explaining and Describing the Interventionist Approach in Accounting and Auditing Research [Volume 10, Issue 3, 2020, Pages 75-92]
  • 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]
  • 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]
  • 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]

L

  • Literature Human Resources Accounting: Literature, Concept, Criteria and Measurement Models [Volume 10, Issue 2, 2020, Pages 21-45]

M

  • 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]
  • Managers ability Relationship Customer Concentration and Tax Avoidance by the Moderating Role of Managers Ability [Volume 10, Issue 1, 2020, Pages 91-113]

N

  • Nahj al-Balagha Islamic Ethics: A Framework for the Compilation of Professional Accounting Practices [Volume 10, Issue 3, 2020, Pages 1-29]
  • 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-GAAP Disclosure of Street Earnings [Volume 10, Issue 2, 2020, Pages 47-61]

O

  • 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]

P

  • 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]
  • 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]
  • Political Connections The relationship between Political Connections and Real and Artificial Earnings Management [Volume 10, Issue 3, 2020, Pages 31-66]
  • 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]
  • Prerequisites factors of reforms Public sector accounting standards, Challenges of applying standards, Prerequisites factors of reforms. [Volume 10, Issue 4, 2020, Pages 141-166]
  • Public sector accounting standards Public sector accounting standards, Challenges of applying standards, Prerequisites factors of reforms. [Volume 10, Issue 4, 2020, Pages 141-166]

Q

  • 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]

R

  • Real and artificial earnings management The relationship between Political Connections and Real and Artificial Earnings Management [Volume 10, Issue 3, 2020, Pages 31-66]
  • Research Productivity Factors Affecting the Productivity of Accounting Researches [Volume 10, Issue 1, 2020, Pages 47-69]
  • 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]
  • 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]
  • Risky Investment Relationship Between Risky Investment and Human Capital in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 1, 2020, Pages 159-183]

S

  • 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]
  • 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]
  • 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 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]
  • Street Earnings Disclosure of Street Earnings [Volume 10, Issue 2, 2020, Pages 47-61]
  • 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]

T

  • Tax avoidance Relationship Customer Concentration and Tax Avoidance by the Moderating Role of Managers Ability [Volume 10, Issue 1, 2020, Pages 91-113]
  • Teaching Methods An Analytical Approach to the Role of the Serious Game (SG) in Accounting Education [Volume 10, Issue 2, 2020, Pages 155-167]
  • 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]
  • 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]