Keyword Index

A

  • 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 researches Meta-Analysis in Accounting Research [Volume 8, Issue 3, 2018, Pages 125-147]
  • Accruals Costs Investigating on sticky Accruals Costs versus Costs paid in cash [Volume 8, Issue 4, 2018, Pages 85-104]
  • 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]
  • 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 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]
  • Auditing Role of Reporting and Financial Supervision in Advancing the Objectives of Resistance Economy [Volume 8, Issue 2, 2018, Pages 139-162]
  • 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]
  • 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]

B

  • 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]

C

  • 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]
  • Carbon accounting Carbon Accounting [Volume 8, Issue 1, 2018, Pages 69-85]
  • 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]
  • Competitive advantage The Effect of Stock Price Crash Risk on Product Market Competition [Volume 8, Issue 3, 2018, Pages 71-85]
  • 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]
  • 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]
  • Concepts Corporate social responsibility: Concepts, Dimensions, Theories and Review of models [Volume 8, Issue 4, 2018, Pages 143-165]
  • Convergence and Unification What are the important and affection of implementing international accounting standards? [Volume 8, Issue 4, 2018, Pages 1-32]
  • Corporate Social Responsibility Corporate social responsibility: Concepts, Dimensions, Theories and Review of models [Volume 8, Issue 4, 2018, Pages 143-165]
  • 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]
  • 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 of equity A Comprehensive Overview of Approaches to Determining the Cost of Equity in Financial Research [Volume 8, Issue 1, 2018, Pages 129-151]
  • 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]

D

  • Depreciation Expenses Investigating on sticky Accruals Costs versus Costs paid in cash [Volume 8, Issue 4, 2018, Pages 85-104]
  • 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]
  • Discretionary accruals Forecasting Ability of Operating Cash, Net Income and Income Components [Volume 8, Issue 1, 2018, Pages 87-109]
  • 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]

E

  • Earnings Quality Earning Quality and Dividend Policy [Volume 8, Issue 1, 2018, Pages 153-172]
  • 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]
  • Effectiveness Performance Auditing: A Public Sector Approach [Volume 8, Issue 2, 2018, Pages 71-98]
  • Effect size Meta-Analysis in Accounting Research [Volume 8, Issue 3, 2018, Pages 125-147]
  • Efficiency Performance Auditing: A Public Sector Approach [Volume 8, Issue 2, 2018, Pages 71-98]
  • Empirical research A Comprehensive Overview of Approaches to Determining the Cost of Equity in Financial Research [Volume 8, Issue 1, 2018, Pages 129-151]
  • Environmental Accounting A Review of the Social and Environmental Accounting Research in the Past 25 Years [Volume 8, Issue 2, 2018, Pages 121-137]
  • 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]
  • Ethic Ethical Function of Justice Theory in Accounting [Volume 8, Issue 1, 2018, Pages 111-127]
  • Ethical patterns Ethical Function of Justice Theory in Accounting [Volume 8, Issue 1, 2018, Pages 111-127]
  • Expected credit loss Measuring and Reporting Values of Bank Loans [Volume 8, Issue 3, 2018, Pages 149-170]

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]
  • Family control The Effect of Ownership, Control and CEO of the Family on Dividend Policy [Volume 8, Issue 3, 2018, Pages 21-48]
  • Family ownership The Effect of Ownership, Control and CEO of the Family on Dividend Policy [Volume 8, Issue 3, 2018, Pages 21-48]
  • Forecasting of future cash Forecasting Ability of Operating Cash, Net Income and Income Components [Volume 8, Issue 1, 2018, Pages 87-109]
  • 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]

G

  • 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]

H

  • Historical cost Measuring and Reporting Values of Bank Loans [Volume 8, Issue 3, 2018, Pages 149-170]

I

  • IFRS International Financial Reporting Standards (IFRS): Benefits and Challenges for Investors [Volume 8, Issue 2, 2018, Pages 47-69]
  • Improper Adjustment Cost The Survey of the Managerial Overconfidence on the Improper Adjustment Costs [Volume 8, Issue 4, 2018, Pages 65-84]
  • Income Forecasting Ability of Operating Cash, Net Income and Income Components [Volume 8, Issue 1, 2018, Pages 87-109]
  • 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]
  • 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]
  • Institutional Theory Why International Financial Reporting Standards Are Accepted in Developing Countries [Volume 8, Issue 3, 2018, Pages 87-99]
  • 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]
  • 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]
  • Investors International Financial Reporting Standards (IFRS): Benefits and Challenges for Investors [Volume 8, Issue 2, 2018, Pages 47-69]

J

  • Justice theory Ethical Function of Justice Theory in Accounting [Volume 8, Issue 1, 2018, Pages 111-127]

K

L

  • 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]

M

  • Management accounting Carbon Accounting [Volume 8, Issue 1, 2018, Pages 69-85]
  • 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]
  • 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]
  • Meta-analysis Meta-Analysis in Accounting Research [Volume 8, Issue 3, 2018, Pages 125-147]
  • Models Corporate social responsibility: Concepts, Dimensions, Theories and Review of models [Volume 8, Issue 4, 2018, Pages 143-165]

N

  • Non-discretionary accruals Forecasting Ability of Operating Cash, Net Income and Income Components [Volume 8, Issue 1, 2018, Pages 87-109]

O

  • Operating cash flow Forecasting Ability of Operating Cash, Net Income and Income Components [Volume 8, Issue 1, 2018, Pages 87-109]
  • Overinvestment The Survey of the Managerial Overconfidence on the Improper Adjustment Costs [Volume 8, Issue 4, 2018, Pages 65-84]

P

  • Performance Auditing Performance Auditing: A Public Sector Approach [Volume 8, Issue 2, 2018, Pages 71-98]
  • Performance measurement Carbon Accounting [Volume 8, Issue 1, 2018, Pages 69-85]
  • Product Market Competition The Effect of Stock Price Crash Risk on Product Market Competition [Volume 8, Issue 3, 2018, Pages 71-85]
  • Profit Declaration Evaluating the profits response in companies with heterogeneous business strategies [Volume 8, Issue 4, 2018, Pages 167-197]
  • 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]
  • Proxies A Review on Auditing Quality Proxeis: Applications weak and strong points [Volume 8, Issue 4, 2018, Pages 33-63]

Q

  • 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]

R

  • 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]
  • 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]
  • 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]
  • Risk management Systems Thinking and its Implications in Enterprise Risk Management in Accordance with COSO [Volume 8, Issue 1, 2018, Pages 53-68]
  • 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

  • Scientific Paper A Review on Auditing Quality Proxeis: Applications weak and strong points [Volume 8, Issue 4, 2018, Pages 33-63]
  • 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 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]
  • Stock price crash risk The Effect of Stock Price Crash Risk on Product Market Competition [Volume 8, Issue 3, 2018, Pages 71-85]
  • System thinking Systems Thinking and its Implications in Enterprise Risk Management in Accordance with COSO [Volume 8, Issue 1, 2018, Pages 53-68]

T

  • 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 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]
  • The Economic Theory of Networks Why International Financial Reporting Standards Are Accepted in Developing Countries [Volume 8, Issue 3, 2018, Pages 87-99]
  • Theories Corporate social responsibility: Concepts, Dimensions, Theories and Review of models [Volume 8, Issue 4, 2018, Pages 143-165]
  • 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]