A
-
Accounting Information Quality
Assessing the quality level of information after implementing the standards and establishing accrual accounting in the public sector based on the financial reporting cycle [Volume 14, Issue 1, 2022, Pages 213-238]
-
Accrual Earning Management
Review Fixed Assets Disposal as a Method of Real Earnings Management [Volume 14, Issue 1, 2022, Pages 89-118]
-
Adjustment of Capital Structure
Adjustment of Capital Structure in Dealing With Financial Helplessness in Companies Admitted to Tehran Stock Exchange [Volume 14, Issue 2, 2022, Pages 163-190]
-
Agency Problem
The Effect of Cost Stickiness on Firm Value by Considering the Resource Adjustment Cost and Agency Problem [Volume 14, Issue 2, 2022, Pages 39-64]
-
Audit firm mergers
Audit Firms’ Mergers and Audit Report Lag: Examining Contradictory Arguments [Volume 14, Issue 1, 2022, Pages 277-309]
-
Auditors'' Cognitive Styles
Designing a Model of Auditors'''' Cognitive Styles and Evaluating the Axes Identified in the Auditing Profession [Volume 14, Issue 2, 2022, Pages 258-315]
-
Audit report lag
Audit Firms’ Mergers and Audit Report Lag: Examining Contradictory Arguments [Volume 14, Issue 1, 2022, Pages 277-309]
B
-
Bankruptcy Risk
Adjustment of Capital Structure in Dealing With Financial Helplessness in Companies Admitted to Tehran Stock Exchange [Volume 14, Issue 2, 2022, Pages 163-190]
-
Bayesian approach
Designing structures that affect performance-based budgeting with emphasis on actor network theory [Volume 14, Issue 2, 2022, Pages 1-37]
C
-
Capital Structure
The effect of risk management on the speed of adjusting financial leverage in the life cycle stages of companies [Volume 14, Issue 1, 2022, Pages 59-88]
-
Capital Structure
Adjustment of Capital Structure in Dealing With Financial Helplessness in Companies Admitted to Tehran Stock Exchange [Volume 14, Issue 2, 2022, Pages 163-190]
-
Cash Flow Statement
Firm’s Life Cycle and Trade Credit [Volume 14, Issue 2, 2022, Pages 139-162]
-
Cash Holding
The relationship of Uncertainty with cash and inventory holdings [Volume 14, Issue 2, 2022, Pages 221-251]
-
Company Bankruptcy
Adjustment of Capital Structure in Dealing With Financial Helplessness in Companies Admitted to Tehran Stock Exchange [Volume 14, Issue 2, 2022, Pages 163-190]
-
Corporate Citizenship Reporting
Value Creating of Banks' Corporate Citizenship Reporting [Volume 14, Issue 2, 2022, Pages 99-138]
-
Corporate Governance
Large Shareholder Portfolio Diversification, Earnings and Disclosure Quality and Intra-Industry Connectedness [Volume 14, Issue 1, 2022, Pages 119-150]
-
Corporate Governance
The Level of Compliance with Corporate Governance Requirements in Companies Listed in Tehran Stock Exchange [Volume 14, Issue 2, 2022, Pages 253-284]
-
Corporate Life Cycle
The effect of risk management on the speed of adjusting financial leverage in the life cycle stages of companies [Volume 14, Issue 1, 2022, Pages 59-88]
-
Corporate Life Cycle
Firm’s Life Cycle and Trade Credit [Volume 14, Issue 2, 2022, Pages 139-162]
-
Corruption Perception Index
The impact of financial corruption on the Fraud [Volume 14, Issue 2, 2022, Pages 191-220]
-
Cost Stickiness
The Effect of Cost Stickiness on Firm Value by Considering the Resource Adjustment Cost and Agency Problem [Volume 14, Issue 2, 2022, Pages 39-64]
-
Cumulative Abnormal Returns
Accounting information quality and cumulative abnormal return with emphasis on institutional ownership and trading volume: A linear and nonlinear approach [Volume 14, Issue 1, 2022, Pages 151-188]
D
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Determinants
The Level of Compliance with Corporate Governance Requirements in Companies Listed in Tehran Stock Exchange [Volume 14, Issue 2, 2022, Pages 253-284]
-
Disclosure of Financial and Non-Financial Information
Value Creating of Banks' Corporate Citizenship Reporting [Volume 14, Issue 2, 2022, Pages 99-138]
-
Disclosure quality
Large Shareholder Portfolio Diversification, Earnings and Disclosure Quality and Intra-Industry Connectedness [Volume 14, Issue 1, 2022, Pages 119-150]
E
-
Earnings Co-movement
The effect of earnings co-movement on the probability of earnings manipulation: by considering product market competition [Volume 14, Issue 2, 2022, Pages 65-97]
-
Earnings Management
Identifying the Effect of Earnings Management on Measures of Tax Avoidance: Implications for Empirical Research [Volume 14, Issue 1, 2022, Pages 239-276]
-
Earnings Manipulation
The effect of earnings co-movement on the probability of earnings manipulation: by considering product market competition [Volume 14, Issue 2, 2022, Pages 65-97]
-
Effectiveness of Management Accountants
Skills, Influence, and Effectiveness of Management Accountants [Volume 14, Issue 1, 2022, Pages 311-343]
-
Environmental financial audit
Provide an Environmental Financial Auditing Pattern to Monitor Iranian State-owned Companies [Volume 14, Issue 1, 2022, Pages 37-58]
F
-
Fraud
The impact of financial corruption on the Fraud [Volume 14, Issue 2, 2022, Pages 191-220]
-
Future Study
The Future Study of Human Rights Accounting: A Scenario Analysis Approach [Volume 14, Issue 2, 2022, Pages 317-351]
G
-
Generalized Least Squares
Firm’s Life Cycle and Trade Credit [Volume 14, Issue 2, 2022, Pages 139-162]
-
Grounded Theory
Designing a Model of Auditors'''' Cognitive Styles and Evaluating the Axes Identified in the Auditing Profession [Volume 14, Issue 2, 2022, Pages 258-315]
H
-
Human Rights Accounting
The Future Study of Human Rights Accounting: A Scenario Analysis Approach [Volume 14, Issue 2, 2022, Pages 317-351]
I
-
Influence of Management Accountants
Skills, Influence, and Effectiveness of Management Accountants [Volume 14, Issue 1, 2022, Pages 311-343]
-
Interpretive Structural Modelling (ISM)
Provide an Environmental Financial Auditing Pattern to Monitor Iranian State-owned Companies [Volume 14, Issue 1, 2022, Pages 37-58]
-
Intra-industry Connectedness
Large Shareholder Portfolio Diversification, Earnings and Disclosure Quality and Intra-Industry Connectedness [Volume 14, Issue 1, 2022, Pages 119-150]
-
Intra-industry Information Transfer
The effect of earnings co-movement on the probability of earnings manipulation: by considering product market competition [Volume 14, Issue 2, 2022, Pages 65-97]
-
Iranian state-owned companies
Provide an Environmental Financial Auditing Pattern to Monitor Iranian State-owned Companies [Volume 14, Issue 1, 2022, Pages 37-58]
L
-
Large Shareholder Portfolio Diversification
Large Shareholder Portfolio Diversification, Earnings and Disclosure Quality and Intra-Industry Connectedness [Volume 14, Issue 1, 2022, Pages 119-150]
-
Linear Approach
Accounting information quality and cumulative abnormal return with emphasis on institutional ownership and trading volume: A linear and nonlinear approach [Volume 14, Issue 1, 2022, Pages 151-188]
-
Listed Company
The Level of Compliance with Corporate Governance Requirements in Companies Listed in Tehran Stock Exchange [Volume 14, Issue 2, 2022, Pages 253-284]
M
-
Management Accountants Role
Skills, Influence, and Effectiveness of Management Accountants [Volume 14, Issue 1, 2022, Pages 311-343]
-
Management Accountants Skills
Skills, Influence, and Effectiveness of Management Accountants [Volume 14, Issue 1, 2022, Pages 311-343]
-
Micmac Matrix
The Future Study of Human Rights Accounting: A Scenario Analysis Approach [Volume 14, Issue 2, 2022, Pages 317-351]
-
Monitoring
Provide an Environmental Financial Auditing Pattern to Monitor Iranian State-owned Companies [Volume 14, Issue 1, 2022, Pages 37-58]
N
-
Non linear Approach
Accounting information quality and cumulative abnormal return with emphasis on institutional ownership and trading volume: A linear and nonlinear approach [Volume 14, Issue 1, 2022, Pages 151-188]
O
-
Objective Senses
Designing a Model of Auditors'''' Cognitive Styles and Evaluating the Axes Identified in the Auditing Profession [Volume 14, Issue 2, 2022, Pages 258-315]
P
-
Product Market Competition
The effect of earnings co-movement on the probability of earnings manipulation: by considering product market competition [Volume 14, Issue 2, 2022, Pages 65-97]
-
Professional Judgments
Designing a Model of Auditors'''' Cognitive Styles and Evaluating the Axes Identified in the Auditing Profession [Volume 14, Issue 2, 2022, Pages 258-315]
Q
-
Quality of accounting information
Accounting information quality and cumulative abnormal return with emphasis on institutional ownership and trading volume: A linear and nonlinear approach [Volume 14, Issue 1, 2022, Pages 151-188]
R
-
Real Earning Management
Review Fixed Assets Disposal as a Method of Real Earnings Management [Volume 14, Issue 1, 2022, Pages 89-118]
-
Resource Adjustment Cost
The Effect of Cost Stickiness on Firm Value by Considering the Resource Adjustment Cost and Agency Problem [Volume 14, Issue 2, 2022, Pages 39-64]
-
Risk management
The effect of risk management on the speed of adjusting financial leverage in the life cycle stages of companies [Volume 14, Issue 1, 2022, Pages 59-88]
S
-
Sale Fixed Assets
Review Fixed Assets Disposal as a Method of Real Earnings Management [Volume 14, Issue 1, 2022, Pages 89-118]
-
Structural equations
Explanation and development of independent Auditors Whistleblowing model [Volume 14, Issue 1, 2022, Pages 345-375]
T
-
The level of Compliance
The Level of Compliance with Corporate Governance Requirements in Companies Listed in Tehran Stock Exchange [Volume 14, Issue 2, 2022, Pages 253-284]
-
Trade Credit
Firm’s Life Cycle and Trade Credit [Volume 14, Issue 2, 2022, Pages 139-162]
V
-
Value Creating
Value Creating of Banks' Corporate Citizenship Reporting [Volume 14, Issue 2, 2022, Pages 99-138]
W
-
World Uncertainty Index
The relationship of Uncertainty with cash and inventory holdings [Volume 14, Issue 2, 2022, Pages 221-251]
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