Keyword Index

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

  • 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]