Keyword Index

A

  • Abnormal Social Responsibility Corporate Performance in the face of Abnormal Social Responsibility and the role of Internal Corporate Governance Quality [Volume 16, Issue 2, 2024, Pages 211-242]
  • Accounting agency theory Modeling The Maturity of Critical Accounting and the Quality of Social Benefits with an Emphasis on The Role of Agency Theory [Volume 16, Issue 2, 2024, Pages 429-472]
  • Accounting conservatism Studying the Effect of Corporate Social Responsibility on Accounting Conservatism Using Maximum Likelihood-Structural Methods [Volume 16, Issue 2, 2024, Pages 131-167]
  • Auditors’ errors The Impact of Personal and Organizational Variables on the Predisposition of Independent Auditors toward Handling Self-made Errors [Volume 16, Issue 1, 2024, Pages 1-28]
  • Auditor size Audit quality and labour investment efficiency [Volume 16, Issue 1, 2024, Pages 275-298]
  • Auditors’ perception of audit firm’s organizational error management climate The Impact of Personal and Organizational Variables on the Predisposition of Independent Auditors toward Handling Self-made Errors [Volume 16, Issue 1, 2024, Pages 1-28]
  • Auditors’ Turnover Intention The Impact of Workload, Work-Life Balance, and Motivation on Auditor Turnover Intentions: A Mediation and Moderation Analysis [Volume 16, Issue 2, 2024, Pages 337-378]

B

  • Board of Director’s Compensation Board Compensation and Future Financial Distress with Emphasis on Firm Life Cycle Stages [Volume 16, Issue 2, 2024, Pages 67-102]
  • Business Cycles The Impact of Multi-Level Networks of Management Accounting Innovation on Financial Distress in Business Cycles [Volume 16, Issue 2, 2024, Pages 379-427]

C

  • Cash Flow Volatility Customer Concentration and Leverage Adjustment Speed: The Mediating Role of Cash Flow Volatility [Volume 16, Issue 1, 2024, Pages 55-79]
  • Characteristics of managers' The effect of managers' ability characteristics on voluntary information disclosure [Volume 16, Issue 1, 2024, Pages 29-54]
  • Competence the impact of the aggressive reporting approach on the relationship between managers' competence and audit fees [Volume 16, Issue 2, 2024, Pages 103-130]
  • Corporate Governance The Effect of Tax Strategy on the optimal use of Resources by Management with an Emphasis on the Manager Competence and Corporate Governance [Volume 16, Issue 2, 2024, Pages 31-66]
  • Corporate Governance Quality Corporate Performance in the face of Abnormal Social Responsibility and the role of Internal Corporate Governance Quality [Volume 16, Issue 2, 2024, Pages 211-242]
  • Corporate Life Cycle Board Compensation and Future Financial Distress with Emphasis on Firm Life Cycle Stages [Volume 16, Issue 2, 2024, Pages 67-102]
  • Corporate performance Corporate Performance in the face of Abnormal Social Responsibility and the role of Internal Corporate Governance Quality [Volume 16, Issue 2, 2024, Pages 211-242]
  • Corporate Social Responsibility Studying the Effect of Corporate Social Responsibility on Accounting Conservatism Using Maximum Likelihood-Structural Methods [Volume 16, Issue 2, 2024, Pages 131-167]
  • Cost of Capital The moderating role of institutional investors and product market competition on the effect of readability of financial reports on the cost of capital [Volume 16, Issue 1, 2024, Pages 175-207]
  • Critical accounting Modeling The Maturity of Critical Accounting and the Quality of Social Benefits with an Emphasis on The Role of Agency Theory [Volume 16, Issue 2, 2024, Pages 429-472]
  • Critical ethics Modeling The Maturity of Critical Accounting and the Quality of Social Benefits with an Emphasis on The Role of Agency Theory [Volume 16, Issue 2, 2024, Pages 429-472]
  • Customer Concentration Customer Concentration and Leverage Adjustment Speed: The Mediating Role of Cash Flow Volatility [Volume 16, Issue 1, 2024, Pages 55-79]

E

  • Earnings Co-movement The Effect of Peer Firms' Financial Reporting Tone on Firm Investment: The Moderating Role of Information Disclosure Quality and Industry Competition [Volume 16, Issue 2, 2024, Pages 169-210]
  • Earnings Management The Effect of World Uncertainty on Earnings Management with the Moderating Role of Institutional Ownership [Volume 16, Issue 2, 2024, Pages 243-283]

F

  • Financial Distress Board Compensation and Future Financial Distress with Emphasis on Firm Life Cycle Stages [Volume 16, Issue 2, 2024, Pages 67-102]
  • Financial Distress The Impact of Multi-Level Networks of Management Accounting Innovation on Financial Distress in Business Cycles [Volume 16, Issue 2, 2024, Pages 379-427]
  • Financial Performance Investigating the interrelationship of corporate water reporting with financial performance and firm value using the system of simultaneous equations [Volume 16, Issue 1, 2024, Pages 81-110]
  • Financial Reporting Tone The Effect of Peer Firms' Financial Reporting Tone on Firm Investment: The Moderating Role of Information Disclosure Quality and Industry Competition [Volume 16, Issue 2, 2024, Pages 169-210]
  • Financial Stability Efficiency Intellectual capital, efficiency of financial stability and financial capital of banks with the approach of neural spatial algorithms: (Study case: Iranian and Iraqi banks) [Volume 16, Issue 1, 2024, Pages 299-345]
  • Financial Sustainability Intellectual capital, efficiency of financial stability and financial capital of banks with the approach of neural spatial algorithms: (Study case: Iranian and Iraqi banks) [Volume 16, Issue 1, 2024, Pages 299-345]
  • Fraud The effect of organizational paranoid on fraud in the financial reporting system with the mediation of organizational loyalty [Volume 16, Issue 1, 2024, Pages 243-274]

G

  • Generalized Methods of Moments Board Compensation and Future Financial Distress with Emphasis on Firm Life Cycle Stages [Volume 16, Issue 2, 2024, Pages 67-102]

I

  • Independence commitment The Impact of Personal and Organizational Variables on the Predisposition of Independent Auditors toward Handling Self-made Errors [Volume 16, Issue 1, 2024, Pages 1-28]
  • Industry Competition The Effect of Peer Firms' Financial Reporting Tone on Firm Investment: The Moderating Role of Information Disclosure Quality and Industry Competition [Volume 16, Issue 2, 2024, Pages 169-210]
  • Information asymmetry Analyzing the effect of investors' sentiments on the volatility of portfolio returns of companies with contrasting pricing characteristics [Volume 16, Issue 1, 2024, Pages 111-141]
  • Information Risk The moderating role of institutional investors and product market competition on the effect of readability of financial reports on the cost of capital [Volume 16, Issue 1, 2024, Pages 175-207]
  • Innovation Diffusion The Impact of Multi-Level Networks of Management Accounting Innovation on Financial Distress in Business Cycles [Volume 16, Issue 2, 2024, Pages 379-427]
  • Intellectual capital Intellectual capital, efficiency of financial stability and financial capital of banks with the approach of neural spatial algorithms: (Study case: Iranian and Iraqi banks) [Volume 16, Issue 1, 2024, Pages 299-345]
  • Investment The Effect of Peer Firms' Financial Reporting Tone on Firm Investment: The Moderating Role of Information Disclosure Quality and Industry Competition [Volume 16, Issue 2, 2024, Pages 169-210]

K

  • Keywords: Stock price informativeness Designing a model of factors influencing Stock price informativeness in companies listed on the Tehran Stock Exchange [Volume 16, Issue 1, 2024, Pages 209-242]

L

  • Leverage Adjustment Speed Customer Concentration and Leverage Adjustment Speed: The Mediating Role of Cash Flow Volatility [Volume 16, Issue 1, 2024, Pages 55-79]

M

  • Management Competence The Effect of Tax Strategy on the optimal use of Resources by Management with an Emphasis on the Manager Competence and Corporate Governance [Volume 16, Issue 2, 2024, Pages 31-66]
  • Maximum Likelihood-Structural (ML/SEM) Approach Studying the Effect of Corporate Social Responsibility on Accounting Conservatism Using Maximum Likelihood-Structural Methods [Volume 16, Issue 2, 2024, Pages 131-167]

N

  • Neural Networks Intellectual capital, efficiency of financial stability and financial capital of banks with the approach of neural spatial algorithms: (Study case: Iranian and Iraqi banks) [Volume 16, Issue 1, 2024, Pages 299-345]

O

  • Optimal use of Resources The Effect of Tax Strategy on the optimal use of Resources by Management with an Emphasis on the Manager Competence and Corporate Governance [Volume 16, Issue 2, 2024, Pages 31-66]
  • Organizational Identity Effect of the manager organizational identity on the agency cost gap of firms [Volume 16, Issue 1, 2024, Pages 347-381]

P

  • Peer Firms The Effect of Peer Firms' Financial Reporting Tone on Firm Investment: The Moderating Role of Information Disclosure Quality and Industry Competition [Volume 16, Issue 2, 2024, Pages 169-210]
  • Product Market Competition The moderating role of institutional investors and product market competition on the effect of readability of financial reports on the cost of capital [Volume 16, Issue 1, 2024, Pages 175-207]

Q

  • Qualitative content analysis Designing a model of factors influencing Stock price informativeness in companies listed on the Tehran Stock Exchange [Volume 16, Issue 1, 2024, Pages 209-242]
  • Quality of social benefits Modeling The Maturity of Critical Accounting and the Quality of Social Benefits with an Emphasis on The Role of Agency Theory [Volume 16, Issue 2, 2024, Pages 429-472]

R

  • Readability of Financial Reports The moderating role of institutional investors and product market competition on the effect of readability of financial reports on the cost of capital [Volume 16, Issue 1, 2024, Pages 175-207]
  • Resilience The Impact of Personal and Organizational Variables on the Predisposition of Independent Auditors toward Handling Self-made Errors [Volume 16, Issue 1, 2024, Pages 1-28]
  • Returns' Analyzing the effect of investors' sentiments on the volatility of portfolio returns of companies with contrasting pricing characteristics [Volume 16, Issue 1, 2024, Pages 111-141]

S

  • Spatial Panel Intellectual capital, efficiency of financial stability and financial capital of banks with the approach of neural spatial algorithms: (Study case: Iranian and Iraqi banks) [Volume 16, Issue 1, 2024, Pages 299-345]
  • Stock exchange Designing a model of factors influencing Stock price informativeness in companies listed on the Tehran Stock Exchange [Volume 16, Issue 1, 2024, Pages 209-242]
  • Strategic Management Accounting The Impact of Multi-Level Networks of Management Accounting Innovation on Financial Distress in Business Cycles [Volume 16, Issue 2, 2024, Pages 379-427]
  • Sustainability Sustainability accounting research trends: A Bibliometrics Approach [Volume 16, Issue 2, 2024, Pages 1-29]
  • Sustainability accounting Sustainability accounting research trends: A Bibliometrics Approach [Volume 16, Issue 2, 2024, Pages 1-29]
  • Systematic Evaluation Effect of the manager organizational identity on the agency cost gap of firms [Volume 16, Issue 1, 2024, Pages 347-381]

T

  • Tax Strategy The Effect of Tax Strategy on the optimal use of Resources by Management with an Emphasis on the Manager Competence and Corporate Governance [Volume 16, Issue 2, 2024, Pages 31-66]
  • Transparency of information The effect of managers' ability characteristics on voluntary information disclosure [Volume 16, Issue 1, 2024, Pages 29-54]

V

  • Volatility Analyzing the effect of investors' sentiments on the volatility of portfolio returns of companies with contrasting pricing characteristics [Volume 16, Issue 1, 2024, Pages 111-141]
  • Voluntary disclosures of information The effect of managers' ability characteristics on voluntary information disclosure [Volume 16, Issue 1, 2024, Pages 29-54]

W

  • Water reporting Investigating the interrelationship of corporate water reporting with financial performance and firm value using the system of simultaneous equations [Volume 16, Issue 1, 2024, Pages 81-110]
  • Work-Life Balance The Impact of Workload, Work-Life Balance, and Motivation on Auditor Turnover Intentions: A Mediation and Moderation Analysis [Volume 16, Issue 2, 2024, Pages 337-378]
  • Work Overload The Impact of Workload, Work-Life Balance, and Motivation on Auditor Turnover Intentions: A Mediation and Moderation Analysis [Volume 16, Issue 2, 2024, Pages 337-378]
  • World Uncertainty Index The Effect of World Uncertainty on Earnings Management with the Moderating Role of Institutional Ownership [Volume 16, Issue 2, 2024, Pages 243-283]