- Keyword Index

Keyword Index

A

Abnormal Accruals An Investigation of the Relationship between Accruals and Information Asymmetry in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 1-29]
Abnormal Accruals Earnings Quarterly Announcements and Information Asymmetry [Volume 2, Issue 2, 2010, Pages 31-50]
Abnormal cash flows from operations A Study of the Relationship between Financial Leverage and Real Earning Management of Listed Companies in Tehran Stock [Volume 5, Issue 1, 2013, Pages 33-54]
Abnormal cost of production A Study of the Relationship between Financial Leverage and Real Earning Management of Listed Companies in Tehran Stock [Volume 5, Issue 1, 2013, Pages 33-54]
Abnormal discretionary expenditures A Study of the Relationship between Financial Leverage and Real Earning Management of Listed Companies in Tehran Stock [Volume 5, Issue 1, 2013, Pages 33-54]
Abnormal Earnings An Assessment of Accruals and its Components Ability in Forecasting Abnormal Earnings and Explaining Value of Company Considering the Sign of Abnormal Earnings [Volume 3, Issue 1, 2011, Pages 145-170]
Abnormal Return Market Anomalies and Abnormal Returns [Volume 8, Issue 1, 2016, Pages 127-158]
Accounting Identifying Factors Influencing Tendency to Cheat in Accounting by Emphasizing Fraud Triangle Theory [Volume 12, Issue 2, 2020, Pages 135-160]
Accounting ethics Investigation of the Frequency and Content Analysis of The Articles Relating to Accounting Professional Ethics in Iran [Volume 9, Issue 1, 2017, Pages 192-226]
Accounting Information Sensitivity to returns due to uncertainty changes of earnings [Volume 8, Issue 2, 2016, Pages 41-64]
Accounting Information Selection of optimal stock portfolios using accounting information, value-based information and balanced scorecard information. - Study: Companies listed in Tehran [Volume 11, Issue 2, 2019, Pages 285-320]
Accounting Information Quality Product Market Competition and Accounting Information Quality [Volume 6, Issue 2, 2014, Pages 131-166]
Accounting Information Quality Extended Abstract Investigation of Interactive Effect Accounting Information Quality and Information Asymmetry on Inefficient Investment Tehran Stock Exchange (TSE) [Volume 7, Issue 1, 2015, Pages 73-102]
Accounting Information System Adoption The study of Institutional Pressures Effects on Accountants' Intentions of Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of Technology [Volume 12, Issue 2, 2020, Pages 27-63]
Accounting Performance Impact of social responsibility disclosure on accounting, economic and market based Measures Of corporate performance evaluation [Volume 10, Issue 1, 2018, Pages 187-217]
Accounting Research Structure A Study of the Structure and Framework of Scientific Articles in International Accounting Journals [Volume 10, Issue 2, 2018, Pages 251-282]
Accruals Examining the Impact of Intellectual Capital on Improving Financial Reporting Quality of the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 75-99]
Accruals An Assessment of Accruals and its Components Ability in Forecasting Abnormal Earnings and Explaining Value of Company Considering the Sign of Abnormal Earnings [Volume 3, Issue 1, 2011, Pages 145-170]
Accruals An Investigation of the Relationship between Accruals and Information Asymmetry in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 1-29]
Accruals Earnings Quarterly Announcements and Information Asymmetry [Volume 2, Issue 2, 2010, Pages 31-50]
Accruals Estimate of Probability of Loss Reversal in Listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2016, Pages 159-188]
Accruals anomaly Explaining Of the Accrual Anomaly and Investment Anomaly by Return Dispersion [Volume 9, Issue 1, 2017, Pages 31-66]
Accruals Quality Product Market Competition and Accounting Information Quality [Volume 6, Issue 2, 2014, Pages 131-166]
Agency Costs Investigation of Interactions between Free Cash Flow, Debt Policy and Ownership Structure Using the Simultaneous Equations System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 165-206]
Agency Costs The Impact of Financial Reporting Quality on Interaction between Agency Costs and Speed of Adjustment of Stock Price [Volume 10, Issue 2, 2018, Pages 31-62]
Agency Costs The interactive effect of the auditor's size on the relationship between political connections, financial helplessness and agency costs in the Companies admitted to the Tehran Stock Exchange. [Volume 11, Issue 2, 2019, Pages 1-34]
Agency Theory Investigating the Factors Affecting the Capital Structure from the Viewpoint of Agency Theory [Volume 3, Issue 1, 2011, Pages 55-89]
Agency Theory A Review of the Role of Contractibility in Performance Measurement System (Case Study: Mashhad Municipality) [Volume 12, Issue 1, 2020, Pages 263-298]
Aggressive tax policy Investigating the usefulness of Relief and correlation variable selection methods in predicting and identifying optimal predictor variables affecting aggressive tax policy [(Articles in Press)]
Analysis of cost The Effect of Sticky Cost Behavior and Conditional Conservatism on Analysis of Cost, Volume and Profit [Volume 7, Issue 1, 2015, Pages 45-72]
Annual Adjustments Studying the Effects of Rotation of Audit Firms and Audit Partner on Annual Adjustments and Audit Quality [Volume 5, Issue 2, 2013, Pages 1-24]
Anomalies Modeling the Behavior of Tehran Stock Exchange Firm Returns Using Factor Analysis Method [Volume 7, Issue 1, 2015, Pages 163-196]
Artificial neural networks Predicting Earnings Management level By Using Artificial Neural Networks [Volume 5, Issue 1, 2013, Pages 169-190]
Asset pricing models Modeling the Behavior of Tehran Stock Exchange Firm Returns Using Factor Analysis Method [Volume 7, Issue 1, 2015, Pages 163-196]
Asymmetric Costs Behavior Employees Skill and Sticky Wages [Volume 12, Issue 2, 2020, Pages 105-134]
Asymmetric Price Adjustment Investigating the Relationship between Speed of Price Adjustment and Earnings Quality of Listed Companies in Tehran Stock Exchange (TSE) [Volume 6, Issue 2, 2014, Pages 27-52]
Audit change Investigation of the Relationship between Surplus Free Cash Flows and Earnings Management, with an Emphasis on the Moderating Role of Audit Quality (Evidence from Tehran Stock Exchange) [Volume 9, Issue 1, 2017, Pages 67-97]
Audit Committee the Impact of Corporate Governance Mechanisms on Readability of Audit Report [Volume 12, Issue 2, 2020, Pages 233-270]
Audit fee Monitoring Role of Auditing and Corporate Dividend Payout Policies [Volume 5, Issue 1, 2013, Pages 113-140]
Audit fee The Effects of Competition in Audit Market on Audit fee: The Role of Audit Market Size [Volume 10, Issue 2, 2018, Pages 1-30]
Audit Firm Rotation Studying the Effects of Rotation of Audit Firms and Audit Partner on Annual Adjustments and Audit Quality [Volume 5, Issue 2, 2013, Pages 1-24]
Audit Firm Size Effective Factors on Disclosure Quality of the Firms Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 49-79]
Audit Firm Tenure A Study of the relation between audit firm rotation and audit firm tenure on income quality at Tehran Stock Exchange Companies based on Kasznik model [Volume 8, Issue 2, 2016, Pages 65-91]
Auditing Process Extended Abstract Investigating the Necessity and Usefulness of Establishing Conceptual Framework Based on Accounting Standards for Municipalities [Volume 5, Issue 1, 2013, Pages 191-217]
Audit Marketing Balancing between Marketing and Auditing Responsibility by Members of Iranian Association of Certified Public Accountants [Volume 7, Issue 2, 2015, Pages 183-218]
Audit Market Size The Effects of Competition in Audit Market on Audit fee: The Role of Audit Market Size [Volume 10, Issue 2, 2018, Pages 1-30]
Auditor Independence Balancing between Marketing and Auditing Responsibility by Members of Iranian Association of Certified Public Accountants [Volume 7, Issue 2, 2015, Pages 183-218]
Auditor Objectivity Investigating the Effect of Transformational Client Leadership on Auditor’s Judgment and the Mediating Role of Client Identification [Volume 11, Issue 1, 2019, Pages 29-67]
Auditor’s Client Acquiescence Investigating the Effect of Transformational Client Leadership on Auditor’s Judgment and the Mediating Role of Client Identification [Volume 11, Issue 1, 2019, Pages 29-67]
Audit profession Development of Audit Services Pricing Model [Volume 10, Issue 2, 2018, Pages 283-318]
Audit Quality Perception Investigating the Factors Affecting the Audit Quality from the Viewpoints of Independent Auditors and Financial Managers of Companies Accepted in Tehran Stock Exchange [Volume 10, Issue 1, 2018, Pages 30-63]
Audit Report Readability the Impact of Corporate Governance Mechanisms on Readability of Audit Report [Volume 12, Issue 2, 2020, Pages 233-270]
Audit Rotation A Study of the relation between audit firm rotation and audit firm tenure on income quality at Tehran Stock Exchange Companies based on Kasznik model [Volume 8, Issue 2, 2016, Pages 65-91]
Audit size Investigation of the Relationship between Surplus Free Cash Flows and Earnings Management, with an Emphasis on the Moderating Role of Audit Quality (Evidence from Tehran Stock Exchange) [Volume 9, Issue 1, 2017, Pages 67-97]
Avoid Earnings Decrease An investigation of earnings management to avoid losses and earnings decreases and the implementation of Prospects Theory to explain its motives [Volume 8, Issue 2, 2016, Pages 191-223]

B

Balanced Scorecard Selection of optimal stock portfolios using accounting information, value-based information and balanced scorecard information. - Study: Companies listed in Tehran [Volume 11, Issue 2, 2019, Pages 285-320]
Banking Industry Assessing the Financial Stability Indicators of Commercial Banks from the Experts point of View [Volume 11, Issue 2, 2019, Pages 207-251]
Bankruptcy Data reduction influence on the accuracy of prediction failure company models [Volume 8, Issue 2, 2016, Pages 151-189]
Belief in a just world Iranian Auditors' Competence in Maintaining Independence in a Conflict with Client Management [Volume 5, Issue 2, 2013, Pages 97-126]
Benford's Law - Cosmetic earnings (losses) and debt management with emphasis on corporate governance role [Volume 12, Issue 2, 2020, Pages 1-26]
Bid-Ask Spread An Investigation of the Relationship between Accruals and Information Asymmetry in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 1-29]
Bid-Ask Spread Earnings Quarterly Announcements and Information Asymmetry [Volume 2, Issue 2, 2010, Pages 31-50]
Block Shareholder Firm and Ownership Characters and Corporate Governance (in the Tehran Stock Exchange) [Volume 3, Issue 1, 2011, Pages 121-143]
Board Game Traditional Teaching Methods vs. Teaching through a Game Board In principles of accounting (1) course [Volume 9, Issue 1, 2017, Pages 1-30]
Board of Directors the Impact of Corporate Governance Mechanisms on Readability of Audit Report [Volume 12, Issue 2, 2020, Pages 233-270]
Book Leverage Investigating the Factors Affecting the Capital Structure from the Viewpoint of Agency Theory [Volume 3, Issue 1, 2011, Pages 55-89]
Book value of stocks A Study of the Effects of Company Size on Systematic Risk Based on the Capital Asset Pricing Model [Volume 4, Issue 1, 2012, Pages 27-47]
BOX-Jenkins methodology A Study of Characteristics of Interim Cash Flow Series and Their Proxies and the Ability to Predict Them [Volume 5, Issue 1, 2013, Pages 1-26]
Budget A Review of Factors Affecting on Managers Budgetary Bias [Volume 11, Issue 2, 2019, Pages 117-150]
Budgetary Bias A Review of Factors Affecting on Managers Budgetary Bias [Volume 11, Issue 2, 2019, Pages 117-150]

C

CAMELS Assessing the Financial Stability Indicators of Commercial Banks from the Experts point of View [Volume 11, Issue 2, 2019, Pages 207-251]
Capital Assets Pricing Model (CAPM) Financial Ratios and Cost of Equity [Volume 4, Issue 1, 2012, Pages 1-26]
Capital Structure [Volume 5, Issue 2, 2013, Pages 45-70]
Cash Dividends Monitoring Role of Auditing and Corporate Dividend Payout Policies [Volume 5, Issue 1, 2013, Pages 113-140]
Cash flows Persistence of Components of Industry-wide and Firm-Specific Earnings [Volume 9, Issue 2, 2017, Pages 63-92]
Cash Holding Financial Constraints and Investment-Cash Flow Sensitivity in Tehran Stock Exchange [Volume 2, Issue 2, 2010, Pages 51-74]
Cash holdings Financial statement comparability and corporate cash holdings [Volume 11, Issue 2, 2019, Pages 83-116]
Cash Management Extended Abstract The Role of Ownership Structure in the Inventory and Cash Management Practices in the Companies Listed on Tehran Stock Exchange [Volume 6, Issue 1, 2014, Pages 29-62]
Cash Management Presented a model for explaining the stock price crash risk with mediating role of agency cost [Volume 12, Issue 2, 2020, Pages 323-352]
Catering Theory Stock mispricing and firms investment behavior: Evidence from stockholders catering theory [Volume 8, Issue 2, 2016, Pages 93-122]
CEO Narcissism CEO narcissism impacts on earnings management and financial performance [Volume 8, Issue 2, 2016, Pages 123-149]
CEO power Control Mechanisms, CEO Power and Firm Value [Volume 11, Issue 2, 2019, Pages 151-182]
Client Identification Investigating the Effect of Transformational Client Leadership on Auditor’s Judgment and the Mediating Role of Client Identification [Volume 11, Issue 1, 2019, Pages 29-67]
Company Analysis Determining Appropriate Criteria for Company Analysis and Selecting Appropriate Company for Investment [Volume 7, Issue 1, 2015, Pages 102-135]
Compensation of Board of Directors Firms' Political Connections and Pays Policies to Board of Directors [Volume 11, Issue 2, 2019, Pages 355-386]
Competition in Audit Market The Effects of Competition in Audit Market on Audit fee: The Role of Audit Market Size [Volume 10, Issue 2, 2018, Pages 1-30]
Competition in Product Market The Effect of Competition in Product Market on the Degree of Relationship between Capital Structure and Business Enterprise Performance [Volume 6, Issue 2, 2014, Pages 107-129]
Competitive Intensity The Relationship between Environmental Management Systems and Financial Performance with Emphasis on Market Factors [Volume 10, Issue 1, 2018, Pages 244-272]
Components of Accrual An Assessment of Accruals and its Components Ability in Forecasting Abnormal Earnings and Explaining Value of Company Considering the Sign of Abnormal Earnings [Volume 3, Issue 1, 2011, Pages 145-170]
Conditional Conservatism The Effect of Sticky Cost Behavior and Conditional Conservatism on Analysis of Cost, Volume and Profit [Volume 7, Issue 1, 2015, Pages 45-72]
Conflict of interests Iranian Auditors' Competence in Maintaining Independence in a Conflict with Client Management [Volume 5, Issue 2, 2013, Pages 97-126]
Conservatism The Relationship between Accounting Conservatism and Efficient Investment [Volume 6, Issue 2, 2014, Pages 167-195]
Conservatism The Effect of Managers Discretion in Fair Value Measurement on Investment Selling Decisions [Volume 11, Issue 2, 2019, Pages 253-284]
Contractibility A Review of the Role of Contractibility in Performance Measurement System (Case Study: Mashhad Municipality) [Volume 12, Issue 1, 2020, Pages 263-298]
Contract theory A Review of the Role of Contractibility in Performance Measurement System (Case Study: Mashhad Municipality) [Volume 12, Issue 1, 2020, Pages 263-298]
Corecieve pressure The study of Institutional Pressures Effects on Accountants' Intentions of Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of Technology [Volume 12, Issue 2, 2020, Pages 27-63]
Corporate Governance Profitability Management and the Effects of Size of Company, Ownership Structure and Corporate governance [Volume 3, Issue 2, 2011, Pages 1-35]
Corporate Governance The Relationship between Institutional Stock Ownership and Intellectual Capital Performance of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 2, 2011, Pages 141-162]
Corporate Governance Investigating the Factors Affecting the Capital Structure from the Viewpoint of Agency Theory [Volume 3, Issue 1, 2011, Pages 55-89]
Corporate Governance Managerial Ability and Marginal Value of Cash(Evidence from Tehran Stock Exchange) [Volume 11, Issue 1, 2019, Pages 69-102]
Corporate Governance Assessing the Financial Stability Indicators of Commercial Banks from the Experts point of View [Volume 11, Issue 2, 2019, Pages 207-251]
Corporate Governance Firms' Political Connections and Pays Policies to Board of Directors [Volume 11, Issue 2, 2019, Pages 355-386]
Corporate Governance Control Mechanisms, CEO Power and Firm Value [Volume 11, Issue 2, 2019, Pages 151-182]
Corporate Governance - Cosmetic earnings (losses) and debt management with emphasis on corporate governance role [Volume 12, Issue 2, 2020, Pages 1-26]
Corporate Governance the Impact of Corporate Governance Mechanisms on Readability of Audit Report [Volume 12, Issue 2, 2020, Pages 233-270]
Corporate Lfe Cycle Life cycle, Corporate Failure and Restructuring Strategies: Evidences of Tehran Security Exchange [Volume 11, Issue 1, 2019, Pages 229-260]
Corporate Life Cycle Corporate Life Cycle, Risk-Taking and Investor Sentiment: Evidence from Tehran Stock Exchange [Volume 10, Issue 1, 2018, Pages 1-29]
Corporate Social Responsibility Impact of social responsibility disclosure on accounting, economic and market based Measures Of corporate performance evaluation [Volume 10, Issue 1, 2018, Pages 187-217]
Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP) Investigating the relationship between Earnings Management and Corporate Social Responsibility of Accepted Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 29-54]
Cosmetic earnings (losses) and debt management - Cosmetic earnings (losses) and debt management with emphasis on corporate governance role [Volume 12, Issue 2, 2020, Pages 1-26]
Cost Adjustment Delay Theory Investigating the Effect of Financial Reporting Quality and Information Asymmetry on Stock Price Delay [Volume 8, Issue 1, 2016, Pages 1-22]
Cost Behavior Fundamental Analysis of Costs and Cost Sticky Behavior Emphasizing Scope Changes in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 151-177]
Cost Flexibility Studying the Effect of Auditor's Characteristics and Managerial Ownership on Cash Holding Level [Volume 7, Issue 2, 2015, Pages 1-32]
Cost Flexibility Investigating the Role of Demand Uncertainty in Cost Behavior; Evidences From Tehran Stock Exchange Firms [Volume 7, Issue 2, 2015, Pages 33-57]
Cost leadership strategy A study on the relationship between Cost leadership strategy, Market Competition, and earnings management in the Tehran Stock Exchange (TSE) [Volume 10, Issue 1, 2018, Pages 218-243]
Costs Stickiness Employees Skill and Sticky Wages [Volume 12, Issue 2, 2020, Pages 105-134]
Cost Stickiness Fundamental Analysis of Costs and Cost Sticky Behavior Emphasizing Scope Changes in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 151-177]
Cost Structure Studying the Effect of Auditor's Characteristics and Managerial Ownership on Cash Holding Level [Volume 7, Issue 2, 2015, Pages 1-32]
Cost Structure Investigating the Role of Demand Uncertainty in Cost Behavior; Evidences From Tehran Stock Exchange Firms [Volume 7, Issue 2, 2015, Pages 33-57]
Cross sectional models Explaining Of the Accrual Anomaly and Investment Anomaly by Return Dispersion [Volume 9, Issue 1, 2017, Pages 31-66]
Cumulative Abnormal Return Investigating Investors' Reaction to firms’ Annual Earnings Announcement with considering the market uncertainty and information uncertainty [Volume 10, Issue 1, 2018, Pages 64-97]
Cumulative Earning and Return [Volume 5, Issue 2, 2013, Pages 45-70]
Current Accruals Keywords: Cost of Goods Sold, SG&A Expenses, Cost Stickiness, Cost Behavior, Tehran Stock Exchange. [Volume 4, Issue 2, 2012, Pages 179-203]

D

Dark triad personality Investigating the Relationship between the Dark Triad of Personality and Opportunistic Decision making of Financial managers in Accounting [Volume 10, Issue 1, 2018, Pages 273-303]
Data Envelopment Analysis DEA Method of Choosing Optimum Portfolio in Accordance with Stock Liquidity: The Case Study of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 27-52]
Data Envelopment Analysis The Role of Stock Price Synchronicity on Portfolio Optimization [Volume 11, Issue 2, 2019, Pages 35-82]
Debt Policy Investigation of Interactions between Free Cash Flow, Debt Policy and Ownership Structure Using the Simultaneous Equations System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 165-206]
Debt Policy The Monitoring Role of Ownership Structure and Debt Policy on Controlling Agency Problem of Free Cash Flow of Companies Listed in the Tehran Stock exchange (TSE) [Volume 6, Issue 1, 2014, Pages 63-90]
Degree of accounting conservatism Estimate of Probability of Loss Reversal in Listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2016, Pages 159-188]
Demand Uncertainty Studying the Effect of Auditor's Characteristics and Managerial Ownership on Cash Holding Level [Volume 7, Issue 2, 2015, Pages 1-32]
Demand Uncertainty Investigating the Role of Demand Uncertainty in Cost Behavior; Evidences From Tehran Stock Exchange Firms [Volume 7, Issue 2, 2015, Pages 33-57]
Determinant of Capital Structure Testing the Static Trade-off and Pecking Order Theories in Capital Structure of TSE Accepted Companies [Volume 2, Issue 2, 2010, Pages 133-158]
Disclosure quality Product Market Competition and Accounting Information Quality [Volume 6, Issue 2, 2014, Pages 131-166]
Disclosure quality Effects of Intra-Industry Connectedness on Corporate Information Environment [Volume 9, Issue 2, 2017, Pages 35-62]
Disclosure quality Presented a model for explaining the stock price crash risk with mediating role of agency cost [Volume 12, Issue 2, 2020, Pages 323-352]
Discretionary Current Accruals Keywords: Cost of Goods Sold, SG&A Expenses, Cost Stickiness, Cost Behavior, Tehran Stock Exchange. [Volume 4, Issue 2, 2012, Pages 179-203]
DPS [Volume 5, Issue 2, 2013, Pages 45-70]

E

Earning Distribution Approach An investigation of earnings management to avoid losses and earnings decreases and the implementation of Prospects Theory to explain its motives [Volume 8, Issue 2, 2016, Pages 191-223]
Earning management Keywords: Cost of Goods Sold, SG&A Expenses, Cost Stickiness, Cost Behavior, Tehran Stock Exchange. [Volume 4, Issue 2, 2012, Pages 179-203]
Earning management The effect of earnings management and cash flow management client, the type of auditor (Empirical evidence: Tehran Stock Exchange) [Volume 11, Issue 1, 2019, Pages 291-311]
Earning persistence Persistence of Components of Industry-wide and Firm-Specific Earnings [Volume 9, Issue 2, 2017, Pages 63-92]
Earning Quality A Study of the relation between audit firm rotation and audit firm tenure on income quality at Tehran Stock Exchange Companies based on Kasznik model [Volume 8, Issue 2, 2016, Pages 65-91]
Earnings Co-movement The effect of Earnings Co-movement on Quarterly Earnings Response Coefficient [Volume 12, Issue 2, 2020, Pages 161-192]
Earnings informativeness The effect of Earnings Co-movement on Quarterly Earnings Response Coefficient [Volume 12, Issue 2, 2020, Pages 161-192]
Earnings Management Examining the Importance of Achieving Last Year’s Earnings Threshold: An Investor’s Perception [Volume 6, Issue 1, 2014, Pages 175-194]
Earnings Management Information Asymmetry and Earnings Management: Evidence from Companies Listed on Tehran Stock Exchange (TSE) [Volume 6, Issue 2, 2014, Pages 1-26]
Earnings Management CEO narcissism impacts on earnings management and financial performance [Volume 8, Issue 2, 2016, Pages 123-149]
Earnings Management An investigation of earnings management to avoid losses and earnings decreases and the implementation of Prospects Theory to explain its motives [Volume 8, Issue 2, 2016, Pages 191-223]
Earnings Management Investigation of the Relationship between Surplus Free Cash Flows and Earnings Management, with an Emphasis on the Moderating Role of Audit Quality (Evidence from Tehran Stock Exchange) [Volume 9, Issue 1, 2017, Pages 67-97]
Earnings persistence Comparative study of different levels of industry concentration on financial indicators [Volume 10, Issue 1, 2018, Pages 149-186]
Earnings predictability Investigation of Relationship between Earnings Volatility and Earnings Predictability [Volume 3, Issue 2, 2011, Pages 65-87]
Earnings predictability A Study of Moderating Effect of Corporate Governance on the Relationship Between Earning Management and Earning Predictability in TSE [Volume 9, Issue 1, 2017, Pages 125-169]
Earnings Response Coefficient The effect of Earnings Co-movement on Quarterly Earnings Response Coefficient [Volume 12, Issue 2, 2020, Pages 161-192]
Economic and accounting factors Investigation of Relationship between Earnings Volatility and Earnings Predictability [Volume 3, Issue 2, 2011, Pages 65-87]
Economic Impact The Impact of Adopting IASs on Iran Environment from Economic Perspective [Volume 5, Issue 1, 2013, Pages 87-111]
Economic Performance Impact of social responsibility disclosure on accounting, economic and market based Measures Of corporate performance evaluation [Volume 10, Issue 1, 2018, Pages 187-217]
Efficiency The Association between Accounting Conservatism and Investment Efficiency in Tehran Stock Exchange (TSE) [Volume 3, Issue 2, 2011, Pages 113-140]
Employees Adjustment Costs Employees Skill and Sticky Wages [Volume 12, Issue 2, 2020, Pages 105-134]
Employees Skill level Employees Skill and Sticky Wages [Volume 12, Issue 2, 2020, Pages 105-134]
Employment Growth Assess different aspects of the company's growth in different periods of product diversification [Volume 10, Issue 1, 2018, Pages 98-125]
Ensemble classifiers The Role of Intellectual Capital in Financial Distress Prediction [Volume 10, Issue 2, 2018, Pages 137-165]
Entropy Sensitivity to returns due to uncertainty changes of earnings [Volume 8, Issue 2, 2016, Pages 41-64]
Environmental Management Systems The Relationship between Environmental Management Systems and Financial Performance with Emphasis on Market Factors [Volume 10, Issue 1, 2018, Pages 244-272]
Error Modeling Financial Reporting Bias [(Articles in Press)]
Ethical reasoning Iranian Auditors' Competence in Maintaining Independence in a Conflict with Client Management [Volume 5, Issue 2, 2013, Pages 97-126]
Excess Investment The Impact of Real Earnings Management on Investment Behavior of Companies Listed on Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 55-85]
Expectation Gap Investigating the Factors Affecting the Audit Quality from the Viewpoints of Independent Auditors and Financial Managers of Companies Accepted in Tehran Stock Exchange [Volume 10, Issue 1, 2018, Pages 30-63]
External Financing Impact of Financing Methods on Future Stock Returns [Volume 2, Issue 2, 2010, Pages 75-108]

F

Factor Analysis Modeling the Behavior of Tehran Stock Exchange Firm Returns Using Factor Analysis Method [Volume 7, Issue 1, 2015, Pages 163-196]
Factor Analysis Data reduction influence on the accuracy of prediction failure company models [Volume 8, Issue 2, 2016, Pages 151-189]
Fair Value Volatility The Effect of Managers Discretion in Fair Value Measurement on Investment Selling Decisions [Volume 11, Issue 2, 2019, Pages 253-284]
Family Firms A Study of Family and Non-family Ownership Influence on Conservatism in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 53-86]
Family Ownership An Investigation of the Earnings Quality of Family Firms and Non-family Firms in Tehran Stock Exchange [Volume 2, Issue 2, 2010, Pages 159-194]
Features of Research Components A Study of the Structure and Framework of Scientific Articles in International Accounting Journals [Volume 10, Issue 2, 2018, Pages 251-282]
Financia Distress Investigating the Mediating Role of Overconfidence on the Effect of Senior Managers' Personality Traits on Financial Distress of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 2, 2020, Pages 271-294]
Financial Analysts' Forecasting The Study of the Effect of Measurement Subjectivity on the Forecasting of Persistent and Non-Persistent Components of Earnings by Financial Analysts [Volume 10, Issue 1, 2018, Pages 126-148]
Financial and Nonfinancial Data The Role of Stock Price Synchronicity on Portfolio Optimization [Volume 11, Issue 2, 2019, Pages 35-82]
Financial and Nonfinancial Information A Pattern to present Information of Iranian Firms in the form of Integrated Reporting [Volume 11, Issue 1, 2019, Pages 105-142]
Financial Characteristics Effective Factors on Disclosure Quality of the Firms Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 49-79]
Financial Constraint Stock mispricing and firms investment behavior: Evidence from stockholders catering theory [Volume 8, Issue 2, 2016, Pages 93-122]
Financial Constraint Managerial Ability and Marginal Value of Cash(Evidence from Tehran Stock Exchange) [Volume 11, Issue 1, 2019, Pages 69-102]
Financial Distress The Role of Intellectual Capital in Financial Distress Prediction [Volume 10, Issue 2, 2018, Pages 137-165]
Financial Distress Life cycle, Corporate Failure and Restructuring Strategies: Evidences of Tehran Security Exchange [Volume 11, Issue 1, 2019, Pages 229-260]
Financial-Leverage The Effect of Competition in Product Market on the Degree of Relationship between Capital Structure and Business Enterprise Performance [Volume 6, Issue 2, 2014, Pages 107-129]
Financial Management Betterment Extended Abstract Investigating the Necessity and Usefulness of Establishing Conceptual Framework Based on Accounting Standards for Municipalities [Volume 5, Issue 1, 2013, Pages 191-217]
Financial Performance Investigating the Impact of the Components of Intellectual Capital on the Firm’s Financial Performance: Evidence from Tehran Stock Exchange (TSE) [Volume 3, Issue 2, 2011, Pages 163-197]
Financial Performance The Relationship between privatization and Corporate Governance Mechanisms with Speed of Corporate Financial Reporting and Financial Performance [Volume 6, Issue 1, 2014, Pages 115-140]
Financial Performance CEO narcissism impacts on earnings management and financial performance [Volume 8, Issue 2, 2016, Pages 123-149]
Financial Performance The Relationship between Environmental Management Systems and Financial Performance with Emphasis on Market Factors [Volume 10, Issue 1, 2018, Pages 244-272]
Financial Performance. The Coordination Model of Financial Strategy and Organizational Life Cycle with Financial Performance [Volume 7, Issue 2, 2015, Pages 85-116]
Financial Ratios Financial Ratios and Cost of Equity [Volume 4, Issue 1, 2012, Pages 1-26]
Financial reporting bas Modeling Financial Reporting Bias [(Articles in Press)]
Financial reporting quality Investigating the Competing Theories of Sticky Costs: Evidence of Organizational Incentives and Managerial Incentives [Volume 8, Issue 1, 2016, Pages 25-48]
Financial reporting quality Jump and consistency of the abnormal audit fee and financial reporting quality [Volume 10, Issue 2, 2018, Pages 221-250]
Financial reporting quality The Impact of Financial Reporting Quality on Interaction between Agency Costs and Speed of Adjustment of Stock Price [Volume 10, Issue 2, 2018, Pages 31-62]
Financial reporting quality Financial statement comparability and corporate cash holdings [Volume 11, Issue 2, 2019, Pages 83-116]
Financial Restatement Managerial Overconﬁdence and Financial Restatement: Evidence from Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 169-192]
Financial Stability Assessing the Financial Stability Indicators of Commercial Banks from the Experts point of View [Volume 11, Issue 2, 2019, Pages 207-251]
Financial statement comparability The effect of Competition Proprietary Costs on relationship between sales and cash flow Instability and Financial Statement Comparability [Volume 11, Issue 2, 2019, Pages 387-419]
Financial statement comparability Financial statement comparability and corporate cash holdings [Volume 11, Issue 2, 2019, Pages 83-116]
Financial Strategy The Coordination Model of Financial Strategy and Organizational Life Cycle with Financial Performance [Volume 7, Issue 2, 2015, Pages 85-116]
Financing methods Impact of Financing Methods on Future Stock Returns [Volume 2, Issue 2, 2010, Pages 75-108]
Firm Characteristics The Effect of Sticky Cost Behavior and Conditional Conservatism on Analysis of Cost, Volume and Profit [Volume 7, Issue 1, 2015, Pages 45-72]
Firms' Information uncertainty Investigating Investors' Reaction to firms’ Annual Earnings Announcement with considering the market uncertainty and information uncertainty [Volume 10, Issue 1, 2018, Pages 64-97]
Firm's size An Investigation of the relationship between Net Operating Assets and Stock Returns of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 2, 2011, Pages 89-112]
Fixed assets The Relationship between Absorption Cost Accounting and Real Earnings Management within the Companies Listed on Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 23-24]
Fixed manufacturing overhead The Relationship between Absorption Cost Accounting and Real Earnings Management within the Companies Listed on Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 23-24]
Forecasting A New Engineering Approach to Forecast Tehran Securities Exchange Indices Volatility [Volume 7, Issue 2, 2015, Pages 117-148]
Fraud The Concept of Materiality in Financial Statement Auditing and its Effect on Auditor, s Attention in Manager’s Fraud Detecting Process [Volume 4, Issue 1, 2012, Pages 111-135]
Fraud Modeling Financial Reporting Bias [(Articles in Press)]
Fraud Triangle Identifying Factors Influencing Tendency to Cheat in Accounting by Emphasizing Fraud Triangle Theory [Volume 12, Issue 2, 2020, Pages 135-160]
Free Cash Flow Monitoring Role of Auditing and Corporate Dividend Payout Policies [Volume 5, Issue 1, 2013, Pages 113-140]
Frequency of revised forecasted earrings Revision effects of frequency of earning forecast on firm structure of the accepted companies in Tehran Stock Exchange (TSE) [Volume 11, Issue 1, 2019, Pages 1-28]
Fundamental Analysis Determining Appropriate Criteria for Company Analysis and Selecting Appropriate Company for Investment [Volume 7, Issue 1, 2015, Pages 102-135]
Fuzzy Delphi The Role of Stock Price Synchronicity on Portfolio Optimization [Volume 11, Issue 2, 2019, Pages 35-82]
Fuzzy Delphi Method Determining Appropriate Criteria for Company Analysis and Selecting Appropriate Company for Investment [Volume 7, Issue 1, 2015, Pages 102-135]
Fuzzy Random Variable A Comparison of Portfolio Selection Models Based On the Random and the Fuzzy Random Security Returns in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 171-196]
Fuzzy Regression Applying Fuzzy Regression in Defining the Relationship between Board Characteristics and Firm Performance of Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 2, 2012, Pages 119-149]

G

Gordon Model Financial Ratios and Cost of Equity [Volume 4, Issue 1, 2012, Pages 1-26]
Governmental owners The Impact of Institutional and Governmental Ownership on Audit Fees (Firms Listed in Tehran Stock Exchange) [Volume 7, Issue 1, 2015, Pages 127-162]
Grounded Theory Development of Audit Services Pricing Model [Volume 10, Issue 2, 2018, Pages 283-318]
Growth Explaining the Relationship Indices of the Performance Evaluation and Rank Performance with the Growth of the Companies [Volume 6, Issue 1, 2014, Pages 1-28]
Growth Opportunities Monitoring Role of Auditing and Corporate Dividend Payout Policies [Volume 5, Issue 1, 2013, Pages 113-140]

H

Herfindahl-Hirschman Index Product Market Competition and Accounting Information Quality [Volume 6, Issue 2, 2014, Pages 131-166]
Herﬁndahl-Hirschman’s Index The Effect of Competition in Product Market on the Degree of Relationship between Capital Structure and Business Enterprise Performance [Volume 6, Issue 2, 2014, Pages 107-129]

I

Improvement in Reporting Quality Extended Abstract Investigating the Necessity and Usefulness of Establishing Conceptual Framework Based on Accounting Standards for Municipalities [Volume 5, Issue 1, 2013, Pages 191-217]
Income Statement The Study of the Effect of Measurement Subjectivity on the Forecasting of Persistent and Non-Persistent Components of Earnings by Financial Analysts [Volume 10, Issue 1, 2018, Pages 126-148]
Industry concentration Comparative study of different levels of industry concentration on financial indicators [Volume 10, Issue 1, 2018, Pages 149-186]
Information asymmetry Extended Abstract Investigation of Interactive Effect Accounting Information Quality and Information Asymmetry on Inefficient Investment Tehran Stock Exchange (TSE) [Volume 7, Issue 1, 2015, Pages 73-102]
Information asymmetry Investigating the Competing Theories of Sticky Costs: Evidence of Organizational Incentives and Managerial Incentives [Volume 8, Issue 1, 2016, Pages 25-48]
Information asymmetry Effects of Intra-Industry Connectedness on Corporate Information Environment [Volume 9, Issue 2, 2017, Pages 35-62]
Information asymmetry. Keywords: Intra-industry connectedness Effects of Intra-Industry Connectedness on Corporate Information Environment [Volume 9, Issue 2, 2017, Pages 35-62]
Information Content [Volume 5, Issue 2, 2013, Pages 45-70]
Information perspective Information Asymmetry and Earnings Management: Evidence from Companies Listed on Tehran Stock Exchange (TSE) [Volume 6, Issue 2, 2014, Pages 1-26]
Information Theory Sensitivity to returns due to uncertainty changes of earnings [Volume 8, Issue 2, 2016, Pages 41-64]
Informed Traders Investigating the effect of Abnormal trades of informed traders on stock liquidity [Volume 11, Issue 1, 2019, Pages 143-169]
Institutional owners The Impact of Institutional and Governmental Ownership on Audit Fees (Firms Listed in Tehran Stock Exchange) [Volume 7, Issue 1, 2015, Pages 127-162]
Institutional Ownership Concentration The Relationship between Institutional Stock Ownership and Intellectual Capital Performance of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 2, 2011, Pages 141-162]
Institutional Shareholder Firm and Ownership Characters and Corporate Governance (in the Tehran Stock Exchange) [Volume 3, Issue 1, 2011, Pages 121-143]
Institutional Theory The study of Institutional Pressures Effects on Accountants' Intentions of Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of Technology [Volume 12, Issue 2, 2020, Pages 27-63]
Integrated Reporting A Pattern to present Information of Iranian Firms in the form of Integrated Reporting [Volume 11, Issue 1, 2019, Pages 105-142]
Intellectual capital Examining the Impact of Intellectual Capital on Improving Financial Reporting Quality of the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 75-99]
Intellectual capital The Role of Intellectual Capital in Financial Distress Prediction [Volume 10, Issue 2, 2018, Pages 137-165]
Interim Operating Cash flows A Study of Characteristics of Interim Cash Flow Series and Their Proxies and the Ability to Predict Them [Volume 5, Issue 1, 2013, Pages 1-26]
Internal Controls Recognizing Risk Factors Affecting Fraud Probability in Financial Reporting from Auditors' Viewpoint and Its Impact on Firms' Performance [Volume 6, Issue 1, 2014, Pages 141-173]
Internal Financing Impact of Financing Methods on Future Stock Returns [Volume 2, Issue 2, 2010, Pages 75-108]
International Accounting Journals A Study of the Structure and Framework of Scientific Articles in International Accounting Journals [Volume 10, Issue 2, 2018, Pages 251-282]
Inventory The Relationship between Absorption Cost Accounting and Real Earnings Management within the Companies Listed on Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 23-24]
Inventory Management Extended Abstract The Role of Ownership Structure in the Inventory and Cash Management Practices in the Companies Listed on Tehran Stock Exchange [Volume 6, Issue 1, 2014, Pages 29-62]
Investment The Impact of Financial Flexibility on Investment Ability and Firm’s Value Enhancing [Volume 4, Issue 2, 2012, Pages 53-76]
Investment Stock mispricing and firms investment behavior: Evidence from stockholders catering theory [Volume 8, Issue 2, 2016, Pages 93-122]
Investment anomaly Explaining Of the Accrual Anomaly and Investment Anomaly by Return Dispersion [Volume 9, Issue 1, 2017, Pages 31-66]
Investment efficiency A Study of the Relationship between Management Ability with Investment Efficiency and Stock Price Crash Risk [Volume 9, Issue 2, 2017, Pages 93-119]
Investment Selling Decisions The Effect of Managers Discretion in Fair Value Measurement on Investment Selling Decisions [Volume 11, Issue 2, 2019, Pages 253-284]
Investor Sentiment Corporate Life Cycle, Risk-Taking and Investor Sentiment: Evidence from Tehran Stock Exchange [Volume 10, Issue 1, 2018, Pages 1-29]
Iranian Universities Accounting Standards Extended Abstract An Investigation of the University Affiliated and Practical University Accountants' View Points Towards the Status of the Public Sector Accounting in Iran’s Universities [Volume 4, Issue 1, 2012, Pages 137-166]
Iran’s Environment The Impact of Adopting IASs on Iran Environment from Economic Perspective [Volume 5, Issue 1, 2013, Pages 87-111]
Islamic Banking Assessing the Financial Stability Indicators of Commercial Banks from the Experts point of View [Volume 11, Issue 2, 2019, Pages 207-251]

J

Job Security A Review of Factors Affecting on Managers Budgetary Bias [Volume 11, Issue 2, 2019, Pages 117-150]

K

Kasznik Model A Study of the relation between audit firm rotation and audit firm tenure on income quality at Tehran Stock Exchange Companies based on Kasznik model [Volume 8, Issue 2, 2016, Pages 65-91]
Kernel Least Mean Square (KLMS) A New Engineering Approach to Forecast Tehran Securities Exchange Indices Volatility [Volume 7, Issue 2, 2015, Pages 117-148]
Keyword: Conservatism A Study of Family and Non-family Ownership Influence on Conservatism in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 53-86]
Keyword: Corporate governance score Firm and Ownership Characters and Corporate Governance (in the Tehran Stock Exchange) [Volume 3, Issue 1, 2011, Pages 121-143]
Keyword: Cost Behavior Studying the Effect of Auditor's Characteristics and Managerial Ownership on Cash Holding Level [Volume 7, Issue 2, 2015, Pages 1-32]
Keyword: Cost Behavior Investigating the Role of Demand Uncertainty in Cost Behavior; Evidences From Tehran Stock Exchange Firms [Volume 7, Issue 2, 2015, Pages 33-57]
Keyword: Earnings quality Earnings Quality among Companies with Governmental and Non-governmental Major Shareholders in Tehran Stock Exchange [Volume 7, Issue 2, 2015, Pages 149-181]
Keyword: Economic forecasting Investigating the Effects of Managerial Ability on Overconfidence and Attitude of Managers in Choosing Corporation’s Strategy [Volume 9, Issue 2, 2017, Pages 151-178]
Keyword: Economic forecasting From Accounting to Economics: A New Approach in Recognition of the Importance of Financial Accounting Information [Volume 9, Issue 2, 2017, Pages 121-149]
Keyword:EPS [Volume 5, Issue 2, 2013, Pages 45-70]
Keyword: Exchange Indices A New Engineering Approach to Forecast Tehran Securities Exchange Indices Volatility [Volume 7, Issue 2, 2015, Pages 117-148]
Keyword: Intellectual capital Investigating the Impact of the Components of Intellectual Capital on the Firm’s Financial Performance: Evidence from Tehran Stock Exchange (TSE) [Volume 3, Issue 2, 2011, Pages 163-197]
Keywords: 1. Audit Committee 2. Quality of Financial Reports 3. External Auditors 4. Stock Exchange 5. Audit Standards The Role of Audit Committee and Analysis of its Non-Establishment and Non-Application of this Committee in Iran [Volume 2, Issue 1, 2010, Pages 155-177]
Keywords: 1. Capital Structure 2. Political Patronage 3. Firm Size 4. Investment Opportunities 5. Return of Assets Capital Structure and Political Patronage in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 67-84]
Keywords: 1. Extraordinary Return of Season The Relationship between days of the week and months of the year, Macro Variables of Economic and stock return in Tehran stock Exchange (TSE) [Volume 4, Issue 2, 2012, Pages 1-26]
Keywords: 1. Firms Performance 2. Tobin’s Q Ratio 3. Equity Returns 4. Evaluations Ratios 5. Tehran Stock Exchange The Study of Tobin’s Q Ratio Application and Comparing it with and Ratios in Predicting Equity Returns Yield in Companies Listed in Tehran Security Market [Volume 2, Issue 1, 2010, Pages 179-198]
Keywords: 1.Institutional Ownership 2. Concentrated Institutional Ownership 3. Financial Reporting Quality (Earnings Quality) Keywords: 1. Operational Cash Flows 2. Earnings 3. Accruals 4. Disaggregating Earnings. [Volume 2, Issue 1, 2010, Pages 227-249]
Keywords: 1. Investment The Association between Accounting Information Quality, Overinvestment and Free Cash Flow [Volume 3, Issue 2, 2011, Pages 37-63]
Keywords: 1. Islamic Capital Market 2. Corporate Reports 3. Fund Theory 4. Accountability 5. Transparency 6. Real Profit Developing a Model for Financial Reporting in Islamic Capital Markets: The Case of Islamic Republic of Iran [Volume 2, Issue 1, 2010, Pages 1-37]
Keywords: 1. Operational Cash Flow Changes 2. Dividend Changes 3. Earning Changes 4. Firm Specific Attributes 5. Tehran Stock Exchange (TSE) The Impact of Firm-Specific Attributes on the Relevance of Cash Flow and Dividend Changes [Volume 2, Issue 1, 2010, Pages 39-66]
Keywords: 1. Operational Cash Flows 2. Earnings 3. Accruals 4. Disaggregating Earnings Determining the Optimal Model for the Prediction of Operating Cash Flow of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 199-225]
Keywords: 1. Tehran Stock Exchange 2. Technical Analysis 3. Moving Average 4. Stock Price Index Using Technical Analysis in Tehran Stock Exchange Market (Approach on Moving Average) [Volume 2, Issue 1, 2010, Pages 121-154]
Keywords: Absorption Costing The Relationship between Absorption Cost Accounting and Real Earnings Management within the Companies Listed on Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 23-24]
Keywords: Accounting Standards for Municipalities Extended Abstract Investigating the Necessity and Usefulness of Establishing Conceptual Framework Based on Accounting Standards for Municipalities [Volume 5, Issue 1, 2013, Pages 191-217]
Keywords: Accruals Persistence of Components of Industry-wide and Firm-Specific Earnings [Volume 9, Issue 2, 2017, Pages 63-92]
Keywords: Analysis of cost The Effect of Sticky Cost Behavior and Conditional Conservatism on Analysis of Cost, Volume and Profit [Volume 7, Issue 1, 2015, Pages 45-72]
Keywords: Anomaly Variables Market Anomalies and Abnormal Returns [Volume 8, Issue 1, 2016, Pages 127-158]
Keywords: Audit Fee Balancing between Marketing and Auditing Responsibility by Members of Iranian Association of Certified Public Accountants [Volume 7, Issue 2, 2015, Pages 183-218]
Keywords: Audit fees The Impact of Institutional and Governmental Ownership on Audit Fees (Firms Listed in Tehran Stock Exchange) [Volume 7, Issue 1, 2015, Pages 127-162]
Keywords: Auditing The Concept of Materiality in Financial Statement Auditing and its Effect on Auditor, s Attention in Manager’s Fraud Detecting Process [Volume 4, Issue 1, 2012, Pages 111-135]
Keywords: Auditor Monitoring Monitoring Role of Auditing and Corporate Dividend Payout Policies [Volume 5, Issue 1, 2013, Pages 113-140]
Keywords: Auditor tenure The Effect of Auditor Tenure on Audit Quality [Volume 4, Issue 1, 2012, Pages 81-109]
Keywords: Audit Partner Rotation Studying the Effects of Rotation of Audit Firms and Audit Partner on Annual Adjustments and Audit Quality [Volume 5, Issue 2, 2013, Pages 1-24]
Keywords: Avoid Losses An investigation of earnings management to avoid losses and earnings decreases and the implementation of Prospects Theory to explain its motives [Volume 8, Issue 2, 2016, Pages 191-223]
Keywords: Barriers of Implementation Identifying barriers and constraints to implement reforms in the financial and operational accountability systems of public universities [Volume 8, Issue 2, 2016, Pages 1-29]
Keywords: Behavioral Finance An Investigation of the relationship between Net Operating Assets and Stock Returns of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 2, 2011, Pages 89-112]
Keywords: Behavioral Finance CEO narcissism impacts on earnings management and financial performance [Volume 8, Issue 2, 2016, Pages 123-149]
Keywords: Capital Structure The Effect of Competition in Product Market on the Degree of Relationship between Capital Structure and Business Enterprise Performance [Volume 6, Issue 2, 2014, Pages 107-129]
Keywords: Capital Structure Investigating the Factors Affecting the Capital Structure from the Viewpoint of Agency Theory [Volume 3, Issue 1, 2011, Pages 55-89]
Keywords: Capital Structure Testing the Static Trade-off and Pecking Order Theories in Capital Structure of TSE Accepted Companies [Volume 2, Issue 2, 2010, Pages 133-158]
Keywords: Characteristics of Board Members Applying Fuzzy Regression in Defining the Relationship between Board Characteristics and Firm Performance of Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 2, 2012, Pages 119-149]
Keywords: Choosing optimum portfolio DEA Method of Choosing Optimum Portfolio in Accordance with Stock Liquidity: The Case Study of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 27-52]
Keywords: Conservatism The Association between Accounting Conservatism and Investment Efficiency in Tehran Stock Exchange (TSE) [Volume 3, Issue 2, 2011, Pages 113-140]
Keywords: Coordination The Coordination Model of Financial Strategy and Organizational Life Cycle with Financial Performance [Volume 7, Issue 2, 2015, Pages 85-116]
Keywords: Corporate Governance The Relationship between privatization and Corporate Governance Mechanisms with Speed of Corporate Financial Reporting and Financial Performance [Volume 6, Issue 1, 2014, Pages 115-140]
Keywords: Cost of equity Financial Ratios and Cost of Equity [Volume 4, Issue 1, 2012, Pages 1-26]
Keywords: Cost of Goods Sold Fundamental Analysis of Costs and Cost Sticky Behavior Emphasizing Scope Changes in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 151-177]
Keywords: Cumulative Abnormal Returns Impact of Financing Methods on Future Stock Returns [Volume 2, Issue 2, 2010, Pages 75-108]
Keywords: Disclosure Quality Effective Factors on Disclosure Quality of the Firms Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 49-79]
Keywords: Disclosure Quality Investigating the Relationship between Disclosure Quality and Stock Return of the Companies Listed in Tehran Stock Exchange: Using a Simultaneous Equations System [Volume 7, Issue 2, 2015, Pages 219-244]
Keywords: Earnings Management (EM) Investigating the relationship between Earnings Management and Corporate Social Responsibility of Accepted Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 29-54]
Keywords: Earnings Quality Investigation of the Impact of Earnings Quality on Restatement of Financial Statements [Volume 7, Issue 2, 2015, Pages 59-84]
Keywords: Earnings Threshold Examining the Importance of Achieving Last Year’s Earnings Threshold: An Investor’s Perception [Volume 6, Issue 1, 2014, Pages 175-194]
Keywords: Earnings volatility Investigation of Relationship between Earnings Volatility and Earnings Predictability [Volume 3, Issue 2, 2011, Pages 65-87]
Keywords: Efficient Investment The Relationship between Accounting Conservatism and Efficient Investment [Volume 6, Issue 2, 2014, Pages 167-195]
Keywords: Family Firms An Investigation of the Earnings Quality of Family Firms and Non-family Firms in Tehran Stock Exchange [Volume 2, Issue 2, 2010, Pages 159-194]
Keywords: Financial Flexibility The Impact of Financial Flexibility on Investment Ability and Firm’s Value Enhancing [Volume 4, Issue 2, 2012, Pages 53-76]
Keywords: Financial leverage A Study of the Relationship between Financial Leverage and Real Earning Management of Listed Companies in Tehran Stock [Volume 5, Issue 1, 2013, Pages 33-54]
Keywords: Financial Ratios Data reduction influence on the accuracy of prediction failure company models [Volume 8, Issue 2, 2016, Pages 151-189]
Keywords: Financial Reporting Quality Examining the Impact of Intellectual Capital on Improving Financial Reporting Quality of the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 75-99]
Keywords: Fraud Risk Index Recognizing Risk Factors Affecting Fraud Probability in Financial Reporting from Auditors' Viewpoint and Its Impact on Firms' Performance [Volume 6, Issue 1, 2014, Pages 141-173]
Keywords: free cash flow The Monitoring Role of Ownership Structure and Debt Policy on Controlling Agency Problem of Free Cash Flow of Companies Listed in the Tehran Stock exchange (TSE) [Volume 6, Issue 1, 2014, Pages 63-90]
Keywords: free cash flow Size, Value and Momentum Premiums: Evidence from Empirical Pricing Models [Volume 8, Issue 1, 2016, Pages 49-70]
Keywords: free cash flow An Investigation of the Relationship between Investor Sentiment and Price Stocks in Tehran Stock Exchange (TSE) [Volume 8, Issue 1, 2016, Pages 103-125]
Keywords: free cash flow Extended Abstract A Study of the Interaction between Free Cash Flow and Performance of Companies Listed in Tehran Stock Exchange Using a Three-Stage System of Simultaneous Equations (3SLS) [Volume 8, Issue 1, 2016, Pages 189-223]
Keywords: Free Cash Flow Risk Investigation of Interactions between Free Cash Flow, Debt Policy and Ownership Structure Using the Simultaneous Equations System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 165-206]
Keywords: Fuzzy Set Theory A Comparison of Portfolio Selection Models Based On the Random and the Fuzzy Random Security Returns in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 171-196]
Keywords: Growth Opportunities An Analysis of the Effects of Growth Opportunities on Financial Leverage of Companies Listed on Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 141-168]
Keywords: Highly Valued Equity Keywords: Cost of Goods Sold, SG&A Expenses, Cost Stickiness, Cost Behavior, Tehran Stock Exchange. [Volume 4, Issue 2, 2012, Pages 179-203]
Keywords: Implied cost of capital Effect of Characteristics of Firms on Calculated Expected Return of Composite Implied Cost of Capital (CICC) [Volume 6, Issue 1, 2014, Pages 91-114]
Keywords: Independence of mind Iranian Auditors' Competence in Maintaining Independence in a Conflict with Client Management [Volume 5, Issue 2, 2013, Pages 97-126]
Keywords: Indices of performance evaluation Explaining the Relationship Indices of the Performance Evaluation and Rank Performance with the Growth of the Companies [Volume 6, Issue 1, 2014, Pages 1-28]
Keywords: Information Asymmetry Information Asymmetry and Earnings Management: Evidence from Companies Listed on Tehran Stock Exchange (TSE) [Volume 6, Issue 2, 2014, Pages 1-26]
Keywords: Information Asymmetry An Investigation of the Relationship between Accruals and Information Asymmetry in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 1-29]
Keywords: Information Asymmetry Earnings Quarterly Announcements and Information Asymmetry [Volume 2, Issue 2, 2010, Pages 31-50]
Keywords: Institutional Ownership The Relationship between Institutional Stock Ownership and Intellectual Capital Performance of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 2, 2011, Pages 141-162]
Keywords: Institutional Ownership The Role of Institutional Investors in Firm’s Investment Policies [Volume 7, Issue 1, 2015, Pages 1-21]
Keywords: Institutional Ownership Investigating the Relationship between Corporate Governance and the Level of Voluntary Disclosure of the Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 201-228]
Keywords: International Accounting Standards The Impact of Adopting IASs on Iran Environment from Economic Perspective [Volume 5, Issue 1, 2013, Pages 87-111]
Keywords: Intra-industry connectedness Effects of Intra-Industry Connectedness on Corporate Information Environment [Volume 9, Issue 2, 2017, Pages 35-62]
Keywords: Investment Determining Appropriate Criteria for Company Analysis and Selecting Appropriate Company for Investment [Volume 7, Issue 1, 2015, Pages 102-135]
Keywords: Investment-cash Flow Financial Constraints and Investment-Cash Flow Sensitivity in Tehran Stock Exchange [Volume 2, Issue 2, 2010, Pages 51-74]
Keywords: Iranian Accounting Standards Extended Abstract An Investigation of the University Affiliated and Practical University Accountants' View Points Towards the Status of the Public Sector Accounting in Iran’s Universities [Volume 4, Issue 1, 2012, Pages 137-166]
Keywords: Market Efficiency Investigating the Relationship between Speed of Price Adjustment and Earnings Quality of Listed Companies in Tehran Stock Exchange (TSE) [Volume 6, Issue 2, 2014, Pages 27-52]
Keywords: Market value of stocks A Study of the Effects of Company Size on Systematic Risk Based on the Capital Asset Pricing Model [Volume 4, Issue 1, 2012, Pages 27-47]
Keywords: Organizational Culture The Association between Organizational Culture and Performance Measurement Systems in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 127-163]
Keywords: Overinvestment Extended Abstract Investigation of Interactive Effect Accounting Information Quality and Information Asymmetry on Inefficient Investment Tehran Stock Exchange (TSE) [Volume 7, Issue 1, 2015, Pages 73-102]
Keywords: Ownership Structure Extended Abstract The Role of Ownership Structure in the Inventory and Cash Management Practices in the Companies Listed on Tehran Stock Exchange [Volume 6, Issue 1, 2014, Pages 29-62]
Keywords: Predicted Profit Investigating the Effects of Predicted Profits on Stock Price of Listed Companies in Tehran Stock [Volume 8, Issue 1, 2016, Pages 71-102]
Keywords:Predicting Earnings Management Predicting Earnings Management level By Using Artificial Neural Networks [Volume 5, Issue 1, 2013, Pages 169-190]
Keywords: Prediction A Study of Characteristics of Interim Cash Flow Series and Their Proxies and the Ability to Predict Them [Volume 5, Issue 1, 2013, Pages 1-26]
Keywords: Probability of Loss Reversal Estimate of Probability of Loss Reversal in Listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2016, Pages 159-188]
Keywords: Product Market Competition Product Market Competition and Accounting Information Quality [Volume 6, Issue 2, 2014, Pages 131-166]
Keywords: Profitability Management Profitability Management and the Effects of Size of Company, Ownership Structure and Corporate governance [Volume 3, Issue 2, 2011, Pages 1-35]
Keywords: Real Earnings Management The Impact of Real Earnings Management on Investment Behavior of Companies Listed on Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 55-85]
Keywords: Sticky Costs Investigating the Effect of Financial Reporting Quality and Information Asymmetry on Stock Price Delay [Volume 8, Issue 1, 2016, Pages 1-22]
Keywords: Stock Mispricing Stock mispricing and firms investment behavior: Evidence from stockholders catering theory [Volume 8, Issue 2, 2016, Pages 93-122]
Keywords: Stock price delay Investigating the Competing Theories of Sticky Costs: Evidence of Organizational Incentives and Managerial Incentives [Volume 8, Issue 1, 2016, Pages 25-48]
Keywords: Stock returns Modeling the Behavior of Tehran Stock Exchange Firm Returns Using Factor Analysis Method [Volume 7, Issue 1, 2015, Pages 163-196]
Keywords: Stocks' trading characteristics The Role of Stocks' Trading Characteristics in Stock Liquidity in Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2011, Pages 1-27]
Keywords: The Excess Returns of Portfolio Investigating the Relationship between Size Factor, Value Factor and Market Risk Premium (Complementary or Substitution) in Explaining the Portfolios Excess Returns Changes [Volume 6, Issue 2, 2014, Pages 87-106]
Keywords: Value of Company An Assessment of Accruals and its Components Ability in Forecasting Abnormal Earnings and Explaining Value of Company Considering the Sign of Abnormal Earnings [Volume 3, Issue 1, 2011, Pages 145-170]

L

Least Mean Square (LMS). A New Engineering Approach to Forecast Tehran Securities Exchange Indices Volatility [Volume 7, Issue 2, 2015, Pages 117-148]
Lecturers Identifying Factors Influencing Tendency to Cheat in Accounting by Emphasizing Fraud Triangle Theory [Volume 12, Issue 2, 2020, Pages 135-160]
Legal Shareholders Investigating the effect of Abnormal trades of informed traders on stock liquidity [Volume 11, Issue 1, 2019, Pages 143-169]
Liquidity DEA Method of Choosing Optimum Portfolio in Accordance with Stock Liquidity: The Case Study of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 27-52]
Logit Model Data reduction influence on the accuracy of prediction failure company models [Volume 8, Issue 2, 2016, Pages 151-189]

M

Machiavellianism Investigating the Relationship between the Dark Triad of Personality and Opportunistic Decision making of Financial managers in Accounting [Volume 10, Issue 1, 2018, Pages 273-303]
Macro Accounting Investigating the Effects of Managerial Ability on Overconfidence and Attitude of Managers in Choosing Corporation’s Strategy [Volume 9, Issue 2, 2017, Pages 151-178]
Macro Accounting From Accounting to Economics: A New Approach in Recognition of the Importance of Financial Accounting Information [Volume 9, Issue 2, 2017, Pages 121-149]
Macro variable Investigating the Effects of Managerial Ability on Overconfidence and Attitude of Managers in Choosing Corporation’s Strategy [Volume 9, Issue 2, 2017, Pages 151-178]
Macro variable From Accounting to Economics: A New Approach in Recognition of the Importance of Financial Accounting Information [Volume 9, Issue 2, 2017, Pages 121-149]
Magnitude of Restatement Investigation of the Impact of Earnings Quality on Restatement of Financial Statements [Volume 7, Issue 2, 2015, Pages 59-84]
Management ability A Study of the Relationship between Management Ability with Investment Efficiency and Stock Price Crash Risk [Volume 9, Issue 2, 2017, Pages 93-119]
Management Behavior Managerial Overconﬁdence and Financial Restatement: Evidence from Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 169-192]
Management forecasts accuracy Effects of Intra-Industry Connectedness on Corporate Information Environment [Volume 9, Issue 2, 2017, Pages 35-62]
Manager Discretion The Effect of Managers Discretion in Fair Value Measurement on Investment Selling Decisions [Volume 11, Issue 2, 2019, Pages 253-284]
Managerial Ability Managerial Ability and Marginal Value of Cash(Evidence from Tehran Stock Exchange) [Volume 11, Issue 1, 2019, Pages 69-102]
Managerial Incentives Theory Investigating the Effect of Financial Reporting Quality and Information Asymmetry on Stock Price Delay [Volume 8, Issue 1, 2016, Pages 1-22]
Managerial Optimism The impact of Manager Optimism on prices Synchronization in TSE [Volume 10, Issue 2, 2018, Pages 167-192]
Managerial Overconfidence The Impact of Managerial Overconfidence on Systematic and Unsystematic Risk [Volume 9, Issue 1, 2017, Pages 99-124]
Managerial Overconﬁdence Managerial Overconﬁdence and Financial Restatement: Evidence from Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 169-192]
Managerial Ownership The Relationship between Accounting Conservatism and Efficient Investment [Volume 6, Issue 2, 2014, Pages 167-195]
Mandatory auditor rotation The Effect of Auditor Tenure on Audit Quality [Volume 4, Issue 1, 2012, Pages 81-109]
Marginal Value of Cash Managerial Ability and Marginal Value of Cash(Evidence from Tehran Stock Exchange) [Volume 11, Issue 1, 2019, Pages 69-102]
Marginal Value of Free Cash Flow Managerial Ability and Marginal Value of Cash(Evidence from Tehran Stock Exchange) [Volume 11, Issue 1, 2019, Pages 69-102]
Market anomalies Explaining Of the Accrual Anomaly and Investment Anomaly by Return Dispersion [Volume 9, Issue 1, 2017, Pages 31-66]
Market Leverage Investigating the Factors Affecting the Capital Structure from the Viewpoint of Agency Theory [Volume 3, Issue 1, 2011, Pages 55-89]
Market Performance Impact of social responsibility disclosure on accounting, economic and market based Measures Of corporate performance evaluation [Volume 10, Issue 1, 2018, Pages 187-217]
Market Premium Factor Investigating the Relationship between Size Factor, Value Factor and Market Risk Premium (Complementary or Substitution) in Explaining the Portfolios Excess Returns Changes [Volume 6, Issue 2, 2014, Pages 87-106]
Market uncertainty Investigating Investors' Reaction to firms’ Annual Earnings Announcement with considering the market uncertainty and information uncertainty [Volume 10, Issue 1, 2018, Pages 64-97]
Materiality The Concept of Materiality in Financial Statement Auditing and its Effect on Auditor, s Attention in Manager’s Fraud Detecting Process [Volume 4, Issue 1, 2012, Pages 111-135]
Maturity of debt Investigating the effect of institutional ownership on the relationship between the maturity of short-term debt and the risk of future stock price crash [Volume 11, Issue 1, 2019, Pages 201-228]
Measures of earnings quality Earnings Quality among Companies with Governmental and Non-governmental Major Shareholders in Tehran Stock Exchange [Volume 7, Issue 2, 2015, Pages 149-181]
Monopoly Traditional Teaching Methods vs. Teaching through a Game Board In principles of accounting (1) course [Volume 9, Issue 1, 2017, Pages 1-30]
Multi-factor asset pricing model Developing Fama and French Multi-Factor Pricing Model Using a Fundamental Factor Based on Accounting Characteristics [Volume 12, Issue 2, 2020, Pages 65-103]

N

Narcissism Investigating the Relationship between the Dark Triad of Personality and Opportunistic Decision making of Financial managers in Accounting [Volume 10, Issue 1, 2018, Pages 273-303]
Net Operating Assets An Investigation of the relationship between Net Operating Assets and Stock Returns of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 2, 2011, Pages 89-112]
Net Operating Assets Impact of Financing Methods on Future Stock Returns [Volume 2, Issue 2, 2010, Pages 75-108]
Neural Network Data reduction influence on the accuracy of prediction failure company models [Volume 8, Issue 2, 2016, Pages 151-189]
Non-executive managers Firm and Ownership Characters and Corporate Governance (in the Tehran Stock Exchange) [Volume 3, Issue 1, 2011, Pages 121-143]
Non-family Firms An Investigation of the Earnings Quality of Family Firms and Non-family Firms in Tehran Stock Exchange [Volume 2, Issue 2, 2010, Pages 159-194]
Non-public ownership Earnings Quality among Companies with Governmental and Non-governmental Major Shareholders in Tehran Stock Exchange [Volume 7, Issue 2, 2015, Pages 149-181]

O

Open Trading Days Investigating the effect of Abnormal trades of informed traders on stock liquidity [Volume 11, Issue 1, 2019, Pages 143-169]
Operating cash flow Estimate of Probability of Loss Reversal in Listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2016, Pages 159-188]
Operating Cash flows and Proxies for Cash flows from Operation A Study of Characteristics of Interim Cash Flow Series and Their Proxies and the Ability to Predict Them [Volume 5, Issue 1, 2013, Pages 1-26]
Opportunism perspective Information Asymmetry and Earnings Management: Evidence from Companies Listed on Tehran Stock Exchange (TSE) [Volume 6, Issue 2, 2014, Pages 1-26]
Opportunistic decision making in accounting Investigating the Relationship between the Dark Triad of Personality and Opportunistic Decision making of Financial managers in Accounting [Volume 10, Issue 1, 2018, Pages 273-303]
Optimal Cash Model Financial Constraints and Investment-Cash Flow Sensitivity in Tehran Stock Exchange [Volume 2, Issue 2, 2010, Pages 51-74]
Optimal Leverage An Analysis of the Effects of Growth Opportunities on Financial Leverage of Companies Listed on Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 141-168]
Optimal Leverage Testing the Static Trade-off and Pecking Order Theories in Capital Structure of TSE Accepted Companies [Volume 2, Issue 2, 2010, Pages 133-158]
Optimal Stock Portfolios Selection of optimal stock portfolios using accounting information, value-based information and balanced scorecard information. - Study: Companies listed in Tehran [Volume 11, Issue 2, 2019, Pages 285-320]
Organizational Life Cycle The Coordination Model of Financial Strategy and Organizational Life Cycle with Financial Performance [Volume 7, Issue 2, 2015, Pages 85-116]
Overconfidence Investigating the Mediating Role of Overconfidence on the Effect of Senior Managers' Personality Traits on Financial Distress of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 2, 2020, Pages 271-294]
Overinvestment The Association between Accounting Conservatism and Investment Efficiency in Tehran Stock Exchange (TSE) [Volume 3, Issue 2, 2011, Pages 113-140]
Overinvestment The Impact of Real Earnings Management on Investment Behavior of Companies Listed on Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 55-85]
Over-Investment Managerial Overconﬁdence and Financial Restatement: Evidence from Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 169-192]
Overproduction The Relationship between Absorption Cost Accounting and Real Earnings Management within the Companies Listed on Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 23-24]
Ownership structure Profitability Management and the Effects of Size of Company, Ownership Structure and Corporate governance [Volume 3, Issue 2, 2011, Pages 1-35]
Ownership structure [Volume 5, Issue 2, 2013, Pages 45-70]
Ownership structure Investigation of Interactions between Free Cash Flow, Debt Policy and Ownership Structure Using the Simultaneous Equations System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 165-206]
Ownership structure The Monitoring Role of Ownership Structure and Debt Policy on Controlling Agency Problem of Free Cash Flow of Companies Listed in the Tehran Stock exchange (TSE) [Volume 6, Issue 1, 2014, Pages 63-90]

P

Panel data Investigating the Impact of the Components of Intellectual Capital on the Firm’s Financial Performance: Evidence from Tehran Stock Exchange (TSE) [Volume 3, Issue 2, 2011, Pages 163-197]
Partial Adjustment An Analysis of the Effects of Growth Opportunities on Financial Leverage of Companies Listed on Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 141-168]
Pattern of Reporting A Pattern to present Information of Iranian Firms in the form of Integrated Reporting [Volume 11, Issue 1, 2019, Pages 105-142]
Payment Dispersion Firms' Political Connections and Pays Policies to Board of Directors [Volume 11, Issue 2, 2019, Pages 355-386]
Performance Applying Fuzzy Regression in Defining the Relationship between Board Characteristics and Firm Performance of Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 2, 2012, Pages 119-149]
Performance Size, Value and Momentum Premiums: Evidence from Empirical Pricing Models [Volume 8, Issue 1, 2016, Pages 49-70]
Performance An Investigation of the Relationship between Investor Sentiment and Price Stocks in Tehran Stock Exchange (TSE) [Volume 8, Issue 1, 2016, Pages 103-125]
Performance Extended Abstract A Study of the Interaction between Free Cash Flow and Performance of Companies Listed in Tehran Stock Exchange Using a Three-Stage System of Simultaneous Equations (3SLS) [Volume 8, Issue 1, 2016, Pages 189-223]
Performance Expectancy The study of Institutional Pressures Effects on Accountants' Intentions of Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of Technology [Volume 12, Issue 2, 2020, Pages 27-63]
Performance Measurement Extended Abstract Investigating the Necessity and Usefulness of Establishing Conceptual Framework Based on Accounting Standards for Municipalities [Volume 5, Issue 1, 2013, Pages 191-217]
Performance Measurement Systems The Association between Organizational Culture and Performance Measurement Systems in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 127-163]
Performance Measurement Systems A Review of the Role of Contractibility in Performance Measurement System (Case Study: Mashhad Municipality) [Volume 12, Issue 1, 2020, Pages 263-298]
Performance Measures Recognizing Risk Factors Affecting Fraud Probability in Financial Reporting from Auditors' Viewpoint and Its Impact on Firms' Performance [Volume 6, Issue 1, 2014, Pages 141-173]
Persistence Classification The Study of the Effect of Measurement Subjectivity on the Forecasting of Persistent and Non-Persistent Components of Earnings by Financial Analysts [Volume 10, Issue 1, 2018, Pages 126-148]
Personality Traits Investigating the Mediating Role of Overconfidence on the Effect of Senior Managers' Personality Traits on Financial Distress of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 2, 2020, Pages 271-294]
Plagiarism Identifying Factors Influencing Tendency to Cheat in Accounting by Emphasizing Fraud Triangle Theory [Volume 12, Issue 2, 2020, Pages 135-160]
Political Connections Firms' Political Connections and Pays Policies to Board of Directors [Volume 11, Issue 2, 2019, Pages 355-386]
Political Connections The interactive effect of the auditor's size on the relationship between political connections, financial helplessness and agency costs in the Companies admitted to the Tehran Stock Exchange. [Volume 11, Issue 2, 2019, Pages 1-34]
Portfolio Optimization The Role of Stock Price Synchronicity on Portfolio Optimization [Volume 11, Issue 2, 2019, Pages 35-82]
Price dividend ratio A Study of the Effects of Company Size on Systematic Risk Based on the Capital Asset Pricing Model [Volume 4, Issue 1, 2012, Pages 27-47]
Principles of Accounting (1) Traditional Teaching Methods vs. Teaching through a Game Board In principles of accounting (1) course [Volume 9, Issue 1, 2017, Pages 1-30]
Product Diversification Assess different aspects of the company's growth in different periods of product diversification [Volume 10, Issue 1, 2018, Pages 98-125]
Product Market Competition A study on the relationship between Cost leadership strategy, Market Competition, and earnings management in the Tehran Stock Exchange (TSE) [Volume 10, Issue 1, 2018, Pages 218-243]
Product Market Competition Control Mechanisms, CEO Power and Firm Value [Volume 11, Issue 2, 2019, Pages 151-182]
Professional Judgment The Concept of Materiality in Financial Statement Auditing and its Effect on Auditor, s Attention in Manager’s Fraud Detecting Process [Volume 4, Issue 1, 2012, Pages 111-135]
Profitability ratio Comparative study of different levels of industry concentration on financial indicators [Volume 10, Issue 1, 2018, Pages 149-186]
Proprietary Costs of Competition The effect of Competition Proprietary Costs on relationship between sales and cash flow Instability and Financial Statement Comparability [Volume 11, Issue 2, 2019, Pages 387-419]
Prospect Theory Examining the Importance of Achieving Last Year’s Earnings Threshold: An Investor’s Perception [Volume 6, Issue 1, 2014, Pages 175-194]
Prospect Theory An investigation of earnings management to avoid losses and earnings decreases and the implementation of Prospects Theory to explain its motives [Volume 8, Issue 2, 2016, Pages 191-223]
Psychopathy Investigating the Relationship between the Dark Triad of Personality and Opportunistic Decision making of Financial managers in Accounting [Volume 10, Issue 1, 2018, Pages 273-303]
Public ownership Earnings Quality among Companies with Governmental and Non-governmental Major Shareholders in Tehran Stock Exchange [Volume 7, Issue 2, 2015, Pages 149-181]
Public Universities Identifying barriers and constraints to implement reforms in the financial and operational accountability systems of public universities [Volume 8, Issue 2, 2016, Pages 1-29]

R

Rank performance Explaining the Relationship Indices of the Performance Evaluation and Rank Performance with the Growth of the Companies [Volume 6, Issue 1, 2014, Pages 1-28]
R & D Estimate of Probability of Loss Reversal in Listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2016, Pages 159-188]
Reference Point Examining the Importance of Achieving Last Year’s Earnings Threshold: An Investor’s Perception [Volume 6, Issue 1, 2014, Pages 175-194]
Refoms Identifying barriers and constraints to implement reforms in the financial and operational accountability systems of public universities [Volume 8, Issue 2, 2016, Pages 1-29]
Required Return Market Anomalies and Abnormal Returns [Volume 8, Issue 1, 2016, Pages 127-158]
Restatement Modeling Financial Reporting Bias [(Articles in Press)]
Restatement of Financial Statements Investigation of the Impact of Earnings Quality on Restatement of Financial Statements [Volume 7, Issue 2, 2015, Pages 59-84]
Restructuring Life cycle, Corporate Failure and Restructuring Strategies: Evidences of Tehran Security Exchange [Volume 11, Issue 1, 2019, Pages 229-260]
Return dispersion Explaining Of the Accrual Anomaly and Investment Anomaly by Return Dispersion [Volume 9, Issue 1, 2017, Pages 31-66]
Return on Assets Applying Fuzzy Regression in Defining the Relationship between Board Characteristics and Firm Performance of Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 2, 2012, Pages 119-149]
Return on Assets The Relationship between Absorption Cost Accounting and Real Earnings Management within the Companies Listed on Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 23-24]
Revenue Growth and Asset Growth Assess different aspects of the company's growth in different periods of product diversification [Volume 10, Issue 1, 2018, Pages 98-125]
Risk Factors Recognizing Risk Factors Affecting Fraud Probability in Financial Reporting from Auditors' Viewpoint and Its Impact on Firms' Performance [Volume 6, Issue 1, 2014, Pages 141-173]
Risk-Taking Corporate Life Cycle, Risk-Taking and Investor Sentiment: Evidence from Tehran Stock Exchange [Volume 10, Issue 1, 2018, Pages 1-29]

S

Scientific Research Method A Study of the Structure and Framework of Scientific Articles in International Accounting Journals [Volume 10, Issue 2, 2018, Pages 251-282]
SEM-PLS CEO narcissism impacts on earnings management and financial performance [Volume 8, Issue 2, 2016, Pages 123-149]
Sensitivity Financial Constraints Financial Constraints and Investment-Cash Flow Sensitivity in Tehran Stock Exchange [Volume 2, Issue 2, 2010, Pages 51-74]
SG&A Expenses Fundamental Analysis of Costs and Cost Sticky Behavior Emphasizing Scope Changes in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 151-177]
Simultaneous-Equation Investigation of Interactions between Free Cash Flow, Debt Policy and Ownership Structure Using the Simultaneous Equations System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 165-206]
Size Factor Investigating the Relationship between Size Factor, Value Factor and Market Risk Premium (Complementary or Substitution) in Explaining the Portfolios Excess Returns Changes [Volume 6, Issue 2, 2014, Pages 87-106]
Size of Company Profitability Management and the Effects of Size of Company, Ownership Structure and Corporate governance [Volume 3, Issue 2, 2011, Pages 1-35]
Social Comparison Theory Firms' Political Connections and Pays Policies to Board of Directors [Volume 11, Issue 2, 2019, Pages 355-386]
Spare Debt Capacity The Impact of Financial Flexibility on Investment Ability and Firm’s Value Enhancing [Volume 4, Issue 2, 2012, Pages 53-76]
Speed of Adjustment of Stock Price The Impact of Financial Reporting Quality on Interaction between Agency Costs and Speed of Adjustment of Stock Price [Volume 10, Issue 2, 2018, Pages 31-62]
Speed of Corporate Financial Reporting The Relationship between privatization and Corporate Governance Mechanisms with Speed of Corporate Financial Reporting and Financial Performance [Volume 6, Issue 1, 2014, Pages 115-140]
Speed of Price Adjustment Investigating the Relationship between Speed of Price Adjustment and Earnings Quality of Listed Companies in Tehran Stock Exchange (TSE) [Volume 6, Issue 2, 2014, Pages 27-52]
Stock exchange The Impact of Institutional and Governmental Ownership on Audit Fees (Firms Listed in Tehran Stock Exchange) [Volume 7, Issue 1, 2015, Pages 127-162]
Stock liquidity The Role of Stocks' Trading Characteristics in Stock Liquidity in Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2011, Pages 1-27]
Stock liquidity proxies The Role of Stocks' Trading Characteristics in Stock Liquidity in Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2011, Pages 1-27]
Stock Price Investigating the Effects of Predicted Profits on Stock Price of Listed Companies in Tehran Stock [Volume 8, Issue 1, 2016, Pages 71-102]
Stock price crash risk A Study of the Relationship between Management Ability with Investment Efficiency and Stock Price Crash Risk [Volume 9, Issue 2, 2017, Pages 93-119]
Stock price crash risk Presented a model for explaining the stock price crash risk with mediating role of agency cost [Volume 12, Issue 2, 2020, Pages 323-352]
Stock Price Synchronicity The impact of Manager Optimism on prices Synchronization in TSE [Volume 10, Issue 2, 2018, Pages 167-192]
Stock Price Synchronicity The Role of Stock Price Synchronicity on Portfolio Optimization [Volume 11, Issue 2, 2019, Pages 35-82]
Stock return An Investigation of the relationship between Net Operating Assets and Stock Returns of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 2, 2011, Pages 89-112]
Stock return The Impact of Financial Flexibility on Investment Ability and Firm’s Value Enhancing [Volume 4, Issue 2, 2012, Pages 53-76]
Stock return An Investigation of the Earnings Quality of Family Firms and Non-family Firms in Tehran Stock Exchange [Volume 2, Issue 2, 2010, Pages 159-194]
Stock return Investigating the Relationship between Disclosure Quality and Stock Return of the Companies Listed in Tehran Stock Exchange: Using a Simultaneous Equations System [Volume 7, Issue 2, 2015, Pages 219-244]
Stock return Estimate of Probability of Loss Reversal in Listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2016, Pages 159-188]
Stock return Comparative study of different levels of industry concentration on financial indicators [Volume 10, Issue 1, 2018, Pages 149-186]
Stock returns Persistence of Components of Industry-wide and Firm-Specific Earnings [Volume 9, Issue 2, 2017, Pages 63-92]
Structural Characteristics Effective Factors on Disclosure Quality of the Firms Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 49-79]
Structural Equation Modeling Investigating the Effect of Transformational Client Leadership on Auditor’s Judgment and the Mediating Role of Client Identification [Volume 11, Issue 1, 2019, Pages 29-67]
Stuctural Capital Coefficient Examining the Impact of Intellectual Capital on Improving Financial Reporting Quality of the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 75-99]
Subjective Degree of Investor's Optimism-Pessimism A Comparison of Portfolio Selection Models Based On the Random and the Fuzzy Random Security Returns in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 171-196]
Subjectivity Classification The Study of the Effect of Measurement Subjectivity on the Forecasting of Persistent and Non-Persistent Components of Earnings by Financial Analysts [Volume 10, Issue 1, 2018, Pages 126-148]
Surplus Free Cash Flows Investigation of the Relationship between Surplus Free Cash Flows and Earnings Management, with an Emphasis on the Moderating Role of Audit Quality (Evidence from Tehran Stock Exchange) [Volume 9, Issue 1, 2017, Pages 67-97]
Switching Cost The Relationship between Environmental Management Systems and Financial Performance with Emphasis on Market Factors [Volume 10, Issue 1, 2018, Pages 244-272]
Systematic Risk The Impact of Managerial Overconfidence on Systematic and Unsystematic Risk [Volume 9, Issue 1, 2017, Pages 99-124]
Systematic risk (Beta) A Study of the Effects of Company Size on Systematic Risk Based on the Capital Asset Pricing Model [Volume 4, Issue 1, 2012, Pages 27-47]

T

Technical Analysis Determining Appropriate Criteria for Company Analysis and Selecting Appropriate Company for Investment [Volume 7, Issue 1, 2015, Pages 102-135]
Tehran Stock Exchange Fundamental Analysis of Costs and Cost Sticky Behavior Emphasizing Scope Changes in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 151-177]
Tehran Stock Exchange DEA Method of Choosing Optimum Portfolio in Accordance with Stock Liquidity: The Case Study of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 27-52]
Tehran Stock Exchange A Study of Family and Non-family Ownership Influence on Conservatism in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 53-86]
Tehran Stock Exchange The Effect of Competition in Product Market on the Degree of Relationship between Capital Structure and Business Enterprise Performance [Volume 6, Issue 2, 2014, Pages 107-129]
Tehran Stock Exchange The Role of Stocks' Trading Characteristics in Stock Liquidity in Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2011, Pages 1-27]
Tehran Stock Exchange Financial Constraints and Investment-Cash Flow Sensitivity in Tehran Stock Exchange [Volume 2, Issue 2, 2010, Pages 51-74]
Tehran Stock Exchange Investigation of the Impact of Earnings Quality on Restatement of Financial Statements [Volume 7, Issue 2, 2015, Pages 59-84]
Tehran Stock Exchange Investigating the Relationship between Disclosure Quality and Stock Return of the Companies Listed in Tehran Stock Exchange: Using a Simultaneous Equations System [Volume 7, Issue 2, 2015, Pages 219-244]
Tehran Stock Exchange A Study of the Relationship between Management Ability with Investment Efficiency and Stock Price Crash Risk [Volume 9, Issue 2, 2017, Pages 93-119]
Tehran Stock Exchange Corporate Life Cycle, Risk-Taking and Investor Sentiment: Evidence from Tehran Stock Exchange [Volume 10, Issue 1, 2018, Pages 1-29]
Tehran Stock Exchange The Role of Intellectual Capital in Financial Distress Prediction [Volume 10, Issue 2, 2018, Pages 137-165]
Tehran Stock Exchange (TSE) Investigating the Impact of the Components of Intellectual Capital on the Firm’s Financial Performance: Evidence from Tehran Stock Exchange (TSE) [Volume 3, Issue 2, 2011, Pages 163-197]
Tendency to Cheat Identifying Factors Influencing Tendency to Cheat in Accounting by Emphasizing Fraud Triangle Theory [Volume 12, Issue 2, 2020, Pages 135-160]
The Assumption of Rational Expectations Market Anomalies and Abnormal Returns [Volume 8, Issue 1, 2016, Pages 127-158]
The chairman and CEO/chair duality Investigating the Relationship between Corporate Governance and the Level of Voluntary Disclosure of the Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 201-228]
The Deliberate ecision Theory Investigating the Effect of Financial Reporting Quality and Information Asymmetry on Stock Price Delay [Volume 8, Issue 1, 2016, Pages 1-22]
The level of voluntary disclosure Investigating the Relationship between Corporate Governance and the Level of Voluntary Disclosure of the Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 201-228]
The percentage of independent directors Investigating the Relationship between Corporate Governance and the Level of Voluntary Disclosure of the Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 201-228]
Time-series A Study of Characteristics of Interim Cash Flow Series and Their Proxies and the Ability to Predict Them [Volume 5, Issue 1, 2013, Pages 1-26]
TOPSIS Explaining the Relationship Indices of the Performance Evaluation and Rank Performance with the Growth of the Companies [Volume 6, Issue 1, 2014, Pages 1-28]
Trading Value Investigating the effect of Abnormal trades of informed traders on stock liquidity [Volume 11, Issue 1, 2019, Pages 143-169]
Transformational Client Leadership Investigating the Effect of Transformational Client Leadership on Auditor’s Judgment and the Mediating Role of Client Identification [Volume 11, Issue 1, 2019, Pages 29-67]
Type of ultimate ownership The moderating effect of the type of firms’ ultimate ownership on the relationship between dividends and earnings quality [Volume 10, Issue 2, 2018, Pages 63-100]

U

Uncertainty Sensitivity to returns due to uncertainty changes of earnings [Volume 8, Issue 2, 2016, Pages 41-64]
Underinvestment The Association between Accounting Conservatism and Investment Efficiency in Tehran Stock Exchange (TSE) [Volume 3, Issue 2, 2011, Pages 113-140]
Underinvestment The Impact of Real Earnings Management on Investment Behavior of Companies Listed on Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 55-85]
Underinvestment Extended Abstract Investigation of Interactive Effect Accounting Information Quality and Information Asymmetry on Inefficient Investment Tehran Stock Exchange (TSE) [Volume 7, Issue 1, 2015, Pages 73-102]
Unexpected earnings Investigating Investors' Reaction to firms’ Annual Earnings Announcement with considering the market uncertainty and information uncertainty [Volume 10, Issue 1, 2018, Pages 64-97]
Unexpected earnings The effect of Earnings Co-movement on Quarterly Earnings Response Coefficient [Volume 12, Issue 2, 2020, Pages 161-192]
Unified Theory of Acceptance and Use of Technology The study of Institutional Pressures Effects on Accountants' Intentions of Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of Technology [Volume 12, Issue 2, 2020, Pages 27-63]
Unsystematic Risk The Impact of Managerial Overconfidence on Systematic and Unsystematic Risk [Volume 9, Issue 1, 2017, Pages 99-124]
Upward and Downward Earnings management - Cosmetic earnings (losses) and debt management with emphasis on corporate governance role [Volume 12, Issue 2, 2020, Pages 1-26]

V

Value-Based Information Selection of optimal stock portfolios using accounting information, value-based information and balanced scorecard information. - Study: Companies listed in Tehran [Volume 11, Issue 2, 2019, Pages 285-320]
Value Enhancing The Impact of Financial Flexibility on Investment Ability and Firm’s Value Enhancing [Volume 4, Issue 2, 2012, Pages 53-76]
Value Factor Investigating the Relationship between Size Factor, Value Factor and Market Risk Premium (Complementary or Substitution) in Explaining the Portfolios Excess Returns Changes [Volume 6, Issue 2, 2014, Pages 87-106]
Volume of Stock Transaction Investigating the Effects of Predicted Profits on Stock Price of Listed Companies in Tehran Stock [Volume 8, Issue 1, 2016, Pages 71-102]