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 Delay in Auditor Report The Effect of Information Risk on the Relationship between Abnormal Audit Report Delays and Abnormal Stock Returns [Volume 13, Issue 1, 2021, Pages 31-66]
  • 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]
  • Abnormal Return The Effect of Information Risk on the Relationship between Abnormal Audit Report Delays and Abnormal Stock Returns [Volume 13, Issue 1, 2021, Pages 31-66]
  • Abnormal Returns The Effect of Delayed Quarterly Earnings Announcements on Abnormal Returns by Considering the Moderating Role of Earnings Manipulation [Volume 15, Issue 1, 2023, Pages 227-257]
  • Accounting agency theory Modeling The Maturity of Critical Accounting and the Quality of Social Benefits with an Emphasis on The Role of Agency Theory [(Articles in Press)]
  • Accounting Distortions Investigating the Impact of Culture on Accounting Distortions [Volume 13, Issue 1, 2021, Pages 1-29]
  • 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 Functions Conceptualizing and Presenting the Model of Eethnic Factors Affecting Accounting Function in Iran [Volume 15, Issue 2, 2023, Pages 105-139]
  • 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 Quality Assessing the quality level of information after implementing the standards and establishing accrual accounting in the public sector based on the financial reporting cycle [Volume 14, Issue 1, 2022, Pages 213-238]
  • 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]
  • Accrual Anomaly Comparison of the ability of AdaBoost machine learning algorithm to explain the accrual anomaly using arbitrage pricing model, capital asset pricing model and Fama-French five-factor model [Volume 13, Issue 1, 2021, Pages 261-298]
  • Accrual Earning Management Review Fixed Assets Disposal as a Method of Real Earnings Management [Volume 14, Issue 1, 2022, Pages 89-118]
  • Accrual items Identifying the Most Important Factors Affecting Accruals Iran's Capital Market and Examining How They Affect Over Time [Volume 15, Issue 2, 2023, Pages 34-70]
  • 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]
  • Adjustment of Capital Structure Adjustment of Capital Structure in Dealing With Financial Helplessness in Companies Admitted to Tehran Stock Exchange [Volume 14, Issue 2, 2022, Pages 163-190]
  • Advertising Cost The Effect of Advertising Cost on Tax Avoidance with Emphasis on the Role of Information Ambiguity and Ownership Concentration [Volume 15, Issue 1, 2023, Pages 89-118]
  • 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 Problem The Effect of Cost Stickiness on Firm Value by Considering the Resource Adjustment Cost and Agency Problem [Volume 14, Issue 2, 2022, Pages 39-64]
  • 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 [Volume 13, Issue 1, 2021, Pages 335-377]
  • 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]
  • Arbitrage Pricing Model Comparison of the ability of AdaBoost machine learning algorithm to explain the accrual anomaly using arbitrage pricing model, capital asset pricing model and Fama-French five-factor model [Volume 13, Issue 1, 2021, Pages 261-298]
  • 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 103-132]
  • 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 231-268]
  • 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 mergers Audit Firms’ Mergers and Audit Report Lag: Examining Contradictory Arguments [Volume 14, Issue 1, 2022, Pages 277-309]
  • 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 Firms Balanced Scorecard and Strategy Map for Iranian Audit Firms [Volume 13, Issue 2, 2021, Pages 343-386]
  • 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 Identifying and conceptualizing the effective factors on professional turnover intention in Audit profession [Volume 13, Issue 2, 2021, Pages 269-309]
  • 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 judgment The Effect of Perspective-taking and Incentives on Auditors’ Professional Skepticism [Volume 15, Issue 2, 2023, Pages 1-33]
  • 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]
  • Auditors'' Cognitive Styles Designing a Model of Auditors'''' Cognitive Styles and Evaluating the Axes Identified in the Auditing Profession [Volume 14, Issue 2, 2022, Pages 258-315]
  • 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]
  • Auditor size Audit quality and labour investment efficiency [Volume 16, Issue 1, 2024]
  • 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]
  • Auditors’ Turnover Intention The Impact of Workload, Work-Life Balance, and Motivation on Auditor Turnover Intentions: A Mediation and Moderation Analysis [(Articles in Press)]
  • 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 lag Audit Firms’ Mergers and Audit Report Lag: Examining Contradictory Arguments [Volume 14, Issue 1, 2022, Pages 277-309]
  • 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]
  • Balanced Scorecard Balanced Scorecard and Strategy Map for Iranian Audit Firms [Volume 13, Issue 2, 2021, Pages 343-386]
  • Banking Industry Assessing the Financial Stability Indicators of Commercial Banks from the Experts point of View [Volume 11, Issue 2, 2019, Pages 207-251]
  • Bank Melli Identification and Ranking of Cost Reduction Challenges from the Viewpoint of Bank Melli Managers and Experts Using the Fuzzy Hierarchical Analysis Method [Volume 15, Issue 2, 2023, Pages 320-356]
  • Bankruptcy Data reduction influence on the accuracy of prediction failure company models [Volume 8, Issue 2, 2016, Pages 151-189]
  • Bankruptcy Risk Adjustment of Capital Structure in Dealing With Financial Helplessness in Companies Admitted to Tehran Stock Exchange [Volume 14, Issue 2, 2022, Pages 163-190]
  • Bayesian approach Designing structures that affect performance-based budgeting with emphasis on actor network theory [Volume 14, Issue 2, 2022, Pages 1-37]
  • 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 Director’s Compensation Board Compensation and Future Financial Distress with Emphasis on Firm Life Cycle Stages [(Articles in Press)]
  • 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]
  • Busyness of Board Members Board Busyness and Financial Decisions with Emphasis on Firm’s Life Cycle Stages [Volume 15, Issue 2, 2023, Pages 211-245]

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 Comparison of the ability of AdaBoost machine learning algorithm to explain the accrual anomaly using arbitrage pricing model, capital asset pricing model and Fama-French five-factor model [Volume 13, Issue 1, 2021, Pages 261-298]
  • 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]
  • Capital Structure The effect of risk management on the speed of adjusting financial leverage in the life cycle stages of companies [Volume 14, Issue 1, 2022, Pages 59-88]
  • Capital Structure Adjustment of Capital Structure in Dealing With Financial Helplessness in Companies Admitted to Tehran Stock Exchange [Volume 14, Issue 2, 2022, Pages 163-190]
  • Cash 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 Flow Statement Firm’s Life Cycle and Trade Credit [Volume 14, Issue 2, 2022, Pages 139-162]
  • Cash Flow Volatility Customer Concentration and Leverage Adjustment Speed: The Mediating Role of Cash Flow Volatility [Volume 16, Issue 1, 2024]
  • Cash Holding Financial Constraints and Investment-Cash Flow Sensitivity in Tehran Stock Exchange [Volume 2, Issue 2, 2010, Pages 51-74]
  • Cash Holding The relationship of Uncertainty with cash and inventory holdings [Volume 14, Issue 2, 2022, Pages 221-251]
  • 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 321-350]
  • Catering Theory Stock mispricing and firms investment behavior: Evidence from stockholders catering theory [Volume 8, Issue 2, 2016, Pages 93-122]
  • Cement Industry Develop a model for improving the financial performance of cement companies based on management accounting tools and their prioritization [Volume 13, Issue 2, 2021, Pages 227-267]
  • CEO Ability The Effect of CEO Career Concerns on Optimistic Disclosure Tone [Volume 15, Issue 1, 2023, Pages 63-87]
  • CEO Career Concerns The Effect of CEO Career Concerns on Optimistic Disclosure Tone [Volume 15, Issue 1, 2023, Pages 63-87]
  • CEO Media Exposure CEO Media Exposure and Stock Price Synchronicity: Simultaneous Equations System [Volume 13, Issue 2, 2021, Pages 197-226]
  • 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]
  • Characteristics of managers'؛ ability The effect of managers' ability characteristics on voluntary information disclosure [Volume 16, Issue 1, 2024]
  • 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]
  • Coercive 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]
  • Company Analysis Determining Appropriate Criteria for Company Analysis and Selecting Appropriate Company for Investment [Volume 7, Issue 1, 2015, Pages 102-135]
  • Company Bankruptcy Adjustment of Capital Structure in Dealing With Financial Helplessness in Companies Admitted to Tehran Stock Exchange [Volume 14, Issue 2, 2022, Pages 163-190]
  • Compensation of Board of Directors Firms' Political Connections and Pays Policies to Board of Directors [Volume 11, Issue 2, 2019, Pages 355-386]
  • Competency and Performance of Internal Audit Work A Model for Identification of Internal Audit Quality Criteria From the perspective of professional experts [Volume 12, Issue 2, 2020, Pages 293-319]
  • 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]
  • Conceptualization of Ethnicity in Accounting Conceptualizing and Presenting the Model of Eethnic Factors Affecting Accounting Function in Iran [Volume 15, Issue 2, 2023, Pages 105-139]
  • 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]
  • Corporate Board the Impact of Corporate Governance Mechanisms on Readability of Audit Report [Volume 12, Issue 2, 2020, Pages 231-268]
  • Corporate Citizenship Reporting Value Creating of Banks' Corporate Citizenship Reporting [Volume 14, Issue 2, 2022, Pages 99-138]
  • 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 the Impact of Corporate Governance Mechanisms on Readability of Audit Report [Volume 12, Issue 2, 2020, Pages 231-268]
  • Corporate Governance Large Shareholder Portfolio Diversification, Earnings and Disclosure Quality and Intra-Industry Connectedness [Volume 14, Issue 1, 2022, Pages 119-150]
  • Corporate Governance The Level of Compliance with Corporate Governance Requirements in Companies Listed in Tehran Stock Exchange [Volume 14, Issue 2, 2022, Pages 253-284]
  • Corporate Governance The Effect of Tax Strategy on the optimal use of Resources by Management with an Emphasis on the Manager Competence and Corporate Governance [(Articles in Press)]
  • Corporate Governance   Cosmetic Earnings (Losses) and Debt Management with Emphasis on Corporate Governance Role [Volume 12, Issue 2, 2020, Pages 1-26]
  • 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 Life Cycle The effect of risk management on the speed of adjusting financial leverage in the life cycle stages of companies [Volume 14, Issue 1, 2022, Pages 59-88]
  • Corporate Life Cycle Firm’s Life Cycle and Trade Credit [Volume 14, Issue 2, 2022, Pages 139-162]
  • Corporate Life Cycle Board Busyness and Financial Decisions with Emphasis on Firm’s Life Cycle Stages [Volume 15, Issue 2, 2023, Pages 211-245]
  • Corporate Life Cycle Board Compensation and Future Financial Distress with Emphasis on Firm Life Cycle Stages [(Articles in Press)]
  • 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 The Investigating of Relationship Tax Avoidance and Managerial Empire-Building, Considering Corporate Social Responsibility [Volume 15, Issue 2, 2023, Pages 246-291]
  • 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]
  • Corruption Perception Index The impact of financial corruption on the Fraud [Volume 14, Issue 2, 2022, Pages 191-220]
  • Cosmetic Earnings 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]
  • 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]
  • Cost Reduction Challenges Identification and Ranking of Cost Reduction Challenges from the Viewpoint of Bank Melli Managers and Experts Using the Fuzzy Hierarchical Analysis Method [Volume 15, Issue 2, 2023, Pages 320-356]
  • Costs Stickiness Employees Skill and Sticky Wages [Volume 12, Issue 2, 2020, Pages 103-132]
  • 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 Stickiness The Effect of Cost Stickiness on Firm Value by Considering the Resource Adjustment Cost and Agency Problem [Volume 14, Issue 2, 2022, Pages 39-64]
  • 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]
  • Creative Accounting A Model for Identifying and Explaining the Themes of Creative Accounting: with the Approach of Thematic Analysis and Fuzzy DEMATEL [Volume 15, Issue 1, 2023, Pages 327-363]
  • Critical accounting Modeling The Maturity of Critical Accounting and the Quality of Social Benefits with an Emphasis on The Role of Agency Theory [(Articles in Press)]
  • Critical ethics Modeling The Maturity of Critical Accounting and the Quality of Social Benefits with an Emphasis on The Role of Agency Theory [(Articles in Press)]
  • Cross sectional models Explaining Of the Accrual Anomaly and Investment Anomaly by Return Dispersion [Volume 9, Issue 1, 2017, Pages 31-66]
  • Culture Investigating the Impact of Culture on Accounting Distortions [Volume 13, Issue 1, 2021, Pages 1-29]
  • 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 Abnormal Returns Accounting information quality and cumulative abnormal return with emphasis on institutional ownership and trading volume: A linear and nonlinear approach [Volume 14, Issue 1, 2022, Pages 151-188]
  • 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]
  • Customer Concentration Customer Concentration and Leverage Adjustment Speed: The Mediating Role of Cash Flow Volatility [Volume 16, Issue 1, 2024]

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]
  • Delayed Earnings Announcement The Effect of Delayed Quarterly Earnings Announcements on Abnormal Returns by Considering the Moderating Role of Earnings Manipulation [Volume 15, Issue 1, 2023, Pages 227-257]
  • 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]
  • Determinants The Level of Compliance with Corporate Governance Requirements in Companies Listed in Tehran Stock Exchange [Volume 14, Issue 2, 2022, Pages 253-284]
  • Disclosure Level Providing a model of relationship between factors affecting the level of disclosure of environmental, social and economic information of companies and information asymmetry based on positive accounting theories with the industry impact approach [Volume 13, Issue 1, 2021, Pages 225-260]
  • Disclosure of Financial and Non-Financial Information Value Creating of Banks' Corporate Citizenship Reporting [Volume 14, Issue 2, 2022, Pages 99-138]
  • 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 321-350]
  • Disclosure quality Large Shareholder Portfolio Diversification, Earnings and Disclosure Quality and Intra-Industry Connectedness [Volume 14, Issue 1, 2022, Pages 119-150]
  • 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]
  • Down-to-Up Volatility The Effect of Risk Disclosure and its Types on Crash Stock Price Risk [Volume 12, Issue 2, 2020, Pages 191-229]
  • 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 the probability of earnings manipulation: by considering product market competition [Volume 14, Issue 2, 2022, Pages 65-97]
  • Earnings informativeness Identifying Factors Influencing Tendency to Cheat in Accounting by Emphasizing Fraud Triangle Theory [Volume 12, Issue 2, 2020, Pages 133-158]
  • Earnings informativeness The effect of Earnings Co-movement on Quarterly Earnings Response Coefficient [Volume 12, Issue 2, 2020, Pages 159-190]
  • 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 Management Identifying the Effect of Earnings Management on Measures of Tax Avoidance: Implications for Empirical Research [Volume 14, Issue 1, 2022, Pages 239-276]
  • Earnings Management Identifying the Most Important Factors Affecting Accruals Iran's Capital Market and Examining How They Affect Over Time [Volume 15, Issue 2, 2023, Pages 34-70]
  • Earnings Manipulation The effect of earnings co-movement on the probability of earnings manipulation: by considering product market competition [Volume 14, Issue 2, 2022, Pages 65-97]
  • Earnings Manipulation The Effect of Delayed Quarterly Earnings Announcements on Abnormal Returns by Considering the Moderating Role of Earnings Manipulation [Volume 15, Issue 1, 2023, Pages 227-257]
  • 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 Identifying Factors Influencing Tendency to Cheat in Accounting by Emphasizing Fraud Triangle Theory [Volume 12, Issue 2, 2020, Pages 133-158]
  • Earnings Response Coefficient The effect of Earnings Co-movement on Quarterly Earnings Response Coefficient [Volume 12, Issue 2, 2020, Pages 159-190]
  • 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]
  • Effectiveness Relationship between the attributes of the internal audit activity and the adoption and implementation of international financial reporting standards [Volume 13, Issue 2, 2021, Pages 311-341]
  • Effectiveness of Management Accountants Skills, Influence, and Effectiveness of Management Accountants [Volume 14, Issue 1, 2022, Pages 311-343]
  • 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 103-132]
  • 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 financial audit Provide an Environmental Financial Auditing Pattern to Monitor Iranian State-owned Companies [Volume 14, Issue 1, 2022, Pages 37-58]
  • 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 [Volume 13, Issue 1, 2021, Pages 161-189]
  • Ethical reasoning Iranian Auditors' Competence in Maintaining Independence in a Conflict with Client Management [Volume 5, Issue 2, 2013, Pages 97-126]
  • Ethnic Factors Conceptualizing and Presenting the Model of Eethnic Factors Affecting Accounting Function in Iran [Volume 15, Issue 2, 2023, Pages 105-139]
  • 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]
  • Expected stock returns Comparison of explanatory power of linear in models predicts expected stock returns [Volume 13, Issue 2, 2021, Pages 1-35]
  • 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]
  • Fama-French Five-Factor Model Comparison of the ability of AdaBoost machine learning algorithm to explain the accrual anomaly using arbitrage pricing model, capital asset pricing model and Fama-French five-factor model [Volume 13, Issue 1, 2021, Pages 261-298]
  • 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]
  • FDEMATEL Process A Model for Identifying and Explaining the Themes of Creative Accounting: with the Approach of Thematic Analysis and Fuzzy DEMATEL [Volume 15, Issue 1, 2023, Pages 327-363]
  • 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]
  • Female Auditors Investigating the Effect of Female Auditors’ Glass Ceiling Beliefs on Tenure Intentions: The Mediating Variable Role of Psychological Empowerment [Volume 13, Issue 2, 2021, Pages 37-68]
  • 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 Decisions Board Busyness and Financial Decisions with Emphasis on Firm’s Life Cycle Stages [Volume 15, Issue 2, 2023, Pages 211-245]
  • 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 Distress Board Compensation and Future Financial Distress with Emphasis on Firm Life Cycle Stages [(Articles in Press)]
  • 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 Investigating the interrelationship of corporate water reporting with financial performance and firm value using the system of simultaneous equations [Volume 16, Issue 1, 2024]
  • 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 Opacity The effect of Financial Statement Comparability on Value Relevance of Earning and Book value with Emphasis on Financial Reporting Opacity and Internal Control Weakness [Volume 13, Issue 1, 2021, Pages 379-409]
  • 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 reporting quality The effect of internal audit effectiveness and quality of financial reporting on information asymmetry between manager and auditor [Volume 13, Issue 1, 2021, Pages 101-129]
  • Financial reporting quality The Effect of CEO's financial knowledge on Audit Quality: Considering the Moderating Effect of Managerial Ability CEO's financial knowledge [Volume 13, Issue 1, 2021, Pages 299-334]
  • Financial reporting quality Presenting the Developed Model of Fraud Prediction Considering Financial Reporting Quality and Audit Quality Criteria [Volume 15, Issue 1, 2023, Pages 259-287]
  • 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 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]
  • 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 statement comparability The effect of Financial Statement Comparability on Value Relevance of Earning and Book value with Emphasis on Financial Reporting Opacity and Internal Control Weakness [Volume 13, Issue 1, 2021, Pages 379-409]
  • Financial Strategy The Coordination Model of Financial Strategy and Organizational Life Cycle with Financial Performance [Volume 7, Issue 2, 2015, Pages 85-116]
  • 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]
  • 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]
  • Firm Life Cycle The Analysis of Matching Quality and Misstatement Financial Reporting over the Firm Life Cycle [Volume 15, Issue 2, 2023, Pages 292-319]
  • 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 [Volume 13, Issue 1, 2021, Pages 161-189]
  • Fraud The impact of financial corruption on the Fraud [Volume 14, Issue 2, 2022, Pages 191-220]
  • Fraud The effect of organizational paranoid on fraud in the financial reporting system with the mediation of organizational loyalty [Volume 16, Issue 1, 2024]
  • Fraud Detection Presenting the Developed Model of Fraud Prediction Considering Financial Reporting Quality and Audit Quality Criteria [Volume 15, Issue 1, 2023, Pages 259-287]
  • Fraud Detection Capability The study of the relationship between Personality Types, Experience, Gender, and external Auditors' Fraud Detection Capability (The mediating effects of Professional Skepticism) [Volume 13, Issue 1, 2021, Pages 67-100]
  • Fraud Triangle Presenting the Developed Model of Fraud Prediction Considering Financial Reporting Quality and Audit Quality Criteria [Volume 15, Issue 1, 2023, Pages 259-287]
  • 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]
  • Future Study The Future Study of Human Rights Accounting: A Scenario Analysis Approach [Volume 14, Issue 2, 2022, Pages 317-351]
  • Fuzzy Analytical Hierarchy Process Identification and Ranking of Cost Reduction Challenges from the Viewpoint of Bank Melli Managers and Experts Using the Fuzzy Hierarchical Analysis Method [Volume 15, Issue 2, 2023, Pages 320-356]
  • 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

  • Gender Socialization Moderating Role of Gender on the Relationship between Accountants’ Level of Moral Development and Their Whistleblowing Intentions [Volume 13, Issue 1, 2021, Pages 131-159]
  • Generalized Least Squares Firm’s Life Cycle and Trade Credit [Volume 14, Issue 2, 2022, Pages 139-162]
  • Generalized Method of Moments CEO Media Exposure and Stock Price Synchronicity: Simultaneous Equations System [Volume 13, Issue 2, 2021, Pages 197-226]
  • Generalized Methods of Moments Board Busyness and Financial Decisions with Emphasis on Firm’s Life Cycle Stages [Volume 15, Issue 2, 2023, Pages 211-245]
  • Generalized Methods of Moments Board Compensation and Future Financial Distress with Emphasis on Firm Life Cycle Stages [(Articles in Press)]
  • Glass Ceiling Beliefs Investigating the Effect of Female Auditors’ Glass Ceiling Beliefs on Tenure Intentions: The Mediating Variable Role of Psychological Empowerment [Volume 13, Issue 2, 2021, Pages 37-68]
  • 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]
  • Grounded Theory Designing a Model of Auditors'''' Cognitive Styles and Evaluating the Axes Identified in the Auditing Profession [Volume 14, Issue 2, 2022, Pages 258-315]
  • Grounded Theory Conceptualizing and Presenting the Model of Eethnic Factors Affecting Accounting Function in Iran [Volume 15, Issue 2, 2023, Pages 105-139]
  • 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]
  • Hierarchy Investigating the Impact of Culture on Accounting Distortions [Volume 13, Issue 1, 2021, Pages 1-29]
  • Human Rights Accounting The Future Study of Human Rights Accounting: A Scenario Analysis Approach [Volume 14, Issue 2, 2022, Pages 317-351]

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]
  • Incentives The Effect of Perspective-taking and Incentives on Auditors’ Professional Skepticism [Volume 15, Issue 2, 2023, Pages 1-33]
  • 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]
  • Income Tax Accounting Present A Framework For Income Tax Accounting In Iran [Volume 13, Issue 2, 2021, Pages 69-96]
  • Independence A Model for Identification of Internal Audit Quality Criteria From the perspective of professional experts [Volume 12, Issue 2, 2020, Pages 293-319]
  • Independence Investigating the Effect of Framing And Independence On Audit Judgment With Professional Skepticism As A Moderating Variable [Volume 15, Issue 2, 2023, Pages 180-210]
  • Independence And Competence of internal audit Relationship between the attributes of the internal audit activity and the adoption and implementation of international financial reporting standards [Volume 13, Issue 2, 2021, Pages 311-341]
  • Independence commitment Examining the effect of role conflict and role ambiguity on the silence of internal auditors, considering the mediating variable of independence commitment [Volume 15, Issue 1, 2023, Pages 31-62]
  • 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]
  • Industry concentration Comparative study of different levels of industry concentration on financial indicators [Volume 10, Issue 1, 2018, Pages 149-186]
  • Industry Impact Providing a model of relationship between factors affecting the level of disclosure of environmental, social and economic information of companies and information asymmetry based on positive accounting theories with the industry impact approach [Volume 13, Issue 1, 2021, Pages 225-260]
  • Influence of Management Accountants Skills, Influence, and Effectiveness of Management Accountants [Volume 14, Issue 1, 2022, Pages 311-343]
  • Information Ambiguity The Effect of Advertising Cost on Tax Avoidance with Emphasis on the Role of Information Ambiguity and Ownership Concentration [Volume 15, Issue 1, 2023, Pages 89-118]
  • 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 Providing a model of relationship between factors affecting the level of disclosure of environmental, social and economic information of companies and information asymmetry based on positive accounting theories with the industry impact approach [Volume 13, Issue 1, 2021, Pages 225-260]
  • Information asymmetry Investigating the effect of information asymmetry on incorrect stock pricing with emphasis on the role of corporate political communication [Volume 13, Issue 2, 2021, Pages 387-419]
  • Information asymmetry The effect of divergent opinions of investors on the incorrect pricing of stocks with regard to the role of financial information quality and information asymmetry in the Iranian capital market [Volume 15, Issue 1, 2023, Pages 147-174]
  • 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]
  • Information asymmetry between manager and auditor The effect of internal audit effectiveness and quality of financial reporting on information asymmetry between manager and auditor [Volume 13, Issue 1, 2021, Pages 101-129]
  • 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 Risk The Effect of Information Risk on the Relationship between Abnormal Audit Report Delays and Abnormal Stock Returns [Volume 13, Issue 1, 2021, Pages 31-66]
  • 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]
  • 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]
  • 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]
  • 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 auditor silence Examining the effect of role conflict and role ambiguity on the silence of internal auditors, considering the mediating variable of independence commitment [Volume 15, Issue 1, 2023, Pages 31-62]
  • Internal Audit Quality A Model for Identification of Internal Audit Quality Criteria From the perspective of professional experts [Volume 12, Issue 2, 2020, Pages 293-319]
  • Internal audit unit Relationship between the attributes of the internal audit activity and the adoption and implementation of international financial reporting standards [Volume 13, Issue 2, 2021, Pages 311-341]
  • 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 Control Weakness The effect of Financial Statement Comparability on Value Relevance of Earning and Book value with Emphasis on Financial Reporting Opacity and Internal Control Weakness [Volume 13, Issue 1, 2021, Pages 379-409]
  • 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]
  • International Financial Reporting Standard Relationship between the attributes of the internal audit activity and the adoption and implementation of international financial reporting standards [Volume 13, Issue 2, 2021, Pages 311-341]
  • Interpretive Structural Modelling (ISM) Provide an Environmental Financial Auditing Pattern to Monitor Iranian State-owned Companies [Volume 14, Issue 1, 2022, Pages 37-58]
  • Intra-industry Connectedness Large Shareholder Portfolio Diversification, Earnings and Disclosure Quality and Intra-Industry Connectedness [Volume 14, Issue 1, 2022, Pages 119-150]
  • Intra-industry Information Transfer The effect of earnings co-movement on the probability of earnings manipulation: by considering product market competition [Volume 14, Issue 2, 2022, Pages 65-97]
  • 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 Developing Fama and French Multi-Factor Pricing Model Using a Fundamental Factor Based on Accounting Characteristics [Volume 12, Issue 2, 2020, Pages 65-102]
  • 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]
  • Investor Sentiment The effect of investor sentiment on Value Relevance of Accounting Information [Volume 13, Issue 2, 2021, Pages 97-122]
  • Investors Sentiment The Relationship between Corporate Sustainable Development Performance, Investors Sentiment, and Managerial Overconfidence [Volume 15, Issue 2, 2023, Pages 395-427]
  • Iranian Audit Profession Balanced Scorecard and Strategy Map for Iranian Audit Firms [Volume 13, Issue 2, 2021, Pages 343-386]
  • Iranian state-owned companies Provide an Environmental Financial Auditing Pattern to Monitor Iranian State-owned Companies [Volume 14, Issue 1, 2022, Pages 37-58]
  • 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 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]
  • 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: audit judgment Investigating the Effect of Framing And Independence On Audit Judgment With Professional Skepticism As A Moderating Variable [Volume 15, Issue 2, 2023, Pages 180-210]
  • 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: Audit Report Readability the Impact of Corporate Governance Mechanisms on Readability of Audit Report [Volume 12, Issue 2, 2020, Pages 231-268]
  • 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: CEO's financial knowledge The Effect of CEO's financial knowledge on Audit Quality: Considering the Moderating Effect of Managerial Ability CEO's financial knowledge [Volume 13, Issue 1, 2021, Pages 299-334]
  • 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 of Risk The Effect of Risk Disclosure and its Types on Crash Stock Price Risk [Volume 12, Issue 2, 2020, Pages 191-229]
  • 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 Co-movement Identifying Factors Influencing Tendency to Cheat in Accounting by Emphasizing Fraud Triangle Theory [Volume 12, Issue 2, 2020, Pages 133-158]
  • Keywords: Earnings Co-movement The effect of Earnings Co-movement on Quarterly Earnings Response Coefficient [Volume 12, Issue 2, 2020, Pages 159-190]
  • 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: Employees Skill level Employees Skill and Sticky Wages [Volume 12, Issue 2, 2020, Pages 103-132]
  • 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]
  • Key words: Financial reporting bias Modeling Financial Reporting Bias [Volume 13, Issue 1, 2021, Pages 161-189]
  • 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: Gender Moderating Role of Gender on the Relationship between Accountants’ Level of Moral Development and Their Whistleblowing Intentions [Volume 13, Issue 1, 2021, Pages 131-159]
  • 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: Internal Audit A Model for Identification of Internal Audit Quality Criteria From the perspective of professional experts [Volume 12, Issue 2, 2020, Pages 293-319]
  • Keywords: internal audit effectiveness The effect of internal audit effectiveness and quality of financial reporting on information asymmetry between manager and auditor [Volume 13, Issue 1, 2021, Pages 101-129]
  • 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 Investigating the moderating effect of Leader and Young firms in industry on the relationship between Peer Firms and the Firm's Investment based on the theories of Information Deficit and Competitiveness [Volume 15, Issue 2, 2023, Pages 71-104]
  • 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: 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 65-102]
  • 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: 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 269-292]
  • 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 crash risk Presented a model for explaining the stock price crash risk with mediating role of agency cost [Volume 12, Issue 2, 2020, Pages 321-350]
  • 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 price informativeness Designing a model of factors influencing Stock price informativeness in companies listed on the Tehran Stock Exchange [Volume 16, Issue 1, 2024]
  • 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

  • Large Shareholder Portfolio Diversification Large Shareholder Portfolio Diversification, Earnings and Disclosure Quality and Intra-Industry Connectedness [Volume 14, Issue 1, 2022, Pages 119-150]
  • Least Mean Square (LMS).   A New Engineering Approach to Forecast Tehran Securities Exchange Indices Volatility [Volume 7, Issue 2, 2015, Pages 117-148]
  • Legal Shareholders Investigating the effect of Abnormal trades of informed traders on stock liquidity [Volume 11, Issue 1, 2019, Pages 143-169]
  • Leverage Adjustment Speed Customer Concentration and Leverage Adjustment Speed: The Mediating Role of Cash Flow Volatility [Volume 16, Issue 1, 2024]
  • Linear Approach Accounting information quality and cumulative abnormal return with emphasis on institutional ownership and trading volume: A linear and nonlinear approach [Volume 14, Issue 1, 2022, Pages 151-188]
  • 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]
  • Listed Company The Level of Compliance with Corporate Governance Requirements in Companies Listed in Tehran Stock Exchange [Volume 14, Issue 2, 2022, Pages 253-284]
  • Logit Model Data reduction influence on the accuracy of prediction failure company models [Volume 8, Issue 2, 2016, Pages 151-189]
  • Losses and Debt Management Cosmetic Earnings (Losses) and Debt Management with Emphasis on Corporate Governance Role [Volume 12, Issue 2, 2020, Pages 1-26]

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 Accountants Role Skills, Influence, and Effectiveness of Management Accountants [Volume 14, Issue 1, 2022, Pages 311-343]
  • Management Accountants Skills Skills, Influence, and Effectiveness of Management Accountants [Volume 14, Issue 1, 2022, Pages 311-343]
  • Management Accounting Result-oriented Culture and Strategic Management Accounting Techniques [Volume 15, Issue 1, 2023, Pages 175-208]
  • Management Behavior Managerial Overconfidence and Financial Restatement: Evidence from Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 169-192]
  • 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 [(Articles in Press)]
  • 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 Ability The Effect of CEO's financial knowledge on Audit Quality: Considering the Moderating Effect of Managerial Ability CEO's financial knowledge [Volume 13, Issue 1, 2021, Pages 299-334]
  • Managerial Empire-building The Investigating of Relationship Tax Avoidance and Managerial Empire-Building, Considering Corporate Social Responsibility [Volume 15, Issue 2, 2023, Pages 246-291]
  • 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 The Relationship between Corporate Sustainable Development Performance, Investors Sentiment, and Managerial Overconfidence [Volume 15, Issue 2, 2023, Pages 395-427]
  • 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]
  • Matching Quality The Analysis of Matching Quality and Misstatement Financial Reporting over the Firm Life Cycle [Volume 15, Issue 2, 2023, Pages 292-319]
  • 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]
  • Meta Synthesis Identifying and conceptualizing the effective factors on professional turnover intention in Audit profession [Volume 13, Issue 2, 2021, Pages 269-309]
  • Micmac Matrix The Future Study of Human Rights Accounting: A Scenario Analysis Approach [Volume 14, Issue 2, 2022, Pages 317-351]
  • Misstatement Financial Reporting The Analysis of Matching Quality and Misstatement Financial Reporting over the Firm Life Cycle [Volume 15, Issue 2, 2023, Pages 292-319]
  • Mixed method approach Develop a model for improving the financial performance of cement companies based on management accounting tools and their prioritization [Volume 13, Issue 2, 2021, Pages 227-267]
  • Model of Accounting Functions Conceptualizing and Presenting the Model of Eethnic Factors Affecting Accounting Function in Iran [Volume 15, Issue 2, 2023, Pages 105-139]
  • Model of financial performance based on accounting management Develop a model for improving the financial performance of cement companies based on management accounting tools and their prioritization [Volume 13, Issue 2, 2021, Pages 227-267]
  • Monitoring Provide an Environmental Financial Auditing Pattern to Monitor Iranian State-owned Companies [Volume 14, Issue 1, 2022, Pages 37-58]
  • Monopoly Traditional Teaching Methods vs. Teaching through a Game Board In principles of accounting (1) course [Volume 9, Issue 1, 2017, Pages 1-30]
  • Moral development Moderating Role of Gender on the Relationship between Accountants’ Level of Moral Development and Their Whistleblowing Intentions [Volume 13, Issue 1, 2021, Pages 131-159]
  • Multi-grounded theory Identifying and conceptualizing the effective factors on professional turnover intention in Audit profession [Volume 13, Issue 2, 2021, Pages 269-309]
  • Myers-Briggs Personality Types Indicator The study of the relationship between Personality Types, Experience, Gender, and external Auditors' Fraud Detection Capability (The mediating effects of Professional Skepticism) [Volume 13, Issue 1, 2021, Pages 67-100]

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]
  • Negative Skewness of Stock Returns The Effect of Risk Disclosure and its Types on Crash Stock Price Risk [Volume 12, Issue 2, 2020, Pages 191-229]
  • 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]
  • 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]
  • 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 linear Approach Accounting information quality and cumulative abnormal return with emphasis on institutional ownership and trading volume: A linear and nonlinear approach [Volume 14, Issue 1, 2022, Pages 151-188]
  • 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

  • Objective Senses Designing a Model of Auditors'''' Cognitive Styles and Evaluating the Axes Identified in the Auditing Profession [Volume 14, Issue 2, 2022, Pages 258-315]
  • 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]
  • Operational Costs Identification and Ranking of Cost Reduction Challenges from the Viewpoint of Bank Melli Managers and Experts Using the Fuzzy Hierarchical Analysis Method [Volume 15, Issue 2, 2023, Pages 320-356]
  • 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]
  • 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 [(Articles in Press)]
  • Optimistic disclosure tone The Effect of CEO Career Concerns on Optimistic Disclosure Tone [Volume 15, Issue 1, 2023, Pages 63-87]
  • Organizational Culture Result-oriented Culture and Strategic Management Accounting Techniques [Volume 15, Issue 1, 2023, Pages 175-208]
  • Organizational Identity Effect of the manager organizational identity on the agency cost gap of firms [Volume 16, Issue 1, 2024]
  • Organizational Life Cycle The Coordination Model of Financial Strategy and Organizational Life Cycle with Financial Performance [Volume 7, Issue 2, 2015, Pages 85-116]
  • 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 Concentration The Effect of Advertising Cost on Tax Avoidance with Emphasis on the Role of Information Ambiguity and Ownership Concentration [Volume 15, Issue 1, 2023, Pages 89-118]
  • 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 Study of the effect public sector organizations’ accountability in the relationship between financial reporting quality and their performance [Volume 13, Issue 2, 2021, Pages 123-155]
  • 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 269-292]
  • Perspective-taking The Effect of Perspective-taking and Incentives on Auditors’ Professional Skepticism [Volume 15, Issue 2, 2023, Pages 1-33]
  • Phenomenological Phenomenological Process of Shadow Accounting in the Context of Petrochemical Companies [Volume 15, Issue 1, 2023, Pages 289-325]
  • Philanthropy Governance Identification of implementation areas the Philanthropy Governance Structure and the Systematic Representation [Volume 15, Issue 1, 2023, Pages 1-30]
  • 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]
  • Positive Accounting Theories Providing a model of relationship between factors affecting the level of disclosure of environmental, social and economic information of companies and information asymmetry based on positive accounting theories with the industry impact approach [Volume 13, Issue 1, 2021, Pages 225-260]
  • 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]
  • Product Market Competition The effect of earnings co-movement on the probability of earnings manipulation: by considering product market competition [Volume 14, Issue 2, 2022, Pages 65-97]
  • 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]
  • 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]
  • Professional Judgments Designing a Model of Auditors'''' Cognitive Styles and Evaluating the Axes Identified in the Auditing Profession [Volume 14, Issue 2, 2022, Pages 258-315]
  • Professional Skepticism The study of the relationship between Personality Types, Experience, Gender, and external Auditors' Fraud Detection Capability (The mediating effects of Professional Skepticism) [Volume 13, Issue 1, 2021, Pages 67-100]
  • Professional Skepticism The Effect of Perspective-taking and Incentives on Auditors’ Professional Skepticism [Volume 15, Issue 2, 2023, Pages 1-33]
  • Professional Skepticism Investigating the Effect of Framing And Independence On Audit Judgment With Professional Skepticism As A Moderating Variable [Volume 15, Issue 2, 2023, Pages 180-210]
  • Profitability Developing Fama and French Multi-Factor Pricing Model Using a Fundamental Factor Based on Accounting Characteristics [Volume 12, Issue 2, 2020, Pages 65-102]
  • 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]
  • Psychological empowerment Investigating the Effect of Female Auditors’ Glass Ceiling Beliefs on Tenure Intentions: The Mediating Variable Role of Psychological Empowerment [Volume 13, Issue 2, 2021, Pages 37-68]
  • 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]

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]
  • Quality of accounting information Accounting information quality and cumulative abnormal return with emphasis on institutional ownership and trading volume: A linear and nonlinear approach [Volume 14, Issue 1, 2022, Pages 151-188]
  • Quality of accounting information Experimental study of the effectiveness of the auditor's conservatism in preventing incorrect stock pricing [Volume 15, Issue 2, 2023, Pages 357-394]
  • 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 [(Articles in Press)]

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]
  • 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]
  • Real Earning Management Review Fixed Assets Disposal as a Method of Real Earnings Management [Volume 14, Issue 1, 2022, Pages 89-118]
  • 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]
  • Resilience The Impact of Personal and Organizational Variables on the Predisposition of Independent Auditors toward Handling Self-made Errors [Volume 16, Issue 1, 2024]
  • Resource Adjustment Cost The Effect of Cost Stickiness on Firm Value by Considering the Resource Adjustment Cost and Agency Problem [Volume 14, Issue 2, 2022, Pages 39-64]
  • Restatement Modeling Financial Reporting Bias [Volume 13, Issue 1, 2021, Pages 161-189]
  • 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]
  • Result-oriented culture Result-oriented Culture and Strategic Management Accounting Techniques [Volume 15, Issue 1, 2023, Pages 175-208]
  • 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]
  • Returns'؛ volatility Analyzing the effect of investors' sentiments on the volatility of portfolio returns of companies with contrasting pricing characteristics [Volume 16, Issue 1, 2024]
  • 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 management The effect of risk management on the speed of adjusting financial leverage in the life cycle stages of companies [Volume 14, Issue 1, 2022, Pages 59-88]
  • Risk-Taking Corporate Life Cycle, Risk-Taking and Investor Sentiment: Evidence from Tehran Stock Exchange [Volume 10, Issue 1, 2018, Pages 1-29]
  • Role ambiguity Examining the effect of role conflict and role ambiguity on the silence of internal auditors, considering the mediating variable of independence commitment [Volume 15, Issue 1, 2023, Pages 31-62]
  • Role conflict Examining the effect of role conflict and role ambiguity on the silence of internal auditors, considering the mediating variable of independence commitment [Volume 15, Issue 1, 2023, Pages 31-62]

S

  • Sale Fixed Assets Review Fixed Assets Disposal as a Method of Real Earnings Management [Volume 14, Issue 1, 2022, Pages 89-118]
  • 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]
  • Seemingly Unrelated Regression CEO Media Exposure and Stock Price Synchronicity: Simultaneous Equations System [Volume 13, Issue 2, 2021, Pages 197-226]
  • 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]
  • Shadow Accounting Phenomenological Process of Shadow Accounting in the Context of Petrochemical Companies [Volume 15, Issue 1, 2023, Pages 289-325]
  • 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]
  • Social Learning Theory Moderating Role of Gender on the Relationship between Accountants’ Level of Moral Development and Their Whistleblowing Intentions [Volume 13, Issue 1, 2021, Pages 131-159]
  • Social Role Theory Moderating Role of Gender on the Relationship between Accountants’ Level of Moral Development and Their Whistleblowing Intentions [Volume 13, Issue 1, 2021, Pages 131-159]
  • Spare Debt Capacity The Impact of Financial Flexibility on Investment Ability and Firm’s Value Enhancing [Volume 4, Issue 2, 2012, Pages 53-76]
  • 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]
  • 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 exchange Designing a model of factors influencing Stock price informativeness in companies listed on the Tehran Stock Exchange [Volume 16, Issue 1, 2024]
  • 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 Market Value Developing Fama and French Multi-Factor Pricing Model Using a Fundamental Factor Based on Accounting Characteristics [Volume 12, Issue 2, 2020, Pages 65-102]
  • 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 The Effect of Risk Disclosure and its Types on Crash Stock Price Risk [Volume 12, Issue 2, 2020, Pages 191-229]
  • 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 Price Synchronicity CEO Media Exposure and Stock Price Synchronicity: Simultaneous Equations System [Volume 13, Issue 2, 2021, Pages 197-226]
  • 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]
  • Stock returns The effect of investor sentiment on Value Relevance of Accounting Information [Volume 13, Issue 2, 2021, Pages 97-122]
  • Stock returns Investigating the effect of management behavioral strains on the relationship between financial statements entropy and stock returns [Volume 15, Issue 1, 2023, Pages 119-146]
  • Strategic management accounting techniques Result-oriented Culture and Strategic Management Accounting Techniques [Volume 15, Issue 1, 2023, Pages 175-208]
  • Strategies Explaining the modulating effect of strategies on the relationship between the factors of acceptance of emerging technologies and Accounting information system quality [Volume 15, Issue 2, 2023, Pages 140-179]
  • Strategy Map Balanced Scorecard and Strategy Map for Iranian Audit Firms [Volume 13, Issue 2, 2021, Pages 343-386]
  • 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 Relationship between the attributes of the internal audit activity and the adoption and implementation of international financial reporting standards [Volume 13, Issue 2, 2021, Pages 311-341]
  • 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]
  • Structural equations Explanation and development of independent Auditors Whistleblowing model [Volume 14, Issue 1, 2022, Pages 345-375]
  • 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]
  • Sustainability Sustainability accounting research trends: A Bibliometrics Approach [(Articles in Press)]
  • Sustainability accounting Sustainability accounting research trends: A Bibliometrics Approach [(Articles in Press)]
  • Sustainable development Providing a model of relationship between factors affecting the level of disclosure of environmental, social and economic information of companies and information asymmetry based on positive accounting theories with the industry impact approach [Volume 13, Issue 1, 2021, Pages 225-260]
  • Sustainable Development Performance The Relationship between Corporate Sustainable Development Performance, Investors Sentiment, and Managerial Overconfidence [Volume 15, Issue 2, 2023, Pages 395-427]
  • 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 Evaluation Effect of the manager organizational identity on the agency cost gap of firms [Volume 16, Issue 1, 2024]
  • Systematic Representation Identification of implementation areas the Philanthropy Governance Structure and the Systematic Representation [Volume 15, Issue 1, 2023, Pages 1-30]
  • 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]
  • Systemic Structuralism Phenomenological Process of Shadow Accounting in the Context of Petrochemical Companies [Volume 15, Issue 1, 2023, Pages 289-325]

T

  • Tax Allocation Present A Framework For Income Tax Accounting In Iran [Volume 13, Issue 2, 2021, Pages 69-96]
  • Tax Disclosure Present A Framework For Income Tax Accounting In Iran [Volume 13, Issue 2, 2021, Pages 69-96]
  • Tax Measurement Present A Framework For Income Tax Accounting In Iran [Volume 13, Issue 2, 2021, Pages 69-96]
  • 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 [(Articles in Press)]
  • 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]
  • 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 Compliance The Level of Compliance with Corporate Governance Requirements in Companies Listed in Tehran Stock Exchange [Volume 14, Issue 2, 2022, Pages 253-284]
  • 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]
  • Thematic Analysis A Model for Identifying and Explaining the Themes of Creative Accounting: with the Approach of Thematic Analysis and Fuzzy DEMATEL [Volume 15, Issue 1, 2023, Pages 327-363]
  • Thematic Process Identification of implementation areas the Philanthropy Governance Structure and the Systematic Representation [Volume 15, Issue 1, 2023, Pages 1-30]
  • Theory of Planned Behavior The study of the relationship between Personality Types, Experience, Gender, and external Auditors' Fraud Detection Capability (The mediating effects of Professional Skepticism) [Volume 13, Issue 1, 2021, Pages 67-100]
  • 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]
  • Trade Credit Firm’s Life Cycle and Trade Credit [Volume 14, Issue 2, 2022, Pages 139-162]
  • 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]
  • Transparency of information The effect of managers' ability characteristics on voluntary information disclosure [Volume 16, Issue 1, 2024]
  • Turnover intention Identifying and conceptualizing the effective factors on professional turnover intention in Audit profession [Volume 13, Issue 2, 2021, Pages 269-309]
  • Turnover Intentions Investigating the Effect of Female Auditors’ Glass Ceiling Beliefs on Tenure Intentions: The Mediating Variable Role of Psychological Empowerment [Volume 13, Issue 2, 2021, Pages 37-68]
  • 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 Identifying Factors Influencing Tendency to Cheat in Accounting by Emphasizing Fraud Triangle Theory [Volume 12, Issue 2, 2020, Pages 133-158]
  • Unexpected earnings The effect of Earnings Co-movement on Quarterly Earnings Response Coefficient [Volume 12, Issue 2, 2020, Pages 159-190]
  • 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]

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 Creating Value Creating of Banks' Corporate Citizenship Reporting [Volume 14, Issue 2, 2022, Pages 99-138]
  • 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]
  • Value Relevance of Accounting Information The effect of investor sentiment on Value Relevance of Accounting Information [Volume 13, Issue 2, 2021, Pages 97-122]
  • Value Relevance of Earning The effect of Financial Statement Comparability on Value Relevance of Earning and Book value with Emphasis on Financial Reporting Opacity and Internal Control Weakness [Volume 13, Issue 1, 2021, Pages 379-409]
  • 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]
  • Voluntary disclosures of information The effect of managers' ability characteristics on voluntary information disclosure [Volume 16, Issue 1, 2024]

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]
  • Whistleblowing Moderating Role of Gender on the Relationship between Accountants’ Level of Moral Development and Their Whistleblowing Intentions [Volume 13, Issue 1, 2021, Pages 131-159]
  • Work-Life Balance The Impact of Workload, Work-Life Balance, and Motivation on Auditor Turnover Intentions: A Mediation and Moderation Analysis [(Articles in Press)]
  • Work Overload The Impact of Workload, Work-Life Balance, and Motivation on Auditor Turnover Intentions: A Mediation and Moderation Analysis [(Articles in Press)]
  • World Uncertainty Index The relationship of Uncertainty with cash and inventory holdings [Volume 14, Issue 2, 2022, Pages 221-251]