Keyword Index

A

  • Accounting Identifying Factors Influencing Tendency to Cheat in Accounting by Emphasizing Fraud Triangle Theory [Volume 12, Issue 2, 2020, Pages 135-160]
  • 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]
  • 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]
  • Asymmetric Costs Behavior Employees Skill and Sticky Wages [Volume 12, Issue 2, 2020, Pages 105-134]
  • Audit Committee the Impact of Corporate Governance Mechanisms on Readability of Audit Report [Volume 12, Issue 2, 2020, Pages 233-270]
  • Audit Report Readability the Impact of Corporate Governance Mechanisms on Readability of Audit Report [Volume 12, Issue 2, 2020, Pages 233-270]

B

  • Benford's Law - Cosmetic earnings (losses) and debt management with emphasis on corporate governance role [Volume 12, Issue 2, 2020, Pages 1-26]
  • Board of Directors the Impact of Corporate Governance Mechanisms on Readability of Audit Report [Volume 12, Issue 2, 2020, Pages 233-270]

C

  • Cash Management Presented a model for explaining the stock price crash risk with mediating role of agency cost [Volume 12, Issue 2, 2020, Pages 323-352]
  • Contractibility A Review of the Role of Contractibility in Performance Measurement System (Case Study: Mashhad Municipality) [Volume 12, Issue 1, 2020, Pages 263-298]
  • Contract theory A Review of the Role of Contractibility in Performance Measurement System (Case Study: Mashhad Municipality) [Volume 12, Issue 1, 2020, Pages 263-298]
  • Corecieve pressure The study of Institutional Pressures Effects on Accountants' Intentions of Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of Technology [Volume 12, Issue 2, 2020, Pages 27-63]
  • Corporate Governance - Cosmetic earnings (losses) and debt management with emphasis on corporate governance role [Volume 12, Issue 2, 2020, Pages 1-26]
  • Corporate Governance the Impact of Corporate Governance Mechanisms on Readability of Audit Report [Volume 12, Issue 2, 2020, Pages 233-270]
  • Cosmetic earnings (losses) and debt management - Cosmetic earnings (losses) and debt management with emphasis on corporate governance role [Volume 12, Issue 2, 2020, Pages 1-26]
  • Costs Stickiness Employees Skill and Sticky Wages [Volume 12, Issue 2, 2020, Pages 105-134]

D

  • Disclosure quality Presented a model for explaining the stock price crash risk with mediating role of agency cost [Volume 12, Issue 2, 2020, Pages 323-352]

E

  • Earnings Co-movement The effect of Earnings Co-movement on Quarterly Earnings Response Coefficient [Volume 12, Issue 2, 2020, Pages 161-192]
  • Earnings informativeness The effect of Earnings Co-movement on Quarterly Earnings Response Coefficient [Volume 12, Issue 2, 2020, Pages 161-192]
  • Earnings Response Coefficient The effect of Earnings Co-movement on Quarterly Earnings Response Coefficient [Volume 12, Issue 2, 2020, Pages 161-192]
  • Employees Adjustment Costs Employees Skill and Sticky Wages [Volume 12, Issue 2, 2020, Pages 105-134]
  • Employees Skill level Employees Skill and Sticky Wages [Volume 12, Issue 2, 2020, Pages 105-134]

F

  • Financia Distress Investigating the Mediating Role of Overconfidence on the Effect of Senior Managers' Personality Traits on Financial Distress of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 2, 2020, Pages 271-294]
  • Fraud Triangle Identifying Factors Influencing Tendency to Cheat in Accounting by Emphasizing Fraud Triangle Theory [Volume 12, Issue 2, 2020, Pages 135-160]

I

  • 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]

L

  • Lecturers Identifying Factors Influencing Tendency to Cheat in Accounting by Emphasizing Fraud Triangle Theory [Volume 12, Issue 2, 2020, Pages 135-160]

M

  • Multi-factor asset pricing model Developing Fama and French Multi-Factor Pricing Model Using a Fundamental Factor Based on Accounting Characteristics [Volume 12, Issue 2, 2020, Pages 65-103]

O

  • Overconfidence Investigating the Mediating Role of Overconfidence on the Effect of Senior Managers' Personality Traits on Financial Distress of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 2, 2020, Pages 271-294]

P

  • 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 Systems A Review of the Role of Contractibility in Performance Measurement System (Case Study: Mashhad Municipality) [Volume 12, Issue 1, 2020, Pages 263-298]
  • Personality Traits Investigating the Mediating Role of Overconfidence on the Effect of Senior Managers' Personality Traits on Financial Distress of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 2, 2020, Pages 271-294]
  • Plagiarism Identifying Factors Influencing Tendency to Cheat in Accounting by Emphasizing Fraud Triangle Theory [Volume 12, Issue 2, 2020, Pages 135-160]

S

  • Stock price crash risk Presented a model for explaining the stock price crash risk with mediating role of agency cost [Volume 12, Issue 2, 2020, Pages 323-352]

T

  • Tendency to Cheat Identifying Factors Influencing Tendency to Cheat in Accounting by Emphasizing Fraud Triangle Theory [Volume 12, Issue 2, 2020, Pages 135-160]

U

  • Unexpected earnings The effect of Earnings Co-movement on Quarterly Earnings Response Coefficient [Volume 12, Issue 2, 2020, Pages 161-192]
  • Unified Theory of Acceptance and Use of Technology The study of Institutional Pressures Effects on Accountants' Intentions of Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of Technology [Volume 12, Issue 2, 2020, Pages 27-63]
  • Upward and Downward Earnings management - Cosmetic earnings (losses) and debt management with emphasis on corporate governance role [Volume 12, Issue 2, 2020, Pages 1-26]