Empirical Studies in Financial Accounting

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z ALL

A

Aauditor&rsquo Investigating the Relationship between Audit Expectation Gap and Investor Confidence: Examine the role of auditor’s improved level of communication [Volume 19, Issue 73, 2022, Pages 117-149]
Ability to Communicate Studying the Relationship of Personality Factors and Learning in Accounting Students [Volume 14, Issue 55, 2017, Pages 125-143]
Abnormality of Accruals Outcome of Financial Distress on Accruals Influencing Future Returns [Volume 14, Issue 55, 2017, Pages 93-123]
Abnormal production costs Investigate the effect of real earnings management on bankruptcy predication models [Volume 15, Issue 60, 2018, Pages 77-101]
Abnormal Return The Relationship of Diversification Strategy and Value of Cash Holding with Abnormal Returns in Tehran Stock Exchange listed companies [Volume 9, Issue 33, 2011, Pages 127-148]
Abnormal Return Investigation of the type and Information Content of Accounting Adjustments of Firms Listed in the Tehran Stock Exchange [Volume 12, Issue 45, 2015, Pages 39-58]
Abnormal Return The Effect of Financial Leverage on Earnings Response Coefficient [Volume 5, Issue 17, 2007, Pages 1-25]
Abnormal Return Investigating the Role of Accounting Information Uncertainty on Investors’ Reaction to Earnings Announcement [Volume 15, Issue 57, 2018, Pages 147-170]
Abnormal Return Evaluation of The Pricing Model and Calendar-Time Portfolio Approach in Long-Term Event Study [Volume 16, Issue 61, 2019, Pages 101-130]
Abnormal stock returns The Impact of Stock Overvaluation on Stock’s Abnormal Returns and their Volatility over Time [Volume 12, Issue 48, 2015, Pages 29-51]
Abnormal stock returns The Impact of Stock Overvealuation on Abnormal Stock Returns and their Volatility over Time [Volume 12, Issue 48, 2015]
Abnormal stock returns Volatility The Impact of Stock Overvaluation on Stock’s Abnormal Returns and their Volatility over Time [Volume 12, Issue 48, 2015, Pages 29-51]
Absenteeism The Subtle Financialization Discourse in Iranian Accounting Procedures [Volume 17, Issue 67, 2020, Pages 27-56]
Accountability The Role of Accountability in Auditors Judgment Quality [Volume 5, Issue 18, 2007, Pages 105-122]
Accountability Presentation of Challenges Detail Model Quality of Financial eporting in the Public Sector: Based on Grounded Theory Approach [Volume 16, Issue 63, 2019, Pages 27-51]
Accountability The Design of the Internal Audit implementation Model in the Iranian Public Sector Institutions [Volume 20, Issue 77, 2023, Pages 1-35]
Accountants Modeling and Identifying Effective Factors Affecting the Intention of Reporting Financial Fraudulent by Accountant [Volume 13, Issue 49, 2016, Pages 1-28]
Accountants' identity Investigating the Impact of Public Sector Accounting Reforms on Accountants’ Identity by Focusing on the Actor-Network-Theory [Volume 18, Issue 72, 2021, Pages 139-168]
Account group New State Tax Accounting Model - Basic Development in the Tax Information System [Volume 3, Issue 10, 2005, Pages 29-72]
Accounting The Barriers of Accounting Education Development in Iran [Volume 9, Issue 35, 2011, Pages 69-91]
Accounting The Barriers of Accounting Education Development in Iran [Volume 8, Issue 32, 2010, Pages 49-72]
Accounting Twenty-five Years of Design Science Methodology ‎in Accounting Research: A Bibliometric Analysis [Volume 21, Issue 81, 2024]
Accounting adjustment Investigation of the type and Information Content of Accounting Adjustments of Firms Listed in the Tehran Stock Exchange [Volume 12, Issue 45, 2015, Pages 39-58]
Accounting and financial reporting system Evaluation of Accountability of Accounting and Financial Reporting System in Islamic Republic of Iran [Volume 2, Issue 6, 2004, Pages 27-54]
Accounting and Market Variables Predicting Financial Distress with using combined model of Accounting and Market Data with Logistic Regression Approach [Volume 14, Issue 55, 2017, Pages 145-168]
Accounting aspect A Model for Ranking of Earnings Quality Measures in Iran [Volume 16, Issue 62, 2019, Pages 127-150]
Accounting-based performance measures An Empirical Investigation of Determinants of Board of Directors' Bonuses of The Firms Accepted In Tehran Stock-Exchange (TSE) [Volume 3, Issue 10, 2005, Pages 73-101]
Accounting Comparability The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach [Volume 16, Issue 64, 2019, Pages 1-30]
Accounting Comparability Accounting Comparability and Audit Effort [Volume 18, Issue 70, 2021, Pages 113-138]
Accounting Conservatism The Relationship between the Bargaining Power of Suppliers and Customers and Accounting Conservatism [Volume 10, Issue 39, 2012, Pages 29-56]
Accounting Conservatism Relationship between corporate governance mechanisms and Conservatism [Volume 10, Issue 38, 2012, Pages 29-52]
Accounting Conservatism The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items [Volume 12, Issue 48, 2015, Pages 123-144]
Accounting Conservatism Evaluating the Effect of Accounting Conservatism on the Correction Process of Accruals Anomaly [Volume 16, Issue 62, 2019, Pages 69-95]
Accounting Conservatism The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items [Volume 12, Issue 48, 2015]
Accounting Conservatism Investigating the Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with the Role of Adjusting Management Overconfidence [Volume 19, Issue 74, 2022, Pages 177-208]
Accounting Consistency The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach [Volume 16, Issue 64, 2019, Pages 1-30]
Accounting Depreciation Relationship between Accounting Depreciation and Economic Depreciation and The Role of Conservative Reporting of Depreciation on Inside Information [Volume 9, Issue 33, 2011, Pages 59-80]
Accounting earning Environmental Uncertainty and the Managers' Use of Discretionary Accruals [Volume 8, Issue 32, 2010, Pages 103-119]
Accounting Earnings Value Relevance of Conservative and Non-conservative Accounting Information [Volume 8, Issue 30, 2010, Pages 79-98]
Accounting earnings Management Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective [Volume 8, Issue 31, 2010, Pages 61-77]
Accounting education The Barriers of Accounting Education Development in Iran [Volume 9, Issue 35, 2011, Pages 69-91]
Accounting education The Barriers of Accounting Education Development in Iran [Volume 8, Issue 32, 2010, Pages 49-72]
Accounting Information Value Relevance of Accounting Information: Measurement and Behavioral Aspects [Volume 7, Issue 25, 2009, Pages 1-52]
Accounting Information Value Relevance of Conservative and Non-conservative Accounting Information [Volume 8, Issue 30, 2010, Pages 79-98]
Accounting Information Investigation of the Halo Effect Phenomenon in the Iranian Capital Market with Emphasis on the Role of Accounting Information [Volume 17, Issue 65, 2020, Pages 85-108]
Accounting information quality The Effect of Accounting Information Quality on the Companies' Cost of Equity, Considering the Role of Information Symmetry and Comparability of Financial Statements [Volume 17, Issue 68, 2020, Pages 33-65]
Accounting information quality Political Connections and Accounting Information Quality: Evidence from Financial Restatement [Volume 18, Issue 71, 2021, Pages 1-32]
Accounting information system Public Sector Scorecard, Effectiveness of Accounting Information Systems and Sustainable Performance in Public Sector (Case Study: Government Offices in Bushehr City) [Volume 20, Issue 77, 2023, Pages 219-259]
Accounting Information Transparency Relationship between Real Earnings Management and Accruals Earnings Management with the Transparency of Accounting Information in Listed Firms in Tehran Stock Exchange [Volume 15, Issue 58, 2018, Pages 161-179]
Accounting measures Investigating the Relation between Tobin's Q Ratio and Earnings per Share (EPS) in Performance Evaluation of the Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2008, Pages 109-127]
Accounting‌ narratives Investigating the Relationship between Managers' Narcissism and the Optimistic Tone of Financial Reporting: The Adjusting Role of Earnings Management [Volume 18, Issue 72, 2021, Pages 169-192]
Accounting Principles International Accounting: Roles and Dimensions [Volume 1, Issue 1, 2003, Pages 61-84]
Accounting profit Experimental Investigating of Important Structures in Identifying Contracts, Indexes and Parameters for Bonus of CEO's and Compensation Plans [Volume 2, Issue 5, 2004, Pages 25-60]
Accounting profit The Amount of Go-togetherness of the Depreciation Provisions in the Direct Taxes Act with the Actual Depreciation Expense of Depreciable Assets [Volume 4, Issue 14, 2006, Pages 73-98]
Accounting Restatements Corporate Governance and Accounting Restatements [Volume 12, Issue 46, 2015, Pages 87-110]
Accounting Restatements Consequences of Financial Reporting Failure for Outside Directors [Volume 14, Issue 56, 2017, Pages 109-132]
Accounting Standards Internet Financial Reporting and its Situation in Iran [Volume 3, Issue 10, 2005, Pages 127-156]
Accounting Training Examination of the Accounting Education Expectation Gap as a Result of the Current Legal Requirements [Volume 14, Issue 54, 2017, Pages 95-118]
Accounting variables Empirical Relationship between Accounting/ Market Variables and Stock Return [Volume 3, Issue 11, 2005, Pages 227-246]
Accounts receivable/total assets ratio The Effect of Variables on Qualified Audit Report [Volume 5, Issue 18, 2007, Pages 123-146]
Accrual Test of Functional Fixation Hypothesis; Case of Net Operating Assets (Bloated Balance Sheet) [Volume 9, Issue 34, 2011, Pages 55-75]
Accrual Accounting Evaluation of Challenging Areas of Accrual Accounting Implementation in the Public Sector [Volume 20, Issue 79, 2023, Pages 245-282]
Accrual.  Assistant Professor of Finance At Shahid-Beheshti University  Income Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 23-47]
Accrual basis Evaluation of Accountability of Accounting and Financial Reporting System in Islamic Republic of Iran [Volume 2, Issue 6, 2004, Pages 27-54]
Accrual basis New State Tax Accounting Model - Basic Development in the Tax Information System [Volume 3, Issue 10, 2005, Pages 29-72]
Accrual component The Study & Explanation of Earnings Quality with Balance Sheet Approach [Volume 8, Issue 30, 2010, Pages 99-126]
Accrual Earning Management The role of media in earning management’s strategy [Volume 19, Issue 76, 2022, Pages 1-37]
Accrual Earnings Management The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016, Pages 29-52]
Accrual Earnings Management Relationship between Real Earnings Management and Accruals Earnings Management with the Transparency of Accounting Information in Listed Firms in Tehran Stock Exchange [Volume 15, Issue 58, 2018, Pages 161-179]
Accrual Earnings Management Investigating the relationship between earnings management patterns and stock crash risk with emphasis on the role of audit quality [Volume 18, Issue 71, 2021, Pages 171-200]
Accrual Models The Implications of Correlation between Measurement Error in the Discretionary Accruals Proxy and Partitioning Variable in Earnings Management Detection Test [Volume 15, Issue 59, 2018, Pages 159-188]
Accrual persistence Evaluating the Effect of Accounting Conservatism on the Correction Process of Accruals Anomaly [Volume 16, Issue 62, 2019, Pages 69-95]
Accrual Quality The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach [Volume 16, Issue 64, 2019, Pages 1-30]
Accrual Quality  Assistant Professor of Accounting – Alzahra University  Accounting Restatements and Information Risk [Volume 9, Issue 34, 2011, Pages 33-54]
Accrual Reversal Test of Functional Fixation Hypothesis; Case of Net Operating Assets (Bloated Balance Sheet) [Volume 9, Issue 34, 2011, Pages 55-75]
Accruals Choosing an Appropriate Model for Predicting Earnings Based on Comparing the Relevant Models in the Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 137-157]
Accruals Consequence of Real Earnings Manipulation on Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 1-32]
Accruals Relationship between Earnings Quality and Stock Return [Volume 3, Issue 12, 2005, Pages 27-56]
Accruals The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals [Volume 6, Issue 23, 2008, Pages 1-18]
Accruals An analysis of Earnings Persistence, Cash Flow and Accruals on a Scale of Industries and Companies [Volume 15, Issue 57, 2018, Pages 49-72]
Accruals The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange) [Volume 15, Issue 60, 2018, Pages 103-123]
Accruals An Accruals Quality Model: A Group Method of Data Handling Approa [Volume 19, Issue 75, 2022, Pages 1-40]
Accruals-based earnings management Investigating the Effect of Constraints on Earnings Management Strategies on the Application of Earnings Classification Shifting Strategy [Volume 19, Issue 75, 2022, Pages 203-236]
Accruals Earnings Management The Role of Audit Committee Financial Expertise on the Managerial Short-Termism [Volume 14, Issue 54, 2017, Pages 141-165]
Accruals Earnings Management The effect of the role of audit committee financial expert on the managerial short-termism [Volume 14, Issue 54, 2017]
Accruals quality which is adjusted according to performance Examining the impact of accruals quality and information relevance on the agency costs of the companies listed in Tehran Stock Exchange [Volume 11, Issue 44, 2014, Pages 37-69]
Actor-Network –Theory Investigating the Impact of Public Sector Accounting Reforms on Accountants’ Identity by Focusing on the Actor-Network-Theory [Volume 18, Issue 72, 2021, Pages 139-168]
Actual stock price Effect of Threshold Volume on Acceleration on Stock Price and Delay on Reaching to Real Price in Tehran Stock Exchange [Volume 7, Issue 25, 2009, Pages 147-166]
Adaptive Neural-Fuzzy Inference System Combination of CDM, ANFIS & MH Algorithms in a model to determine Fraudulent Financial-Tax Report [Volume 18, Issue 71, 2021, Pages 87-112]
Adequacy of Disclosure The Adequacy of Disclosure of Related Party Transactions S [Volume 9, Issue 33, 2011, Pages 39-57]
Adjustment for foreign currency translation Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 23-47]
Adjustment for unrealized gains/losses on securities Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 23-47]
Adjustment Speed The Firm’s Business Strategy, Cash Holdings and its Speed of Adjustment [Volume 19, Issue 73, 2022, Pages 57-84]
Agancy costs A study of the effects of Related Parties Transactions on the Agency costs [Volume 12, Issue 45, 2015, Pages 115-134]
Agency costs Examining the impact of accruals quality and information relevance on the agency costs of the companies listed in Tehran Stock Exchange [Volume 11, Issue 44, 2014, Pages 37-69]
Agency costs Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014, Pages 97-116]
Agency costs Long-term Debts and Overinvestment in Cash and Capital Expenditures: An Agency Perspective [Volume 10, Issue 40, 2012, Pages 125-150]
Agency costs An Empirical Investigation of Determinants of Board of Directors' Bonuses of The Firms Accepted In Tehran Stock-Exchange (TSE) [Volume 3, Issue 10, 2005, Pages 73-101]
Agency costs Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014]
Agency costs Financial statement comparability and corporate debt maturity [Volume 19, Issue 75, 2022, Pages 95-123]
Agency costs The Valuable Consequences of Financial Reporting Convergence towards Integrated Reporting [Volume 19, Issue 76, 2022, Pages 97-130]
Agency Theory Experimental Investigating of Important Structures in Identifying Contracts, Indexes and Parameters for Bonus of CEO's and Compensation Plans [Volume 2, Issue 5, 2004, Pages 25-60]
Agency Theory An Empirical Investigation of Determinants of Board of Directors' Bonuses of The Firms Accepted In Tehran Stock-Exchange (TSE) [Volume 3, Issue 10, 2005, Pages 73-101]
Agency Theory Investigation of Interactions between Managerial Ownership and Corporate Performance Using the Simultaneous Equations System (Evidence from Tehran Stock Exchange [Volume 14, Issue 56, 2017, Pages 55-81]
Aggressive Financial Reporting Financial Reporting L language Bad on Aggressive Financial Reporting Investor Protection [Volume 17, Issue 65, 2020, Pages 109-138]
Alignment Theory CEO Power, Family Ownership and Audit Fees: Analysis of Alignment and Entrenchment Theories [Volume 18, Issue 70, 2021, Pages 167-193]
Analysis Twenty-five Years of Design Science Methodology ‎in Accounting Research: A Bibliometric Analysis [Volume 21, Issue 81, 2024]
Analytic Hierarchy Proces (AHP) Determination of the Balanced Scorecard Measures and their Ranking Via Analytic Hierarchy Process for the Firms Listed In Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 1-21]
Analytic Network Process Portfolio Selection by DEMATEL and Analytic Network Process [Volume 10, Issue 39, 2012, Pages 105-124]
Announcement earnings The Effect of Firm Size on Information Content of Earning Announcement [Volume 4, Issue 16, 2006, Pages 1-18]
Announcement timing Investigating the Effect of Correlation between Firms' Earnings and Announcement Timing on the Accruals [Volume 14, Issue 53, 2017, Pages 91-112]
Announcement timing The Survey Effect of Firm's earnings Correlation and Announcement Timing on The Accruals of companies accepted in Tehran stock exchange [Volume 14, Issue 53, 2017]
Annual adjustments Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 23-47]
Annual earnings per share The Effect of Firm Size on Information Content of Earning Announcement [Volume 4, Issue 16, 2006, Pages 1-18]
Annual Stock Return The Review of Information Content of Cash Value Added (CVA) in Relation to Annual Stock Return: Comparative Analysis with Operating Profit (OP) and Operating Cash Flow (OCF) [Volume 2, Issue 8, 2004, Pages 121-151]
Annual Stock Return A Survey on the Relationship between Market Value Added and Performance Measures in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 129-157]
Arbitrage pricing theory The Application of Artificial Neural Networks in Prediction of TSE Dividend and Price Index (TEDPIX) [Volume 6, Issue 22, 2008, Pages 119-137]
Article 141 of amendment to the Commercial Law The Relationship between Accounting Conservatism and Bankruptcy Risk in TSE'S Listed Companies [Volume 8, Issue 30, 2010, Pages 127-149]
Artificial Neural Network Comparative Investigation of Capital Structure in High-Tech and Traditional Companies Using Artificial Neural Network and Multiple Regression Analysis [Volume 9, Issue 36, 2011, Pages 23-51]
Artificial Neural Network Predicting the Industry Index Volatility of Companies Listed in Tehran Stock Exchange, Emphasizing on Corporate Financial Variables Using Support Vector Machine [Volume 12, Issue 46, 2015]
Artificial Neural Network ∗ Predicting the Industry Index Volatility of Companies Listed in Tehran Stock Exchange, Emphasizing on Corporate Financial Variables Using Support Vector Machine [Volume 12, Issue 46, 2015, Pages 111-129]
Artificial neural networks The Application of Artificial Neural Networks in Prediction of TSE Dividend and Price Index (TEDPIX) [Volume 6, Issue 22, 2008, Pages 119-137]
Assessment of Companies' Performance Assessment of Companies' Performance and Mechanism of Controlling the Managers' behavior: Representation Theory [Volume 1, Issue 1, 2003, Pages 85-108]
Asset Back Securities Conceptual framework for asset back securities rating in Iran Capital Market [Volume 15, Issue 60, 2018, Pages 61-76]
Asset Pricing Idiosyncratic risk Pricing: Evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 23-46]
Asset Pricing Comparing of the Efficiency of Capital Asset Pricing Model (CAPM) and Consumption-based Capital Asset Pricing Model (CCAPM) in Tehran Stock Exchange (TSE) [Volume 8, Issue 31, 2010, Pages 143-157]
Asset Pricing Idiosyncratic risk Pricing : Evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 23-47]
Asset Revaluation Investigating Market Reaction to Asset Revaluation and Its Effect on Firm’s Access to Financing [Volume 18, Issue 71, 2021, Pages 143-170]
Assets Returns Outcome of Financial Distress on Accruals Influencing Future Returns [Volume 14, Issue 55, 2017, Pages 93-123]
Asymmetric CVP Model Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model [Volume 12, Issue 48, 2015, Pages 145-164]
Asymmetric Expense behavior Relationship Between Lag of Sales Changes with Asymmetric Expense Behavior and the Moderating Effect of Management Attitude [Volume 12, Issue 48, 2015, Pages 105-122]
Asymmetric Expense behaviour Relationship Between Lag of sales changes with Asymmetric Expense Behaviour and the Moderating Effect of management Atitude [Volume 12, Issue 48, 2015]
Asymmetry Asymmetric Cash Flow Sensitivity of Cash Holdings [Volume 10, Issue 40, 2012, Pages 27-52]
Asymmetry Information The Relationship of Conservatism and Short Term Abnormal Returns of Initial Public Offerings with Emphasis on the Role of Information Asymmetry Models [Volume 10, Issue 39, 2012, Pages 57-82]
Audit Use of expertise services in auditing, challenges, and improvement strategies [Volume 19, Issue 74, 2022, Pages 145-176]
Audit Committee An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management [Volume 12, Issue 46, 2015, Pages 130-154]
Audit Committee Necessity of Establishing a Client Audit Committee [Volume 4, Issue 15, 2006, Pages 65-86]
Audit Committee The impacts of Audit Committee Quality on Achieving Internal Control over Financial Reporting [Volume 13, Issue 52, 2016, Pages 179-284]
Audit Committee Consequences of Financial Reporting Failure for Outside Directors [Volume 14, Issue 56, 2017, Pages 109-132]
Audit Committee The Effect of Audit Committee Member's Financial Expertise on the Relationship between Environmental Risks and Audit Fee [Volume 17, Issue 67, 2020, Pages 57-87]
Audit Committee Audit committee performance evaluation model: indicators and importance of each [Volume 21, Issue 81, 2024]
Audit committee (AC) The Role of Independent Auditors and Audit Committees in Mitigating the Fraud Risks with Emphasis on the Reduction of In Consistencies between Financial and Non-Financial Measures [Volume 18, Issue 69, 2021, Pages 29-54]
Audit Committee Chair The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees and Audit Quality [Volume 21, Issue 81, 2024]
Audit Committee Characteristics The Effect of Audit Committee Characteristics on the Relationship between Audit Report Timeliness and Auditor Task Complexity [Volume 16, Issue 62, 2019, Pages 45-76]
Audit Committee Financial Expertise An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management [Volume 12, Issue 46, 2015, Pages 130-154]
Audit Committee Financial Expertise The Role of Audit Committee Financial Expertise on the Managerial Short-Termism [Volume 14, Issue 54, 2017, Pages 141-165]
Audit Committee Independent An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management [Volume 12, Issue 46, 2015, Pages 130-154]
Audit Committee Size An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management [Volume 12, Issue 46, 2015, Pages 130-154]
Audit delay The Effective Factors on Timeliness of Audit Report: Evidence from Iran [Volume 4, Issue 16, 2006, Pages 43-69]
Audit delay Accounting Comparability and Audit Effort [Volume 18, Issue 70, 2021, Pages 113-138]
Audit firm rotation The Relationship between Audit Rotation and Conservative Earnings Reporting in Companies Listed in TSE [Volume 11, Issue 41, 2014, Pages 157-173]
Auditing The Effect of Non Audit Services & Auditor Economical Dependence to A client on Auditor Independence [Volume 5, Issue 19, 2007, Pages 51-72]
Auditing Professional Ethics of Auditing in Iran: Content Analysis [Volume 15, Issue 59, 2018, Pages 1-34]
Auditing Performance Gap Investigating the Relationship between Audit Expectation Gap and Investor Confidence: Examine the role of auditor’s improved level of communication [Volume 19, Issue 73, 2022, Pages 117-149]
Auditing quality Modeling of the Relationship among Auditing Quality Factors by Using Cause and Effect Approach in System Dynamics [Volume 14, Issue 53, 2017]
Auditing risk model Auditor's Assessment of Inherent and Control Risk [Volume 5, Issue 18, 2007, Pages 81-104]
Auditing Standard Gap Investigating the Relationship between Audit Expectation Gap and Investor Confidence: Examine the role of auditor’s improved level of communication [Volume 19, Issue 73, 2022, Pages 117-149]
Auditing theories Professional Ethics of Auditing in Iran: Content Analysis [Volume 15, Issue 59, 2018, Pages 1-34]
Audit job attitude Investigating the Moderating Role of Gender and Social Identity on the Relationship between Islamic Cultural Values and the Audit Performance and Attitude [Volume 20, Issue 78, 2023, Pages 77-116]
Audit Opinion Factors Associated with Auditor Changes in Iranian Corporations [Volume 5, Issue 20, 2007, Pages 89-105]
Auditor Attributes Auditor Attributes, Professional and Commercial Orientations, and the Implications for Audit Quality [Volume 17, Issue 68, 2020, Pages 145-165]
Auditor business risk Effective Factors in Client Acceptance Decision in Audit Firms [Volume 5, Issue 19, 2007, Pages 93-114]
Auditor Change Factors Associated with Auditor Changes in Iranian Corporations [Volume 5, Issue 20, 2007, Pages 89-105]
Auditor efforts The Role of Independent Auditors and Audit Committees in Mitigating the Fraud Risks with Emphasis on the Reduction of In Consistencies between Financial and Non-Financial Measures [Volume 18, Issue 69, 2021, Pages 29-54]
Auditor expertise The Role of Independent Auditors and Audit Committees in Mitigating the Fraud Risks with Emphasis on the Reduction of In Consistencies between Financial and Non-Financial Measures [Volume 18, Issue 69, 2021, Pages 29-54]
Auditor Independence Study of Simultaneous Performance of Audit and Non-Audit Services on Auditor Independence from the Viewpoint of Academics and Stock Exchange Analysts [Volume 9, Issue 36, 2011, Pages 53-73]
Auditor report tone Earnings Management and Tone and Complexity of the Audit Reporting [Volume 19, Issue 73, 2022, Pages 1-26]
Auditor report tone The tone in the auditor's report and the audit fee with emphasis on the moderating role of the requirements of Auditing Standard No. 700 [Volume 19, Issue 76, 2022, Pages 131-161]
Auditor reputation The Effective Factors on Timeliness of Audit Report: Evidence from Iran [Volume 4, Issue 16, 2006, Pages 43-69]
Auditors Prioritizing the Accounting Information Qualitative Characteristics based on producers, Auditors and Users of Financial Reports: Application of Analytical Hierarchy Process (AHP) [Volume 10, Issue 38, 2012, Pages 1-27]
Auditors Presentation the Pattern of Behavioral Entropy in Auditors (Case Study: the Audit Organization) [Volume 18, Issue 70, 2021, Pages 139-166]
Auditor's Characteristics A Study of Factors Affecting Readability of the Audit Report: A linguistic Approach [Volume 16, Issue 64, 2019, Pages 31-57]
Auditor's Complexity The Effect of Audit Committee Characteristics on the Relationship between Audit Report Timeliness and Auditor Task Complexity [Volume 16, Issue 62, 2019, Pages 45-76]
Auditor Selection Accruals Quality and Auditor Selection [Volume 9, Issue 33, 2011, Pages 81-98]
Auditor Selection The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees and Audit Quality [Volume 21, Issue 81, 2024]
Auditor's experience The Factors Affecting the Professional Judgment (ethics) of Auditors and the Pressures on Them [Volume 17, Issue 67, 2020, Pages 1-26]
Auditor's opinion The Study Of The Effect Of The Modified Auditor’s Opinion On The Debt Structure And Excess Stock Returns Of The Companies Admitted To the Tehran Stock Exchange [Volume 15, Issue 60, 2018, Pages 157-183]
Auditor's report The Study Of The Effect Of The Modified Auditor’s Opinion On The Debt Structure And Excess Stock Returns Of The Companies Admitted To the Tehran Stock Exchange [Volume 15, Issue 60, 2018, Pages 157-183]
Auditor tenure Information Asymmetry: Evidences about the Relationship between Auditor Tenure and Auditor Specialization [Volume 9, Issue 33, 2011, Pages 149-176]
Audit Performance Investigating the Moderating Role of Gender and Social Identity on the Relationship between Islamic Cultural Values and the Audit Performance and Attitude [Volume 20, Issue 78, 2023, Pages 77-116]
Audit pressure The Factors Affecting the Professional Judgment (ethics) of Auditors and the Pressures on Them [Volume 17, Issue 67, 2020, Pages 1-26]
Audit Pricing The Effect of Financial Reporting Tone on Audit Fees of Listed Companies in Tehran Stock Exchange [Volume 18, Issue 72, 2021, Pages 79-107]
Audit Profession Presenting a Model of Auditors' Psychological Well-being and Evaluating Identified Themes in the Auditing Profession [Volume 20, Issue 78, 2023, Pages 221-272]
Audit Program Modification Investigating the Importance of Fraud Dimensions and Fraud Risk Factors in Modifying the Audit Program Using the Fraud Pentagon Model [Volume 15, Issue 59, 2018, Pages 83-106]
Audit Quality Corporate Governance and Accounting Restatements [Volume 12, Issue 46, 2015, Pages 87-110]
Audit Quality The Impact of Highly Valued Equity on the Relation between Audit Quality and Discretionary Accruals [Volume 12, Issue 45, 2015, Pages 31-80]
Audit Quality Factors Associated with Auditor Changes in Iranian Corporations [Volume 5, Issue 20, 2007, Pages 89-105]
Audit Quality Audit Quality and Overvalued Equity [Volume 13, Issue 52, 2016, Pages 111-140]
Audit Quality The Impact of Audit Quality on forecasting Accurate of future operating cash flows [Volume 14, Issue 53, 2017, Pages 173-198]
Audit Quality The Effect of Moderating Audit Quality on Investor Sentiment in Stock Pricing [Volume 15, Issue 57, 2018, Pages 123-146]
Audit Quality Investors rely on independent audit quality, and influences the quality of financial reporting and disclosure of financial statements [Volume 13, Issue 51, 2016]
Audit Quality The Impact of Highly Valued Equity on the Relation between Audit Quality and Discretionary Accruals [Volume 12, Issue 45, 2015]
Audit Quality The Impact of Audit Quality on forecasting Accurate of future operating cash flows [Volume 14, Issue 53, 2017]
Audit Quality Auditor Attributes, Professional and Commercial Orientations, and the Implications for Audit Quality [Volume 17, Issue 68, 2020, Pages 145-165]
Audit Quality Investigating the Moderating Effect of Auditing Quality on the Relationship between Financial Reporting Quality and Initial Public Offerings (IPOs) Underpricing [Volume 18, Issue 69, 2021, Pages 115-144]
Audit Quality Investigating the relationship between earnings management patterns and stock crash risk with emphasis on the role of audit quality [Volume 18, Issue 71, 2021, Pages 171-200]
Audit Quality Use of expertise services in auditing, challenges, and improvement strategies [Volume 19, Issue 74, 2022, Pages 145-176]
Audit Quality Audit Quality: Providing a Model and Investigating the Gap between the Current Situation and the Desired Level [Volume 20, Issue 79, 2023, Pages 45-84]
Audit Quality The tone in the auditor's report and the audit fee with emphasis on the moderating role of the requirements of Auditing Standard No. 700 [Volume 19, Issue 76, 2022, Pages 131-161]
Audit Quality Identification of Non-Fragile Variables Affecting Tax Audit Quality [Volume 20, Issue 79, 2023, Pages 165-203]
Audit Quality Discovery of Audit Distortions and Financial reporting readability; Emphasis on the moderating role of managers' ability [Volume 20, Issue 80, 2023, Pages 215-254]
Audit Quality The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees and Audit Quality [Volume 21, Issue 81, 2024]
Audit quality and information asymmetry Information Asymmetry: Evidences about the Relationship between Auditor Tenure and Auditor Specialization [Volume 9, Issue 33, 2011, Pages 149-176]
Audit Quality Reduction Behavior The Effect of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior with the Mediating effect of work stress: An Analysis of the Iranian Audit Environment [Volume 19, Issue 76, 2022, Pages 65-96]
Audit Report Lag The relationship between Disclosure Quality and Audit Report Lag [Volume 12, Issue 45, 2015, Pages 59-80]
Audit Report Lag The Effect of Audit Committee Characteristics on the Relationship between Audit Report Timeliness and Auditor Task Complexity [Volume 16, Issue 62, 2019, Pages 45-76]
Audit Report Lag The relationship between Disclosure Quality and Audit Report Lag [Volume 12, Issue 45, 2015]
Audit Report Readability A Study of Factors Affecting Readability of the Audit Report: A linguistic Approach [Volume 16, Issue 64, 2019, Pages 31-57]
Audit Services Study of Simultaneous Performance of Audit and Non-Audit Services on Auditor Independence from the Viewpoint of Academics and Stock Exchange Analysts [Volume 9, Issue 36, 2011, Pages 53-73]
Audit Standard No. 700 The tone in the auditor's report and the audit fee with emphasis on the moderating role of the requirements of Auditing Standard No. 700 [Volume 19, Issue 76, 2022, Pages 131-161]
Audit Task Complexity Measuring Audit Task Complexity Using Structural Equation Modeling [Volume 19, Issue 75, 2022, Pages 125-164]

B

Balanced Scorecard Technique Investigating Performance-based Budgeting and Performance Control in Iran's Executive Apparatus Using Balanced Scorecard Technique [Volume 20, Issue 77, 2023, Pages 37-72]
Balance Sheet The Usefulness of Balance Sheet and Income Statement Information Considered in Compare with Income Statement to Explain Stock Returns [Volume 12, Issue 46, 2015, Pages 9-26]
Balance Sheet The Usefulness of Balance Sheet and Income Statement Information Considered in Compare with Income Statement to Explain Stock Returns [Volume 12, Issue 46, 2015, Pages 27-62]
Balance Sheet Conservatism Investigation of the Relationship between Conservatism and Financial Efficiency of Firms in Tehran Stock Exchange by Supper Data Envelopment Analysis M. [Volume 11, Issue 44, 2014, Pages 71-95]
Bank Rating Iranian Banks According to their Financial Strength [Volume 14, Issue 54, 2017, Pages 25-50]
Bank Earnings Management and Risk Valuation in the Banking Industry: Evidence from Loan Loss Provisions [Volume 15, Issue 60, 2018, Pages 1-32]
Bank Financial Strength Rating of the Iranian Banks [Volume 14, Issue 54, 2017]
Bank The Financial Consequences of Risk Disclosure in the Iranian Capital Market: A Case Study of Banks Listed in Tehran Stock Exchange [Volume 18, Issue 70, 2021, Pages 27-50]
Bank credits. ∗ the Effect of Macroeconomic Variables on Management Financing Decision [Volume 13, Issue 51, 2016, Pages 87-120]
Banking and Insurance Reporting Companies Experiences in Applying IFRS in Iran [Volume 19, Issue 74, 2022, Pages 117-143]
Banking Healthcare Identification of Indicators of Banks subject to Bankruptcy Crisis Based on Thematic Analysis Method [Volume 17, Issue 66, 2020, Pages 51-86]
Banking Industry Investigating the Relationship between Social Responsibility and Earnings Management in Banks through Emphasis on the Moderating Role of CEO Power [Volume 20, Issue 77, 2023, Pages 183-218]
Bank profitability Influencing Factors on Bank Profitability [Volume 14, Issue 54, 2017]
Bankruptcy The comparative analysis of food Companies Bankruptcy by DEA-Additive and DEA-DA [Volume 11, Issue 43, 2014, Pages 153-184]
Bankruptcy Earnings Management and the Effect of Earnings Quality on Future Profitability of the Tehran Stock Exchange Bankrupt Firms [Volume 11, Issue 41, 2014, Pages 37-58]
Bankruptcy Recognition of Efficient Factors Affecting in companies’ bankruptcy using TOPSIS_AHP [Volume 10, Issue 38, 2012, Pages 69-90]
Bankruptcy Identification of Indicators of Banks subject to Bankruptcy Crisis Based on Thematic Analysis Method [Volume 17, Issue 66, 2020, Pages 51-86]
Bankruptcy Prediction Model Investigate the effect of real earnings management on bankruptcy predication models [Volume 15, Issue 60, 2018, Pages 77-101]
Bankruptcy risk The Relationship between Accounting Conservatism and Bankruptcy Risk in TSE'S Listed Companies [Volume 8, Issue 30, 2010, Pages 127-149]
Bankruptcy risk Financial Distress and Restatement of Financial statements: Evidence from Tehran Stock Exchange [Volume 17, Issue 67, 2020, Pages 203-227]
Bank Specific Factors Factors Affecting the Profitability of Banks [Volume 14, Issue 54, 2017, Pages 119-140]
Bank-Specific Factors Influencing Factors on Bank Profitability [Volume 14, Issue 54, 2017]
Banks Profitability Factors Affecting the Profitability of Banks [Volume 14, Issue 54, 2017, Pages 119-140]
Basel III The Comparison of the Economic Value in Hazard Models with Accounting Approach for Bankruptcy Prediction [Volume 15, Issue 58, 2018, Pages 107-135]
Basu Model Presenting a Sustainable Model of Basu Conservatism Using the GMM-sys Method [Volume 15, Issue 57, 2018, Pages 95-122]
Bayesian averaging Identification of Non-Fragile Variables Affecting Tax Audit Quality [Volume 20, Issue 79, 2023, Pages 165-203]
Bayesian Best-Worst Method Identification and Ranking of Factors Affecting Innovation in Accounting [Volume 20, Issue 78, 2023, Pages 1-33]
Behavioral Accounting Twenty-One Years of the Behavioral Accounting Research: A Bibliometric Analysis [Volume 19, Issue 75, 2022, Pages 165-201]
Behavioral approach New Managerial Overconfidence Assessment Model and Earnings Forecasts: Generalized Method of Moments (GMM) [Volume 16, Issue 62, 2019, Pages 1-20]
Behavioral approach Managerial Overconfidence, Firm’s Profitability, and its Predictability [Volume 20, Issue 79, 2023, Pages 125-163]
Behavioral Finance Testing representative bias using fundamental accounting measures: Evidence from TSE [Volume 11, Issue 43, 2014, Pages 57-88]
Behavioral Finance An Empirical Investigation of Herd Behavior: Evidence from TSE [Volume 10, Issue 39, 2012, Pages 1-27]
Behavioral Finance Behavioral Foundations of Dividend Policy [Volume 10, Issue 39, 2012, Pages 83-104]
Behavioral Finance Application of Momentum and Contrarian Strategies in Tehran Stock Exchange (TSE) [Volume 8, Issue 31, 2010, Pages 121-141]
Behavior Entropy Presentation the Pattern of Behavioral Entropy in Auditors (Case Study: the Audit Organization) [Volume 18, Issue 70, 2021, Pages 139-166]
Behavioural finance Herding behaviour in mutual fund industry, evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 47-71]
Beneficiary Groups Providing a Pattern for Effective Internal Audit from Beneficiary’s Perspective [Volume 16, Issue 64, 2019, Pages 81-111]
Benefits and Challenges Companies Experiences in Applying IFRS in Iran [Volume 19, Issue 74, 2022, Pages 117-143]
Beta Empirical Relationship between Accounting/ Market Variables and Stock Return [Volume 3, Issue 11, 2005, Pages 227-246]
Beta Investigation of the Firm Book-To-Price Operating and Leverage Components Effect in Stock Returns in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 39-64]
Bibliometric &lrm Twenty-five Years of Design Science Methodology ‎in Accounting Research: A Bibliometric Analysis [Volume 21, Issue 81, 2024]
Bibliometrics Analysis Scientific Mapping of the Literature on Internal Audit Quality [Volume 20, Issue 78, 2023, Pages 35-75]
Bid-ask spread The Relationship between Information Asymmetry and Conservatism [Volume 5, Issue 20, 2007, Pages 37-59]
Block holders Investigating the Effects of Ownership Concentration on Performance in the Firms Listed in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 107-122]
Board Analysis of Earnings Quality in the Board Relations Network [Volume 19, Issue 73, 2022, Pages 151-175]
Board Composition The Effect of Board Composition on Performance with Emphasis on Efficiency of Firm’s Total Resources Value Added [Volume 10, Issue 40, 2012, Pages 1-26]
Board Composition Assessing the Effect of Board composition on the performance of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 97-113]
Board of Director Relationship between corporate governance mechanisms and Conservatism [Volume 10, Issue 38, 2012, Pages 29-52]
Board of director structure transparency Corporate Transparency in Iran and Its Influential Factors [Volume 6, Issue 21, 2008, Pages 31-60]
Board structure Investigating the Relationship between Corporate Risk Taking and Financial Performance with Emphasis on Corporate Governance [Volume 13, Issue 49, 2016, Pages 141-170]
Bollinger Bands The Relation between Return of Bollinger Band with Relative Strength Index Indicators and stock Market Index [Volume 6, Issue 21, 2008, Pages 83-107]
Book-to-Market ratio Relationship of Stock Returns with Firm Size, Book-to -Market Equity Ratio and Earning-to-Price Ratio in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 61-87]
Book to Market Value Income Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 23-47]
Book-to-market value of equity ratio An Investigation of the Relationship between Market Return, Firm Size and Book-to-Market Value of Equity with Return of Equity in Tehran Stock Exchange [Volume 6, Issue 24, 2008, Pages 35-51]
Book-to-market value of portfolio Empirical Examination of the Explanatory Power of Stock Returns by Fama and French Model ill Tehran Stock Exchange [Volume 5, Issue 19, 2007, Pages 115-134]
Book-to-price (B/P) ratio Investigation of the Firm Book-To-Price Operating and Leverage Components Effect in Stock Returns in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 39-64]
Book Value The Contemporary Role of EPS and Book value in Stock Price Evaluation [Volume 4, Issue 14, 2006, Pages 1-37]
Book Value Presenting a Sustainable Model of Basu Conservatism Using the GMM-sys Method [Volume 15, Issue 57, 2018, Pages 95-122]
Book Value The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals [Volume 6, Issue 23, 2008, Pages 1-18]
Book Value of Equity The Relation between Residual Income and Stock Price in Tehran Stock Exchange [Volume 4, Issue 15, 2006, Pages 1-14]
Borrowing Surveying the Relation between Financing Methods and Future Stock Return [Volume 8, Issue 29, 2010, Pages 139-153]
Brainstorming Nominal Group Technique and interactive Groups Auditors’ Performance in Fraud Brainstorming Sessions: Nominal Group Technique and Interactive Groups [Volume 17, Issue 68, 2020, Pages 67-95]
Bubble Price A Survey of Stock Price Bubbles in Tehran Stock Exchange on The Basis of Size & Type of Industries [Volume 4, Issue 14, 2006, Pages 39-71]
Bushehr city governmental offices Public Sector Scorecard, Effectiveness of Accounting Information Systems and Sustainable Performance in Public Sector (Case Study: Government Offices in Bushehr City) [Volume 20, Issue 77, 2023, Pages 219-259]
Business Culture International Accounting: Roles and Dimensions [Volume 1, Issue 1, 2003, Pages 61-84]
Business risk Company Characteristics and Capital Structure [Volume 11, Issue 43, 2014, Pages 111-133]
Business risk A Study of the Effective Factors in Measurement of Using Financial Leverage in General Sharing Firms [Volume 1, Issue 4, 2003, Pages 129-148]
Business risk The impact of monopoly or industry competition on pricing of external audit services [Volume 13, Issue 52, 2016]
Business risk The Effect of Audit Committee Member's Financial Expertise on the Relationship between Environmental Risks and Audit Fee [Volume 17, Issue 67, 2020, Pages 57-87]
Business Strategy The effect of Business Strategies on the Company's Information Environment [Volume 15, Issue 59, 2018, Pages 59-82]
Business Strategy The Role of Managerial Compensation in Changing the Relationship between Business Strategies and Over (under) Investment [Volume 17, Issue 67, 2020, Pages 177-201]
Buy-Hold strategy The Relation between Return of Bollinger Band with Relative Strength Index Indicators and stock Market Index [Volume 6, Issue 21, 2008, Pages 83-107]

C

Calendar-Time Portfolio Approach Evaluation of The Pricing Model and Calendar-Time Portfolio Approach in Long-Term Event Study [Volume 16, Issue 61, 2019, Pages 101-130]
Canonical Correlation Presenting a model for measurement of the relationship between financial risks and financial ratios [Volume 16, Issue 63, 2019, Pages 109-127]
Capital Asset pricing Model Relationship of Stock Returns with Firm Size, Book-to -Market Equity Ratio and Earning-to-Price Ratio in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 61-87]
Capital expenditure The Relationship between Cash Flow Sensitivity of Investment with Level of Capital Expenditure M [Volume 11, Issue 41, 2014, Pages 105-129]
Capital expenditure Managerial Ability and Risk-taking Behavior of a Company [Volume 18, Issue 72, 2021, Pages 109-137]
Capital intensity The Relationship Between Tax Policy and Companies' Tax Burden in Inflationary Conditions [Volume 15, Issue 58, 2018, Pages 59-78]
Capital Market Measure Determinants Measuring of Financial Flexibility [Volume 15, Issue 59, 2018, Pages 35-57]
Capital structure Company Characteristics and Capital Structure [Volume 11, Issue 43, 2014, Pages 111-133]
Capital structure Comparative Investigation of Capital Structure in High-Tech and Traditional Companies Using Artificial Neural Network and Multiple Regression Analysis [Volume 9, Issue 36, 2011, Pages 23-51]
Capital structure The Impact of Moral Hazard on Capital Structure [Volume 13, Issue 49, 2016, Pages 171-189]
Capital structure Survey the Relationship between Profitability Ratios and Capital Structure in Tehran Stock Exchange [Volume 5, Issue 18, 2007, Pages 59-80]
Capital structure The Impact of Earnings Management, Profitability Ratios and Firm Size on Capital Structure [Volume 7, Issue 25, 2009, Pages 87-103]
Capital structure Effects of Capital Structure and Changes in It on Manufacturing Products [Volume 7, Issue 25, 2009, Pages 127-146]
Capital structure Financial flexibility and Capital Structure Decisions of companies listed in Tehran Stock Exchange (TSE) [Volume 12, Issue 46, 2015]
CAPM Comparing of the Efficiency of Capital Asset Pricing Model (CAPM) and Consumption-based Capital Asset Pricing Model (CCAPM) in Tehran Stock Exchange (TSE) [Volume 8, Issue 31, 2010, Pages 143-157]
Cash basis New State Tax Accounting Model - Basic Development in the Tax Information System [Volume 3, Issue 10, 2005, Pages 29-72]
Cash component The Study & Explanation of Earnings Quality with Balance Sheet Approach [Volume 8, Issue 30, 2010, Pages 99-126]
Cash Conversion Cycle The effects of working capital management on the profitability of the firms listed in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 43-65]
Cash dividend Investigating the Relation between Dividend with Economic Value Added and Return on Assets in the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2007, Pages 73-91]
Cash Flow Test of Functional Fixation Hypothesis; Case of Net Operating Assets (Bloated Balance Sheet) [Volume 9, Issue 34, 2011, Pages 55-75]
Cash Flow An analysis of Earnings Persistence, Cash Flow and Accruals on a Scale of Industries and Companies [Volume 15, Issue 57, 2018, Pages 49-72]
Cash flow disaggregation Cash Flow disaggregation and the Prediction of Future Earnings [Volume 8, Issue 31, 2010, Pages 77-100]
Cash Flow Management Assessment the Effect of Financial Supply Chain Management on Performance of Listed Companies in Tehran Stock Exchange [Volume 14, Issue 56, 2017, Pages 133-154]
Cash flows Relationship between Accounting Depreciation and Economic Depreciation and The Role of Conservative Reporting of Depreciation on Inside Information [Volume 9, Issue 33, 2011, Pages 59-80]
Cash flows The Impact of Firm-specific Attributes on the Relevance in Earnings and Cash Flows: Iranian Case [Volume 3, Issue 9, 2005, Pages 27-41]
Cash flows Investigation of the Relation between Financial and Non-financial Information and Stock Returns in Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 1-31]
Cash flow sensitivity The Relationship between Cash Flow Sensitivity of Investment with Level of Capital Expenditure M [Volume 11, Issue 41, 2014, Pages 105-129]
Cash flow sensitivity Asymmetric Cash Flow Sensitivity of Cash Holdings [Volume 10, Issue 40, 2012, Pages 27-52]
Cash Flow Statement Corporate Life Cycle and Cost of Equity Capital [Volume 13, Issue 52, 2016, Pages 37-60]
Cash Flow Statement Corporate Life Cycle and Cost of Equity Capita [Volume 13, Issue 52, 2016, Pages 61-82]
Cash Flow Statement Corporate life cycle and cost of equity capital [Volume 13, Issue 52, 2016]
Cash Flow Volatility The CEO Authority Effect on Dividend Payout Probability: The Role of Profitability and Cash Flow Volatility [Volume 20, Issue 79, 2023, Pages 1-44]
Cash from Operating A Survey on the Relationship between Market Value Added and Performance Measures in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 129-157]
Cash holdings Asymmetric Cash Flow Sensitivity of Cash Holdings [Volume 10, Issue 40, 2012, Pages 27-52]
Cash holdings Measuring of Financial Flexibility [Volume 15, Issue 59, 2018, Pages 35-57]
Cash value added (CVA) The Review of Information Content of Cash Value Added (CVA) in Relation to Annual Stock Return: Comparative Analysis with Operating Profit (OP) and Operating Cash Flow (OCF) [Volume 2, Issue 8, 2004, Pages 121-151]
Cause and effect approach Modeling of the Relationship among Auditing Quality Factors Using Cause and Effect Approach in System Dynamics [Volume 14, Issue 53, 2017, Pages 45-70]
Cause and effect approach Modeling of the Relationship among Auditing Quality Factors by Using Cause and Effect Approach in System Dynamics [Volume 14, Issue 53, 2017]
CCAPM Comparing of the Efficiency of Capital Asset Pricing Model (CAPM) and Consumption-based Capital Asset Pricing Model (CCAPM) in Tehran Stock Exchange (TSE) [Volume 8, Issue 31, 2010, Pages 143-157]
Centrality Dynamic Measurement of Iran Interbank Network Stability [Volume 17, Issue 68, 2020, Pages 167-197]
CEO Authority The CEO Authority Effect on Dividend Payout Probability: The Role of Profitability and Cash Flow Volatility [Volume 20, Issue 79, 2023, Pages 1-44]
CEO human capital Modeling for CEO Human Capital Measurement by Shannon Entropy Index and It’s Effect on Earnings Forecasts Quality [Volume 18, Issue 69, 2021, Pages 55-84]
CEO Media Exposure Financial Report Readability and Stock Price Synchronicity: The Moderator Role of CEO Media Exposure [Volume 20, Issue 78, 2023, Pages 117-153]
CEO overconfidence The Impact of CEO’s Overconfidence on the Relationship between Cash Holdings and Excess [Volume 18, Issue 72, 2021, Pages 57-77]
CEO Power CEO Power, Family Ownership and Audit Fees: Analysis of Alignment and Entrenchment Theories [Volume 18, Issue 70, 2021, Pages 167-193]
CEO Power Investigating the Relationship between Social Responsibility and Earnings Management in Banks through Emphasis on the Moderating Role of CEO Power [Volume 20, Issue 77, 2023, Pages 183-218]
CEO's compensation plans Experimental Investigating of Important Structures in Identifying Contracts, Indexes and Parameters for Bonus of CEO's and Compensation Plans [Volume 2, Issue 5, 2004, Pages 25-60]
CEO Turnover The Effect of Tournament Incentives on Financial Restatements: Stimulus-Response Theory Test [Volume 15, Issue 60, 2018, Pages 125-156]
CEO Turnover Cost of Capital, CEO Turnover and Investment Opportunities [Volume 17, Issue 67, 2020, Pages 125-152]
Certified Public Accountant Phenomenological Exploring of the Lived Experiences of Candidates Participating in the CPA Exam [Volume 20, Issue 79, 2023, Pages 205-243]
Change in earnings The Impact of Firm-specific Attributes on the Relevance in Earnings and Cash Flows: Iranian Case [Volume 3, Issue 9, 2005, Pages 27-41]
Changes of capital structure Effects of Capital Structure and Changes in It on Manufacturing Products [Volume 7, Issue 25, 2009, Pages 127-146]
Chief Financial Officer Relation between Internal Control Reporting and the User's Decision Making: in TEHRAN Security Exchange Market [Volume 4, Issue 14, 2006, Pages 133-176]
Choice of an auditor Effective Factors on Voluntary Choice of an Auditor [Volume 6, Issue 22, 2008, Pages 23-45]
Choice theory The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange) [Volume 15, Issue 60, 2018, Pages 103-123]
Circuit Breakers The Influence of Daily Price Limit Effects on Price Behavior of Stocks: A Contrarian Investment Strategy Approach [Volume 9, Issue 36, 2011, Pages 93-121]
Client acceptance Effective Factors in Client Acceptance Decision in Audit Firms [Volume 5, Issue 19, 2007, Pages 93-114]
Client business risk Effective Factors in Client Acceptance Decision in Audit Firms [Volume 5, Issue 19, 2007, Pages 93-114]
Client's Characteristics A Study of Factors Affecting Readability of the Audit Report: A linguistic Approach [Volume 16, Issue 64, 2019, Pages 31-57]
Clustering Clustering and Profitability Forecast of Companies listed in Tehran Stock Exchange with the Decision Tree c5 Approach [Volume 15, Issue 59, 2018, Pages 135-157]
Cointegration Test A Survey of Stock Price Bubbles in Tehran Stock Exchange on The Basis of Size & Type of Industries [Volume 4, Issue 14, 2006, Pages 39-71]
Combinational method of teaching Validating Three-dimensional Model of Ethical Competencies’ Education in Accounting Program [Volume 18, Issue 70, 2021, Pages 1-25]
Combined Conservatism Investigation of the Relationship between Conservatism and Financial Efficiency of Firms in Tehran Stock Exchange by Supper Data Envelopment Analysis M. [Volume 11, Issue 44, 2014, Pages 71-95]
Commercial Orientation Auditor Attributes, Professional and Commercial Orientations, and the Implications for Audit Quality [Volume 17, Issue 68, 2020, Pages 145-165]
Company risk and Company profitability The Effective Factors on Timeliness of Audit Report: Evidence from Iran [Volume 4, Issue 16, 2006, Pages 43-69]
Company's General Meetings Decision Making and Governmental Organization The Effect of Independent Auditor's Report on User's Decision Making [Volume 1, Issue 1, 2003, Pages 41-60]
Company size Life cycle Theory Test in the Dividend Policies of Companies in Tehran Stock Exchange [Volume 11, Issue 41, 2014, Pages 59-81]
Company size The Effect of Firm Size on Information Content of Earning Announcement [Volume 4, Issue 16, 2006, Pages 1-18]
Company size The Effective Factors on Timeliness of Audit Report: Evidence from Iran [Volume 4, Issue 16, 2006, Pages 43-69]
Company Value Effect of Corporate Governance Mechanisms on the Companies' Performance of Initial Public Offering in Tehran Stock Exchange [Volume 13, Issue 50, 2016, Pages 9-32]
Comparability The Relationship between Financial Statements Comparability with Stock Price in Formativeness about Future Earnings [Volume 13, Issue 49, 2016, Pages 83-110]
Comparability of financial statements The Effect of Accounting Information Quality on the Companies' Cost of Equity, Considering the Role of Information Symmetry and Comparability of Financial Statements [Volume 17, Issue 68, 2020, Pages 33-65]
Comparability of financial statements The Effect of Comparability of Financial Statements and the Opacity in Financial Reporting on the Value Relevance of Earnings and Book Value per Share [Volume 19, Issue 73, 2022, Pages 85-115]
Comparison of Expectations Comparing the Expectations of Financial Reporting Preparers and Users of Integrated Financial Reporting [Volume 20, Issue 78, 2023, Pages 191-220]
Competition in Audit Market and Audit Firm Size Accruals Quality and Auditor Selection [Volume 9, Issue 33, 2011, Pages 81-98]
Competition Strength The moderating role of competitive strength in the relation between social and environmental performance with financial performance [(Articles in Press)]
Complexity Earnings Management and Tone and Complexity of the Audit Reporting [Volume 19, Issue 73, 2022, Pages 1-26]
Comprehensive income Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 23-47]
Comprehensive Price Index (All share index) A Survey of TEPIX Efficiency [Volume 4, Issue 13, 2006, Pages 156-184]
Computational Literature Review (CLR) Scientific Mapping of the Literature on Internal Audit Quality [Volume 20, Issue 78, 2023, Pages 35-75]
Conditional Accounting Conservatism The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity [Volume 9, Issue 35, 2011, Pages 49-67]
Conditional Conservatism Investigation of Important Factors on Risk of Financial Bankruptcy [Volume 13, Issue 51, 2016, Pages 35-54]
Conditional Conservatism Investigation of Important Factors on Risk of Financial Bankruptcy, Conditional Conservatism beside or vis-à-vis Accounting-based Earnings Attributes [Volume 13, Issue 51, 2016]
Conditional Conservatism  Investigation of Important Factors on Risk of Financial Bankruptcy [Volume 13, Issue 51, 2016, Pages 9-34]
Confidence An Examination of the Factors that Influence an Auditor's Decision to Use a Decision Aid in Their Assessments of' Management Fraud [Volume 6, Issue 22, 2008, Pages 47-72]
Conflict of Interests Study of Simultaneous Performance of Audit and Non-Audit Services on Auditor Independence from the Viewpoint of Academics and Stock Exchange Analysts [Volume 9, Issue 36, 2011, Pages 53-73]
Conflict of interest theory A study of the effects of Related Parties Transactions on the Agency costs [Volume 12, Issue 45, 2015, Pages 115-134]
Conformity pressure An Examination of the Factors that Influence an Auditor's Decision to Use a Decision Aid in Their Assessments of' Management Fraud [Volume 6, Issue 22, 2008, Pages 47-72]
Conservatism Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014, Pages 97-116]
Conservatism The Relationship between Audit Rotation and Conservative Earnings Reporting in Companies Listed in TSE [Volume 11, Issue 41, 2014, Pages 157-173]
Conservatism The Relationship of Conservatism and Short Term Abnormal Returns of Initial Public Offerings with Emphasis on the Role of Information Asymmetry Models [Volume 10, Issue 39, 2012, Pages 57-82]
Conservatism The Relationship between Net Operating Assets and Accounting Conservatism [Volume 12, Issue 47, 2015, Pages 73-92]
Conservatism Cultural Context of Conservatism and Secrecy in Accounting [Volume 1, Issue 1, 2003, Pages 3-39]
Conservatism The Relationship between Information Asymmetry and Conservatism [Volume 5, Issue 20, 2007, Pages 37-59]
Conservatism Value Relevance of Conservative and Non-conservative Accounting Information [Volume 8, Issue 30, 2010, Pages 79-98]
Conservatism The Relationship between Accounting Conservatism and Bankruptcy Risk in TSE'S Listed Companies [Volume 8, Issue 30, 2010, Pages 127-149]
Conservatism Presenting a Sustainable Model of Basu Conservatism Using the GMM-sys Method [Volume 15, Issue 57, 2018, Pages 95-122]
Conservatism Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014]
Conservative accounting The Effect of Accounting Conservatism to the Earning Quality and Stocks Return [Volume 5, Issue 18, 2007, Pages 1-24]
Construction companies کیفیت سود، قیمت سهام، صنعت ساختمان، ضریب واکنش سود، جریان نقد عملیاتی. [Volume 12, Issue 47, 2015, Pages 93-112]
Contextual Fundamental Analysis The Impact of Cost Efficiency on the relation between Sales, General and Administrative ratio (SG&A Ratio) and Future Performance [Volume 9, Issue 34, 2011, Pages 77-102]
Contingency factors The relationship between contingency factors and non-financial sustainability performance; The Moderating Role of Managers' Behavioral Dimension [(Articles in Press)]
Contingency theory of Anderson and Lenan (CT) Investigating the relation between privatization, use of management accounting tools and the performance of financial companies accepted on Tehran’s stock market [Volume 13, Issue 51, 2016]
Contrarian Investment strategy The Influence of Daily Price Limit Effects on Price Behavior of Stocks: A Contrarian Investment Strategy Approach [Volume 9, Issue 36, 2011, Pages 93-121]
Contrarian Investment strategy The Evaluation Investors Overreaction in the Tehran Stock Exchange (TSE) [Volume 3, Issue 9, 2005, Pages 1-26]
Contrarian Strategy Application of Momentum and Contrarian Strategies in Tehran Stock Exchange (TSE) [Volume 8, Issue 31, 2010, Pages 121-141]
Control risk Auditor's Assessment of Inherent and Control Risk [Volume 5, Issue 18, 2007, Pages 81-104]
Corporate Accounting Performance Enterprise Risk Management Model and Implications for Effective Control of Accounting and Economic Performance of the Company [Volume 17, Issue 65, 2020, Pages 139-173]
Corporate Cash Holdings The Impact of CEO’s Overconfidence on the Relationship between Cash Holdings and Excess [Volume 18, Issue 72, 2021, Pages 57-77]
Corporate diversification strategy The Effect of Diversification Strategies on Inventory Performance [Volume 18, Issue 71, 2021, Pages 113-142]
Corporate Economic Performance Enterprise Risk Management Model and Implications for Effective Control of Accounting and Economic Performance of the Company [Volume 17, Issue 65, 2020, Pages 139-173]
Corporate Financial Variables Predicting the Industry Index Volatility of Companies Listed in Tehran Stock Exchange, Emphasizing on Corporate Financial Variables Using Support Vector Machine [Volume 12, Issue 46, 2015, Pages 111-129]
Corporate Financial Variables Predicting the Industry Index Volatility of Companies Listed in Tehran Stock Exchange, Emphasizing on Corporate Financial Variables Using Support Vector Machine [Volume 12, Issue 46, 2015]
Corporate Governance Real Earning Management, Corporate Governance and Cash Holding [Volume 11, Issue 44, 2014, Pages 145-161]
Corporate Governance Relationship between corporate governance mechanisms and Conservatism [Volume 10, Issue 38, 2012, Pages 29-52]
Corporate Governance The Adequacy of Disclosure of Related Party Transactions S [Volume 9, Issue 33, 2011, Pages 39-57]
Corporate Governance The Relationship between Board Structure and Information Content of Accounting Earnings [Volume 9, Issue 33, 2011, Pages 99-125]
Corporate Governance Corporate Governance and Accounting Restatements [Volume 12, Issue 46, 2015, Pages 87-110]
Corporate Governance The Effect of Corporate Governance on Decrease Earning Management [Volume 5, Issue 17, 2007, Pages 151-171]
Corporate Governance The Relation between Corporate Governance and Firm Value in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 89-106]
Corporate Governance Assessing the Effect of Board composition on the performance of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 97-113]
Corporate Governance Developing a Model for Corporate Governance Rating in Iran [Volume 8, Issue 30, 2010, Pages 1-35]
Corporate Governance The Relationship between Corporate Governance and its Dimensions and investment Efficiency on the Firms Accepted in Tehran stock Exchange [Volume 13, Issue 52, 2016, Pages 9-36]
Corporate Governance Determinants of Voluntary Disclosure in Iran Capital Marke [Volume 14, Issue 56, 2017, Pages 1-32]
Corporate Governance The Impact of Corporate Governance on Momentum Strategies Profitability Considering Market Pressure and Management Entrenchment Hypotheses [Volume 16, Issue 62, 2019, Pages 97-125]
Corporate Governance Relationship between Corporate Governance Dimensions and Investment Efficiency [Volume 13, Issue 52, 2016]
Corporate Governance Corporate Governance: The Extent of Observance of Shareholder's Rights in Tehran Stock Exchange Listed Companies [Volume 6, Issue 22, 2008, Pages 1-21]
Corporate Governance mechanisms The relationship between corporate governance and related party transactions [Volume 14, Issue 53, 2017, Pages 143-172]
Corporate Governance mechanisms Accounting Comparability and Audit Effort [Volume 18, Issue 70, 2021, Pages 113-138]
Corporate Governance (mechanisms) Corporate Governance Mechanisms, Debt Ratio, Firm Size and Earnings Management [Volume 6, Issue 24, 2008, Pages 79-115]
Corporate Life Cycle Relationship between Investment Opportunities and Earnings in according to Companies Life Cycle [Volume 10, Issue 39, 2012, Pages 147-166]
Corporate Life Cycle Corporate Life Cycle and Cost of Equity Capital [Volume 13, Issue 52, 2016, Pages 37-60]
Corporate Life Cycle Corporate Life Cycle and Cost of Equity Capita [Volume 13, Issue 52, 2016, Pages 61-82]
Corporate Life Cycle Corporate life cycle and cost of equity capital [Volume 13, Issue 52, 2016]
Corporate Performance Political Connections, Related Party Transactions and Earnings Management In Listed Companies in Tehran Stock Exchange [Volume 16, Issue 63, 2019, Pages 129-155]
Corporate risk taking Investigating the Relationship between Corporate Risk Taking and Financial Performance with Emphasis on Corporate Governance [Volume 13, Issue 49, 2016, Pages 141-170]
Corporate Social responsibility A Model for Impact of Corporate Social responsibility And Tax Management costs on Avoidance And Tax Evasion [Volume 15, Issue 58, 2018, Pages 27-58]
Corporate Sustainability Developing of Effective Factors Model on Corporate Sustainability in Iran [Volume 17, Issue 65, 2020, Pages 175-201]
Corporate transparency Corporate Transparency in Iran and Its Influential Factors [Volume 6, Issue 21, 2008, Pages 31-60]
Corporation Efficiency Investigating the Effect of Management Ability on Dividend Policy Companies listed in Tehran Stock [Volume 14, Issue 54, 2017, Pages 73-94]
Correction of accruals anomaly Evaluating the Effect of Accounting Conservatism on the Correction Process of Accruals Anomaly [Volume 16, Issue 62, 2019, Pages 69-95]
Correlation Further Evidence on Empirical Relationships between Earnings and Cash Flows [Volume 4, Issue 15, 2006, Pages 1-20]
Correlation Explaining the Effective Factors on Short Term Abnormal Rate of Return of New Companies' Stock: In Case of Tehran Stock Exchange [Volume 5, Issue 17, 2007, Pages 129-150]
Cost The Amount of Go-togetherness of the Depreciation Provisions in the Direct Taxes Act with the Actual Depreciation Expense of Depreciable Assets [Volume 4, Issue 14, 2006, Pages 73-98]
Cost anti-Stickiness Cost Stickiness and Anti-Cost Stickiness of Non- Manufacturing Costs in Iranian Firms [Volume 14, Issue 53, 2017, Pages 71-90]
Cost Behavior Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness [Volume 6, Issue 23, 2008, Pages 19-41]
Cost Behavior Cost Behavior Forecast Accuracy in Earning Forecast of Tehran Stock Exchange Companies [Volume 14, Issue 55, 2017, Pages 71-92]
Cost Forecast Accuracy Cost Behavior Forecast Accuracy in Earning Forecast of Tehran Stock Exchange Companies [Volume 14, Issue 55, 2017, Pages 71-92]
Cost management Effect of Tools of Evolution Steps of Management Accounting on Operating Profit of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 46, 2015, Pages 63-86]
Cost management Effect of Tools of Evolution Steps of Management Accounting On Operating Profit of Companies Listed In Tehran Stock Exchange Exchanged: An Empirical Examination [Volume 12, Issue 46, 2015]
Cost of capital The Effects of Cost of Capital on the Relationship Between Earnings and Stock Returns [Volume 10, Issue 38, 2012, Pages 91-117]
Cost of capital Financial Reporting Quality, Information Risk and Cost of Capital [Volume 6, Issue 21, 2008, Pages 1-30]
Cost of capital The Effects of Ownership Structure (Governmental and private) on Relationship between Disclosure Quality and Cost of Capital at Tehran Stock Exchange Listed Companies [Volume 16, Issue 62, 2019, Pages 21-43]
Cost of capital Cost of Capital, CEO Turnover and Investment Opportunities [Volume 17, Issue 67, 2020, Pages 125-152]
Cost of capital The Valuable Consequences of Financial Reporting Convergence towards Integrated Reporting [Volume 19, Issue 76, 2022, Pages 97-130]
Cost of Debt COVID-19, Accruals Quality and Cost of Debt [Volume 20, Issue 80, 2023, Pages 131-164]
Cost of Equity Income Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 23-47]
Cost of Equity The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity [Volume 9, Issue 35, 2011, Pages 49-67]
Cost of Equity Corporate Life Cycle and Cost of Equity Capital [Volume 13, Issue 52, 2016, Pages 37-60]
Cost of Equity Corporate Life Cycle and Cost of Equity Capita [Volume 13, Issue 52, 2016, Pages 61-82]
Cost of Equity Corporate life cycle and cost of equity capital [Volume 13, Issue 52, 2016]
Cost of equity capital The Effect of Accounting Information Quality on the Companies' Cost of Equity, Considering the Role of Information Symmetry and Comparability of Financial Statements [Volume 17, Issue 68, 2020, Pages 33-65]
Cost stickiness Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model [Volume 12, Issue 48, 2015, Pages 145-164]
Cost stickiness Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness [Volume 6, Issue 23, 2008, Pages 19-41]
Co-variability The Study of the Relation between Information Transparency and Stock Liquidity Uncertainty in TSE’s Listed Companies [Volume 9, Issue 36, 2011, Pages 123-148]
COVID-19 COVID-19, Accruals Quality and Cost of Debt [Volume 20, Issue 80, 2023, Pages 131-164]
Co-word analysis Twenty-One Years of the Behavioral Accounting Research: A Bibliometric Analysis [Volume 19, Issue 75, 2022, Pages 165-201]
CPAs Examination of the Function of the Enforcement 272 Claus of the Direct Taxes Law [Volume 5, Issue 17, 2007, Pages 105-128]
Creation of liquidity The Impact of Banking Performance on Liquidity Creation in Banking System [Volume 16, Issue 64, 2019, Pages 113-133]
Credit Ratings The Effect of Investment and Credit Ratings on Relationship between Internal Control Weakness and Firm Value [Volume 18, Issue 69, 2021, Pages 145-173]
Credit Risk A Model for Credit Analysis in Bank of Industry and Mine [Volume 6, Issue 21, 2008, Pages 61-82]
Credit Risk Calculation of Credit Risk and Its Effect on Return in Tehran Stock Exchange [Volume 14, Issue 55, 2017, Pages 169-196]
Critical Discourse Analysis The Subtle Financialization Discourse in Iranian Accounting Procedures [Volume 17, Issue 67, 2020, Pages 27-56]
Critical Thinking Recognize the Approaches of Critical Thinking of Auditors and Its Representation in the form of Link Analysis(IQA) [Volume 18, Issue 69, 2021, Pages 185-210]
Critical thinking stimuli Recognize the Approaches of Critical Thinking of Auditors and Its Representation in the form of Link Analysis(IQA) [Volume 18, Issue 69, 2021, Pages 185-210]
Cross-sectional Deviations of Returns An Empirical Investigation of Herd Behavior: Evidence from TSE [Volume 10, Issue 39, 2012, Pages 1-27]
Cross-Section of stock Returns Relationship of Stock Returns with Firm Size, Book-to -Market Equity Ratio and Earning-to-Price Ratio in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 61-87]
Cultural context Cultural Context of Conservatism and Secrecy in Accounting [Volume 1, Issue 1, 2003, Pages 3-39]
Cumulative Abnormal Return The Evaluation Investors Overreaction in the Tehran Stock Exchange (TSE) [Volume 3, Issue 9, 2005, Pages 1-26]
Cumulative Abnormal Return Investigating Market Reaction to Asset Revaluation and Its Effect on Firm’s Access to Financing [Volume 18, Issue 71, 2021, Pages 143-170]
Cumulative Prospect Theory Explaining Managerial Incentives for Earnings Manipulation Using Cumulative Prospect Theory (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 18, Issue 70, 2021, Pages 51-77]
Current accruals The comparison of the value relevance of operating cash flows, current accruals, and non-current accruals with the value relevance of total amount of operating income؛ Evidence from Tehran Stock [Volume 11, Issue 44, 2014, Pages 1-35]
Customer Bargaining Power The Relationship between the Bargaining Power of Suppliers and Customers and Accounting Conservatism [Volume 10, Issue 39, 2012, Pages 29-56]

D

Data Envelopment Analysis Role of Management of Working Capital Items in Explaining the Operational Efficiency of Companies Listed on the Tehran Stock Exchange [Volume 20, Issue 80, 2023, Pages 255-287]
Data Envelopment Analysis (DEA The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 15, Issue 57, 2018, Pages 24-47]
Data mining Examine the Effects of Financial and Non-Financial Variables on Tax Evasion Using of Data Mining Techniques: Automotive and Parts Manufacturing Industry [Volume 9, Issue 34, 2011, Pages 103-128]
Data Panel Investigation of the Halo Effect Phenomenon in the Iranian Capital Market with Emphasis on the Role of Accounting Information [Volume 17, Issue 65, 2020, Pages 85-108]
DEA-Additive model The comparative analysis of food Companies Bankruptcy by DEA-Additive and DEA-DA [Volume 11, Issue 43, 2014, Pages 153-184]
DEA-Discriminant Analysis model The comparative analysis of food Companies Bankruptcy by DEA-Additive and DEA-DA [Volume 11, Issue 43, 2014, Pages 153-184]
Debt A Decompositional Analysis of Capital Structure and Its Determinants: Evidences from Tehran Securities Exchange [Volume 8, Issue 30, 2010, Pages 37-58]
Debt The Moderating Effect of Management Entrenchment on the Relationship between Dividend and Debt Policy with Investor Sentiment [Volume 19, Issue 76, 2022, Pages 39-64]
Debt Capacity Measuring of Financial Flexibility [Volume 15, Issue 59, 2018, Pages 35-57]
Debt ratio The Impact of Earnings Management, Profitability Ratios and Firm Size on Capital Structure [Volume 7, Issue 25, 2009, Pages 87-103]
Debt structure The Study Of The Effect Of The Modified Auditor’s Opinion On The Debt Structure And Excess Stock Returns Of The Companies Admitted To the Tehran Stock Exchange [Volume 15, Issue 60, 2018, Pages 157-183]
Decision Aid An Examination of the Factors that Influence an Auditor's Decision to Use a Decision Aid in Their Assessments of' Management Fraud [Volume 6, Issue 22, 2008, Pages 47-72]
Decision making Managerial Ability and Risk-taking Behavior of a Company [Volume 18, Issue 72, 2021, Pages 109-137]
Decision tree Examine the Effects of Financial and Non-Financial Variables on Tax Evasion Using of Data Mining Techniques: Automotive and Parts Manufacturing Industry [Volume 9, Issue 34, 2011, Pages 103-128]
Decision tree The Usefulness of Variables (Dimension) Reduction Methods in Stock Returns of the Companies Listed on Tehran Stock Exchange [Volume 16, Issue 63, 2019, Pages 83-107]
Decision Trees C5 Clustering and Profitability Forecast of Companies listed in Tehran Stock Exchange with the Decision Tree c5 Approach [Volume 15, Issue 59, 2018, Pages 135-157]
Default A Model for Credit Analysis in Bank of Industry and Mine [Volume 6, Issue 21, 2008, Pages 61-82]
Defined benefits pension plans Evaluation of Pension Plan Reporting Uniformity in Entities' Financial Statements [Volume 8, Issue 30, 2010, Pages 59-77]
Delayed Price Discovery The Influence of Daily Price Limit Effects on Price Behavior of Stocks: A Contrarian Investment Strategy Approach [Volume 9, Issue 36, 2011, Pages 93-121]
Delphi Methodology Conceptual framework for asset back securities rating in Iran Capital Market [Volume 15, Issue 60, 2018, Pages 61-76]
DEMATEL Portfolio Selection by DEMATEL and Analytic Network Process [Volume 10, Issue 39, 2012, Pages 105-124]
Depreciation The Amount of Go-togetherness of the Depreciation Provisions in the Direct Taxes Act with the Actual Depreciation Expense of Depreciable Assets [Volume 4, Issue 14, 2006, Pages 73-98]
Design Science Research Methodology Twenty-five Years of Design Science Methodology ‎in Accounting Research: A Bibliometric Analysis [Volume 21, Issue 81, 2024]
Determination of Audit Committee Effect of Corporate Governance Mechanisms on the Companies' Performance of Initial Public Offering in Tehran Stock Exchange [Volume 13, Issue 50, 2016, Pages 9-32]
Difference Estimator The Role of Earnings Quality in Adopting a Persistent Dividend Policy: The System Generalized Method of Moments [Volume 17, Issue 67, 2020, Pages 153-175]
Differential or abnormal return The Relationship between Refined Economic Value Added (REVA) and Risk - Adjusted Stock Return [Volume 2, Issue 7, 2004, Pages 77-96]
Dimensions of Corporate Governance The Relationship between Corporate Governance and its Dimensions and investment Efficiency on the Firms Accepted in Tehran stock Exchange [Volume 13, Issue 52, 2016, Pages 9-36]
Dimensions of Corporate Governance Relationship between Corporate Governance Dimensions and Investment Efficiency [Volume 13, Issue 52, 2016]
Direct method Cash Flow disaggregation and the Prediction of Future Earnings [Volume 8, Issue 31, 2010, Pages 77-100]
Direct taxes law Examination of the Function of the Enforcement 272 Claus of the Direct Taxes Law [Volume 5, Issue 17, 2007, Pages 105-128]
Disclosure Factors Affecting Unqualified Financial Reports [Volume 4, Issue 16, 2006, Pages 91-125]
Disclosure Drivers of corporate water reporting [Volume 21, Issue 81, 2024]
Disclosure index The Impact of Firm's Attributes on the Disclosure Level of the Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 141-168]
Disclosure noises Study Effect of Earnings Management Forecast News on Earnings Predictability and Disclosure Noises [Volume 17, Issue 66, 2020, Pages 87-122]
Disclosure Quality Investors Rely on Independent Audit Quality, and Influences the Quality of Financial Reporting and Disclosure of Financial Statements [Volume 13, Issue 51, 2016, Pages 145-160]
Disclosure Quality Effect of management influence on disclosure quality of accounting information [Volume 16, Issue 61, 2019, Pages 27-53]
Disclosure Quality Studying the effect of intellectual capital disclosure quality on equity cost of capital of companies listed on Tehran stock exchange [Volume 16, Issue 61, 2019, Pages 79-100]
Disclosure Quality The Effects of Ownership Structure (Governmental and private) on Relationship between Disclosure Quality and Cost of Capital at Tehran Stock Exchange Listed Companies [Volume 16, Issue 62, 2019, Pages 21-43]
Disclosure Quality Investors rely on independent audit quality, and influences the quality of financial reporting and disclosure of financial statements [Volume 13, Issue 51, 2016]
Disclosure Quality The relationship between Disclosure Quality and Audit Report Lag [Volume 12, Issue 45, 2015]
Disclosure Volume The Effect of Information Disclosure Volume on The Efficiency of Price Formation Process [Volume 18, Issue 70, 2021, Pages 79-112]
Discretionary accruals The Impact of Highly Valued Equity on the Relation between Audit Quality and Discretionary Accruals [Volume 12, Issue 45, 2015, Pages 31-80]
Discretionary accruals Relationship between Disclosure Quality and Earnings Management [Volume 5, Issue 17, 2007, Pages 173-212]
Discretionary accruals Financial Reporting Quality, Information Risk and Cost of Capital [Volume 6, Issue 21, 2008, Pages 1-30]
Discretionary accruals The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals [Volume 6, Issue 23, 2008, Pages 1-18]
Discretionary accruals Corporate Governance Mechanisms, Debt Ratio, Firm Size and Earnings Management [Volume 6, Issue 24, 2008, Pages 79-115]
Discretionary accruals The Impact of Earnings Management, Profitability Ratios and Firm Size on Capital Structure [Volume 7, Issue 25, 2009, Pages 87-103]
Discretionary accruals The Impact of Earnings Management on Value- Relevance of Financial Statement Information [Volume 8, Issue 31, 2010, Pages 33-60]
Discretionary accruals Environmental Uncertainty and the Managers' Use of Discretionary Accruals [Volume 8, Issue 32, 2010, Pages 103-119]
Discretionary accruals the Effect of Free Cash Flow Agency Problem on Stock Returns Synchronicity and Financial Reporting Quality [Volume 13, Issue 51, 2016, Pages 121-144]
Discretionary accruals The Examining the Effect of Firm Growth on the Relationship between Discretionary Accruals with Stock Return [Volume 13, Issue 52, 2016, Pages 83-118]
Discretionary accruals Investigating the Effect of Correlation between Firms' Earnings and Announcement Timing on the Accruals [Volume 14, Issue 53, 2017, Pages 91-112]
Discretionary accruals The Impact of Highly Valued Equity on the Relation between Audit Quality and Discretionary Accruals [Volume 12, Issue 45, 2015]
Discretionary accruals The Survey Effect of Firm's earnings Correlation and Announcement Timing on The Accruals of companies accepted in Tehran stock exchange [Volume 14, Issue 53, 2017]
Discretionary accruals The Effect of Accounting Information Quality on the Companies' Cost of Equity, Considering the Role of Information Symmetry and Comparability of Financial Statements [Volume 17, Issue 68, 2020, Pages 33-65]
Discretionary accruals Investigating the Effect of Change in Loan Loss Provisioning Method on Financial Reporting Quality of Banks [Volume 20, Issue 79, 2023, Pages 85-123]
Discretionary and non-discretionary accruals Relationship between Earnings Quality and Stock Return [Volume 3, Issue 12, 2005, Pages 27-56]
Discretionary Quality COVID-19, Accruals Quality and Cost of Debt [Volume 20, Issue 80, 2023, Pages 131-164]
Dividend Free Cash Flow Hypothesis, Life-Cycle Theory and Their Relationship with Dividend Policy [Volume 9, Issue 36, 2011, Pages 75-92]
Dividend The CEO Authority Effect on Dividend Payout Probability: The Role of Profitability and Cash Flow Volatility [Volume 20, Issue 79, 2023, Pages 1-44]
Dividend Growth Role of Management of Working Capital Items in Explaining the Operational Efficiency of Companies Listed on the Tehran Stock Exchange [Volume 20, Issue 80, 2023, Pages 255-287]
Dividend Policies Life cycle Theory Test in the Dividend Policies of Companies in Tehran Stock Exchange [Volume 11, Issue 41, 2014, Pages 59-81]
Dividend Policies Dividend Policy and Fraudulent Financial Reporting [Volume 12, Issue 45, 2015, Pages 97-114]
Dividend Policies Dividend Policy and Opportunistic Financial Reporting [Volume 12, Issue 45, 2015]
Dividend Policy Behavioral Foundations of Dividend Policy [Volume 10, Issue 39, 2012, Pages 83-104]
Dividend Policy Investigating the Effect of Management Ability on Dividend Policy Companies listed in Tehran Stock [Volume 14, Issue 54, 2017, Pages 73-94]
Dividends The Role of Earnings Quality in Adopting a Persistent Dividend Policy: The System Generalized Method of Moments [Volume 17, Issue 67, 2020, Pages 153-175]
Dividend signaling hypothesis Dividends Informativeness about Future Earnings [Volume 6, Issue 23, 2008, Pages 67-88]
Dynamic Method Presenting a Sustainable Model of Basu Conservatism Using the GMM-sys Method [Volume 15, Issue 57, 2018, Pages 95-122]
Dynamic Models The economic consequence of Risk Sentiment in annual reports using dynamic models [Volume 19, Issue 76, 2022, Pages 161-187]

E

Earning Dividing The Moderating Effect of Management Entrenchment on the Relationship between Dividend and Debt Policy with Investor Sentiment [Volume 19, Issue 76, 2022, Pages 39-64]
Earning forecast error Cost Behavior Forecast Accuracy in Earning Forecast of Tehran Stock Exchange Companies [Volume 14, Issue 55, 2017, Pages 71-92]
Earning Forecast Errors The effect of Business Strategies on the Company's Information Environment [Volume 15, Issue 59, 2018, Pages 59-82]
Earning forecasting Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness [Volume 6, Issue 23, 2008, Pages 19-41]
Earning Management Strategy The role of media in earning management’s strategy [Volume 19, Issue 76, 2022, Pages 1-37]
Earning per share Survey on Relationship between Intellectual Capital and Variables Influencing on Investors Decision of the Companies Listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016, Pages 53-81]
Earning per share The Contemporary Role of EPS and Book value in Stock Price Evaluation [Volume 4, Issue 14, 2006, Pages 1-37]
Earning per share Survey on relationship between intellectual capital and Variables influencing on investors decision of the companies listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016]
Earning per share (EPS) Investigating the Relation between Tobin's Q Ratio and Earnings per Share (EPS) in Performance Evaluation of the Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2008, Pages 109-127]
Earning persistence The Effect of Government Ownership on Relationship between Information Competition and Earning Persistence [Volume 19, Issue 75, 2022, Pages 41-68]
Earning quality The Effect of Accounting Conservatism to the Earning Quality and Stocks Return [Volume 5, Issue 18, 2007, Pages 1-24]
Earning quality The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach [Volume 16, Issue 64, 2019, Pages 1-30]
Earnings Choosing an Appropriate Model for Predicting Earnings Based on Comparing the Relevant Models in the Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 137-157]
Earnings The Impact of Firm-specific Attributes on the Relevance in Earnings and Cash Flows: Iranian Case [Volume 3, Issue 9, 2005, Pages 27-41]
Earnings Further Evidence on Empirical Relationships between Earnings and Cash Flows [Volume 4, Issue 15, 2006, Pages 1-20]
Earnings The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals [Volume 6, Issue 23, 2008, Pages 1-18]
Earnings Investigation of the Relation between Financial and Non-financial Information and Stock Returns in Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 1-31]
Earnings Announcement Investigating the Role of Accounting Information Uncertainty on Investors’ Reaction to Earnings Announcement [Volume 15, Issue 57, 2018, Pages 147-170]
Earnings classification shifting Investigating the Effect of Constraints on Earnings Management Strategies on the Application of Earnings Classification Shifting Strategy [Volume 19, Issue 75, 2022, Pages 203-236]
Earnings Conservatism Investigation of the Relationship between Conservatism and Financial Efficiency of Firms in Tehran Stock Exchange by Supper Data Envelopment Analysis M. [Volume 11, Issue 44, 2014, Pages 71-95]
Earnings downside risk Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk [Volume 16, Issue 64, 2019, Pages 161-193]
Earnings forecast The Survey of Management Behavior in Annual Earnings Forecast [Volume 10, Issue 40, 2012, Pages 53-75]
Earnings Forecast Accuracy The Relation between Earnings Forecast Accuracy and Investment Efficiency [Volume 14, Issue 54, 2017, Pages 51-72]
Earnings Forecast Accuracy The Relation between Earnings Forecast Accuracy and Investment Efficiency [Volume 14, Issue 54, 2017]
Earnings forecast error Earnings forecast error, related-party transactions, and independent board members [Volume 11, Issue 43, 2014, Pages 131-151]
Earnings Forecasts Presenting a Framework for Earnings Forecasts Reporting in the Iranian Capital Market [Volume 20, Issue 77, 2023, Pages 73-106]
Earnings Forecasts Reporting Presenting a Framework for Earnings Forecasts Reporting in the Iranian Capital Market [Volume 20, Issue 77, 2023, Pages 73-106]
Earnings growth The Effects of Cost of Capital on the Relationship Between Earnings and Stock Returns [Volume 10, Issue 38, 2012, Pages 91-117]
Earnings growth Investigation of the Relation between Financial and Non-financial Information and Stock Returns in Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 1-31]
Earnings growth The relationship between earnings per share to price ratio (E / P) and future earnings growth [Volume 16, Issue 61, 2019, Pages 55-78]
Earnings management Earnings Management and the Effect of Earnings Quality on Future Profitability of the Tehran Stock Exchange Bankrupt Firms [Volume 11, Issue 41, 2014, Pages 37-58]
Earnings management Relationship between Disclosure Quality and Earnings Management [Volume 5, Issue 17, 2007, Pages 173-212]
Earnings management The Impact of Earnings Management, Profitability Ratios and Firm Size on Capital Structure [Volume 7, Issue 25, 2009, Pages 87-103]
Earnings management The Impact of Earnings Management on Value- Relevance of Financial Statement Information [Volume 8, Issue 31, 2010, Pages 33-60]
Earnings management The Effect of Earnings Management on the Performance of Accounting Earnings-Based on Valuation Models [Volume 13, Issue 50, 2016, Pages 185-203]
Earnings management Investigation of Effective Timing and Economic Factors on the Relation Between Accruals And Operating Cash Flows [Volume 15, Issue 60, 2018, Pages 33-59]
Earnings management The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange) [Volume 15, Issue 60, 2018, Pages 103-123]
Earnings management Political Connections, Related Party Transactions and Earnings Management In Listed Companies in Tehran Stock Exchange [Volume 16, Issue 63, 2019, Pages 129-155]
Earnings management Forecasting the Financial Statements Fraud Detection of Companies Listed on the Stock Exchange [Volume 17, Issue 65, 2020, Pages 35-59]
Earnings management The Effect of Earnings Management on the Performance of Accounting Earnings-Based Valuation Models [Volume 13, Issue 50, 2016]
Earnings management Investigating the Relationship between Managers' Narcissism and the Optimistic Tone of Financial Reporting: The Adjusting Role of Earnings Management [Volume 18, Issue 72, 2021, Pages 169-192]
Earnings management Investigating the Effect of Constraints on Earnings Management Strategies on the Application of Earnings Classification Shifting Strategy [Volume 19, Issue 75, 2022, Pages 203-236]
Earnings management Investigating the Relationship between Social Responsibility and Earnings Management in Banks through Emphasis on the Moderating Role of CEO Power [Volume 20, Issue 77, 2023, Pages 183-218]
Earnings management Management Interpretive Report and Earnings Management: the role of female managers [(Articles in Press)]
Earnings Management The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals [Volume 6, Issue 23, 2008, Pages 1-18]
Earnings Management Tthrough Real Activities Manipulation Consequence of Real Earnings Manipulation on Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 1-32]
Earnings Manipulation Consequence of Real Earnings Manipulation on Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 1-32]
Earnings Manipulation Explaining Managerial Incentives for Earnings Manipulation Using Cumulative Prospect Theory (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 18, Issue 70, 2021, Pages 51-77]
Earnings Momentum Prediction of abnormal return according profit and industry momentum model in Tehran stock exchange [Volume 10, Issue 38, 2012, Pages 53-67]
Earnings per Share The Effect of Comparability of Financial Statements and the Opacity in Financial Reporting on the Value Relevance of Earnings and Book Value per Share [Volume 19, Issue 73, 2022, Pages 85-115]
Earnings persistence The Contemporary Role of EPS and Book value in Stock Price Evaluation [Volume 4, Issue 14, 2006, Pages 1-37]
Earnings persistence Trend study of Earnings Quality over time in Tehran Stock Exchange listed companies [Volume 8, Issue 29, 2010, Pages 65-95]
Earnings persistence Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence [Volume 8, Issue 29, 2010, Pages 155-170]
Earnings predictability Explanation the Relationship between Accounting Earnings Volatility and Predictability [Volume 10, Issue 40, 2012, Pages 101-124]
Earnings predictability Trend study of Earnings Quality over time in Tehran Stock Exchange listed companies [Volume 8, Issue 29, 2010, Pages 65-95]
Earnings Qualitative Attributes Investigation of Important Factors on Risk of Financial Bankruptcy [Volume 13, Issue 51, 2016, Pages 9-34]
Earnings Qualitative Attributes Investigation of Important Factors on Risk of Financial Bankruptcy [Volume 13, Issue 51, 2016, Pages 35-54]
Earnings Qualitative Attributes Investigation of Important Factors on Risk of Financial Bankruptcy, Conditional Conservatism beside or vis-à-vis Accounting-based Earnings Attributes [Volume 13, Issue 51, 2016]
Earnings quality Earnings Management and the Effect of Earnings Quality on Future Profitability of the Tehran Stock Exchange Bankrupt Firms [Volume 11, Issue 41, 2014, Pages 37-58]
Earnings quality The Relationship between Audit Rotation and Conservative Earnings Reporting in Companies Listed in TSE [Volume 11, Issue 41, 2014, Pages 157-173]
Earnings quality Accounting Restatements and Information Risk [Volume 9, Issue 34, 2011, Pages 33-54]
Earnings quality The Association Between Dividend Paying Status And the Quality of Earnings [Volume 9, Issue 34, 2011, Pages 129-149]
Earnings quality کیفیت سود، قیمت سهام، صنعت ساختمان، ضریب واکنش سود، جریان نقد عملیاتی. [Volume 12, Issue 47, 2015, Pages 93-112]
Earnings quality The Effect of Earnings Quality Measures on Excess Stock Return [Volume 12, Issue 48, 2015, Pages 1-28]
Earnings quality Relationship between Earnings Quality and Stock Return [Volume 3, Issue 12, 2005, Pages 27-56]
Earnings quality Stock Liquidity Risk and Earnings Quality [Volume 8, Issue 29, 2010, Pages 1-37]
Earnings quality Trend study of Earnings Quality over time in Tehran Stock Exchange listed companies [Volume 8, Issue 29, 2010, Pages 65-95]
Earnings quality Relationship between Institutional Investors and Earnings Quality [Volume 8, Issue 29, 2010, Pages 115-137]
Earnings quality The Study & Explanation of Earnings Quality with Balance Sheet Approach [Volume 8, Issue 30, 2010, Pages 99-126]
Earnings quality The Role of the Earnings Quality on Improving the Stock Liquidity of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 1-22]
Earnings quality A Model for Ranking of Earnings Quality Measures in Iran [Volume 16, Issue 62, 2019, Pages 127-150]
Earnings quality The Role of Earnings Quality in Adopting a Persistent Dividend Policy: The System Generalized Method of Moments [Volume 17, Issue 67, 2020, Pages 153-175]
Earnings quality Analysis of Earnings Quality in the Board Relations Network [Volume 19, Issue 73, 2022, Pages 151-175]
Earnings quality An Accruals Quality Model: A Group Method of Data Handling Approa [Volume 19, Issue 75, 2022, Pages 1-40]
Earnings quality’s trend Trend study of Earnings Quality over time in Tehran Stock Exchange listed companies [Volume 8, Issue 29, 2010, Pages 65-95]
Earnings Response Coefficient The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items [Volume 12, Issue 48, 2015, Pages 123-144]
Earnings Response Coefficient The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items [Volume 12, Issue 48, 2015]
Earnings Response Coefficients Relationship between Investment Opportunities and Earnings in according to Companies Life Cycle [Volume 10, Issue 39, 2012, Pages 147-166]
Earnings Response Coefficients کیفیت سود، قیمت سهام، صنعت ساختمان، ضریب واکنش سود، جریان نقد عملیاتی. [Volume 12, Issue 47, 2015, Pages 93-112]
Earnings Smoothing The Effect of Earnings Quality Measures on Excess Stock Return [Volume 12, Issue 48, 2015, Pages 1-28]
Earnings volatility Explanation the Relationship between Accounting Earnings Volatility and Predictability [Volume 10, Issue 40, 2012, Pages 101-124]
Earnings volatility Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence [Volume 8, Issue 29, 2010, Pages 155-170]
Earning-to-price ratio Relationship of Stock Returns with Firm Size, Book-to -Market Equity Ratio and Earning-to-Price Ratio in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 61-87]
Economic crisis" The Impact Of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Company’s Financial Reporting Characteristics [Volume 17, Issue 68, 2020, Pages 1-31]
Economic Depreciation Relationship between Accounting Depreciation and Economic Depreciation and The Role of Conservative Reporting of Depreciation on Inside Information [Volume 9, Issue 33, 2011, Pages 59-80]
Economic growth rate the Effect of Macroeconomic Variables on Management Financing Decision [Volume 13, Issue 51, 2016, Pages 87-120]
Economic Uncertainty The Role of Litigation Risk, Information Asymmetry and Economic Uncertainty in Explaining Audit Fee [Volume 20, Issue 80, 2023, Pages 1-33]
Economic Value Added Relationship between Internal Measures of Value Creation and External Measures of Operation Evaluation [Volume 2, Issue 5, 2004, Pages 131-155]
Economic Value Added Investigating the Relation between Dividend with Economic Value Added and Return on Assets in the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2007, Pages 73-91]
Economic Value Added A Survey on the Relationship between Market Value Added and Performance Measures in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 129-157]
Economic Value Added (EVA) Investigating the Relationship among Economic Value Added, Return on Equity and Return on Investments in Insurance Companies [Volume 8, Issue 32, 2010, Pages 121-140]
Effective Factors Developing of Effective Factors Model on Corporate Sustainability in Iran [Volume 17, Issue 65, 2020, Pages 175-201]
Effectiveness Model Providing a Pattern for Effective Internal Audit from Beneficiary’s Perspective [Volume 16, Issue 64, 2019, Pages 81-111]
Effective Tax Rate The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 15, Issue 57, 2018, Pages 24-47]
Effective tax rate (ETR) Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017, Pages 6-24]
Effective tax rate (ETR) Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017]
Efficiency Ranking Variables Affecting Efficiency of Insurance Companies by Using Fuzzy ANP [Volume 16, Issue 63, 2019, Pages 53-81]
Efficiency Evaluation of Effective Criteria on the Desirability of Financial Stability Integration based on the Comparison of Metaheuristic Algorithms: Case Study of Banks Listed in Tehran Stock Exchange [Volume 21, Issue 81, 2024]
Efficiency Market Hypothesis Investigating the Causing Relation Earning and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016, Pages 157-184]
Efficiency Market Hypothesis Investigating Causing Relation earning per share and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016]
Efficient Transaction Theory A study of the effects of Related Parties Transactions on the Agency costs [Volume 12, Issue 45, 2015, Pages 115-134]
Emerging Market Scoring Financial Distress and Restatement of Financial statements: Evidence from Tehran Stock Exchange [Volume 17, Issue 67, 2020, Pages 203-227]
Emotions The Role of the Auditor's Ethical Decision to Disclose Financial and Non-Financial Secrets [Volume 17, Issue 66, 2020, Pages 149-172]
Engagement Quality Control Reviewer Audit Engagement Quality Control Review Process [Volume 20, Issue 80, 2023, Pages 81-130]
Engagement Quality Control Review Obstacles Audit Engagement Quality Control Review Process [Volume 20, Issue 80, 2023, Pages 81-130]
Enterprise book-to-price ratio Investigation of the Firm Book-To-Price Operating and Leverage Components Effect in Stock Returns in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 39-64]
Enterprise Risk Management Enterprise Risk Management Model and Implications for Effective Control of Accounting and Economic Performance of the Company [Volume 17, Issue 65, 2020, Pages 139-173]
Enterprise Size The Factors Affecting the Professional Judgment (ethics) of Auditors and the Pressures on Them [Volume 17, Issue 67, 2020, Pages 1-26]
Entity’s size Factors Affecting Unqualified Financial Reports [Volume 4, Issue 16, 2006, Pages 91-125]
Entrenchment Theory CEO Power, Family Ownership and Audit Fees: Analysis of Alignment and Entrenchment Theories [Volume 18, Issue 70, 2021, Pages 167-193]
Entropy Presentation the Pattern of Behavioral Entropy in Auditors (Case Study: the Audit Organization) [Volume 18, Issue 70, 2021, Pages 139-166]
Environment Provide a Comprehensive Model of the Relative Importance of Environmental Accounting Indicators Using Modeling (SEM). [Volume 17, Issue 66, 2020, Pages 173-203]
Environmental Accounting Provide a Comprehensive Model of the Relative Importance of Environmental Accounting Indicators Using Modeling (SEM). [Volume 17, Issue 66, 2020, Pages 173-203]
Environmental Management Accounting The Effect of Green Innovation and Environmental Management Accounting on Financial, Environmental and Economic Performance of the Company [Volume 19, Issue 74, 2022, Pages 1-40]
Environmental Performance The moderating role of competitive strength in the relation between social and environmental performance with financial performance [(Articles in Press)]
Environmental Risks The Effect of Audit Committee Member's Financial Expertise on the Relationship between Environmental Risks and Audit Fee [Volume 17, Issue 67, 2020, Pages 57-87]
Environmental Uncertainty Environmental Uncertainty and the Managers' Use of Discretionary Accruals [Volume 8, Issue 32, 2010, Pages 103-119]
EO Recruited New The Effect of Tournament Incentives on Financial Restatements: Stimulus-Response Theory Test [Volume 15, Issue 60, 2018, Pages 125-156]
E / P ratio The relationship between earnings per share to price ratio (E / P) and future earnings growth [Volume 16, Issue 61, 2019, Pages 55-78]
ERC The Effect of Financial Leverage on Earnings Response Coefficient [Volume 5, Issue 17, 2007, Pages 1-25]
Error seeding An Empirical Study on Statistical Analytical Procedures in Auditing [Volume 2, Issue 7, 2004, Pages 97-122]
Ethical competencies Validating Three-dimensional Model of Ethical Competencies’ Education in Accounting Program [Volume 18, Issue 70, 2021, Pages 1-25]
Event Study. ∗ Modeling of Minimizing Uncertainty Based on Accounting Data Quality Proxies [Volume 13, Issue 50, 2016, Pages 89-136]
Evolution Steps of Management Accounting Effect of Tools of Evolution Steps of Management Accounting on Operating Profit of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 46, 2015, Pages 63-86]
Evolution Steps of Management Accounting Effect of Tools of Evolution Steps of Management Accounting On Operating Profit of Companies Listed In Tehran Stock Exchange Exchanged: An Empirical Examination [Volume 12, Issue 46, 2015]
Exam Candidates Phenomenological Exploring of the Lived Experiences of Candidates Participating in the CPA Exam [Volume 20, Issue 79, 2023, Pages 205-243]
Excess Return The Effect of Earnings Quality Measures on Excess Stock Return [Volume 12, Issue 48, 2015, Pages 1-28]
Excess stock returns The Study Of The Effect Of The Modified Auditor’s Opinion On The Debt Structure And Excess Stock Returns Of The Companies Admitted To the Tehran Stock Exchange [Volume 15, Issue 60, 2018, Pages 157-183]
Exchange Rate the Effect of Macroeconomic Variables on Management Financing Decision [Volume 13, Issue 51, 2016, Pages 87-120]
Executive apparatus Investigating Performance-based Budgeting and Performance Control in Iran's Executive Apparatus Using Balanced Scorecard Technique [Volume 20, Issue 77, 2023, Pages 37-72]
Expectation Gap Examination of the Accounting Education Expectation Gap as a Result of the Current Legal Requirements [Volume 14, Issue 54, 2017, Pages 95-118]
Expectation Gap Earnings Management and Tone and Complexity of the Audit Reporting [Volume 19, Issue 73, 2022, Pages 1-26]
Expectations of Future earnings Examining the Impact of Investors' Sentiment on Their Expectations of Future Earnings [Volume 20, Issue 78, 2023, Pages 155-190]
Expected loss model Investigating the Effect of Change in Loan Loss Provisioning Method on Financial Reporting Quality of Banks [Volume 20, Issue 79, 2023, Pages 85-123]
Expertise Services Use of expertise services in auditing, challenges, and improvement strategies [Volume 19, Issue 74, 2022, Pages 145-176]
Extensible Business Reporting Language (XBRL) Feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization [Volume 15, Issue 59, 2018, Pages 107-133]
External Auditor’s Reliance Level of the External Auditor’s Reliance Decision on the Internal Auditors Function as a Management Training Ground [Volume 18, Issue 69, 2021, Pages 85-113]
Extreme market condition The investigation of relationship between the herd behavior of investors and idiosyncratic risk: evidence from the Tehran stock exchange [Volume 18, Issue 71, 2021, Pages 33-56]

F

Factor reversal test A Survey of TEPIX Efficiency [Volume 4, Issue 13, 2006, Pages 156-184]
Factors Affecting Innovation in Accounting Identification and Ranking of Factors Affecting Innovation in Accounting [Volume 20, Issue 78, 2023, Pages 1-33]
Fair value The Effect of Fair Value Approach on Performance Indicators of Small and Medium Sized Investment Companies [Volume 16, Issue 64, 2019, Pages 59-80]
Fama -French three-factor model Income Smoothing and Stock Return Based on Fama-French Three-Factor Model [Volume 9, Issue 35, 2011, Pages 93-106]
Family Ownership CEO Power, Family Ownership and Audit Fees: Analysis of Alignment and Entrenchment Theories [Volume 18, Issue 70, 2021, Pages 167-193]
Family Ownership Evaluation Matrix of Perspective on the Driving Forces of Legacy Accounting [Volume 20, Issue 80, 2023, Pages 165-213]
Features of Company Determinants of Voluntary Disclosure in Iran Capital Marke [Volume 14, Issue 56, 2017, Pages 1-32]
Feltham & Ohlson model The Relationship between Accounting Conservatism and Bankruptcy Risk in TSE'S Listed Companies [Volume 8, Issue 30, 2010, Pages 127-149]
Female Managers Management Interpretive Report and Earnings Management: the role of female managers [(Articles in Press)]
Finalization The Subtle Financialization Discourse in Iranian Accounting Procedures [Volume 17, Issue 67, 2020, Pages 27-56]
Financial and administration affairs Independence of Universities; Opportunity or Threat? [Volume 2, Issue 8, 2004, Pages 29-53]
Financial Contagion Stability Analysis of Assessing Financial Contagion due to Overlapping Portfolios Risk Model based on Mont Carlo Simiulation [Volume 16, Issue 63, 2019, Pages 1-25]
Financial Distress Outcome of Financial Distress on Accruals Influencing Future Returns [Volume 14, Issue 55, 2017, Pages 93-123]
Financial Distress Predicting Financial Distress with using combined model of Accounting and Market Data with Logistic Regression Approach [Volume 14, Issue 55, 2017, Pages 145-168]
Financial Distress Financial Distress and Restatement of Financial statements: Evidence from Tehran Stock Exchange [Volume 17, Issue 67, 2020, Pages 203-227]
Financial Distress Investigating the Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with the Role of Adjusting Management Overconfidence [Volume 19, Issue 74, 2022, Pages 177-208]
Financial Distress A Bibliometric Analysis of Financial Distress Research: Current Status, Emerging Trends [Volume 20, Issue 80, 2023, Pages 35-79]
Financial Efficiency Scores Investigation of the Relationship between Conservatism and Financial Efficiency of Firms in Tehran Stock Exchange by Supper Data Envelopment Analysis M. [Volume 11, Issue 44, 2014, Pages 71-95]
Financial Expertise Audit Committee Characteristics and the Free Cash Flow: Testing the Agency and the Transactions Cost Theories [Volume 17, Issue 68, 2020, Pages 121-143]
Financial Expertise The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees and Audit Quality [Volume 21, Issue 81, 2024]
Financial flexibility The Effect of Marginal Value of Cash on the Dividends Adjustment Speed Considering the Role of Liquidity Shock Moderation [Volume 16, Issue 63, 2019, Pages 157-187]
Financial flexibility Financial flexibility and Capital Structure Decisions of companies listed in Tehran Stock Exchange (TSE) [Volume 12, Issue 46, 2015]
Financial information comparability The Effect of Comparability of Financial Information on the Financial Reporting Timeliness with emphasis on the moderating role of stock price ambiguity [Volume 19, Issue 74, 2022, Pages 209-237]
Financial Leverage Comparative Investigation of Capital Structure in High-Tech and Traditional Companies Using Artificial Neural Network and Multiple Regression Analysis [Volume 9, Issue 36, 2011, Pages 23-51]
Financial Leverage A Study of the Effective Factors in Measurement of Using Financial Leverage in General Sharing Firms [Volume 1, Issue 4, 2003, Pages 129-148]
Financial Leverage The Effect of Financial Leverage on Earnings Response Coefficient [Volume 5, Issue 17, 2007, Pages 1-25]
Financial Leverage Survey the Relationship between Profitability Ratios and Capital Structure in Tehran Stock Exchange [Volume 5, Issue 18, 2007, Pages 59-80]
Financial Leverage A Decompositional Analysis of Capital Structure and Its Determinants: Evidences from Tehran Securities Exchange [Volume 8, Issue 30, 2010, Pages 37-58]
Financial Limitations The CEO Authority Effect on Dividend Payout Probability: The Role of Profitability and Cash Flow Volatility [Volume 20, Issue 79, 2023, Pages 1-44]
Financial Performance The Impact of Intellectual Capital on Financial Performance of Companies Listed in TSE [Volume 11, Issue 41, 2014, Pages 83-103]
Financial Performance Investigating the Relationship between Corporate Risk Taking and Financial Performance with Emphasis on Corporate Governance [Volume 13, Issue 49, 2016, Pages 141-170]
Financial Performance Investigating the relation between privatization, use of management accounting tools and the performance of financial companies accepted on Tehran’s stock market [Volume 13, Issue 51, 2016]
Financial Performance The moderating role of competitive strength in the relation between social and environmental performance with financial performance [(Articles in Press)]
Financial ratios Recognition of Efficient Factors Affecting in companies’ bankruptcy using TOPSIS_AHP [Volume 10, Issue 38, 2012, Pages 69-90]
Financial ratios Presenting a model for measurement of the relationship between financial risks and financial ratios [Volume 16, Issue 63, 2019, Pages 109-127]
Financial reporting Prioritizing the Accounting Information Qualitative Characteristics based on producers, Auditors and Users of Financial Reports: Application of Analytical Hierarchy Process (AHP) [Volume 10, Issue 38, 2012, Pages 1-27]
Financial reporting The Relationship Between Firm Performance and Timing of Financial Reporting in the Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 151-172]
Financial reporting Internet Financial Reporting and its Situation in Iran [Volume 3, Issue 10, 2005, Pages 127-156]
Financial reporting Factors Affecting Unqualified Financial Reports [Volume 4, Issue 16, 2006, Pages 91-125]
Financial reporting Evaluation of Pension Plan Reporting Uniformity in Entities' Financial Statements [Volume 8, Issue 30, 2010, Pages 59-77]
Financial reporting Companies Experiences in Applying IFRS in Iran [Volume 19, Issue 74, 2022, Pages 117-143]
Financial reporting Presenting a Framework for Earnings Forecasts Reporting in the Iranian Capital Market [Volume 20, Issue 77, 2023, Pages 73-106]
Financial reporting The Valuable Consequences of Financial Reporting Convergence towards Integrated Reporting [Volume 19, Issue 76, 2022, Pages 97-130]
Financial reporting The quality of financial reporting with a theoretical approach and based on a comprehensive conceptual framework: From the perspective of adjusted Structuration theory [Volume 19, Issue 76, 2022, Pages 189-219]
Financial reporting fairness Factors Affecting Unqualified Financial Reports [Volume 4, Issue 16, 2006, Pages 91-125]
Financial reporting language Bad Financial Reporting L language Bad on Aggressive Financial Reporting Investor Protection [Volume 17, Issue 65, 2020, Pages 109-138]
Financial Reporting Supply Chain Audit Quality: Providing a Model and Investigating the Gap between the Current Situation and the Desired Level [Volume 20, Issue 79, 2023, Pages 45-84]
Financial reporting theoretical concepts The Subtle Financialization Discourse in Iranian Accounting Procedures [Volume 17, Issue 67, 2020, Pages 27-56]
Financial Reporting Timeliness The Effect of Comparability of Financial Information on the Financial Reporting Timeliness with emphasis on the moderating role of stock price ambiguity [Volume 19, Issue 74, 2022, Pages 209-237]
Financial Reporting Tone The Effect of Financial Reporting Tone on Audit Fees of Listed Companies in Tehran Stock Exchange [Volume 18, Issue 72, 2021, Pages 79-107]
Financial Report Readability Relationship between Financial Report Readability and Stock Return Synchronicity with the Moderating role of Institutional Ownership and Information Asymmetry [Volume 18, Issue 71, 2021, Pages 57-86]
Financial Report Readability Financial Report Readability and Stock Price Synchronicity: The Moderator Role of CEO Media Exposure [Volume 20, Issue 78, 2023, Pages 117-153]
Financial Reports Combination of CDM, ANFIS & MH Algorithms in a model to determine Fraudulent Financial-Tax Report [Volume 18, Issue 71, 2021, Pages 87-112]
Financial Restatement Dividend Policy and Fraudulent Financial Reporting [Volume 12, Issue 45, 2015, Pages 97-114]
Financial Restatement Dividend Policy and Opportunistic Financial Reporting [Volume 12, Issue 45, 2015]
Financial Restatement Financial Distress and Restatement of Financial statements: Evidence from Tehran Stock Exchange [Volume 17, Issue 67, 2020, Pages 203-227]
Financial Restatement Political Connections and Accounting Information Quality: Evidence from Financial Restatement [Volume 18, Issue 71, 2021, Pages 1-32]
Financial Restatements The Effect of Tournament Incentives on Financial Restatements: Stimulus-Response Theory Test [Volume 15, Issue 60, 2018, Pages 125-156]
Financial Risk The Relationship Between Firm Performance and Timing of Financial Reporting in the Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 151-172]
Financial Risk The Effect of Audit Committee Member's Financial Expertise on the Relationship between Environmental Risks and Audit Fee [Volume 17, Issue 67, 2020, Pages 57-87]
Financial Risks Presenting a model for measurement of the relationship between financial risks and financial ratios [Volume 16, Issue 63, 2019, Pages 109-127]
Financial Stability Integration Evaluation of Effective Criteria on the Desirability of Financial Stability Integration based on the Comparison of Metaheuristic Algorithms: Case Study of Banks Listed in Tehran Stock Exchange [Volume 21, Issue 81, 2024]
Financial statement analysis Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk [Volume 16, Issue 64, 2019, Pages 161-193]
Financial Statement Comparability Financial statement comparability and corporate debt maturity [Volume 19, Issue 75, 2022, Pages 95-123]
Financial Statement Quality Indexes A Pattern for Measuring Quality of Financial Statements [Volume 18, Issue 72, 2021, Pages 1-25]
Financial Strength Rating Iranian Banks According to their Financial Strength [Volume 14, Issue 54, 2017, Pages 25-50]
Financial Strength Financial Strength Rating of the Iranian Banks [Volume 14, Issue 54, 2017]
Financial Supply Chain1 Management Assessment the Effect of Financial Supply Chain Management on Performance of Listed Companies in Tehran Stock Exchange [Volume 14, Issue 56, 2017, Pages 133-154]
Financial transparency and information disclosure Corporate Transparency in Iran and Its Influential Factors [Volume 6, Issue 21, 2008, Pages 31-60]
Financing activities Surveying the Relation between Financing Methods and Future Stock Return [Volume 8, Issue 29, 2010, Pages 139-153]
Financing Constraint Investigating Market Reaction to Asset Revaluation and Its Effect on Firm’s Access to Financing [Volume 18, Issue 71, 2021, Pages 143-170]
Firm characteristics A Decompositional Analysis of Capital Structure and Its Determinants: Evidences from Tehran Securities Exchange [Volume 8, Issue 30, 2010, Pages 37-58]
Firm performance Investigating the Effects of Ownership Concentration on Performance in the Firms Listed in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 107-122]
Firm's characteristics The Impact of Firm's Attributes on the Disclosure Level of the Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 141-168]
Firm’s excess return The Impact of CEO’s Overconfidence on the Relationship between Cash Holdings and Excess [Volume 18, Issue 72, 2021, Pages 57-77]
Firm size Factors affecting the quality of corporate governance in listed companies in Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 93-112]
Firm size A Study of the Effective Factors in Measurement of Using Financial Leverage in General Sharing Firms [Volume 1, Issue 4, 2003, Pages 129-148]
Firm size The Effect of Variables on Qualified Audit Report [Volume 5, Issue 18, 2007, Pages 123-146]
Firm size Relationship of Stock Returns with Firm Size, Book-to -Market Equity Ratio and Earning-to-Price Ratio in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 61-87]
Firm size Factors Associated with Auditor Changes in Iranian Corporations [Volume 5, Issue 20, 2007, Pages 89-105]
Firm size An Investigation of the Relationship between Market Return, Firm Size and Book-to-Market Value of Equity with Return of Equity in Tehran Stock Exchange [Volume 6, Issue 24, 2008, Pages 35-51]
Firm-specific attributes The Impact of Firm-specific Attributes on the Relevance in Earnings and Cash Flows: Iranian Case [Volume 3, Issue 9, 2005, Pages 27-41]
Firm-Specific Profit An analysis of Earnings Persistence, Cash Flow and Accruals on a Scale of Industries and Companies [Volume 15, Issue 57, 2018, Pages 49-72]
Firms’ Performance Assessment the Effect of Financial Supply Chain Management on Performance of Listed Companies in Tehran Stock Exchange [Volume 14, Issue 56, 2017, Pages 133-154]
Firm’s specific earning The Relationship between Financial Statements Comparability with Stock Price in Formativeness about Future Earnings [Volume 13, Issue 49, 2016, Pages 83-110]
First-order effect Herding behaviour in mutual fund industry, evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 47-71]
Fiscal officers Examination of the Function of the Enforcement 272 Claus of the Direct Taxes Law [Volume 5, Issue 17, 2007, Pages 105-128]
Fisher Ideal Index A Survey of TEPIX Efficiency [Volume 4, Issue 13, 2006, Pages 156-184]
Five Section Cash Flow Statement Comparison of Relative Informational Content of Three Section and Five Section Cash-flow Statement in Explaining Future Stock Return of Listed Companies in Tehran Securities and Exchange (TSE) [Volume 9, Issue 36, 2011, Pages 149-169]
Fixed assets and tax The Amount of Go-togetherness of the Depreciation Provisions in the Direct Taxes Act with the Actual Depreciation Expense of Depreciable Assets [Volume 4, Issue 14, 2006, Pages 73-98]
Forecasting Return Forecasting by Various Risk Measures: Evidences from Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 101-119]
Forecasting Clustering and Profitability Forecast of Companies listed in Tehran Stock Exchange with the Decision Tree c5 Approach [Volume 15, Issue 59, 2018, Pages 135-157]
Forecasting Predicting the Financial Status of Companies Using Content Analysis the Reports of the Board of Directors [Volume 16, Issue 64, 2019, Pages 135-160]
Forecasting Error The relationship between Disclosure Quality and Audit Report Lag [Volume 12, Issue 45, 2015]
Forecasts innovation and Forecasts errors The Survey of Management Behavior in Annual Earnings Forecast [Volume 10, Issue 40, 2012, Pages 53-75]
Forth plan act Independence of Universities; Opportunity or Threat? [Volume 2, Issue 8, 2004, Pages 29-53]
Fraud The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016, Pages 29-52]
Fraud An Examination of the Factors that Influence an Auditor's Decision to Use a Decision Aid in Their Assessments of' Management Fraud [Volume 6, Issue 22, 2008, Pages 47-72]
Fraud Dimensions Investigating the Importance of Fraud Dimensions and Fraud Risk Factors in Modifying the Audit Program Using the Fraud Pentagon Model [Volume 15, Issue 59, 2018, Pages 83-106]
Fraud hypotheses Auditors’ Performance in Fraud Brainstorming Sessions: Nominal Group Technique and Interactive Groups [Volume 17, Issue 68, 2020, Pages 67-95]
Fraud Pentagon Model Investigating the Importance of Fraud Dimensions and Fraud Risk Factors in Modifying the Audit Program Using the Fraud Pentagon Model [Volume 15, Issue 59, 2018, Pages 83-106]
Fraud Risk Factors Investigating the Importance of Fraud Dimensions and Fraud Risk Factors in Modifying the Audit Program Using the Fraud Pentagon Model [Volume 15, Issue 59, 2018, Pages 83-106]
Fraud Risk Factors Auditors’ Performance in Fraud Brainstorming Sessions: Nominal Group Technique and Interactive Groups [Volume 17, Issue 68, 2020, Pages 67-95]
Fraud risks The Role of Independent Auditors and Audit Committees in Mitigating the Fraud Risks with Emphasis on the Reduction of In Consistencies between Financial and Non-Financial Measures [Volume 18, Issue 69, 2021, Pages 29-54]
Fraudulent Financial Reporting Dividend Policy and Fraudulent Financial Reporting [Volume 12, Issue 45, 2015, Pages 97-114]
Fraudulent financial statements Forecasting the Financial Statements Fraud Detection of Companies Listed on the Stock Exchange [Volume 17, Issue 65, 2020, Pages 35-59]
Free Cash Flow Free Cash Flow Hypothesis, Life-Cycle Theory and Their Relationship with Dividend Policy [Volume 9, Issue 36, 2011, Pages 75-92]
Free Cash Flow Product Market Competition, Free Cash Flow, Over Investment and Low Investment [Volume 13, Issue 50, 2016, Pages 137-156]
Free Cash Flow Audit Committee Characteristics and the Free Cash Flow: Testing the Agency and the Transactions Cost Theories [Volume 17, Issue 68, 2020, Pages 121-143]
Free Cash Flow Agency Problem the Effect of Free Cash Flow Agency Problem on Stock Returns Synchronicity and Financial Reporting Quality [Volume 13, Issue 51, 2016, Pages 121-144]
Free cash flow from the business The Impact of Tax Avoidance on Accounting Criteria of Firm Value: Free Cash Flow To the Firm and Free Cash Flow From the Business [Volume 17, Issue 68, 2020, Pages 97-119]
Free cash flows Relationship between Internal Measures of Value Creation and External Measures of Operation Evaluation [Volume 2, Issue 5, 2004, Pages 131-155]
FreeCash Flows Long-term Debts and Overinvestment in Cash and Capital Expenditures: An Agency Perspective [Volume 10, Issue 40, 2012, Pages 125-150]
Free cash flow to the firm The Impact of Tax Avoidance on Accounting Criteria of Firm Value: Free Cash Flow To the Firm and Free Cash Flow From the Business [Volume 17, Issue 68, 2020, Pages 97-119]
Fund New State Tax Accounting Model - Basic Development in the Tax Information System [Volume 3, Issue 10, 2005, Pages 29-72]
Fundamenta1 analysis Empirical Relationship between Accounting/ Market Variables and Stock Return [Volume 3, Issue 11, 2005, Pages 227-246]
Fundamental Changes Corporate Governance: The Extent of Observance of Shareholder's Rights in Tehran Stock Exchange Listed Companies [Volume 6, Issue 22, 2008, Pages 1-21]
Fundamentals Investigating the Causing Relation Earning and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016, Pages 157-184]
Fundamentals Investigating Causing Relation earning per share and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016]
Fundamental Value A Survey of Stock Price Bubbles in Tehran Stock Exchange on The Basis of Size & Type of Industries [Volume 4, Issue 14, 2006, Pages 39-71]
Fund theory New State Tax Accounting Model - Basic Development in the Tax Information System [Volume 3, Issue 10, 2005, Pages 29-72]
Future earnings response coefficient The Relationship between Financial Statements Comparability with Stock Price in Formativeness about Future Earnings [Volume 13, Issue 49, 2016, Pages 83-110]
Future Growth Opportunities Relationship between Accounting Depreciation and Economic Depreciation and The Role of Conservative Reporting of Depreciation on Inside Information [Volume 9, Issue 33, 2011, Pages 59-80]
Future Performance The Impact of Cost Efficiency on the relation between Sales, General and Administrative ratio (SG&A Ratio) and Future Performance [Volume 9, Issue 34, 2011, Pages 77-102]
Future Stock Return TheImpact of Higher Moments and Nonsystematic Volatility on Future Stock Return using Fama-MacBeth Model [Volume 14, Issue 56, 2017, Pages 109-133]
Fuzzy ANP technique Ranking Variables Affecting Efficiency of Insurance Companies by Using Fuzzy ANP [Volume 16, Issue 63, 2019, Pages 53-81]
Fuzzy approach Study of the Present Situation of Performance Audit in Iranian Public Sector Institutions and Presentation of Strategies for its Improvement [Volume 16, Issue 61, 2019, Pages 1-26]
Fuzzy Decision Tree Modeling of Minimizing Uncertainty Based on Accounting Data Quality Proxies [Volume 13, Issue 50, 2016, Pages 89-136]
Fuzzy Decision Tree A Study of Factors Affecting Readability of the Audit Report: A linguistic Approach [Volume 16, Issue 64, 2019, Pages 31-57]
Fuzzy Delphi Status of Establishment of Internal Control System in Iranian Banks [Volume 19, Issue 74, 2022, Pages 41-83]
Fuzzy Delphi The Design of the Internal Audit implementation Model in the Iranian Public Sector Institutions [Volume 20, Issue 77, 2023, Pages 1-35]
Fuzzy Gap Analysis Status of Establishment of Internal Control System in Iranian Banks [Volume 19, Issue 74, 2022, Pages 41-83]

G

GARCH Class Models The Volatility Forecasting of Tehran& International Stock Exchanges [Volume 6, Issue 24, 2008, Pages 1-33]
Gender Investigating the Moderating Role of Gender and Social Identity on the Relationship between Islamic Cultural Values and the Audit Performance and Attitude [Volume 20, Issue 78, 2023, Pages 77-116]
Generalized Method of Moments The Role of Earnings Quality in Adopting a Persistent Dividend Policy: The System Generalized Method of Moments [Volume 17, Issue 67, 2020, Pages 153-175]
Generalized Method of Moments (GMM) New Managerial Overconfidence Assessment Model and Earnings Forecasts: Generalized Method of Moments (GMM) [Volume 16, Issue 62, 2019, Pages 1-20]
Generational Accounting Evaluating the Reduction of The Government's Financial Burden through the Typology of Drivers Affecting Generational Accounting in The Capital Market [Volume 21, Issue 81, 2024]
GMM Method The Impact of Banking Performance on Liquidity Creation in Banking System [Volume 16, Issue 64, 2019, Pages 113-133]
GOP The Relationship between Return of Companies Listed in Tehran Stock Exchanges and Some Macro Economic Variables [Volume 6, Issue 22, 2008, Pages 97-117]
Government Ownership The Effect of Government Ownership on Relationship between Information Competition and Earning Persistence [Volume 19, Issue 75, 2022, Pages 41-68]
Green Process Innovation The Effect of Green Innovation and Environmental Management Accounting on Financial, Environmental and Economic Performance of the Company [Volume 19, Issue 74, 2022, Pages 1-40]
Green Product Innovation The Effect of Green Innovation and Environmental Management Accounting on Financial, Environmental and Economic Performance of the Company [Volume 19, Issue 74, 2022, Pages 1-40]
Grounded Theory Internal Audit Quality Improvement Strategies [Volume 14, Issue 55, 2017, Pages 31-70]
Grounded Theory approach Presentation of Challenges Detail Model Quality of Financial eporting in the Public Sector: Based on Grounded Theory Approach [Volume 16, Issue 63, 2019, Pages 27-51]
Group Method of Handling Data (GMDH) An Accruals Quality Model: A Group Method of Data Handling Approa [Volume 19, Issue 75, 2022, Pages 1-40]
Growth firms The Impact of Firm-specific Attributes on the Relevance in Earnings and Cash Flows: Iranian Case [Volume 3, Issue 9, 2005, Pages 27-41]
Growth Opportunities Company Characteristics and Capital Structure [Volume 11, Issue 43, 2014, Pages 111-133]
Growth Opportunities Life cycle Theory Test in the Dividend Policies of Companies in Tehran Stock Exchange [Volume 11, Issue 41, 2014, Pages 59-81]
Growth Opportunities Long-term Debts and Overinvestment in Cash and Capital Expenditures: An Agency Perspective [Volume 10, Issue 40, 2012, Pages 125-150]
Growth Opportunities The Empirical Investigation of Relationship between Political Costs and Growth Opportunities: A Structural Equation Modeling Approach [Volume 12, Issue 47, 2015, Pages 141-157]
Growth Opportunities Examine the Effect of Market Past Values on Investment Decisions and Cumulative Leverage Changes of Firms from the Perspective of Market Timing Theory [Volume 17, Issue 65, 2020, Pages 61-83]
Growth Opportunities Investigating the Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with the Role of Adjusting Management Overconfidence [Volume 19, Issue 74, 2022, Pages 177-208]
Growth Options Information Uncertainty, Information Asymmetry and Growth Options [Volume 10, Issue 39, 2012, Pages 125-145]
Gunning Fog index A Study of Factors Affecting Readability of the Audit Report: A linguistic Approach [Volume 16, Issue 64, 2019, Pages 31-57]

H

Halo Phenomenon Investigation of the Halo Effect Phenomenon in the Iranian Capital Market with Emphasis on the Role of Accounting Information [Volume 17, Issue 65, 2020, Pages 85-108]
Hausman test Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective [Volume 8, Issue 31, 2010, Pages 61-77]
Herding behavior An Empirical Investigation of Herd Behavior: Evidence from TSE [Volume 10, Issue 39, 2012, Pages 1-27]
Herding behaviour Herding behaviour in mutual fund industry, evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 47-71]
Herfindahl- Hirschman – product market competition The Relationship Between Cross Ownership and Efficiency in Firms Listed on Tehran Stock Exchange with the Impact of Intermediary Variable Product Market Competition [Volume 15, Issue 58, 2018, Pages 137-159]
Heterogeneity Dynamic Measurement of Iran Interbank Network Stability [Volume 17, Issue 68, 2020, Pages 167-197]
Heuristic Pstyle The Effect of Language Sentiment, Readability and Information Processing Style (sophistication) on Investors’ Judgment: Experimental Evidence [Volume 17, Issue 65, 2020, Pages 1-34]
High degree of accounting conservatism Evaluating the Effect of Accounting Conservatism on the Correction Process of Accruals Anomaly [Volume 16, Issue 62, 2019, Pages 69-95]
Higher Education Institutes Examination of the Accounting Education Expectation Gap as a Result of the Current Legal Requirements [Volume 14, Issue 54, 2017, Pages 95-118]
Highly Valued Equity The Impact of Highly Valued Equity on the Relation between Audit Quality and Discretionary Accruals [Volume 12, Issue 45, 2015, Pages 31-80]
Highly Valued Equity Audit Quality and Overvalued Equity [Volume 13, Issue 52, 2016, Pages 111-140]
Highly Valued Equity The Impact of Highly Valued Equity on the Relation between Audit Quality and Discretionary Accruals [Volume 12, Issue 45, 2015]
High-Tech & Traditional Companies Comparative Investigation of Capital Structure in High-Tech and Traditional Companies Using Artificial Neural Network and Multiple Regression Analysis [Volume 9, Issue 36, 2011, Pages 23-51]
Historical Development of Accounting International Accounting: Roles and Dimensions [Volume 1, Issue 1, 2003, Pages 61-84]
Human Capital The Impact of Intellectual Capital on Financial Performance of Companies Listed in TSE [Volume 11, Issue 41, 2014, Pages 83-103]
Human Capital The Investigation of the Effect of Intellectual Capital Components on Companies’ Performance [Volume 9, Issue 36, 2011, Pages 1-21]
Human Capital The Investigation the Interactive Effect of Intellectual Capital and Investment Efficiency on Firm Value in Tehran Stock Exchange [Volume 13, Issue 51, 2016, Pages 161-184]
Human Capital Studying the effect of intellectual capital disclosure quality on equity cost of capital of companies listed on Tehran stock exchange [Volume 16, Issue 61, 2019, Pages 79-100]
Human Capital The Investigation the interactive effect of intellectual capital and investment efficiency on firm value in Tehran stock exchange [Volume 13, Issue 51, 2016]

I

Idiosyncratic Risk Idiosyncratic risk Pricing: Evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 23-46]
Idiosyncratic Risk Idiosyncratic risk Pricing : Evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 23-47]
Idiosyncratic Risk The investigation of relationship between the herd behavior of investors and idiosyncratic risk: evidence from the Tehran stock exchange [Volume 18, Issue 71, 2021, Pages 33-56]
IFRS Investigating the Effect of Change in Loan Loss Provisioning Method on Financial Reporting Quality of Banks [Volume 20, Issue 79, 2023, Pages 85-123]
I liability The Subtle Financialization Discourse in Iranian Accounting Procedures [Volume 17, Issue 67, 2020, Pages 27-56]
Importance-Performance Analysis Status of Establishment of Internal Control System in Iranian Banks [Volume 19, Issue 74, 2022, Pages 41-83]
Improvement Strategies Internal Audit Quality Improvement Strategies [Volume 14, Issue 55, 2017, Pages 31-70]
Incentive drivers An Empirical Investigation of Determinants of Board of Directors' Bonuses of The Firms Accepted In Tehran Stock-Exchange (TSE) [Volume 3, Issue 10, 2005, Pages 73-101]
Income smoothing Income Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 23-47]
Income smoothing Income Smoothing and Stock Return Based on Fama-French Three-Factor Model [Volume 9, Issue 35, 2011, Pages 93-106]
Income smoothing Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective [Volume 8, Issue 31, 2010, Pages 61-77]
Income Statement The Usefulness of Balance Sheet and Income Statement Information Considered in Compare with Income Statement to Explain Stock Returns [Volume 12, Issue 46, 2015, Pages 9-26]
Income Statement The Usefulness of Balance Sheet and Income Statement Information Considered in Compare with Income Statement to Explain Stock Returns [Volume 12, Issue 46, 2015, Pages 27-62]
Income Statement Investigating of Managers Behavior in Using Mental Accounting in Income Statement Reporting [Volume 15, Issue 58, 2018, Pages 1-26]
Incremental information content The Review of Information Content of Cash Value Added (CVA) in Relation to Annual Stock Return: Comparative Analysis with Operating Profit (OP) and Operating Cash Flow (OCF) [Volume 2, Issue 8, 2004, Pages 121-151]
Incremental information content Comparing Incremental Information Content of Value Based and Common Accounting Performance Measures in Explaining Stock Market Return [Volume 13, Issue 49, 2016, Pages 111-139]
Independent Audit Investors Rely on Independent Audit Quality, and Influences the Quality of Financial Reporting and Disclosure of Financial Statements [Volume 13, Issue 51, 2016, Pages 145-160]
Independent Audit Investors rely on independent audit quality, and influences the quality of financial reporting and disclosure of financial statements [Volume 13, Issue 51, 2016]
Independent Auditor The Effect of Independent Auditor's Report on User's Decision Making [Volume 1, Issue 1, 2003, Pages 41-60]
Independent Auditor Relation between Internal Control Reporting and the User's Decision Making: in TEHRAN Security Exchange Market [Volume 4, Issue 14, 2006, Pages 133-176]
Indirect method Cash Flow disaggregation and the Prediction of Future Earnings [Volume 8, Issue 31, 2010, Pages 77-100]
Industry A Study of the Effective Factors in Measurement of Using Financial Leverage in General Sharing Firms [Volume 1, Issue 4, 2003, Pages 129-148]
Industry effects Investigation of the Relation between Financial and Non-financial Information and Stock Returns in Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 1-31]
Industry Index Volatility Predicting the Industry Index Volatility of Companies Listed in Tehran Stock Exchange, Emphasizing on Corporate Financial Variables Using Support Vector Machine [Volume 12, Issue 46, 2015, Pages 111-129]
Industry Index Volatility Predicting the Industry Index Volatility of Companies Listed in Tehran Stock Exchange, Emphasizing on Corporate Financial Variables Using Support Vector Machine [Volume 12, Issue 46, 2015]
Industry Momentum Prediction of abnormal return according profit and industry momentum model in Tehran stock exchange [Volume 10, Issue 38, 2012, Pages 53-67]
Industry structure and Macro-economic environment Influencing Factors on Bank Profitability [Volume 14, Issue 54, 2017]
Industry-Wide Profit An analysis of Earnings Persistence, Cash Flow and Accruals on a Scale of Industries and Companies [Volume 15, Issue 57, 2018, Pages 49-72]
Inflationary conditions The Relationship Between Tax Policy and Companies' Tax Burden in Inflationary Conditions [Volume 15, Issue 58, 2018, Pages 59-78]
Inflation rate the Effect of Macroeconomic Variables on Management Financing Decision [Volume 13, Issue 51, 2016, Pages 87-120]
Informational criteria and Tehran Stock Exchange The Role of the Earnings Quality on Improving the Stock Liquidity of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 1-22]
Information and Communication Technologies (ICT) Internet Financial Reporting and its Situation in Iran [Volume 3, Issue 10, 2005, Pages 127-156]
Information Asymmetry Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014, Pages 97-116]
Information Asymmetry Information Uncertainty, Information Asymmetry and Growth Options [Volume 10, Issue 39, 2012, Pages 125-145]
Information Asymmetry Effect of information asymmetry and company life cycle on future stocks return: Evidence from Tehran Stock Exchange [Volume 10, Issue 38, 2012, Pages 143-167]
Information Asymmetry Examining Relationship between Information Asymmetry and Mispricing of Accruals [Volume 12, Issue 48, 2015, Pages 77-104]
Information Asymmetry The Impact of Moral Hazard on Capital Structure [Volume 13, Issue 49, 2016, Pages 171-189]
Information Asymmetry The Relationship between Information Asymmetry and Conservatism [Volume 5, Issue 20, 2007, Pages 37-59]
Information Asymmetry The Effect of the Quality of Corporate Disclosure on Stock Liquidity by Tehran Stock Exchange (TSE) listed Companies [Volume 8, Issue 32, 2010, Pages 73-102]
Information Asymmetry The impacts of Audit Committee Quality on Achieving Internal Control over Financial Reporting [Volume 13, Issue 52, 2016, Pages 179-284]
Information Asymmetry The effect of Business Strategies on the Company's Information Environment [Volume 15, Issue 59, 2018, Pages 59-82]
Information Asymmetry The Impact of Political Connections and Voluntary Disclosure in Tehran Stock Exchange [Volume 16, Issue 62, 2019, Pages 151-175]
Information Asymmetry Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014]
Information Asymmetry Examining relationship between Information asymmetry and mispricing of accruals [Volume 11, Issue 44, 2014]
Information Asymmetry The Financial Consequences of Risk Disclosure in the Iranian Capital Market: A Case Study of Banks Listed in Tehran Stock Exchange [Volume 18, Issue 70, 2021, Pages 27-50]
Information Asymmetry Relationship between Financial Report Readability and Stock Return Synchronicity with the Moderating role of Institutional Ownership and Information Asymmetry [Volume 18, Issue 71, 2021, Pages 57-86]
Information Asymmetry The Role of Litigation Risk, Information Asymmetry and Economic Uncertainty in Explaining Audit Fee [Volume 20, Issue 80, 2023, Pages 1-33]
Information Competition The Effect of Government Ownership on Relationship between Information Competition and Earning Persistence [Volume 19, Issue 75, 2022, Pages 41-68]
Information Content of Accounting Earnings The Relationship between Board Structure and Information Content of Accounting Earnings [Volume 9, Issue 33, 2011, Pages 99-125]
Information demand Investigating the effect of information supply and demand in cyberspace on the profitability of shares of companies listed on Tehran Stock Exchange [Volume 16, Issue 61, 2019, Pages 131-155]
Information Environment Financial Report Readability and Stock Price Synchronicity: The Moderator Role of CEO Media Exposure [Volume 20, Issue 78, 2023, Pages 117-153]
Information processing style (Sophistication) The Effect of Language Sentiment, Readability and Information Processing Style (sophistication) on Investors’ Judgment: Experimental Evidence [Volume 17, Issue 65, 2020, Pages 1-34]
Information Quality Relation between Internal Control Reporting and the User's Decision Making: in TEHRAN Security Exchange Market [Volume 4, Issue 14, 2006, Pages 133-176]
Information Quality Investigating the Role of Accounting Information Uncertainty on Investors’ Reaction to Earnings Announcement [Volume 15, Issue 57, 2018, Pages 147-170]
Information risk Accounting Restatements and Information Risk [Volume 9, Issue 34, 2011, Pages 33-54]
Information risk Financial Reporting Quality, Information Risk and Cost of Capital [Volume 6, Issue 21, 2008, Pages 1-30]
Information supply Investigating the effect of information supply and demand in cyberspace on the profitability of shares of companies listed on Tehran Stock Exchange [Volume 16, Issue 61, 2019, Pages 131-155]
Information symmetry The Effect of Accounting Information Quality on the Companies' Cost of Equity, Considering the Role of Information Symmetry and Comparability of Financial Statements [Volume 17, Issue 68, 2020, Pages 33-65]
Information Transparency The Study of the Relation between Information Transparency and Stock Liquidity Uncertainty in TSE’s Listed Companies [Volume 9, Issue 36, 2011, Pages 123-148]
Information Uncertainty Information Uncertainty, Information Asymmetry and Growth Options [Volume 10, Issue 39, 2012, Pages 125-145]
Information Uncertainty Investigating the Role of Accounting Information Uncertainty on Investors’ Reaction to Earnings Announcement [Volume 15, Issue 57, 2018, Pages 147-170]
Informed and uninformed investors The Relationship between Information Asymmetry and Conservatism [Volume 5, Issue 20, 2007, Pages 37-59]
Inherent risk Auditor's Assessment of Inherent and Control Risk [Volume 5, Issue 18, 2007, Pages 81-104]
Initial public offering Explaining the Effective Factors on Short Term Abnormal Rate of Return of New Companies' Stock: In Case of Tehran Stock Exchange [Volume 5, Issue 17, 2007, Pages 129-150]
Initial Public Offering The Relationship of Conservatism and Short Term Abnormal Returns of Initial Public Offerings with Emphasis on the Role of Information Asymmetry Models [Volume 10, Issue 39, 2012, Pages 57-82]
Initial Public Offering Investigating the Moderating Effect of Auditing Quality on the Relationship between Financial Reporting Quality and Initial Public Offerings (IPOs) Underpricing [Volume 18, Issue 69, 2021, Pages 115-144]
Initial Public Offering Modeling the long-term performance of IPOs [Volume 20, Issue 77, 2023, Pages 107-139]
Innate Quality COVID-19, Accruals Quality and Cost of Debt [Volume 20, Issue 80, 2023, Pages 131-164]
Innovation and Procedure Capital The Investigation of the Effect of Intellectual Capital Components on Companies’ Performance [Volume 9, Issue 36, 2011, Pages 1-21]
Input Complexity Measuring Audit Task Complexity Using Structural Equation Modeling [Volume 19, Issue 75, 2022, Pages 125-164]
Inside director The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016, Pages 29-52]
Institutional Investors Investigating the Effects of Ownership Concentration on Performance in the Firms Listed in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 107-122]
Institutional Investors Corporate Governance: The Extent of Observance of Shareholder's Rights in Tehran Stock Exchange Listed Companies [Volume 6, Issue 22, 2008, Pages 1-21]
Institutional ownership Investigating the Relationship between Corporate Risk Taking and Financial Performance with Emphasis on Corporate Governance [Volume 13, Issue 49, 2016, Pages 141-170]
Institutional ownership Relationship between Financial Report Readability and Stock Return Synchronicity with the Moderating role of Institutional Ownership and Information Asymmetry [Volume 18, Issue 71, 2021, Pages 57-86]
Institutional ownership The Effect of Government Ownership on Relationship between Information Competition and Earning Persistence [Volume 19, Issue 75, 2022, Pages 41-68]
Institutional stockholders The Relation between Corporate Governance and Firm Value in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 89-106]
Intangible Assets The Intangible Assets in Listed Companies in Tehran Stock Exchange and Their Impact on the Value Relevance [Volume 11, Issue 43, 2014, Pages 1-23]
Intangible Assets Investigation of Effective Timing and Economic Factors on the Relation Between Accruals And Operating Cash Flows [Volume 15, Issue 60, 2018, Pages 33-59]
Intangible value Examining the Relation between Advertising Expenditures and Firm's Intangible Value in the TSE Listed Companies [Volume 6, Issue 24, 2008, Pages 53-78]
Integrated Financial Reporting Comparing the Expectations of Financial Reporting Preparers and Users of Integrated Financial Reporting [Volume 20, Issue 78, 2023, Pages 191-220]
Integrated Framework of Internal Controls Relation between Internal Control Reporting and the User's Decision Making: in TEHRAN Security Exchange Market [Volume 4, Issue 14, 2006, Pages 133-176]
Integrated Reporting The Valuable Consequences of Financial Reporting Convergence towards Integrated Reporting [Volume 19, Issue 76, 2022, Pages 97-130]
Integrative measures Investigating the Relation between Tobin's Q Ratio and Earnings per Share (EPS) in Performance Evaluation of the Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2008, Pages 109-127]
Interested groups Relation between Internal Control Reporting and the User's Decision Making: in TEHRAN Security Exchange Market [Volume 4, Issue 14, 2006, Pages 133-176]
Interest rate The Relationship between Return of Companies Listed in Tehran Stock Exchanges and Some Macro Economic Variables [Volume 6, Issue 22, 2008, Pages 97-117]
Interest rate the Effect of Macroeconomic Variables on Management Financing Decision [Volume 13, Issue 51, 2016, Pages 87-120]
Internal Audit implementation The Design of the Internal Audit implementation Model in the Iranian Public Sector Institutions [Volume 20, Issue 77, 2023, Pages 1-35]
Internal Auditing Internal Audit Quality Improvement Strategies [Volume 14, Issue 55, 2017, Pages 31-70]
Internal Auditing Level of the External Auditor’s Reliance Decision on the Internal Auditors Function as a Management Training Ground [Volume 18, Issue 69, 2021, Pages 85-113]
Internal Audit Quality Internal Audit Quality Improvement Strategies [Volume 14, Issue 55, 2017, Pages 31-70]
Internal Audit Quality Scientific Mapping of the Literature on Internal Audit Quality [Volume 20, Issue 78, 2023, Pages 35-75]
Internal Control Reporting Relation between Internal Control Reporting and the User's Decision Making: in TEHRAN Security Exchange Market [Volume 4, Issue 14, 2006, Pages 133-176]
Internal Controls Relation between Internal Control Reporting and the User's Decision Making: in TEHRAN Security Exchange Market [Volume 4, Issue 14, 2006, Pages 133-176]
Internal Controls The impacts of Audit Committee Quality on Achieving Internal Control over Financial Reporting [Volume 13, Issue 52, 2016, Pages 179-284]
Internal Controls over Financial Reporting Relation between Internal Control Reporting and the User's Decision Making: in TEHRAN Security Exchange Market [Volume 4, Issue 14, 2006, Pages 133-176]
Internal Control System Status of Establishment of Internal Control System in Iranian Banks [Volume 19, Issue 74, 2022, Pages 41-83]
Internal Control Weakness The Effect of Investment and Credit Ratings on Relationship between Internal Control Weakness and Firm Value [Volume 18, Issue 69, 2021, Pages 145-173]
Internal whistle-blowing Modeling and Identifying Effective Factors Affecting the Intention of Reporting Financial Fraudulent by Accountant [Volume 13, Issue 49, 2016, Pages 1-28]
International Auditing and Assurance Standards Board Audit Quality: Providing a Model and Investigating the Gap between the Current Situation and the Desired Level [Volume 20, Issue 79, 2023, Pages 45-84]
International Dimensions of Accounting International Accounting: Roles and Dimensions [Volume 1, Issue 1, 2003, Pages 61-84]
International diversification The Effect of Diversification Strategies on Inventory Performance [Volume 18, Issue 71, 2021, Pages 113-142]
International Financial Reporting Standards The Effect of Fair Value Approach on Performance Indicators of Small and Medium Sized Investment Companies [Volume 16, Issue 64, 2019, Pages 59-80]
International Financial Reporting Standards (IFRS) Companies Experiences in Applying IFRS in Iran [Volume 19, Issue 74, 2022, Pages 117-143]
Internet Internet Financial Reporting and its Situation in Iran [Volume 3, Issue 10, 2005, Pages 127-156]
Interrelation Investigation of Interactions between Managerial Ownership and Corporate Performance Using the Simultaneous Equations System (Evidence from Tehran Stock Exchange [Volume 14, Issue 56, 2017, Pages 55-81]
Interview Developing of Effective Factors Model on Corporate Sustainability in Iran [Volume 17, Issue 65, 2020, Pages 175-201]
Intrinsic bubble Investigating the Causing Relation Earning and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016, Pages 157-184]
Intrinsic bubble Investigating Causing Relation earning per share and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016]
Inventory performance The Effect of Diversification Strategies on Inventory Performance [Volume 18, Issue 71, 2021, Pages 113-142]
Inventory turnover The Relationship Between Tax Policy and Companies' Tax Burden in Inflationary Conditions [Volume 15, Issue 58, 2018, Pages 59-78]
Invested Capital The Effects of Cost of Capital on the Relationship Between Earnings and Stock Returns [Volume 10, Issue 38, 2012, Pages 91-117]
Investing in Equity The Effect of Investors' Myopic Loss Aversions (MLA) on Iinvestments in Stocks in Tehran Stock Exchange [Volume 17, Issue 67, 2020, Pages 89-124]
Investment efficiency Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014, Pages 97-116]
Investment efficiency The effect of financial reporting quality and debt maturity on investment efficiency [Volume 11, Issue 44, 2014, Pages 117-143]
Investment efficiency Managerial Talent, Investment Efficiency and Stock Price Crash Risk [Volume 13, Issue 50, 2016, Pages 33-64]
Investment efficiency The Investigation the Interactive Effect of Intellectual Capital and Investment Efficiency on Firm Value in Tehran Stock Exchange [Volume 13, Issue 51, 2016, Pages 161-184]
Investment efficiency The Relation between Earnings Forecast Accuracy and Investment Efficiency [Volume 14, Issue 54, 2017, Pages 51-72]
Investment efficiency Managerial Ability and Investment Inefficiency in Tehran Stock Exchange Listed Companies [Volume 15, Issue 57, 2018, Pages 73-94]
Investment efficiency Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency [Volume 15, Issue 58, 2018, Pages 79-105]
Investment efficiency Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014]
Investment efficiency The Investigation the interactive effect of intellectual capital and investment efficiency on firm value in Tehran stock exchange [Volume 13, Issue 51, 2016]
Investment efficiency Managerial talent, Investment efficiency and Stock price crash risk [Volume 13, Issue 50, 2016]
Investment efficiency The Relation between Earnings Forecast Accuracy and Investment Efficiency [Volume 14, Issue 54, 2017]
Investment efficiency Relationship between Corporate Governance Dimensions and Investment Efficiency [Volume 13, Issue 52, 2016]
Investment Inefficiency Managerial Ability and Investment Inefficiency in Tehran Stock Exchange Listed Companies [Volume 15, Issue 57, 2018, Pages 73-94]
Investor behavior Value Relevance of Accounting Information: Measurement and Behavioral Aspects [Volume 7, Issue 25, 2009, Pages 1-52]
Investor Confidence Investigating the Relationship between Audit Expectation Gap and Investor Confidence: Examine the role of auditor’s improved level of communication [Volume 19, Issue 73, 2022, Pages 117-149]
Investor protection Financial Reporting L language Bad on Aggressive Financial Reporting Investor Protection [Volume 17, Issue 65, 2020, Pages 109-138]
Investor Sentiment The Effect of Moderating Audit Quality on Investor Sentiment in Stock Pricing [Volume 15, Issue 57, 2018, Pages 123-146]
Investor Sentiment The Moderating Effect of Management Entrenchment on the Relationship between Dividend and Debt Policy with Investor Sentiment [Volume 19, Issue 76, 2022, Pages 39-64]
IPO The Performance of IPO in Iran: Empirical Test of Some Related Factors [Volume 6, Issue 22, 2008, Pages 73-96]
Iran Prioritizing the Accounting Information Qualitative Characteristics based on producers, Auditors and Users of Financial Reports: Application of Analytical Hierarchy Process (AHP) [Volume 10, Issue 38, 2012, Pages 1-27]
Iranian National Tax Administration Feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization [Volume 15, Issue 59, 2018, Pages 107-133]
Islamic cultural values Investigating the Moderating Role of Gender and Social Identity on the Relationship between Islamic Cultural Values and the Audit Performance and Attitude [Volume 20, Issue 78, 2023, Pages 77-116]

J

Judgment The Role of Accountability in Auditors Judgment Quality [Volume 5, Issue 18, 2007, Pages 105-122]
Judgment Appraisal Influencing Factors on Auditor's Judgment and Determining the Materiality Degree on Misstatement Detection of Financial Statements [Volume 6, Issue 24, 2008, Pages 117-146]

K

Keywords: Accounting Quality Modeling of Minimizing Uncertainty Based on Accounting Data Quality Proxies [Volume 13, Issue 50, 2016, Pages 89-136]
Keywords: Auditing quality Modeling of the Relationship among Auditing Quality Factors Using Cause and Effect Approach in System Dynamics [Volume 14, Issue 53, 2017, Pages 45-70]
Keywords: Audit Quality Investors Rely on Independent Audit Quality, and Influences the Quality of Financial Reporting and Disclosure of Financial Statements [Volume 13, Issue 51, 2016, Pages 145-160]
Keywords: Corporate Governance The relationship between corporate governance and related party transactions [Volume 14, Issue 53, 2017, Pages 143-172]
Keywords: Cost Stickiness Cost Stickiness and Anti-Cost Stickiness of Non- Manufacturing Costs in Iranian Firms [Volume 14, Issue 53, 2017, Pages 71-90]
Keywords: Financial performance Investigating the Relation between Privatization, Use of Management Accounting Tools (MAT) and the Performance of Financial Companies Accepted on (TSM) Tehran’s Stock Market [Volume 13, Issue 51, 2016, Pages 55-86]
Keywords: Free Cash Flow the Effect of Free Cash Flow Agency Problem on Stock Returns Synchronicity and Financial Reporting Quality [Volume 13, Issue 51, 2016, Pages 121-144]
Keywords: human capital financial reporting An Empirical Evaluation of Value Relevance and Information Content of Capital-Based Human Capital Financial Reporting (HCFR) Model [Volume 14, Issue 53, 2017, Pages 9-44]
Keywords: Initial Public Offering Effect of Corporate Governance Mechanisms on the Companies' Performance of Initial Public Offering in Tehran Stock Exchange [Volume 13, Issue 50, 2016, Pages 9-32]
Keywords: Intellectual capital The Investigation the Interactive Effect of Intellectual Capital and Investment Efficiency on Firm Value in Tehran Stock Exchange [Volume 13, Issue 51, 2016, Pages 161-184]
Keywords: Investment Efficiency The Relationship between Corporate Governance and its Dimensions and investment Efficiency on the Firms Accepted in Tehran stock Exchange [Volume 13, Issue 52, 2016, Pages 9-36]
Keywords: Management Earnings Forecast Macroeconomic Variables Fluctuations and Management Earnings Forecast [Volume 13, Issue 50, 2016, Pages 65-88]
Keywords: performance evaluation Determination of financial performance measurement indicators and accounting system capabilities for financial accountability in Tehran Municipality [Volume 14, Issue 55, 2017, Pages 1-30]
Keywords: prior sales changes Relationship Between Lag of Sales Changes with Asymmetric Expense Behavior and the Moderating Effect of Management Attitude [Volume 12, Issue 48, 2015, Pages 105-122]
Keywords: Product Market Competitions Product Market Competition, Free Cash Flow, Over Investment and Low Investment [Volume 13, Issue 50, 2016, Pages 137-156]
Keywords: Residual income model The Effect of Earnings Management on the Performance of Accounting Earnings-Based on Valuation Models [Volume 13, Issue 50, 2016, Pages 185-203]
Keywords: Risk of Bankruptcy Investigation of Important Factors on Risk of Financial Bankruptcy [Volume 13, Issue 51, 2016, Pages 9-34]
Keywords: Risk of Bankruptcy Investigation of Important Factors on Risk of Financial Bankruptcy [Volume 13, Issue 51, 2016, Pages 35-54]
Keywords: Tax compliance Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017, Pages 6-24]
Keywords: Threshold volume Effect of Threshold Volume on Acceleration on Stock Price and Delay on Reaching to Real Price in Tehran Stock Exchange [Volume 7, Issue 25, 2009, Pages 147-166]
Keywords: Value relevance of earnings The comparison of the value relevance of operating cash flows, current accruals, and non-current accruals with the value relevance of total amount of operating income؛ Evidence from Tehran Stock [Volume 11, Issue 44, 2014, Pages 1-35]
KZ index The Relationship between Cash Flow Sensitivity of Investment with Level of Capital Expenditure M [Volume 11, Issue 41, 2014, Pages 105-129]

L

Language sentiment The Effect of Language Sentiment, Readability and Information Processing Style (sophistication) on Investors’ Judgment: Experimental Evidence [Volume 17, Issue 65, 2020, Pages 1-34]
Larger Dividend Payer The Association Between Dividend Paying Status And the Quality of Earnings [Volume 9, Issue 34, 2011, Pages 129-149]
Laspeyres index A Survey of TEPIX Efficiency [Volume 4, Issue 13, 2006, Pages 156-184]
Learning Studying the Relationship of Personality Factors and Learning in Accounting Students [Volume 14, Issue 55, 2017, Pages 125-143]
Legacy Accounting Evaluation Matrix of Perspective on the Driving Forces of Legacy Accounting [Volume 20, Issue 80, 2023, Pages 165-213]
Leverage Income Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 23-47]
Leverage The Impact of Firm-specific Attributes on the Relevance in Earnings and Cash Flows: Iranian Case [Volume 3, Issue 9, 2005, Pages 27-41]
Leverage Examining the Relation between Advertising Expenditures and Firm's Intangible Value in the TSE Listed Companies [Volume 6, Issue 24, 2008, Pages 53-78]
Leverage Investigation of the Firm Book-To-Price Operating and Leverage Components Effect in Stock Returns in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 39-64]
Leverage Presenting a model for measurement of the relationship between financial risks and financial ratios [Volume 16, Issue 63, 2019, Pages 109-127]
Liability A Decompositional Analysis of Capital Structure and Its Determinants: Evidences from Tehran Securities Exchange [Volume 8, Issue 30, 2010, Pages 37-58]
Life-cycle The Impact of Firm-specific Attributes on the Relevance in Earnings and Cash Flows: Iranian Case [Volume 3, Issue 9, 2005, Pages 27-41]
Life Cycle Free Cash Flow Hypothesis, Life-Cycle Theory and Their Relationship with Dividend Policy [Volume 9, Issue 36, 2011, Pages 75-92]
Life cycle theory Effect of information asymmetry and company life cycle on future stocks return: Evidence from Tehran Stock Exchange [Volume 10, Issue 38, 2012, Pages 143-167]
Liquidity The Role of the Earnings Quality on Improving the Stock Liquidity of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 1-22]
Liquidity Presenting a model for measurement of the relationship between financial risks and financial ratios [Volume 16, Issue 63, 2019, Pages 109-127]
Liquidity Role of Management of Working Capital Items in Explaining the Operational Efficiency of Companies Listed on the Tehran Stock Exchange [Volume 20, Issue 80, 2023, Pages 255-287]
Liquidity risk Stock Liquidity Risk and Earnings Quality [Volume 8, Issue 29, 2010, Pages 1-37]
Liquidity Uncertainty The Study of the Relation between Information Transparency and Stock Liquidity Uncertainty in TSE’s Listed Companies [Volume 9, Issue 36, 2011, Pages 123-148]
Litigation risk The Role of Litigation Risk, Information Asymmetry and Economic Uncertainty in Explaining Audit Fee [Volume 20, Issue 80, 2023, Pages 1-33]
Lived experiences Phenomenological Exploring of the Lived Experiences of Candidates Participating in the CPA Exam [Volume 20, Issue 79, 2023, Pages 205-243]
Loan Loss Provisions Earnings Management and Risk Valuation in the Banking Industry: Evidence from Loan Loss Provisions [Volume 15, Issue 60, 2018, Pages 1-32]
Logistic regression Predicting Financial Distress with using combined model of Accounting and Market Data with Logistic Regression Approach [Volume 14, Issue 55, 2017, Pages 145-168]
Long-term Debts Long-term Debts and Overinvestment in Cash and Capital Expenditures: An Agency Perspective [Volume 10, Issue 40, 2012, Pages 125-150]
Long-Term Event Study Evaluation of The Pricing Model and Calendar-Time Portfolio Approach in Long-Term Event Study [Volume 16, Issue 61, 2019, Pages 101-130]
Long-term Performance The Performance of IPO in Iran: Empirical Test of Some Related Factors [Volume 6, Issue 22, 2008, Pages 73-96]
Long-term reversal The Framework of Relation of Investors Overconfidence Behavior with Stock Return [Volume 7, Issue 25, 2009, Pages 53-85]
Loser Portfolio The Evaluation Investors Overreaction in the Tehran Stock Exchange (TSE) [Volume 3, Issue 9, 2005, Pages 1-26]
Loser Portfolio Application of Momentum and Contrarian Strategies in Tehran Stock Exchange (TSE) [Volume 8, Issue 31, 2010, Pages 121-141]
Loss Averse Shareholders. Assistant Behavioral Foundations of Dividend Policy [Volume 10, Issue 39, 2012, Pages 83-104]
Loss-aversion Explaining Managerial Incentives for Earnings Manipulation Using Cumulative Prospect Theory (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 18, Issue 70, 2021, Pages 51-77]
Loss aversion coefficient The Effect of Investors' Myopic Loss Aversions (MLA) on Iinvestments in Stocks in Tehran Stock Exchange [Volume 17, Issue 67, 2020, Pages 89-124]
Losses Examining Real Earnings Management to Avoid Losses [Volume 14, Issue 56, 2017, Pages 155-181]
Loss Stability Examining the Impact of Investors' Sentiment on Their Expectations of Future Earnings [Volume 20, Issue 78, 2023, Pages 155-190]
Low Investment Product Market Competition, Free Cash Flow, Over Investment and Low Investment [Volume 13, Issue 50, 2016, Pages 137-156]
LSV Herding behaviour in mutual fund industry, evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 47-71]

M

Macroeconomic Environment Factors Affecting the Profitability of Banks [Volume 14, Issue 54, 2017, Pages 119-140]
Macroeconomic factors Macroeconomic Variables Fluctuations and Management Earnings Forecast [Volume 13, Issue 50, 2016, Pages 65-88]
Macroeconomic factors the Effect of Macroeconomic Variables on Management Financing Decision [Volume 13, Issue 51, 2016, Pages 87-120]
Macroeconomics Identification of Non-Fragile Variables Affecting Tax Audit Quality [Volume 20, Issue 79, 2023, Pages 165-203]
Macro-economic variables The Relationship between Return of Companies Listed in Tehran Stock Exchanges and Some Macro Economic Variables [Volume 6, Issue 22, 2008, Pages 97-117]
MAD Return Forecasting by Various Risk Measures: Evidences from Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 101-119]
Major Shareholder Assessing the Effect of Board composition on the performance of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 97-113]
Management ability Discovery of Audit Distortions and Financial reporting readability; Emphasis on the moderating role of managers' ability [Volume 20, Issue 80, 2023, Pages 215-254]
Management Accounting Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model [Volume 12, Issue 48, 2015, Pages 145-164]
Management accounting tools Investigating the Relation between Privatization, Use of Management Accounting Tools (MAT) and the Performance of Financial Companies Accepted on (TSM) Tehran’s Stock Market [Volume 13, Issue 51, 2016, Pages 55-86]
Management accounting tools Investigating the relation between privatization, use of management accounting tools and the performance of financial companies accepted on Tehran’s stock market [Volume 13, Issue 51, 2016]
Management Aspect A Model for Ranking of Earnings Quality Measures in Iran [Volume 16, Issue 62, 2019, Pages 127-150]
Management assertion Auditor's Assessment of Inherent and Control Risk [Volume 5, Issue 18, 2007, Pages 81-104]
Management Attitude Relationship Between Lag of Sales Changes with Asymmetric Expense Behavior and the Moderating Effect of Management Attitude [Volume 12, Issue 48, 2015, Pages 105-122]
Management Attitude Relationship Between Lag of sales changes with Asymmetric Expense Behaviour and the Moderating Effect of management Atitude [Volume 12, Issue 48, 2015]
Management bias The Survey of Management Behavior in Annual Earnings Forecast [Volume 10, Issue 40, 2012, Pages 53-75]
Management Earnings Forecast New Managerial Overconfidence Assessment Model and Earnings Forecasts: Generalized Method of Moments (GMM) [Volume 16, Issue 62, 2019, Pages 1-20]
Management Entrenchment The Moderating Effect of Management Entrenchment on the Relationship between Dividend and Debt Policy with Investor Sentiment [Volume 19, Issue 76, 2022, Pages 39-64]
Management Forecasting Macroeconomic Variables Fluctuations and Management Earnings Forecast [Volume 13, Issue 50, 2016, Pages 65-88]
Management Interpretive Report Management Interpretive Report and Earnings Management: the role of female managers [(Articles in Press)]
Management overconfidence Investigating the Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with the Role of Adjusting Management Overconfidence [Volume 19, Issue 74, 2022, Pages 177-208]
Management power Effect of management influence on disclosure quality of accounting information [Volume 16, Issue 61, 2019, Pages 27-53]
Managements financing decision the Effect of Macroeconomic Variables on Management Financing Decision [Volume 13, Issue 51, 2016, Pages 87-120]
Management Training Ground Level of the External Auditor’s Reliance Decision on the Internal Auditors Function as a Management Training Ground [Volume 18, Issue 69, 2021, Pages 85-113]
Managerial An Empirical Investigation of Determinants of Board of Directors' Bonuses of The Firms Accepted In Tehran Stock-Exchange (TSE) [Volume 3, Issue 10, 2005, Pages 73-101]
Managerial Ability The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 15, Issue 57, 2018, Pages 24-47]
Managerial Ability Managerial Ability and Investment Inefficiency in Tehran Stock Exchange Listed Companies [Volume 15, Issue 57, 2018, Pages 73-94]
Managerial Ability Managerial Ability and Marginal Value of the Cash [Volume 17, Issue 66, 2020, Pages 123-148]
Managerial Ability Managerial Ability and Risk-taking Behavior of a Company [Volume 18, Issue 72, 2021, Pages 109-137]
Managerial Ownership Investigation of Interactions between Managerial Ownership and Corporate Performance Using the Simultaneous Equations System (Evidence from Tehran Stock Exchange [Volume 14, Issue 56, 2017, Pages 55-81]
Managerial Talent Managerial Talent, Investment Efficiency and Stock Price Crash Risk [Volume 13, Issue 50, 2016, Pages 33-64]
Managerial Talent Managerial Ability and Investment Inefficiency in Tehran Stock Exchange Listed Companies [Volume 15, Issue 57, 2018, Pages 73-94]
Managerial Talent Managerial talent, Investment efficiency and Stock price crash risk [Volume 13, Issue 50, 2016]
Managers Ability and Talent Investigating the Effect of Management Ability on Dividend Policy Companies listed in Tehran Stock [Volume 14, Issue 54, 2017, Pages 73-94]
Managers Behaviour Investigating of Managers Behavior in Using Mental Accounting in Income Statement Reporting [Volume 15, Issue 58, 2018, Pages 1-26]
Mandatory disclosure Relationship between Disclosure Quality and Earnings Management [Volume 5, Issue 17, 2007, Pages 173-212]
Mandatory disclosure The Impact of Firm's Attributes on the Disclosure Level of the Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 141-168]
Marginal value of cash The association between Excess Cash Holding and Shareholder Value: The Case of Tehran Stock Exchange [Volume 10, Issue 40, 2012, Pages 151-175]
Marginal value of cash Financial flexibility and Capital Structure Decisions of companies listed in Tehran Stock Exchange (TSE) [Volume 12, Issue 46, 2015]
Marginal value of cash Managerial Ability and Marginal Value of the Cash [Volume 17, Issue 66, 2020, Pages 123-148]
Market Adjusted Abnormal Returns The Relationship of Conservatism and Short Term Abnormal Returns of Initial Public Offerings with Emphasis on the Role of Information Asymmetry Models [Volume 10, Issue 39, 2012, Pages 57-82]
Market aspect A Model for Ranking of Earnings Quality Measures in Iran [Volume 16, Issue 62, 2019, Pages 127-150]
Market-based performance measures An Empirical Investigation of Determinants of Board of Directors' Bonuses of The Firms Accepted In Tehran Stock-Exchange (TSE) [Volume 3, Issue 10, 2005, Pages 73-101]
Market Liquidity The Study of the Relation between Information Transparency and Stock Liquidity Uncertainty in TSE’s Listed Companies [Volume 9, Issue 36, 2011, Pages 123-148]
Market Pressure Hypothesis The Impact of Corporate Governance on Momentum Strategies Profitability Considering Market Pressure and Management Entrenchment Hypotheses [Volume 16, Issue 62, 2019, Pages 97-125]
Market return An Investigation of the Relationship between Market Return, Firm Size and Book-to-Market Value of Equity with Return of Equity in Tehran Stock Exchange [Volume 6, Issue 24, 2008, Pages 35-51]
Market Value Added Experimental Investigating of Important Structures in Identifying Contracts, Indexes and Parameters for Bonus of CEO's and Compensation Plans [Volume 2, Issue 5, 2004, Pages 25-60]
Market Value Added Relationship between Internal Measures of Value Creation and External Measures of Operation Evaluation [Volume 2, Issue 5, 2004, Pages 131-155]
Market Value Added A Survey on the Relationship between Market Value Added and Performance Measures in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 129-157]
Market values Relationship between Internal Measures of Value Creation and External Measures of Operation Evaluation [Volume 2, Issue 5, 2004, Pages 131-155]
Market variables Empirical Relationship between Accounting/ Market Variables and Stock Return [Volume 3, Issue 11, 2005, Pages 227-246]
Matching of revenues and expenses Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence [Volume 8, Issue 29, 2010, Pages 155-170]
Materiality The Role of Accountability in Auditors Judgment Quality [Volume 5, Issue 18, 2007, Pages 105-122]
Materiality Appraisal Influencing Factors on Auditor's Judgment and Determining the Materiality Degree on Misstatement Detection of Financial Statements [Volume 6, Issue 24, 2008, Pages 117-146]
Mature firms The Impact of Firm-specific Attributes on the Relevance in Earnings and Cash Flows: Iranian Case [Volume 3, Issue 9, 2005, Pages 27-41]
Measurement Errors The Implications of Correlation between Measurement Error in the Discretionary Accruals Proxy and Partitioning Variable in Earnings Management Detection Test [Volume 15, Issue 59, 2018, Pages 159-188]
Measure of Quality of Financial Statements A Pattern for Measuring Quality of Financial Statements [Volume 18, Issue 72, 2021, Pages 1-25]
Measuring Financial Flexibility Measuring of Financial Flexibility [Volume 15, Issue 59, 2018, Pages 35-57]
Media coverage The role of media in earning management’s strategy [Volume 19, Issue 76, 2022, Pages 1-37]
Mental Accounting Theory Investigating of Managers Behavior in Using Mental Accounting in Income Statement Reporting [Volume 15, Issue 58, 2018, Pages 1-26]
Metaheuristic Algorithms Evaluation of Effective Criteria on the Desirability of Financial Stability Integration based on the Comparison of Metaheuristic Algorithms: Case Study of Banks Listed in Tehran Stock Exchange [Volume 21, Issue 81, 2024]
Mishkin test Examining Relationship between Information Asymmetry and Mispricing of Accruals [Volume 12, Issue 48, 2015, Pages 77-104]
Mishkin test Examining relationship between Information asymmetry and mispricing of accruals [Volume 11, Issue 44, 2014]
Model Rating Iranian Banks According to their Financial Strength [Volume 14, Issue 54, 2017, Pages 25-50]
Model Financial Strength Rating of the Iranian Banks [Volume 14, Issue 54, 2017]
Modeling Modeling of the Relationship among Auditing Quality Factors Using Cause and Effect Approach in System Dynamics [Volume 14, Issue 53, 2017, Pages 45-70]
Modeling Modeling of the Relationship among Auditing Quality Factors by Using Cause and Effect Approach in System Dynamics [Volume 14, Issue 53, 2017]
Modeling Modeling the long-term performance of IPOs [Volume 20, Issue 77, 2023, Pages 107-139]
Modified Altman Model Investigate the effect of real earnings management on bankruptcy predication models [Volume 15, Issue 60, 2018, Pages 77-101]
Momentum The Impact of Corporate Governance on Momentum Strategies Profitability Considering Market Pressure and Management Entrenchment Hypotheses [Volume 16, Issue 62, 2019, Pages 97-125]
Momentum Strategies Prediction of abnormal return according profit and industry momentum model in Tehran stock exchange [Volume 10, Issue 38, 2012, Pages 53-67]
Momentum Strategy Application of Momentum and Contrarian Strategies in Tehran Stock Exchange (TSE) [Volume 8, Issue 31, 2010, Pages 121-141]
Money Illusion Investigating Market Reaction to Asset Revaluation and Its Effect on Firm’s Access to Financing [Volume 18, Issue 71, 2021, Pages 143-170]
Monte Carlo simulation Stability Analysis of Assessing Financial Contagion due to Overlapping Portfolios Risk Model based on Mont Carlo Simiulation [Volume 16, Issue 63, 2019, Pages 1-25]
Moral Hazard The Impact of Moral Hazard on Capital Structure [Volume 13, Issue 49, 2016, Pages 171-189]
Moral intensity Modeling and Identifying Effective Factors Affecting the Intention of Reporting Financial Fraudulent by Accountant [Volume 13, Issue 49, 2016, Pages 1-28]
More refined cash flow Measure Further Evidence on Empirical Relationships between Earnings and Cash Flows [Volume 4, Issue 15, 2006, Pages 1-20]
Multiple Discriminant Analysis (MDA) A Model for Credit Analysis in Bank of Industry and Mine [Volume 6, Issue 21, 2008, Pages 61-82]
Mutual fund Herding behaviour in mutual fund industry, evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 47-71]
Myopic Loss Aversion The Effect of Investors' Myopic Loss Aversions (MLA) on Iinvestments in Stocks in Tehran Stock Exchange [Volume 17, Issue 67, 2020, Pages 89-124]

N

Naive Models The Volatility Forecasting of Tehran& International Stock Exchanges [Volume 6, Issue 24, 2008, Pages 1-33]
Narcissism Investigating the Relationship between Managers' Narcissism and the Optimistic Tone of Financial Reporting: The Adjusting Role of Earnings Management [Volume 18, Issue 72, 2021, Pages 169-192]
Net investment or invested capital Investigating the Relationship among Economic Value Added, Return on Equity and Return on Investments in Insurance Companies [Volume 8, Issue 32, 2010, Pages 121-140]
Net Operating Assets Test of Functional Fixation Hypothesis; Case of Net Operating Assets (Bloated Balance Sheet) [Volume 9, Issue 34, 2011, Pages 55-75]
Net Operating Assets The Relationship between Net Operating Assets and Accounting Conservatism [Volume 12, Issue 47, 2015, Pages 73-92]
Net Operating Profit After Tax (NOPAT) Investigating the Relationship among Economic Value Added, Return on Equity and Return on Investments in Insurance Companies [Volume 8, Issue 32, 2010, Pages 121-140]
Network analysis Analysis of Earnings Quality in the Board Relations Network [Volume 19, Issue 73, 2022, Pages 151-175]
Net Working Capital Assets The Relationship between Net Operating Assets and Accounting Conservatism [Volume 12, Issue 47, 2015, Pages 73-92]
Network stability Dynamic Measurement of Iran Interbank Network Stability [Volume 17, Issue 68, 2020, Pages 167-197]
Neural Networks An Accruals Quality Model: A Group Method of Data Handling Approa [Volume 19, Issue 75, 2022, Pages 1-40]
Neutrality Relationship between Institutional Investors and Earnings Quality [Volume 8, Issue 29, 2010, Pages 115-137]
New Legal Requirements Examination of the Accounting Education Expectation Gap as a Result of the Current Legal Requirements [Volume 14, Issue 54, 2017, Pages 95-118]
News Study Effect of Earnings Management Forecast News on Earnings Predictability and Disclosure Noises [Volume 17, Issue 66, 2020, Pages 87-122]
News The role of media in earning management’s strategy [Volume 19, Issue 76, 2022, Pages 1-37]
Non-Auditing Services Study of Simultaneous Performance of Audit and Non-Audit Services on Auditor Independence from the Viewpoint of Academics and Stock Exchange Analysts [Volume 9, Issue 36, 2011, Pages 53-73]
Noncurrent accruals The comparison of the value relevance of operating cash flows, current accruals, and non-current accruals with the value relevance of total amount of operating income؛ Evidence from Tehran Stock [Volume 11, Issue 44, 2014, Pages 1-35]
Nondiscretionary accruals Environmental Uncertainty and the Managers' Use of Discretionary Accruals [Volume 8, Issue 32, 2010, Pages 103-119]
Non-discretionary accruals Financial Reporting Quality, Information Risk and Cost of Capital [Volume 6, Issue 21, 2008, Pages 1-30]
Nondiscretionary accruals Relationship between Disclosure Quality and Earnings Management [Volume 5, Issue 17, 2007, Pages 173-212]
Non-Executive Assessing the Effect of Board composition on the performance of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 97-113]
Non-executive managers The Relation between Corporate Governance and Firm Value in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 89-106]
Nonlinear Regression The Usefulness of Variables (Dimension) Reduction Methods in Stock Returns of the Companies Listed on Tehran Stock Exchange [Volume 16, Issue 63, 2019, Pages 83-107]
Non-manufacturing cost Cost Stickiness and Anti-Cost Stickiness of Non- Manufacturing Costs in Iranian Firms [Volume 14, Issue 53, 2017, Pages 71-90]
Non-performing Loans Evaluating the Power of TOC- Based Criteria in Measuring None Performing Loans Consequences [Volume 9, Issue 35, 2011, Pages 107-136]
Nonrecurring Items The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items [Volume 12, Issue 48, 2015, Pages 123-144]
Nonrecurring Items The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items [Volume 12, Issue 48, 2015]
Non-Smoothing Profit The Study of the Relation between Information Transparency and Stock Liquidity Uncertainty in TSE’s Listed Companies [Volume 9, Issue 36, 2011, Pages 123-148]
Nonsystematic Volatility TheImpact of Higher Moments and Nonsystematic Volatility on Future Stock Return using Fama-MacBeth Model [Volume 14, Issue 56, 2017, Pages 109-133]
Non-timing-related accruals Investigation of Effective Timing and Economic Factors on the Relation Between Accruals And Operating Cash Flows [Volume 15, Issue 60, 2018, Pages 33-59]
Numerical Information The Effect of Information Disclosure Volume on The Efficiency of Price Formation Process [Volume 18, Issue 70, 2021, Pages 79-112]

O

Objectivity Level of the External Auditor’s Reliance Decision on the Internal Auditors Function as a Management Training Ground [Volume 18, Issue 69, 2021, Pages 85-113]
Oil price The Relationship between Return of Companies Listed in Tehran Stock Exchanges and Some Macro Economic Variables [Volume 6, Issue 22, 2008, Pages 97-117]
Opacity in Financial Reporting The Effect of Comparability of Financial Statements and the Opacity in Financial Reporting on the Value Relevance of Earnings and Book Value per Share [Volume 19, Issue 73, 2022, Pages 85-115]
Operating book-to-price ratio Investigation of the Firm Book-To-Price Operating and Leverage Components Effect in Stock Returns in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 39-64]
Operating Cash Flow کیفیت سود، قیمت سهام، صنعت ساختمان، ضریب واکنش سود، جریان نقد عملیاتی. [Volume 12, Issue 47, 2015, Pages 93-112]
Operating cash flow (OCF) The Review of Information Content of Cash Value Added (CVA) in Relation to Annual Stock Return: Comparative Analysis with Operating Profit (OP) and Operating Cash Flow (OCF) [Volume 2, Issue 8, 2004, Pages 121-151]
Operating Earning Test of Functional Fixation Hypothesis; Case of Net Operating Assets (Bloated Balance Sheet) [Volume 9, Issue 34, 2011, Pages 55-75]
Operating Profit Effect of Tools of Evolution Steps of Management Accounting on Operating Profit of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 46, 2015, Pages 63-86]
Operating Profit Effect of Tools of Evolution Steps of Management Accounting On Operating Profit of Companies Listed In Tehran Stock Exchange Exchanged: An Empirical Examination [Volume 12, Issue 46, 2015]
Operating profit (OP) The Review of Information Content of Cash Value Added (CVA) in Relation to Annual Stock Return: Comparative Analysis with Operating Profit (OP) and Operating Cash Flow (OCF) [Volume 2, Issue 8, 2004, Pages 121-151]
Operational Accountability Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability System [Volume 9, Issue 33, 2011, Pages 1-37]
Operational Efficiency Role of Management of Working Capital Items in Explaining the Operational Efficiency of Companies Listed on the Tehran Stock Exchange [Volume 20, Issue 80, 2023, Pages 255-287]
Operational Risk The Effect of Audit Committee Member's Financial Expertise on the Relationship between Environmental Risks and Audit Fee [Volume 17, Issue 67, 2020, Pages 57-87]
Operation Leverage A Study of the Effective Factors in Measurement of Using Financial Leverage in General Sharing Firms [Volume 1, Issue 4, 2003, Pages 129-148]
Opportunistic Financial Reporting Dividend Policy and Opportunistic Financial Reporting [Volume 12, Issue 45, 2015]
Opportunity Independence of Universities; Opportunity or Threat? [Volume 2, Issue 8, 2004, Pages 29-53]
Optimal Leverage Financial flexibility and Capital Structure Decisions of companies listed in Tehran Stock Exchange (TSE) [Volume 12, Issue 46, 2015]
Optimistic tone Investigating the Relationship between Managers' Narcissism and the Optimistic Tone of Financial Reporting: The Adjusting Role of Earnings Management [Volume 18, Issue 72, 2021, Pages 169-192]
Optimization Algorithms Combination of CDM, ANFIS & MH Algorithms in a model to determine Fraudulent Financial-Tax Report [Volume 18, Issue 71, 2021, Pages 87-112]
Ordinary Dividend Paying Status The Association Between Dividend Paying Status And the Quality of Earnings [Volume 9, Issue 34, 2011, Pages 129-149]
Organizational justice Modeling and Identifying Effective Factors Affecting the Intention of Reporting Financial Fraudulent by Accountant [Volume 13, Issue 49, 2016, Pages 1-28]
Organizational Performance The Effect of Green Innovation and Environmental Management Accounting on Financial, Environmental and Economic Performance of the Company [Volume 19, Issue 74, 2022, Pages 1-40]
Out-of-Sample forecasting The Volatility Forecasting of Tehran& International Stock Exchanges [Volume 6, Issue 24, 2008, Pages 1-33]
Output Complexity Measuring Audit Task Complexity Using Structural Equation Modeling [Volume 19, Issue 75, 2022, Pages 125-164]
Outside Director Consequences of Financial Reporting Failure for Outside Directors [Volume 14, Issue 56, 2017, Pages 109-132]
Overconfidence The Framework of Relation of Investors Overconfidence Behavior with Stock Return [Volume 7, Issue 25, 2009, Pages 53-85]
Over investment The Impact of CEO’s Overconfidence on the Relationship between Cash Holdings and Excess [Volume 18, Issue 72, 2021, Pages 57-77]
Over_ Investment Product Market Competition, Free Cash Flow, Over Investment and Low Investment [Volume 13, Issue 50, 2016, Pages 137-156]
Over-Investment The Relation between Earnings Forecast Accuracy and Investment Efficiency [Volume 14, Issue 54, 2017, Pages 51-72]
Over-Investment The Relation between Earnings Forecast Accuracy and Investment Efficiency [Volume 14, Issue 54, 2017]
Overinvestment in Capital Expenditures Long-term Debts and Overinvestment in Cash and Capital Expenditures: An Agency Perspective [Volume 10, Issue 40, 2012, Pages 125-150]
Overinvestment in Cash Long-term Debts and Overinvestment in Cash and Capital Expenditures: An Agency Perspective [Volume 10, Issue 40, 2012, Pages 125-150]
Overlapping Portfolio Risk Stability Analysis of Assessing Financial Contagion due to Overlapping Portfolios Risk Model based on Mont Carlo Simiulation [Volume 16, Issue 63, 2019, Pages 1-25]
Overproduction Consequence of Real Earnings Manipulation on Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 1-32]
Overreaction The Influence of Daily Price Limit Effects on Price Behavior of Stocks: A Contrarian Investment Strategy Approach [Volume 9, Issue 36, 2011, Pages 93-121]
Overreaction The Evaluation Investors Overreaction in the Tehran Stock Exchange (TSE) [Volume 3, Issue 9, 2005, Pages 1-26]
Ownership concentration Investigating the Effects of Ownership Concentration on Performance in the Firms Listed in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 107-122]
Ownership Right Assessment of Companies' Performance and Mechanism of Controlling the Managers' behavior: Representation Theory [Volume 1, Issue 1, 2003, Pages 85-108]
Ownership Structure Corporate Governance: The Extent of Observance of Shareholder's Rights in Tehran Stock Exchange Listed Companies [Volume 6, Issue 22, 2008, Pages 1-21]
Ownership Structure The Performance of IPO in Iran: Empirical Test of Some Related Factors [Volume 6, Issue 22, 2008, Pages 73-96]
Ownership Structure The Effects of Ownership Structure (Governmental and private) on Relationship between Disclosure Quality and Cost of Capital at Tehran Stock Exchange Listed Companies [Volume 16, Issue 62, 2019, Pages 21-43]
Ownership Structure Losses Firm's Related Party Transaction and Unexpected Auditing Fees; Testing the Adjustment Effect of Corporate Ownership Structure [Volume 19, Issue 73, 2022, Pages 177-205]
Ownership structure transparency Corporate Transparency in Iran and Its Influential Factors [Volume 6, Issue 21, 2008, Pages 31-60]

P

Paasche index A Survey of TEPIX Efficiency [Volume 4, Issue 13, 2006, Pages 156-184]
Panel data regression Survey the Relationship between Profitability Ratios and Capital Structure in Tehran Stock Exchange [Volume 5, Issue 18, 2007, Pages 59-80]
Panel VAR Investigating the effect of information supply and demand in cyberspace on the profitability of shares of companies listed on Tehran Stock Exchange [Volume 16, Issue 61, 2019, Pages 131-155]
Partial Least Squares Structural Equation Modeling Measuring Audit Task Complexity Using Structural Equation Modeling [Volume 19, Issue 75, 2022, Pages 125-164]
Partitioning Variables The Implications of Correlation between Measurement Error in the Discretionary Accruals Proxy and Partitioning Variable in Earnings Management Detection Test [Volume 15, Issue 59, 2018, Pages 159-188]
Past Return The Effect of Perceived past Returns on Investor’s Financial Behavior and Psychological Biases as Mediate [Volume 14, Issue 56, 2017, Pages 33-53]
Patient Shareholders Behavioral Foundations of Dividend Policy [Volume 10, Issue 39, 2012, Pages 83-104]
Pension obligations Evaluation of Pension Plan Reporting Uniformity in Entities' Financial Statements [Volume 8, Issue 30, 2010, Pages 59-77]
Pension plans Evaluation of Pension Plan Reporting Uniformity in Entities' Financial Statements [Volume 8, Issue 30, 2010, Pages 59-77]
Perceived Usefulness An Examination of the Factors that Influence an Auditor's Decision to Use a Decision Aid in Their Assessments of' Management Fraud [Volume 6, Issue 22, 2008, Pages 47-72]
Performance The Performance of IPO in Iran: Empirical Test of Some Related Factors [Volume 6, Issue 22, 2008, Pages 73-96]
Performance Investigation of Interactions between Managerial Ownership and Corporate Performance Using the Simultaneous Equations System (Evidence from Tehran Stock Exchange [Volume 14, Issue 56, 2017, Pages 55-81]
Performance-Based Budgeting Investigating Performance-based Budgeting and Performance Control in Iran's Executive Apparatus Using Balanced Scorecard Technique [Volume 20, Issue 77, 2023, Pages 37-72]
Performance evaluation Audit committee performance evaluation model: indicators and importance of each [Volume 21, Issue 81, 2024]
Performance Evaluation Measures Determination of the Balanced Scorecard Measures and their Ranking Via Analytic Hierarchy Process for the Firms Listed In Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 1-21]
Performance Indicators The Effect of Fair Value Approach on Performance Indicators of Small and Medium Sized Investment Companies [Volume 16, Issue 64, 2019, Pages 59-80]
Performance measures Investigating the Relation between Dividend with Economic Value Added and Return on Assets in the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2007, Pages 73-91]
Performance measures The Relationship between Refined Economic Value Added (REVA) and Risk - Adjusted Stock Return [Volume 2, Issue 7, 2004, Pages 77-96]
Persistence Stock Liquidity Risk and Earnings Quality [Volume 8, Issue 29, 2010, Pages 1-37]
Persistence An analysis of Earnings Persistence, Cash Flow and Accruals on a Scale of Industries and Companies [Volume 15, Issue 57, 2018, Pages 49-72]
Persistence Argument Outcome of Financial Distress on Accruals Influencing Future Returns [Volume 14, Issue 55, 2017, Pages 93-123]
Personality factors Studying the Relationship of Personality Factors and Learning in Accounting Students [Volume 14, Issue 55, 2017, Pages 125-143]
Phenomenological method Identification and Ranking of Factors Affecting Innovation in Accounting [Volume 20, Issue 78, 2023, Pages 1-33]
Phenomenology Phenomenological Exploring of the Lived Experiences of Candidates Participating in the CPA Exam [Volume 20, Issue 79, 2023, Pages 205-243]
Philosophical mindset Investigating the Impact of Time Budget Pressure on the Relationship between Dimensions of Philosophical mindset And Auditor Professional Judgment: A Structural Equation Approach [Volume 18, Issue 69, 2021, Pages 1-28]
Political communication The Effect of Government Ownership on Relationship between Information Competition and Earning Persistence [Volume 19, Issue 75, 2022, Pages 41-68]
Political Connection The Impact of Political Connections and Voluntary Disclosure in Tehran Stock Exchange [Volume 16, Issue 62, 2019, Pages 151-175]
Political Connections Political Connections, Related Party Transactions and Earnings Management In Listed Companies in Tehran Stock Exchange [Volume 16, Issue 63, 2019, Pages 129-155]
Political Connections Political Connections and Accounting Information Quality: Evidence from Financial Restatement [Volume 18, Issue 71, 2021, Pages 1-32]
Political Connections The effect of political connections on corporate investment and investment efficiency [Volume 19, Issue 75, 2022, Pages 69-94]
Political Costs Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange [Volume 14, Issue 53, 2017, Pages 113-142]
Political Costs Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange [Volume 14, Issue 53, 2017]
Political Costs Theory The Empirical Investigation of Relationship between Political Costs and Growth Opportunities: A Structural Equation Modeling Approach [Volume 12, Issue 47, 2015, Pages 141-157]
Political Hypotheses Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange [Volume 14, Issue 53, 2017, Pages 113-142]
Political Hypotheses Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange [Volume 14, Issue 53, 2017]
Political Patronage The Empirical Investigation of Relationship between Political Costs and Growth Opportunities: A Structural Equation Modeling Approach [Volume 12, Issue 47, 2015, Pages 141-157]
Pooled data An Empirical Study on Statistical Analytical Procedures in Auditing [Volume 2, Issue 7, 2004, Pages 97-122]
Poor matching Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence [Volume 8, Issue 29, 2010, Pages 155-170]
Portfolio Portfolio Selection by DEMATEL and Analytic Network Process [Volume 10, Issue 39, 2012, Pages 105-124]
Predictability Study Effect of Earnings Management Forecast News on Earnings Predictability and Disclosure Noises [Volume 17, Issue 66, 2020, Pages 87-122]
Predicted manufacturing Effects of Capital Structure and Changes in It on Manufacturing Products [Volume 7, Issue 25, 2009, Pages 127-146]
Prediction The Application of Artificial Neural Networks in Prediction of TSE Dividend and Price Index (TEDPIX) [Volume 6, Issue 22, 2008, Pages 119-137]
Predictive value or feedback value Relationship between Institutional Investors and Earnings Quality [Volume 8, Issue 29, 2010, Pages 115-137]
Pretest-posttest control group design Validating Three-dimensional Model of Ethical Competencies’ Education in Accounting Program [Volume 18, Issue 70, 2021, Pages 1-25]
Price Formation Process The Effect of Information Disclosure Volume on The Efficiency of Price Formation Process [Volume 18, Issue 70, 2021, Pages 79-112]
Price in formativeness The Relationship between Financial Statements Comparability with Stock Price in Formativeness about Future Earnings [Volume 13, Issue 49, 2016, Pages 83-110]
Price Limit The Influence of Daily Price Limit Effects on Price Behavior of Stocks: A Contrarian Investment Strategy Approach [Volume 9, Issue 36, 2011, Pages 93-121]
Price to earnings ratio Survey on Relationship between Intellectual Capital and Variables Influencing on Investors Decision of the Companies Listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016, Pages 53-81]
Price to earnings ratio Survey on relationship between intellectual capital and Variables influencing on investors decision of the companies listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016]
Prior Period Adjustment The relationship between Disclosure Quality and Audit Report Lag [Volume 12, Issue 45, 2015]
Private information The Framework of Relation of Investors Overconfidence Behavior with Stock Return [Volume 7, Issue 25, 2009, Pages 53-85]
Proactive personality trait Modeling and Identifying Effective Factors Affecting the Intention of Reporting Financial Fraudulent by Accountant [Volume 13, Issue 49, 2016, Pages 1-28]
Processing Complexity Measuring Audit Task Complexity Using Structural Equation Modeling [Volume 19, Issue 75, 2022, Pages 125-164]
Producers and Users of Reports Comparing the Expectations of Financial Reporting Preparers and Users of Integrated Financial Reporting [Volume 20, Issue 78, 2023, Pages 191-220]
Product diversification The Effect of Diversification Strategies on Inventory Performance [Volume 18, Issue 71, 2021, Pages 113-142]
Professional Orientation Auditor Attributes, Professional and Commercial Orientations, and the Implications for Audit Quality [Volume 17, Issue 68, 2020, Pages 145-165]
Profession’s Required Skills Examination of the Accounting Education Expectation Gap as a Result of the Current Legal Requirements [Volume 14, Issue 54, 2017, Pages 95-118]
Profitability index An Examination of Relationship between Labor and Capital Indexes with Profitability Indexes in Public Companies [Volume 1, Issue 3, 2003, Pages 95-125]
Profitability ratios Survey the Relationship between Profitability Ratios and Capital Structure in Tehran Stock Exchange [Volume 5, Issue 18, 2007, Pages 59-80]
Proxies Modeling of Minimizing Uncertainty Based on Accounting Data Quality Proxies [Volume 13, Issue 50, 2016, Pages 89-136]
Psychological Biases The Effect of Perceived past Returns on Investor’s Financial Behavior and Psychological Biases as Mediate [Volume 14, Issue 56, 2017, Pages 33-53]
Psychological well-being Presenting a Model of Auditors' Psychological Well-being and Evaluating Identified Themes in the Auditing Profession [Volume 20, Issue 78, 2023, Pages 221-272]
Public Accountability Evaluation of Accountability of Accounting and Financial Reporting System in Islamic Republic of Iran [Volume 2, Issue 6, 2004, Pages 27-54]
Public information The Framework of Relation of Investors Overconfidence Behavior with Stock Return [Volume 7, Issue 25, 2009, Pages 53-85]
Public Sector Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability System [Volume 9, Issue 33, 2011, Pages 1-37]
Public Sector Study of the Present Situation of Performance Audit in Iranian Public Sector Institutions and Presentation of Strategies for its Improvement [Volume 16, Issue 61, 2019, Pages 1-26]
Public Sector Evaluation of Challenging Areas of Accrual Accounting Implementation in the Public Sector [Volume 20, Issue 79, 2023, Pages 245-282]
Public sector accounting reforms Investigating the Impact of Public Sector Accounting Reforms on Accountants’ Identity by Focusing on the Actor-Network-Theory [Volume 18, Issue 72, 2021, Pages 139-168]
Public Sector entities The Design of the Internal Audit implementation Model in the Iranian Public Sector Institutions [Volume 20, Issue 77, 2023, Pages 1-35]
Public sector scorecard Public Sector Scorecard, Effectiveness of Accounting Information Systems and Sustainable Performance in Public Sector (Case Study: Government Offices in Bushehr City) [Volume 20, Issue 77, 2023, Pages 219-259]

Q

Q Tobin Examining the Relation between Advertising Expenditures and Firm's Intangible Value in the TSE Listed Companies [Volume 6, Issue 24, 2008, Pages 53-78]
Qualitative factors Appraisal Influencing Factors on Auditor's Judgment and Determining the Materiality Degree on Misstatement Detection of Financial Statements [Volume 6, Issue 24, 2008, Pages 117-146]
Qualitative research Internal Audit Quality Improvement Strategies [Volume 14, Issue 55, 2017, Pages 31-70]
Quality characteristics Prioritizing the Accounting Information Qualitative Characteristics based on producers, Auditors and Users of Financial Reports: Application of Analytical Hierarchy Process (AHP) [Volume 10, Issue 38, 2012, Pages 1-27]
Quality Control Audit Engagement Quality Control Review Process [Volume 20, Issue 80, 2023, Pages 81-130]
Quality of auditing Effective Factors on Voluntary Choice of an Auditor [Volume 6, Issue 22, 2008, Pages 23-45]
Quality of financial statements A Pattern for Measuring Quality of Financial Statements [Volume 18, Issue 72, 2021, Pages 1-25]
Quality Ranking The relationship between Disclosure Quality and Audit Report Lag [Volume 12, Issue 45, 2015]
Quality variables Associate Recognition of Efficient Factors Affecting in companies’ bankruptcy using TOPSIS_AHP [Volume 10, Issue 38, 2012, Pages 69-90]
Quantitative factors Appraisal Influencing Factors on Auditor's Judgment and Determining the Materiality Degree on Misstatement Detection of Financial Statements [Volume 6, Issue 24, 2008, Pages 117-146]

R

Ranking Measures of the Companies Determination of the Balanced Scorecard Measures and their Ranking Via Analytic Hierarchy Process for the Firms Listed In Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 1-21]
Rate of return on capital (NI) Investigating the Relationship among Economic Value Added, Return on Equity and Return on Investments in Insurance Companies [Volume 8, Issue 32, 2010, Pages 121-140]
Ratings Conceptual framework for asset back securities rating in Iran Capital Market [Volume 15, Issue 60, 2018, Pages 61-76]
Rational Expectation A Survey of Stock Price Bubbles in Tehran Stock Exchange on The Basis of Size & Type of Industries [Volume 4, Issue 14, 2006, Pages 39-71]
Rational Expectations Investigating the Causing Relation Earning and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016, Pages 157-184]
Rational Expectations Investigating Causing Relation earning per share and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016]
Readability The Effect of Language Sentiment, Readability and Information Processing Style (sophistication) on Investors’ Judgment: Experimental Evidence [Volume 17, Issue 65, 2020, Pages 1-34]
Readability of financial reports Discovery of Audit Distortions and Financial reporting readability; Emphasis on the moderating role of managers' ability [Volume 20, Issue 80, 2023, Pages 215-254]
Real activities manipulation. ∗ The Effect of Earnings Management on the Performance of Accounting Earnings-Based on Valuation Models [Volume 13, Issue 50, 2016, Pages 185-203]
Real Earnings Management An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management [Volume 12, Issue 46, 2015, Pages 130-154]
Real Earnings Management The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016, Pages 29-52]
Real Earnings Management Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective [Volume 8, Issue 31, 2010, Pages 61-77]
Real Earnings Management The Role of Audit Committee Financial Expertise on the Managerial Short-Termism [Volume 14, Issue 54, 2017, Pages 141-165]
Real Earnings Management Examining Real Earnings Management to Avoid Losses [Volume 14, Issue 56, 2017, Pages 155-181]
Real Earnings Management Relationship between Real Earnings Management and Accruals Earnings Management with the Transparency of Accounting Information in Listed Firms in Tehran Stock Exchange [Volume 15, Issue 58, 2018, Pages 161-179]
Real Earnings Management Investigate the effect of real earnings management on bankruptcy predication models [Volume 15, Issue 60, 2018, Pages 77-101]
Real Earnings Management The effect of the role of audit committee financial expert on the managerial short-termism [Volume 14, Issue 54, 2017]
Real Earnings Management Investigating the relationship between earnings management patterns and stock crash risk with emphasis on the role of audit quality [Volume 18, Issue 71, 2021, Pages 171-200]
Real Earnings Management Investigating the Effect of Constraints on Earnings Management Strategies on the Application of Earnings Classification Shifting Strategy [Volume 19, Issue 75, 2022, Pages 203-236]
Recognized tax Examination of the Function of the Enforcement 272 Claus of the Direct Taxes Law [Volume 5, Issue 17, 2007, Pages 105-128]
Refined economic value added The Relationship between Refined Economic Value Added (REVA) and Risk - Adjusted Stock Return [Volume 2, Issue 7, 2004, Pages 77-96]
Reflection Investigating the Impact of Time Budget Pressure on the Relationship between Dimensions of Philosophical mindset And Auditor Professional Judgment: A Structural Equation Approach [Volume 18, Issue 69, 2021, Pages 1-28]
Regional Electric Companies A Financial Reporting Model for Regional Electric Companies in Iran [(Articles in Press)]
Regression analysis Effects of Capital Structure and Changes in It on Manufacturing Products [Volume 7, Issue 25, 2009, Pages 127-146]
Related Parties Transactions A study of the effects of Related Parties Transactions on the Agency costs [Volume 12, Issue 45, 2015, Pages 115-134]
Related party transaction The relationship between corporate governance and related party transactions [Volume 14, Issue 53, 2017, Pages 143-172]
Related party transaction Losses Firm's Related Party Transaction and Unexpected Auditing Fees; Testing the Adjustment Effect of Corporate Ownership Structure [Volume 19, Issue 73, 2022, Pages 177-205]
Related Party Transactions The Adequacy of Disclosure of Related Party Transactions S [Volume 9, Issue 33, 2011, Pages 39-57]
Related Party Transactions Political Connections, Related Party Transactions and Earnings Management In Listed Companies in Tehran Stock Exchange [Volume 16, Issue 63, 2019, Pages 129-155]
Relation Capital The Investigation of the Effect of Intellectual Capital Components on Companies’ Performance [Volume 9, Issue 36, 2011, Pages 1-21]
Relative earnings performance Investigating the Effect of Correlation between Firms' Earnings and Announcement Timing on the Accruals [Volume 14, Issue 53, 2017, Pages 91-112]
Relative earnings performance The Survey Effect of Firm's earnings Correlation and Announcement Timing on The Accruals of companies accepted in Tehran stock exchange [Volume 14, Issue 53, 2017]
Relative information content The Review of Information Content of Cash Value Added (CVA) in Relation to Annual Stock Return: Comparative Analysis with Operating Profit (OP) and Operating Cash Flow (OCF) [Volume 2, Issue 8, 2004, Pages 121-151]
Relative Strength Index (RSI) The Relation between Return of Bollinger Band with Relative Strength Index Indicators and stock Market Index [Volume 6, Issue 21, 2008, Pages 83-107]
Relative Valuation Theory The Effect of Comparability of Financial Information on the Financial Reporting Timeliness with emphasis on the moderating role of stock price ambiguity [Volume 19, Issue 74, 2022, Pages 209-237]
Relevance of information The Impact of Earnings Management on Value- Relevance of Financial Statement Information [Volume 8, Issue 31, 2010, Pages 33-60]
Reliability capacity Effect of management influence on disclosure quality of accounting information [Volume 16, Issue 61, 2019, Pages 27-53]
Reporting drivers Drivers of corporate water reporting [Volume 21, Issue 81, 2024]
Representational faithfulness Relationship between Institutional Investors and Earnings Quality [Volume 8, Issue 29, 2010, Pages 115-137]
Residual Earnings Model The Relation between Residual Income and Stock Price in Tehran Stock Exchange [Volume 4, Issue 15, 2006, Pages 1-14]
Residual Income The Effects of Cost of Capital on the Relationship Between Earnings and Stock Returns [Volume 10, Issue 38, 2012, Pages 91-117]
Residual income model The Effect of Earnings Management on the Performance of Accounting Earnings-Based Valuation Models [Volume 13, Issue 50, 2016]
Residual income valuation model Value Relevance of Accounting Information: Measurement and Behavioral Aspects [Volume 7, Issue 25, 2009, Pages 1-52]
Restatements Accounting Restatements and Information Risk [Volume 9, Issue 34, 2011, Pages 33-54]
Restricted Regression Comparison of Relative Informational Content of Three Section and Five Section Cash-flow Statement in Explaining Future Stock Return of Listed Companies in Tehran Securities and Exchange (TSE) [Volume 9, Issue 36, 2011, Pages 149-169]
Return Return Forecasting by Various Risk Measures: Evidences from Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 101-119]
Return Calculation of Credit Risk and Its Effect on Return in Tehran Stock Exchange [Volume 14, Issue 55, 2017, Pages 169-196]
Return Modeling the long-term performance of IPOs [Volume 20, Issue 77, 2023, Pages 107-139]
Return of equity An Investigation of the Relationship between Market Return, Firm Size and Book-to-Market Value of Equity with Return of Equity in Tehran Stock Exchange [Volume 6, Issue 24, 2008, Pages 35-51]
Return of operating Asset The Effect of Accounting Conservatism to the Earning Quality and Stocks Return [Volume 5, Issue 18, 2007, Pages 1-24]
Return of portfolio Empirical Examination of the Explanatory Power of Stock Returns by Fama and French Model ill Tehran Stock Exchange [Volume 5, Issue 19, 2007, Pages 115-134]
Return of stock The Effect of Accounting Conservatism to the Earning Quality and Stocks Return [Volume 5, Issue 18, 2007, Pages 1-24]
Return on assets An Examination of Relationship between Labor and Capital Indexes with Profitability Indexes in Public Companies [Volume 1, Issue 3, 2003, Pages 95-125]
Return on assets Investigating the Relation between Dividend with Economic Value Added and Return on Assets in the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2007, Pages 73-91]
Return on assets A Survey on the Relationship between Market Value Added and Performance Measures in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 129-157]
Return on assets The Impact of Earnings Management, Profitability Ratios and Firm Size on Capital Structure [Volume 7, Issue 25, 2009, Pages 87-103]
Return on Equity (ROE) Investigating the Relationship among Economic Value Added, Return on Equity and Return on Investments in Insurance Companies [Volume 8, Issue 32, 2010, Pages 121-140]
Return on Investment (ROI) Investigating the Relationship among Economic Value Added, Return on Equity and Return on Investments in Insurance Companies [Volume 8, Issue 32, 2010, Pages 121-140]
Return Profitability Investigating the effect of information supply and demand in cyberspace on the profitability of shares of companies listed on Tehran Stock Exchange [Volume 16, Issue 61, 2019, Pages 131-155]
Returns On Equity The Relationship Between Firm Performance and Timing of Financial Reporting in the Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 151-172]
Risk Return Forecasting by Various Risk Measures: Evidences from Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 101-119]
Risk Earnings Management and Risk Valuation in the Banking Industry: Evidence from Loan Loss Provisions [Volume 15, Issue 60, 2018, Pages 1-32]
Risk disclosure The Financial Consequences of Risk Disclosure in the Iranian Capital Market: A Case Study of Banks Listed in Tehran Stock Exchange [Volume 18, Issue 70, 2021, Pages 27-50]
Risk measures Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk [Volume 16, Issue 64, 2019, Pages 161-193]
Risk Of Bankruptcy Investigation of Important Factors on Risk of Financial Bankruptcy, Conditional Conservatism beside or vis-à-vis Accounting-based Earnings Attributes [Volume 13, Issue 51, 2016]
Risk sentiment The economic consequence of Risk Sentiment in annual reports using dynamic models [Volume 19, Issue 76, 2022, Pages 161-187]
Risk taking behavior Managerial Ability and Risk-taking Behavior of a Company [Volume 18, Issue 72, 2021, Pages 109-137]
ROA A Model for Credit Analysis in Bank of Industry and Mine [Volume 6, Issue 21, 2008, Pages 61-82]
ROE A Model for Credit Analysis in Bank of Industry and Mine [Volume 6, Issue 21, 2008, Pages 61-82]
ROE Assessing the Effect of Board composition on the performance of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 97-113]
ROE Factors Affecting the Profitability of Banks [Volume 14, Issue 54, 2017, Pages 119-140]
ROE Influencing Factors on Bank Profitability [Volume 14, Issue 54, 2017]
Role Ambiguity The Effect of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior with the Mediating effect of work stress: An Analysis of the Iranian Audit Environment [Volume 19, Issue 76, 2022, Pages 65-96]

S

Sale forecast error Cost Behavior Forecast Accuracy in Earning Forecast of Tehran Stock Exchange Companies [Volume 14, Issue 55, 2017, Pages 71-92]
SARBANESE-OXLEY Act Relation between Internal Control Reporting and the User's Decision Making: in TEHRAN Security Exchange Market [Volume 4, Issue 14, 2006, Pages 133-176]
Scenario Planning Evaluation Matrix of Perspective on the Driving Forces of Legacy Accounting [Volume 20, Issue 80, 2023, Pages 165-213]
Schwartz motivational values Effectiveness of Schwartz’s Motivational Values and Accounting Code of Ethics on Fraudulent Financial Reporting [Volume 17, Issue 66, 2020, Pages 27-50]
Science Mapping.&lrm Twenty-five Years of Design Science Methodology ‎in Accounting Research: A Bibliometric Analysis [Volume 21, Issue 81, 2024]
Scientific Map Twenty-One Years of the Behavioral Accounting Research: A Bibliometric Analysis [Volume 19, Issue 75, 2022, Pages 165-201]
Scientific Map Scientific Mapping of the Literature on Internal Audit Quality [Volume 20, Issue 78, 2023, Pages 35-75]
Scopus Twenty-One Years of the Behavioral Accounting Research: A Bibliometric Analysis [Volume 19, Issue 75, 2022, Pages 165-201]
Secrecy Financial statements Cultural Context of Conservatism and Secrecy in Accounting [Volume 1, Issue 1, 2003, Pages 3-39]
Section 404 of SOX Relation between Internal Control Reporting and the User's Decision Making: in TEHRAN Security Exchange Market [Volume 4, Issue 14, 2006, Pages 133-176]
Semis standard deviation Return Forecasting by Various Risk Measures: Evidences from Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 101-119]
Separation of Ownership from Management The Effect of Independent Auditor's Report on User's Decision Making [Volume 1, Issue 1, 2003, Pages 41-60]
SG & A ratio The Impact of Cost Efficiency on the relation between Sales, General and Administrative ratio (SG&A Ratio) and Future Performance [Volume 9, Issue 34, 2011, Pages 77-102]
Shannon entropy Modeling for CEO Human Capital Measurement by Shannon Entropy Index and It’s Effect on Earnings Forecasts Quality [Volume 18, Issue 69, 2021, Pages 55-84]
Shareholder Rights The Impact of Corporate Governance on Momentum Strategies Profitability Considering Market Pressure and Management Entrenchment Hypotheses [Volume 16, Issue 62, 2019, Pages 97-125]
Shareholder value The association between Excess Cash Holding and Shareholder Value: The Case of Tehran Stock Exchange [Volume 10, Issue 40, 2012, Pages 151-175]
Share Market Presenting a Sustainable Model of Basu Conservatism Using the GMM-sys Method [Volume 15, Issue 57, 2018, Pages 95-122]
Share values Relationship between Internal Measures of Value Creation and External Measures of Operation Evaluation [Volume 2, Issue 5, 2004, Pages 131-155]
Shiraz hospitals The Feasibility of Balanced Scorecard Implementation in Performance Measurement of Shiraz Hospitals [Volume 8, Issue 30, 2010, Pages 151-177]
Short-term The Performance of IPO in Iran: Empirical Test of Some Related Factors [Volume 6, Issue 22, 2008, Pages 73-96]
Short term abnormal return Explaining the Effective Factors on Short Term Abnormal Rate of Return of New Companies' Stock: In Case of Tehran Stock Exchange [Volume 5, Issue 17, 2007, Pages 129-150]
Short-term momentum The Framework of Relation of Investors Overconfidence Behavior with Stock Return [Volume 7, Issue 25, 2009, Pages 53-85]
Simulation studies An Empirical Study on Statistical Analytical Procedures in Auditing [Volume 2, Issue 7, 2004, Pages 97-122]
Simultaneous Equations Investigation of Interactions between Managerial Ownership and Corporate Performance Using the Simultaneous Equations System (Evidence from Tehran Stock Exchange [Volume 14, Issue 56, 2017, Pages 55-81]
Simultaneous equation system Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective [Volume 8, Issue 31, 2010, Pages 61-77]
Size The Impact of Firm-specific Attributes on the Relevance in Earnings and Cash Flows: Iranian Case [Volume 3, Issue 9, 2005, Pages 27-41]
Size Examining the Relation between Advertising Expenditures and Firm's Intangible Value in the TSE Listed Companies [Volume 6, Issue 24, 2008, Pages 53-78]
Size Investigation of the Firm Book-To-Price Operating and Leverage Components Effect in Stock Returns in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 39-64]
Size Audit Committee Characteristics and the Free Cash Flow: Testing the Agency and the Transactions Cost Theories [Volume 17, Issue 68, 2020, Pages 121-143]
Size of Managing Board Effect of Corporate Governance Mechanisms on the Companies' Performance of Initial Public Offering in Tehran Stock Exchange [Volume 13, Issue 50, 2016, Pages 9-32]
Size of portfolio Empirical Examination of the Explanatory Power of Stock Returns by Fama and French Model ill Tehran Stock Exchange [Volume 5, Issue 19, 2007, Pages 115-134]
Skewness and Kurtosis Equity Return Distribution TheImpact of Higher Moments and Nonsystematic Volatility on Future Stock Return using Fama-MacBeth Model [Volume 14, Issue 56, 2017, Pages 109-133]
Small and Medium-sized Entities The Effect of Fair Value Approach on Performance Indicators of Small and Medium Sized Investment Companies [Volume 16, Issue 64, 2019, Pages 59-80]
Smoothness Stock Liquidity Risk and Earnings Quality [Volume 8, Issue 29, 2010, Pages 1-37]
Smoothness Trend study of Earnings Quality over time in Tehran Stock Exchange listed companies [Volume 8, Issue 29, 2010, Pages 65-95]
Social Capital Analysis of Earnings Quality in the Board Relations Network [Volume 19, Issue 73, 2022, Pages 151-175]
Social Network Analysis Twenty-One Years of the Behavioral Accounting Research: A Bibliometric Analysis [Volume 19, Issue 75, 2022, Pages 165-201]
Social Performance The moderating role of competitive strength in the relation between social and environmental performance with financial performance [(Articles in Press)]
Social Responsibility Investigating the Relationship between Social Responsibility and Earnings Management in Banks through Emphasis on the Moderating Role of CEO Power [Volume 20, Issue 77, 2023, Pages 183-218]
Stability Analysis Stability Analysis of Assessing Financial Contagion due to Overlapping Portfolios Risk Model based on Mont Carlo Simiulation [Volume 16, Issue 63, 2019, Pages 1-25]
Stable dividend policy The Relationship between Stable Dividend Policy and Stock Yields [Volume 7, Issue 25, 2009, Pages 105-125]
Stages of development of management accounting Investigating the Relation between Privatization, Use of Management Accounting Tools (MAT) and the Performance of Financial Companies Accepted on (TSM) Tehran’s Stock Market [Volume 13, Issue 51, 2016, Pages 55-86]
Stages of development of management accounting Investigating the relation between privatization, use of management accounting tools and the performance of financial companies accepted on Tehran’s stock market [Volume 13, Issue 51, 2016]
Stakeholders Relationship between corporate governance mechanisms and Conservatism [Volume 10, Issue 38, 2012, Pages 29-52]
Stakeholders Power Determinants of Voluntary Disclosure in Iran Capital Marke [Volume 14, Issue 56, 2017, Pages 1-32]
Standard CVP Model Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model [Volume 12, Issue 48, 2015, Pages 145-164]
Standard deviation Return Forecasting by Various Risk Measures: Evidences from Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 101-119]
State-Space model An Empirical Investigation of Herd Behavior: Evidence from TSE [Volume 10, Issue 39, 2012, Pages 1-27]
Statistical analytical procedures An Empirical Study on Statistical Analytical Procedures in Auditing [Volume 2, Issue 7, 2004, Pages 97-122]
Stock crash Risk Investigating the relationship between earnings management patterns and stock crash risk with emphasis on the role of audit quality [Volume 18, Issue 71, 2021, Pages 171-200]
Stock Exchange A Survey of Stock Price Bubbles in Tehran Stock Exchange on The Basis of Size & Type of Industries [Volume 4, Issue 14, 2006, Pages 39-71]
Stock issue Surveying the Relation between Financing Methods and Future Stock Return [Volume 8, Issue 29, 2010, Pages 139-153]
Stock liquidity The Study of the Relation between Information Transparency and Stock Liquidity Uncertainty in TSE’s Listed Companies [Volume 9, Issue 36, 2011, Pages 123-148]
Stock liquidity The Effect of the Quality of Corporate Disclosure on Stock Liquidity by Tehran Stock Exchange (TSE) listed Companies [Volume 8, Issue 32, 2010, Pages 73-102]
Stock Market Price The Effect of Moderating Audit Quality on Investor Sentiment in Stock Pricing [Volume 15, Issue 57, 2018, Pages 123-146]
Stock Market Volatility The Influence of Daily Price Limit Effects on Price Behavior of Stocks: A Contrarian Investment Strategy Approach [Volume 9, Issue 36, 2011, Pages 93-121]
Stock Optimal Portfolio The Stock Optimal Portfolio using value at risk: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2019, Pages 157-178]
Stock overvaluation The Impact of Stock Overvaluation on Stock’s Abnormal Returns and their Volatility over Time [Volume 12, Issue 48, 2015, Pages 29-51]
Stock overvaluation The Impact of Stock Overvealuation on Abnormal Stock Returns and their Volatility over Time [Volume 12, Issue 48, 2015]
Stock Price The Contemporary Role of EPS and Book value in Stock Price Evaluation [Volume 4, Issue 14, 2006, Pages 1-37]
Stock Price The Relation between Residual Income and Stock Price in Tehran Stock Exchange [Volume 4, Issue 15, 2006, Pages 1-14]
Stock Price Investigation of Effective Timing and Economic Factors on the Relation Between Accruals And Operating Cash Flows [Volume 15, Issue 60, 2018, Pages 33-59]
Stock price ambiguity The Effect of Comparability of Financial Information on the Financial Reporting Timeliness with emphasis on the moderating role of stock price ambiguity [Volume 19, Issue 74, 2022, Pages 209-237]
Stock price crash risk Managerial Talent, Investment Efficiency and Stock Price Crash Risk [Volume 13, Issue 50, 2016, Pages 33-64]
Stock price crash risk Managerial talent, Investment efficiency and Stock price crash risk [Volume 13, Issue 50, 2016]
Stock Price Synchronicity Financial Report Readability and Stock Price Synchronicity: The Moderator Role of CEO Media Exposure [Volume 20, Issue 78, 2023, Pages 117-153]
Stock price volatility Effect of Threshold Volume on Acceleration on Stock Price and Delay on Reaching to Real Price in Tehran Stock Exchange [Volume 7, Issue 25, 2009, Pages 147-166]
Stock return Investigation of the Relation between Financial and Non-financial Information and Stock Returns in Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 1-31]
Stock Return Prediction The Usefulness of Variables (Dimension) Reduction Methods in Stock Returns of the Companies Listed on Tehran Stock Exchange [Volume 16, Issue 63, 2019, Pages 83-107]
Stock Returns Income Smoothing and Stock Return Based on Fama-French Three-Factor Model [Volume 9, Issue 35, 2011, Pages 93-106]
Stock Returns The Usefulness of Balance Sheet and Income Statement Information Considered in Compare with Income Statement to Explain Stock Returns [Volume 12, Issue 46, 2015, Pages 9-26]
Stock Returns The Usefulness of Balance Sheet and Income Statement Information Considered in Compare with Income Statement to Explain Stock Returns [Volume 12, Issue 46, 2015, Pages 27-62]
Stock Returns The Relationship Between Firm Performance and Timing of Financial Reporting in the Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 151-172]
Stock Returns Outcome of Financial Distress on Accruals Influencing Future Returns [Volume 14, Issue 55, 2017, Pages 93-123]
Stock Returns The Study Of The Effect Of The Modified Auditor’s Opinion On The Debt Structure And Excess Stock Returns Of The Companies Admitted To the Tehran Stock Exchange [Volume 15, Issue 60, 2018, Pages 157-183]
Stock Returns Synchronicity the Effect of Free Cash Flow Agency Problem on Stock Returns Synchronicity and Financial Reporting Quality [Volume 13, Issue 51, 2016, Pages 121-144]
Stock Returns Volatility The effect of Business Strategies on the Company's Information Environment [Volume 15, Issue 59, 2018, Pages 59-82]
Stock Return Synchronicity Relationship between Financial Report Readability and Stock Return Synchronicity with the Moderating role of Institutional Ownership and Information Asymmetry [Volume 18, Issue 71, 2021, Pages 57-86]
Stocks Return Effect of information asymmetry and company life cycle on future stocks return: Evidence from Tehran Stock Exchange [Volume 10, Issue 38, 2012, Pages 143-167]
Stock yields The Relationship between Stable Dividend Policy and Stock Yields [Volume 7, Issue 25, 2009, Pages 105-125]
Strategy The Feasibility of Balanced Scorecard Implementation in Performance Measurement of Shiraz Hospitals [Volume 8, Issue 30, 2010, Pages 151-177]
Structural Equation Determinants of Voluntary Disclosure in Iran Capital Marke [Volume 14, Issue 56, 2017, Pages 1-32]
Structural Equation Investigating Performance-based Budgeting and Performance Control in Iran's Executive Apparatus Using Balanced Scorecard Technique [Volume 20, Issue 77, 2023, Pages 37-72]
Structural Equation Model The Impact of Moral Hazard on Capital Structure [Volume 13, Issue 49, 2016, Pages 171-189]
Structural Equation Modeling Approach Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange [Volume 14, Issue 53, 2017]
Structural Equation Modeling Approach ∗ Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange [Volume 14, Issue 53, 2017, Pages 113-142]
Structural Equation Modeling (SEM) Provide a Comprehensive Model of the Relative Importance of Environmental Accounting Indicators Using Modeling (SEM). [Volume 17, Issue 66, 2020, Pages 173-203]
Structural Equation Modelling-Partial Least Squares The Effect of Perceived past Returns on Investor’s Financial Behavior and Psychological Biases as Mediate [Volume 14, Issue 56, 2017, Pages 33-53]
Supplier Bargaining Power The Relationship between the Bargaining Power of Suppliers and Customers and Accounting Conservatism [Volume 10, Issue 39, 2012, Pages 29-56]
Supply Chain Assessment the Effect of Financial Supply Chain Management on Performance of Listed Companies in Tehran Stock Exchange [Volume 14, Issue 56, 2017, Pages 133-154]
Support Vector Machine Predicting the Industry Index Volatility of Companies Listed in Tehran Stock Exchange, Emphasizing on Corporate Financial Variables Using Support Vector Machine [Volume 12, Issue 46, 2015, Pages 111-129]
Support Vector Machine Predicting the Industry Index Volatility of Companies Listed in Tehran Stock Exchange, Emphasizing on Corporate Financial Variables Using Support Vector Machine [Volume 12, Issue 46, 2015]
Sustainable development model Professional Ethics of Auditing in Iran: Content Analysis [Volume 15, Issue 59, 2018, Pages 1-34]
Sustainable performance Public Sector Scorecard, Effectiveness of Accounting Information Systems and Sustainable Performance in Public Sector (Case Study: Government Offices in Bushehr City) [Volume 20, Issue 77, 2023, Pages 219-259]
Systematic risk Survey on Relationship between Intellectual Capital and Variables Influencing on Investors Decision of the Companies Listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016, Pages 53-81]
Systematic risk Survey on relationship between intellectual capital and Variables influencing on investors decision of the companies listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016]
Systematic risk-adjusted stock return The Relationship between Refined Economic Value Added (REVA) and Risk - Adjusted Stock Return [Volume 2, Issue 7, 2004, Pages 77-96]
Systematic risk of portfolio Empirical Examination of the Explanatory Power of Stock Returns by Fama and French Model ill Tehran Stock Exchange [Volume 5, Issue 19, 2007, Pages 115-134]
System dynamics  Modeling of the Relationship among Auditing Quality Factors Using Cause and Effect Approach in System Dynamics [Volume 14, Issue 53, 2017, Pages 45-70]
System Dynamics Modeling of the Relationship among Auditing Quality Factors by Using Cause and Effect Approach in System Dynamics [Volume 14, Issue 53, 2017]
Systemic Risk Dynamic Measurement of Iran Interbank Network Stability [Volume 17, Issue 68, 2020, Pages 167-197]

T

Tangible Assets Company Characteristics and Capital Structure [Volume 11, Issue 43, 2014, Pages 111-133]
Tarbiat Modares (TMU) Prioritizing the Accounting Information Qualitative Characteristics based on producers, Auditors and Users of Financial Reports: Application of Analytical Hierarchy Process (AHP) [Volume 10, Issue 38, 2012, Pages 1-27]
Tax A Model for Impact of Corporate Social responsibility And Tax Management costs on Avoidance And Tax Evasion [Volume 15, Issue 58, 2018, Pages 27-58]
Tax accounting model New State Tax Accounting Model - Basic Development in the Tax Information System [Volume 3, Issue 10, 2005, Pages 29-72]
Tax Auditor Identification of Non-Fragile Variables Affecting Tax Audit Quality [Volume 20, Issue 79, 2023, Pages 165-203]
Tax Avoidance Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017, Pages 6-24]
Tax Avoidance The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 15, Issue 57, 2018, Pages 24-47]
Tax Avoidance A Model for Impact of Corporate Social responsibility And Tax Management costs on Avoidance And Tax Evasion [Volume 15, Issue 58, 2018, Pages 27-58]
Tax Avoidance Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017]
Tax Avoidance The Impact of Tax Avoidance on Accounting Criteria of Firm Value: Free Cash Flow To the Firm and Free Cash Flow From the Business [Volume 17, Issue 68, 2020, Pages 97-119]
Tax burden The Relationship Between Tax Policy and Companies' Tax Burden in Inflationary Conditions [Volume 15, Issue 58, 2018, Pages 59-78]
Tax compliance Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017]
Tax Evasion Examine the Effects of Financial and Non-Financial Variables on Tax Evasion Using of Data Mining Techniques: Automotive and Parts Manufacturing Industry [Volume 9, Issue 34, 2011, Pages 103-128]
Tax Evasion A Model for Impact of Corporate Social responsibility And Tax Management costs on Avoidance And Tax Evasion [Volume 15, Issue 58, 2018, Pages 27-58]
Tax Fraud Combination of CDM, ANFIS & MH Algorithms in a model to determine Fraudulent Financial-Tax Report [Volume 18, Issue 71, 2021, Pages 87-112]
Tax Management costs A Model for Impact of Corporate Social responsibility And Tax Management costs on Avoidance And Tax Evasion [Volume 15, Issue 58, 2018, Pages 27-58]
Taxpayer Examination of the Function of the Enforcement 272 Claus of the Direct Taxes Law [Volume 5, Issue 17, 2007, Pages 105-128]
Tax Payer Identification of Non-Fragile Variables Affecting Tax Audit Quality [Volume 20, Issue 79, 2023, Pages 165-203]
Tax planning Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017, Pages 6-24]
Tax planning Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017]
Tax reporting Feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization [Volume 15, Issue 59, 2018, Pages 107-133]
Technical analysis The Relation between Return of Bollinger Band with Relative Strength Index Indicators and stock Market Index [Volume 6, Issue 21, 2008, Pages 83-107]
Tehran Prioritizing the Accounting Information Qualitative Characteristics based on producers, Auditors and Users of Financial Reports: Application of Analytical Hierarchy Process (AHP) [Volume 10, Issue 38, 2012, Pages 1-27]
Tehran Stock Exchange An Empirical Investigation of Herd Behavior: Evidence from TSE [Volume 10, Issue 39, 2012, Pages 1-27]
Tehran Stock Exchange The relationship between Disclosure Quality and Audit Report Lag [Volume 12, Issue 45, 2015, Pages 59-80]
Tehran Stock Exchange Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model [Volume 12, Issue 48, 2015, Pages 145-164]
Tehran Stock Exchange Calculation of Credit Risk and Its Effect on Return in Tehran Stock Exchange [Volume 14, Issue 55, 2017, Pages 169-196]
Tehran Stock Exchange The relationship between earnings per share to price ratio (E / P) and future earnings growth [Volume 16, Issue 61, 2019, Pages 55-78]
Tehran Stock Exchange The Stock Optimal Portfolio using value at risk: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2019, Pages 157-178]
Tehran Stock Exchange The Impact of Corporate Governance on Momentum Strategies Profitability Considering Market Pressure and Management Entrenchment Hypotheses [Volume 16, Issue 62, 2019, Pages 97-125]
Tehran Stock Exchange Investors rely on independent audit quality, and influences the quality of financial reporting and disclosure of financial statements [Volume 13, Issue 51, 2016]
Tehran Stock Exchange Financial Distress and Restatement of Financial statements: Evidence from Tehran Stock Exchange [Volume 17, Issue 67, 2020, Pages 203-227]
Tehran Stock Exchange Political Connections and Accounting Information Quality: Evidence from Financial Restatement [Volume 18, Issue 71, 2021, Pages 1-32]
Tehran Stock Exchange.  Investors Rely on Independent Audit Quality, and Influences the Quality of Financial Reporting and Disclosure of Financial Statements [Volume 13, Issue 51, 2016, Pages 145-160]
Tehran Stock Exchange (T.S.E.) Experimental Investigating of Important Structures in Identifying Contracts, Indexes and Parameters for Bonus of CEO's and Compensation Plans [Volume 2, Issue 5, 2004, Pages 25-60]
Tehran Stock Exchange (TSE) The Effect of Board Composition on Performance with Emphasis on Efficiency of Firm’s Total Resources Value Added [Volume 10, Issue 40, 2012, Pages 1-26]
Tehran Stock Exchange (TSE) The Relation between Residual Income and Stock Price in Tehran Stock Exchange [Volume 4, Issue 15, 2006, Pages 1-14]
Tehran Stock Exchange (TSE) An Investigation of the Relationship between Market Return, Firm Size and Book-to-Market Value of Equity with Return of Equity in Tehran Stock Exchange [Volume 6, Issue 24, 2008, Pages 35-51]
Text analysis The tone in the auditor's report and the audit fee with emphasis on the moderating role of the requirements of Auditing Standard No. 700 [Volume 19, Issue 76, 2022, Pages 131-161]
Text Mining The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach [Volume 16, Issue 64, 2019, Pages 1-30]
Text Mining Earnings Management and Tone and Complexity of the Audit Reporting [Volume 19, Issue 73, 2022, Pages 1-26]
Textual analysis The Effect of Financial Reporting Tone on Audit Fees of Listed Companies in Tehran Stock Exchange [Volume 18, Issue 72, 2021, Pages 79-107]
Textual Information The Effect of Information Disclosure Volume on The Efficiency of Price Formation Process [Volume 18, Issue 70, 2021, Pages 79-112]
The Desirability of Banks' Evaluation of Effective Criteria on the Desirability of Financial Stability Integration based on the Comparison of Metaheuristic Algorithms: Case Study of Banks Listed in Tehran Stock Exchange [Volume 21, Issue 81, 2024]
The Gap Between the Current Situation and the Desired Level Audit Quality: Providing a Model and Investigating the Gap between the Current Situation and the Desired Level [Volume 20, Issue 79, 2023, Pages 45-84]
Thematic analysis Developing of Effective Factors Model on Corporate Sustainability in Iran [Volume 17, Issue 65, 2020, Pages 175-201]
Thematic analysis Identification of Indicators of Banks subject to Bankruptcy Crisis Based on Thematic Analysis Method [Volume 17, Issue 66, 2020, Pages 51-86]
Thematic analysis Presenting a Model of Auditors' Psychological Well-being and Evaluating Identified Themes in the Auditing Profession [Volume 20, Issue 78, 2023, Pages 221-272]
Theme Analysis Providing a Pattern for Effective Internal Audit from Beneficiary’s Perspective [Volume 16, Issue 64, 2019, Pages 81-111]
Theme Analysis Use of expertise services in auditing, challenges, and improvement strategies [Volume 19, Issue 74, 2022, Pages 145-176]
Theory of fraud triangle Forecasting the Financial Statements Fraud Detection of Companies Listed on the Stock Exchange [Volume 17, Issue 65, 2020, Pages 35-59]
The quality of corporate disclosure The Effect of the Quality of Corporate Disclosure on Stock Liquidity by Tehran Stock Exchange (TSE) listed Companies [Volume 8, Issue 32, 2010, Pages 73-102]
The quality of financial reporting in the public sector Presentation of Challenges Detail Model Quality of Financial eporting in the Public Sector: Based on Grounded Theory Approach [Volume 16, Issue 63, 2019, Pages 27-51]
The right of Auditor's choice The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange) [Volume 15, Issue 60, 2018, Pages 103-123]
Thin Trading Idiosyncratic risk Pricing: Evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 23-46]
Thin Trading Idiosyncratic risk Pricing : Evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 23-47]
Threat Independence of Universities; Opportunity or Threat? [Volume 2, Issue 8, 2004, Pages 29-53]
Throughput accounting Evaluating the Power of TOC- Based Criteria in Measuring None Performing Loans Consequences [Volume 9, Issue 35, 2011, Pages 107-136]
Timelines The impacts of Audit Committee Quality on Achieving Internal Control over Financial Reporting [Volume 13, Issue 52, 2016, Pages 179-284]
Timeliness The Relation between Changes in Audit Opinion and Financial Reporting Delay [Volume 11, Issue 41, 2014, Pages 131-156]
Timeliness The Relationship Between Firm Performance and Timing of Financial Reporting in the Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 151-172]
Timeliness Relationship between Institutional Investors and Earnings Quality [Volume 8, Issue 29, 2010, Pages 115-137]
Timeliness The Effect of the Quality of Corporate Disclosure on Stock Liquidity by Tehran Stock Exchange (TSE) listed Companies [Volume 8, Issue 32, 2010, Pages 73-102]
Timeliness Effect of management influence on disclosure quality of accounting information [Volume 16, Issue 61, 2019, Pages 27-53]
Timeliness of Auditor's Report The Effect of Audit Committee Characteristics on the Relationship between Audit Report Timeliness and Auditor Task Complexity [Volume 16, Issue 62, 2019, Pages 45-76]
Time Pressure The Effect of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior with the Mediating effect of work stress: An Analysis of the Iranian Audit Environment [Volume 19, Issue 76, 2022, Pages 65-96]
Time reversal test A Survey of TEPIX Efficiency [Volume 4, Issue 13, 2006, Pages 156-184]
Tobin’s q Assessing the Effect of Board composition on the performance of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 97-113]
Tobin’s q Cost of Capital, CEO Turnover and Investment Opportunities [Volume 17, Issue 67, 2020, Pages 125-152]
Tobin's Q ratio Investigating the Relation between Tobin's Q Ratio and Earnings per Share (EPS) in Performance Evaluation of the Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2008, Pages 109-127]
Tolerance of Ambiguity Studying the Relationship of Personality Factors and Learning in Accounting Students [Volume 14, Issue 55, 2017, Pages 125-143]
Tools of Management Accounting Effect of Tools of Evolution Steps of Management Accounting on Operating Profit of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 46, 2015, Pages 63-86]
Tools of Management Accounting Effect of Tools of Evolution Steps of Management Accounting On Operating Profit of Companies Listed In Tehran Stock Exchange Exchanged: An Empirical Examination [Volume 12, Issue 46, 2015]
TOPSIS Portfolio Selection by DEMATEL and Analytic Network Process [Volume 10, Issue 39, 2012, Pages 105-124]
TOPSIS Calculation of Credit Risk and Its Effect on Return in Tehran Stock Exchange [Volume 14, Issue 55, 2017, Pages 169-196]
Total liabilities/ total assets ratio The Effect of Variables on Qualified Audit Report [Volume 5, Issue 18, 2007, Pages 123-146]
Total risk-adjusted stock return The Relationship between Refined Economic Value Added (REVA) and Risk - Adjusted Stock Return [Volume 2, Issue 7, 2004, Pages 77-96]
Tournament Incentives CEO The Effect of Tournament Incentives on Financial Restatements: Stimulus-Response Theory Test [Volume 15, Issue 60, 2018, Pages 125-156]
Trade credit A Decompositional Analysis of Capital Structure and Its Determinants: Evidences from Tehran Securities Exchange [Volume 8, Issue 30, 2010, Pages 37-58]
Trade-off Theory The Firm’s Business Strategy, Cash Holdings and its Speed of Adjustment [Volume 19, Issue 73, 2022, Pages 57-84]
Traditional accounting variables Comparing Incremental Information Content of Value Based and Common Accounting Performance Measures in Explaining Stock Market Return [Volume 13, Issue 49, 2016, Pages 111-139]
Traditional Cash Flow Measures Further Evidence on Empirical Relationships between Earnings and Cash Flows [Volume 4, Issue 15, 2006, Pages 1-20]
Transactional criteria The Role of the Earnings Quality on Improving the Stock Liquidity of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 1-22]
Transparency Corporate Transparency in Iran and Its Influential Factors [Volume 6, Issue 21, 2008, Pages 31-60]
Transparency Corporate Governance: The Extent of Observance of Shareholder's Rights in Tehran Stock Exchange Listed Companies [Volume 6, Issue 22, 2008, Pages 1-21]
Type of auditor The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016, Pages 29-52]
Type of Industry Factors Affecting Unqualified Financial Reports [Volume 4, Issue 16, 2006, Pages 91-125]
Type of ownership Factors Affecting Unqualified Financial Reports [Volume 4, Issue 16, 2006, Pages 91-125]

U

Ultimate ownership Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014, Pages 97-116]
Ultimate ownership Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014]
Uncertainty Modeling of Minimizing Uncertainty Based on Accounting Data Quality Proxies [Volume 13, Issue 50, 2016, Pages 89-136]
Unconditional Conservatism The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity [Volume 9, Issue 35, 2011, Pages 49-67]
Under-Investment The Relation between Earnings Forecast Accuracy and Investment Efficiency [Volume 14, Issue 54, 2017, Pages 51-72]
Under-Investment The Relation between Earnings Forecast Accuracy and Investment Efficiency [Volume 14, Issue 54, 2017]
Underpricing The Relationship of Conservatism and Short Term Abnormal Returns of Initial Public Offerings with Emphasis on the Role of Information Asymmetry Models [Volume 10, Issue 39, 2012, Pages 57-82]
Underpricing Investigating the Moderating Effect of Auditing Quality on the Relationship between Financial Reporting Quality and Initial Public Offerings (IPOs) Underpricing [Volume 18, Issue 69, 2021, Pages 115-144]
Unexpected audit fees Losses Firm's Related Party Transaction and Unexpected Auditing Fees; Testing the Adjustment Effect of Corporate Ownership Structure [Volume 19, Issue 73, 2022, Pages 177-205]
Unexpected earning The Effect of Firm Size on Information Content of Earning Announcement [Volume 4, Issue 16, 2006, Pages 1-18]
Unexpected returns The Effect of Firm Size on Information Content of Earning Announcement [Volume 4, Issue 16, 2006, Pages 1-18]
Unreasonable Audit Gap Investigating the Relationship between Audit Expectation Gap and Investor Confidence: Examine the role of auditor’s improved level of communication [Volume 19, Issue 73, 2022, Pages 117-149]
Unreliability Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017, Pages 6-24]
Unreliability Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017]
Up and down markets The investigation of relationship between the herd behavior of investors and idiosyncratic risk: evidence from the Tehran stock exchange [Volume 18, Issue 71, 2021, Pages 33-56]
Users. Assistant Professor in Accounting Prioritizing the Accounting Information Qualitative Characteristics based on producers, Auditors and Users of Financial Reports: Application of Analytical Hierarchy Process (AHP) [Volume 10, Issue 38, 2012, Pages 1-27]
Users of information A Financial Reporting Model for Regional Electric Companies in Iran [(Articles in Press)]

V

Validation Validating Three-dimensional Model of Ethical Competencies’ Education in Accounting Program [Volume 18, Issue 70, 2021, Pages 1-25]
Valuation The Relation between Residual Income and Stock Price in Tehran Stock Exchange [Volume 4, Issue 15, 2006, Pages 1-14]
Valuation of business entities Relationship between Internal Measures of Value Creation and External Measures of Operation Evaluation [Volume 2, Issue 5, 2004, Pages 131-155]
Value at Risk The Stock Optimal Portfolio using value at risk: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2019, Pages 157-178]
Value based accounting variables Comparing Incremental Information Content of Value Based and Common Accounting Performance Measures in Explaining Stock Market Return [Volume 13, Issue 49, 2016, Pages 111-139]
Value creation The Relationship between Refined Economic Value Added (REVA) and Risk - Adjusted Stock Return [Volume 2, Issue 7, 2004, Pages 77-96]
Value Relevance The Intangible Assets in Listed Companies in Tehran Stock Exchange and Their Impact on the Value Relevance [Volume 11, Issue 43, 2014, Pages 1-23]
Value Relevance The Effect of Earnings Quality Measures on Excess Stock Return [Volume 12, Issue 48, 2015, Pages 1-28]
Value Relevance Value Relevance of Accounting Information: Measurement and Behavioral Aspects [Volume 7, Issue 25, 2009, Pages 1-52]
Value Relevance Value Relevance of Conservative and Non-conservative Accounting Information [Volume 8, Issue 30, 2010, Pages 79-98]
Value Relevance The Effect of Comparability of Financial Statements and the Opacity in Financial Reporting on the Value Relevance of Earnings and Book Value per Share [Volume 19, Issue 73, 2022, Pages 85-115]
VaR Return Forecasting by Various Risk Measures: Evidences from Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 101-119]
Variables (Dimension) Reduction The Usefulness of Variables (Dimension) Reduction Methods in Stock Returns of the Companies Listed on Tehran Stock Exchange [Volume 16, Issue 63, 2019, Pages 83-107]
Vector Auto Regressive (VAR) Investigating the Causing Relation Earning and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016, Pages 157-184]
Vector Auto Regressive (VAR) Investigating Causing Relation earning per share and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016]
Volatility The Volatility Forecasting of Tehran& International Stock Exchanges [Volume 6, Issue 24, 2008, Pages 1-33]
Volatility abnormal stock returns The Impact of Stock Overvealuation on Abnormal Stock Returns and their Volatility over Time [Volume 12, Issue 48, 2015]
Voluntary Disclosure The Impact of Firm's Attributes on the Disclosure Level of the Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 141-168]
Voluntary Disclosure Determinants of Voluntary Disclosure in Iran Capital Marke [Volume 14, Issue 56, 2017, Pages 1-32]
Voluntary Disclosure The Impact of Political Connections and Voluntary Disclosure in Tehran Stock Exchange [Volume 16, Issue 62, 2019, Pages 151-175]
VOSviewer A Bibliometric Analysis of Financial Distress Research: Current Status, Emerging Trends [Volume 20, Issue 80, 2023, Pages 35-79]

W

Wald Test Comparison of Relative Informational Content of Three Section and Five Section Cash-flow Statement in Explaining Future Stock Return of Listed Companies in Tehran Securities and Exchange (TSE) [Volume 9, Issue 36, 2011, Pages 149-169]
Water Indicators Designing an Integrated Water Management Accounting Model Using Balanced Scorecard [Volume 18, Issue 72, 2021, Pages 27-56]
Water management Drivers of corporate water reporting [Volume 21, Issue 81, 2024]
Water Management Accounting Designing an Integrated Water Management Accounting Model Using Balanced Scorecard [Volume 18, Issue 72, 2021, Pages 27-56]
Water reporting Drivers of corporate water reporting [Volume 21, Issue 81, 2024]
Web of Science (WoS) Scientific Mapping of the Literature on Internal Audit Quality [Volume 20, Issue 78, 2023, Pages 35-75]
Weighted Average Cost of Capital (WACC) Investigating the Relationship among Economic Value Added, Return on Equity and Return on Investments in Insurance Companies [Volume 8, Issue 32, 2010, Pages 121-140]
Weight of Financial Statement Quality Indexes A Pattern for Measuring Quality of Financial Statements [Volume 18, Issue 72, 2021, Pages 1-25]
Winner Portfolio The Evaluation Investors Overreaction in the Tehran Stock Exchange (TSE) [Volume 3, Issue 9, 2005, Pages 1-26]
Winner Portfolio Application of Momentum and Contrarian Strategies in Tehran Stock Exchange (TSE) [Volume 8, Issue 31, 2010, Pages 121-141]
Working Capital The effects of working capital management on the profitability of the firms listed in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 43-65]
Working Capital Accruals Corporate Governance Mechanisms, Debt Ratio, Firm Size and Earnings Management [Volume 6, Issue 24, 2008, Pages 79-115]
Working Capital Items Role of Management of Working Capital Items in Explaining the Operational Efficiency of Companies Listed on the Tehran Stock Exchange [Volume 20, Issue 80, 2023, Pages 255-287]
Working Capital Management The effects of working capital management on the profitability of the firms listed in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 43-65]
Work Stress The Effect of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior with the Mediating effect of work stress: An Analysis of the Iranian Audit Environment [Volume 19, Issue 76, 2022, Pages 65-96]

Z

Zero Earnings Threshold Examining Real Earnings Management to Avoid Losses [Volume 14, Issue 56, 2017, Pages 155-181]

Browse Keyword Index

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z ALL

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

V

W

Z