A
-
Abnormal production costs
Investigate the effect of real earnings management on bankruptcy predication models [Volume 15, Issue 60, 2018, Pages 77-101]
-
Abnormal Return
Investigating the Role of Accounting Information Uncertainty on Investors’ Reaction to Earnings Announcement [Volume 15, Issue 57, 2018, Pages 147-170]
-
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]
-
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 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]
-
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]
-
Asset Back Securities
Conceptual framework for asset back securities rating in Iran Capital Market [Volume 15, Issue 60, 2018, Pages 61-76]
-
Auditing
Professional Ethics of Auditing in Iran: Content Analysis [Volume 15, Issue 59, 2018, Pages 1-34]
-
Auditing theories
Professional Ethics of Auditing in Iran: Content Analysis [Volume 15, Issue 59, 2018, Pages 1-34]
-
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]
-
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
The Effect of Moderating Audit Quality on Investor Sentiment in Stock Pricing [Volume 15, Issue 57, 2018, Pages 123-146]
B
-
Bank
Earnings Management and Risk Valuation in the Banking Industry: Evidence from Loan Loss Provisions [Volume 15, Issue 60, 2018, Pages 1-32]
-
Bankruptcy Prediction Model
Investigate the effect of real earnings management on bankruptcy predication models [Volume 15, Issue 60, 2018, Pages 77-101]
-
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]
-
Book Value
Presenting a Sustainable Model of Basu Conservatism Using the GMM-sys Method [Volume 15, Issue 57, 2018, Pages 95-122]
-
Business Strategy
The effect of Business Strategies on the Company's Information Environment [Volume 15, Issue 59, 2018, Pages 59-82]
C
-
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]
-
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 holdings
Measuring of Financial Flexibility [Volume 15, Issue 59, 2018, Pages 35-57]
-
CEO Turnover
The Effect of Tournament Incentives on Financial Restatements: Stimulus-Response Theory Test [Volume 15, Issue 60, 2018, Pages 125-156]
-
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]
-
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]
-
Conservatism
Presenting a Sustainable Model of Basu Conservatism Using the GMM-sys Method [Volume 15, Issue 57, 2018, Pages 95-122]
-
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]
D
-
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]
-
Debt Capacity
Measuring of Financial Flexibility [Volume 15, Issue 59, 2018, Pages 35-57]
-
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 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]
-
Delphi Methodology
Conceptual framework for asset back securities rating in Iran Capital Market [Volume 15, Issue 60, 2018, Pages 61-76]
-
Dynamic Method
Presenting a Sustainable Model of Basu Conservatism Using the GMM-sys Method [Volume 15, Issue 57, 2018, Pages 95-122]
E
-
Earning Forecast Errors
The effect of Business Strategies on the Company's Information Environment [Volume 15, Issue 59, 2018, Pages 59-82]
-
Earnings Announcement
Investigating the Role of Accounting Information Uncertainty on Investors’ Reaction to Earnings Announcement [Volume 15, Issue 57, 2018, Pages 147-170]
-
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]
-
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]
-
EO Recruited New
The Effect of Tournament Incentives on Financial Restatements: Stimulus-Response Theory Test [Volume 15, Issue 60, 2018, Pages 125-156]
-
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]
-
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]
F
-
Financial Restatements
The Effect of Tournament Incentives on Financial Restatements: Stimulus-Response Theory Test [Volume 15, Issue 60, 2018, Pages 125-156]
-
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]
-
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]
-
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 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]
H
-
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]
I
-
Income Statement
Investigating of Managers Behavior in Using Mental Accounting in Income Statement Reporting [Volume 15, Issue 58, 2018, Pages 1-26]
-
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]
-
Information Asymmetry
The effect of Business Strategies on the Company's Information Environment [Volume 15, Issue 59, 2018, Pages 59-82]
-
Information Quality
Investigating the Role of Accounting Information Uncertainty on Investors’ Reaction to Earnings Announcement [Volume 15, Issue 57, 2018, Pages 147-170]
-
Information Uncertainty
Investigating the Role of Accounting Information Uncertainty on Investors’ Reaction to Earnings Announcement [Volume 15, Issue 57, 2018, Pages 147-170]
-
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]
-
Inventory turnover
The Relationship Between Tax Policy and Companies' Tax Burden in Inflationary Conditions [Volume 15, Issue 58, 2018, Pages 59-78]
-
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 Inefficiency
Managerial Ability and Investment Inefficiency in Tehran Stock Exchange Listed Companies [Volume 15, Issue 57, 2018, Pages 73-94]
-
Investor Sentiment
The Effect of Moderating Audit Quality on Investor Sentiment in Stock Pricing [Volume 15, Issue 57, 2018, Pages 123-146]
-
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]
L
-
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]
M
-
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 Talent
Managerial Ability and Investment Inefficiency in Tehran Stock Exchange Listed Companies [Volume 15, Issue 57, 2018, 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]
-
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]
-
Measuring Financial Flexibility
Measuring of Financial Flexibility [Volume 15, Issue 59, 2018, Pages 35-57]
-
Mental Accounting Theory
Investigating of Managers Behavior in Using Mental Accounting in Income Statement Reporting [Volume 15, Issue 58, 2018, Pages 1-26]
-
Modified Altman Model
Investigate the effect of real earnings management on bankruptcy predication models [Volume 15, Issue 60, 2018, Pages 77-101]
N
-
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]
P
-
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]
-
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]
R
-
Ratings
Conceptual framework for asset back securities rating in Iran Capital Market [Volume 15, Issue 60, 2018, Pages 61-76]
-
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]
-
Risk
Earnings Management and Risk Valuation in the Banking Industry: Evidence from Loan Loss Provisions [Volume 15, Issue 60, 2018, Pages 1-32]
S
-
Share Market
Presenting a Sustainable Model of Basu Conservatism Using the GMM-sys Method [Volume 15, Issue 57, 2018, Pages 95-122]
-
Stock Market Price
The Effect of Moderating Audit Quality on Investor Sentiment in Stock Pricing [Volume 15, Issue 57, 2018, Pages 123-146]
-
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 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 Volatility
The effect of Business Strategies on the Company's Information Environment [Volume 15, Issue 59, 2018, Pages 59-82]
-
Sustainable development model
Professional Ethics of Auditing in Iran: Content Analysis [Volume 15, Issue 59, 2018, Pages 1-34]
T
-
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 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 burden
The Relationship Between Tax Policy and Companies' Tax Burden in Inflationary Conditions [Volume 15, Issue 58, 2018, Pages 59-78]
-
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 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]
-
Tax reporting
Feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization [Volume 15, Issue 59, 2018, Pages 107-133]
-
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]
-
Tournament Incentives CEO
The Effect of Tournament Incentives on Financial Restatements: Stimulus-Response Theory Test [Volume 15, Issue 60, 2018, Pages 125-156]