Empirical Studies in Financial Accounting

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Keyword Index
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, Pages 97-137]
  • 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 earnings Management COVID-19 and Earnings Management through Classification Shifting [Volume 22, Issue 85, 2025, Pages 1-36]
  • 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 platforms The Accounting Development Procedures Framework for Implementing Financial Startups in Capital Market Companies [Volume 21, Issue 83, 2024, Pages 213-266]
  • 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 Schools The Emergence of the Radicalism Approach of Applying Fundamental Changes in the Accounting Profession: A Test of Interactive Qualitative Method [Volume 21, Issue 84, 2024, Pages 229-277]
  • 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]
  • Accounting variables Investigating the Impact of Accounting and Financial Variables on Stock Systematic Risk: A Bayesian Model Averaging Approach [Volume 22, Issue 85, 2025, Pages 37-82]
  • 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 decisions The effect of key audit matters and management disclosures on auditors’ judgements and decisions [Volume 23, Issue 90, 2026, Pages 67-104]
  • 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]
  • Agency Theory Identifying and Prioritizing Factors Related to Agency Theory, Government Shortcomings, and the Consequences of Critical Theory Maturity in Accounting and the Quality of Social Benefits [Volume 22, Issue 86, 2025, Pages 39-80]
  • 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]
  • 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 Modeling the Detection of Firms Financial Fraud under the Implementation of Artificial Neural Network Evaluation Algorithms [Volume 22, Issue 87, 2025, Pages 83-134]
  • 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 The Moderating Role of Conservatism in the Relationship between Audit Quality and Earnings Management [Volume 21, Issue 83, 2024, Pages 121-162]
  • 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, Pages 1-51]
  • Audit Committee Investigating the Impact of Board Gender Diversity on ESG Disclosure: The Moderating Role of Audit Committee Characteristics [Volume 22, Issue 88, 2025, Pages 101-142]
  • 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, Pages 273-306]
  • 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 Proposing Strategies to Address Ambiguities in the Auditing of MD&A Reports in Iran [Volume 23, Issue 89, 2026, Pages 123-180]
  • 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 Procedure Proposing Strategies to Address Ambiguities in the Auditing of MD&A Reports in Iran [Volume 23, Issue 89, 2026, Pages 123-180]
  • Auditing Profession Pressure Contextualizing the Auditors' Bricolage Strategic Thinking Functions in Controlling the Occurrence of Auditing Profession Pressure Spillover Disorders [Volume 21, Issue 84, 2024, Pages 197-287]
  • 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 701 Explaining the Implementation of Auditing Standard 701 by Independent Auditors and the Reporting Model of Key Audit Matters in Iran: A Mixed Methods Approach Based on Grounded Theory and Structural Equation Modeling [Volume 23, Issue 90, 2026, Pages 211-259]
  • 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 credibility Does the Post-audit Changes in Net Income Influence How High- and Low-experience Investors Assess the Credibility of Financial Reporting Elements? [Volume 23, Issue 89, 2026, Pages 181-225]
  • Auditor credibility The role of auditor reputation as a moderator in the relationship between tax avoidance and institutional ownership with auditor changes [(Articles in Press)]
  • 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 Independence The Effect of Mental Accounting on Audit Quality [Volume 21, Issue 83, 2024, Pages 1-42]
  • Auditor judgment The Effect of Mental Accounting on Audit Quality [Volume 21, Issue 83, 2024, Pages 1-42]
  • 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 Accountability The effect of key audit matters and management disclosures on auditors’ judgements and decisions [Volume 23, Issue 90, 2026, Pages 67-104]
  • 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, Pages 273-306]
  • 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 Switching The role of auditor reputation as a moderator in the relationship between tax avoidance and institutional ownership with auditor changes [(Articles in Press)]
  • 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, Pages 273-306]
  • Audit Quality The Moderating Role of Conservatism in the Relationship between Audit Quality and Earnings Management [Volume 21, Issue 83, 2024, Pages 121-162]
  • Audit Quality The Effect of Mental Accounting on Audit Quality [Volume 21, Issue 83, 2024, Pages 1-42]
  • Audit Quality Life Cycle and Cosmetic Earnings Management: The Moderating Role of Audit Quality [Volume 22, Issue 88, 2025, Pages 181-128]
  • Audit Quality Modeling the Factors Affecting Sustainability in Auditors’ Decision-Making Using the Interpretive Structural Modeling (ISM) Approach [(Articles in Press)]
  • 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
  • Balance and Social Equality Evaluating the Emerging Fields of Human Rights Accounting Development in Iran's Capital Market [Volume 21, Issue 82, 2024, Pages 205-255]
  • Balanced Scorecard (BSC) Dimensions Evaluating Employee Performance Using the Balanced Scorecard Approach Following the Deployment of the Electronic Fund Request System: A Case Study of the General Treasury Department [Volume 21, Issue 82, 2024, Pages 167-204]
  • 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]
  • Bank financial health The Impact of Financial Health Indicators on the Amount of Loans Received by Customers in Banks, Considering the Role of Competition in the Industry [Volume 23, Issue 89, 2026, Pages 87-122]
  • 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]
  • Banking Industry Sustainability Reporting Framework in the Iranian Banking Industry: Processing and Interpreting Core Dimensions in the Form of a Strategic Roadmap [Volume 23, Issue 89, 2026, Pages 39-86]
  • 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]
  • Bankruptcy risk The Role of Intellectual Capital in Improving Value Chain Efficiency, Increasing Cash Flows, and Reducing Company Bankruptcy Risk [Volume 22, Issue 88, 2025, Pages 53-99]
  • Bankruptcy risk The Relationship Between Strategic Deviation and Trade Credit, Considering the Role of Financial Constraints [Volume 23, Issue 90, 2026, Pages 1-35]
  • 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]
  • Bayesian model averaging method Investigating the Impact of Accounting and Financial Variables on Stock Systematic Risk: A Bayesian Model Averaging Approach [Volume 22, Issue 85, 2025, Pages 37-82]
  • 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 biases Identifying the Factors Influencing the Reduction of Behavioral Biases in Managers and Investors [Volume 23, Issue 89, 2026, Pages 257-296]
  • 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]
  • Behavioral Finance The Impact of Financial Disclosure Complexity on the Iranian Capital Market Reaction: The Moderating Role of Social Media Attention [(Articles in Press)]
  • 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]
  • Benford’s Law Life Cycle and Cosmetic Earnings Management: The Moderating Role of Audit Quality [Volume 22, Issue 88, 2025, Pages 181-128]
  • 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]
  • 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]
  • Bidirectional Encoder Representations from Transformers (BERT) Citation Analysis of Accounting and Auditing Research in Iran: A Text Mining Approach [Volume 23, Issue 90, 2026, Pages 37-66]
  • 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]
  • Block trading The Effect of Block Trading on Information Asymmetry: Emphasizing the Role of Media Coverage [Volume 23, Issue 89, 2026, Pages 1-37]
  • 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 Gender Diversity Investigating the Impact of Board Gender Diversity on ESG Disclosure: The Moderating Role of Audit Committee Characteristics [Volume 22, Issue 88, 2025, Pages 101-142]
  • 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 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 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 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]
  • Bricolage Strategic Thinking Contextualizing the Auditors' Bricolage Strategic Thinking Functions in Controlling the Occurrence of Auditing Profession Pressure Spillover Disorders [Volume 21, Issue 84, 2024, Pages 197-287]
  • 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]
  • Building a Management Empire The impact of corporate social responsibility on managerial empire building :The moderating role of financial constraints and managerial overconfidence [(Articles in Press)]
  • 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 Proposing Strategies to Address Ambiguities in the Auditing of MD&A Reports in Iran [Volume 23, Issue 89, 2026, Pages 123-180]
  • Capital Market The Role of Stock Liquidity on the Relationship Between Executive Internal Debt and Stock Price Efficiency [(Articles in Press)]
  • Capital Market Efficiency The Effect of Block Trading on Information Asymmetry: Emphasizing the Role of Media Coverage [Volume 23, Issue 89, 2026, Pages 1-37]
  • 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]
  • Capital structure Earnings Management via Classification Shifting and Stock Price Crash Risk [(Articles in Press)]
  • 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 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 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 The Role of Intellectual Capital in Improving Value Chain Efficiency, Increasing Cash Flows, and Reducing Company Bankruptcy Risk [Volume 22, Issue 88, 2025, Pages 53-99]
  • 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 Flow Volatility Earnings Management via Classification Shifting and Stock Price Crash Risk [(Articles in Press)]
  • 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]
  • Caudillo's Theory The Motivational Contexts of the Governance Hegemony of Family Ownership: Reflecting on Caudillo's Governance Theory [Volume 21, Issue 84, 2024, Pages 279-316]
  • 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 overconfidence The Effect of CEO Overconfidence on Corporate Resilience Considering the Moderating Role of Concentrated Ownership [Volume 23, Issue 90, 2026, Pages 145-175]
  • 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 Power Chief Executive Officer Power and Overinvestment: Linear and Non-linear Approach [Volume 22, Issue 87, 2025, Pages 227-266]
  • 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]
  • Challenges and Barriers Information Technology Integration in Internal Auditing: Challenges, Barriers, and Solutions [Volume 22, Issue 87, 2025, Pages 1-36]
  • 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]
  • Citation Analysis Citation Analysis of Accounting and Auditing Research in Iran: A Text Mining Approach [Volume 23, Issue 90, 2026, Pages 37-66]
  • 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]
  • Cloud Accounting Platform Providing a Framework for Facilitating Tokenization Implementation Processes in the Cloud Accounting Platform [Volume 22, Issue 87, 2025, Pages 37-82]
  • 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]
  • Cognitive Disorder Presenting a Pathological Framework of Teamwork in Auditing: Matrix Ranking Process [Volume 21, Issue 82, 2024, Pages 257-306]
  • 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 Relationship between Social and Environmental Performance and Financial Performance [Volume 21, Issue 82, 2024, Pages 137-166]
  • Competition Strength The Moderating Role of Competitive Strength in the Relationship between Social and Environmental Performance and Financial Performance [Volume 21, Issue 82, 2024, Pages 99-136]
  • Competitive Effectiveness The Framework of the Management Accounting Phenomenon with the Six Sigma Approach [Volume 22, Issue 86, 2025, Pages 265-299]
  • Competitive strategies The Role of Conditional Conservatism in the Relation Between Differentiation and Cost Leadership Strategies on Firms’ Value [(Articles in Press)]
  • Complexity Earnings Management and Tone and Complexity of the Audit Reporting [Volume 19, Issue 73, 2022, Pages 1-26]
  • Complexity Exploring the Pattern of Financial Reporting Complexity: A Grounded Theory Approach [Volume 22, Issue 86, 2025, Pages 81-126]
  • Comprehensive Disclosure Expanding the Mathematical Functions Matrix for the Futurology of Intertextuality in Comprehensive Disclosure for Stakeholders [Volume 22, Issue 86, 2025, Pages 127-176]
  • 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 The Role of Conditional Conservatism in the Relation Between Differentiation and Cost Leadership Strategies on Firms’ Value [(Articles in Press)]
  • Conditional Conservatism  Investigation of Important Factors on Risk of Financial Bankruptcy [Volume 13, Issue 51, 2016, Pages 9-34]
  • Conditional Conservatism of Accounting The Effect of Industry Operating Cash Flow Volatility on Stock Price Crash Risk: The Moderating Role of Economic Policy Uncertainty and Conditional Conservatism [Volume 22, Issue 85, 2025, Pages 83-122]
  • 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]
  • Conservatism The Moderating Role of Conservatism in the Relationship between Audit Quality and Earnings Management [Volume 21, Issue 83, 2024, Pages 121-162]
  • 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 Dimensions [Volume 21, Issue 82, 2024, Pages 43-98]
  • 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 Accountability Earnings Disclosure Pressure and Its Impact on Corporate Sustainability Reporting: An Analysis of the Moderating Role of Corporate Governance [Volume 22, Issue 88, 2025, Pages 281-325]
  • 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 Digital Responsibility Corporate Digital Responsibility and Financial Performance: The Mediating Role of Organizational Reputation and the Moderating Role of Workforce Digital Transformation [(Articles in Press)]
  • 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 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 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 Investigating the Impact of Corporate Governance Structures on the Adoption, Quantity, and Quality of Sustainability Reports: A Systematic Review [Volume 21, Issue 84, 2024, Pages 41-97]
  • Corporate Governance Earnings Disclosure Pressure and Its Impact on Corporate Sustainability Reporting: An Analysis of the Moderating Role of Corporate Governance [Volume 22, Issue 88, 2025, Pages 281-325]
  • Corporate Governance The Effect of CEO Overconfidence on Corporate Resilience Considering the Moderating Role of Concentrated Ownership [Volume 23, Issue 90, 2026, Pages 145-175]
  • Corporate Governance (mechanisms) Corporate Governance Mechanisms, Debt Ratio, Firm Size and Earnings Management [Volume 6, Issue 24, 2008, Pages 79-115]
  • 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 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 reporting Policymaking in Corporate Reporting in Iran: A Scenario Analysis and Robust Planning Approach [Volume 21, Issue 83, 2024, Pages 77-120]
  • Corporate Resilience The Effect of CEO Overconfidence on Corporate Resilience Considering the Moderating Role of Concentrated Ownership [Volume 23, Issue 90, 2026, Pages 145-175]
  • 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 Social responsibility The impact of corporate social responsibility on managerial empire building :The moderating role of financial constraints and managerial overconfidence [(Articles in Press)]
  • 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]
  • Cosmetic Earnings Management Life Cycle and Cosmetic Earnings Management: The Moderating Role of Audit Quality [Volume 22, Issue 88, 2025, Pages 181-128]
  • 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 Debt The impact of environmental, social and governance performance on systematic risk: The role of firm-specific factors [(Articles in Press)]
  • 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]
  • COVID-19 COVID-19 and Earnings Management through Classification Shifting [Volume 22, Issue 85, 2025, Pages 1-36]
  • 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]
  • Credibility of financial statement Does the Post-audit Changes in Net Income Influence How High- and Low-experience Investors Assess the Credibility of Financial Reporting Elements? [Volume 23, Issue 89, 2026, Pages 181-225]
  • 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]
  • Cybersecurity Providing a Framework for Facilitating Tokenization Implementation Processes in the Cloud Accounting Platform [Volume 22, Issue 87, 2025, Pages 37-82]
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 Financing The Impact of Fixed Asset Investment and Financial Performance on the Relationship between Social Responsibility and Debt Financing [Volume 22, Issue 87, 2025, Pages 267-304]
  • 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]
  • Decisions Of Investors And Managers Identifying the Factors Influencing the Reduction of Behavioral Biases in Managers and Investors [Volume 23, Issue 89, 2026, Pages 257-296]
  • 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, Pages 97-137]
  • 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]
  • Digital Accounting Systems Identifying and Analyzing Factors Affecting Companies' Intention to Use Digital Accounting Systems [Volume 21, Issue 84, 2024, Pages 135-177]
  • Digital Assets Developing Criteria for Valuing Digital Assets and Evaluation of Axes Identified Based on Mutual Matrices [Volume 22, Issue 87, 2025, Pages 135-178]
  • 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, Pages 139-178]
  • 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 Timing Peer Effects in the Disclosure Timing of Financial Statements [Volume 22, Issue 85, 2025, Pages 207-236]
  • 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 The Moderating Role of Conservatism in the Relationship between Audit Quality and Earnings Management [Volume 21, Issue 83, 2024, Pages 121-162]
  • Earnings management Heterogeneity of Managerial Knowledge and the Tone of Explanatory Reports: The Mediating Role of Earnings Management [Volume 22, Issue 86, 2025, Pages 177-220]
  • 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 Accounting Asset Informativeness Based on Intrinsic and Optional Factors and Investors' Beliefs: Investigating the Effects of Accounting Earnings Quality [Volume 21, Issue 82, 2024, Pages 1-42]
  • 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 boom The Effect of Economic Booms and Recessions on the Speed of Working Capital Adjustment [Volume 21, Issue 83, 2024, Pages 43-76]
  • 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 policy uncertainty The Effect of Industry Operating Cash Flow Volatility on Stock Price Crash Risk: The Moderating Role of Economic Policy Uncertainty and Conditional Conservatism [Volume 22, Issue 85, 2025, Pages 83-122]
  • Economic Recession The Effect of Economic Booms and Recessions on the Speed of Working Capital Adjustment [Volume 21, Issue 83, 2024, Pages 43-76]
  • Economic sanctions The Impact of Sanctions on Tax Evasion in Related-Party Transactions: A Hybrid Graph Mining-Fuzzy Metaheuristic Approach [Volume 22, Issue 87, 2025, Pages 179-226]
  • 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]
  • Effective Fields The Accounting Development Procedures Framework for Implementing Financial Startups in Capital Market Companies [Volume 21, Issue 83, 2024, Pages 213-266]
  • 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 for the Desirability of Financial Stability Integration Based on the Comparison of Metaheuristic Algorithms: A Case Study of Banks Listed on the Tehran Stock Exchange [Volume 21, Issue 81, 2024, Pages 179-225]
  • Efficiency The Role of Stock Liquidity on the Relationship Between Executive Internal Debt and Stock Price Efficiency [(Articles in Press)]
  • 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 Investigating the Impact of Board Gender Diversity on ESG Disclosure: The Moderating Role of Audit Committee Characteristics [Volume 22, Issue 88, 2025, Pages 101-142]
  • Environmental The impact of environmental, social and governance performance on systematic risk: The role of firm-specific factors [(Articles in Press)]
  • 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 Disclosure Earnings Disclosure Pressure and Its Impact on Corporate Sustainability Reporting: An Analysis of the Moderating Role of Corporate Governance [Volume 22, Issue 88, 2025, Pages 281-325]
  • 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 Relationship between Social and Environmental Performance and Financial Performance [Volume 21, Issue 82, 2024, Pages 137-166]
  • Environmental Performance The Moderating Role of Competitive Strength in the Relationship between Social and Environmental Performance and Financial Performance [Volume 21, Issue 82, 2024, Pages 99-136]
  • 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]
  • EPS pressure Earnings Disclosure Pressure and Its Impact on Corporate Sustainability Reporting: An Analysis of the Moderating Role of Corporate Governance [Volume 22, Issue 88, 2025, Pages 281-325]
  • 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]
  • ESG disclosure Investigating the Impact of Sustainability Reporting on Financial Performance: A Systematic Review [Volume 22, Issue 88, 2025, Pages 1-52]
  • Ethical competencies Validating Three-dimensional Model of Ethical Competencies’ Education in Accounting Program [Volume 18, Issue 70, 2021, Pages 1-25]
  • Evaluation Matrix The Accounting Development Procedures Framework for Implementing Financial Startups in Capital Market Companies [Volume 21, Issue 83, 2024, Pages 213-266]
  • 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]
  • Fair value Developing Criteria for Valuing Digital Assets and Evaluation of Axes Identified Based on Mutual Matrices [Volume 22, Issue 87, 2025, Pages 135-178]
  • Fair value accounting estimate The effect of key audit matters and management disclosures on auditors’ judgements and decisions [Volume 23, Issue 90, 2026, Pages 67-104]
  • 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]
  • Family Ownership The Motivational Contexts of the Governance Hegemony of Family Ownership: Reflecting on Caudillo's Governance Theory [Volume 21, Issue 84, 2024, Pages 279-316]
  • 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]
  • Finalization The Subtle Financialization Discourse in Iranian Accounting Procedures [Volume 17, Issue 67, 2020, Pages 27-56]
  • Financial accounting The Impact of Financial Health Indicators on the Amount of Loans Received by Customers in Banks, Considering the Role of Competition in the Industry [Volume 23, Issue 89, 2026, Pages 87-122]
  • Financial and administration affairs Independence of Universities; Opportunity or Threat? [Volume 2, Issue 8, 2004, Pages 29-53]
  • Financial Constraints The Relationship Between Strategic Deviation and Trade Credit, Considering the Role of Financial Constraints [Volume 23, Issue 90, 2026, Pages 1-35]
  • Financial Constraints The impact of corporate social responsibility on managerial empire building :The moderating role of financial constraints and managerial overconfidence [(Articles in Press)]
  • 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 Disclosure Earnings Disclosure Pressure and Its Impact on Corporate Sustainability Reporting: An Analysis of the Moderating Role of Corporate Governance [Volume 22, Issue 88, 2025, Pages 281-325]
  • Financial Disclosure Complexity The Impact of Financial Disclosure Complexity on the Iranian Capital Market Reaction: The Moderating Role of Social Media Attention [(Articles in Press)]
  • 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, Pages 273-306]
  • 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 Fraud Modeling the Detection of Firms Financial Fraud under the Implementation of Artificial Neural Network Evaluation Algorithms [Volume 22, Issue 87, 2025, Pages 83-134]
  • 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 loans The Impact of Financial Health Indicators on the Amount of Loans Received by Customers in Banks, Considering the Role of Competition in the Industry [Volume 23, Issue 89, 2026, Pages 87-122]
  • 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 Relationship between Social and Environmental Performance and Financial Performance [Volume 21, Issue 82, 2024, Pages 137-166]
  • Financial Performance The Moderating Role of Competitive Strength in the Relationship between Social and Environmental Performance and Financial Performance [Volume 21, Issue 82, 2024, Pages 99-136]
  • Financial Performance The Impact of Fixed Asset Investment and Financial Performance on the Relationship between Social Responsibility and Debt Financing [Volume 22, Issue 87, 2025, Pages 267-304]
  • Financial Performance Investigating the Impact of Sustainability Reporting on Financial Performance: A Systematic Review [Volume 22, Issue 88, 2025, Pages 1-52]
  • Financial Performance Corporate Digital Responsibility and Financial Performance: The Mediating Role of Organizational Reputation and the Moderating Role of Workforce Digital Transformation [(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 ratios The Impact of Financial Health Indicators on the Amount of Loans Received by Customers in Banks, Considering the Role of Competition in the Industry [Volume 23, Issue 89, 2026, Pages 87-122]
  • 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 A Financial Reporting Model for Regional Electric Companies in Iran [Volume 21, Issue 84, 2024, Pages 1-40]
  • Financial reporting Heterogeneity of Managerial Knowledge and the Tone of Explanatory Reports: The Mediating Role of Earnings Management [Volume 22, Issue 86, 2025, Pages 177-220]
  • 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 for the Desirability of Financial Stability Integration Based on the Comparison of Metaheuristic Algorithms: A Case Study of Banks Listed on the Tehran Stock Exchange [Volume 21, Issue 81, 2024, Pages 179-225]
  • 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 Technologies Perspectives on Sustainability in Strategic Management Accounting in Terms of Financial Technologies (FinTech) [Volume 21, Issue 83, 2024, Pages 163-212]
  • Financial transparency and information disclosure Corporate Transparency in Iran and Its Influential Factors [Volume 6, Issue 21, 2008, Pages 31-60]
  • Financing Corporate Sustainability Reporting and Trade Credit Financing [Volume 23, Issue 89, 2026, Pages 227-255]
  • 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 market value The impact of environmental, social and governance performance on systematic risk: The role of firm-specific factors [(Articles in Press)]
  • 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]
  • Firms’ value The Role of Conditional Conservatism in the Relation Between Differentiation and Cost Leadership Strategies on Firms’ Value [(Articles in Press)]
  • 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]
  • Fundamental Changes The Emergence of the Radicalism Approach of Applying Fundamental Changes in the Accounting Profession: A Test of Interactive Qualitative Method [Volume 21, Issue 84, 2024, Pages 229-277]
  • 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]
  • General Treasury Department Evaluating Employee Performance Using the Balanced Scorecard Approach Following the Deployment of the Electronic Fund Request System: A Case Study of the General Treasury Department [Volume 21, Issue 82, 2024, Pages 167-204]
  • Generational Accounting Evaluating the Reduction of Government Financial Burden through the Typology of Drivers Affecting Generational Accounting in the Capital Market [Volume 21, Issue 81, 2024, Pages 227-272]
  • 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]
  • Governance Entrenchment Framing the Staggered Board Structure in Breaking Governance Entrenchment [Volume 23, Issue 90, 2026, Pages 105-144]
  • Governance Hegemony The Motivational Contexts of the Governance Hegemony of Family Ownership: Reflecting on Caudillo's Governance Theory [Volume 21, Issue 84, 2024, Pages 279-316]
  • Governance Oversight Legitimacy Framing the Staggered Board Structure in Breaking Governance Entrenchment [Volume 23, Issue 90, 2026, Pages 105-144]
  • Government Ownership The Effect of Government Ownership on Relationship between Information Competition and Earning Persistence [Volume 19, Issue 75, 2022, Pages 41-68]
  • Government Payment Systems The First Step Toward Financial Transparency: Designing an Advanced Model of Direct Payment to the Final Beneficiary [Volume 22, Issue 86, 2025, Pages 1-37]
  • Government shortcomings Identifying and Prioritizing Factors Related to Agency Theory, Government Shortcomings, and the Consequences of Critical Theory Maturity in Accounting and the Quality of Social Benefits [Volume 22, Issue 86, 2025, Pages 39-80]
  • Graph mining The Impact of Sanctions on Tax Evasion in Related-Party Transactions: A Hybrid Graph Mining-Fuzzy Metaheuristic Approach [Volume 22, Issue 87, 2025, Pages 179-226]
  • 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 Proposing Strategies to Address Ambiguities in the Auditing of MD&A Reports in Iran [Volume 23, Issue 89, 2026, Pages 123-180]
  • Grounded Theory Explaining the Implementation of Auditing Standard 701 by Independent Auditors and the Reporting Model of Key Audit Matters in Iran: A Mixed Methods Approach Based on Grounded Theory and Structural Equation Modeling [Volume 23, Issue 90, 2026, Pages 211-259]
  • 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]
  • Grounded Theory approach Exploring the Pattern of Financial Reporting Complexity: A Grounded Theory Approach [Volume 22, Issue 86, 2025, Pages 81-126]
  • 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]
  • Hegemonic Powerism Evaluating the Consequences of the Dominant Hegemonic Powerism Promotion in Auditing Institutions: Assessing the Effectiveness of Auditors' Working Life Quality [Volume 22, Issue 86, 2025, Pages 221-264]
  • 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]
  • Human Rights Accounting Evaluating the Emerging Fields of Human Rights Accounting Development in Iran's Capital Market [Volume 21, Issue 82, 2024, Pages 205-255]
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]
  • Inaccuracy of Accountants The Effect of Religious Beliefs and the Mediating Role of Professional Ethics on Accountants’ Inaccuracy in Preparing Financial Statements [Volume 21, Issue 83, 2024, Pages 267-304]
  • 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 competition The Impact of Financial Health Indicators on the Amount of Loans Received by Customers in Banks, Considering the Role of Competition in the Industry [Volume 23, Issue 89, 2026, Pages 87-122]
  • 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 Asymmetry The Effect of Block Trading on Information Asymmetry: Emphasizing the Role of Media Coverage [Volume 23, Issue 89, 2026, Pages 1-37]
  • Information Asymmetry Earnings Management via Classification Shifting and Stock Price Crash Risk [(Articles in Press)]
  • 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 Quality Identifying and Analyzing Factors Affecting Companies' Intention to Use Digital Accounting Systems [Volume 21, Issue 84, 2024, Pages 135-177]
  • 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 risk Corporate Sustainability Reporting and Trade Credit Financing [Volume 23, Issue 89, 2026, Pages 227-255]
  • 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 Technology Information Technology Integration in Internal Auditing: Challenges, Barriers, and Solutions [Volume 22, Issue 87, 2025, Pages 1-36]
  • 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 Transparency The Effect of Block Trading on Information Asymmetry: Emphasizing the Role of Media Coverage [Volume 23, Issue 89, 2026, Pages 1-37]
  • 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 Intellectual Property Protection and Innovation: Analysis of the Mediating Role of Research and Development Expenditure and Financial Restrictions of the Company [Volume 22, Issue 85, 2025, Pages 123-170]
  • 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 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 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 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 ownership The role of auditor reputation as a moderator in the relationship between tax avoidance and institutional ownership with auditor changes [(Articles in Press)]
  • 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 Management Information System (IFMIS) The First Step Toward Financial Transparency: Designing an Advanced Model of Direct Payment to the Final Beneficiary [Volume 22, Issue 86, 2025, Pages 1-37]
  • 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]
  • Intellectual Structure Visualizing the Global Trend of Research on Audit Firm Mergers: A Bibliometric Analysis [Volume 22, Issue 88, 2025, Pages 143-179]
  • Intention to Continue Using Identifying and Analyzing Factors Affecting Companies' Intention to Use Digital Accounting Systems [Volume 21, Issue 84, 2024, Pages 135-177]
  • 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 and External Consequences Explaining the Implementation of Auditing Standard 701 by Independent Auditors and the Reporting Model of Key Audit Matters in Iran: A Mixed Methods Approach Based on Grounded Theory and Structural Equation Modeling [Volume 23, Issue 90, 2026, Pages 211-259]
  • 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 Auditing Information Technology Integration in Internal Auditing: Challenges, Barriers, and Solutions [Volume 22, Issue 87, 2025, Pages 1-36]
  • 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]
  • Interpretive Structural Modeling Modeling the Factors Affecting Sustainability in Auditors’ Decision-Making Using the Interpretive Structural Modeling (ISM) Approach [(Articles in Press)]
  • 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]
  • Intertextuality Function Expanding the Mathematical Functions Matrix for the Futurology of Intertextuality in Comprehensive Disclosure for Stakeholders [Volume 22, Issue 86, 2025, Pages 127-176]
  • Interview Developing of Effective Factors Model on Corporate Sustainability in Iran [Volume 17, Issue 65, 2020, Pages 175-201]
  • Intrinsic and Optional Company Factors Accounting Asset Informativeness Based on Intrinsic and Optional Factors and Investors' Beliefs: Investigating the Effects of Accounting Earnings Quality [Volume 21, Issue 82, 2024, Pages 1-42]
  • 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 experience Does the Post-audit Changes in Net Income Influence How High- and Low-experience Investors Assess the Credibility of Financial Reporting Elements? [Volume 23, Issue 89, 2026, Pages 181-225]
  • Investment Inefficiency Managerial Ability and Investment Inefficiency in Tehran Stock Exchange Listed Companies [Volume 15, Issue 57, 2018, Pages 73-94]
  • Investment Inefficiency Chief Executive Officer Power and Overinvestment: Linear and Non-linear Approach [Volume 22, Issue 87, 2025, Pages 227-266]
  • Investment in Fixed Assets The Impact of Fixed Asset Investment and Financial Performance on the Relationship between Social Responsibility and Debt Financing [Volume 22, Issue 87, 2025, Pages 267-304]
  • 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 Confidence Explaining the Implementation of Auditing Standard 701 by Independent Auditors and the Reporting Model of Key Audit Matters in Iran: A Mixed Methods Approach Based on Grounded Theory and Structural Equation Modeling [Volume 23, Issue 90, 2026, Pages 211-259]
  • Investor protection Financial Reporting L language Bad on Aggressive Financial Reporting Investor Protection [Volume 17, Issue 65, 2020, Pages 109-138]
  • Investors' beliefs Accounting Asset Informativeness Based on Intrinsic and Optional Factors and Investors' Beliefs: Investigating the Effects of Accounting Earnings Quality [Volume 21, Issue 82, 2024, Pages 1-42]
  • 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 Economic Environment Explaining the Implementation of Auditing Standard 701 by Independent Auditors and the Reporting Model of Key Audit Matters in Iran: A Mixed Methods Approach Based on Grounded Theory and Structural Equation Modeling [Volume 23, Issue 90, 2026, Pages 211-259]
  • 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
  • Jaguar Algorithm The Impact of Sanctions on Tax Evasion in Related-Party Transactions: A Hybrid Graph Mining-Fuzzy Metaheuristic Approach [Volume 22, Issue 87, 2025, Pages 179-226]
  • 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
  • Key audit matters The effect of key audit matters and management disclosures on auditors’ judgements and decisions [Volume 23, Issue 90, 2026, Pages 67-104]
  • Key Audit Matters (KAMs) Explaining the Implementation of Auditing Standard 701 by Independent Auditors and the Reporting Model of Key Audit Matters in Iran: A Mixed Methods Approach Based on Grounded Theory and Structural Equation Modeling [Volume 23, Issue 90, 2026, Pages 211-259]
  • Keyword co-occurrence Visualizing the Global Trend of Research on Audit Firm Mergers: A Bibliometric Analysis [Volume 22, Issue 88, 2025, Pages 143-179]
  • 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: Direct payment to final beneficiary The First Step Toward Financial Transparency: Designing an Advanced Model of Direct Payment to the Final Beneficiary [Volume 22, Issue 86, 2025, Pages 1-37]
  • 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
  • Labor Market Considerations The Effect of Financial Rewards, Market Considerations, Personality, Social Values, and Professional Training on Choosing a Public Sector Accountant Job [Volume 21, Issue 84, 2024, Pages 99-134]
  • 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]
  • Legitimacy and Accountability Sustainability Reporting Framework in the Iranian Banking Industry: Processing and Interpreting Core Dimensions in the Form of a Strategic Roadmap [Volume 23, Issue 89, 2026, Pages 39-86]
  • 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 Life Cycle and Cosmetic Earnings Management: The Moderating Role of Audit Quality [Volume 22, Issue 88, 2025, Pages 181-128]
  • 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]
  • Limited Attention The Impact of Financial Disclosure Complexity on the Iranian Capital Market Reaction: The Moderating Role of Social Media Attention [(Articles in Press)]
  • 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
  • Machine Learning Citation Analysis of Accounting and Auditing Research in Iran: A Text Mining Approach [Volume 23, Issue 90, 2026, Pages 37-66]
  • 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]
  • Macro-level factors Providing a Model of Individual and Macro-level Factors Affecting Tax Accounting Quality [Volume 23, Issue 90, 2026, Pages 177-210]
  • 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 The Framework of the Management Accounting Phenomenon with the Six Sigma Approach [Volume 22, Issue 86, 2025, Pages 265-299]
  • 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 credibility Does the Post-audit Changes in Net Income Influence How High- and Low-experience Investors Assess the Credibility of Financial Reporting Elements? [Volume 23, Issue 89, 2026, Pages 181-225]
  • Management disclosures The effect of key audit matters and management disclosures on auditors’ judgements and decisions [Volume 23, Issue 90, 2026, Pages 67-104]
  • Management Discussion and analysis report Proposing Strategies to Address Ambiguities in the Auditing of MD&A Reports in Iran [Volume 23, Issue 89, 2026, Pages 123-180]
  • 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 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 Overconfidence. Responsibility The impact of corporate social responsibility on managerial empire building :The moderating role of financial constraints and managerial overconfidence [(Articles in Press)]
  • 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 Knowledge Heterogeneity Heterogeneity of Managerial Knowledge and the Tone of Explanatory Reports: The Mediating Role of Earnings Management [Volume 22, Issue 86, 2025, Pages 177-220]
  • 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' Behavioral Dimensions The Relationship between Contingency Factors and Non-Financial Sustainability Performance: The Moderating Role of Managers' Behavioral Dimensions [Volume 21, Issue 82, 2024, Pages 43-98]
  • 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 Attention Peer Effects in the Disclosure Timing of Financial Statements [Volume 22, Issue 85, 2025, Pages 207-236]
  • 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 Performance Investigating the Impact of Sustainability Reporting on Financial Performance: A Systematic Review [Volume 22, Issue 88, 2025, Pages 1-52]
  • 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 Reaction The Impact of Financial Disclosure Complexity on the Iranian Capital Market Reaction: The Moderating Role of Social Media Attention [(Articles in Press)]
  • 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]
  • Mathematical Functions Matrix Expanding the Mathematical Functions Matrix for the Futurology of Intertextuality in Comprehensive Disclosure for Stakeholders [Volume 22, Issue 86, 2025, Pages 127-176]
  • 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]
  • Media coverage The Effect of Block Trading on Information Asymmetry: Emphasizing the Role of Media Coverage [Volume 23, Issue 89, 2026, 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]
  • Mental a lawsuits.ccounting The Effect of Mental Accounting on Audit Quality [Volume 21, Issue 83, 2024, Pages 1-42]
  • Metaheuristic Algorithms Evaluation of Effective Criteria for the Desirability of Financial Stability Integration Based on the Comparison of Metaheuristic Algorithms: A Case Study of Banks Listed on the Tehran Stock Exchange [Volume 21, Issue 81, 2024, Pages 179-225]
  • Minority and Majority Shareholders Evaluating the Emerging Fields of Human Rights Accounting Development in Iran's Capital Market [Volume 21, Issue 82, 2024, Pages 205-255]
  • 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]
  • Mutual Matrices Developing Criteria for Valuing Digital Assets and Evaluation of Axes Identified Based on Mutual Matrices [Volume 22, Issue 87, 2025, Pages 135-178]
  • 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]
  • Natural Language Processing Citation Analysis of Accounting and Auditing Research in Iran: A Text Mining Approach [Volume 23, Issue 90, 2026, Pages 37-66]
  • 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 Cash Flow Volatility The Effect of Industry Operating Cash Flow Volatility on Stock Price Crash Risk: The Moderating Role of Economic Policy Uncertainty and Conditional Conservatism [Volume 22, Issue 85, 2025, Pages 83-122]
  • 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]
  • Operational Risk Corporate Sustainability Reporting and Trade Credit Financing [Volume 23, Issue 89, 2026, Pages 227-255]
  • 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 Accounting The Ontological Nature of Ponzi in the Emergence of Opportunistic Accounting Practices: Presenting a Paradigmatic Phenomenological Model [Volume 22, Issue 88, 2025, Pages 219-325]
  • 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]
  • Organizational Reputation Corporate Digital Responsibility and Financial Performance: The Mediating Role of Organizational Reputation and the Moderating Role of Workforce Digital Transformation [(Articles in Press)]
  • 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 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]
  • Over_ Investment Product Market Competition, Free Cash Flow, Over Investment and Low Investment [Volume 13, Issue 50, 2016, Pages 137-156]
  • 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 concentration The Effect of CEO Overconfidence on Corporate Resilience Considering the Moderating Role of Concentrated Ownership [Volume 23, Issue 90, 2026, Pages 145-175]
  • 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 The Effect of Presidential Elections on Earnings Management with the Moderating Role of Ownership Structure [Volume 22, Issue 85, 2025, Pages 171-206]
  • Ownership Structure The Effect of CEO Overconfidence on Corporate Resilience Considering the Moderating Role of Concentrated Ownership [Volume 23, Issue 90, 2026, Pages 145-175]
  • 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 The Impact of Financial Disclosure Complexity on the Iranian Capital Market Reaction: The Moderating Role of Social Media Attention [(Articles in Press)]
  • 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]
  • Paradigmatic phenomenology The Ontological Nature of Ponzi in the Emergence of Opportunistic Accounting Practices: Presenting a Paradigmatic Phenomenological Model [Volume 22, Issue 88, 2025, Pages 219-325]
  • 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]
  • Pathology Presenting a Pathological Framework of Teamwork in Auditing: Matrix Ranking Process [Volume 21, Issue 82, 2024, Pages 257-306]
  • Patient Shareholders Behavioral Foundations of Dividend Policy [Volume 10, Issue 39, 2012, Pages 83-104]
  • Peer Effects Peer Effects in the Disclosure Timing of Financial Statements [Volume 22, Issue 85, 2025, Pages 207-236]
  • 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, Pages 1-51]
  • 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 The Relationship between Refined Economic Value Added (REVA) and Risk - Adjusted Stock Return [Volume 2, Issue 7, 2004, Pages 77-96]
  • 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]
  • 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]
  • Policymaking Policymaking in Corporate Reporting in Iran: A Scenario Analysis and Robust Planning Approach [Volume 21, Issue 83, 2024, Pages 77-120]
  • 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 control The Effect of Presidential Elections on Earnings Management with the Moderating Role of Ownership Structure [Volume 22, Issue 85, 2025, Pages 171-206]
  • Political cost The Effect of Presidential Elections on Earnings Management with the Moderating Role of Ownership Structure [Volume 22, Issue 85, 2025, Pages 171-206]
  • 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]
  • Ponzi Scheme The Ontological Nature of Ponzi in the Emergence of Opportunistic Accounting Practices: Presenting a Paradigmatic Phenomenological Model [Volume 22, Issue 88, 2025, Pages 219-325]
  • 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]
  • PRISMA Checklist Investigating the Impact of Corporate Governance Structures on the Adoption, Quantity, and Quality of Sustainability Reports: A Systematic Review [Volume 21, Issue 84, 2024, Pages 41-97]
  • 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 Disorders Evaluating the Consequences of the Dominant Hegemonic Powerism Promotion in Auditing Institutions: Assessing the Effectiveness of Auditors' Working Life Quality [Volume 22, Issue 86, 2025, Pages 221-264]
  • 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]
  • Protection of Intellectual Property Rights Intellectual Property Protection and Innovation: Analysis of the Mediating Role of Research and Development Expenditure and Financial Restrictions of the Company [Volume 22, Issue 85, 2025, Pages 123-170]
  • 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 Financial Management (PFM) The First Step Toward Financial Transparency: Designing an Advanced Model of Direct Payment to the Final Beneficiary [Volume 22, Issue 86, 2025, Pages 1-37]
  • 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]
  • Quadratic Programming Modeling the Detection of Firms Financial Fraud under the Implementation of Artificial Neural Network Evaluation Algorithms [Volume 22, Issue 87, 2025, Pages 83-134]
  • 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]
  • Real Earnings Management COVID-19 and Earnings Management through Classification Shifting [Volume 22, Issue 85, 2025, Pages 1-36]
  • Reclassification-based Earnings Management Earnings Management via Classification Shifting and Stock Price Crash Risk [(Articles in Press)]
  • 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 [Volume 21, Issue 84, 2024, Pages 1-40]
  • 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, Pages 139-178]
  • Representational faithfulness Relationship between Institutional Investors and Earnings Quality [Volume 8, Issue 29, 2010, Pages 115-137]
  • Research and Development expenditure Intellectual Property Protection and Innovation: Analysis of the Mediating Role of Research and Development Expenditure and Financial Restrictions of the Company [Volume 22, Issue 85, 2025, Pages 123-170]
  • 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]
  • Robust planning Policymaking in Corporate Reporting in Iran: A Scenario Analysis and Robust Planning Approach [Volume 21, Issue 83, 2024, Pages 77-120]
  • 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 Analysis Policymaking in Corporate Reporting in Iran: A Scenario Analysis and Robust Planning Approach [Volume 21, Issue 83, 2024, Pages 77-120]
  • Scenario Matrices Perspectives on Sustainability in Strategic Management Accounting in Terms of Financial Technologies (FinTech) [Volume 21, Issue 83, 2024, Pages 163-212]
  • 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 Twenty-Five Years of Design Science Methodology in Accounting Research: A Bibliometric Analysis [Volume 21, Issue 81, 2024, Pages 97-137]
  • 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 and Governance Performance The impact of environmental, social and governance performance on systematic risk: The role of firm-specific factors [(Articles in Press)]
  • Social benefits Identifying and Prioritizing Factors Related to Agency Theory, Government Shortcomings, and the Consequences of Critical Theory Maturity in Accounting and the Quality of Social Benefits [Volume 22, Issue 86, 2025, Pages 39-80]
  • Social Capital Analysis of Earnings Quality in the Board Relations Network [Volume 19, Issue 73, 2022, Pages 151-175]
  • Social Media The Impact of Financial Disclosure Complexity on the Iranian Capital Market Reaction: The Moderating Role of Social Media Attention [(Articles in Press)]
  • 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 Relationship between Social and Environmental Performance and Financial Performance [Volume 21, Issue 82, 2024, Pages 137-166]
  • Social Performance The Moderating Role of Competitive Strength in the Relationship between Social and Environmental Performance and Financial Performance [Volume 21, Issue 82, 2024, Pages 99-136]
  • 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]
  • Social Responsibility The Quality of Financial Reporting as a Motivation for Charity, Signaling, and Investment Activities of Social Responsibility [Volume 22, Issue 85, 2025, Pages 237-273]
  • Social Responsibility The Impact of Fixed Asset Investment and Financial Performance on the Relationship between Social Responsibility and Debt Financing [Volume 22, Issue 87, 2025, Pages 267-304]
  • Social Values The Effect of Financial Rewards, Market Considerations, Personality, Social Values, and Professional Training on Choosing a Public Sector Accountant Job [Volume 21, Issue 84, 2024, Pages 99-134]
  • Speed of working capital adjustment The Effect of Economic Booms and Recessions on the Speed of Working Capital Adjustment [Volume 21, Issue 83, 2024, Pages 43-76]
  • Spillover Disorders Contextualizing the Auditors' Bricolage Strategic Thinking Functions in Controlling the Occurrence of Auditing Profession Pressure Spillover Disorders [Volume 21, Issue 84, 2024, Pages 197-287]
  • 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]
  • Staggered Board Framing the Staggered Board Structure in Breaking Governance Entrenchment [Volume 23, Issue 90, 2026, Pages 105-144]
  • 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]
  • Startup The Accounting Development Procedures Framework for Implementing Financial Startups in Capital Market Companies [Volume 21, Issue 83, 2024, Pages 213-266]
  • 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 liquidity The Role of Stock Liquidity on the Relationship Between Executive Internal Debt and Stock Price Efficiency [(Articles in Press)]
  • Stock Market The role of auditor reputation as a moderator in the relationship between tax avoidance and institutional ownership with auditor changes [(Articles in Press)]
  • 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 The Role of Stock Liquidity on the Relationship Between Executive Internal Debt and Stock Price Efficiency [(Articles in Press)]
  • 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 crash risk Earnings Management via Classification Shifting and Stock Price Crash Risk [(Articles in Press)]
  • Stock Price Crash. Risk The Effect of Industry Operating Cash Flow Volatility on Stock Price Crash Risk: The Moderating Role of Economic Policy Uncertainty and Conditional Conservatism [Volume 22, Issue 85, 2025, Pages 83-122]
  • 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]
  • Strategic Deviation The Relationship Between Strategic Deviation and Trade Credit, Considering the Role of Financial Constraints [Volume 23, Issue 90, 2026, Pages 1-35]
  • Strategic Management Accounting Perspectives on Sustainability in Strategic Management Accounting in Terms of Financial Technologies (FinTech) [Volume 21, Issue 83, 2024, Pages 163-212]
  • 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 Investigating the Impact of Accounting and Financial Variables on Stock Systematic Risk: A Bayesian Model Averaging Approach [Volume 22, Issue 85, 2025, Pages 37-82]
  • Systematic risk The impact of environmental, social and governance performance on systematic risk: The role of firm-specific factors [(Articles in Press)]
  • 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]
  • System Quality Identifying and Analyzing Factors Affecting Companies' Intention to Use Digital Accounting Systems [Volume 21, Issue 84, 2024, Pages 135-177]
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 Providing a Model of Individual and Macro-level Factors Affecting Tax Accounting Quality [Volume 23, Issue 90, 2026, Pages 177-210]
  • 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 Avoidance The role of auditor reputation as a moderator in the relationship between tax avoidance and institutional ownership with auditor changes [(Articles in Press)]
  • 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 Evasion The Impact of Sanctions on Tax Evasion in Related-Party Transactions: A Hybrid Graph Mining-Fuzzy Metaheuristic Approach [Volume 22, Issue 87, 2025, Pages 179-226]
  • 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]
  • Tax reporting Providing a Model of Individual and Macro-level Factors Affecting Tax Accounting Quality [Volume 23, Issue 90, 2026, Pages 177-210]
  • Team Orientation Presenting a Pathological Framework of Teamwork in Auditing: Matrix Ranking Process [Volume 21, Issue 82, 2024, Pages 257-306]
  • 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 The Impact of Financial Disclosure Complexity on the Iranian Capital Market Reaction: The Moderating Role of Social Media Attention [(Articles in Press)]
  • 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]
  • Text Mining Citation Analysis of Accounting and Auditing Research in Iran: A Text Mining Approach [Volume 23, Issue 90, 2026, Pages 37-66]
  • 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 for the Desirability of Financial Stability Integration Based on the Comparison of Metaheuristic Algorithms: A Case Study of Banks Listed on the Tehran Stock Exchange [Volume 21, Issue 81, 2024, Pages 179-225]
  • 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]
  • Thematic analysis Information Technology Integration in Internal Auditing: Challenges, Barriers, and Solutions [Volume 22, Issue 87, 2025, Pages 1-36]
  • 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]
  • Theme Analysis Identifying the Factors Influencing the Reduction of Behavioral Biases in Managers and Investors [Volume 23, Issue 89, 2026, Pages 257-296]
  • 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]
  • The trend of performance defense costs in The Effect of Mental Accounting on Audit Quality [Volume 21, Issue 83, 2024, Pages 1-42]
  • 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]
  • Tokenization Providing a Framework for Facilitating Tokenization Implementation Processes in the Cloud Accounting Platform [Volume 22, Issue 87, 2025, Pages 37-82]
  • Tolerance of Ambiguity Studying the Relationship of Personality Factors and Learning in Accounting Students [Volume 14, Issue 55, 2017, Pages 125-143]
  • Tone of explanatory reports Heterogeneity of Managerial Knowledge and the Tone of Explanatory Reports: The Mediating Role of Earnings Management [Volume 22, Issue 86, 2025, Pages 177-220]
  • 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 credit Corporate Sustainability Reporting and Trade Credit Financing [Volume 23, Issue 89, 2026, Pages 227-255]
  • Trade credit The Relationship Between Strategic Deviation and Trade Credit, Considering the Role of Financial Constraints [Volume 23, Issue 90, 2026, Pages 1-35]
  • 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]
  • Treasury Single Account (TSA) The First Step Toward Financial Transparency: Designing an Advanced Model of Direct Payment to the Final Beneficiary [Volume 22, Issue 86, 2025, Pages 1-37]
  • 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]
  • Unaudited financial statements Does the Post-audit Changes in Net Income Influence How High- and Low-experience Investors Assess the Credibility of Financial Reporting Elements? [Volume 23, Issue 89, 2026, Pages 181-225]
  • 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 [Volume 21, Issue 84, 2024, Pages 1-40]
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 chain efficiency The Role of Intellectual Capital in Improving Value Chain Efficiency, Increasing Cash Flows, and Reducing Company Bankruptcy Risk [Volume 22, Issue 88, 2025, Pages 53-99]
  • 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, Pages 139-178]
  • Water Management Accounting Designing an Integrated Water Management Accounting Model Using Balanced Scorecard [Volume 18, Issue 72, 2021, Pages 27-56]
  • 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]
  • Workforce Digital Transformation Corporate Digital Responsibility and Financial Performance: The Mediating Role of Organizational Reputation and the Moderating Role of Workforce Digital Transformation [(Articles in Press)]
  • 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 The Effect of Economic Booms and Recessions on the Speed of Working Capital Adjustment [Volume 21, Issue 83, 2024, Pages 43-76]
  • 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]
  • Working Life Quality Evaluating the Consequences of the Dominant Hegemonic Powerism Promotion in Auditing Institutions: Assessing the Effectiveness of Auditors' Working Life Quality [Volume 22, Issue 86, 2025, Pages 221-264]
  • 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]