Empirical Studies in Financial Accounting

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Keyword Index
A
  • Absenteeism The Subtle Financialization Discourse in Iranian Accounting Procedures [Volume 17, Issue 67, 2020, Pages 27-56]
  • 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]
  • Aggressive Financial Reporting Financial Reporting L language Bad on Aggressive Financial Reporting Investor Protection [Volume 17, Issue 65, 2020, Pages 109-138]
  • 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]
  • Auditor Attributes Auditor Attributes, Professional and Commercial Orientations, and the Implications for Audit Quality [Volume 17, Issue 68, 2020, Pages 145-165]
  • 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]
  • 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 Quality Auditor Attributes, Professional and Commercial Orientations, and the Implications for Audit Quality [Volume 17, Issue 68, 2020, Pages 145-165]
B
  • Banking Healthcare Identification of Indicators of Banks subject to Bankruptcy Crisis Based on Thematic Analysis Method [Volume 17, Issue 66, 2020, Pages 51-86]
  • Bankruptcy Identification of Indicators of Banks subject to Bankruptcy Crisis Based on Thematic Analysis Method [Volume 17, Issue 66, 2020, Pages 51-86]
  • Bankruptcy risk Financial Distress and Restatement of Financial statements: Evidence from Tehran Stock Exchange [Volume 17, Issue 67, 2020, Pages 203-227]
  • 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]
  • 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 Role of Managerial Compensation in Changing the Relationship between Business Strategies and Over (under) Investment [Volume 17, Issue 67, 2020, Pages 177-201]
C
  • Centrality Dynamic Measurement of Iran Interbank Network Stability [Volume 17, Issue 68, 2020, Pages 167-197]
  • CEO Turnover Cost of Capital, CEO Turnover and Investment Opportunities [Volume 17, Issue 67, 2020, Pages 125-152]
  • Commercial Orientation Auditor Attributes, Professional and Commercial Orientations, and the Implications for Audit Quality [Volume 17, Issue 68, 2020, Pages 145-165]
  • 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]
  • 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 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 Sustainability Developing of Effective Factors Model on Corporate Sustainability in Iran [Volume 17, Issue 65, 2020, Pages 175-201]
  • Cost of capital Cost of Capital, CEO Turnover and Investment Opportunities [Volume 17, Issue 67, 2020, Pages 125-152]
  • 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]
  • Critical Discourse Analysis The Subtle Financialization Discourse in Iranian Accounting Procedures [Volume 17, Issue 67, 2020, Pages 27-56]
D
  • 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]
  • 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]
  • Disclosure noises Study Effect of Earnings Management Forecast News on Earnings Predictability and Disclosure Noises [Volume 17, Issue 66, 2020, Pages 87-122]
  • 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]
  • 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]
E
  • Earnings management Forecasting the Financial Statements Fraud Detection of Companies Listed on the Stock Exchange [Volume 17, Issue 65, 2020, Pages 35-59]
  • 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]
  • 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]
  • Effective Factors Developing of Effective Factors Model on Corporate Sustainability in Iran [Volume 17, Issue 65, 2020, Pages 175-201]
  • 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]
  • 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]
  • Environment Provide a Comprehensive Model of the Relative Importance of Environmental Accounting Indicators Using Modeling (SEM). [Volume 17, Issue 66, 2020, Pages 173-203]
  • Environmental Accounting Provide a Comprehensive Model of the Relative Importance of Environmental Accounting Indicators Using Modeling (SEM). [Volume 17, Issue 66, 2020, Pages 173-203]
  • Environmental 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]
F
  • Finalization The Subtle Financialization Discourse in Iranian Accounting Procedures [Volume 17, Issue 67, 2020, Pages 27-56]
  • Financial Distress Financial Distress and Restatement of Financial statements: Evidence from Tehran Stock Exchange [Volume 17, Issue 67, 2020, Pages 203-227]
  • 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 reporting language Bad Financial Reporting L language Bad on Aggressive Financial Reporting Investor Protection [Volume 17, Issue 65, 2020, Pages 109-138]
  • Financial reporting theoretical concepts The Subtle Financialization Discourse in Iranian Accounting Procedures [Volume 17, Issue 67, 2020, Pages 27-56]
  • Financial Restatement Financial Distress and Restatement of Financial statements: Evidence from Tehran Stock Exchange [Volume 17, Issue 67, 2020, Pages 203-227]
  • 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]
  • Fraud hypotheses Auditors’ Performance in Fraud Brainstorming Sessions: Nominal Group Technique and Interactive Groups [Volume 17, Issue 68, 2020, Pages 67-95]
  • Fraud Risk Factors Auditors’ Performance in Fraud Brainstorming Sessions: Nominal Group Technique and Interactive Groups [Volume 17, Issue 68, 2020, Pages 67-95]
  • 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 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 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 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]
G
  • 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]
  • 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]
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]
  • 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]
I
  • I liability The Subtle Financialization Discourse in Iranian Accounting Procedures [Volume 17, Issue 67, 2020, Pages 27-56]
  • 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 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]
  • Interview Developing of Effective Factors Model on Corporate Sustainability in Iran [Volume 17, Issue 65, 2020, Pages 175-201]
  • 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]
  • Investor protection Financial Reporting L language Bad on Aggressive Financial Reporting Investor Protection [Volume 17, Issue 65, 2020, Pages 109-138]
L
  • Language sentiment The Effect of Language Sentiment, Readability and Information Processing Style (sophistication) on Investors’ Judgment: Experimental Evidence [Volume 17, Issue 65, 2020, Pages 1-34]
  • 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]
M
  • Managerial Ability Managerial Ability and Marginal Value of the Cash [Volume 17, Issue 66, 2020, Pages 123-148]
  • Marginal value of cash Managerial Ability and Marginal Value of the Cash [Volume 17, Issue 66, 2020, Pages 123-148]
  • 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
  • Network stability Dynamic Measurement of Iran Interbank Network Stability [Volume 17, Issue 68, 2020, Pages 167-197]
  • News Study Effect of Earnings Management Forecast News on Earnings Predictability and Disclosure Noises [Volume 17, Issue 66, 2020, Pages 87-122]
O
  • 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]
P
  • Predictability Study Effect of Earnings Management Forecast News on Earnings Predictability and Disclosure Noises [Volume 17, Issue 66, 2020, Pages 87-122]
  • Professional Orientation Auditor Attributes, Professional and Commercial Orientations, and the Implications for Audit Quality [Volume 17, Issue 68, 2020, Pages 145-165]
R
  • 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]
S
  • 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]
  • 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]
  • 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]
  • Systemic Risk Dynamic Measurement of Iran Interbank Network Stability [Volume 17, Issue 68, 2020, Pages 167-197]
T
  • 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]
  • Tehran Stock Exchange Financial Distress and Restatement of Financial statements: Evidence from Tehran Stock Exchange [Volume 17, Issue 67, 2020, Pages 203-227]
  • 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]
  • 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]
  • Tobin’s q Cost of Capital, CEO Turnover and Investment Opportunities [Volume 17, Issue 67, 2020, Pages 125-152]
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