A
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Accounting earnings Management
COVID-19 and Earnings Management through Classification Shifting [Volume 22, Issue 85, 2025, Pages 1-36]
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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]
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Agency Theory
Identifying and Prioritizing the 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]
B
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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]
C
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Competitive Effectiveness
The Framework of the Management Accounting Phenomenon with the Six Sigma Approach [Volume 22, Issue 86, 2025, Pages 265-299]
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Complexity
Exploring the Pattern of Financial Reporting Complexity: A Grounded Theory Approach [Volume 22, Issue 86, 2025, Pages 81-126]
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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]
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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]
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COVID-19
COVID-19 and Earnings Management through Classification Shifting [Volume 22, Issue 85, 2025, Pages 1-36]
D
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Disclosure Timing
Peer Effects in the Disclosure Timing of Financial Statements [Volume 22, Issue 85, 2025, Pages 207-236]
E
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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]
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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]
F
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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]
G
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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]
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Government shortcomings
Identifying and Prioritizing the 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]
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Grounded Theory approach
Exploring the Pattern of Financial Reporting Complexity: A Grounded Theory Approach [Volume 22, Issue 86, 2025, Pages 81-126]
H
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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]
I
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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]
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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]
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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]
K
-
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]
M
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Management Accounting
The Framework of the Management Accounting Phenomenon with the Six Sigma Approach [Volume 22, Issue 86, 2025, Pages 265-299]
-
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]
-
Market Attention
Peer Effects in the Disclosure Timing of Financial Statements [Volume 22, Issue 85, 2025, Pages 207-236]
-
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]
O
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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]
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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]
P
-
Peer Effects
Peer Effects in the Disclosure Timing of Financial Statements [Volume 22, Issue 85, 2025, Pages 207-236]
-
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]
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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]
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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]
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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]
-
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]
R
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Real Earnings Management
COVID-19 and Earnings Management through Classification Shifting [Volume 22, Issue 85, 2025, Pages 1-36]
-
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]
S
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Social benefits
Identifying and Prioritizing the 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 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]
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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]
-
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]
T
-
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]
-
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]
W
-
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]