A
-
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]
-
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 Restatements
Consequences of Financial Reporting Failure for Outside Directors [Volume 14, Issue 56, 2017, Pages 109-132]
-
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]
-
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]
-
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]
-
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]
-
Assets Returns
Outcome of Financial Distress on Accruals Influencing Future Returns [Volume 14, Issue 55, 2017, Pages 93-123]
-
Audit Committee
Consequences of Financial Reporting Failure for Outside Directors [Volume 14, Issue 56, 2017, Pages 109-132]
-
Audit Committee Financial Expertise
The Role of Audit Committee Financial Expertise on the Managerial Short-Termism [Volume 14, Issue 54, 2017, Pages 141-165]
-
Auditing quality
Modeling of the Relationship among Auditing Quality Factors by Using Cause and Effect Approach in System Dynamics [Volume 14, Issue 53, 2017]
-
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 Impact of Audit Quality on forecasting Accurate of future operating cash flows [Volume 14, Issue 53, 2017]
B
-
Bank
Rating Iranian Banks According to their Financial Strength [Volume 14, Issue 54, 2017, Pages 25-50]
-
Bank
Financial Strength Rating of the Iranian Banks [Volume 14, Issue 54, 2017]
-
Bank profitability
Influencing Factors on Bank Profitability [Volume 14, Issue 54, 2017]
-
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]
C
-
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]
-
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]
-
Corporate Governance
Determinants of Voluntary Disclosure in Iran Capital Marke [Volume 14, Issue 56, 2017, Pages 1-32]
-
Corporate Governance mechanisms
The relationship between corporate governance and
related party transactions [Volume 14, Issue 53, 2017, Pages 143-172]
-
Corporation Efficiency
Investigating the Effect of Management Ability on Dividend Policy Companies listed in Tehran Stock [Volume 14, Issue 54, 2017, Pages 73-94]
-
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
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]
-
Credit Risk
Calculation of Credit Risk and Its Effect on Return in Tehran Stock Exchange [Volume 14, Issue 55, 2017, Pages 169-196]
D
-
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 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]
-
Dividend Policy
Investigating the Effect of Management Ability on Dividend Policy Companies listed in Tehran Stock [Volume 14, Issue 54, 2017, Pages 73-94]
E
-
Earning forecast error
Cost Behavior Forecast Accuracy in Earning Forecast of Tehran Stock Exchange Companies [Volume 14, Issue 55, 2017, Pages 71-92]
-
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]
-
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]
-
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]
F
-
Features of Company
Determinants of Voluntary Disclosure in Iran Capital Marke [Volume 14, Issue 56, 2017, Pages 1-32]
-
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 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]
-
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]
-
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]
G
-
Grounded Theory
Internal Audit Quality Improvement Strategies [Volume 14, Issue 55, 2017, Pages 31-70]
H
-
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]
I
-
Improvement Strategies
Internal Audit Quality Improvement Strategies [Volume 14, Issue 55, 2017, Pages 31-70]
-
Industry structure and Macro-economic environment
Influencing Factors on Bank Profitability [Volume 14, Issue 54, 2017]
-
Internal Auditing
Internal Audit Quality Improvement Strategies [Volume 14, Issue 55, 2017, Pages 31-70]
-
Internal Audit Quality
Internal Audit Quality Improvement Strategies [Volume 14, Issue 55, 2017, Pages 31-70]
-
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]
-
Investment efficiency
The Relation between Earnings Forecast Accuracy and Investment Efficiency [Volume 14, Issue 54, 2017, Pages 51-72]
-
Investment efficiency
The Relation between Earnings Forecast Accuracy and Investment Efficiency [Volume 14, Issue 54, 2017]
K
-
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: 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: 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: 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: Tax compliance
Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017, Pages 6-24]
L
-
Learning
Studying the Relationship of Personality Factors and Learning in Accounting Students [Volume 14, Issue 55, 2017, Pages 125-143]
-
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]
-
Losses
Examining Real Earnings Management to Avoid Losses [Volume 14, Issue 56, 2017, Pages 155-181]
M
-
Macroeconomic Environment
Factors Affecting the Profitability of Banks [Volume 14, Issue 54, 2017, Pages 119-140]
-
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]
-
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]
-
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]
N
-
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]
-
Non-manufacturing cost
Cost Stickiness and Anti-Cost Stickiness of Non-
Manufacturing Costs in Iranian Firms [Volume 14, Issue 53, 2017, Pages 71-90]
-
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]
O
-
Outside Director
Consequences of Financial Reporting Failure for Outside Directors [Volume 14, Issue 56, 2017, Pages 109-132]
-
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]
P
-
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]
-
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]
-
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]
-
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 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]
-
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]
-
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]
Q
-
Qualitative research
Internal Audit Quality Improvement Strategies [Volume 14, Issue 55, 2017, Pages 31-70]
R
-
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
The effect of the role of audit committee financial expert on the managerial short-termism [Volume 14, Issue 54, 2017]
-
Related party transaction
The relationship between corporate governance and
related party transactions [Volume 14, Issue 53, 2017, Pages 143-172]
-
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]
-
Return
Calculation of Credit Risk and Its Effect on Return in Tehran Stock Exchange [Volume 14, Issue 55, 2017, Pages 169-196]
-
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]
S
-
Sale forecast error
Cost Behavior Forecast Accuracy in Earning Forecast of Tehran Stock Exchange Companies [Volume 14, Issue 55, 2017, Pages 71-92]
-
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]
-
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]
-
Stakeholders Power
Determinants of Voluntary Disclosure in Iran Capital Marke [Volume 14, Issue 56, 2017, Pages 1-32]
-
Stock Returns
Outcome of Financial Distress on Accruals Influencing Future Returns [Volume 14, Issue 55, 2017, Pages 93-123]
-
Structural Equation
Determinants of Voluntary Disclosure in Iran Capital Marke [Volume 14, Issue 56, 2017, Pages 1-32]
-
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 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]
-
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]
-
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]
T
-
Tax Avoidance
Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017, Pages 6-24]
-
Tax Avoidance
Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017]
-
Tax compliance
Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017]
-
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]
-
Tehran Stock Exchange
Calculation of Credit Risk and Its Effect on Return in Tehran Stock Exchange [Volume 14, Issue 55, 2017, Pages 169-196]
-
Tolerance of Ambiguity
Studying the Relationship of Personality Factors and Learning in Accounting Students [Volume 14, Issue 55, 2017, Pages 125-143]
-
TOPSIS
Calculation of Credit Risk and Its Effect on Return in Tehran Stock Exchange [Volume 14, Issue 55, 2017, Pages 169-196]
U
-
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]
-
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]
V
-
Voluntary Disclosure
Determinants of Voluntary Disclosure in Iran Capital Marke [Volume 14, Issue 56, 2017, Pages 1-32]
Z
-
Zero Earnings Threshold
Examining Real Earnings Management to Avoid Losses [Volume 14, Issue 56, 2017, Pages 155-181]