Empirical Studies in Financial Accounting

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A B C D E F G H I J K L M N O P Q R S T U V W X Y Z ALL

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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