A
-
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]
-
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]
-
Accounting aspect
A Model for Ranking of Earnings Quality Measures in Iran [Volume 16, Issue 62, 2019, Pages 127-150]
-
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 Conservatism
Evaluating the Effect of Accounting Conservatism on the Correction Process of Accruals Anomaly [Volume 16, Issue 62, 2019, Pages 69-95]
-
Accounting Consistency
The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach [Volume 16, Issue 64, 2019, Pages 1-30]
-
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]
-
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]
-
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]
-
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 Readability
A Study of Factors Affecting Readability of the Audit Report: A linguistic Approach [Volume 16, Issue 64, 2019, Pages 31-57]
B
-
Behavioral approach
New Managerial Overconfidence Assessment Model and Earnings Forecasts: Generalized Method of Moments (GMM) [Volume 16, Issue 62, 2019, Pages 1-20]
-
Beneficiary Groups
Providing a Pattern for Effective Internal Audit from Beneficiary’s Perspective [Volume 16, Issue 64, 2019, Pages 81-111]
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]
-
Client's Characteristics
A Study of Factors Affecting Readability of the Audit Report: A linguistic Approach [Volume 16, Issue 64, 2019, Pages 31-57]
-
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 Performance
Political Connections, Related Party Transactions and Earnings Management In Listed Companies in Tehran Stock Exchange [Volume 16, Issue 63, 2019, Pages 129-155]
-
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]
-
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]
-
Creation of liquidity
The Impact of Banking Performance on Liquidity Creation in Banking System [Volume 16, Issue 64, 2019, Pages 113-133]
D
-
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]
-
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]
E
-
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 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 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
Political Connections, Related Party Transactions and Earnings Management In Listed Companies in Tehran Stock Exchange [Volume 16, Issue 63, 2019, Pages 129-155]
-
Earnings quality
A Model for Ranking of Earnings Quality Measures in Iran [Volume 16, Issue 62, 2019, Pages 127-150]
-
Effectiveness Model
Providing a Pattern for Effective Internal Audit from Beneficiary’s Perspective [Volume 16, Issue 64, 2019, Pages 81-111]
-
Efficiency
Ranking Variables Affecting Efficiency of Insurance Companies by Using Fuzzy ANP [Volume 16, Issue 63, 2019, Pages 53-81]
-
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]
F
-
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]
-
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 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 ratios
Presenting a model for measurement of the relationship between financial risks and financial ratios [Volume 16, Issue 63, 2019, Pages 109-127]
-
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 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]
-
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]
-
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
A Study of Factors Affecting Readability of the Audit Report: A linguistic Approach [Volume 16, Issue 64, 2019, Pages 31-57]
G
-
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]
-
GMM Method
The Impact of Banking Performance on Liquidity Creation in Banking System [Volume 16, Issue 64, 2019, Pages 113-133]
-
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]
-
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
-
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]
-
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]
I
-
Information Asymmetry
The Impact of Political Connections and Voluntary Disclosure in Tehran Stock Exchange [Volume 16, Issue 62, 2019, Pages 151-175]
-
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 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]
-
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]
L
-
Leverage
Presenting a model for measurement of the relationship between financial risks and financial ratios [Volume 16, Issue 63, 2019, Pages 109-127]
-
Liquidity
Presenting a model for measurement of the relationship between financial risks and financial ratios [Volume 16, Issue 63, 2019, Pages 109-127]
-
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]
M
-
Management Aspect
A Model for Ranking of Earnings Quality Measures in Iran [Volume 16, Issue 62, 2019, Pages 127-150]
-
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 power
Effect of management influence on disclosure quality of accounting information [Volume 16, Issue 61, 2019, Pages 27-53]
-
Market aspect
A Model for Ranking of Earnings Quality Measures in Iran [Volume 16, Issue 62, 2019, Pages 127-150]
-
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]
-
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]
-
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]
N
-
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]
O
-
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]
-
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]
P
-
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]
-
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]
-
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]
-
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]
R
-
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]
-
Reliability capacity
Effect of management influence on disclosure quality of accounting information [Volume 16, Issue 61, 2019, Pages 27-53]
-
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]
-
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]
S
-
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]
-
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]
-
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]
-
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 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]
T
-
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]
-
Text Mining
The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach [Volume 16, Issue 64, 2019, Pages 1-30]
-
Theme Analysis
Providing a Pattern for Effective Internal Audit from Beneficiary’s Perspective [Volume 16, Issue 64, 2019, Pages 81-111]
-
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]
-
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]
V
-
Value at Risk
The Stock Optimal Portfolio using value at risk: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2019, Pages 157-178]
-
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]
-
Voluntary Disclosure
The Impact of Political Connections and Voluntary Disclosure in Tehran Stock Exchange [Volume 16, Issue 62, 2019, Pages 151-175]