International Journal of Finance & Managerial Accounting

Keyword Index

A

ABC Information Needs Assessment of Managers to the Activity-Based Costing (ABC) Systems across Iranian Industries [Volume 4, Issue 13, 2019, Pages 95-108]
Abnormal returns Investigating the effect of conservatism on abnormal returns at the portfolio level [Volume 5, Issue 19, 2020, Pages 163-173]
Abnormal returns Comparing the Informed and Noise Investors’ Perception of the Tone of Financial Statements and Its Impact on Stock Returns: A Text-Mining Approach [Volume 9, Issue 35, 2024, Pages 157-172]
Accountants A Model for Promoting and Inhibiting Factors of Professional Success of Accountants [Volume 9, Issue 32, 2024, Pages 87-100]
Accountants Exploring the Impact of Implementing Gamification on the Work engagement of Accountants [Volume 11, Issue 40, 2026, Pages 171-184]
Accountants and Auditors Accountants and Auditors’ Spiritual Capital Pattern Planning Using Grounded Theory Approach [Volume 8, Issue 29, 2023, Pages 185-194]
Accounting and reporting Future research on the Use of Python in Accounting and Financial Reporting Profession by Applying a Scenario Writing Approach [Volume 12, Issue 46, 2027, Pages 31-49]
Accounting Approach Factors affecting the assessment of the acquisition performance of firms listed on the Tehran Stock Exchange using the generalized method of moments (GMM) [Volume 7, Issue 27, 2022, Pages 115-124]
Accounting Course Phenomenology of the accounting situation in Afghanistan [Volume 7, Issue 24, 2022, Pages 59-76]
Accounting Data Evaluating the Effectiveness of GARCH models in the Estimation of Conditional Value at Risk in listed companies of the Tehran Stock Exchange: Accounting Data Approach [Volume 8, Issue 29, 2023, Pages 239-249]
Accounting Data Comparative Analysis on Effect of Accounting Data and Macroeconomic Variables in Predicting Stock Returns [Volume 9, Issue 35, 2024, Pages 249-264]
Accounting Earnings The Informativeness of Reported Earnings and Characteristics of the Audit Committee [Volume 4, Issue 14, 2019, Pages 101-109]
Accounting Education Providing a paradigmatic model of effective accounting education based on psychological styles [Volume 11, Issue 43, 2026, Pages 65-80]
Accounting Ethics IMPACT OF DEMOGRAPHIC FACTORS ON ETHICAL COMPLIANCE AMONGST PROFESSIONAL ACCOUNTANTS IN NIGERIA [Volume 9, Issue 35, 2024, Pages 207-220]
Accounting fraud The Survey of Whistleblowing Intentions for Accounting Frauds Based on Demographic Individual Differences among Accounting Staff [Volume 4, Issue 14, 2019, Pages 1-13]
Accounting Information Quality Accounting Information Quality, Investment Efficiency, and Auditor Specialization [Volume 6, Issue 23, 2021, Pages 1-13]
Accounting Information System Explaining the Role of Management Accounting Information System in Strategy Formulation with Actors Network Approach [Volume 2, Issue 7, 2017, Pages 11-24]
Accounting Information System Identification and Categorization of Effective Factors and Indices in Measuring the Maturity of Accounting Information System [Volume 4, Issue 15, 2019, Pages 13-24]
Accounting Information System The Impact of Business-IT Coordination Culture on the Performance of Accounting Information Systems Considering the Dynamics of the Environment [Volume 6, Issue 21, 2021, Pages 39-51]
Accounting Information Value Relevance Model, Earnings Valuation, Earnings Selectivity Designing an Accounting Information Value Relevance Model Based on Earnings Selectivity and Valuation [(Articles in Press)]
Accounting palace The Challenges and Prospects of Knowledge Gap for Accounting Practitioners in Emerging Economies [Volume 5, Issue 19, 2020, Pages 1-10]
Accounting Quality Information Structural Equation Modeling to Investigate the Impact of Information Quality Indicators on Financial Reporting Quality Risk with Emphasis on the Mediating Role of Risk Management: Evidence from Tehran Stock Exchange [Volume 6, Issue 23, 2021, Pages 151-167]
Accounting ratios Identification of Risk Factors by Using Macroeconomic and Firm-Specific Variables Simultaneously in Tehran Stock Exchange by Applying Canonical Correlation Analysis [Volume 2, Issue 8, 2017, Pages 77-88]
Accounting Standard Formulating Accounting Regulations with the Approach of Political Intellectual Schools and their Impact on User Behavior [Volume 6, Issue 22, 2021, Pages 1-19]
Accounting System Exploratory Evidence on Accounting System, Annual Report Review and New Public Management [Volume 4, Issue 16, 2019, Pages 27-37]
Accounting Theory Financial Accounting Development and Modernity [Volume 10, Issue 36, 2025, Pages 209-222]
Accounting Variables and Corporate Governance Artificial Intelligence Approach Analyzing Management Ability Based on Accounting and Corporate Governance Criteria [Volume 5, Issue 17, 2020, Pages 67-83]
Account Manipulation The Survey of Whistleblowing Intentions for Accounting Frauds Based on Demographic Individual Differences among Accounting Staff [Volume 4, Issue 14, 2019, Pages 1-13]
Accrual Anomalies Investigating the effect of conservatism on abnormal returns at the portfolio level [Volume 5, Issue 19, 2020, Pages 163-173]
Accrual earnings management Political Connection and Earnings Management Methods: Evidence from Tehran Stock Exchange [Volume 5, Issue 17, 2020, Pages 1-17]
Accrual earnings management The Effect of Earnings Management on the Relationship between Earnings Forecast Error and Earning Persistence: Test of Management Overconfidence Theory [Volume 5, Issue 19, 2020, Pages 99-115]
Accrual Sensitivity The Impact of Corporate Political Connection on Earnings Management Sensitivity: GMM Approach [Volume 7, Issue 24, 2022, Pages 175-189]
Accruals Quality Evaluating the Role of Company Life Cycle for an Appropriate Model in Predicting the Quality of Discretionary Accruals (Abnormal) Based on Dickinson Cash Flow Model Approach [Volume 4, Issue 16, 2019, Pages 75-91]
Accruals Quality Audit Committee, External Auditor, and Financial Reporting Quality in Indian Corporate Sector [Volume 10, Issue 36, 2025, Pages 169-190]
Accuracy of Earnings Forecasting Effect of disclosure quality on earnings forecast accuracy with an emphasis on the role of information accrual component of earnings volatility [Volume 8, Issue 29, 2023, Pages 1-11]
Acquisition Investigation of the Factors Affecting on Probability of Company Acquisition (Focusing on Refining and Petrochemical Companies) [Volume 2, Issue 5, 2017, Pages 9-22]
Acquisition and Merger Model Designing the acquisition and integration model of knowledge-based and start-up companies using fuzzy method [Volume 8, Issue 30, 2023, Pages 217-232]
Active Institutional Ownership Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership [Volume 5, Issue 17, 2020, Pages 95-106]
Activity-Based Management Activity-Based Management and Banking Health Assessment System [Volume 4, Issue 16, 2019, Pages 119-136]
Actor-Network Theory Explaining the Role of Management Accounting Information System in Strategy Formulation with Actors Network Approach [Volume 2, Issue 7, 2017, Pages 11-24]
Actor-network theory (ANT) The Impact of Intra-Network Communications of Actors on Financial Reporting Quality by Structural Equations Technique [Volume 4, Issue 13, 2019, Pages 85-93]
Actual customers Rating the Actual Customers of Banks based on Credit Risk using Multiple Criteria Decision Making and Artificial Intelligence Hyperbolic Regression [Volume 4, Issue 16, 2019, Pages 51-63]
Adaptive Neuro-Fuzzy Network Technique Accuracy and Interpretability in Hybrid Intelligent Algorithms in Rating the Effective Factors on Investment Firms in Various Crises [Volume 12, Issue 46, 2027, Pages 73-90]
Administrative Health Providing a model of internal control system to reduce financial violations and improve administrative health in Guilan Social Security Organization [Volume 7, Issue 26, 2022, Pages 173-185]
Advertising Investigating Joint Effects of Brand Value and Advertising Expenditure on Corporate Financial Performance and Stock Returns [Volume 7, Issue 24, 2022, Pages 265-273]
Afghanistan Phenomenology of the accounting situation in Afghanistan [Volume 7, Issue 24, 2022, Pages 59-76]
Agency theory Audit Fees, Detection of Accounting Misstatements and Financial Reporting Quality: Examining the Audit Fee Pressure Theory and Agency Theory [Volume 7, Issue 25, 2022, Pages 125-140]
Agency Theory-Based View Cost Stickiness: Value Creating or Value Destroying (The Iranian Experience) [Volume 5, Issue 17, 2020, Pages 41-53]
Agent-based modeling Comparative Comparison of the Efficiency of Hybrid Model of an Agent-based & Recursive Neural Network in Automating Algorithmic Trading Strategies in Global Financial Markets [Volume 10, Issue 37, 2025, Pages 209-234]
Agent-based modeling simulation Designing a Social Banking Model to Reduce Conflict of Financial Interest between Banks and Manufacturing Firms through Agent-Based Modeling Simulation [Volume 10, Issue 37, 2025, Pages 47-60]
Aggressive tax behavior Relationship between corporate tax behavior and voluntary environmental disclosure [Volume 8, Issue 28, 2023, Pages 173-183]
AGM Manager’s narratives in the board of director’s report to the annual general meetings: Is it thoughtful? [Volume 7, Issue 25, 2022, Pages 101-109]
Agricultural supply chain Examining the Price of Insurance in the Agricultural Supply Chain [Volume 12, Issue 47, 2027, Pages 1-14]
AHP Designing a Valuation Model for Petroleum Startups [Volume 3, Issue 12, 2018, Pages 95-107]
AHP Review of valuation models and identification and ranking of valuation indicators of startup companies in the idea stage in Iran based on AHP mathematical method [Volume 7, Issue 27, 2022, Pages 139-150]
AHP artificial intelligence Rating the Actual Customers of Banks based on Credit Risk using Multiple Criteria Decision Making and Artificial Intelligence Hyperbolic Regression [Volume 4, Issue 16, 2019, Pages 51-63]
Ahvaz Jundishapur University of Medical Sciences Presenting a model to evaluate efficiency and improve step by step in the health care networks of Ahvaz Jundishapur University of Medical Sciences [Volume 7, Issue 25, 2022, Pages 57-64]
Algorithmic trading Comparative Comparison of the Efficiency of Hybrid Model of an Agent-based & Recursive Neural Network in Automating Algorithmic Trading Strategies in Global Financial Markets [Volume 10, Issue 37, 2025, Pages 209-234]
Algorithmic trading An Optimal Multi-price Simultaneous Estimation Approach Based on Deep Learning and Genetic Algorithms [Volume 10, Issue 38, 2025, Pages 61-72]
Altman Model Predicting Bankruptcy of Companies using Data Mining Models and Comparing the Results with Z Altman Model [Volume 3, Issue 10, 2018, Pages 33-46]
Analysis content Identifying The Key Elements Of Lend Tech In Iran's Banking System [Volume 10, Issue 37, 2025, Pages 75-88]
Analysis of Dacum Approach Presenting a DACUM Model Based on the Triple-Strength Empowerment Approach to Women in Internal Auditing [Volume 6, Issue 23, 2021, Pages 35-57]
Analytic Hierarchy Process (AHP) Corporate Social Performance and Internal Control [Volume 1, Issue 4, 2016, Pages 81-87]
Anchoring bias Is the 52-high-price Strategy Explained by Behavioral Finance? (Uncertainty Effect) [Volume 2, Issue 6, 2017, Pages 11-21]
Anfal Legal Ground Governing Iran’s Upstream Oil and Gas Contracts with an Emphasis on Sovereignty and Ownership of Oil Resources [Volume 6, Issue 22, 2021, Pages 33-43]
ANFIS A New Efficient Metaheuristic Model for Stock Portfolio Management and its Performance Evaluation by Risk-adjusted Methods [Volume 3, Issue 12, 2018, Pages 63-77]
ANN Nonlinear Model Improves Stock Return Out of Sample Forecasting (Case Study: United State Stock Market) [Volume 3, Issue 12, 2018, Pages 1-13]
Annual reports Manager’s narratives in the board of director’s report to the annual general meetings: Is it thoughtful? [Volume 7, Issue 25, 2022, Pages 101-109]
Applied research The Impact of Macroeconomic Variables on the Money and Capital Markets using a Multilevel Model with a Future Studies and Multi-Criteria Decision Making Approach [Volume 11, Issue 40, 2026, Pages 53-70]
APT A New Efficient Metaheuristic Model for Stock Portfolio Management and its Performance Evaluation by Risk-adjusted Methods [Volume 3, Issue 12, 2018, Pages 63-77]
Arbitrage Pricing Theory and Canonical Correlation Analysis Identification of Risk Factors by Using Macroeconomic and Firm-Specific Variables Simultaneously in Tehran Stock Exchange by Applying Canonical Correlation Analysis [Volume 2, Issue 8, 2017, Pages 77-88]
ARIMA-GARCH Forecasting Stock Price using Hybrid Model based on Wavelet Transform in Tehran and New York Stock Market [Volume 3, Issue 11, 2018, Pages 43-57]
Artificial Intelligence A Hybrid Neural Network based Model for Liquidity Management in Bank Branches [Volume 10, Issue 39, 2025, Pages 37-54]
Artificial Intelligence Identifying Opportunities and Challenges of AI-Based Decision-Making in Auditing Using the Grounded Theory Method [Volume 12, Issue 46, 2027]
Artificial Intelligence (AI) The Study of the Predictive Power of Meta-heuristic Algorithms to Provide a Model for Bankruptcy prediction [Volume 7, Issue 26, 2022, Pages 33-51]
Artificial Intelligence Algorithm Artificial Intelligence Approach Analyzing Management Ability Based on Accounting and Corporate Governance Criteria [Volume 5, Issue 17, 2020, Pages 67-83]
Artificial Intelligence Algorithm Analyzing and predicting taxation rate with emphasis on the role of accounting measures and the governance system of the artificial intelligence approach of choosing the variable of neighborhood analysis and hyperdisk (NCA-HDLMC) [Volume 6, Issue 22, 2021, Pages 21-31]
Artificial Neural Network A Comparative Study of the Prediction Stock Crash Risk by using Meta- Heuristic & Regression [Volume 3, Issue 9, 2018, Pages 63-77]
Artificial Neural Network Identifying and Explaining the Factors Affecting the Fiscal Discipline of Companies Accepted in Tehran Stock Exchange Using Artificial Neural Network [Volume 6, Issue 21, 2021, Pages 65-78]
Artificial Neural Network Designing a proper model and software program to evaluate and predict credit risk of small and medium‑sized enterprises in commercial banks [Volume 8, Issue 31, 2023, Pages 1-12]
Artificial Neural Network Identifying and determining the priority of financial supply chain optimization indicators for production improvement with using Hopfield artificial neural network [Volume 10, Issue 36, 2025, Pages 297-312]
Artificial Neural Network Accuracy and Interpretability in Hybrid Intelligent Algorithms in Rating the Effective Factors on Investment Firms in Various Crises [Volume 12, Issue 46, 2027, Pages 73-90]
Artificial Neural Networks Prediction of Stock Price Resilience, using Artificial Neural Networks (MLP) in companies listed on the Stock Exchange [Volume 9, Issue 34, 2024, Pages 95-117]
Artificial Neural Networks A Hybrid Neural Network based Model for Liquidity Management in Bank Branches [Volume 10, Issue 39, 2025, Pages 37-54]
Assessed Taxable Income Reasons for the Gap between Declared and Assessed Taxable Incomes of Manufacturing Companies Listed on Tehran Stock Exchange [Volume 8, Issue 29, 2023, Pages 297-310]
Assessment Matrices SAP-LAP Linkages Scenario Analysis of Financial/Accounting Functions Decision [Volume 6, Issue 23, 2021, Pages 59-79]
Asset Changes The Effect of Fundamental Variables on the Formation of Herding Behavior in the Iranian Capital Market [Volume 6, Issue 20, 2021, Pages 11-26]
Asset sales Evidence on Asset Sales and Income Management: Case of Iran [Volume 1, Issue 1, 2016, Pages 57-65]
Asset sales Income from Asset sales, Earnings Change, and Leverage [Volume 1, Issue 3, 2016, Pages 79-85]
Assets allocation Optimizing Portfolio Selection with Cryptocurrencies: An Analysis of Risk-Return Strategies Using Mean-Variance and Conditional Value at Risk Models [Volume 12, Issue 46, 2027, Pages 151-162]
Asymmetric Models The Role of Financial Position and Leverage in Cash Holdings Adjustment Speed Using the Dummy Variable and Dynamic Threshold Models [Volume 8, Issue 29, 2023, Pages 271-283]
Asymmetry of speedup-delay Sign Effect, Speedup – Delay Asymmetry and Gender Effect In the Tehran Stock Exchange [Volume 5, Issue 18, 2020, Pages 41-53]
Attitude The attitude of the auditing profession to the emerging blockchain technology and the obstacles ahead with the structural equation modeling approach [Volume 10, Issue 39, 2025, Pages 69-86]
Attribution bias The Effect of Managers’ Perception Bias Model on Earnings Management [Volume 6, Issue 21, 2021, Pages 185-205]
Audience professional frustration Designing a Qualitative/Interactive Constructivist Model of Professional Frustration in Auditors Focusing on Dunning-Krueger Cognitive Syndrome [Volume 11, Issue 40, 2026, Pages 31-52]
Audit The attitude of the auditing profession to the emerging blockchain technology and the obstacles ahead with the structural equation modeling approach [Volume 10, Issue 39, 2025, Pages 69-86]
Audit The Effect of Financial Statement Readability on Audit Report Readability [Volume 10, Issue 39, 2025, Pages 215-232]
Audit Testing the effectiveness of teaching and learning methods in the field of auditing: Experimental research [Volume 11, Issue 43, 2026, Pages 37-48]
Audit Committee An Analysis of the Acceptance of Corporate Citizenship from the Perspective of Audit Committee [Volume 7, Issue 27, 2022, Pages 125-137]
Audit Committee Audit Committee, External Auditor, and Financial Reporting Quality in Indian Corporate Sector [Volume 10, Issue 36, 2025, Pages 169-190]
Audit committees The Informativeness of Reported Earnings and Characteristics of the Audit Committee [Volume 4, Issue 14, 2019, Pages 101-109]
Audit Committee's Social and Professional Expert Identity Analyzing the Relationship between Social and Professional Identity Characteristics of the Audit Committee and the Steering System on the Quality of Financial Reporting: A Legal Oriented Artificial Approach [Volume 6, Issue 21, 2021, Pages 129-145]
Audit Committee Structure Developing a Financial Performance Evaluation Model for Companies with a Focus on Audit Committee Structure [Volume 13, Issue 49, 2028, Pages 233-258]
Audit Committee Supervision Explanation of supervisory indicators of audit committees [Volume 8, Issue 29, 2023, Pages 285-296]
Audit Fee Audit quality measurement model [Volume 7, Issue 25, 2022, Pages 1-15]
Audit Fee Effects of Audit Fee Adjustment on Relationship between Auditor Time Pressure and Quality of Earnings [Volume 7, Issue 24, 2022, Pages 241-249]
Audit Fee Audit Fees, Detection of Accounting Misstatements and Financial Reporting Quality: Examining the Audit Fee Pressure Theory and Agency Theory [Volume 7, Issue 25, 2022, Pages 125-140]
Audit Fee Designing an Analytical Model to Determine Audit Services Fees Based on Delphi Method and Factor Analysis [Volume 7, Issue 27, 2022, Pages 151-170]
Audit Fee The Effect of Company’s Business Strategy on Audit Fee and Auditor’s Opinion according to Competition Theory (Empirical Evidence from Tehran Stock Exchange) [Volume 8, Issue 30, 2023, Pages 1-18]
Audit Fees, Public Sector Contracts, Auditor Expertise, Auditor Change, Audit Firm Size Providing a Model for the Factors Affecting the Determination of Audit Fees for Companies Contracted with the Public Sector [Volume 12, Issue 47, 2027, Pages 111-136]
Audit Firms Evaluation of the Organizational Efficiency of Audit Firms Based on Leadership Style [Volume 6, Issue 22, 2021, Pages 45-67]
Auditing Comparative Study of the Impact of Critical Thinking on Fraud Risk Assessment in Public and Private Sector Auditors [Volume 6, Issue 23, 2021, Pages 25-34]
Auditing Modeling The Consequences and Context Of Corruption From The Perspective Of Auditing Utilizing Grounded Theory [Volume 9, Issue 33, 2024, Pages 1-14]
Auditing Identifying Opportunities and Challenges of AI-Based Decision-Making in Auditing Using the Grounded Theory Method [Volume 12, Issue 46, 2027]
Auditing Firm Characteristics Factors Affecting Auditor Switching with an Emphasis on Auditor Characteristics: A Meta-Analysis Approach [Volume 9, Issue 34, 2024, Pages 41-59]
Auditing Institutions Interpretive Structural Modeling of Factors Affecting the Quality of Auditors' Work Life (Case Study: Auditing Institutions in Tehran) [Volume 10, Issue 37, 2025, Pages 105-122]
Auditing quality Proposing the optimal model to detect earnings management in firms listed by Tehran Securities and Exchange Organization using quantified audit quality tools and techniques [Volume 7, Issue 27, 2022, Pages 19-30]
Auditing Services Designing an Analytical Model to Determine Audit Services Fees Based on Delphi Method and Factor Analysis [Volume 7, Issue 27, 2022, Pages 151-170]
Audit Judgment Developing mediating measures of personal characteristic and code of conducts on influence of halo effect on audit judgment [Volume 8, Issue 28, 2023, Pages 43-53]
Audit Marketing The Effect of Ethical Marketing in Auditing on Auditors' Job Performance [Volume 9, Issue 35, 2024, Pages 43-64]
Audit Marketing Behavioral Characteristics and Auditors' Attitude to Marketing Activities [Volume 13, Issue 49, 2028, Pages 259-270]
Audit Operations Indicators Studying the relationship between audit operations indicators and critical thinking with audit quality [(Articles in Press)]
Audit Opinion Shopping Corporate Governance and Audit Opinion Shopping: Evidence from Iran [Volume 6, Issue 21, 2021, Pages 13-22]
Auditor Audit warning test on the financial reporting quality [Volume 10, Issue 39, 2025, Pages 101-118]
Auditor-employer relationship Modeling the relationship between the auditor and the employer based on the ethical approach and its effect on the quality of the audit report using the Delphi-fuzzy technique [Volume 11, Issue 41, 2026, Pages 105-122]
Auditor Independence The relationship between auditor characteristics with intellectual capital and knowledge-based economy [Volume 10, Issue 37, 2025, Pages 17-30]
Auditor Industry Expertise Factors Affecting Auditor Switching with an Emphasis on Auditor Characteristics: A Meta-Analysis Approach [Volume 9, Issue 34, 2024, Pages 41-59]
Auditor Interlock The relationship between auditor characteristics with intellectual capital and knowledge-based economy [Volume 10, Issue 37, 2025, Pages 17-30]
Auditor judgment The Role of Transformational Leadership in Auditor Knowledge Management and Judgment Processes [Volume 10, Issue 38, 2025, Pages 127-138]
Auditor knowledge creation The Role of Transformational Leadership in Auditor Knowledge Management and Judgment Processes [Volume 10, Issue 38, 2025, Pages 127-138]
Auditor Litigation Risk Cosmetic Accounting and Auditor Litigation Risk in Emerging Market: The Moderating Effect of Corporate Governance [Volume 13, Issue 49, 2028, Pages 43-60]
Auditor Professional Judgment The Impact of Organizational Ethics and Culture on the Auditor's Professional Judgment with respect to Corporate Social Responsibility Using Structural Equation Modeling [Volume 8, Issue 30, 2023, Pages 259-274]
Auditor Report Professional and Non-professional Investors’ Opinion on Critical Audit Matters in the Auditor's Report [Volume 9, Issue 33, 2024, Pages 29-42]
Auditors Investigating Problems and Obstacles of the Risk-Based Auditing in Iran and Prioritizing them [Volume 4, Issue 15, 2019, Pages 61-72]
Auditors Interpretive Structural Modeling of Factors Affecting the Quality of Auditors' Work Life (Case Study: Auditing Institutions in Tehran) [Volume 10, Issue 37, 2025, Pages 105-122]
Auditors’ Behavioral Bias Pygmalion Effect and Behavioral Bias of Independent Auditors: Grounded upon the Concept of Golem through Structural Equations [Volume 11, Issue 40, 2026, Pages 15-30]
Auditors Behavioral Inertia Self-Fulfilling Prophecy and Auditors Behavioral Inertia: An interpretation based on Peugeot's Philosophical Theory [Volume 7, Issue 27, 2022, Pages 47-60]
Auditors' Bias Self-Fulfilling Prophecy and Bias of Independent Auditors: Based on the Concept of Galatea through Structural Equations [Volume 11, Issue 41, 2026, Pages 15-32]
Auditors' Creativity The impact of auditors’ identity on the commercialization of auditing firms with a focus on the mediating role of auditors' creativity [Volume 8, Issue 31, 2023, Pages 173-186]
Auditor Selection Factors Affecting Auditor Switching with an Emphasis on Auditor Characteristics: A Meta-Analysis Approach [Volume 9, Issue 34, 2024, Pages 41-59]
Auditors' Ethical characteristics The effect of Self-fulfilling Prophecy on Developing Auditors' Ethical characteristics [Volume 7, Issue 27, 2022, Pages 201-217]
Auditors' ethical whistleblowing Highlighting the Role of Motivational Values in Auditors' Ethical [Volume 13, Issue 48, 2028, Pages 153-174]
Auditors’ identity The impact of auditors’ identity on the commercialization of auditing firms with a focus on the mediating role of auditors' creativity [Volume 8, Issue 31, 2023, Pages 173-186]
Auditors’ Job Mental Pressure Financial Restatements on Auditors’ Job Mental Pressure: A Test of Tournament Incentives Theory [Volume 7, Issue 24, 2022, Pages 31-43]
Auditors' Organizational Identity The Role of Auditors' Professional and Organizational Identity in the Commercialization of Auditing Firms [Volume 8, Issue 31, 2023, Pages 41-52]
Auditors' Performance The Effect of Ethical Marketing in Auditing on Auditors' Job Performance [Volume 9, Issue 35, 2024, Pages 43-64]
Auditors 'Professional Identity The Role of Auditors' Professional and Organizational Identity in the Commercialization of Auditing Firms [Volume 8, Issue 31, 2023, Pages 41-52]
Auditor Switching Factors Affecting Auditor Switching with an Emphasis on Auditor Characteristics: A Meta-Analysis Approach [Volume 9, Issue 34, 2024, Pages 41-59]
Auditor Tenure Investigating the effect of auditor time pressure on Earning quality with emphasis on the role of auditors' tenure [Volume 6, Issue 21, 2021, Pages 157-165]
Auditor Time Pressure Investigating the effect of auditor time pressure on Earning quality with emphasis on the role of auditors' tenure [Volume 6, Issue 21, 2021, Pages 157-165]
Auditor Time Pressure Effects of Audit Fee Adjustment on Relationship between Auditor Time Pressure and Quality of Earnings [Volume 7, Issue 24, 2022, Pages 241-249]
Audit Pattern Post-Clearance Audit (PCA), Effective Factors and Solutions Using Foreign Trade Facilitation and Development Approach [Volume 6, Issue 21, 2021, Pages 147-155]
Audit performance An Empirical Analysis on Effects of Internal Control System on Tax Revenue Audit Performance; Evidence from Ethiopian Ministry of Revenue South and Southwestern Districts [Volume 5, Issue 18, 2020, Pages 13-20]
Audit Profession The effect of Self-fulfilling Prophecy on Developing Auditors' Ethical characteristics [Volume 7, Issue 27, 2022, Pages 201-217]
Audit Professional skepticism Develop a qualitative model of professional skepticism in auditing financial statements [Volume 8, Issue 30, 2023, Pages 235-344]
Audit quality The Effect of Corporate Governance Mechanisms on Audit Quality by Explaining the Intermediary Function of Auditor's Behavioral Components [Volume 4, Issue 15, 2019, Pages 73-82]
Audit quality Audit quality measurement model [Volume 7, Issue 25, 2022, Pages 1-15]
Audit quality The Effect of Corporate Governance Mechanisms on Audit Quality by Explaining the Intermediary Function of Auditor's Behavioral Components [Volume 6, Issue 23, 2021, Pages 93-102]
Audit quality Explanation and validation of the audit quality improvement model with the approach of focusing on internal and external components in Iran [Volume 7, Issue 25, 2022, Pages 29-43]
Audit quality Audit Fees, Detection of Accounting Misstatements and Financial Reporting Quality: Examining the Audit Fee Pressure Theory and Agency Theory [Volume 7, Issue 25, 2022, Pages 125-140]
Audit quality Investigation of the Quality of Accounting Information and Capital Cost According to the Adjusting Role of Financial and Environmental Characteristics in the Iran Capital Market in Companies Listed on the Tehran Stock Exchange [Volume 8, Issue 28, 2023, Pages 107-120]
Audit quality Investigating the effect of psychological characteristics and financial intelligence of managers on audit quality [Volume 8, Issue 28, 2023, Pages 231-240]
Audit quality Studying the relationship between audit operations indicators and critical thinking with audit quality [(Articles in Press)]
Audit report lag Presenting a Model for the Effect of Corporate Governance Measures on Audit Report Lag by a Structural Equation Approach [Volume 7, Issue 24, 2022, Pages 191-204]
Audit Report Paragraphs The Effect of Audit Report Type and Audit Report Paragraphs on Abnormal Stock Return Using Earnings Response Coefficient Model [Volume 5, Issue 19, 2020, Pages 143-150]
Audit Report Quality Modeling the relationship between the auditor and the employer based on the ethical approach and its effect on the quality of the audit report using the Delphi-fuzzy technique [Volume 11, Issue 41, 2026, Pages 105-122]
Automatablemanagement monitoring model Designing Key Performance and Risk Indicators (KPI/KRI) for a Five-Layer Framework of International Financial Transfers and Proposing an Automatable Management Monitoring Model [Volume 13, Issue 49, 2028, Pages 219-232]
Autoregressive Distributed Lag method Study of the Relationship between Inflation Rate and Bank Interest Rate in the Iranian Economy [Volume 4, Issue 15, 2019, Pages 133-144]
Autoregressive Vector Model Evaluating the effect of liquidity growth rate volatility and real interest rate uncertainty on the performance of the banking industry [Volume 11, Issue 41, 2026, Pages 195-204]
Average Profitability A Comparative Study of the Relationship between Real Earnings Management and Earnings Management Based on Accruals to Achieve an Average Profitability [Volume 2, Issue 7, 2017, Pages 43-51]
Aviation Design of an Intelligent Model for Predicting Flight Safety Risk in the Approach Phase Using the BI.M-LSTM Algorithm [Volume 12, Issue 44, 2027, Pages 21-32]

B

Back-propagation A Heuristic Model for Predicting Bankruptcy [Volume 2, Issue 5, 2017, Pages 1-7]
Back up Vector Machine Designing Credit Risk Early-Warning System for Individual and Corporate Customers of The Bank Using Multiple Logit Comparison Model and Survival Function [Volume 7, Issue 25, 2022, Pages 163-177]
Balanced Scorecard “The Impact of Innovation and Knowledge Management on the Relationship between Balanced Scorecard Dimensions and Banking Productivity “ [Volume 7, Issue 25, 2022, Pages 179-194]
Balance Scorecard system Balance Scorecard Systems: Designing and implementing (A case study: Shiraz University) [Volume 1, Issue 1, 2016, Pages 63-69]
Bank Activity-Based Management and Banking Health Assessment System [Volume 4, Issue 16, 2019, Pages 119-136]
Bank Identifying the Risk Factors Affecting Banking Fraud by Delphi Method (Case Study: Resalat Bank of Isfahan Province) [Volume 6, Issue 22, 2021, Pages 173-187]
Bank Designing a model of key indicators for evaluating financial technology in Iran's banking industry with Mixed approach [Volume 9, Issue 35, 2024, Pages 295-307]
Bank Effect of the Corporate Governance Structure on the Performance of Banks in Financial Crises [Volume 10, Issue 37, 2025, Pages 133-140]
Bank Providing a model for evaluating the performance and position of banks based on the innovation of financial technology services (Fintech) [Volume 10, Issue 37, 2025, Pages 141-156]
Bank Robust Value-at-Risk Currency Portfolio Optimization for Net Open Position (NOP) Hedging [Volume 11, Issue 40, 2026, Pages 103-118]
Banking Designing a Digital Marketing Model in the Iranian Banking Industry with a Focus on Fintech [Volume 11, Issue 42, 2026, Pages 17-28]
Banking Industry Effective Dimensions on Digital Banking Risk Management [Volume 7, Issue 26, 2022, Pages 155-172]
Banking Industry Identifying and prioritizing the factors affecting the financing of social businesses through the banking industry [Volume 8, Issue 30, 2023, Pages 45-60]
Banking Industry Identifying and analyzing the importance-performance of factors affecting the development of green financing based on the role of the banking industry in Iran for the transition to a circular economy [Volume 8, Issue 31, 2023, Pages 187-202]
Banking Industry Prioritizing the use of parachain technology and presenting the pattern of using this technology in the banking industry using theme analysis [Volume 10, Issue 38, 2025, Pages 139-150]
Banking Productivity “The Impact of Innovation and Knowledge Management on the Relationship between Balanced Scorecard Dimensions and Banking Productivity “ [Volume 7, Issue 25, 2022, Pages 179-194]
Banking system Describing Behavioral Finance Consequences on the Banking Organization [Volume 6, Issue 20, 2021, Pages 145-150]
Bank JEL Classification: E44 Financial Inclusion and Banking Sector Performance: Evidence from Quantile Panel Regression in Iran [Volume 12, Issue 46, 2027, Pages 1-12]
Bank Risk Management Investors' Perception of Bank Risk Management: Multivariate Analysis Techniques [Volume 2, Issue 6, 2017, Pages 37-45]
Bankruptcy A Heuristic Model for Predicting Bankruptcy [Volume 2, Issue 5, 2017, Pages 1-7]
Bankruptcy Predicting Bankruptcy of Companies using Data Mining Models and Comparing the Results with Z Altman Model [Volume 3, Issue 10, 2018, Pages 33-46]
Bankruptcy Evaluating the Model and Formula of Continuity of Activities and Use of the Health Diagnosis Division in Iranian Firms [Volume 10, Issue 36, 2025, Pages 153-168]
Bankruptcy Prediction Using the Imperialistic Competitive Algorithm Model in Bankruptcy Prediction and Comparison with Genetic Algorithm Model in Listed Companies of Tehran Stock Exchange [Volume 2, Issue 7, 2017, Pages 71-83]
Bankruptcy Prediction The Study of the Predictive Power of Meta-heuristic Algorithms to Provide a Model for Bankruptcy prediction [Volume 7, Issue 26, 2022, Pages 33-51]
Bankruptcy Risk Investigating impact of Enterprise Risk Management (ERM) on the bankruptcy risk, using weed and particles swarm optimization algorithms. [Volume 6, Issue 21, 2021, Pages 207-214]
Banks Stocks Index The Effect of Monetary Policies on Stocks Price Index of Banks;VAR-BEKK Model [Volume 2, Issue 6, 2017, Pages 47-56]
Bank Stability Liquidity risk and credit risk on the stability of public and private banks: considering government debt, inflation rate, and interest rate [Volume 12, Issue 46, 2027, Pages 13-30]
Bayesian averaging Prioritization of factors affecting behavior and financial literacy based on non-linear Bayesian approaches [Volume 10, Issue 39, 2025, Pages 1-18]
Bayesian Best-Worst Method An Integrated Ranking Model of Tehran Stock Exchange Companies Using Bayesian Best-Worst, CoCoSo, and MARCOS Methods (Case Study: Food and Beverage Companies) [Volume 10, Issue 39, 2025, Pages 55-88]
Bayesian hyper parameter A comparative study of the performance of Stock trading strategies based on LGBM and CatBoost algorithms. [Volume 7, Issue 26, 2022, Pages 63-75]
Bayesian model averaging Banking Crisis Prediction Modeling with Bayesian Model Averaging Approach [Volume 7, Issue 27, 2022, Pages 219-240]
Bayesian network Fraud Prediction in Financial Statements through Comparative Analysis of Data Mining Methods [Volume 10, Issue 38, 2025, Pages 151-166]
Behavioral accounting Investigating the effect of management control system on behavioral accounting with emphasis on the perception of organizational justice and organizational commitment [Volume 8, Issue 30, 2023, Pages 137-152]
Behavioral bias The Effect of Recognizing Managers' Behavioral Biases on Company Life Cycle Patterns; Using the Gray Analytic Hierarchy Process [Volume 6, Issue 23, 2021, Pages 129-150]
Behavioral bias The Behavioral Bias of Informed Investors and Future Stock Returns [Volume 9, Issue 35, 2024, Pages 131-142]
Behavioral bias based on economic behavior The Role of Biased Behavior based on Economic Behavior and Financial Intelligence on the Process of Investment Decisions [Volume 4, Issue 13, 2019, Pages 121-133]
Behavioral Biases Identifying and categorizing of effective factors on individual investors behavior in Tehran’s stock market (Behavioral finance perspective) [Volume 4, Issue 16, 2019, Pages 105-117]
Behavioral Biases Describing Behavioral Finance Consequences on the Banking Organization [Volume 6, Issue 20, 2021, Pages 145-150]
Behavioral Biases Providing a mathematical framework to deduce the dynamics of the pricing behavior of investors through heterogeneous bias. [Volume 6, Issue 22, 2021, Pages 81-90]
Behavioral Biases Trading behavior of investors in the stock market under the conditions of adherence to social responsibility and behavioral biases [Volume 10, Issue 36, 2025, Pages 191-208]
Behavioral economics COVID-19 Depression Impact on Retail Investor Transactions [Volume 13, Issue 49, 2028, Pages 87-100]
Behavioral Finance Investigating the Relationship between Religious Attitude and Perceptual Errors in Stock Exchange Investors [Volume 2, Issue 5, 2017, Pages 39-50]
Behavioral Finance Is the 52-high-price Strategy Explained by Behavioral Finance? (Uncertainty Effect) [Volume 2, Issue 6, 2017, Pages 11-21]
Behavioral Finance Studying the Monthly Effect on the Market Reactions Using Time-Space -Frequency Analysis (Case Study: Tehran Stock Exchange) [Volume 2, Issue 6, 2017, Pages 79-90]
Behavioral Finance Identifying and categorizing of effective factors on individual investors behavior in Tehran’s stock market (Behavioral finance perspective) [Volume 4, Issue 16, 2019, Pages 105-117]
Behavioral Finance The Effect of Fundamental Variables on the Formation of Herding Behavior in the Iranian Capital Market [Volume 6, Issue 20, 2021, Pages 11-26]
Behavioral Finance Analysis of investor financial behavior based on Behavioral fluctuations with Delphi approach [Volume 6, Issue 20, 2021, Pages 121-130]
Behavioral Finance Describing Behavioral Finance Consequences on the Banking Organization [Volume 6, Issue 20, 2021, Pages 145-150]
Behavioral Finance The Effect of Managers’ Perception Bias Model on Earnings Management [Volume 6, Issue 21, 2021, Pages 185-205]
Behavioral Finance Providing a mathematical framework to deduce the dynamics of the pricing behavior of investors through heterogeneous bias. [Volume 6, Issue 22, 2021, Pages 81-90]
Behavior of Financial Markets Using the Theory of Network in Finance [Volume 1, Issue 2, 2016, Pages 9-23]
Behavioural components of auditors The Effect of Corporate Governance Mechanisms on Audit Quality by Explaining the Intermediary Function of Auditor's Behavioral Components [Volume 4, Issue 15, 2019, Pages 73-82]
Behavioural components of auditors The Effect of Corporate Governance Mechanisms on Audit Quality by Explaining the Intermediary Function of Auditor's Behavioral Components [Volume 6, Issue 23, 2021, Pages 93-102]
Benchmarking An Efficiency Measurement and Benchmarking Model Based on Tobit Regression, GANN-DEA and PSOGA [Volume 3, Issue 12, 2018, Pages 79-93]
Beneish M-score model Detecting Corporate Financial Fraud using Beneish M-Score Model [Volume 2, Issue 8, 2017, Pages 29-34]
Bias Overconfidence Investigating the Effect of Managerial Entrenchment on Bias Overconfidence in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2021, Pages 39-52]
Bibliometric analysis An Elapsing of Corporate Bankruptcy and Financial Crisis with a Bibliographic Scientometric Approach [Volume 11, Issue 43, 2026, Pages 99-110]
BI.M-LSTM Model Design of an Intelligent Model for Predicting Flight Safety Risk in the Approach Phase Using the BI.M-LSTM Algorithm [Volume 12, Issue 44, 2027, Pages 21-32]
Biorhythm Designing a biorhythm cycle model in investigating the biorhythm of capital market investors [Volume 10, Issue 38, 2025, Pages 25-40]
Bitcoin Price forecasting Bitcoin price forecasting by applying combination of stacking method and Differential Evolution Algorithm [Volume 9, Issue 35, 2024, Pages 93-118]
Bi-variate Garch model Examination‌ of Equity Premium Puzzle by Consumption Capital Asset Pricing Model with Fuzzy Nested Regimes: Evidence from Iran [Volume 2, Issue 6, 2017, Pages 91-101]
Black hole algorithm Comparison of the Accuracy of Black Hole Algorithms and Gravitational Research and the Hybrid Method in Portfolio Optimization [Volume 4, Issue 14, 2019, Pages 111-126]
Black-Scholes model Jump Diffusion & Stochastic Volatility Models for Option Pricing (Application in Python & MATLAB) [Volume 6, Issue 20, 2021, Pages 83-96]
Block chain Application, Pros and Cons of Blockchain Networks [Volume 9, Issue 35, 2024, Pages 189-206]
Block chain Providing a supply chain financing model based on block chain technology [Volume 10, Issue 36, 2025, Pages 53-62]
Blockchain Application, Pros and Cons of Blockchain Networks [Volume 9, Issue 35, 2024, Pages 189-206]
Blockchain Modeling the Welfare Effects of Blockchain in the Supply Chain [Volume 9, Issue 35, 2024, Pages 221-232]
Blockchain Prioritizing the use of parachain technology and presenting the pattern of using this technology in the banking industry using theme analysis [Volume 10, Issue 38, 2025, Pages 139-150]
Blockchain, tax, Efficiency, Tax System Investigating the Impact of Using Blockchain Technology on the Efficiency of the Tax System (Case Study: Corporate Income Tax) [Volume 11, Issue 43, 2026, Pages 177-192]
Blockchain Technology Adopting Blockchain Technology to Improve Financial Reporting by Using the Technology Acceptance Model (TAM) [Volume 6, Issue 22, 2021, Pages 155-171]
Blockchain Technology The attitude of the auditing profession to the emerging blockchain technology and the obstacles ahead with the structural equation modeling approach [Volume 10, Issue 39, 2025, Pages 69-86]
Blockchain Technology Explaining the components and efficiency indicators of blockchain technology in accounting and auditing units with the approach of foundational data theory [Volume 12, Issue 46, 2027, Pages 51-72]
Blockchain, Tokenization, Real Estate, Tokenizations&rsquo Tokenization of Real Estate and Identifying it's Risks in Iran [Volume 13, Issue 49, 2028, Pages 101-118]
Board Characteristics Cosmetic Accounting and Auditor Litigation Risk in Emerging Market: The Moderating Effect of Corporate Governance [Volume 13, Issue 49, 2028, Pages 43-60]
Board Gender Diversity Explaining the Mutual Relationship between Board Gender Diversity and Corporate Social Responsibility using the Simultaneous Equations System [Volume 3, Issue 11, 2018, Pages 1-10]
Board independence Board Diversity and Corporate Social Responsibility: Evidence from Iranian Firms [Volume 2, Issue 7, 2017, Pages 53-59]
Board independence Corporate Governance and Audit Opinion Shopping: Evidence from Iran [Volume 6, Issue 21, 2021, Pages 13-22]
Board size Corporate Governance and Audit Opinion Shopping: Evidence from Iran [Volume 6, Issue 21, 2021, Pages 13-22]
Bohmian quantum mechanics The impact of P/E ratio and price return on the stock market Bohmian quantum potential approach [Volume 5, Issue 18, 2020, Pages 55-62]
Book Tax Difference The Presence of Women on the Board and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 3, Issue 9, 2018, Pages 53-62]
BOT contracts Examining the Contractual Methods and Patterns of Financing Infrastructure Projects with Emphasis on Build, Operation, Transfer Contracts [Volume 7, Issue 26, 2022, Pages 115-124]
Box-Jenkins Time Series Prediction of Stock Price using Particle Swarm Optimization Algorithm and Box-Jenkins Time Series [Volume 2, Issue 7, 2017, Pages 25-31]
Brand Equity Providing a model for identifying the factors affecting the brand of banks: Investment approach on equity [Volume 8, Issue 29, 2023, Pages 93-115]
Brousseau Model Presenting a Comprehensive Model for Portfolio Risk Premium Assessment and Explaining Its Economic Consequences [Volume 7, Issue 24, 2022, Pages 205-216]
Budgeting credits A model for effective development of performance appraisal with an emphasis on policies and budgetary credits [Volume 7, Issue 25, 2022, Pages 151-162]
Budgeting, Performance, Sustainable Development Examination of Success Factors for Implementing Performance-Based Budgeting in the Public Sector for Sustainable Development [Volume 13, Issue 48, 2028, Pages 1-22]
Business The Women Entrepreneurs Failure Factors in the Case of Gojjam Zones [Volume 5, Issue 18, 2020, Pages 1-12]
Business Continuity Risks The Role of Managerial Ability, Enterprise Risk Management (ERM) in Reducing the Business Continuity Risk Using the Support Vector Machine (SVM) Model [Volume 10, Issue 37, 2025, Pages 123-132]
Business Curriculum Integration of Business Sustainability Education into the Business Curriculum [Volume 1, Issue 2, 2016, Pages 1-8]
Business development Investigating the status of entrepreneurial business development components affecting the governance model [Volume 11, Issue 40, 2026, Pages 1-13]
Business Intelligence, Internal Audit Efficiency, Middle East Evaluating the Impact of Business Intelligence Tools on Raising the Efficiency of Internal Audit [Volume 13, Issue 48, 2028, Pages 81-92]
Business Planning A Compound Decision Support System for Corporate Planning [Volume 3, Issue 10, 2018, Pages 15-31]
Business rumors Problematic analysis on indicators of impact on business rumors in the capital market (Case study: Shahr Bank) [Volume 7, Issue 26, 2022, Pages 89-100]
Business Strategy Forecasting Crash risk using Business Strategy, Equity Overvaluation and Conditional Skewness in Stock Price [Volume 4, Issue 16, 2019, Pages 13-25]
Business Sustainability Education Integration of Business Sustainability Education into the Business Curriculum [Volume 1, Issue 2, 2016, Pages 1-8]
Buy and Hold Strategy Impact of Herding on Buy & Hold, Momentum & Contrarian Strategy in Tehran Stock Exchange [Volume 4, Issue 15, 2019, Pages 1-12]
Buy-back Assessment of Iranian Petroleum Contracts Effectiveness: A Comparative Risk Analysis Approach Using Monte Carlo Simulation [Volume 9, Issue 32, 2024, Pages 71-86]

C

C23 Financial Inclusion and Banking Sector Performance: Evidence from Quantile Panel Regression in Iran [Volume 12, Issue 46, 2027, Pages 1-12]
Calmar ratio Distributionally Robust portfolio Optimization based on the Calmar ratio using the Wasserstein metric [Volume 11, Issue 40, 2026, Pages 81-92]
CAMELS Banking Health Factors Activity-Based Management and Banking Health Assessment System [Volume 4, Issue 16, 2019, Pages 119-136]
Candlestick Charts Analyzing the Effectiveness of Candlestick Technical Trading Strategies in Foreign Exchange Market [Volume 4, Issue 15, 2019, Pages 25-41]
Candlestick Patterns Analyzing the Effectiveness of Candlestick Technical Trading Strategies in Foreign Exchange Market [Volume 4, Issue 15, 2019, Pages 25-41]
Capital Asset Pricing Noise Trading Approach of Capital Asset Pricing at Tehran Stock Exchange [Volume 5, Issue 17, 2020, Pages 85-94]
Capital Asset Pricing Model A Novel Selection Model of Optimal Portfolio based on Fuzzy Goal Planning, Considering Types of Investors [Volume 5, Issue 17, 2020, Pages 133-144]
Capital Asset Pricing Model (CAPM) Impact of Direct and Indirect Oil Shocks on Iran's Energy-intensive industries stock returns (Appling Simultaneous Equation System on Panel Data) [Volume 4, Issue 16, 2019, Pages 93-104]
Capital assets pricing standard models (CAPM) Comparative Study of Capital Assets Pricing Models (CAPM) with Extrapolating Capital Assets Pricing Models (X-CAPM) in Tehran Exchange Market [Volume 1, Issue 4, 2016, Pages 21-39]
Capital Cost Investigating Bhattacharya Hypothesis about the Effect of Dividend Signal on Information Asymmetry Risk: An Earnings Transparency Approach [Volume 1, Issue 4, 2016, Pages 71-79]
Capital Cost Investigation of the Quality of Accounting Information and Capital Cost According to the Adjusting Role of Financial and Environmental Characteristics in the Iran Capital Market in Companies Listed on the Tehran Stock Exchange [Volume 8, Issue 28, 2023, Pages 107-120]
Capital Cost Components Investigating Bhattacharya Hypothesis about the Effect of Dividend Signal on Information Asymmetry Risk: An Earnings Transparency Approach [Volume 1, Issue 4, 2016, Pages 71-79]
Capital Formation and Investors Protection Relationship between corporate governance and capital formation using the financial development channel in the Middle East and OECD countries [Volume 10, Issue 37, 2025, Pages 61-74]
Capitalism Financial Accounting Development and Modernity [Volume 10, Issue 36, 2025, Pages 209-222]
Capital markets Shareholder Wealth Effects of MANAGEMENT Regulatory COMPLIANCE [Volume 1, Issue 1, 2016, Pages 25-40]
Capital Mobility An Analytical Examination of the Degree of Capital Mobility in Iran Reappraisal of Feldstein-Horioka Relationship [Volume 8, Issue 31, 2023, Pages 87-102]
Capital Structure The Relationship between Earning Management and Capital Structure [Volume 1, Issue 1, 2016, Pages 51-56]
Capital Structure Deviation from Target Leverage and Leverage Adjustment Speed in Firms with Small Positive Earnings [Volume 4, Issue 13, 2019, Pages 51-67]
Capital Structure Investigation of the Information Content of Investors' Emotional Behavior and Financial Reporting Quality with Emphasis on the Role of Capital Structure and Free Float [Volume 6, Issue 21, 2021, Pages 1-12]
Capital Structure Identifying The Determining Factors of the Financing Model of Small and Medium Companies in the Stock Exchange [Volume 11, Issue 42, 2026, Pages 271-286]
CAPM Time-Varying Modeling of Systematic Risk: using High-Frequency Characterization of Tehran Stock Exchange [Volume 2, Issue 8, 2017, Pages 47-61]
Carbon emission trading market An Investigation of Symmetric Risk Spillovers between Carbon Trading and Commodity Markets. [Volume 11, Issue 42, 2026, Pages 107-130]
Carhart Model Presenting a Comprehensive Model for Portfolio Risk Premium Assessment and Explaining Its Economic Consequences [Volume 7, Issue 24, 2022, Pages 205-216]
Cash Flow Analysis of the role of managers' characteristics in the relationship between Classes of cash flow statement and capital structure adjustment speed [Volume 10, Issue 38, 2025, Pages 95-110]
Cash flows The Relationship between Cash Flows of Operating, Investments, and Financing Activities with the firm value [Volume 9, Issue 33, 2024, Pages 101-112]
Cash Holdings Adjustment Speed The Role of Financial Position and Leverage in Cash Holdings Adjustment Speed Using the Dummy Variable and Dynamic Threshold Models [Volume 8, Issue 29, 2023, Pages 271-283]
Categorical boosting (CatBoost) A comparative study of the performance of Stock trading strategies based on LGBM and CatBoost algorithms. [Volume 7, Issue 26, 2022, Pages 63-75]
Causal Prevailing conditions on comprehensive risk management in Iran's capital market, strategies and future consequences [Volume 8, Issue 30, 2023, Pages 345-359]
Causal Conditions Development and Assessment of a Business Intelligence-based Management Accounting Information System Model: A Structural Equation Modeling Approach [Volume 8, Issue 31, 2023, Pages 27-40]
Causality test Study of the Relationship between Inflation Rate and Bank Interest Rate in the Iranian Economy [Volume 4, Issue 15, 2019, Pages 133-144]
Causal relationship Presenting a model for optimized selection of certified public accountants based on compliance with code of ethics for professional accountants with personality trait approach [Volume 5, Issue 18, 2020, Pages 79-90]
C-CAPM Examination‌ of Equity Premium Puzzle by Consumption Capital Asset Pricing Model with Fuzzy Nested Regimes: Evidence from Iran [Volume 2, Issue 6, 2017, Pages 91-101]
C-CAPM-F Examination‌ of Equity Premium Puzzle by Consumption Capital Asset Pricing Model with Fuzzy Nested Regimes: Evidence from Iran [Volume 2, Issue 6, 2017, Pages 91-101]
Centrality Analyzing Stock in a Complex Market in accordance with the Portfolio Optimization Using Network Architecture [Volume 7, Issue 26, 2022, Pages 101-113]
CEO financial expertise Investigating the Impact of Management Characteristics on Final Value of Cash Considering the Components of Management Ability, Management Over confidence, and CEO's financial Expertise [Volume 7, Issue 27, 2022, Pages 1-18]
CEO Overconfidence A Validation Test Naive Bayesian Classification Algorithm and Probit Regression as Prediction Models for Managerial Overconfidence in Iran's Capital Market [Volume 4, Issue 13, 2019, Pages 25-38]
Change management Applying change management models to the revalidation of an undergraduate Accounting & Finance programme – a study in the UK higher education [Volume 2, Issue 8, 2017, Pages 1-7]
Changes in Stock Return The Effect of Fundamental Variables on the Formation of Herding Behavior in the Iranian Capital Market [Volume 6, Issue 20, 2021, Pages 11-26]
Chen model Providing a Model for Forecasting the Stock Price Crash Risk in Tehran Stock Exchange on the basis of EXTR-SIGMA & NCSKEW [Volume 6, Issue 20, 2021, Pages 27-38]
Cleaner Production Strategy Developing a Model for Clean Production in Management Accounting Based on Grounded Theory and Thematic Analysis [Volume 9, Issue 35, 2024, Pages 173-188]
CoCoSo Method and MARCOS Method An Integrated Ranking Model of Tehran Stock Exchange Companies Using Bayesian Best-Worst, CoCoSo, and MARCOS Methods (Case Study: Food and Beverage Companies) [Volume 10, Issue 39, 2025, Pages 55-88]
Cognitive Styles Providing a paradigmatic model of effective accounting education based on psychological styles [Volume 11, Issue 43, 2026, Pages 65-80]
Coherent risk Evaluating the Effectiveness of GARCH models in the Estimation of Conditional Value at Risk in listed companies of the Tehran Stock Exchange: Accounting Data Approach [Volume 8, Issue 29, 2023, Pages 239-249]
Combined approach Explanation and validation of the audit quality improvement model with the approach of focusing on internal and external components in Iran [Volume 7, Issue 25, 2022, Pages 29-43]
Combined Compromise Solution (CoCoSo) A Hybrid Model for Portfolio Optimization Based on Stock Price Forecasting with LSTM Recurrent Neural Network using Multi-Criteria Decision Making Techniques and Mean-CVaR [Volume 9, Issue 35, 2024, Pages 1-14]
Combine Variabels Identification of Risk Factors by Using Macroeconomic and Firm-Specific Variables Simultaneously in Tehran Stock Exchange by Applying Canonical Correlation Analysis [Volume 2, Issue 8, 2017, Pages 77-88]
Commercialization The Role of Auditors' Professional and Organizational Identity in the Commercialization of Auditing Firms [Volume 8, Issue 31, 2023, Pages 41-52]
Commercialization of Audit Institutions The impact of auditors’ identity on the commercialization of auditing firms with a focus on the mediating role of auditors' creativity [Volume 8, Issue 31, 2023, Pages 173-186]
Co-movement Analysis Dependencies and Volatility Spillovers between Stock Markets and Futures Markets using Time-Varying Conditional Copula Models and Multivariate GARCH [Volume 13, Issue 48, 2028, Pages 61-80]
Companies Accepted in Tehran Stock Exchange The Use of Fuzzy, Neural Network, and Adaptive Neuro-Fuzzy Inference System (ANFIS) to Rank Financial Information Transparency [Volume 5, Issue 18, 2020, Pages 103-119]
Companies Accepted in Tehran Stock Exchange (TSE) Identifying and Explaining the Factors Affecting the Fiscal Discipline of Companies Accepted in Tehran Stock Exchange Using Artificial Neural Network [Volume 6, Issue 21, 2021, Pages 65-78]
Comparability Investigating the effect of earnings quality on the company's trade credit with an emphasis on the moderating role of accounting information comparability [Volume 8, Issue 29, 2023, Pages 133-146]
Comparability The Effect of Accounting Comparability and Consistency on the pricing efficiency of discretionary accruals [Volume 9, Issue 34, 2024, Pages 199-213]
Comparative Studies Comparative Analysis of the capital market of Iran, Russia, Turkey, and Poland from the perspective of efficiency [(Articles in Press)]
Competition Theory The Effect of Company’s Business Strategy on Audit Fee and Auditor’s Opinion according to Competition Theory (Empirical Evidence from Tehran Stock Exchange) [Volume 8, Issue 30, 2023, Pages 1-18]
Competitive Capability Impact of Intellectual Capital Factors on Competitive Capability Derived from Market Share and Stock Prices of Companies (Role of Moderating Factors) [Volume 11, Issue 41, 2026, Pages 69-78]
Competitiveness The relationship between the shadow economy and the elements of competitiveness in developing oil countries [Volume 8, Issue 30, 2023, Pages 361-375]
Comprehensive Database of All Listed Companies (Codal) Problematic analysis on indicators of impact on business rumors in the capital market (Case study: Shahr Bank) [Volume 7, Issue 26, 2022, Pages 89-100]
Comprehensive Risk Management Prevailing conditions on comprehensive risk management in Iran's capital market, strategies and future consequences [Volume 8, Issue 30, 2023, Pages 345-359]
Conditional risk value Evaluating the Effectiveness of GARCH models in the Estimation of Conditional Value at Risk in listed companies of the Tehran Stock Exchange: Accounting Data Approach [Volume 8, Issue 29, 2023, Pages 239-249]
Conditional Value at Risk (CVaR) A Hybrid Model for Portfolio Optimization Based on Stock Price Forecasting with LSTM Recurrent Neural Network using Multi-Criteria Decision Making Techniques and Mean-CVaR [Volume 9, Issue 35, 2024, Pages 1-14]
Conditional Value at Risk (CVaR) Optimizing Portfolio Selection with Cryptocurrencies: An Analysis of Risk-Return Strategies Using Mean-Variance and Conditional Value at Risk Models [Volume 12, Issue 46, 2027, Pages 151-162]
Confirmatory Factor Analysis Designing and Explaining the Pattern for Web-Based Integrated Reporting (with Reporting of corporate citizenship Approach) [Volume 8, Issue 28, 2023, Pages 13-29]
Conflict of financial interest Designing a Social Banking Model to Reduce Conflict of Financial Interest between Banks and Manufacturing Firms through Agent-Based Modeling Simulation [Volume 10, Issue 37, 2025, Pages 47-60]
Consequences Modeling The Consequences and Context Of Corruption From The Perspective Of Auditing Utilizing Grounded Theory [Volume 9, Issue 33, 2024, Pages 1-14]
Conservatism Investigating the Factors Affecting the Negative skewness of stock returns in Tehran Stock Exchange [Volume 5, Issue 19, 2020, Pages 135-142]
Conservatism Investigating the effect of conservatism on abnormal returns at the portfolio level [Volume 5, Issue 19, 2020, Pages 163-173]
Consistency The Effect of Accounting Comparability and Consistency on the pricing efficiency of discretionary accruals [Volume 9, Issue 34, 2024, Pages 199-213]
Contemporary Management Accounting Practices The Impact of Management Control Systems on Contemporary Management Accounting Practices in the Public Sector [Volume 4, Issue 13, 2019, Pages 39-50]
Content analysis Manager’s narratives in the board of director’s report to the annual general meetings: Is it thoughtful? [Volume 7, Issue 25, 2022, Pages 101-109]
Content analysis Corporate Social Responsibility (CSR) Model Inspired by Al-Farabi's Social Thoughts: An Indigenous Approach in Social Accounting [Volume 12, Issue 47, 2027, Pages 15-28]
Content examination Identifying Criteria of Internal Audit Quality for Iranian listed Companies [Volume 8, Issue 28, 2023, Pages 55-74]
Content of accounting information Information content of accounting and Capital Market Development [Volume 6, Issue 23, 2021, Pages 229-242]
Contextual and Intervening Conditions Prevailing conditions on comprehensive risk management in Iran's capital market, strategies and future consequences [Volume 8, Issue 30, 2023, Pages 345-359]
Continuous Audit The effect of auditors' mental structure on the independent auditor's work process with emphasis on the mediating role of continuous auditing [Volume 9, Issue 34, 2024, Pages 23-39]
Continuous performance improvement Integrating Business Sustainability into Supply Chain Management [Volume 3, Issue 9, 2018, Pages 1-15]
Contract Option The Impact of Option Contract and Embedded Equity Put Option on ‎the Synchronicity of Stock Return/s Considering the Moderating Role of ‎Financial Leverage and Using Difference-in-Difference Approach [Volume 6, Issue 23, 2021, Pages 181-192]
Contrarian Strategy Impact of Herding on Buy & Hold, Momentum & Contrarian Strategy in Tehran Stock Exchange [Volume 4, Issue 15, 2019, Pages 1-12]
Control Information Needs Assessment of Managers to the Activity-Based Costing (ABC) Systems across Iranian Industries [Volume 4, Issue 13, 2019, Pages 95-108]
Convergence Iranian GAAP and IFRS: The history and current status of IAS/IFRS convergence process in Iran [Volume 1, Issue 3, 2016, Pages 55-66]
Convergence Peer behaviors in bank lending decisions using panel-data and convolutional neural network method [Volume 9, Issue 33, 2024, Pages 15-28]
Copula-ARIMA-GARCH Developing the Methods of the Performance Evaluation of VaR Models Using Fuzzy TOPSIS and Copula-ARIMA-GARCH Model [Volume 8, Issue 31, 2023, Pages 13-26]
Core (Stable) Earnings Investigating Sustainable Earnings Extraction from Profit Margin [Volume 10, Issue 37, 2025, Pages 193-208]
Corporate bankruptcy An Elapsing of Corporate Bankruptcy and Financial Crisis with a Bibliographic Scientometric Approach [Volume 11, Issue 43, 2026, Pages 99-110]
Corporate Citizenship An Analysis of the Acceptance of Corporate Citizenship from the Perspective of Audit Committee [Volume 7, Issue 27, 2022, Pages 125-137]
Corporate Earnings The Effects of Transparency of Financial Information and Board Composition on Forecast Accuracy of Corporate Earnings [Volume 3, Issue 11, 2018, Pages 81-93]
Corporate Governance Evaluation of Corporate Governance Practices in Emerging Markets (A case study of Nigerian Banking Industry) [Volume 1, Issue 3, 2016, Pages 1-27]
Corporate Governance The Role of Corporate Governance on Tax Justice (Horizontal Equity and Vertical Equity) [Volume 3, Issue 11, 2018, Pages 95-108]
Corporate Governance The effect of remuneration of directors on the quality of reporting [Volume 7, Issue 25, 2022, Pages 45-55]
Corporate Governance The Effect of Corporate Governance System Theory Tools on Financial Risk Using Generalized Method of Moments (GMM) [Volume 7, Issue 27, 2022, Pages 187-199]
Corporate Governance Surveying the relationship between investment efficiency and financial constraints and corporate governance applying structural equations modeling [Volume 8, Issue 30, 2023, Pages 275-288]
Corporate Governance Political Connections, Family Ownership and Earnings Quality: Some Evidence from Iran [Volume 8, Issue 31, 2023, Pages 103-116]
Corporate Governance Presenting the Structural Model of Factors Affecting the Quality of Internal Audit in the Framework of the Corporate Governance System [Volume 9, Issue 34, 2024, Pages 157-171]
Corporate Governance The effect of corporate governance system on the relationship between profit manipulation and investment behavior using the autoregressive distributional lag (ARDL) model. [Volume 9, Issue 35, 2024, Pages 119-130]
Corporate Governance Factors affecting the quality of management accounting information systems emphasizing on the implementation of corporate governance [Volume 10, Issue 39, 2025, Pages 191-202]
Corporate Governance Relationship between corporate governance and capital formation using the financial development channel in the Middle East and OECD countries [Volume 10, Issue 37, 2025, Pages 61-74]
Corporate Governance Effect of the Corporate Governance Structure on the Performance of Banks in Financial Crises [Volume 10, Issue 37, 2025, Pages 133-140]
Corporate Governance Cosmetic Accounting and Auditor Litigation Risk in Emerging Market: The Moderating Effect of Corporate Governance [Volume 13, Issue 49, 2028, Pages 43-60]
Corporate Governance Criteria The Role of Corporate Governance on Tax Justice (Horizontal Equity and Vertical Equity) [Volume 3, Issue 11, 2018, Pages 95-108]
Corporate governance measures Presenting a Model for the Effect of Corporate Governance Measures on Audit Report Lag by a Structural Equation Approach [Volume 7, Issue 24, 2022, Pages 191-204]
Corporate Governance Mechanisms The Effect of Corporate Governance Mechanisms on Audit Quality by Explaining the Intermediary Function of Auditor's Behavioral Components [Volume 4, Issue 15, 2019, Pages 73-82]
Corporate Governance Mechanisms The Effect of Corporate Governance Mechanisms on Audit Quality by Explaining the Intermediary Function of Auditor's Behavioral Components [Volume 6, Issue 23, 2021, Pages 93-102]
Corporate Governance practices Evaluation of Corporate Governance Practices in Emerging Markets (A case study of Nigerian Banking Industry) [Volume 1, Issue 3, 2016, Pages 1-27]
Corporate Governance practices Does corporate governance affect the corporate performance persistence by Return on assets in listed companies of Malaysian stock? [Volume 7, Issue 24, 2022, Pages 89-98]
Corporate governance rating Identifying and ranking corporate governance based on the ANP method and examining its mediating role on the relationship between income-cost matching and stock price volatility [Volume 9, Issue 34, 2024, Pages 131-140]
Corporate performance optimizing a multi-objective model to determine the optimal extent of voluntary information disclosure [Volume 7, Issue 27, 2022, Pages 31-45]
Corporate Planning A Compound Decision Support System for Corporate Planning [Volume 3, Issue 10, 2018, Pages 15-31]
Corporate Profitability Corporate Profitability and its Connection to Liquidity Growth and Stock Return [Volume 8, Issue 31, 2023, Pages 117-130]
Corporate reputation Modeling corporate reputation in companies admitted to the Tehran Stock Exchange [Volume 11, Issue 43, 2026, Pages 111-126]
Corporate social responsibility Improvement of Users' Perception of Corporate Social Responsibility: Visualization of Financial Statements [Volume 2, Issue 8, 2017, Pages 9-18]
Corporate social responsibility Explaining the Mutual Relationship between Board Gender Diversity and Corporate Social Responsibility using the Simultaneous Equations System [Volume 3, Issue 11, 2018, Pages 1-10]
Corporate social responsibility The Ranking of Corporate Social Responsibility by Using of DEA Cross Efficiency [Volume 3, Issue 11, 2018, Pages 11-22]
Corporate social responsibility The Impact of Organizational Ethics and Culture on the Auditor's Professional Judgment with respect to Corporate Social Responsibility Using Structural Equation Modeling [Volume 8, Issue 30, 2023, Pages 259-274]
Corporate social responsibility Interpretive Structural Modeling of Corporate Social Responsibility Indicators [Volume 9, Issue 32, 2024, Pages 53-70]
Corporate social responsibility Trading behavior of investors in the stock market under the conditions of adherence to social responsibility and behavioral biases [Volume 10, Issue 36, 2025, Pages 191-208]
Corporate social responsibility Corporate Social Responsibility (CSR) Model Inspired by Al-Farabi's Social Thoughts: An Indigenous Approach in Social Accounting [Volume 12, Issue 47, 2027, Pages 15-28]
Corporate social responsibility. CEO risk incentives Corporate social responsibility and CEO risk incentives from the behavioral agency model perspective Implications for idiosyncratic risk [Volume 6, Issue 20, 2021, Pages 1-10]
Corporate Social Responsibility Disclosure An Analysis of the Acceptance of Corporate Citizenship from the Perspective of Audit Committee [Volume 7, Issue 27, 2022, Pages 125-137]
Corporate Sustainability Performance An Empirical Investigation of the Relation between Corporate Sustainability Performance (CSP) and Corporate Value: Evidence from Iran [Volume 4, Issue 14, 2019, Pages 27-37]
Corporate Sustainability Reporting Examining the impact and prioritization of corporate sustainability criteria on negative return skewness in the Tehran Stock Exchange [Volume 13, Issue 49, 2028, Pages 157-166]
Corporate Transparency Explaining the effect of accounting concepts on the level of risk disclosure in annual financial reporting in companies listed on the Tehran Stock Exchange [Volume 7, Issue 26, 2022, Pages 77-88]
Cosmetic Accounting Cosmetic Accounting and Auditor Litigation Risk in Emerging Market: The Moderating Effect of Corporate Governance [Volume 13, Issue 49, 2028, Pages 43-60]
Costing Supply Chain Cost Estimation Model for Dashboard Management Design [Volume 4, Issue 15, 2019, Pages 83-95]
Costing Supply Chain Cost Estimation Model for Dashboard Management Design [Volume 5, Issue 17, 2020, Pages 19-31]
Costing Analysis of life cycle stages and implementation of product life cycle costing in Hormozgan Gas Company [Volume 9, Issue 33, 2024, Pages 139-150]
Cost Management Project Penalty Cost Management, Based on Activity Sensitivity Analysis (BASA) [Volume 5, Issue 19, 2020, Pages 117-133]
Cost Management Provide a cost management model: with an efficiency approach [Volume 8, Issue 30, 2023, Pages 201-216]
Cost managemnt Optimization Multi-Objective Cost and Delay Rate in Delivering Orders in the Three- Echelon Reverse Supply Chain Based On Cost Management [Volume 9, Issue 33, 2024, Pages 43-58]
Cost of Equity Tax avoidance and Firms Cost of Equity: The Moderating Role of outside Monitoring [Volume 2, Issue 5, 2017, Pages 23-30]
Cost of Equity Relationship between Income Quality and Cost of Equity: the Role of Voluntary Disclosure of Non-Financial Information and Sustainability Performance [Volume 11, Issue 41, 2026, Pages 205-218]
Cost Stickiness Cost Stickiness: Value Creating or Value Destroying (The Iranian Experience) [Volume 5, Issue 17, 2020, Pages 41-53]
Covid-19 Investigation of single and double cross-match processes and their costing using material flow cost accounting technique. [Volume 6, Issue 22, 2021, Pages 107-122]
Covid-19 Volatility of financial markets index affected by COVID-19 [Volume 6, Issue 23, 2021, Pages 103-111]
COVID-19 depression COVID-19 Depression Impact on Retail Investor Transactions [Volume 13, Issue 49, 2028, Pages 87-100]
Crash risk Forecasting Crash risk using Business Strategy, Equity Overvaluation and Conditional Skewness in Stock Price [Volume 4, Issue 16, 2019, Pages 13-25]
Credit Risk Bank Forecasting Credit Risk in Banks Listed on Tehran Stock Exchange [Volume 1, Issue 3, 2016, Pages 29-45]
Critical Matters Professional and Non-professional Investors’ Opinion on Critical Audit Matters in the Auditor's Report [Volume 9, Issue 33, 2024, Pages 29-42]
Critical Thinking Analytical Power To Develop the Auditors' Critical Thinking Model in Evaluating the Client Financial Performances According to Total Interpretative Structural Analysis (TISM) [Volume 5, Issue 18, 2020, Pages 21-39]
Critical Thinking Interpretive Power To Develop the Auditors' Critical Thinking Model in Evaluating the Client Financial Performances According to Total Interpretative Structural Analysis (TISM) [Volume 5, Issue 18, 2020, Pages 21-39]
Critical Thinking Intuitive Power To Develop the Auditors' Critical Thinking Model in Evaluating the Client Financial Performances According to Total Interpretative Structural Analysis (TISM) [Volume 5, Issue 18, 2020, Pages 21-39]
Cross detrending Evaluation of Parallel Market's Long-term Memory Based on DFA and ARDL-Based Detrending (case study: Stock Market and Exchange Rate) [Volume 8, Issue 29, 2023, Pages 173-183]
Cross-interaction Matrices SAP-LAP Linkages Scenario Analysis of Financial/Accounting Functions Decision [Volume 6, Issue 23, 2021, Pages 59-79]
Cross-Market Dynamics Dependencies and Volatility Spillovers between Stock Markets and Futures Markets using Time-Varying Conditional Copula Models and Multivariate GARCH [Volume 13, Issue 48, 2028, Pages 61-80]
Cross Risk of Stock Returns, Futures Contract, Optimal Hedge Ratio Cross Hedging of Stock Returns and Gold Coin Futures Contracts with Approach BEKK-GARCH and CCC-GARCH [Volume 10, Issue 38, 2025, Pages 87-94]
Crowdfunding Identification and Modeling of Crowdfunding Risk Indicators in FinTech-Based Businesses Based on the Combined Approach of Thematic Analysis and Partial Least Squares in SEM [Volume 10, Issue 38, 2025, Pages 13-24]
Cultural Approach Studying the Effect of Cultural Models on the Development of Ethical Behavior of Accountants and Auditors [Volume 7, Issue 27, 2022, Pages 291-310]
Cultural performance A model for effective development of performance appraisal with an emphasis on policies and budgetary credits [Volume 7, Issue 25, 2022, Pages 151-162]
Cumulative motion algorithm of particles A Comparative Study of the Prediction Stock Crash Risk by using Meta- Heuristic & Regression [Volume 3, Issue 9, 2018, Pages 63-77]
Currency Portfolio Optimization Robust Value-at-Risk Currency Portfolio Optimization for Net Open Position (NOP) Hedging [Volume 11, Issue 40, 2026, Pages 103-118]
Customer Experience Investigation of factors influencing on acceptance of use of financial technologies with moderating role of perceived risk (case study: Pasargad Bank) [Volume 7, Issue 26, 2022, Pages 187-196]
Customers Presenting a Model for Female Customers Behavioral Preferences in selecting Banks based on Grounded Theory Method and Structural Equation Modeling (Case Study: Iran’s Banking Industry) [Volume 4, Issue 15, 2019, Pages 43-59]
Customer service Providing a model for identifying the factors affecting the brand of banks: Investment approach on equity [Volume 8, Issue 29, 2023, Pages 93-115]
Customs Affairs Post-Clearance Audit (PCA), Effective Factors and Solutions Using Foreign Trade Facilitation and Development Approach [Volume 6, Issue 21, 2021, Pages 147-155]
Cyberspace Problematic analysis on indicators of impact on business rumors in the capital market (Case study: Shahr Bank) [Volume 7, Issue 26, 2022, Pages 89-100]

D

Damage to scale Measurement of damage to scale based on data envelopment analysis: A case study in Saman insurance company [Volume 8, Issue 30, 2023, Pages 187-200]
Dark Personality Traits The effect of dark personality traits and individual accountability on auditors' skepticism and professional judgment [Volume 9, Issue 35, 2024, Pages 65-78]
Data Envelopment Analysis Combination of DEA and ANP-QUALIFLEX Methods to determine the most Efficient Portfolio (Case study: Tehran Stock Exchange) [Volume 3, Issue 9, 2018, Pages 79-90]
Data Envelopment Analysis The Ranking of Corporate Social Responsibility by Using of DEA Cross Efficiency [Volume 3, Issue 11, 2018, Pages 11-22]
Data Envelopment Analysis Measurement of damage to scale based on data envelopment analysis: A case study in Saman insurance company [Volume 8, Issue 30, 2023, Pages 187-200]
Data envelopment analysis (DEA) Project Penalty Cost Management, Based on Activity Sensitivity Analysis (BASA) [Volume 5, Issue 19, 2020, Pages 117-133]
Data envelopment analysis (DEA) Fixed cost allocation in bank branches: A network DEA approach [Volume 9, Issue 35, 2024, Pages 15-30]
Data envelopment analysis (DEA) Comparative Analysis of the capital market of Iran, Russia, Turkey, and Poland from the perspective of efficiency [(Articles in Press)]
Data Envelopment Analysis (DEA) Network Designing a data envelopment analysis model with a network structure and undesirable output for allocating fixed costs in bank branches [Volume 11, Issue 42, 2026, Pages 67-90]
Data Mining Models Predicting Bankruptcy of Companies using Data Mining Models and Comparing the Results with Z Altman Model [Volume 3, Issue 10, 2018, Pages 33-46]
DCC-GHARCH Compilation of the financial stress index in the stock exchange using the GHARCH-DCC approach [Volume 10, Issue 36, 2025, Pages 75-94]
DEA two-step Fuzzy Multi-Objective Two-Stage DEA Model for Evaluating the Performance of Companies Listed on Tehran Stock Exchange [Volume 3, Issue 12, 2018, Pages 39-49]
Debt Maturity Investigating the Factors Affecting the Negative skewness of stock returns in Tehran Stock Exchange [Volume 5, Issue 19, 2020, Pages 135-142]
Decision making Using Accounting Information in Decision Making of Hospitals Managers [Volume 1, Issue 2, 2016, Pages 51-59]
Decision making Metacognition and Decision Making in Management Accounting Students [Volume 4, Issue 16, 2019, Pages 65-74]
Decision-making Identifying Opportunities and Challenges of AI-Based Decision-Making in Auditing Using the Grounded Theory Method [Volume 12, Issue 46, 2027]
Decision-making approaches Investigating the Effect of Religious Orientation on Decision Making Approach of Financial Managers [Volume 8, Issue 29, 2023, Pages 117-131]
Decision support system A Model-Driven Decision Support System for Software Cost Estimation (Case Study: Projects in NASA60 Dataset) [Volume 5, Issue 18, 2020, Pages 63-77]
Decision Tree Algorithm Evaluation of the Impact of Actors on Ecosystem Accounting [Volume 5, Issue 18, 2020, Pages 121-135]
Declared Taxable Income Reasons for the Gap between Declared and Assessed Taxable Incomes of Manufacturing Companies Listed on Tehran Stock Exchange [Volume 8, Issue 29, 2023, Pages 297-310]
Deep Neural Networks An Optimal Multi-price Simultaneous Estimation Approach Based on Deep Learning and Genetic Algorithms [Volume 10, Issue 38, 2025, Pages 61-72]
Default risk Information Efficiency and Default Risk of TSE Llisted Companies; Mediation of Institutional Blockholders [Volume 12, Issue 46, 2027, Pages 133-150]
Delays Risk Project Penalty Cost Management, Based on Activity Sensitivity Analysis (BASA) [Volume 5, Issue 19, 2020, Pages 117-133]
Delphi Analysis of investor financial behavior based on Behavioral fluctuations with Delphi approach [Volume 6, Issue 20, 2021, Pages 121-130]
Delphi Designing an Analytical Model to Determine Audit Services Fees Based on Delphi Method and Factor Analysis [Volume 7, Issue 27, 2022, Pages 151-170]
Delphi-Fuzzy Classification of Contributing Factors to Financial Statements Transparency Using Met analysis and Delphi-Fuzzy [Volume 7, Issue 24, 2022, Pages 77-88]
Delphi method Presenting a Model for Supervision and Regulation of Financial Markets in Iran Based on Structural Equation Modeling and Adaptive Approach [Volume 5, Issue 19, 2020, Pages 11-31]
Delphi method Identifying Tacit Knowledge Criteria and Experiences of Managers in the Earning Management Behavioral Pattern Using Delphi Method [Volume 6, Issue 21, 2021, Pages 167-184]
Delphi method Identifying the Risk Factors Affecting Banking Fraud by Delphi Method (Case Study: Resalat Bank of Isfahan Province) [Volume 6, Issue 22, 2021, Pages 173-187]
Delphi method Factors affecting financial transparency with a combined approach of content analysis and Delphi [Volume 11, Issue 41, 2026, Pages 153-166]
Delta Conditional Value-at-Risk (∆CoVaR) Modified systemic risk model with ∆CoVaR approach in banking system with an Emphasis on Bank Indicators [Volume 10, Issue 38, 2025, Pages 73-86]
DEMATEL technique Forecasting Credit Risk in Banks Listed on Tehran Stock Exchange [Volume 1, Issue 3, 2016, Pages 29-45]
DEMATEL technique Prioritizing the Factors affecting Performance Budgeting in the Public Sector Using the DEMATEL Technique [Volume 11, Issue 42, 2026, Pages 91-106]
Demographic factors Modeling the Behavior of Individual Investors in the Stock Market Based on the Neuro-Finance Approach [Volume 9, Issue 32, 2024, Pages 101-112]
Demographic factors The effect of word-of-mouth communication and specialized characteristics on the financial behavior of investors: with the mediating role of demographic factors in emerging markets [Volume 12, Issue 44, 2027, Pages 97-112]
Demographic Variables The Survey of Whistleblowing Intentions for Accounting Frauds Based on Demographic Individual Differences among Accounting Staff [Volume 4, Issue 14, 2019, Pages 1-13]
Deposit Effect of the Development of the Cryptocurrency Market on the Money Market in Iran and the European Union [Volume 9, Issue 35, 2024, Pages 31-42]
Derivative Contract Identifying and Ranking the Factors and Strategies Affecting the Use of Financial Derivative Contract in Risk Management [Volume 8, Issue 28, 2023, Pages 217-230]
Derivative Financial Instruments The Impact of Option Contract and Embedded Equity Put Option on ‎the Synchronicity of Stock Return/s Considering the Moderating Role of ‎Financial Leverage and Using Difference-in-Difference Approach [Volume 6, Issue 23, 2021, Pages 181-192]
Derivatives Modifying the Black-Scholes model to valuate preemption right [Volume 1, Issue 1, 2016, Pages 1-5]
Design and implementation Balance Scorecard Systems: Designing and implementing (A case study: Shiraz University) [Volume 1, Issue 1, 2016, Pages 63-69]
Detecting Fraud Detecting Corporate Financial Fraud using Beneish M-Score Model [Volume 2, Issue 8, 2017, Pages 29-34]
Detrended fluctuations Evaluation of Parallel Market's Long-term Memory Based on DFA and ARDL-Based Detrending (case study: Stock Market and Exchange Rate) [Volume 8, Issue 29, 2023, Pages 173-183]
Developing Countries Iranian GAAP and IFRS: The history and current status of IAS/IFRS convergence process in Iran [Volume 1, Issue 3, 2016, Pages 55-66]
Developing Countries Examining the Contractual Methods and Patterns of Financing Infrastructure Projects with Emphasis on Build, Operation, Transfer Contracts [Volume 7, Issue 26, 2022, Pages 115-124]
Deviation degree A Preference Degree for Ranking Intuitionistic Fuzzy Numbers [Volume 9, Issue 33, 2024, Pages 89-100]
Diagnostic Approach The Impact of Management Control Systems on Contemporary Management Accounting Practices in the Public Sector [Volume 4, Issue 13, 2019, Pages 39-50]
Dickinson Cash Flow Model Evaluating the Role of Company Life Cycle for an Appropriate Model in Predicting the Quality of Discretionary Accruals (Abnormal) Based on Dickinson Cash Flow Model Approach [Volume 4, Issue 16, 2019, Pages 75-91]
Dickinson method Analysis of life cycle stages and implementation of product life cycle costing in Hormozgan Gas Company [Volume 9, Issue 33, 2024, Pages 139-150]
Difference-in-Difference Approach The Impact of Option Contract and Embedded Equity Put Option on ‎the Synchronicity of Stock Return/s Considering the Moderating Role of ‎Financial Leverage and Using Difference-in-Difference Approach [Volume 6, Issue 23, 2021, Pages 181-192]
Digital Finance Designing a Model of Digital Finance Development Based on I-Fintech: Towards a Roadmap for the Islamic Digital Economy [Volume 11, Issue 42, 2026, Pages 131-148]
Digital Lending Identifying The Key Elements Of Lend Tech In Iran's Banking System [Volume 10, Issue 37, 2025, Pages 75-88]
Digital Marketing Designing a Digital Marketing Model in the Iranian Banking Industry with a Focus on Fintech [Volume 11, Issue 42, 2026, Pages 17-28]
Digital Transformation (DT) Effective Dimensions on Digital Banking Risk Management [Volume 7, Issue 26, 2022, Pages 155-172]
Disclosure of social responsibility Disclosure and firm ranking based on the the Vigeo model of social responsibility and its relationship with financial performance criteria [Volume 6, Issue 20, 2021, Pages 169-181]
Disclosure Quality Effect of disclosure quality on earnings forecast accuracy with an emphasis on the role of information accrual component of earnings volatility [Volume 8, Issue 29, 2023, Pages 1-11]
Disclosure Quality Explanation of the Role of Investors’ Emotional Inclination and the Disclosure Quality on the Investment Behavior of Firms Listed on Tehran Stock Exchange [Volume 9, Issue 33, 2024, Pages 151-162]
Discrete Markov chain Enhanced indexing using a discrete Markov chain model and mixed conditional value-at-risk [Volume 6, Issue 22, 2021, Pages 69-80]
Discretionary Accruals Evaluating the Role of Company Life Cycle for an Appropriate Model in Predicting the Quality of Discretionary Accruals (Abnormal) Based on Dickinson Cash Flow Model Approach [Volume 4, Issue 16, 2019, Pages 75-91]
Discriminant analysis Investors' Perception of Bank Risk Management: Multivariate Analysis Techniques [Volume 2, Issue 6, 2017, Pages 37-45]
Distributionally Robust Portfolio Distributionally Robust portfolio Optimization based on the Calmar ratio using the Wasserstein metric [Volume 11, Issue 40, 2026, Pages 81-92]
Divergence of investors' opinions Investigating the Effect of Unusual Auditors' Fees on the Divergence of Investors' Opinions on the Tehran Stock Exchange [Volume 13, Issue 48, 2028, Pages 123-134]
Dividends Interaction between leverage, Dividends and profitability: Simultaneous model approach [Volume 6, Issue 22, 2021, Pages 135-153]
DNA calculations Proposing a model for assessing Herding behavior in the Iranian capital market using meta-heuristic algorithms [Volume 7, Issue 24, 2022, Pages 13-30]
Domestic Model Domestic Model of Accounting Development Based On the Contingency Theory [Volume 7, Issue 27, 2022, Pages 95-104]
Domestic Model A Model for Promoting and Inhibiting Factors of Professional Success of Accountants [Volume 9, Issue 32, 2024, Pages 87-100]
Double Cross-match Investigation of single and double cross-match processes and their costing using material flow cost accounting technique. [Volume 6, Issue 22, 2021, Pages 107-122]
Downside risks Explaining Optimal Portfolio Management and Adverse Risk Management Using Econometric Systems [Volume 13, Issue 49, 2028, Pages 205-218]
Dunning-Krueger cognitive syndrome Designing a Qualitative/Interactive Constructivist Model of Professional Frustration in Auditors Focusing on Dunning-Krueger Cognitive Syndrome [Volume 11, Issue 40, 2026, Pages 31-52]
Dynamic conditional correlation Modeling Volatility Spillovers in Iran Capital Market [Volume 3, Issue 10, 2018, Pages 47-55]
Dynamic conditional correlation Modified systemic risk model with ∆CoVaR approach in banking system with an Emphasis on Bank Indicators [Volume 10, Issue 38, 2025, Pages 73-86]
Dynamic Correlation Structure Dependencies and Volatility Spillovers between Stock Markets and Futures Markets using Time-Varying Conditional Copula Models and Multivariate GARCH [Volume 13, Issue 48, 2028, Pages 61-80]

E

Early warning indicator Causal Relationship between Permutation Entropy and Financial Market Crises: A Granger Causality Approach [(Articles in Press)]
Earning management behavioral pattern Identifying Tacit Knowledge Criteria and Experiences of Managers in the Earning Management Behavioral Pattern Using Delphi Method [Volume 6, Issue 21, 2021, Pages 167-184]
Earning Quality Effect of earnings quality on the financial reporting readability using the structural equation approach [Volume 9, Issue 34, 2024, Pages 119-130]
Earning Quality Relationship between Income Quality and Cost of Equity: the Role of Voluntary Disclosure of Non-Financial Information and Sustainability Performance [Volume 11, Issue 41, 2026, Pages 205-218]
Earning Response Coefficient The Effect of Audit Report Type and Audit Report Paragraphs on Abnormal Stock Return Using Earnings Response Coefficient Model [Volume 5, Issue 19, 2020, Pages 143-150]
Earnings Announcement Premium Earnings Announcement Premium and Information Ambiguity [Volume 5, Issue 18, 2020, Pages 153-165]
Earnings Change Income from Asset sales, Earnings Change, and Leverage [Volume 1, Issue 3, 2016, Pages 79-85]
Earnings informativeness The Informativeness of Reported Earnings and Characteristics of the Audit Committee [Volume 4, Issue 14, 2019, Pages 101-109]
Earnings Management and characteristics of Audit Committee Characteristics of Audit Committee and Earnings Management in Developing and Developed Countries, Using Meta-Analysis Approach [Volume 8, Issue 28, 2023, Pages 89-106]
Earnings Management Sensitivity The Impact of Corporate Political Connection on Earnings Management Sensitivity: GMM Approach [Volume 7, Issue 24, 2022, Pages 175-189]
Earnings per Share Prediction of Stock Price using Particle Swarm Optimization Algorithm and Box-Jenkins Time Series [Volume 2, Issue 7, 2017, Pages 25-31]
Earnings Persistence Income Smoothing, Investor Reaction and Earnings Persistence [Volume 3, Issue 11, 2018, Pages 23-31]
Earnings Persistence The Effect of Earnings Management on the Relationship between Earnings Forecast Error and Earning Persistence: Test of Management Overconfidence Theory [Volume 5, Issue 19, 2020, Pages 99-115]
Earnings Quality Investigating the effect of auditor time pressure on Earning quality with emphasis on the role of auditors' tenure [Volume 6, Issue 21, 2021, Pages 157-165]
Earnings Quality Investigating the effect of earnings quality on the company's trade credit with an emphasis on the moderating role of accounting information comparability [Volume 8, Issue 29, 2023, Pages 133-146]
Earnings Quality Political Connections, Family Ownership and Earnings Quality: Some Evidence from Iran [Volume 8, Issue 31, 2023, Pages 103-116]
Earnings Quality Audit Committee, External Auditor, and Financial Reporting Quality in Indian Corporate Sector [Volume 10, Issue 36, 2025, Pages 169-190]
Earnings Quality Investigating Sustainable Earnings Extraction from Profit Margin [Volume 10, Issue 37, 2025, Pages 193-208]
Earnings Transparency Investigating Bhattacharya Hypothesis about the Effect of Dividend Signal on Information Asymmetry Risk: An Earnings Transparency Approach [Volume 1, Issue 4, 2016, Pages 71-79]
Ease of Doing Business The relationship between the shadow economy and the elements of competitiveness in developing oil countries [Volume 8, Issue 30, 2023, Pages 361-375]
E-Commerce Estimating the Tax Capacity of E-Commerce Sector: Evidence from Iran’s Data [Volume 9, Issue 32, 2024, Pages 143-160]
E-Commerce Tax Capacity Estimating the Tax Capacity of E-Commerce Sector: Evidence from Iran’s Data [Volume 9, Issue 32, 2024, Pages 143-160]
Economic Approach Factors affecting the assessment of the acquisition performance of firms listed on the Tehran Stock Exchange using the generalized method of moments (GMM) [Volume 7, Issue 27, 2022, Pages 115-124]
Economic Components Identifying the Financial, Economic and Structural Components Effective in Preventing Financial Frauds [Volume 10, Issue 36, 2025, Pages 255-278]
Economic Development Value added Intellectual coefficient and its elements influence on the economic growth and development of Iranian food industries [Volume 9, Issue 32, 2024, Pages 113-122]
Economic growth Tax Policy and Economic Growth in the Developing and Developed Nations [Volume 4, Issue 14, 2019, Pages 5-25]
Economic growth The Role of Infrastructure Asset Valuation in Infrastructure Asset Management and Sustainable Development.. [Volume 10, Issue 36, 2025, Pages 95-104]
Economic policies Modeling the effect of instability in "financial, economic and sustainability" policies on the choice of investment strategies of companies in the Tehran Stock Exchange [Volume 9, Issue 32, 2024, Pages 39-52]
Economic Predictive Examining the Economic Predictive Power of the Sukuk Yield spread: Evidence from the Iranian Financial Market [Volume 11, Issue 41, 2026, Pages 41-56]
Economics Designing a Model of Factors Affecting in Tax Avoidance Using the Interpretive Structural Modeling(ISM) [Volume 7, Issue 24, 2022, Pages 1-12]
Education Management Accounting Education for the 21st Century Firms [Volume 1, Issue 1, 2016, Pages 75-77]
Effective internal control The Impact of Artificial Intelligence Algorithms on Financial Fraud Detection and Prevention: The Moderating Role of Internal Control Systems [Volume 12, Issue 47, 2027, Pages 93-110]
Effective Supervision The Impact of Fairness-Based and Justice-Based Management Behavior on the Relationship Between Accounting Concepts and Financial Reporting Readability [Volume 9, Issue 34, 2024, Pages 1-21]
Effective Tax Rate The Presence of Women on the Board and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 3, Issue 9, 2018, Pages 53-62]
Effective Tax Rate Evaluating the effect of fiscal policy on investment in companies admitted to the stock exchange in the conditions of financial friction, using the threshold panel model [Volume 9, Issue 34, 2024, Pages 173-182]
Effective tax rate of the company Examining the relationship between tax avoidance, effective tax rate, tax risk and tax uncertainty [Volume 11, Issue 41, 2026, Pages 181-194]
Effect size Characteristics of Audit Committee and Earnings Management in Developing and Developed Countries, Using Meta-Analysis Approach [Volume 8, Issue 28, 2023, Pages 89-106]
Efficiency An Efficiency Measurement and Benchmarking Model Based on Tobit Regression, GANN-DEA and PSOGA [Volume 3, Issue 12, 2018, Pages 79-93]
Efficiency Investigating the Effects of Banks' Cost Efficiency on Financial Reporting Quality: Data Envelopment Analysis and GMM Approach [Volume 7, Issue 27, 2022, Pages 311-326]
Efficiency Evaluating the Performance of Iranian Insurance Companies Using Efficiency Measurement Method Based on Modified Slack-Based Measure in The Network Data Envelopment Analysis Approach [Volume 8, Issue 29, 2023, Pages 25-41]
Efficiency Explaining the components and efficiency indicators of blockchain technology in accounting and auditing units with the approach of foundational data theory [Volume 12, Issue 46, 2027, Pages 51-72]
Embedded equity Put Option The Impact of Option Contract and Embedded Equity Put Option on ‎the Synchronicity of Stock Return/s Considering the Moderating Role of ‎Financial Leverage and Using Difference-in-Difference Approach [Volume 6, Issue 23, 2021, Pages 181-192]
Embezzlement The Survey of Whistleblowing Intentions for Accounting Frauds Based on Demographic Individual Differences among Accounting Staff [Volume 4, Issue 14, 2019, Pages 1-13]
Emerging markets Highlighting the Role of Motivational Values in Auditors' Ethical [Volume 13, Issue 48, 2028, Pages 153-174]
Emotional-Cognitive Biases An Analysis of Financial Distress Proceed by Emotional-Cognitive Biases based on Narcissism Approach [Volume 6, Issue 21, 2021, Pages 53-63]
Endowment Financing Endowment and Charity Financing Model to Develop Science and Technology [Volume 1, Issue 4, 2016, Pages 55-70]
Endowment Funds Endowment and Charity Financing Model to Develop Science and Technology [Volume 1, Issue 4, 2016, Pages 55-70]
Enhanced indexing Enhanced indexing using a discrete Markov chain model and mixed conditional value-at-risk [Volume 6, Issue 22, 2021, Pages 69-80]
Enterprise Resource Planning A Compound Decision Support System for Corporate Planning [Volume 3, Issue 10, 2018, Pages 15-31]
Enterprise Risk Management Reputation Risk Management in the Framework of Enterprise Risk Management: Evidences from an Active Financial Institution in the Capital Market of Iran [Volume 3, Issue 10, 2018, Pages 1-13]
Enterprise Risk Management Providing a framework for identifying and assessing the risks faced by subsidiaries in holdings: Emphasizing on the Impact of the parent company's strategies [Volume 7, Issue 27, 2022, Pages 61-76]
Enterprise Risk Management The Moderating Effect of Political Connections on the Relationship between Managerial Empowerment and Enterprise Risk Management [Volume 8, Issue 29, 2023, Pages 311-322]
Enterprise Risk Management (ERM) Investigating impact of Enterprise Risk Management (ERM) on the bankruptcy risk, using weed and particles swarm optimization algorithms. [Volume 6, Issue 21, 2021, Pages 207-214]
Enterprise Risk Management (ERM) The Role of Managerial Ability, Enterprise Risk Management (ERM) in Reducing the Business Continuity Risk Using the Support Vector Machine (SVM) Model [Volume 10, Issue 37, 2025, Pages 123-132]
Entrepreneurship Circular Economy Approach to Reducing Food Waste [Volume 13, Issue 49, 2028, Pages 1-12]
Environmental accounting Environmental Accounting: An Effort To Develop for Identifying and Ranking Green Accounting Indicators [Volume 8, Issue 30, 2023, Pages 309-323]
Environmental assessment Corporate Social Performance and Internal Control [Volume 1, Issue 4, 2016, Pages 81-87]
Environmental costs The Utility of Applying Environmental Management Accounting Techniques and Prioritizing them Using the AHP method in Companies with ISO 14001 in Iran [Volume 4, Issue 13, 2019, Pages 69-84]
Environmental Disclosure Relationship between corporate tax behavior and voluntary environmental disclosure [Volume 8, Issue 28, 2023, Pages 173-183]
Environmental Discourse Strategies Environmental Discourse Strategies and Green Accounting Consequences: Development of Agonism Theory [Volume 10, Issue 36, 2025, Pages 37-52]
Environmental dynamism The Impact of Business-IT Coordination Culture on the Performance of Accounting Information Systems Considering the Dynamics of the Environment [Volume 6, Issue 21, 2021, Pages 39-51]
Environmental effects Investigation of single and double cross-match processes and their costing using material flow cost accounting technique. [Volume 6, Issue 22, 2021, Pages 107-122]
Environmental factors Identification and role of environmental factors affecting the movement of the three levels of stock prices using fuzzy technique [Volume 9, Issue 35, 2024, Pages 265-278]
Environmental Issues Developing a Model for Clean Production in Management Accounting Based on Grounded Theory and Thematic Analysis [Volume 9, Issue 35, 2024, Pages 173-188]
Environmental management accounting The Utility of Applying Environmental Management Accounting Techniques and Prioritizing them Using the AHP method in Companies with ISO 14001 in Iran [Volume 4, Issue 13, 2019, Pages 69-84]
Environmental, Social, and Governance (ESG) The Risk and Performance of ESG Portfolio Strategies in Global Financial Markets [Volume 10, Issue 39, 2025, Pages 173-190]
Environmental Sustainability Performance The relationship of companies' environmental sustainability performance and the level of information voluntary disclosure quality [Volume 7, Issue 26, 2022, Pages 1-13]
Equities portfolio The formation of the investment optimal portfolio based on the approach of the analysis of social channels in Iran’s equities market (Quantitative and qualitative attitude) [Volume 8, Issue 29, 2023, Pages 335-346]
Equity Overvaluation Forecasting Crash risk using Business Strategy, Equity Overvaluation and Conditional Skewness in Stock Price [Volume 4, Issue 16, 2019, Pages 13-25]
Ethical Compliance IMPACT OF DEMOGRAPHIC FACTORS ON ETHICAL COMPLIANCE AMONGST PROFESSIONAL ACCOUNTANTS IN NIGERIA [Volume 9, Issue 35, 2024, Pages 207-220]
Ethical decision-making Enhancing the Ethical Decision-making Framework in the Certified Public Accountants’ Association Based on Q Methodology [Volume 8, Issue 29, 2023, Pages 13-24]
Ethical judgment A Model for the Effect of Emotional Intelligence Components on Auditor's Ethical Judgment by ‎Considering the Personality Trait of Extraversion [Volume 9, Issue 33, 2024, Pages 113-128]
Ethical Marketing The Effect of Ethical Marketing in Auditing on Auditors' Job Performance [Volume 9, Issue 35, 2024, Pages 43-64]
Ethics Presenting a model of investment ethics with financial crises based on grounded theory approach [Volume 8, Issue 30, 2023, Pages 121-136]
Ethics in accounting Investigating the Effect of Religious Orientation on Decision Making Approach of Financial Managers [Volume 8, Issue 29, 2023, Pages 117-131]
Ethiopian The Women Entrepreneurs Failure Factors in the Case of Gojjam Zones [Volume 5, Issue 18, 2020, Pages 1-12]
Evaluation A model for effective development of performance appraisal with an emphasis on policies and budgetary credits [Volume 7, Issue 25, 2022, Pages 151-162]
Evaluation Compilation of the financial stress index in the stock exchange using the GHARCH-DCC approach [Volume 10, Issue 36, 2025, Pages 75-94]
Event Develop a safety management model using superior components of safety cost [Volume 8, Issue 29, 2023, Pages 65-79]
Excess Cash Holdings The Effect of Financial Constraint Indexes on Risks Associated With Excess Cash Holdings [Volume 6, Issue 20, 2021, Pages 151-168]
Excess Debt Capacity Investment Investigating the Effect of Managerial Entrenchment on Bias Overconfidence in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2021, Pages 39-52]
Excess Return Assessing the Behavioral Reaction of Investors to the Price Change Using the Speed of Price Adjustment Approach to the General Information and Its Relation with Future Return [Volume 3, Issue 12, 2018, Pages 15-27]
Excess Return Mathematical Nonlinear Modeling of Information Environment Risk Factor Pricing with Generalized Method of Moments (GMM) Approach in Tehran Stock Exchange [Volume 8, Issue 30, 2023, Pages 289-308]
Excess stock returns volatility Investigating the Effect of Excess Stock Returns Volatility on Investors’ Heterogeneous Perceptions: Investment Horizons Test [Volume 6, Issue 20, 2021, Pages 53-66]
Expense stickiness Investigating the Effect of Intellectual Capital on Stickiness of Companies' Operation Expenses [Volume 7, Issue 24, 2022, Pages 117-132]
Experts in the field of auditing Clarifying the Professional Audit Supervision Pattern [Volume 10, Issue 38, 2025, Pages 167-178]
Exploratory Analysis The Role of Internal Control System in Improving Service Quality of Privatized Governmental Banks through Exploratory Approach [Volume 5, Issue 17, 2020, Pages 145-158]
Exploratory Analysis The role of internal control system in improving service quality of privatized governmental banks through exploratory approach [Volume 5, Issue 19, 2020, Pages 71-84]
Exploratory Factor Analysis The effect of combined firm size index on improving corporate profitability models [Volume 7, Issue 25, 2022, Pages 17-28]
External Auditor Audit Committee, External Auditor, and Financial Reporting Quality in Indian Corporate Sector [Volume 10, Issue 36, 2025, Pages 169-190]
External factors Explanation and validation of the audit quality improvement model with the approach of focusing on internal and external components in Iran [Volume 7, Issue 25, 2022, Pages 29-43]
External Information Shocks Impact of Internal and External Information Shocks on the Value Relevance of Dividend Policy [Volume 6, Issue 23, 2021, Pages 15-23]
External organizational factors The Effects of Intra- and Extra-Organizational Factors on Management Accounting Practices in the Privatization Processes: Evidence from Iran [Volume 4, Issue 15, 2019, Pages 97-113]
External orientation Analysis of the non-financial value creation mechanisms of venture capitalists for start-up companies [Volume 10, Issue 36, 2025, Pages 232-242]
EXTR-SIGMA Providing a Model for Forecasting the Stock Price Crash Risk in Tehran Stock Exchange on the basis of EXTR-SIGMA & NCSKEW [Volume 6, Issue 20, 2021, Pages 27-38]

F

Factor analysis Factors affecting financial transparency with a combined approach of content analysis and Delphi [Volume 11, Issue 41, 2026, Pages 153-166]
Factors Affecting Churn Designing an Analytical Model to Determine the Factors Affecting Insurer Churn by Neural Network Technique [Volume 5, Issue 19, 2020, Pages 85-98]
Factors Affecting Transparency Factors affecting financial transparency with a combined approach of content analysis and Delphi [Volume 11, Issue 41, 2026, Pages 153-166]
Fads Models Fads Models with Markov Switching Hetroskedasticity: decomposing Tehran Stock Exchange return into Permanent and Transitory Components [Volume 2, Issue 8, 2017, Pages 19-28]
Failure of tax auditors’ reports Conceptual Model of Failure of Tax Auditors’ Reports Based on Grounded Theory [Volume 8, Issue 30, 2023, Pages 61-74]
Fama-French Five-Factor Model Examination of the Predictive Power of Fama-French Five-Factor Model by the Inclusion of Skewness Coefficient: Evidence of Iranian Stock Market [Volume 2, Issue 6, 2017, Pages 71-78]
Fama-French Model Presenting a Comprehensive Model for Portfolio Risk Premium Assessment and Explaining Its Economic Consequences [Volume 7, Issue 24, 2022, Pages 205-216]
Family business Evaluation of Corporate Governance Practices in Emerging Markets (A case study of Nigerian Banking Industry) [Volume 1, Issue 3, 2016, Pages 1-27]
Farabi's Social Thoughts Corporate Social Responsibility (CSR) Model Inspired by Al-Farabi's Social Thoughts: An Indigenous Approach in Social Accounting [Volume 12, Issue 47, 2027, Pages 15-28]
Fee Pressure Theory Audit Fees, Detection of Accounting Misstatements and Financial Reporting Quality: Examining the Audit Fee Pressure Theory and Agency Theory [Volume 7, Issue 25, 2022, Pages 125-140]
Feldstein-Horioka Hypothesis An Analytical Examination of the Degree of Capital Mobility in Iran Reappraisal of Feldstein-Horioka Relationship [Volume 8, Issue 31, 2023, Pages 87-102]
Female Board Exploring and Explaining the Effects of Financial Literacy and the Complementary Relationship ‎of Female Board Members on Preventing Earning Management ‎(Evidence from companies listed on stock exchange)‎ [Volume 5, Issue 18, 2020, Pages 91-102]
Female Internal auditors Presenting a DACUM Model Based on the Triple-Strength Empowerment Approach to Women in Internal Auditing [Volume 6, Issue 23, 2021, Pages 35-57]
Finalcial Resilience Investigating the Relationship between Financial Resilience and Green Accounting with the Mediating Role of Risk Control in Tehran Stock Exchange Companies [Volume 11, Issue 41, 2026, Pages 57-68]
Financial accounting and reporting quality Investigating the Effects of Banks' Cost Efficiency on Financial Reporting Quality: Data Envelopment Analysis and GMM Approach [Volume 7, Issue 27, 2022, Pages 311-326]
Financial and credit institutions Provide an Efficient Financial Portfolio for Financial and Credit Institutions Using the Game Theory Mechanism [Volume 10, Issue 36, 2025, Pages 139-152]
Financial Assets Endowment Endowment and Charity Financing Model to Develop Science and Technology [Volume 1, Issue 4, 2016, Pages 55-70]
Financial Behavior An Analysis of Financial Distress Proceed by Emotional-Cognitive Biases based on Narcissism Approach [Volume 6, Issue 21, 2021, Pages 53-63]
Financial Behavior Investigating the Relationship between Machiavellianism and Financial Behavior and Objective and Subjective Financial Knowledge of Iranian Association of Certified Public Accountants [Volume 7, Issue 26, 2022, Pages 145-154]
Financial Behavior The Effect of Financial Knowledge and Financial Socialization on Financial Satisfaction Considering the Role of Attitude towards Financial Risk and Financial Behavior [Volume 6, Issue 23, 2021, Pages 169-179]
Financial Behavior Prioritization of factors affecting behavior and financial literacy based on non-linear Bayesian approaches [Volume 10, Issue 39, 2025, Pages 1-18]
Financial Behavior COVID-19 Depression Impact on Retail Investor Transactions [Volume 13, Issue 49, 2028, Pages 87-100]
Financial Behavior Development of a Model of Financial Literacy Impacting the Decisions, Behaviors, and Financial Well-being of Capital Market Investors [Volume 13, Issue 49, 2028, Pages 179-204]
Financial behaviors Investigating the Effect of Religious Orientation on Decision Making Approach of Financial Managers [Volume 8, Issue 29, 2023, Pages 117-131]
Financial capacity The Effect of Financial Literacy on Financial capacity and Savings Behavior from the Perspective of Investors in Iran [Volume 8, Issue 29, 2023, Pages 43-52]
Financial characteristics Designing Credit Risk Early-Warning System for Individual and Corporate Customers of The Bank Using Multiple Logit Comparison Model and Survival Function [Volume 7, Issue 25, 2022, Pages 163-177]
Financial Constraint Investigating the Factors Affecting the Negative skewness of stock returns in Tehran Stock Exchange [Volume 5, Issue 19, 2020, Pages 135-142]
Financial Constraint Implementing machine learning methods in the prediction of the financial constraints of the companies listed on Tehran’s stock exchange [Volume 6, Issue 20, 2021, Pages 131-144]
Financial Constraints The Effect of Financial Constraint Indexes on Risks Associated With Excess Cash Holdings [Volume 6, Issue 20, 2021, Pages 151-168]
Financial Constraints Surveying the relationship between investment efficiency and financial constraints and corporate governance applying structural equations modeling [Volume 8, Issue 30, 2023, Pages 275-288]
Financial Constraints An Explanation of Financial Market Anomalies by Emphasizing Financial Constraints based on Risk-Based Perspective and Behavioral Perspective [Volume 11, Issue 41, 2026, Pages 1-14]
Financial crises Evaluation of Corporate Governance Practices in Emerging Markets (A case study of Nigerian Banking Industry) [Volume 1, Issue 3, 2016, Pages 1-27]
Financial crises Causal Relationship between Permutation Entropy and Financial Market Crises: A Granger Causality Approach [(Articles in Press)]
Financial Crisis Presenting a model of investment ethics with financial crises based on grounded theory approach [Volume 8, Issue 30, 2023, Pages 121-136]
Financial Crisis The moderating effect of the firm size on the relationship between the financial crisis and the ownership structure (Evidence from Tehran Stock Exchange) [Volume 10, Issue 36, 2025, Pages 27-35]
Financial Crisis Identifying The Effective Factors Of Management Accounting Techniques On The tendency To Earnings Management In Financial Crisis Conditions [Volume 11, Issue 43, 2026, Pages 1-18]
Financial Crisis An Elapsing of Corporate Bankruptcy and Financial Crisis with a Bibliographic Scientometric Approach [Volume 11, Issue 43, 2026, Pages 99-110]
Financial Decision-Making Development of a Model of Financial Literacy Impacting the Decisions, Behaviors, and Financial Well-being of Capital Market Investors [Volume 13, Issue 49, 2028, Pages 179-204]
Financial Development An Analytical Examination of the Effects of Financial Development on Poverty [Volume 5, Issue 17, 2020, Pages 107-113]
Financial Development Relationship between corporate governance and capital formation using the financial development channel in the Middle East and OECD countries [Volume 10, Issue 37, 2025, Pages 61-74]
Financial Distress Investigating the Effect of Financial Distress on Tax Avoidance during the Global Financial Crisis in Companies Listed on Tehran Stock Exchange [Volume 3, Issue 9, 2018, Pages 41-51]
Financial Distress An Analysis of Financial Distress Proceed by Emotional-Cognitive Biases based on Narcissism Approach [Volume 6, Issue 21, 2021, Pages 53-63]
Financial distress risk Ranking of Influential Factors on Financial Distress Criteria Using Structural Equation Modeling [Volume 12, Issue 46, 2027, Pages 91-102]
Financial education Prioritization of factors affecting behavior and financial literacy based on non-linear Bayesian approaches [Volume 10, Issue 39, 2025, Pages 1-18]
Financial Fraud Detecting Corporate Financial Fraud using Beneish M-Score Model [Volume 2, Issue 8, 2017, Pages 29-34]
Financial Frauds Identifying the Financial, Economic and Structural Components Effective in Preventing Financial Frauds [Volume 10, Issue 36, 2025, Pages 255-278]
Financial Information Ranking The Use of Fuzzy, Neural Network, and Adaptive Neuro-Fuzzy Inference System (ANFIS) to Rank Financial Information Transparency [Volume 5, Issue 18, 2020, Pages 103-119]
Financialization Developing a Financial Performance Evaluation Model for Companies with a Focus on Audit Committee Structure [Volume 13, Issue 49, 2028, Pages 233-258]
Financial Literacy Exploring and Explaining the Effects of Financial Literacy and the Complementary Relationship ‎of Female Board Members on Preventing Earning Management ‎(Evidence from companies listed on stock exchange)‎ [Volume 5, Issue 18, 2020, Pages 91-102]
Financial Literacy The Effectiveness of Acceptance and Commitment Group Financial Therapy on Financial Literacy, Personal Financial Management and Mental Accounting [Volume 7, Issue 24, 2022, Pages 227-239]
Financial Literacy Provide a Financial Literacy Model in the Iranian Capital Market [Volume 8, Issue 28, 2023, Pages 121-132]
Financial Literacy The Effect of Financial Literacy on Financial capacity and Savings Behavior from the Perspective of Investors in Iran [Volume 8, Issue 29, 2023, Pages 43-52]
Financial Literacy Financial literacy, disordered money behavioral in the context financial therapy concepts [Volume 9, Issue 35, 2024, Pages 309-324]
Financial Literacy Prioritization of factors affecting behavior and financial literacy based on non-linear Bayesian approaches [Volume 10, Issue 39, 2025, Pages 1-18]
Financial Literacy Development of a Model of Financial Literacy Impacting the Decisions, Behaviors, and Financial Well-being of Capital Market Investors [Volume 13, Issue 49, 2028, Pages 179-204]
Financial Literacy of Investors The role of investors’ objective financial knowledge on the assessment of risk disclosures in mix mutual funds advertisements in Iran (The evidence of mutual funds in Iran) [Volume 1, Issue 1, 2016, Pages 7-23]
Financial Market Anomalies An Explanation of Financial Market Anomalies by Emphasizing Financial Constraints based on Risk-Based Perspective and Behavioral Perspective [Volume 11, Issue 41, 2026, Pages 1-14]
Financial Openness Financial Openness and Market Liquidity Level in Financial Markets [Volume 8, Issue 28, 2023, Pages 31-42]
Financial Performance Disclosure and firm ranking based on the the Vigeo model of social responsibility and its relationship with financial performance criteria [Volume 6, Issue 20, 2021, Pages 169-181]
Financial Performance Evaluating Long-term Performance of Commercial Banks from Sustainable Competitive Advantage Perspective, Focusing on Role of Management Efficiency: Comparison of Iranian Private and Public Banks [Volume 7, Issue 24, 2022, Pages 251-264]
Financial Performance Corporate Cultural Dimensions, Social Responsibility and Financial Performance [Volume 7, Issue 26, 2022, Pages 227-238]
Financial Performance Effect of the Corporate Governance Structure on the Performance of Banks in Financial Crises [Volume 10, Issue 37, 2025, Pages 133-140]
Financial Performance Developing a Financial Performance Evaluation Model for Companies with a Focus on Audit Committee Structure [Volume 13, Issue 49, 2028, Pages 233-258]
Financial Performance and Investor Judgment Investigating the Quality of Risk Disclosure of Management Commentary and Financial Performance of the Company on the Investors’ Judgments [Volume 6, Issue 22, 2021, Pages 121-133]
Financial & Physical Capital and Human Capital Investigating the Effect of Intellectual Capital on Stickiness of Companies' Operation Expenses [Volume 7, Issue 24, 2022, Pages 117-132]
Financial planning Present a pattern of financial planning based on management performance auditing [Volume 10, Issue 39, 2025, Pages 139-162]
Financial Ratios Investigation of the Factors Affecting on Probability of Company Acquisition (Focusing on Refining and Petrochemical Companies) [Volume 2, Issue 5, 2017, Pages 9-22]
Financial Ratios Using the Imperialistic Competitive Algorithm Model in Bankruptcy Prediction and Comparison with Genetic Algorithm Model in Listed Companies of Tehran Stock Exchange [Volume 2, Issue 7, 2017, Pages 71-83]
Financial Ratios Asset-Liability Management and Liquidity Trap (Case Study: Credit Institute for Development) [Volume 4, Issue 13, 2019, Pages 11-24]
Financial Ratios The Study of the Predictive Power of Meta-heuristic Algorithms to Provide a Model for Bankruptcy prediction [Volume 7, Issue 26, 2022, Pages 33-51]
Financial Regulation Presenting a Model for Supervision and Regulation of Financial Markets in Iran Based on Structural Equation Modeling and Adaptive Approach [Volume 5, Issue 19, 2020, Pages 11-31]
Financial Reporting Investors' Perception of Bank Risk Management: Multivariate Analysis Techniques [Volume 2, Issue 6, 2017, Pages 37-45]
Financial Reporting Information Needs Assessment of Managers to the Activity-Based Costing (ABC) Systems across Iranian Industries [Volume 4, Issue 13, 2019, Pages 95-108]
Financial Reporting Developing a Comprehensive Critical Thinking-Based Earnings Management Model [Volume 7, Issue 26, 2022, Pages 241-259]
Financial Reporting Quality – Characteristics of Governance System Analyzing the Relationship between Social and Professional Identity Characteristics of the Audit Committee and the Steering System on the Quality of Financial Reporting: A Legal Oriented Artificial Approach [Volume 6, Issue 21, 2021, Pages 129-145]
Financial Reporting Supervision Explanation of supervisory indicators of audit committees [Volume 8, Issue 29, 2023, Pages 285-296]
Financial Reporting Transparency The Impact of Fairness-Based and Justice-Based Management Behavior on the Relationship Between Accounting Concepts and Financial Reporting Readability [Volume 9, Issue 34, 2024, Pages 1-21]
Financial Resilience Financial Resilience model of entrepreneurial business and prioritization of components using Structural Equation Method [Volume 9, Issue 34, 2024, Pages 141-156]
Financial Resilience Identifying and prioritizing financial resilience strategies of financial technological business with a risk management approach [Volume 10, Issue 36, 2025, Pages 279-296]
Financial Resilience Prioritization of financial resilience components of mergers and acquisitions using fuzzy Delphi Analytical Hierarchy Process or FDAHP [Volume 11, Issue 43, 2026, Pages 49-64]
Financial Restatements Financial Restatements on Auditors’ Job Mental Pressure: A Test of Tournament Incentives Theory [Volume 7, Issue 24, 2022, Pages 31-43]
Financial returns Modeling Volatility Spillovers in Iran Capital Market [Volume 3, Issue 10, 2018, Pages 47-55]
Financial Risk Investigation of the influence of perceived risk dimensions on purchase intention with mediating role of trust in Iranian product [Volume 7, Issue 25, 2022, Pages 111-123]
Financial Risk Evaluating the effect of financial, economic, political, international risks on Tehran Stock Exchange Index Using Markov Switching Approach (MS-VAR) [Volume 9, Issue 32, 2024, Pages 21-38]
Financial Services Marketing Design of an IMC Model for Financial Services [Volume 6, Issue 21, 2021, Pages 93-109]
Financial Socialization The Effect of Financial Knowledge and Financial Socialization on Financial Satisfaction Considering the Role of Attitude towards Financial Risk and Financial Behavior [Volume 6, Issue 23, 2021, Pages 169-179]
Financial Statements Improvement of Users' Perception of Corporate Social Responsibility: Visualization of Financial Statements [Volume 2, Issue 8, 2017, Pages 9-18]
Financial Statements Developing a Corporate Tax Model Based on Audit Quality: An Approach towards Financial Transparency and Regulatory Compliance [Volume 13, Issue 49, 2028, Pages 13-30]
Financial Statements Quality The Effect of Audit Report Type and Audit Report Paragraphs on Abnormal Stock Return Using Earnings Response Coefficient Model [Volume 5, Issue 19, 2020, Pages 143-150]
Financial Stress Compilation of the financial stress index in the stock exchange using the GHARCH-DCC approach [Volume 10, Issue 36, 2025, Pages 75-94]
Financial Stress Index The Effect of Macroeconomic Indicators on the Financial Stress Index in the Members of the Organization of the Petroleum Exporting Countries [Volume 8, Issue 29, 2023, Pages 195-209]
Financial stress index (FSI) Designing a Financial Stress Index Based on Global Volatility and Its Relationship with the VIX Index [Volume 10, Issue 37, 2025, Pages 177-192]
Financial Technology Designing a model of key indicators for evaluating financial technology in Iran's banking industry with Mixed approach [Volume 9, Issue 35, 2024, Pages 295-307]
Financial Transparency The Effects of Transparency of Financial Information and Board Composition on Forecast Accuracy of Corporate Earnings [Volume 3, Issue 11, 2018, Pages 81-93]
Financial Violations Providing a model of internal control system to reduce financial violations and improve administrative health in Guilan Social Security Organization [Volume 7, Issue 26, 2022, Pages 173-185]
Financing Investigating the effect of earnings quality on the company's trade credit with an emphasis on the moderating role of accounting information comparability [Volume 8, Issue 29, 2023, Pages 133-146]
Financing Identifying and prioritizing the factors affecting the financing of social businesses through the banking industry [Volume 8, Issue 30, 2023, Pages 45-60]
Financing Providing a supply chain financing model based on block chain technology [Volume 10, Issue 36, 2025, Pages 53-62]
Financing Identifying The Determining Factors of the Financing Model of Small and Medium Companies in the Stock Exchange [Volume 11, Issue 42, 2026, Pages 271-286]
Financing chain Identifying and determining the priority of financial supply chain optimization indicators for production improvement with using Hopfield artificial neural network [Volume 10, Issue 36, 2025, Pages 297-312]
Financing methods Examining the Contractual Methods and Patterns of Financing Infrastructure Projects with Emphasis on Build, Operation, Transfer Contracts [Volume 7, Issue 26, 2022, Pages 115-124]
FinTech businesses Identifying and prioritizing financial resilience strategies of financial technological business with a risk management approach [Volume 10, Issue 36, 2025, Pages 279-296]
Firefly algorithm Evaluation of the Impact of Actors on Ecosystem Accounting [Volume 5, Issue 18, 2020, Pages 121-135]
Firefly algorithm Optimizing open banking in the age of digital transformation by the metaheuristic algorithms of the Firefly &FMO [Volume 9, Issue 32, 2024, Pages 123-142]
Firm Size The effect of combined firm size index on improving corporate profitability models [Volume 7, Issue 25, 2022, Pages 17-28]
Firm Size The moderating effect of the firm size on the relationship between the financial crisis and the ownership structure (Evidence from Tehran Stock Exchange) [Volume 10, Issue 36, 2025, Pages 27-35]
Firm Value The Relationship between Cash Flows of Operating, Investments, and Financing Activities with the firm value [Volume 9, Issue 33, 2024, Pages 101-112]
Fiscal Deficit or Surplus The Role of Financial Position and Leverage in Cash Holdings Adjustment Speed Using the Dummy Variable and Dynamic Threshold Models [Volume 8, Issue 29, 2023, Pages 271-283]
Fiscal policy Evaluating the effect of fiscal policy on investment in companies admitted to the stock exchange in the conditions of financial friction, using the threshold panel model [Volume 9, Issue 34, 2024, Pages 173-182]
Five-factor model Mathematical Nonlinear Modeling of Information Environment Risk Factor Pricing with Generalized Method of Moments (GMM) Approach in Tehran Stock Exchange [Volume 8, Issue 30, 2023, Pages 289-308]
Five-layer model Designing Key Performance and Risk Indicators (KPI/KRI) for a Five-Layer Framework of International Financial Transfers and Proposing an Automatable Management Monitoring Model [Volume 13, Issue 49, 2028, Pages 219-232]
Fixed-cost allocation Fixed cost allocation in bank branches: A network DEA approach [Volume 9, Issue 35, 2024, Pages 15-30]
Fixed Cost Allocation Designing a data envelopment analysis model with a network structure and undesirable output for allocating fixed costs in bank branches [Volume 11, Issue 42, 2026, Pages 67-90]
Fixed Costs Investigating the Effects of Banks' Cost Efficiency on Financial Reporting Quality: Data Envelopment Analysis and GMM Approach [Volume 7, Issue 27, 2022, Pages 311-326]
Fixed Income Securities Examining the Economic Predictive Power of the Sukuk Yield spread: Evidence from the Iranian Financial Market [Volume 11, Issue 41, 2026, Pages 41-56]
Fixed-Rate Mortgages Multiquadratic-Radial Basis Functions Method for Mortgage valuation under jump-diffusion model [Volume 8, Issue 29, 2023, Pages 211-219]
Fixed Variance Comparison of Performance of Traditional Value at Risk Models with Switching Model in Tehran Stock Exchange [Volume 3, Issue 10, 2018, Pages 57-68]
Flight Safety Risk Design of an Intelligent Model for Predicting Flight Safety Risk in the Approach Phase Using the BI.M-LSTM Algorithm [Volume 12, Issue 44, 2027, Pages 21-32]
Fluctuations of Covariance Matrix Economic Capital Evaluation Using two Approaches of Structural Models: Taking Fluctuating Asset Correlations into Account Versus Classical Merton Model [Volume 8, Issue 30, 2023, Pages 177-186]
FMO algorithm Optimizing open banking in the age of digital transformation by the metaheuristic algorithms of the Firefly &FMO [Volume 9, Issue 32, 2024, Pages 123-142]
Fog index Implementing a Financial Reporting Model under the Web-Based Financial Reporting [Volume 9, Issue 33, 2024, Pages 175-190]
Forecasting Forecasting Stock Price using Hybrid Model based on Wavelet Transform in Tehran and New York Stock Market [Volume 3, Issue 11, 2018, Pages 43-57]
Foreign investment The Analysis of Legislative-Reciprocal-Treatment Condition on Foreign Investment in Immovable Properties and its Impact on Iranian Financial Markets along with a Comparative Study of this Condition in New Economic Powers such as Turkey and the UAE [Volume 7, Issue 26, 2022, Pages 125-131]
Foreign Trade Development Post-Clearance Audit (PCA), Effective Factors and Solutions Using Foreign Trade Facilitation and Development Approach [Volume 6, Issue 21, 2021, Pages 147-155]
Forensic Accountant Quality Presenting an Interpretive Structural Model of Factors Affecting the Forensic Accounting Quality in Iran [Volume 7, Issue 25, 2022, Pages 81-100]
Forensic Accountant Quality Model Presenting an Interpretive Structural Model of Factors Affecting the Forensic Accounting Quality in Iran [Volume 7, Issue 25, 2022, Pages 81-100]
Forex Analyzing the Effectiveness of Candlestick Technical Trading Strategies in Foreign Exchange Market [Volume 4, Issue 15, 2019, Pages 25-41]
Forward-looking disclosure checklist Ranking of indicators of forward-looking information disclosure by the fuzzy analytical hierarchy process [Volume 6, Issue 21, 2021, Pages 111-127]
Fraud detection Financial Reporting Fraud Detection: An Analysis of Data Mining Algorithms [Volume 4, Issue 16, 2019, Pages 1-12]
Fraud Detection Algorithms The Impact of Artificial Intelligence Algorithms on Financial Fraud Detection and Prevention: The Moderating Role of Internal Control Systems [Volume 12, Issue 47, 2027, Pages 93-110]
Fraudulent Actions Providing a model for disclosing fraudulent actions for accountants [Volume 8, Issue 31, 2023, Pages 155-172]
Free float Investigation of the Information Content of Investors' Emotional Behavior and Financial Reporting Quality with Emphasis on the Role of Capital Structure and Free Float [Volume 6, Issue 21, 2021, Pages 1-12]
Free float Free Float Supercharging and its Impact on Company Performance [Volume 7, Issue 26, 2022, Pages 213-226]
Frequency The Effect of Monetary Policies on Stocks Price Index of Banks;VAR-BEKK Model [Volume 2, Issue 6, 2017, Pages 47-56]
F-SCORE Evaluate the consequences of profit distortion on stock returns using models based on accounting variables [Volume 9, Issue 33, 2024, Pages 163-174]
Functions of Financial Flexibility, Self-interaction Matrices SAP-LAP Linkages Scenario Analysis of Financial/Accounting Functions Decision [Volume 6, Issue 23, 2021, Pages 59-79]
Fundamental analysis Empirical Explanation of Different Models of Decision Making by Individual Investors Based on Regret Aversion Concept- Evidence from Capital Market of Iran [Volume 8, Issue 29, 2023, Pages 161-172]
Fundamental analysis Bitcoin price forecasting by applying combination of stacking method and Differential Evolution Algorithm [Volume 9, Issue 35, 2024, Pages 93-118]
Future Consequences and Iran's Capital Market Prevailing conditions on comprehensive risk management in Iran's capital market, strategies and future consequences [Volume 8, Issue 30, 2023, Pages 345-359]
Future of Auditing The future of the audit profession in Iran with a scenario approach [Volume 8, Issue 30, 2023, Pages 233-244]
Future Profitability The Effects of Forward-looking Information Disclosure on Future Profitability of Firms [Volume 8, Issue 30, 2023, Pages 153-164]
Future study A comparative study of the performance of Stock trading strategies based on LGBM and CatBoost algorithms. [Volume 7, Issue 26, 2022, Pages 63-75]
Fuzzy AHP Provide a mathematical model for a specific order to the drug supplier in the supply chain [Volume 7, Issue 24, 2022, Pages 217-225]
Fuzzy AHP Develop a safety management model using superior components of safety cost [Volume 8, Issue 29, 2023, Pages 65-79]
Fuzzy Analytical Hierarchy Process (FAHP) A Hybrid Model for Portfolio Optimization Based on Stock Price Forecasting with LSTM Recurrent Neural Network using Multi-Criteria Decision Making Techniques and Mean-CVaR [Volume 9, Issue 35, 2024, Pages 1-14]
Fuzzy ANP Method Identify the effective components on the resilience of financial technology businesses and prevent failure using fuzzy ANP method [Volume 9, Issue 35, 2024, Pages 233-248]
Fuzzy Cognitive Mapping Modeling Factors Affecting the Application of Management Accounting Techniques In Small and Medium Enterprises Using Fuzzy Cognitive Mapping [Volume 6, Issue 23, 2021, Pages 113-127]
Fuzzy Delphi Designing an Investor Decision-Making Model in the Tehran Stock Exchange Based on Quantum Probability Theory [Volume 13, Issue 49, 2028, Pages 149-156]
Fuzzy DEMATEL Provide a mathematical model for a specific order to the drug supplier in the supply chain [Volume 7, Issue 24, 2022, Pages 217-225]
Fuzzy expert system Designing a proper model and software program to evaluate and predict credit risk of small and medium‑sized enterprises in commercial banks [Volume 8, Issue 31, 2023, Pages 1-12]
Fuzzy FDAHP method Identifying and prioritizing financial resilience strategies of financial technological business with a risk management approach [Volume 10, Issue 36, 2025, Pages 279-296]
Fuzzy Goal programming A Novel Selection Model of Optimal Portfolio based on Fuzzy Goal Planning, Considering Types of Investors [Volume 5, Issue 17, 2020, Pages 133-144]
Fuzzy hierarchy analysis Ranking of indicators of forward-looking information disclosure by the fuzzy analytical hierarchy process [Volume 6, Issue 21, 2021, Pages 111-127]
Fuzzy Logic Ranking of indicators of forward-looking information disclosure by the fuzzy analytical hierarchy process [Volume 6, Issue 21, 2021, Pages 111-127]
Fuzzy Logic Accuracy and Interpretability in Hybrid Intelligent Algorithms in Rating the Effective Factors on Investment Firms in Various Crises [Volume 12, Issue 46, 2027, Pages 73-90]
Fuzzy numbers Provide a mathematical model for a specific order to the drug supplier in the supply chain [Volume 7, Issue 24, 2022, Pages 217-225]
Fuzzy Programming Optimizing Production Chain Risk Management Using Metaheuristic Models [Volume 12, Issue 47, 2027, Pages 167-182]
Fuzzy screening A Model for Promoting and Inhibiting Factors of Professional Success of Accountants [Volume 9, Issue 32, 2024, Pages 87-100]
Fuzzy TOPSIS Developing the Methods of the Performance Evaluation of VaR Models Using Fuzzy TOPSIS and Copula-ARIMA-GARCH Model [Volume 8, Issue 31, 2023, Pages 13-26]

G

G21 Financial Inclusion and Banking Sector Performance: Evidence from Quantile Panel Regression in Iran [Volume 12, Issue 46, 2027, Pages 1-12]
G35 Analyzing Threshold Effects of Dividend per Share on Financial Return in TSE-Listed Companies [Volume 10, Issue 37, 2025, Pages 89-104]
Galatea Theory Self-Fulfilling Prophecy and Bias of Independent Auditors: Based on the Concept of Galatea through Structural Equations [Volume 11, Issue 41, 2026, Pages 15-32]
Game theory The effect of the budget slack creation and budget internal control by managers on maximization of utility function in budgetary participation [Volume 1, Issue 2, 2016, Pages 37-49]
Game theory Provide an Efficient Financial Portfolio for Financial and Credit Institutions Using the Game Theory Mechanism [Volume 10, Issue 36, 2025, Pages 139-152]
GANN-DEA An Efficiency Measurement and Benchmarking Model Based on Tobit Regression, GANN-DEA and PSOGA [Volume 3, Issue 12, 2018, Pages 79-93]
GARCH Fads Models with Markov Switching Hetroskedasticity: decomposing Tehran Stock Exchange return into Permanent and Transitory Components [Volume 2, Issue 8, 2017, Pages 19-28]
GARCH Evaluating the Effectiveness of GARCH models in the Estimation of Conditional Value at Risk in listed companies of the Tehran Stock Exchange: Accounting Data Approach [Volume 8, Issue 29, 2023, Pages 239-249]
GARCH A Study of the relationship between financial and commodity markets using STR regression [Volume 12, Issue 45, 2027, Pages 77-84]
GARCH-LSTM Bitcoin Price Volatility Prediction Using the GARCH-LSTM Model [Volume 12, Issue 46, 2027, Pages 123-132]
GDP Tax Policy and Economic Growth in the Developing and Developed Nations [Volume 4, Issue 14, 2019, Pages 5-25]
Gender Impact of Presence of Women in the Board on the Weakness of Internal Control [Volume 3, Issue 10, 2018, Pages 83-94]
Gender Sign Effect, Speedup – Delay Asymmetry and Gender Effect In the Tehran Stock Exchange [Volume 5, Issue 18, 2020, Pages 41-53]
Generalized Extreme Value Developing the Methods of the Performance Evaluation of VaR Models Using Fuzzy TOPSIS and Copula-ARIMA-GARCH Model [Volume 8, Issue 31, 2023, Pages 13-26]
Generalized Method of Moments Mathematical Nonlinear Modeling of Information Environment Risk Factor Pricing with Generalized Method of Moments (GMM) Approach in Tehran Stock Exchange [Volume 8, Issue 30, 2023, Pages 289-308]
Genetic algorithm Using the Imperialistic Competitive Algorithm Model in Bankruptcy Prediction and Comparison with Genetic Algorithm Model in Listed Companies of Tehran Stock Exchange [Volume 2, Issue 7, 2017, Pages 71-83]
Genetic algorithm A Comparative Study of the Prediction Stock Crash Risk by using Meta- Heuristic & Regression [Volume 3, Issue 9, 2018, Pages 63-77]
Genetic algorithm Feasibility study of using meta-heuristic algorithms on optimizing of the integrated risk in banking system [Volume 8, Issue 28, 2023, Pages 143-158]
Genetic algorithm Forecasting Tehran Price Index (TEPIX) Using Novel Meta-Heuristic Algorithms [Volume 8, Issue 28, 2023, Pages 185-216]
Genetic algorithm An Optimal Multi-price Simultaneous Estimation Approach Based on Deep Learning and Genetic Algorithms [Volume 10, Issue 38, 2025, Pages 61-72]
Genetic algorithm Accuracy and Interpretability in Hybrid Intelligent Algorithms in Rating the Effective Factors on Investment Firms in Various Crises [Volume 12, Issue 46, 2027, Pages 73-90]
Global Financial Crisis Investigating the Effect of Financial Distress on Tax Avoidance during the Global Financial Crisis in Companies Listed on Tehran Stock Exchange [Volume 3, Issue 9, 2018, Pages 41-51]
Gold Market Portfolio Risk Management in Oil, Gold, and Stock Markets Based on Dynamic Modeling and Targeted Risk Hedging [Volume 13, Issue 49, 2028, Pages 131-148]
Golem Theory Pygmalion Effect and Behavioral Bias of Independent Auditors: Grounded upon the Concept of Golem through Structural Equations [Volume 11, Issue 40, 2026, Pages 15-30]
Governance System Identifying and Prioritizing the Constituent Factors of the Governance System of Holdings Based on Risk Appetite [Volume 13, Issue 49, 2028, Pages 167-178]
Government Intervention An Overview on the Literature and History of Systemic Banking Crisis in Iran and Around the World [Volume 4, Issue 13, 2019, Pages 109-119]
Granger Causality Analysis of Dynamic Relations Amongst Oil and Gold Prices and TEPIX in Iran’s Economy Using SVAR-Asymmetric-BEKK-GARCH modle [Volume 11, Issue 41, 2026, Pages 139-152]
Granger Causality Causal Relationship between Permutation Entropy and Financial Market Crises: A Granger Causality Approach [(Articles in Press)]
Granger Causality Test Evaluating the effect of liquidity growth rate volatility and real interest rate uncertainty on the performance of the banking industry [Volume 11, Issue 41, 2026, Pages 195-204]
Graph Theories Using the Theory of Network in Finance [Volume 1, Issue 2, 2016, Pages 9-23]
Gravitational Research algorithm Comparison of the Accuracy of Black Hole Algorithms and Gravitational Research and the Hybrid Method in Portfolio Optimization [Volume 4, Issue 14, 2019, Pages 111-126]
Gray Analytic Hierarchy Process The Effect of Recognizing Managers' Behavioral Biases on Company Life Cycle Patterns; Using the Gray Analytic Hierarchy Process [Volume 6, Issue 23, 2021, Pages 129-150]
Gray Wolf Algorithm Feasibility study of using meta-heuristic algorithms on optimizing of the integrated risk in banking system [Volume 8, Issue 28, 2023, Pages 143-158]
Green Accounting Environmental Accounting: An Effort To Develop for Identifying and Ranking Green Accounting Indicators [Volume 8, Issue 30, 2023, Pages 309-323]
Green Accounting Investigating the Relationship between Financial Resilience and Green Accounting with the Mediating Role of Risk Control in Tehran Stock Exchange Companies [Volume 11, Issue 41, 2026, Pages 57-68]
Green Accounting Consequences Environmental Discourse Strategies and Green Accounting Consequences: Development of Agonism Theory [Volume 10, Issue 36, 2025, Pages 37-52]
Grounded Theory Designing a model of effective factors on operational budgeting system in the sport by resilient economy approach [Volume 5, Issue 19, 2020, Pages 57-70]
Grounded Theory A Model for Environmental Management Information Disclosure Requirement in Financial Reporting [Volume 6, Issue 20, 2021, Pages 67-82]
Grounded Theory The effect of using financial and accounting techniques on reducing financial toxicity [Volume 6, Issue 23, 2021, Pages 205-216]
Grounded Theory Providing a Micmac Analysis to Strengthen Sustainable Green Accounting Values of Capital Market Companies: Polar Matrix Analysis [Volume 7, Issue 24, 2022, Pages 133-158]
Grounded Theory Presenting accounting literacy model based on grounded theory [Volume 7, Issue 26, 2022, Pages 197-212]
Grounded Theory Provide a Financial Literacy Model in the Iranian Capital Market [Volume 8, Issue 28, 2023, Pages 121-132]
Grounded Theory Accountants and Auditors’ Spiritual Capital Pattern Planning Using Grounded Theory Approach [Volume 8, Issue 29, 2023, Pages 185-194]
Grounded Theory Conceptual Model of Failure of Tax Auditors’ Reports Based on Grounded Theory [Volume 8, Issue 30, 2023, Pages 61-74]
Grounded Theory Environmental Accounting: An Effort To Develop for Identifying and Ranking Green Accounting Indicators [Volume 8, Issue 30, 2023, Pages 309-323]
Grounded Theory Development and Assessment of a Business Intelligence-based Management Accounting Information System Model: A Structural Equation Modeling Approach [Volume 8, Issue 31, 2023, Pages 27-40]
Grounded Theory A Model for Promoting and Inhibiting Factors of Professional Success of Accountants [Volume 9, Issue 32, 2024, Pages 87-100]
Grounded Theory Modeling the Behavior of Individual Investors in the Stock Market Based on the Neuro-Finance Approach [Volume 9, Issue 32, 2024, Pages 101-112]
Grounded Theory Modeling The Consequences and Context Of Corruption From The Perspective Of Auditing Utilizing Grounded Theory [Volume 9, Issue 33, 2024, Pages 1-14]
Grounded Theory Financial Resilience model of entrepreneurial business and prioritization of components using Structural Equation Method [Volume 9, Issue 34, 2024, Pages 141-156]
Grounded Theory A mixed model of social and ethical components of corporate citizen financial reporting for the information needs of stakeholders: grounded theory [Volume 11, Issue 43, 2026, Pages 19-36]
Grounded Theory Explaining the components and efficiency indicators of blockchain technology in accounting and auditing units with the approach of foundational data theory [Volume 12, Issue 46, 2027, Pages 51-72]
Grounded Theory Identifying Opportunities and Challenges of AI-Based Decision-Making in Auditing Using the Grounded Theory Method [Volume 12, Issue 46, 2027]
Grounded Theory Highlighting the Role of Motivational Values in Auditors' Ethical [Volume 13, Issue 48, 2028, Pages 153-174]
Grounded Theory and Thematic analysis Developing a Model for Clean Production in Management Accounting Based on Grounded Theory and Thematic Analysis [Volume 9, Issue 35, 2024, Pages 173-188]
Growth Migration Predicting the Factors Affecting on the Migration of Growth Firms with Financial Health in the Tehran Stock Exchange by Using the Random Forest Method [Volume 6, Issue 23, 2021, Pages 81-92]
Growth Opportunities The Impact of behavioral Financial and Political Connections on Investment Efficiency with the Mediating Role of Growth Opportunities [Volume 6, Issue 23, 2021, Pages 217-227]
Gussian process regression Implementing machine learning methods in the prediction of the financial constraints of the companies listed on Tehran’s stock exchange [Volume 6, Issue 20, 2021, Pages 131-144]

H

Halo effect Developing mediating measures of personal characteristic and code of conducts on influence of halo effect on audit judgment [Volume 8, Issue 28, 2023, Pages 43-53]
Harmonization Iranian GAAP and IFRS: The history and current status of IAS/IFRS convergence process in Iran [Volume 1, Issue 3, 2016, Pages 55-66]
Harmony Search Forecasting Tehran Price Index (TEPIX) Using Novel Meta-Heuristic Algorithms [Volume 8, Issue 28, 2023, Pages 185-216]
Health Network Presenting a model to evaluate efficiency and improve step by step in the health care networks of Ahvaz Jundishapur University of Medical Sciences [Volume 7, Issue 25, 2022, Pages 57-64]
Hedge Portfolio Investigating the effect of conservatism on abnormal returns at the portfolio level [Volume 5, Issue 19, 2020, Pages 163-173]
Hedging Common Stocks as a Hedge Against Inflation through the Shares of Tehran Stock Exchange Member Companies [Volume 10, Issue 38, 2025, Pages 1-11]
Hedging strategy Portfolio Risk Management in Oil, Gold, and Stock Markets Based on Dynamic Modeling and Targeted Risk Hedging [Volume 13, Issue 49, 2028, Pages 131-148]
Herd behavior Modeling the effects of Tehran Stock Exchange investors' sentiment on stock price within a heterogeneous agent model [Volume 10, Issue 36, 2025, Pages 63-74]
Herding Impact of Herding on Buy & Hold, Momentum & Contrarian Strategy in Tehran Stock Exchange [Volume 4, Issue 15, 2019, Pages 1-12]
Hesaabdaaree Is Hesaabdaaree an Adequate Equivalent for Accounting? [Volume 1, Issue 4, 2016, Pages 1-11]
Heston switching copula model Predicting the Volatility Spillover in the Tehran Stock Exchange Market with Heston Switching Copula Model [Volume 11, Issue 42, 2026, Pages 39-56]
Heterogeneous agent model Modeling the effects of Tehran Stock Exchange investors' sentiment on stock price within a heterogeneous agent model [Volume 10, Issue 36, 2025, Pages 63-74]
Heuristic Behavior Identifying and categorizing of effective factors on individual investors behavior in Tehran’s stock market (Behavioral finance perspective) [Volume 4, Issue 16, 2019, Pages 105-117]
Hierarchical TOPSIS Method Designing the Model of Financial Statement Transparency Based on the Hierarchical TOPSIS Method [Volume 6, Issue 22, 2021, Pages 91-106]
High and Low Quality of Voluntary Disclosure The relationship of companies' environmental sustainability performance and the level of information voluntary disclosure quality [Volume 7, Issue 26, 2022, Pages 1-13]
High Frequency Data Realized Volatility in Noisy Prices: a MSRV approach [Volume 2, Issue 5, 2017, Pages 31-38]
High Frequency Data Time-Varying Modeling of Systematic Risk: using High-Frequency Characterization of Tehran Stock Exchange [Volume 2, Issue 8, 2017, Pages 47-61]
Historical Simulation Comparison of Performance of Traditional Value at Risk Models with Switching Model in Tehran Stock Exchange [Volume 3, Issue 10, 2018, Pages 57-68]
Hofstede cultural framework The influence of culture on investors' financial decision-making styles and unplanned decisions to avoid uncertainty, power distance [Volume 8, Issue 30, 2023, Pages 19-30]
Holding Companies Identifying and Prioritizing the Constituent Factors of the Governance System of Holdings Based on Risk Appetite [Volume 13, Issue 49, 2028, Pages 167-178]
Holding Company Providing a framework for identifying and assessing the risks faced by subsidiaries in holdings: Emphasizing on the Impact of the parent company's strategies [Volume 7, Issue 27, 2022, Pages 61-76]
Honest Reporting Investigating the Mediating Effect of Timeliness on the Relationship between Mental Health and Perfectionism on Honest Financial Reporting [Volume 8, Issue 29, 2023, Pages 81-92]
Household Religious Cost Estimation of Money Demand Function in Iran Including Households Religious Costs: A NARDL Approach [Volume 4, Issue 15, 2019, Pages 127-132]
Household Religious Cost An Estimation of Iran Money Demand Function Considering Asymmetric Effects of Exchange Rate and Household Religious Costs [Volume 8, Issue 30, 2023, Pages 395-400]
Human Capital A Study on Relationship between Intellectual Capital and Refined EVA in Insurance Companies as Member of Tehran Stock Exchange [Volume 3, Issue 9, 2018, Pages 91-101]
Human Capital Value added Intellectual coefficient and its elements influence on the economic growth and development of Iranian food industries [Volume 9, Issue 32, 2024, Pages 113-122]
Hybrid Algorithm Comparison of the Accuracy of Black Hole Algorithms and Gravitational Research and the Hybrid Method in Portfolio Optimization [Volume 4, Issue 14, 2019, Pages 111-126]

I

Identity Conflict Effect of identity conflict and multiple identity on paradox of embedded agency in management accountants [Volume 7, Issue 25, 2022, Pages 141-149]
IFRS Iranian GAAP and IFRS: The history and current status of IAS/IFRS convergence process in Iran [Volume 1, Issue 3, 2016, Pages 55-66]
IFRS Formulating Accounting Regulations with the Approach of Political Intellectual Schools and their Impact on User Behavior [Volume 6, Issue 22, 2021, Pages 1-19]
IFRS standard A Review Of International Financial Reporting Standards In Iran And Its Effect On The Quality Of Accounting Financial Statements [Volume 10, Issue 39, 2025, Pages 119-138]
IMC Model Design of an IMC Model for Financial Services [Volume 6, Issue 21, 2021, Pages 93-109]
Imperialist Competitive Algorithm Using the Imperialistic Competitive Algorithm Model in Bankruptcy Prediction and Comparison with Genetic Algorithm Model in Listed Companies of Tehran Stock Exchange [Volume 2, Issue 7, 2017, Pages 71-83]
Implementing web-based financial reporting Implementing a Financial Reporting Model under the Web-Based Financial Reporting [Volume 9, Issue 33, 2024, Pages 175-190]
Improvement of the production performance cycle Identifying and determining the priority of financial supply chain optimization indicators for production improvement with using Hopfield artificial neural network [Volume 10, Issue 36, 2025, Pages 297-312]
Income Smoothing Income Smoothing, Investor Reaction and Earnings Persistence [Volume 3, Issue 11, 2018, Pages 23-31]
Independence of board of directors The Effect of the Characteristics of Board of Directors on Real Earnings Management [Volume 2, Issue 6, 2017, Pages 57-69]
Independent Audit Supervision Explanation of supervisory indicators of audit committees [Volume 8, Issue 29, 2023, Pages 285-296]
Indicators Explaining the components and efficiency indicators of blockchain technology in accounting and auditing units with the approach of foundational data theory [Volume 12, Issue 46, 2027, Pages 51-72]
Individual characteristics Investigating relationship between negotiation techniques and quality of audit services with emphasis on mediating role of individual characteristics [Volume 8, Issue 28, 2023, Pages 133-141]
Individual characteristics Providing a Prediction Model of Investment Decision Based on the Individual Characteristics of Investors using Artificial Intelligence [Volume 11, Issue 42, 2026, Pages 161-180]
Individual Investors Analysis of investor financial behavior based on Behavioral fluctuations with Delphi approach [Volume 6, Issue 20, 2021, Pages 121-130]
Individual Investors Identifying factors influencing the willingness to invest in the Stocks, Emphasizing the role of marketing factors on individual purchase [Volume 11, Issue 42, 2026, Pages 207-226]
Individual Investors' Behavior Modeling the Behavior of Individual Investors in the Stock Market Based on the Neuro-Finance Approach [Volume 9, Issue 32, 2024, Pages 101-112]
Industry Competition (IC) Examining the Moderating Effect of Industry Competition on Relationship between Privatization, Financial Performance and Using of Management Accounting Tools in TSE [Volume 1, Issue 3, 2016, Pages 87-100]
Industry Follower Companies Earnings management of follower companies in response to the reporting of leading industry companies fraudulently [Volume 8, Issue 29, 2023, Pages 251-270]
Industry Leading Companies Earnings management of follower companies in response to the reporting of leading industry companies fraudulently [Volume 8, Issue 29, 2023, Pages 251-270]
Inflation Study of the Relationship between Inflation Rate and Bank Interest Rate in the Iranian Economy [Volume 4, Issue 15, 2019, Pages 133-144]
Inflation Common Stocks as a Hedge Against Inflation through the Shares of Tehran Stock Exchange Member Companies [Volume 10, Issue 38, 2025, Pages 1-11]
Information Ambiguity-Aversion Earnings Announcement Premium and Information Ambiguity [Volume 5, Issue 18, 2020, Pages 153-165]
Information and management systems The Effects of Intra- and Extra-Organizational Factors on Management Accounting Practices in the Privatization Processes: Evidence from Iran [Volume 4, Issue 15, 2019, Pages 97-113]
Information Content Corporate Profitability and its Connection to Liquidity Growth and Stock Return [Volume 8, Issue 31, 2023, Pages 117-130]
Information Economy The Impact of Organizational Culture on Voluntary Disclosure (Evidence from Tehran Stock Exchange) [Volume 2, Issue 6, 2017, Pages 23-36]
Information Presentation Format Moderating the impact of information presentation format on the relationship between emotional intelligence and judgment decision-making quality of investors [Volume 10, Issue 39, 2025, Pages 19-36]
Information Quality Adopting Blockchain Technology to Improve Financial Reporting by Using the Technology Acceptance Model (TAM) [Volume 6, Issue 22, 2021, Pages 155-171]
Information risk Mathematical Nonlinear Modeling of Information Environment Risk Factor Pricing with Generalized Method of Moments (GMM) Approach in Tehran Stock Exchange [Volume 8, Issue 30, 2023, Pages 289-308]
Information Technology Information Technology for Project Cost Management (Case study: Soufian Cement Co, Iran) [Volume 4, Issue 16, 2019, Pages 39-49]
Information Technology The Challenges and Prospects of Knowledge Gap for Accounting Practitioners in Emerging Economies [Volume 5, Issue 19, 2020, Pages 1-10]
Information Technology The future of the audit profession in Iran with a scenario approach [Volume 8, Issue 30, 2023, Pages 233-244]
Information technology governance The Impact of Business-IT Coordination Culture on the Performance of Accounting Information Systems Considering the Dynamics of the Environment [Volume 6, Issue 21, 2021, Pages 39-51]
Informed Investors The Behavioral Bias of Informed Investors and Future Stock Returns [Volume 9, Issue 35, 2024, Pages 131-142]
Informed Traders Comparing the Informed and Noise Investors’ Perception of the Tone of Financial Statements and Its Impact on Stock Returns: A Text-Mining Approach [Volume 9, Issue 35, 2024, Pages 157-172]
Infrastructure Asset Management The Role of Infrastructure Asset Valuation in Infrastructure Asset Management and Sustainable Development.. [Volume 10, Issue 36, 2025, Pages 95-104]
Infrastructure Asset Valuation The Role of Infrastructure Asset Valuation in Infrastructure Asset Management and Sustainable Development.. [Volume 10, Issue 36, 2025, Pages 95-104]
Institutional Blockholders Information Efficiency and Default Risk of TSE Llisted Companies; Mediation of Institutional Blockholders [Volume 12, Issue 46, 2027, Pages 133-150]
Institutional Ownership Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership [Volume 5, Issue 17, 2020, Pages 95-106]
Institutional Ownership Corporate Governance and Audit Opinion Shopping: Evidence from Iran [Volume 6, Issue 21, 2021, Pages 13-22]
Institutional theories Evaluation of Corporate Governance Practices in Emerging Markets (A case study of Nigerian Banking Industry) [Volume 1, Issue 3, 2016, Pages 1-27]
Institutional Theory Modeling Factors Affecting the Application of Management Accounting Techniques In Small and Medium Enterprises Using Fuzzy Cognitive Mapping [Volume 6, Issue 23, 2021, Pages 113-127]
Insurance Industry Designing an Analytical Model to Determine the Factors Affecting Insurer Churn by Neural Network Technique [Volume 5, Issue 19, 2020, Pages 85-98]
Insurance Industry Measurement of damage to scale based on data envelopment analysis: A case study in Saman insurance company [Volume 8, Issue 30, 2023, Pages 187-200]
Insurance Stock Price Value at Risk Estimation using the Kappa Distribution with Application to Insurance Data [Volume 4, Issue 14, 2019, Pages 91-100]
Integrated Reporting Designing and Explaining the Pattern for Web-Based Integrated Reporting (with Reporting of corporate citizenship Approach) [Volume 8, Issue 28, 2023, Pages 13-29]
Integrated Reporting Designing the Model of Financial Statement Transparency Based on the Hierarchical TOPSIS Method [Volume 6, Issue 22, 2021, Pages 91-106]
Intellectual Capital A Study on Relationship between Intellectual Capital and Refined EVA in Insurance Companies as Member of Tehran Stock Exchange [Volume 3, Issue 9, 2018, Pages 91-101]
Intellectual Capital Investigating the Effect of Intellectual Capital on Stickiness of Companies' Operation Expenses [Volume 7, Issue 24, 2022, Pages 117-132]
Intellectual Capital Value added Intellectual coefficient and its elements influence on the economic growth and development of Iranian food industries [Volume 9, Issue 32, 2024, Pages 113-122]
Intellectual Capital The relationship between auditor characteristics with intellectual capital and knowledge-based economy [Volume 10, Issue 37, 2025, Pages 17-30]
Intellectual Capital Impact of Intellectual Capital Factors on Competitive Capability Derived from Market Share and Stock Prices of Companies (Role of Moderating Factors) [Volume 11, Issue 41, 2026, Pages 69-78]
Intellectual Capital Developing a Financial Performance Evaluation Model for Companies with a Focus on Audit Committee Structure [Volume 13, Issue 49, 2028, Pages 233-258]
Intelligent Financial Monitoring The Impact of Artificial Intelligence Algorithms on Financial Fraud Detection and Prevention: The Moderating Role of Internal Control Systems [Volume 12, Issue 47, 2027, Pages 93-110]
Interactive Approach The Impact of Management Control Systems on Contemporary Management Accounting Practices in the Public Sector [Volume 4, Issue 13, 2019, Pages 39-50]
Interest rate Liquidity risk and credit risk on the stability of public and private banks: considering government debt, inflation rate, and interest rate [Volume 12, Issue 46, 2027, Pages 13-30]
Interest Rate Risk Providing an operational technique for hedging interest rate risk with debt issues in Iran [Volume 8, Issue 30, 2023, Pages 377-394]
Intermarket Dependencies Dependencies and Volatility Spillovers between Stock Markets and Futures Markets using Time-Varying Conditional Copula Models and Multivariate GARCH [Volume 13, Issue 48, 2028, Pages 61-80]
Internal audit Presenting the Structural Model of Factors Affecting the Quality of Internal Audit in the Framework of the Corporate Governance System [Volume 9, Issue 34, 2024, Pages 157-171]
Internal audit Presenting the model of internal audit in Iran with a pathological approach [Volume 12, Issue 44, 2027, Pages 43-66]
Internal audit Identifying and Ranking Weaknesses in Municipalities' Internal Auditing [Volume 13, Issue 49, 2028, Pages 119-130]
Internal Audit quality Internal Audit, Board of Directors and Financial Reporting Quality [Volume 2, Issue 8, 2017, Pages 63-75]
Internal Audit quality Identifying Criteria of Internal Audit Quality for Iranian listed Companies [Volume 8, Issue 28, 2023, Pages 55-74]
Internal Audit Supervision Explanation of supervisory indicators of audit committees [Volume 8, Issue 29, 2023, Pages 285-296]
Internal Audit Weaknesses Identifying and Ranking Weaknesses in Municipalities' Internal Auditing [Volume 13, Issue 49, 2028, Pages 119-130]
Internal components Explanation and validation of the audit quality improvement model with the approach of focusing on internal and external components in Iran [Volume 7, Issue 25, 2022, Pages 29-43]
Internal Control Corporate Social Performance and Internal Control [Volume 1, Issue 4, 2016, Pages 81-87]
Internal Control Impact of Presence of Women in the Board on the Weakness of Internal Control [Volume 3, Issue 10, 2018, Pages 83-94]
Internal Control The effect of remuneration of directors on the quality of reporting [Volume 7, Issue 25, 2022, Pages 45-55]
Internal Control Impact of Internal Control Regulations on the Financial Reporting Quality [Volume 10, Issue 38, 2025, Pages 41-60]
Internal Controls Social trust and accounting conservatism with emphasis on the role of internal control [Volume 9, Issue 33, 2024, Pages 59-68]
Internal Controls Supervision Explanation of supervisory indicators of audit committees [Volume 8, Issue 29, 2023, Pages 285-296]
Internal Control System The Role of Internal Control System in Improving Service Quality of Privatized Governmental Banks through Exploratory Approach [Volume 5, Issue 17, 2020, Pages 145-158]
Internal Control System An Empirical Analysis on Effects of Internal Control System on Tax Revenue Audit Performance; Evidence from Ethiopian Ministry of Revenue South and Southwestern Districts [Volume 5, Issue 18, 2020, Pages 13-20]
Internal Control System Providing a model of internal control system to reduce financial violations and improve administrative health in Guilan Social Security Organization [Volume 7, Issue 26, 2022, Pages 173-185]
Internal Control Weakness The Effect of Internal Control Weakness on Investment Efficiency of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 7, 2017, Pages 25-31]
Internal Information Shocks Impact of Internal and External Information Shocks on the Value Relevance of Dividend Policy [Volume 6, Issue 23, 2021, Pages 15-23]
Internal-organizational factors The Effects of Intra- and Extra-Organizational Factors on Management Accounting Practices in the Privatization Processes: Evidence from Iran [Volume 4, Issue 15, 2019, Pages 97-113]
Internal orientation Analysis of the non-financial value creation mechanisms of venture capitalists for start-up companies [Volume 10, Issue 36, 2025, Pages 232-242]
International Accounting Phenomenology of the accounting situation in Afghanistan [Volume 7, Issue 24, 2022, Pages 59-76]
International Financial Reporting Standards Identification and investigation of the relationships between the indicators influenced by the application of international financial reporting standards by Iranian banks in the resistance economy framework [Volume 8, Issue 30, 2023, Pages 31-43]
International Financial Reporting Standards (IFRS) A Model for Environmental Management Information Disclosure Requirement in Financial Reporting [Volume 6, Issue 20, 2021, Pages 67-82]
International financial transfers Designing Key Performance and Risk Indicators (KPI/KRI) for a Five-Layer Framework of International Financial Transfers and Proposing an Automatable Management Monitoring Model [Volume 13, Issue 49, 2028, Pages 219-232]
International Standard No. 701 Professional and Non-professional Investors’ Opinion on Critical Audit Matters in the Auditor's Report [Volume 9, Issue 33, 2024, Pages 29-42]
Interpersonal trust Determination the Impact Professional Skepticism and Interpersonal Trust, with Considering the of Organizational Behavior Characteristics on Auditors Job Durability [Volume 5, Issue 17, 2020, Pages 115-132]
Interpretive structural analysis Identifying Criteria of Internal Audit Quality for Iranian listed Companies [Volume 8, Issue 28, 2023, Pages 55-74]
Interpretive Structural Modeling Designing a Model of Factors Affecting in Tax Avoidance Using the Interpretive Structural Modeling(ISM) [Volume 7, Issue 24, 2022, Pages 1-12]
Interpretive Structural Modeling Interpretive Structural Modeling of Corporate Social Responsibility Indicators [Volume 9, Issue 32, 2024, Pages 53-70]
Interpretive Structural Modeling (ISM), Mixed approach The Impact of Macroeconomic Variables on the Money and Capital Markets using a Multilevel Model with a Future Studies and Multi-Criteria Decision Making Approach [Volume 11, Issue 40, 2026, Pages 53-70]
Intervening Conditions Prioritize the challenges of the Social Security Organization in the field of resources and expenditures [Volume 7, Issue 26, 2022, Pages 53-62]
Inventory Improved Profitability and Competition in Two Level Supply Chain by Non-Cooperative Games [Volume 3, Issue 11, 2018, Pages 59-70]
Investment behavior Explanation of the Role of Investors’ Emotional Inclination and the Disclosure Quality on the Investment Behavior of Firms Listed on Tehran Stock Exchange [Volume 9, Issue 33, 2024, Pages 151-162]
Investment behavior The effect of corporate governance system on the relationship between profit manipulation and investment behavior using the autoregressive distributional lag (ARDL) model. [Volume 9, Issue 35, 2024, Pages 119-130]
Investment Companies Pricing Approaches for Investment Companies [Volume 3, Issue 11, 2018, Pages 71-79]
Investment Efficiency The Effect of Internal Control Weakness on Investment Efficiency of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 7, 2017, Pages 25-31]
Investment Efficiency Accounting Information Quality, Investment Efficiency, and Auditor Specialization [Volume 6, Issue 23, 2021, Pages 1-13]
Investment Efficiency The Impact of behavioral Financial and Political Connections on Investment Efficiency with the Mediating Role of Growth Opportunities [Volume 6, Issue 23, 2021, Pages 217-227]
Investment Efficiency Surveying the relationship between investment efficiency and financial constraints and corporate governance applying structural equations modeling [Volume 8, Issue 30, 2023, Pages 275-288]
Investment Firms Accuracy and Interpretability in Hybrid Intelligent Algorithms in Rating the Effective Factors on Investment Firms in Various Crises [Volume 12, Issue 46, 2027, Pages 73-90]
Investment horizons test Investigating the Effect of Excess Stock Returns Volatility on Investors’ Heterogeneous Perceptions: Investment Horizons Test [Volume 6, Issue 20, 2021, Pages 53-66]
Investment Intention Analysis of the importance of performance (IPMA) with the approach of integrating the five-factor model of personality and planned behavior on the investment intention of small shareholders in the stock market [Volume 11, Issue 42, 2026, Pages 149-160]
Investor confidence Shareholder Wealth Effects of MANAGEMENT Regulatory COMPLIANCE [Volume 1, Issue 1, 2016, Pages 25-40]
Investor decision-making Designing an Investor Decision-Making Model in the Tehran Stock Exchange Based on Quantum Probability Theory [Volume 13, Issue 49, 2028, Pages 149-156]
Investor decision-making style The influence of culture on investors' financial decision-making styles and unplanned decisions to avoid uncertainty, power distance [Volume 8, Issue 30, 2023, Pages 19-30]
Investor Reaction Income Smoothing, Investor Reaction and Earnings Persistence [Volume 3, Issue 11, 2018, Pages 23-31]
Investors Investigating the Relationship between Religious Attitude and Perceptual Errors in Stock Exchange Investors [Volume 2, Issue 5, 2017, Pages 39-50]
Investors' Emotional Behavior Investigation of the Information Content of Investors' Emotional Behavior and Financial Reporting Quality with Emphasis on the Role of Capital Structure and Free Float [Volume 6, Issue 21, 2021, Pages 1-12]
Investors’ Emotional Features Explanation of the Role of Investors’ Emotional Inclination and the Disclosure Quality on the Investment Behavior of Firms Listed on Tehran Stock Exchange [Volume 9, Issue 33, 2024, Pages 151-162]
Investor sentiments, Economic sanctions, Shareholder ownership structure, Level of investment Investigating the Asymmetric Effects of Investor Sentiments, Economic Sanctions and Shareholders' Ownership Structure on The Level of Investment in Iran's Stock Exchange: Quantile Regression Approach [Volume 12, Issue 47, 2027, Pages 137-146]
Investors' financial behavior The effect of word-of-mouth communication and specialized characteristics on the financial behavior of investors: with the mediating role of demographic factors in emerging markets [Volume 12, Issue 44, 2027, Pages 97-112]
Investors’ heterogeneous perceptions Investigating the Effect of Excess Stock Returns Volatility on Investors’ Heterogeneous Perceptions: Investment Horizons Test [Volume 6, Issue 20, 2021, Pages 53-66]
Investors’ organizational trust Investors' organizational trust and firm's combined performance: investigating of reciprocal relationship [Volume 9, Issue 35, 2024, Pages 325-337]
Investors’ Response Asymmetry Earnings Announcement Premium and Information Ambiguity [Volume 5, Issue 18, 2020, Pages 153-165]
Investors' sentiment Modeling the effects of Tehran Stock Exchange investors' sentiment on stock price within a heterogeneous agent model [Volume 10, Issue 36, 2025, Pages 63-74]
Investors ‘Trading Behavior Trading behavior of investors in the stock market under the conditions of adherence to social responsibility and behavioral biases [Volume 10, Issue 36, 2025, Pages 191-208]
IPC Assessment of Iranian Petroleum Contracts Effectiveness: A Comparative Risk Analysis Approach Using Monte Carlo Simulation [Volume 9, Issue 32, 2024, Pages 71-86]
IQ Explaining the relationship between IQ and a variety of Earnings Management emphasizing Managers’ Narcissism [Volume 7, Issue 24, 2022, Pages 45-57]
Iran The Impact of Propagating Management Accounting Innovations on Organizational Culture [Volume 4, Issue 13, 2019, Pages 1-9]
Iran Identifying the Risk Factors Affecting Banking Fraud by Delphi Method (Case Study: Resalat Bank of Isfahan Province) [Volume 6, Issue 22, 2021, Pages 173-187]
Iran Financial Openness and Market Liquidity Level in Financial Markets [Volume 8, Issue 28, 2023, Pages 31-42]
Iran An Analytical Examination of the Degree of Capital Mobility in Iran Reappraisal of Feldstein-Horioka Relationship [Volume 8, Issue 31, 2023, Pages 87-102]
Iran Financial Inclusion and Banking Sector Performance: Evidence from Quantile Panel Regression in Iran [Volume 12, Issue 46, 2027, Pages 1-12]
Iran Capital Market A bi-level optimization heuristic for solving portfolio selection problem [Volume 11, Issue 41, 2026, Pages 123-138]
Iranian Capital Market Reputation Risk Management in the Framework of Enterprise Risk Management: Evidences from an Active Financial Institution in the Capital Market of Iran [Volume 3, Issue 10, 2018, Pages 1-13]
Iranian insurance companies Evaluating the Performance of Iranian Insurance Companies Using Efficiency Measurement Method Based on Modified Slack-Based Measure in The Network Data Envelopment Analysis Approach [Volume 8, Issue 29, 2023, Pages 25-41]
Iranian universities Balance Scorecard Systems: Designing and implementing (A case study: Shiraz University) [Volume 1, Issue 1, 2016, Pages 63-69]
Iran Khodro Company Transmission of Oscillation of Users’ Production Content and Efficiency Rate of the Shares of Iran Khodro Company in Tehran Stock Exchange [Volume 11, Issue 41, 2026, Pages 33-40]
Islamic Fintech (I-Fintech) Designing a Model of Digital Finance Development Based on I-Fintech: Towards a Roadmap for the Islamic Digital Economy [Volume 11, Issue 42, 2026, Pages 131-148]
ISM Asset-Liability Management and Liquidity Trap (Case Study: Credit Institute for Development) [Volume 4, Issue 13, 2019, Pages 11-24]
ISM Interpretive Structural Modeling of Factors Affecting the Quality of Auditors' Work Life (Case Study: Auditing Institutions in Tehran) [Volume 10, Issue 37, 2025, Pages 105-122]
ISM modeling Designing an Investor Decision-Making Model in the Tehran Stock Exchange Based on Quantum Probability Theory [Volume 13, Issue 49, 2028, Pages 149-156]
ISO 14001 The Utility of Applying Environmental Management Accounting Techniques and Prioritizing them Using the AHP method in Companies with ISO 14001 in Iran [Volume 4, Issue 13, 2019, Pages 69-84]

K

Kappa distribution Value at Risk Estimation using the Kappa Distribution with Application to Insurance Data [Volume 4, Issue 14, 2019, Pages 91-100]
Key drivers Future research on the Use of Python in Accounting and Financial Reporting Profession by Applying a Scenario Writing Approach [Volume 12, Issue 46, 2027, Pages 31-49]
Key performance and risk indicators Designing Key Performance and Risk Indicators (KPI/KRI) for a Five-Layer Framework of International Financial Transfers and Proposing an Automatable Management Monitoring Model [Volume 13, Issue 49, 2028, Pages 219-232]
Keywords: audit report tone The Relationship between the Auditor's Report Tone and Audit Market Competition [Volume 8, Issue 30, 2023, Pages 109-120]
Keywords: Behavioral Financial The Impact of behavioral Financial and Political Connections on Investment Efficiency with the Mediating Role of Growth Opportunities [Volume 6, Issue 23, 2021, Pages 217-227]
Keywords: corporate governance A mixed model of social and ethical components of corporate citizen financial reporting for the information needs of stakeholders: grounded theory [Volume 11, Issue 43, 2026, Pages 19-36]
Keywords: Credit Risk and Illiquidity Risk The Effect of Corporate Governance System Theory Tools on Financial Risk Using Generalized Method of Moments (GMM) [Volume 7, Issue 27, 2022, Pages 187-199]
Keywords: Crisis Banking Crisis Prediction Modeling with Bayesian Model Averaging Approach [Volume 7, Issue 27, 2022, Pages 219-240]
Keywords: digital transformation Optimizing open banking in the age of digital transformation by the metaheuristic algorithms of the Firefly &FMO [Volume 9, Issue 32, 2024, Pages 123-142]
Keywords: economic conditions Prioritize the challenges of the Social Security Organization in the field of resources and expenditures [Volume 7, Issue 26, 2022, Pages 53-62]
Keywords: ethics IMPACT OF DEMOGRAPHIC FACTORS ON ETHICAL COMPLIANCE AMONGST PROFESSIONAL ACCOUNTANTS IN NIGERIA [Volume 9, Issue 35, 2024, Pages 207-220]
Keywords: Financial Identifying the Financial, Economic and Structural Components Effective in Preventing Financial Frauds [Volume 10, Issue 36, 2025, Pages 255-278]
Keywords: Financial Reporting Fraud Earnings management of follower companies in response to the reporting of leading industry companies fraudulently [Volume 8, Issue 29, 2023, Pages 251-270]
Keywords: Fiscal Discipline Identifying and Explaining the Factors Affecting the Fiscal Discipline of Companies Accepted in Tehran Stock Exchange Using Artificial Neural Network [Volume 6, Issue 21, 2021, Pages 65-78]
Keywords: Gamification Exploring the Impact of Implementing Gamification on the Work engagement of Accountants [Volume 11, Issue 40, 2026, Pages 171-184]
Keywords: Information Content Investigation of the Information Content of Investors' Emotional Behavior and Financial Reporting Quality with Emphasis on the Role of Capital Structure and Free Float [Volume 6, Issue 21, 2021, Pages 1-12]
Keywords: Internal Control System The role of internal control system in improving service quality of privatized governmental banks through exploratory approach [Volume 5, Issue 19, 2020, Pages 71-84]
Keywords: management ability Investigating the Impact of Management Characteristics on Final Value of Cash Considering the Components of Management Ability, Management Over confidence, and CEO's financial Expertise [Volume 7, Issue 27, 2022, Pages 1-18]
Key words: "market timing" Determining a model to improve the performance of capital market specialists in the Tehran Stock Exchange using the fuzzy A N P method [Volume 10, Issue 36, 2025, Pages 105-124]
Keywords: mental structure of auditors The effect of auditors' mental structure on the independent auditor's work process with emphasis on the mediating role of continuous auditing [Volume 9, Issue 34, 2024, Pages 23-39]
Keywords: Modernity Financial Accounting Development and Modernity [Volume 10, Issue 36, 2025, Pages 209-222]
Keywords: resilience Identifying and prioritizing financial resilience strategies of financial technological business with a risk management approach [Volume 10, Issue 36, 2025, Pages 279-296]
Keywords Self-fulfilling Prophecy Self-Fulfilling Prophecy and Auditors Behavioral Inertia: An interpretation based on Peugeot's Philosophical Theory [Volume 7, Issue 27, 2022, Pages 47-60]
Keywords: Self-fulfilling Prophecy The effect of Self-fulfilling Prophecy on Developing Auditors' Ethical characteristics [Volume 7, Issue 27, 2022, Pages 201-217]
Keywords: Self-fulfilling Prophecy Self-Fulfilling Prophecy and Bias of Independent Auditors: Based on the Concept of Galatea through Structural Equations [Volume 11, Issue 41, 2026, Pages 15-32]
Keywords: tax capacity Estimating the Tax Capacity of E-Commerce Sector: Evidence from Iran’s Data [Volume 9, Issue 32, 2024, Pages 143-160]
Keywords: The Pygmalion Effect Pygmalion Effect and Behavioral Bias of Independent Auditors: Grounded upon the Concept of Golem through Structural Equations [Volume 11, Issue 40, 2026, Pages 15-30]
KMV model Finding Default Barrier and Optimal Cutoff Rate in KMV Structural Model based on the best Ranking of Companies [Volume 2, Issue 8, 2017, Pages 35-45]
Knowledge-Based and Start-up Companies Designing the acquisition and integration model of knowledge-based and start-up companies using fuzzy method [Volume 8, Issue 30, 2023, Pages 217-232]
Knowledge-based economy Designing a Valuation Model for Petroleum Startups [Volume 3, Issue 12, 2018, Pages 95-107]
Knowledge-based economy The relationship between auditor characteristics with intellectual capital and knowledge-based economy [Volume 10, Issue 37, 2025, Pages 17-30]
Knowledge gap The Challenges and Prospects of Knowledge Gap for Accounting Practitioners in Emerging Economies [Volume 5, Issue 19, 2020, Pages 1-10]
Knowledge Management (KM) processes The Role of Transformational Leadership in Auditor Knowledge Management and Judgment Processes [Volume 10, Issue 38, 2025, Pages 127-138]
Kohlberg's Moral Development Theory Highlighting the Role of Motivational Values in Auditors' Ethical [Volume 13, Issue 48, 2028, Pages 153-174]
Kohonen network A Heuristic Model for Predicting Bankruptcy [Volume 2, Issue 5, 2017, Pages 1-7]
KPI/KRI Designing Key Performance and Risk Indicators (KPI/KRI) for a Five-Layer Framework of International Financial Transfers and Proposing an Automatable Management Monitoring Model [Volume 13, Issue 49, 2028, Pages 219-232]
Kuzo model Presenting the Structural Model of Factors Affecting the Quality of Internal Audit in the Framework of the Corporate Governance System [Volume 9, Issue 34, 2024, Pages 157-171]

L

Language Is Hesaabdaaree an Adequate Equivalent for Accounting? [Volume 1, Issue 4, 2016, Pages 1-11]
Language and Graph Analytics The Impact of Artificial Intelligence Algorithms on Financial Fraud Detection and Prevention: The Moderating Role of Internal Control Systems [Volume 12, Issue 47, 2027, Pages 93-110]
Law Reasons for the Gap between Declared and Assessed Taxable Incomes of Manufacturing Companies Listed on Tehran Stock Exchange [Volume 8, Issue 29, 2023, Pages 297-310]
Leadership Styles Evaluation of the Organizational Efficiency of Audit Firms Based on Leadership Style [Volume 6, Issue 22, 2021, Pages 45-67]
Lean accounting Value stream costing Perceived ease of use Value Stream Costing using a New Theory: Technology Acceptance Model [Volume 4, Issue 15, 2019, Pages 115-126]
Legitimate Algorithm Analyzing the Relationship between Social and Professional Identity Characteristics of the Audit Committee and the Steering System on the Quality of Financial Reporting: A Legal Oriented Artificial Approach [Volume 6, Issue 21, 2021, Pages 129-145]
Level of forward-looking information disclosure The Effects of Forward-looking Information Disclosure on Future Profitability of Firms [Volume 8, Issue 30, 2023, Pages 153-164]
Leverage Income from Asset sales, Earnings Change, and Leverage [Volume 1, Issue 3, 2016, Pages 79-85]
Leverage Interaction between leverage, Dividends and profitability: Simultaneous model approach [Volume 6, Issue 22, 2021, Pages 135-153]
Leverage The Role of Financial Position and Leverage in Cash Holdings Adjustment Speed Using the Dummy Variable and Dynamic Threshold Models [Volume 8, Issue 29, 2023, Pages 271-283]
Life Cycle Analysis of life cycle stages and implementation of product life cycle costing in Hormozgan Gas Company [Volume 9, Issue 33, 2024, Pages 139-150]
Life Cycle Investigating the relationships between components of social responsibility and life cycle stages Fuzzy Analytic Hierarchy Process (FAHP) and Multi-Criteria Fuzzy Analytical Network Process (FANP) In companies listed on the Tehran Stock Exchange [Volume 9, Issue 34, 2024, Pages 183-197]
Light Gradient Boosting Machine (LGBM) A comparative study of the performance of Stock trading strategies based on LGBM and CatBoost algorithms. [Volume 7, Issue 26, 2022, Pages 63-75]
Liquidity Growth Rate Evaluating the effect of liquidity growth rate volatility and real interest rate uncertainty on the performance of the banking industry [Volume 11, Issue 41, 2026, Pages 195-204]
Liquidity management A Hybrid Neural Network based Model for Liquidity Management in Bank Branches [Volume 10, Issue 39, 2025, Pages 37-54]
Logit model Forecasting Credit Risk in Banks Listed on Tehran Stock Exchange [Volume 1, Issue 3, 2016, Pages 29-45]
Logit model and Z Altman Investigating the Risk of Paying Loans to Public and Private Companies Using the Logit Model and Comparing it with Altman Z (Case Study: A Private Bank in Iran) [Volume 3, Issue 11, 2018, Pages 33-41]
Logit Regression Designing a proper model and software program to evaluate and predict credit risk of small and medium‑sized enterprises in commercial banks [Volume 8, Issue 31, 2023, Pages 1-12]
Long short-term memory (LSTM) Presenting the early warning model of financial systemic risk in Iran's financial market using the LSTM model [Volume 11, Issue 42, 2026, Pages 29-38]
Long Short Term Memory (LSTM) A Hybrid Model for Portfolio Optimization Based on Stock Price Forecasting with LSTM Recurrent Neural Network using Multi-Criteria Decision Making Techniques and Mean-CVaR [Volume 9, Issue 35, 2024, Pages 1-14]
Long-term performance of commercial bank Evaluating Long-term Performance of Commercial Banks from Sustainable Competitive Advantage Perspective, Focusing on Role of Management Efficiency: Comparison of Iranian Private and Public Banks [Volume 7, Issue 24, 2022, Pages 251-264]
Loss Distribution Economic Capital Evaluation Using two Approaches of Structural Models: Taking Fluctuating Asset Correlations into Account Versus Classical Merton Model [Volume 8, Issue 30, 2023, Pages 177-186]
LP-pemetric Method optimizing a multi-objective model to determine the optimal extent of voluntary information disclosure [Volume 7, Issue 27, 2022, Pages 31-45]
LSTM An Optimal Multi-price Simultaneous Estimation Approach Based on Deep Learning and Genetic Algorithms [Volume 10, Issue 38, 2025, Pages 61-72]

M

M41 Analyzing Threshold Effects of Dividend per Share on Financial Return in TSE-Listed Companies [Volume 10, Issue 37, 2025, Pages 89-104]
Machiavellianism Investigating the Relationship between Machiavellianism and Financial Behavior and Objective and Subjective Financial Knowledge of Iranian Association of Certified Public Accountants [Volume 7, Issue 26, 2022, Pages 145-154]
Machiavellianism The Effect Of The Dark Triad Traits On Auditing Whistleblowing [Volume 8, Issue 28, 2023, Pages 75-87]
Machiavellianism The role of organizational paranoia in the formation of the Machiavellian personality of accountants with emphasis on Gardner's theory of multiple intelligences [Volume 10, Issue 37, 2025, Pages 157-176]
Machine learning Selection and multi-objective optimisation of stock portfolio using a combination of machine learning methods and meta-heuristic algorithms [Volume 9, Issue 34, 2024, Pages 61-80]
Machine learning Bitcoin price forecasting by applying combination of stacking method and Differential Evolution Algorithm [Volume 9, Issue 35, 2024, Pages 93-118]
Macroeconomic indicators The Effect of Macroeconomic Indicators on the Financial Stress Index in the Members of the Organization of the Petroleum Exporting Countries [Volume 8, Issue 29, 2023, Pages 195-209]
Macroeconomic variables Identification of Risk Factors by Using Macroeconomic and Firm-Specific Variables Simultaneously in Tehran Stock Exchange by Applying Canonical Correlation Analysis [Volume 2, Issue 8, 2017, Pages 77-88]
Macroeconomic variables Comparative Analysis on Effect of Accounting Data and Macroeconomic Variables in Predicting Stock Returns [Volume 9, Issue 35, 2024, Pages 249-264]
Macro indexes Investigating the Impact of Time-varying Volatility of Macroeconomic Indices on the Predictability of Optimal Stock Portfolio Return in Tehran Stock Exchange [Volume 1, Issue 3, 2016, Pages 67-78]
Major currency-pairs Analyzing the Effectiveness of Candlestick Technical Trading Strategies in Foreign Exchange Market [Volume 4, Issue 15, 2019, Pages 25-41]
Malaysian Stock Does corporate governance affect the corporate performance persistence by Return on assets in listed companies of Malaysian stock? [Volume 7, Issue 24, 2022, Pages 89-98]
Malpractice Reporting Analysis of Factors Influencing Malpractice Reporting Considering the Spectatorship Phenomenon Using Structural-Interpretive Modeling and MicMac Analysis [Volume 12, Issue 46, 2027, Pages 103-122]
Management Ability Artificial Intelligence Approach Analyzing Management Ability Based on Accounting and Corporate Governance Criteria [Volume 5, Issue 17, 2020, Pages 67-83]
Management Ability The Moderating Effect of Political Connections on the Relationship between Managerial Empowerment and Enterprise Risk Management [Volume 8, Issue 29, 2023, Pages 311-322]
Management Ability .The Interrelationship between Management Ability and Market Value Added Using Simultaneous Equations [Volume 8, Issue 30, 2023, Pages 165-176]
Management Accountants Effect of identity conflict and multiple identity on paradox of embedded agency in management accountants [Volume 7, Issue 25, 2022, Pages 141-149]
Management Accounting Information system Development and Assessment of a Business Intelligence-based Management Accounting Information System Model: A Structural Equation Modeling Approach [Volume 8, Issue 31, 2023, Pages 27-40]
Management accounting, Sustainability reporting strategies, Fuzzy Delphi technique, Structural equation modeling The Effects of Management Accounting Systems on Sustainability Reporting Strategies [Volume 13, Issue 48, 2028, Pages 135-152]
Management Accounting Tools Examining the Moderating Effect of Industry Competition on Relationship between Privatization, Financial Performance and Using of Management Accounting Tools in TSE [Volume 1, Issue 3, 2016, Pages 87-100]
Management Behavior The Impact of Fairness-Based and Justice-Based Management Behavior on the Relationship Between Accounting Concepts and Financial Reporting Readability [Volume 9, Issue 34, 2024, Pages 1-21]
Management Commentary Investigating the Quality of Risk Disclosure of Management Commentary and Financial Performance of the Company on the Investors’ Judgments [Volume 6, Issue 22, 2021, Pages 121-133]
Management Control System Investigating the effect of management control system on behavioral accounting with emphasis on the perception of organizational justice and organizational commitment [Volume 8, Issue 30, 2023, Pages 137-152]
Management Overconfidence The Effect of Earnings Management on the Relationship between Earnings Forecast Error and Earning Persistence: Test of Management Overconfidence Theory [Volume 5, Issue 19, 2020, Pages 99-115]
Management Overconfidence Investigating the Impact of Management Characteristics on Final Value of Cash Considering the Components of Management Ability, Management Over confidence, and CEO's financial Expertise [Volume 7, Issue 27, 2022, Pages 1-18]
Management performance Auditing Present a pattern of financial planning based on management performance auditing [Volume 10, Issue 39, 2025, Pages 139-162]
Manager Competence Factors affecting the quality of management accounting information systems emphasizing on the implementation of corporate governance [Volume 10, Issue 39, 2025, Pages 191-202]
Managerial ability The Role of Managerial Ability, Enterprise Risk Management (ERM) in Reducing the Business Continuity Risk Using the Support Vector Machine (SVM) Model [Volume 10, Issue 37, 2025, Pages 123-132]
Managerial Decision-Making Integrating Business Sustainability into Supply Chain Management [Volume 3, Issue 9, 2018, Pages 1-15]
Managers Presenting a model of investment ethics with financial crises based on grounded theory approach [Volume 8, Issue 30, 2023, Pages 121-136]
Market Efficiently Overreaction & Under reaction: Evaluating performance and Speed of Adjustment Investment Strategies in Tehran Stock Exchange (TSE) [Volume 2, Issue 6, 2017, Pages 103-120]
Marketing Communication Methods and Tools Design of an IMC Model for Financial Services [Volume 6, Issue 21, 2021, Pages 93-109]
Marketing of Financial Affairs Pricing Approaches for Investment Companies [Volume 3, Issue 11, 2018, Pages 71-79]
Market Liquidity in Financial Markets Financial Openness and Market Liquidity Level in Financial Markets [Volume 8, Issue 28, 2023, Pages 31-42]
Market microstructure Market Microstructure: A Review of models [Volume 9, Issue 35, 2024, Pages 143-156]
Market Resilience Identifying Factors Affecting the Resilience of Iran's Capital Market Based on Meta-Synthesis and Fuzzy Delphi [Volume 10, Issue 39, 2025, Pages 203-214]
Market Return Impact of Direct and Indirect Oil Shocks on Iran's Energy-intensive industries stock returns (Appling Simultaneous Equation System on Panel Data) [Volume 4, Issue 16, 2019, Pages 93-104]
Market risk The Effect of Corporate Governance System Theory Tools on Financial Risk Using Generalized Method of Moments (GMM) [Volume 7, Issue 27, 2022, Pages 187-199]
Market risk Explaining Optimal Portfolio Management and Adverse Risk Management Using Econometric Systems [Volume 13, Issue 49, 2028, Pages 205-218]
Market Share Impact of Intellectual Capital Factors on Competitive Capability Derived from Market Share and Stock Prices of Companies (Role of Moderating Factors) [Volume 11, Issue 41, 2026, Pages 69-78]
Market timing A Review of Mutual Investment Funds Performance with a View of Market Timing [Volume 1, Issue 3, 2016, Pages 47-53]
Market Value Added .The Interrelationship between Management Ability and Market Value Added Using Simultaneous Equations [Volume 8, Issue 30, 2023, Pages 165-176]
Markov chain Fads Models with Markov Switching Hetroskedasticity: decomposing Tehran Stock Exchange return into Permanent and Transitory Components [Volume 2, Issue 8, 2017, Pages 19-28]
Markov chain Credit rating and preparing risk transition matrix for legal clients of banks with Markov chain approach [Volume 7, Issue 27, 2022, Pages 281-290]
Markov decision making Selection and multi-objective optimisation of stock portfolio using a combination of machine learning methods and meta-heuristic algorithms [Volume 9, Issue 34, 2024, Pages 61-80]
Markov Switching Evaluating the effect of financial, economic, political, international risks on Tehran Stock Exchange Index Using Markov Switching Approach (MS-VAR) [Volume 9, Issue 32, 2024, Pages 21-38]
Markov Switching Evaluating the Effectiveness of GARCH models in the Estimation of Conditional Value at Risk in listed companies of the Tehran Stock Exchange: Accounting Data Approach [Volume 8, Issue 29, 2023, Pages 239-249]
Markov switching copula Model Predicting the Volatility Spillover in the Tehran Stock Exchange Market with Heston Switching Copula Model [Volume 11, Issue 42, 2026, Pages 39-56]
Material Flow Cost Accounting Investigation of single and double cross-match processes and their costing using material flow cost accounting technique. [Volume 6, Issue 22, 2021, Pages 107-122]
Maturity indices of accounting information system Identification and Categorization of Effective Factors and Indices in Measuring the Maturity of Accounting Information System [Volume 4, Issue 15, 2019, Pages 13-24]
Maturity of accounting information system Identification and Categorization of Effective Factors and Indices in Measuring the Maturity of Accounting Information System [Volume 4, Issue 15, 2019, Pages 13-24]
Maximum Product of Spacing Value at Risk Estimation using the Kappa Distribution with Application to Insurance Data [Volume 4, Issue 14, 2019, Pages 91-100]
Mean, Variance, Skewness, Kurtosis, Time Development of Markowitz Portfolio Optimization Model Considering Time Factor and Skewness and kurtosis of Returns [Volume 13, Issue 48, 2028, Pages 193-204]
Mehr Eghtesad bank Presenting a model of micro-determining factors in the formation of non-performing loans of banks by the method of thematic analysis (the case study of Mehr Eghtesad Bank) [Volume 11, Issue 43, 2026, Pages 157-168]
Mental The Different Role of Mental Accounting on Optimal Portfolio Based on Speculative Bubble [Volume 5, Issue 19, 2020, Pages 43-55]
Mental health Investigating the Mediating Effect of Timeliness on the Relationship between Mental Health and Perfectionism on Honest Financial Reporting [Volume 8, Issue 29, 2023, Pages 81-92]
Merton model Economic Capital Evaluation Using two Approaches of Structural Models: Taking Fluctuating Asset Correlations into Account Versus Classical Merton Model [Volume 8, Issue 30, 2023, Pages 177-186]
Metacognition Metacognition and Decision Making in Management Accounting Students [Volume 4, Issue 16, 2019, Pages 65-74]
Meta-heuristic algorithms Stock Portfolio Optimization Using Water Cycle Algorithm (Comparative Approach) [Volume 4, Issue 14, 2019, Pages 59-71]
Meta-heuristic algorithms Proposing a model for assessing Herding behavior in the Iranian capital market using meta-heuristic algorithms [Volume 7, Issue 24, 2022, Pages 13-30]
Meta-heuristic algorithms The Study of the Predictive Power of Meta-heuristic Algorithms to Provide a Model for Bankruptcy prediction [Volume 7, Issue 26, 2022, Pages 33-51]
Metaheuristic Models Optimizing Production Chain Risk Management Using Metaheuristic Models [Volume 12, Issue 47, 2027, Pages 167-182]
Meta-innovative models, risk management, supply chain, optimization Application of Metaheuristic Models in Production Chain Risk Optimization [Volume 12, Issue 47, 2027, Pages 183-190]
Meta-synthesis Develop a qualitative model of professional skepticism in auditing financial statements [Volume 8, Issue 30, 2023, Pages 235-344]
Meta-synthesis Identifying Factors Affecting the Resilience of Iran's Capital Market Based on Meta-Synthesis and Fuzzy Delphi [Volume 10, Issue 39, 2025, Pages 203-214]
Method Delphi Identifying The Key Elements Of Lend Tech In Iran's Banking System [Volume 10, Issue 37, 2025, Pages 75-88]
M-GARCH Optimizing Stock Portfolio of Investment Companies Operating in Field of Petrochemical and Refinery Based on Multivariate GARCH Models [Volume 4, Issue 14, 2019, Pages 39-58]
MicMac analysis Analysis of Factors Influencing Malpractice Reporting Considering the Spectatorship Phenomenon Using Structural-Interpretive Modeling and MicMac Analysis [Volume 12, Issue 46, 2027, Pages 103-122]
Micro determinants Presenting a model of micro-determining factors in the formation of non-performing loans of banks by the method of thematic analysis (the case study of Mehr Eghtesad Bank) [Volume 11, Issue 43, 2026, Pages 157-168]
Microstructure Noise Realized Volatility in Noisy Prices: a MSRV approach [Volume 2, Issue 5, 2017, Pages 31-38]
Midas Comparative Analysis on Effect of Accounting Data and Macroeconomic Variables in Predicting Stock Returns [Volume 9, Issue 35, 2024, Pages 249-264]
MIMIC Estimating the Tax Capacity of E-Commerce Sector: Evidence from Iran’s Data [Volume 9, Issue 32, 2024, Pages 143-160]
Minimum Spanning Tree Using the Theory of Network in Finance [Volume 1, Issue 2, 2016, Pages 9-23]
Mishkin test The Effect of Accounting Comparability and Consistency on the pricing efficiency of discretionary accruals [Volume 9, Issue 34, 2024, Pages 199-213]
Mixed conditional value-at-risk Enhanced indexing using a discrete Markov chain model and mixed conditional value-at-risk [Volume 6, Issue 22, 2021, Pages 69-80]
Mixed Network Designing a data envelopment analysis model with a network structure and undesirable output for allocating fixed costs in bank branches [Volume 11, Issue 42, 2026, Pages 67-90]
Model Design Explaining the components and efficiency indicators of blockchain technology in accounting and auditing units with the approach of foundational data theory [Volume 12, Issue 46, 2027, Pages 51-72]
Modeling Predicting the Factors Affecting on the Migration of Growth Firms with Financial Health in the Tehran Stock Exchange by Using the Random Forest Method [Volume 6, Issue 23, 2021, Pages 81-92]
Modeling Modeling The Consequences and Context Of Corruption From The Perspective Of Auditing Utilizing Grounded Theory [Volume 9, Issue 33, 2024, Pages 1-14]
Model State-Space Models Fads Models with Markov Switching Hetroskedasticity: decomposing Tehran Stock Exchange return into Permanent and Transitory Components [Volume 2, Issue 8, 2017, Pages 19-28]
Modified Black-Scholes Model Modifying the Black-Scholes model to valuate preemption right [Volume 1, Issue 1, 2016, Pages 1-5]
Modified Slack-Based Measure Evaluating the Performance of Iranian Insurance Companies Using Efficiency Measurement Method Based on Modified Slack-Based Measure in The Network Data Envelopment Analysis Approach [Volume 8, Issue 29, 2023, Pages 25-41]
Momentum Strategy Impact of Herding on Buy & Hold, Momentum & Contrarian Strategy in Tehran Stock Exchange [Volume 4, Issue 15, 2019, Pages 1-12]
Monetary policy The Effect of Monetary Policies on Stocks Price Index of Banks;VAR-BEKK Model [Volume 2, Issue 6, 2017, Pages 47-56]
Monetary policy Identification and role of environmental factors affecting the movement of the three levels of stock prices using fuzzy technique [Volume 9, Issue 35, 2024, Pages 265-278]
Money and capital markets The Impact of Macroeconomic Variables on the Money and Capital Markets using a Multilevel Model with a Future Studies and Multi-Criteria Decision Making Approach [Volume 11, Issue 40, 2026, Pages 53-70]
Money Demand Estimation of Money Demand Function in Iran Including Households Religious Costs: A NARDL Approach [Volume 4, Issue 15, 2019, Pages 127-132]
Money Demand An Estimation of Iran Money Demand Function Considering Asymmetric Effects of Exchange Rate and Household Religious Costs [Volume 8, Issue 30, 2023, Pages 395-400]
Moneygrams The effect of using financial and accounting techniques on reducing financial toxicity [Volume 6, Issue 23, 2021, Pages 205-216]
Monte Carlo Comparison of Performance of Traditional Value at Risk Models with Switching Model in Tehran Stock Exchange [Volume 3, Issue 10, 2018, Pages 57-68]
Monte Carlo simulation Simulation of Long-term Returns with Stochastic Correlations [Volume 2, Issue 6, 2017, Pages 1-9]
Monte Carlo simulation Assessment of Iranian Petroleum Contracts Effectiveness: A Comparative Risk Analysis Approach Using Monte Carlo Simulation [Volume 9, Issue 32, 2024, Pages 71-86]
Monte-Carlo simulation Credit Risk Predictive Ability of G-ZPP Model Versus V-ZPP Model [Volume 5, Issue 17, 2020, Pages 33-40]
Monte-Carlo Simulations Economic Capital Evaluation Using two Approaches of Structural Models: Taking Fluctuating Asset Correlations into Account Versus Classical Merton Model [Volume 8, Issue 30, 2023, Pages 177-186]
Monthly Effect Studying the Monthly Effect on the Market Reactions Using Time-Space -Frequency Analysis (Case Study: Tehran Stock Exchange) [Volume 2, Issue 6, 2017, Pages 79-90]
Moral Hazards Developing a Financial Performance Evaluation Model for Companies with a Focus on Audit Committee Structure [Volume 13, Issue 49, 2028, Pages 233-258]
Moth Flame Optimization Algorithm Forecasting Tehran Price Index (TEPIX) Using Novel Meta-Heuristic Algorithms [Volume 8, Issue 28, 2023, Pages 185-216]
M-Score Evaluate the consequences of profit distortion on stock returns using models based on accounting variables [Volume 9, Issue 33, 2024, Pages 163-174]
Multi-criteria decision making Combination of DEA and ANP-QUALIFLEX Methods to determine the most Efficient Portfolio (Case study: Tehran Stock Exchange) [Volume 3, Issue 9, 2018, Pages 79-90]
Multi-criteria decision making A Preference Degree for Ranking Intuitionistic Fuzzy Numbers [Volume 9, Issue 33, 2024, Pages 89-100]
Multi-criteria decision-making An Integrated Ranking Model of Tehran Stock Exchange Companies Using Bayesian Best-Worst, CoCoSo, and MARCOS Methods (Case Study: Food and Beverage Companies) [Volume 10, Issue 39, 2025, Pages 55-88]
Multi -grounded Providing a tax Non-Compliance model in Iran using the Multi -grounded theory approach [Volume 7, Issue 27, 2022, Pages 259-279]
Multi-grounded theory Designing a Model of Digital Finance Development Based on I-Fintech: Towards a Roadmap for the Islamic Digital Economy [Volume 11, Issue 42, 2026, Pages 131-148]
Multi-objective optimization A New Efficient Metaheuristic Model for Stock Portfolio Management and its Performance Evaluation by Risk-adjusted Methods [Volume 3, Issue 12, 2018, Pages 63-77]
Multi-objective optimization Provide an Efficient Financial Portfolio for Financial and Credit Institutions Using the Game Theory Mechanism [Volume 10, Issue 36, 2025, Pages 139-152]
Multiple Identity Effect of identity conflict and multiple identity on paradox of embedded agency in management accountants [Volume 7, Issue 25, 2022, Pages 141-149]
Multiple Intelligences The role of organizational paranoia in the formation of the Machiavellian personality of accountants with emphasis on Gardner's theory of multiple intelligences [Volume 10, Issue 37, 2025, Pages 157-176]
Multiple Logit model Designing Credit Risk Early-Warning System for Individual and Corporate Customers of The Bank Using Multiple Logit Comparison Model and Survival Function [Volume 7, Issue 25, 2022, Pages 163-177]
Multiple objective programming A Novel Selection Model of Optimal Portfolio based on Fuzzy Goal Planning, Considering Types of Investors [Volume 5, Issue 17, 2020, Pages 133-144]
Multiple Regression An Empirical Analysis on Effects of Internal Control System on Tax Revenue Audit Performance; Evidence from Ethiopian Ministry of Revenue South and Southwestern Districts [Volume 5, Issue 18, 2020, Pages 13-20]
Multiportfolio optimization Modeling Multiportfolio Selection Considering the Market Impact in Iran Stock Market [Volume 9, Issue 33, 2024, Pages 69-88]
Multi-Price Estimation An Optimal Multi-price Simultaneous Estimation Approach Based on Deep Learning and Genetic Algorithms [Volume 10, Issue 38, 2025, Pages 61-72]
Multi-Scale Realized Volatility Realized Volatility in Noisy Prices: a MSRV approach [Volume 2, Issue 5, 2017, Pages 31-38]
Multivariate decision-making Ranking of indicators of forward-looking information disclosure by the fuzzy analytical hierarchy process [Volume 6, Issue 21, 2021, Pages 111-127]
Multivariate GARCH model Modified systemic risk model with ∆CoVaR approach in banking system with an Emphasis on Bank Indicators [Volume 10, Issue 38, 2025, Pages 73-86]
Multivariate GARCH model Evaluating volatility of markets parallel to the money market on return of the capital market banking industry [Volume 10, Issue 39, 2025, Pages 233-243]
Multivariate statistical method Simulation of Long-term Returns with Stochastic Correlations [Volume 2, Issue 6, 2017, Pages 1-9]
Mumbai Stock Exchange Relationship between quality of earning and abnormal stock return of companies accepted in Mumbai Stock Exchange [Volume 1, Issue 2, 2016, Pages 61-73]
Municipalities Identifying and Ranking Weaknesses in Municipalities' Internal Auditing [Volume 13, Issue 49, 2028, Pages 119-130]
Municipality Factors affecting financial transparency with a combined approach of content analysis and Delphi [Volume 11, Issue 41, 2026, Pages 153-166]
Muslim Countries An Analytical Examination of the Effects of Financial Development on Poverty [Volume 5, Issue 17, 2020, Pages 107-113]
Mutual fund performance A Model for Investigating the Effects of Power Sources on Mutual Fund Performance and Financial Reporting Quality [Volume 9, Issue 35, 2024, Pages 72-92]
Mutual Funds A Review of Mutual Investment Funds Performance with a View of Market Timing [Volume 1, Issue 3, 2016, Pages 47-53]
Mutual Funds Studying the Adjustment Amount of Ranking the Performance of Mutual Funds Based on Omega Ratio and Real Return [Volume 1, Issue 4, 2016, Pages 13-19]
Mutual Investment Funds The role of investors’ objective financial knowledge on the assessment of risk disclosures in mix mutual funds advertisements in Iran (The evidence of mutual funds in Iran) [Volume 1, Issue 1, 2016, Pages 7-23]
Mutual Investment Funds in Iran The role of investors’ objective financial knowledge on the assessment of risk disclosures in mix mutual funds advertisements in Iran (The evidence of mutual funds in Iran) [Volume 1, Issue 1, 2016, Pages 7-23]

N

Naive Bayesian Classification Algorithm A Validation Test Naive Bayesian Classification Algorithm and Probit Regression as Prediction Models for Managerial Overconfidence in Iran's Capital Market [Volume 4, Issue 13, 2019, Pages 25-38]
NAR Prediction of Stock Price Resilience, using Artificial Neural Networks (MLP) in companies listed on the Stock Exchange [Volume 9, Issue 34, 2024, Pages 95-117]
Narcissism Approach An Analysis of Financial Distress Proceed by Emotional-Cognitive Biases based on Narcissism Approach [Volume 6, Issue 21, 2021, Pages 53-63]
Narrative Manager’s narratives in the board of director’s report to the annual general meetings: Is it thoughtful? [Volume 7, Issue 25, 2022, Pages 101-109]
NARX Prediction of Stock Price Resilience, using Artificial Neural Networks (MLP) in companies listed on the Stock Exchange [Volume 9, Issue 34, 2024, Pages 95-117]
NAS Iranian GAAP and IFRS: The history and current status of IAS/IFRS convergence process in Iran [Volume 1, Issue 3, 2016, Pages 55-66]
Nash equilibrium Improved Profitability and Competition in Two Level Supply Chain by Non-Cooperative Games [Volume 3, Issue 11, 2018, Pages 59-70]
Natural and Juridical customers Designing Credit Risk Early-Warning System for Individual and Corporate Customers of The Bank Using Multiple Logit Comparison Model and Survival Function [Volume 7, Issue 25, 2022, Pages 163-177]
Needs assessment Information Needs Assessment of Managers to the Activity-Based Costing (ABC) Systems across Iranian Industries [Volume 4, Issue 13, 2019, Pages 95-108]
Negative Stock Return Skewness Examining the impact and prioritization of corporate sustainability criteria on negative return skewness in the Tehran Stock Exchange [Volume 13, Issue 49, 2028, Pages 157-166]
Negotiation Investigating relationship between negotiation techniques and quality of audit services with emphasis on mediating role of individual characteristics [Volume 8, Issue 28, 2023, Pages 133-141]
Net Financial Expenses The Value Relevance of Net Financial Expenses during the Period of Imposing Sanctions: The Case of Iran [Volume 1, Issue 4, 2016, Pages 41-53]
Net Open Position Robust Value-at-Risk Currency Portfolio Optimization for Net Open Position (NOP) Hedging [Volume 11, Issue 40, 2026, Pages 103-118]
Network Analysis Process Combination of DEA and ANP-QUALIFLEX Methods to determine the most Efficient Portfolio (Case study: Tehran Stock Exchange) [Volume 3, Issue 9, 2018, Pages 79-90]
Network Architecture Analyzing Stock in a Complex Market in accordance with the Portfolio Optimization Using Network Architecture [Volume 7, Issue 26, 2022, Pages 101-113]
Network Data Envelopment Analysis Evaluating the Performance of Iranian Insurance Companies Using Efficiency Measurement Method Based on Modified Slack-Based Measure in The Network Data Envelopment Analysis Approach [Volume 8, Issue 29, 2023, Pages 25-41]
Network Data Envelopment Analysis Model Designing the performance evaluation indicators of Hormozgan Social Security Organization's service supply chain by the Network Data Envelopment Analysis Model [Volume 7, Issue 27, 2022, Pages 105-114]
Neural-Fuzzy Model The Use of Fuzzy, Neural Network, and Adaptive Neuro-Fuzzy Inference System (ANFIS) to Rank Financial Information Transparency [Volume 5, Issue 18, 2020, Pages 103-119]
Neural Model The Use of Fuzzy, Neural Network, and Adaptive Neuro-Fuzzy Inference System (ANFIS) to Rank Financial Information Transparency [Volume 5, Issue 18, 2020, Pages 103-119]
Neural Network A Heuristic Model for Predicting Bankruptcy [Volume 2, Issue 5, 2017, Pages 1-7]
Neural Network Forecasting Stock Price using Hybrid Model based on Wavelet Transform in Tehran and New York Stock Market [Volume 3, Issue 11, 2018, Pages 43-57]
Neural Networks Designing an Analytical Model to Determine the Factors Affecting Insurer Churn by Neural Network Technique [Volume 5, Issue 19, 2020, Pages 85-98]
Neural Networks Compilation of the financial stress index in the stock exchange using the GHARCH-DCC approach [Volume 10, Issue 36, 2025, Pages 75-94]
Neurological and Psychological Factors Modeling the Behavior of Individual Investors in the Stock Market Based on the Neuro-Finance Approach [Volume 9, Issue 32, 2024, Pages 101-112]
Nigeria Evaluation of Corporate Governance Practices in Emerging Markets (A case study of Nigerian Banking Industry) [Volume 1, Issue 3, 2016, Pages 1-27]
Noise Trading Noise Trading Approach of Capital Asset Pricing at Tehran Stock Exchange [Volume 5, Issue 17, 2020, Pages 85-94]
Non-cooperative games Improved Profitability and Competition in Two Level Supply Chain by Non-Cooperative Games [Volume 3, Issue 11, 2018, Pages 59-70]
Non-core (Unstable) Earnings Investigating Sustainable Earnings Extraction from Profit Margin [Volume 10, Issue 37, 2025, Pages 193-208]
Non-financial value creation mechanisms Analysis of the non-financial value creation mechanisms of venture capitalists for start-up companies [Volume 10, Issue 36, 2025, Pages 232-242]
Non-linear ARDL Estimation of Money Demand Function in Iran Including Households Religious Costs: A NARDL Approach [Volume 4, Issue 15, 2019, Pages 127-132]
Nonlinear ARDL An Estimation of Iran Money Demand Function Considering Asymmetric Effects of Exchange Rate and Household Religious Costs [Volume 8, Issue 30, 2023, Pages 395-400]
Non- performing loans Presenting a model of micro-determining factors in the formation of non-performing loans of banks by the method of thematic analysis (the case study of Mehr Eghtesad Bank) [Volume 11, Issue 43, 2026, Pages 157-168]
Number of Internal Control Weaknesses The Effect of Internal Control Weakness on Investment Efficiency of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 7, 2017, Pages 25-31]

O

Objective and Subjective financial knowledge Investigating the Relationship between Machiavellianism and Financial Behavior and Objective and Subjective Financial Knowledge of Iranian Association of Certified Public Accountants [Volume 7, Issue 26, 2022, Pages 145-154]
Oil Shock Impact of Direct and Indirect Oil Shocks on Iran's Energy-intensive industries stock returns (Appling Simultaneous Equation System on Panel Data) [Volume 4, Issue 16, 2019, Pages 93-104]
Omega Ratio Studying the Adjustment Amount of Ranking the Performance of Mutual Funds Based on Omega Ratio and Real Return [Volume 1, Issue 4, 2016, Pages 13-19]
Oncology The effect of using financial and accounting techniques on reducing financial toxicity [Volume 6, Issue 23, 2021, Pages 205-216]
OPEC member countries Experimental Study of the Effect of Exchange Rate Volatility Spillover on Capital Market index: A Case Study of Selected Oil-Exporting OPEC Member Countries [Volume 10, Issue 36, 2025, Pages 1-10]
OPEC members The Effect of Macroeconomic Indicators on the Financial Stress Index in the Members of the Organization of the Petroleum Exporting Countries [Volume 8, Issue 29, 2023, Pages 195-209]
Openness An Analytical Examination of the Degree of Capital Mobility in Iran Reappraisal of Feldstein-Horioka Relationship [Volume 8, Issue 31, 2023, Pages 87-102]
Operational Accountability Present a pattern of financial planning based on management performance auditing [Volume 10, Issue 39, 2025, Pages 139-162]
Operational budgeting Designing a model of effective factors on operational budgeting system in the sport by resilient economy approach [Volume 5, Issue 19, 2020, Pages 57-70]
Operational Diversification Investigation of the Quality of Accounting Information and Capital Cost According to the Adjusting Role of Financial and Environmental Characteristics in the Iran Capital Market in Companies Listed on the Tehran Stock Exchange [Volume 8, Issue 28, 2023, Pages 107-120]
Optimal Price, Neural Network, Game Theory, Steel Industry Designing an optimal supply chain model for price determination in the steel industry based on market structure with a Neural Network approach and game theory [Volume 12, Issue 47, 2027, Pages 43-60]
Optimal Resource Adjustment View Cost Stickiness: Value Creating or Value Destroying (The Iranian Experience) [Volume 5, Issue 17, 2020, Pages 41-53]
Optimal Stock Portfolio Combination of DEA and ANP-QUALIFLEX Methods to determine the most Efficient Portfolio (Case study: Tehran Stock Exchange) [Volume 3, Issue 9, 2018, Pages 79-90]
Optimization Optimizing Stock Portfolio of Investment Companies Operating in Field of Petrochemical and Refinery Based on Multivariate GARCH Models [Volume 4, Issue 14, 2019, Pages 39-58]
Optimization A Model-Driven Decision Support System for Software Cost Estimation (Case Study: Projects in NASA60 Dataset) [Volume 5, Issue 18, 2020, Pages 63-77]
Optimization Multi objective portfolio optimization for a private equity investment company under data insufficiency condition [Volume 6, Issue 21, 2021, Pages 23-37]
Optimization optimizing a multi-objective model to determine the optimal extent of voluntary information disclosure [Volume 7, Issue 27, 2022, Pages 31-45]
Optimization Optimization Multi-Objective Cost and Delay Rate in Delivering Orders in the Three- Echelon Reverse Supply Chain Based On Cost Management [Volume 9, Issue 33, 2024, Pages 43-58]
Optimization A Hybrid Model for Portfolio Optimization Based on Stock Price Forecasting with LSTM Recurrent Neural Network using Multi-Criteria Decision Making Techniques and Mean-CVaR [Volume 9, Issue 35, 2024, Pages 1-14]
Optimization Identifying and determining the priority of financial supply chain optimization indicators for production improvement with using Hopfield artificial neural network [Volume 10, Issue 36, 2025, Pages 297-312]
Optimization A Hybrid Neural Network based Model for Liquidity Management in Bank Branches [Volume 10, Issue 39, 2025, Pages 37-54]
Optimization Optimizing Production Chain Risk Management Using Metaheuristic Models [Volume 12, Issue 47, 2027, Pages 167-182]
Organizational Decentralization Providing a Model of the Effect of Accounting Information Systems Characteristics on System Performance Based on Moderating Role of Organizational Decentralization [Volume 8, Issue 30, 2023, Pages 75-88]
Organizational Ethics The Impact of Organizational Ethics and Culture on the Auditor's Professional Judgment with respect to Corporate Social Responsibility Using Structural Equation Modeling [Volume 8, Issue 30, 2023, Pages 259-274]
Organizational justice Investigating the effect of management control system on behavioral accounting with emphasis on the perception of organizational justice and organizational commitment [Volume 8, Issue 30, 2023, Pages 137-152]
Organizational Paranoia The role of organizational paranoia in the formation of the Machiavellian personality of accountants with emphasis on Gardner's theory of multiple intelligences [Volume 10, Issue 37, 2025, Pages 157-176]
Organization Capital Investigating the Effect of Intellectual Capital on Stickiness of Companies' Operation Expenses [Volume 7, Issue 24, 2022, Pages 117-132]
Overconfidence Investigating the Relationship between Mass Behavior, Risk Priority, and Inefficient Investment: The Moderating Role of Managerial Overconfidence [Volume 5, Issue 19, 2020, Pages 33-41]
Overconfidence Analysis of the role of managers' characteristics in the relationship between Classes of cash flow statement and capital structure adjustment speed [Volume 10, Issue 38, 2025, Pages 95-110]
Overconfidence Measure of Excess Capacity Investigating the Effect of Managerial Entrenchment on Bias Overconfidence in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2021, Pages 39-52]
Over Investment Accounting Information Quality, Investment Efficiency, and Auditor Specialization [Volume 6, Issue 23, 2021, Pages 1-13]
Overreaction Overreaction & Under reaction: Evaluating performance and Speed of Adjustment Investment Strategies in Tehran Stock Exchange (TSE) [Volume 2, Issue 6, 2017, Pages 103-120]
Over Reaction Assessing the Behavioral Reaction of Investors to the Price Change Using the Speed of Price Adjustment Approach to the General Information and Its Relation with Future Return [Volume 3, Issue 12, 2018, Pages 15-27]
Ownership Legal Ground Governing Iran’s Upstream Oil and Gas Contracts with an Emphasis on Sovereignty and Ownership of Oil Resources [Volume 6, Issue 22, 2021, Pages 33-43]
Ownership concentration Corporate Governance and Audit Opinion Shopping: Evidence from Iran [Volume 6, Issue 21, 2021, Pages 13-22]
Ownership Structure Does corporate governance affect the corporate performance persistence by Return on assets in listed companies of Malaysian stock? [Volume 7, Issue 24, 2022, Pages 89-98]
Ownership Structure The moderating effect of the firm size on the relationship between the financial crisis and the ownership structure (Evidence from Tehran Stock Exchange) [Volume 10, Issue 36, 2025, Pages 27-35]

P

Panel data Tax Policy and Economic Growth in the Developing and Developed Nations [Volume 4, Issue 14, 2019, Pages 5-25]
Panel data The Dynamic and Systemic Effect of Asymmetric Information on Stock Returns by Dumitrescu-Hurlin and Generalized Method of Moments (Case of Tehran Stock Exchange) [Volume 8, Issue 31, 2023, Pages 131-140]
Panel Quantile Regression Financial Inclusion and Banking Sector Performance: Evidence from Quantile Panel Regression in Iran [Volume 12, Issue 46, 2027, Pages 1-12]
Parachin Prioritizing the use of parachain technology and presenting the pattern of using this technology in the banking industry using theme analysis [Volume 10, Issue 38, 2025, Pages 139-150]
Partial- Integro Differential Equation Multiquadratic-Radial Basis Functions Method for Mortgage valuation under jump-diffusion model [Volume 8, Issue 29, 2023, Pages 211-219]
Partial Least Squares An indigenized model for audit behavior based on social capital [Volume 8, Issue 31, 2023, Pages 53-70]
Particle Swarm Algorithm Feasibility study of using meta-heuristic algorithms on optimizing of the integrated risk in banking system [Volume 8, Issue 28, 2023, Pages 143-158]
Particle swarm optimization Modeling and simulation of non-linear fractional-order chaotic system of supply chain and financial model [Volume 12, Issue 44, 2027, Pages 1-20]
Particle Swarm Optimization Algorithm Forecasting Tehran Price Index (TEPIX) Using Novel Meta-Heuristic Algorithms [Volume 8, Issue 28, 2023, Pages 185-216]
Particle Swarm Optimization Algorithm Fraud Prediction in Financial Statements through Comparative Analysis of Data Mining Methods [Volume 10, Issue 38, 2025, Pages 151-166]
Particle Swarm Optimization (PSO) Algorithms Prediction of Stock Price using Particle Swarm Optimization Algorithm and Box-Jenkins Time Series [Volume 2, Issue 7, 2017, Pages 25-31]
Passive Institutional Ownership Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership [Volume 5, Issue 17, 2020, Pages 95-106]
Pattern design Presenting the Structural Model of Factors Affecting the Quality of Internal Audit in the Framework of the Corporate Governance System [Volume 9, Issue 34, 2024, Pages 157-171]
Peer-behavior Peer behaviors in bank lending decisions using panel-data and convolutional neural network method [Volume 9, Issue 33, 2024, Pages 15-28]
Pension fund asset-liability management A Defined Benefit Pension Fund ALM Model through Multistage Stochastic Programming [Volume 2, Issue 7, 2017, Pages 1-10]
P/E ratio The impact of P/E ratio and price return on the stock market Bohmian quantum potential approach [Volume 5, Issue 18, 2020, Pages 55-62]
P/E ratio Studying the Factors Affecting Price Bubble in Capital Market (Case Study: Tehran Stock Exchange Market) [Volume 5, Issue 19, 2020, Pages 151-162]
Perceived Risk Investigation of the influence of perceived risk dimensions on purchase intention with mediating role of trust in Iranian product [Volume 7, Issue 25, 2022, Pages 111-123]
Percentile Estimator Value at Risk Estimation using the Kappa Distribution with Application to Insurance Data [Volume 4, Issue 14, 2019, Pages 91-100]
Perception bias The Effect of Managers’ Perception Bias Model on Earnings Management [Volume 6, Issue 21, 2021, Pages 185-205]
Perceptual Errors Investigating the Relationship between Religious Attitude and Perceptual Errors in Stock Exchange Investors [Volume 2, Issue 5, 2017, Pages 39-50]
Performance Studying the Adjustment Amount of Ranking the Performance of Mutual Funds Based on Omega Ratio and Real Return [Volume 1, Issue 4, 2016, Pages 13-19]
Performance appraisal An Integrated Ranking Model of Tehran Stock Exchange Companies Using Bayesian Best-Worst, CoCoSo, and MARCOS Methods (Case Study: Food and Beverage Companies) [Volume 10, Issue 39, 2025, Pages 55-88]
Performance based budgeting, Present a pattern of financial planning based on management performance auditing [Volume 10, Issue 39, 2025, Pages 139-162]
Performance Dimensions Explaining the Public-Private Partnership Model for Financing National Iranian Gas Company Projects Based on Structural Model and Kohunen Neural Networks [Volume 10, Issue 36, 2025, Pages 11-26]
Performance evaluation A Review of Mutual Investment Funds Performance with a View of Market Timing [Volume 1, Issue 3, 2016, Pages 47-53]
Performance evaluation Recovering Financial Statements of Oil Refining Companies under Free Market Conditions and its impact on the Assessment of their Financial Performance [Volume 2, Issue 7, 2017, Pages 61-70]
Performance evaluation Presenting a model to evaluate efficiency and improve step by step in the health care networks of Ahvaz Jundishapur University of Medical Sciences [Volume 7, Issue 25, 2022, Pages 57-64]
Performance evaluation Designing the performance evaluation indicators of Hormozgan Social Security Organization's service supply chain by the Network Data Envelopment Analysis Model [Volume 7, Issue 27, 2022, Pages 105-114]
Performance evaluation Providing a model for evaluating the performance and position of banks based on the innovation of financial technology services (Fintech) [Volume 10, Issue 37, 2025, Pages 141-156]
Performance Importance Analysis (IPMA) Analysis of the importance of performance (IPMA) with the approach of integrating the five-factor model of personality and planned behavior on the investment intention of small shareholders in the stock market [Volume 11, Issue 42, 2026, Pages 149-160]
Permutation entropy Causal Relationship between Permutation Entropy and Financial Market Crises: A Granger Causality Approach [(Articles in Press)]
Persian Is Hesaabdaaree an Adequate Equivalent for Accounting? [Volume 1, Issue 4, 2016, Pages 1-11]
Personal Financial Management The Effectiveness of Acceptance and Commitment Group Financial Therapy on Financial Literacy, Personal Financial Management and Mental Accounting [Volume 7, Issue 24, 2022, Pages 227-239]
Personality Traits The Effect of Personality Characteristics of Capital Market Analysts on Investment Trends, Risk and Return of their Performance [Volume 1, Issue 2, 2016, Pages 25-35]
Petrochemical & Refining industries Optimizing Stock Portfolio of Investment Companies Operating in Field of Petrochemical and Refinery Based on Multivariate GARCH Models [Volume 4, Issue 14, 2019, Pages 39-58]
Petroleum industry Designing a Valuation Model for Petroleum Startups [Volume 3, Issue 12, 2018, Pages 95-107]
Peugeot's Philosophical Theory Self-Fulfilling Prophecy and Auditors Behavioral Inertia: An interpretation based on Peugeot's Philosophical Theory [Volume 7, Issue 27, 2022, Pages 47-60]
Philosophical Mindset The Impact of Social Responsibility and Social Intelligence on Auditor's Professional Judgment with the Role of Mediating a Philosophical Mindset [Volume 5, Issue 17, 2020, Pages 55-65]
Physical Capital A Study on Relationship between Intellectual Capital and Refined EVA in Insurance Companies as Member of Tehran Stock Exchange [Volume 3, Issue 9, 2018, Pages 91-101]
Planning Performance evaluation Information Needs Assessment of Managers to the Activity-Based Costing (ABC) Systems across Iranian Industries [Volume 4, Issue 13, 2019, Pages 95-108]
PMBOK Standard Information Technology for Project Cost Management (Case study: Soufian Cement Co, Iran) [Volume 4, Issue 16, 2019, Pages 39-49]
Polar Matrix Analysis Providing a Micmac Analysis to Strengthen Sustainable Green Accounting Values of Capital Market Companies: Polar Matrix Analysis [Volume 7, Issue 24, 2022, Pages 133-158]
Political Accounting Financial Accounting Development and Modernity [Volume 10, Issue 36, 2025, Pages 209-222]
Political affiliation The effect of political affiliation using company size factors and government ownership percentage methods on the relationship between information asymmetry and stock price fluctuations after initial public offerings [Volume 7, Issue 24, 2022, Pages 99-115]
Political communication Identification and role of environmental factors affecting the movement of the three levels of stock prices using fuzzy technique [Volume 9, Issue 35, 2024, Pages 265-278]
Political Connection Political Connection and Earnings Management Methods: Evidence from Tehran Stock Exchange [Volume 5, Issue 17, 2020, Pages 1-17]
Political Connection The Impact of Corporate Political Connection on Earnings Management Sensitivity: GMM Approach [Volume 7, Issue 24, 2022, Pages 175-189]
Political connections The Impact of behavioral Financial and Political Connections on Investment Efficiency with the Mediating Role of Growth Opportunities [Volume 6, Issue 23, 2021, Pages 217-227]
Political connections The Moderating Effect of Political Connections on the Relationship between Managerial Empowerment and Enterprise Risk Management [Volume 8, Issue 29, 2023, Pages 311-322]
Political connections Political Connections, Family Ownership and Earnings Quality: Some Evidence from Iran [Volume 8, Issue 31, 2023, Pages 103-116]
Political Risk Evaluating the effect of financial, economic, political, international risks on Tehran Stock Exchange Index Using Markov Switching Approach (MS-VAR) [Volume 9, Issue 32, 2024, Pages 21-38]
Political science schools Formulating Accounting Regulations with the Approach of Political Intellectual Schools and their Impact on User Behavior [Volume 6, Issue 22, 2021, Pages 1-19]
Political Shock, Iran&rsquo Identification and Ranking of Indicators Affected by Political Shocks in Iran’s Capital Market: An Exploratory Approach with CVR and CVI Validation [Volume 13, Issue 49, 2028, Pages 31-42]
Poolkadat Prioritizing the use of parachain technology and presenting the pattern of using this technology in the banking industry using theme analysis [Volume 10, Issue 38, 2025, Pages 139-150]
Portfolio performance Factors affecting the assessment of the acquisition performance of firms listed on the Tehran Stock Exchange using the generalized method of moments (GMM) [Volume 7, Issue 27, 2022, Pages 115-124]
Portfolio risk Premium Presenting a Comprehensive Model for Portfolio Risk Premium Assessment and Explaining Its Economic Consequences [Volume 7, Issue 24, 2022, Pages 205-216]
Portfolio selection model A Novel Selection Model of Optimal Portfolio based on Fuzzy Goal Planning, Considering Types of Investors [Volume 5, Issue 17, 2020, Pages 133-144]
Post-Clearance Audit (PCA) Post-Clearance Audit (PCA), Effective Factors and Solutions Using Foreign Trade Facilitation and Development Approach [Volume 6, Issue 21, 2021, Pages 147-155]
Poverty An Analytical Examination of the Effects of Financial Development on Poverty [Volume 5, Issue 17, 2020, Pages 107-113]
Power Sources A Model for Investigating the Effects of Power Sources on Mutual Fund Performance and Financial Reporting Quality [Volume 9, Issue 35, 2024, Pages 72-92]
Prediction A Heuristic Model for Predicting Bankruptcy [Volume 2, Issue 5, 2017, Pages 1-7]
Prediction Designing an Analytical Model to Determine the Factors Affecting Insurer Churn by Neural Network Technique [Volume 5, Issue 19, 2020, Pages 85-98]
Prediction Prediction of Stock Price Resilience, using Artificial Neural Networks (MLP) in companies listed on the Stock Exchange [Volume 9, Issue 34, 2024, Pages 95-117]
Preference degree A Preference Degree for Ranking Intuitionistic Fuzzy Numbers [Volume 9, Issue 33, 2024, Pages 89-100]
Presence of Women on Board The Presence of Women on the Board and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 3, Issue 9, 2018, Pages 53-62]
Price Bubble Studying the Factors Affecting Price Bubble in Capital Market (Case Study: Tehran Stock Exchange Market) [Volume 5, Issue 19, 2020, Pages 151-162]
Price fluctuations Explaining Optimal Portfolio Management and Adverse Risk Management Using Econometric Systems [Volume 13, Issue 49, 2028, Pages 205-218]
Price return The impact of P/E ratio and price return on the stock market Bohmian quantum potential approach [Volume 5, Issue 18, 2020, Pages 55-62]
Price to Earnings Ratio Prediction of Stock Price using Particle Swarm Optimization Algorithm and Box-Jenkins Time Series [Volume 2, Issue 7, 2017, Pages 25-31]
Pricing Approaches Pricing Approaches for Investment Companies [Volume 3, Issue 11, 2018, Pages 71-79]
Pricing of discretionary accruals The Effect of Accounting Comparability and Consistency on the pricing efficiency of discretionary accruals [Volume 9, Issue 34, 2024, Pages 199-213]
Pricing Pattern Designing an Analytical Model to Determine Audit Services Fees Based on Delphi Method and Factor Analysis [Volume 7, Issue 27, 2022, Pages 151-170]
Prioritizing Activity-Based Management and Banking Health Assessment System [Volume 4, Issue 16, 2019, Pages 119-136]
Private Bank in Iran Investigating the Risk of Paying Loans to Public and Private Companies Using the Logit Model and Comparing it with Altman Z (Case Study: A Private Bank in Iran) [Volume 3, Issue 11, 2018, Pages 33-41]
Private companies Investigating the Risk of Paying Loans to Public and Private Companies Using the Logit Model and Comparing it with Altman Z (Case Study: A Private Bank in Iran) [Volume 3, Issue 11, 2018, Pages 33-41]
Privatization Examining the Moderating Effect of Industry Competition on Relationship between Privatization, Financial Performance and Using of Management Accounting Tools in TSE [Volume 1, Issue 3, 2016, Pages 87-100]
Privatization The Effects of Intra- and Extra-Organizational Factors on Management Accounting Practices in the Privatization Processes: Evidence from Iran [Volume 4, Issue 15, 2019, Pages 97-113]
Privatized governmental Banks The Role of Internal Control System in Improving Service Quality of Privatized Governmental Banks through Exploratory Approach [Volume 5, Issue 17, 2020, Pages 145-158]
Privatized governmental Banks The role of internal control system in improving service quality of privatized governmental banks through exploratory approach [Volume 5, Issue 19, 2020, Pages 71-84]
Probability of Default Finding Default Barrier and Optimal Cutoff Rate in KMV Structural Model based on the best Ranking of Companies [Volume 2, Issue 8, 2017, Pages 35-45]
Probability of Default Credit Risk Predictive Ability of G-ZPP Model Versus V-ZPP Model [Volume 5, Issue 17, 2020, Pages 33-40]
Probability of Default Provide a model for calculating the economic capital of bank loan portfolio and compare it with regulatory capital [Volume 8, Issue 28, 2023, Pages 1-12]
Probability of informed trading The probability of informed trading and stock liquidity [Volume 7, Issue 27, 2022, Pages 171-186]
Probability of informed trading Market Microstructure: A Review of models [Volume 9, Issue 35, 2024, Pages 143-156]
Probit Regression A Validation Test Naive Bayesian Classification Algorithm and Probit Regression as Prediction Models for Managerial Overconfidence in Iran's Capital Market [Volume 4, Issue 13, 2019, Pages 25-38]
Product Market Competition Environmental Uncertainty and R&D Investment: Moderator role Of Product Market Competition [Volume 9, Issue 33, 2024, Pages 129-138]
Professional and Non-Professional Investors Professional and Non-professional Investors’ Opinion on Critical Audit Matters in the Auditor's Report [Volume 9, Issue 33, 2024, Pages 29-42]
Professional code of conduct Developing mediating measures of personal characteristic and code of conducts on influence of halo effect on audit judgment [Volume 8, Issue 28, 2023, Pages 43-53]
Professional Commitment Behavioral Characteristics and Auditors' Attitude to Marketing Activities [Volume 13, Issue 49, 2028, Pages 259-270]
Professional ethics Investigating the effective factors on reporting professional misconduct in auditing with the foundation's contextual approach [Volume 8, Issue 29, 2023, Pages 323-333]
Professional ethics Analysis of the drivers affecting the position of the Islamic ethical system in the formulation of Iranian accounting standards [Volume 12, Issue 44, 2027, Pages 261-275]
Professional ethics of auditor Understanding the Effect of Professional Ethics of Auditor on the Discovery of Creative Accounting Practices among the Exchange Trusted Auditors in Iran [Volume 11, Issue 40, 2026, Pages 153-170]
Professional judgment The Impact of Social Responsibility and Social Intelligence on Auditor's Professional Judgment with the Role of Mediating a Philosophical Mindset [Volume 5, Issue 17, 2020, Pages 55-65]
Professional judgment The effect of dark personality traits and individual accountability on auditors' skepticism and professional judgment [Volume 9, Issue 35, 2024, Pages 65-78]
Professional success A Model for Promoting and Inhibiting Factors of Professional Success of Accountants [Volume 9, Issue 32, 2024, Pages 87-100]
Profitability Fuzzy Multi-Objective Two-Stage DEA Model for Evaluating the Performance of Companies Listed on Tehran Stock Exchange [Volume 3, Issue 12, 2018, Pages 39-49]
Profitability Interaction between leverage, Dividends and profitability: Simultaneous model approach [Volume 6, Issue 22, 2021, Pages 135-153]
Profitability The effect of combined firm size index on improving corporate profitability models [Volume 7, Issue 25, 2022, Pages 17-28]
Profitability Financial Inclusion and Banking Sector Performance: Evidence from Quantile Panel Regression in Iran [Volume 12, Issue 46, 2027, Pages 1-12]
Profit Distortion Evaluate the consequences of profit distortion on stock returns using models based on accounting variables [Volume 9, Issue 33, 2024, Pages 163-174]
Profit Management Evaluating the Role of Company Life Cycle for an Appropriate Model in Predicting the Quality of Discretionary Accruals (Abnormal) Based on Dickinson Cash Flow Model Approach [Volume 4, Issue 16, 2019, Pages 75-91]
Profit Margins Investigating Sustainable Earnings Extraction from Profit Margin [Volume 10, Issue 37, 2025, Pages 193-208]
Project Risk Management Project Penalty Cost Management, Based on Activity Sensitivity Analysis (BASA) [Volume 5, Issue 19, 2020, Pages 117-133]
Promotion Mix The role of investors’ objective financial knowledge on the assessment of risk disclosures in mix mutual funds advertisements in Iran (The evidence of mutual funds in Iran) [Volume 1, Issue 1, 2016, Pages 7-23]
Propulsion The future of the audit profession in Iran with a scenario approach [Volume 8, Issue 30, 2023, Pages 233-244]
Prospective Business Strategy The Effect of Company’s Business Strategy on Audit Fee and Auditor’s Opinion according to Competition Theory (Empirical Evidence from Tehran Stock Exchange) [Volume 8, Issue 30, 2023, Pages 1-18]
PSO Distributionally Robust portfolio Optimization based on the Calmar ratio using the Wasserstein metric [Volume 11, Issue 40, 2026, Pages 81-92]
PSOGA An Efficiency Measurement and Benchmarking Model Based on Tobit Regression, GANN-DEA and PSOGA [Volume 3, Issue 12, 2018, Pages 79-93]
Psychological characteristics Investigating the effect of psychological characteristics and financial intelligence of managers on audit quality [Volume 8, Issue 28, 2023, Pages 231-240]
Psychological characteristics Providing a Prediction Model of Investment Decision Based on the Individual Characteristics of Investors using Artificial Intelligence [Volume 11, Issue 42, 2026, Pages 161-180]
Psychological factors The Impact Pattern of Psychological Factors on the Business of Audit Firms Affiliated with the Iranian Association of Certified Public Accountants [Volume 12, Issue 47, 2027, Pages 147-158]
Psychopathy Behavior The Effect Of The Dark Triad Traits On Auditing Whistleblowing [Volume 8, Issue 28, 2023, Pages 75-87]
Public Company Accounting Oversight Board Professional and Non-professional Investors’ Opinion on Critical Audit Matters in the Auditor's Report [Volume 9, Issue 33, 2024, Pages 29-42]
Public-private partnership Explaining the Public-Private Partnership Model for Financing National Iranian Gas Company Projects Based on Structural Model and Kohunen Neural Networks [Volume 10, Issue 36, 2025, Pages 11-26]
Public Sector The Impact of Management Control Systems on Contemporary Management Accounting Practices in the Public Sector [Volume 4, Issue 13, 2019, Pages 39-50]
Public Sector Prioritizing the Factors affecting Performance Budgeting in the Public Sector Using the DEMATEL Technique [Volume 11, Issue 42, 2026, Pages 91-106]
Purchase Intention Investigation of the influence of perceived risk dimensions on purchase intention with mediating role of trust in Iranian product [Volume 7, Issue 25, 2022, Pages 111-123]
Python Future research on the Use of Python in Accounting and Financial Reporting Profession by Applying a Scenario Writing Approach [Volume 12, Issue 46, 2027, Pages 31-49]

Q

Q methodology Enhancing the Ethical Decision-making Framework in the Certified Public Accountants’ Association Based on Q Methodology [Volume 8, Issue 29, 2023, Pages 13-24]
Qualitative indicators of capital market improvement The role of qualitative indicators of capital market improvement in capital market efficiency [Volume 10, Issue 39, 2025, Pages 163-172]
Qualitative Method Designing the acquisition and integration model of knowledge-based and start-up companies using fuzzy method [Volume 8, Issue 30, 2023, Pages 217-232]
Quality Investigating the Relationship between Quality Costs and Quality in Pegah Khuzestan Dairy Industry [Volume 1, Issue 1, 2016, Pages 41-49]
Quality Improvement Measuring Cost of Quality (C.O.Q) and Quality Improvement (Case study: A Steel Company in I.R.IRAN) [Volume 8, Issue 31, 2023, Pages 203-212]
Quality of discretionary accruals, Quality of non-discretionary accruals, the risk of exchange rate fluctuations, Cost of debt Investigating the effect of the quality of total accruals and the risk of exchange rate fluctuations on the cost of debt [Volume 12, Issue 47, 2027, Pages 29-42]
Quality of Financial Information Investigating the Effect of Unusual Auditors' Fees on the Divergence of Investors' Opinions on the Tehran Stock Exchange [Volume 13, Issue 48, 2028, Pages 123-134]
Quality of Risk Disclosure Investigating the Quality of Risk Disclosure of Management Commentary and Financial Performance of the Company on the Investors’ Judgments [Volume 6, Issue 22, 2021, Pages 121-133]
Quality of work life Interpretive Structural Modeling of Factors Affecting the Quality of Auditors' Work Life (Case Study: Auditing Institutions in Tehran) [Volume 10, Issue 37, 2025, Pages 105-122]
Quantitative Modeling of Systemic Risk Modified systemic risk model with ∆CoVaR approach in banking system with an Emphasis on Bank Indicators [Volume 10, Issue 38, 2025, Pages 73-86]
Quantitative Strategic Planning Matrices SAP-LAP Linkages Scenario Analysis of Financial/Accounting Functions Decision [Volume 6, Issue 23, 2021, Pages 59-79]
Quantum probability theory Designing an Investor Decision-Making Model in the Tehran Stock Exchange Based on Quantum Probability Theory [Volume 13, Issue 49, 2028, Pages 149-156]

R

Racial complement Proposing a model for assessing Herding behavior in the Iranian capital market using meta-heuristic algorithms [Volume 7, Issue 24, 2022, Pages 13-30]
Radial basis function Multiquadratic-Radial Basis Functions Method for Mortgage valuation under jump-diffusion model [Volume 8, Issue 29, 2023, Pages 211-219]
Random forest Predicting the Factors Affecting on the Migration of Growth Firms with Financial Health in the Tehran Stock Exchange by Using the Random Forest Method [Volume 6, Issue 23, 2021, Pages 81-92]
Ranking Combination of DEA and ANP-QUALIFLEX Methods to determine the most Efficient Portfolio (Case study: Tehran Stock Exchange) [Volume 3, Issue 9, 2018, Pages 79-90]
Ranking The Ranking of Corporate Social Responsibility by Using of DEA Cross Efficiency [Volume 3, Issue 11, 2018, Pages 11-22]
Ranking An Integrated Ranking Model of Tehran Stock Exchange Companies Using Bayesian Best-Worst, CoCoSo, and MARCOS Methods (Case Study: Food and Beverage Companies) [Volume 10, Issue 39, 2025, Pages 55-88]
Ranking Models Studying the Adjustment Amount of Ranking the Performance of Mutual Funds Based on Omega Ratio and Real Return [Volume 1, Issue 4, 2016, Pages 13-19]
Rational behavior Identifying and categorizing of effective factors on individual investors behavior in Tehran’s stock market (Behavioral finance perspective) [Volume 4, Issue 16, 2019, Pages 105-117]
R&D Investment Environmental Uncertainty and R&D Investment: Moderator role Of Product Market Competition [Volume 9, Issue 33, 2024, Pages 129-138]
Reaction Behavior Identifying and categorizing of effective factors on individual investors behavior in Tehran’s stock market (Behavioral finance perspective) [Volume 4, Issue 16, 2019, Pages 105-117]
Readability of financial reporting Implementing a Financial Reporting Model under the Web-Based Financial Reporting [Volume 9, Issue 33, 2024, Pages 175-190]
Readability of financial reporting Effect of earnings quality on the financial reporting readability using the structural equation approach [Volume 9, Issue 34, 2024, Pages 119-130]
Real activities manipulation Deviation from Target Leverage and Leverage Adjustment Speed in Firms with Small Positive Earnings [Volume 4, Issue 13, 2019, Pages 51-67]
Real activities manipulation Earnings Manipulation and Leverage Deviation [Volume 7, Issue 27, 2022, Pages 77-94]
Real Earnings Management The Effect of the Characteristics of Board of Directors on Real Earnings Management [Volume 2, Issue 6, 2017, Pages 57-69]
Real Earnings Management A Comparative Study of the Relationship between Real Earnings Management and Earnings Management Based on Accruals to Achieve an Average Profitability [Volume 2, Issue 7, 2017, Pages 43-51]
Real Earnings Management Political Connection and Earnings Management Methods: Evidence from Tehran Stock Exchange [Volume 5, Issue 17, 2020, Pages 1-17]
Real Earnings Management The Effect of Earnings Management on the Relationship between Earnings Forecast Error and Earning Persistence: Test of Management Overconfidence Theory [Volume 5, Issue 19, 2020, Pages 99-115]
Real Sensitivity and Income Sensitivity The Impact of Corporate Political Connection on Earnings Management Sensitivity: GMM Approach [Volume 7, Issue 24, 2022, Pages 175-189]
Real-time Anomaly Detection The Impact of Artificial Intelligence Algorithms on Financial Fraud Detection and Prevention: The Moderating Role of Internal Control Systems [Volume 12, Issue 47, 2027, Pages 93-110]
Reciprocity A Preference Degree for Ranking Intuitionistic Fuzzy Numbers [Volume 9, Issue 33, 2024, Pages 89-100]
Recurrent Neural Network Comparative Comparison of the Efficiency of Hybrid Model of an Agent-based & Recursive Neural Network in Automating Algorithmic Trading Strategies in Global Financial Markets [Volume 10, Issue 37, 2025, Pages 209-234]
Refined EVA A Study on Relationship between Intellectual Capital and Refined EVA in Insurance Companies as Member of Tehran Stock Exchange [Volume 3, Issue 9, 2018, Pages 91-101]
Refinery and Petrochemical companies Investigation of the Factors Affecting on Probability of Company Acquisition (Focusing on Refining and Petrochemical Companies) [Volume 2, Issue 5, 2017, Pages 9-22]
Regret aversion Empirical Explanation of Different Models of Decision Making by Individual Investors Based on Regret Aversion Concept- Evidence from Capital Market of Iran [Volume 8, Issue 29, 2023, Pages 161-172]
Regulation Establishment Impact of Internal Control Regulations on the Financial Reporting Quality [Volume 10, Issue 38, 2025, Pages 41-60]
Regulatory governance Presenting a regulatory governance model for the country's industrial development in medical equipment based on the Fuzzy Multi-Criteria Decision-Making Method (MCDM-Fuzzy) [Volume 13, Issue 48, 2028, Pages 105-122]
Related-Party Transaction CEO, Board of Directors, Dual Responsibility, Independence, Tenure Examining the impact of Board of Directors Characteristics on Transactions with Related Parties: Goods and Financial Resources [Volume 12, Issue 47, 2027, Pages 61-74]
Reliability A Review Of International Financial Reporting Standards In Iran And Its Effect On The Quality Of Accounting Financial Statements [Volume 10, Issue 39, 2025, Pages 119-138]
Religion and conscience Investigating the Effect of Religious Orientation on Decision Making Approach of Financial Managers [Volume 8, Issue 29, 2023, Pages 117-131]
Religious Attitude Investigating the Relationship between Religious Attitude and Perceptual Errors in Stock Exchange Investors [Volume 2, Issue 5, 2017, Pages 39-50]
Religious Attitude Explanation of religious behavior and attitude and its impact on the judgment of accountants and auditors [Volume 11, Issue 40, 2026, Pages 93-102]
Religious orientation Investigating the Effect of Religious Orientation on Decision Making Approach of Financial Managers [Volume 8, Issue 29, 2023, Pages 117-131]
Reporting Quality The effect of remuneration of directors on the quality of reporting [Volume 7, Issue 25, 2022, Pages 45-55]
Reputation Risk Reputation Risk Management in the Framework of Enterprise Risk Management: Evidences from an Active Financial Institution in the Capital Market of Iran [Volume 3, Issue 10, 2018, Pages 1-13]
Requirements Investigating the Relationship between Financial Resilience and Green Accounting with the Mediating Role of Risk Control in Tehran Stock Exchange Companies [Volume 11, Issue 41, 2026, Pages 57-68]
Residual Earnings The Value Relevance of Net Financial Expenses during the Period of Imposing Sanctions: The Case of Iran [Volume 1, Issue 4, 2016, Pages 41-53]
Resilient Economy Designing a model of effective factors on operational budgeting system in the sport by resilient economy approach [Volume 5, Issue 19, 2020, Pages 57-70]
Resistance economy Identification and investigation of the relationships between the indicators influenced by the application of international financial reporting standards by Iranian banks in the resistance economy framework [Volume 8, Issue 30, 2023, Pages 31-43]
Rest's Four-Component Model Highlighting the Role of Motivational Values in Auditors' Ethical [Volume 13, Issue 48, 2028, Pages 153-174]
Return Analyzing Stock in a Complex Market in accordance with the Portfolio Optimization Using Network Architecture [Volume 7, Issue 26, 2022, Pages 101-113]
Returns of The Banking Industry Index and Credit Institutions Evaluating the effect of liquidity growth rate volatility and real interest rate uncertainty on the performance of the banking industry [Volume 11, Issue 41, 2026, Pages 195-204]
Returns to scale Measurement of damage to scale based on data envelopment analysis: A case study in Saman insurance company [Volume 8, Issue 30, 2023, Pages 187-200]
Risk Analyzing Stock in a Complex Market in accordance with the Portfolio Optimization Using Network Architecture [Volume 7, Issue 26, 2022, Pages 101-113]
Risk Feasibility study of using meta-heuristic algorithms on optimizing of the integrated risk in banking system [Volume 8, Issue 28, 2023, Pages 143-158]
Risk Identification and Modeling of Crowdfunding Risk Indicators in FinTech-Based Businesses Based on the Combined Approach of Thematic Analysis and Partial Least Squares in SEM [Volume 10, Issue 38, 2025, Pages 13-24]
Risk Development of Credit Rating Scales in Investment Industry Companies [Volume 10, Issue 38, 2025, Pages 111-126]
Risk Designing a Risk Disclosure Model for Banks Listed on the Iranian Capital Market [Volume 13, Issue 48, 2028, Pages 93-104]
Risk Tokenization of Real Estate and Identifying it's Risks in Iran [Volume 13, Issue 49, 2028, Pages 101-118]
Risk Appetite A Hybrid Neural Network based Model for Liquidity Management in Bank Branches [Volume 10, Issue 39, 2025, Pages 37-54]
Risk Appetite Identifying and Prioritizing the Constituent Factors of the Governance System of Holdings Based on Risk Appetite [Volume 13, Issue 49, 2028, Pages 167-178]
Risk Assessment Feasibility study of using meta-heuristic algorithms on optimizing of the integrated risk in banking system [Volume 8, Issue 28, 2023, Pages 143-158]
Risk-Based Approach The Role of Managerial Ability, Enterprise Risk Management (ERM) in Reducing the Business Continuity Risk Using the Support Vector Machine (SVM) Model [Volume 10, Issue 37, 2025, Pages 123-132]
Risk control Investigating the Relationship between Financial Resilience and Green Accounting with the Mediating Role of Risk Control in Tehran Stock Exchange Companies [Volume 11, Issue 41, 2026, Pages 57-68]
Risk Coverage Project Penalty Cost Management, Based on Activity Sensitivity Analysis (BASA) [Volume 5, Issue 19, 2020, Pages 117-133]
Risk Map Providing a framework for identifying and assessing the risks faced by subsidiaries in holdings: Emphasizing on the Impact of the parent company's strategies [Volume 7, Issue 27, 2022, Pages 61-76]
Risk preferences of investors A Novel Selection Model of Optimal Portfolio based on Fuzzy Goal Planning, Considering Types of Investors [Volume 5, Issue 17, 2020, Pages 133-144]
Risk premium Noise Trading Approach of Capital Asset Pricing at Tehran Stock Exchange [Volume 5, Issue 17, 2020, Pages 85-94]
Risk premium An Explanation of Financial Market Anomalies by Emphasizing Financial Constraints based on Risk-Based Perspective and Behavioral Perspective [Volume 11, Issue 41, 2026, Pages 1-14]
Risk Scoring Providing a framework for identifying and assessing the risks faced by subsidiaries in holdings: Emphasizing on the Impact of the parent company's strategies [Volume 7, Issue 27, 2022, Pages 61-76]
Risk-Taking Attitude Providing a Prediction Model of Investment Decision Based on the Individual Characteristics of Investors using Artificial Intelligence [Volume 11, Issue 42, 2026, Pages 161-180]
Role conflict The Effect of Ethical Behavior and Social Identity on the Performance of the Auditors by Emphasizing on RoleC, Self - Efficacy and Professional Ethical Sensitivities [Volume 7, Issue 24, 2022, Pages 159-174]
Roy and Shijin Model Presenting a Comprehensive Model for Portfolio Risk Premium Assessment and Explaining Its Economic Consequences [Volume 7, Issue 24, 2022, Pages 205-216]

S

Safety Develop a safety management model using superior components of safety cost [Volume 8, Issue 29, 2023, Pages 65-79]
Sales Changes The Effect of Fundamental Variables on the Formation of Herding Behavior in the Iranian Capital Market [Volume 6, Issue 20, 2021, Pages 11-26]
Salience Phenomenon Investigating the Effect of Salience Phenomenon on the price and Trading Volume of Shares of Companies Admitted to the Tehran Stock Exchange [Volume 12, Issue 45, 2027, Pages 85-96]
Sarbanes-Oxley Act 2002 Shareholder value Shareholder Wealth Effects of MANAGEMENT Regulatory COMPLIANCE [Volume 1, Issue 1, 2016, Pages 25-40]
Savings Behavior The Effect of Financial Literacy on Financial capacity and Savings Behavior from the Perspective of Investors in Iran [Volume 8, Issue 29, 2023, Pages 43-52]
Scale efficiency Evaluating the Performance of Iranian Insurance Companies Using Efficiency Measurement Method Based on Modified Slack-Based Measure in The Network Data Envelopment Analysis Approach [Volume 8, Issue 29, 2023, Pages 25-41]
Scale-Free Networks Using the Theory of Network in Finance [Volume 1, Issue 2, 2016, Pages 9-23]
Scenario Planning and Interaction Analysis The future of the audit profession in Iran with a scenario approach [Volume 8, Issue 30, 2023, Pages 233-244]
Scenario writing Future research on the Use of Python in Accounting and Financial Reporting Profession by Applying a Scenario Writing Approach [Volume 12, Issue 46, 2027, Pages 31-49]
Schwartz's theory Highlighting the Role of Motivational Values in Auditors' Ethical [Volume 13, Issue 48, 2028, Pages 153-174]
Science and Technology Development Endowment and Charity Financing Model to Develop Science and Technology [Volume 1, Issue 4, 2016, Pages 55-70]
Service Quality The Role of Internal Control System in Improving Service Quality of Privatized Governmental Banks through Exploratory Approach [Volume 5, Issue 17, 2020, Pages 145-158]
Service Quality The role of internal control system in improving service quality of privatized governmental banks through exploratory approach [Volume 5, Issue 19, 2020, Pages 71-84]
Shadow economy The relationship between the shadow economy and the elements of competitiveness in developing oil countries [Volume 8, Issue 30, 2023, Pages 361-375]
Shahr Bank Problematic analysis on indicators of impact on business rumors in the capital market (Case study: Shahr Bank) [Volume 7, Issue 26, 2022, Pages 89-100]
Shannon Entropy Develop a qualitative model of professional skepticism in auditing financial statements [Volume 8, Issue 30, 2023, Pages 235-344]
Sign Effect Sign Effect, Speedup – Delay Asymmetry and Gender Effect In the Tehran Stock Exchange [Volume 5, Issue 18, 2020, Pages 41-53]
Simulation Multi objective portfolio optimization for a private equity investment company under data insufficiency condition [Volume 6, Issue 21, 2021, Pages 23-37]
Simulation Modeling the effects of Tehran Stock Exchange investors' sentiment on stock price within a heterogeneous agent model [Volume 10, Issue 36, 2025, Pages 63-74]
Simultaneous Equations Models Interaction between leverage, Dividends and profitability: Simultaneous model approach [Volume 6, Issue 22, 2021, Pages 135-153]
Simultaneous Equations System Explaining the Mutual Relationship between Board Gender Diversity and Corporate Social Responsibility using the Simultaneous Equations System [Volume 3, Issue 11, 2018, Pages 1-10]
Single Cross-match Investigation of single and double cross-match processes and their costing using material flow cost accounting technique. [Volume 6, Issue 22, 2021, Pages 107-122]
Size of board of directors The Effect of the Characteristics of Board of Directors on Real Earnings Management [Volume 2, Issue 6, 2017, Pages 57-69]
Skepticism The effect of dark personality traits and individual accountability on auditors' skepticism and professional judgment [Volume 9, Issue 35, 2024, Pages 65-78]
Small and Medium Enterprises Modeling Factors Affecting the Application of Management Accounting Techniques In Small and Medium Enterprises Using Fuzzy Cognitive Mapping [Volume 6, Issue 23, 2021, Pages 113-127]
Small and Medium Enterprises Identifying The Determining Factors of the Financing Model of Small and Medium Companies in the Stock Exchange [Volume 11, Issue 42, 2026, Pages 271-286]
Small and Medium-Sized Enterprises Designing a proper model and software program to evaluate and predict credit risk of small and medium‑sized enterprises in commercial banks [Volume 8, Issue 31, 2023, Pages 1-12]
Smart Contract Prioritizing the use of parachain technology and presenting the pattern of using this technology in the banking industry using theme analysis [Volume 10, Issue 38, 2025, Pages 139-150]
SMEs Optimizing Production Chain Risk Management Using Metaheuristic Models [Volume 12, Issue 47, 2027, Pages 167-182]
Social banking Designing a Social Banking Model to Reduce Conflict of Financial Interest between Banks and Manufacturing Firms through Agent-Based Modeling Simulation [Volume 10, Issue 37, 2025, Pages 47-60]
Social Business Identifying and prioritizing the factors affecting the financing of social businesses through the banking industry [Volume 8, Issue 30, 2023, Pages 45-60]
Social Capital An indigenized model for audit behavior based on social capital [Volume 8, Issue 31, 2023, Pages 53-70]
Social Intelligence The Impact of Social Responsibility and Social Intelligence on Auditor's Professional Judgment with the Role of Mediating a Philosophical Mindset [Volume 5, Issue 17, 2020, Pages 55-65]
Socially Responsible Investing (SRI) The Risk and Performance of ESG Portfolio Strategies in Global Financial Markets [Volume 10, Issue 39, 2025, Pages 173-190]
Social network The formation of the investment optimal portfolio based on the approach of the analysis of social channels in Iran’s equities market (Quantitative and qualitative attitude) [Volume 8, Issue 29, 2023, Pages 335-346]
Social reputation Modeling corporate reputation in companies admitted to the Tehran Stock Exchange [Volume 11, Issue 43, 2026, Pages 111-126]
Social responsibility Board Diversity and Corporate Social Responsibility: Evidence from Iranian Firms [Volume 2, Issue 7, 2017, Pages 53-59]
Social responsibility The Ranking of Corporate Social Responsibility by Using of DEA Cross Efficiency [Volume 3, Issue 11, 2018, Pages 11-22]
Social responsibility The Impact of Social Responsibility and Social Intelligence on Auditor's Professional Judgment with the Role of Mediating a Philosophical Mindset [Volume 5, Issue 17, 2020, Pages 55-65]
Social responsibility Corporate Cultural Dimensions, Social Responsibility and Financial Performance [Volume 7, Issue 26, 2022, Pages 227-238]
Social responsibility Investigating the relationships between components of social responsibility and life cycle stages Fuzzy Analytic Hierarchy Process (FAHP) and Multi-Criteria Fuzzy Analytical Network Process (FANP) In companies listed on the Tehran Stock Exchange [Volume 9, Issue 34, 2024, Pages 183-197]
Social responsibility of Vigeo model Disclosure and firm ranking based on the the Vigeo model of social responsibility and its relationship with financial performance criteria [Volume 6, Issue 20, 2021, Pages 169-181]
Social Responsibility Ranking Disclosure and firm ranking based on the the Vigeo model of social responsibility and its relationship with financial performance criteria [Volume 6, Issue 20, 2021, Pages 169-181]
Social Security Organization Providing a model of internal control system to reduce financial violations and improve administrative health in Guilan Social Security Organization [Volume 7, Issue 26, 2022, Pages 173-185]
Social Security Organization Designing the performance evaluation indicators of Hormozgan Social Security Organization's service supply chain by the Network Data Envelopment Analysis Model [Volume 7, Issue 27, 2022, Pages 105-114]
Software Development Management A Model-Driven Decision Support System for Software Cost Estimation (Case Study: Projects in NASA60 Dataset) [Volume 5, Issue 18, 2020, Pages 63-77]
SO-ST-WO-WT Investigating and explaining the strategic position of Iran's tax system management [Volume 6, Issue 23, 2021, Pages 193-203]
Space-time-frequency analysis Studying the Monthly Effect on the Market Reactions Using Time-Space -Frequency Analysis (Case Study: Tehran Stock Exchange) [Volume 2, Issue 6, 2017, Pages 79-90]
SPEA A New Efficient Metaheuristic Model for Stock Portfolio Management and its Performance Evaluation by Risk-adjusted Methods [Volume 3, Issue 12, 2018, Pages 63-77]
Specialized characteristics The effect of word-of-mouth communication and specialized characteristics on the financial behavior of investors: with the mediating role of demographic factors in emerging markets [Volume 12, Issue 44, 2027, Pages 97-112]
Spectatorship Phenomenon Analysis of Factors Influencing Malpractice Reporting Considering the Spectatorship Phenomenon Using Structural-Interpretive Modeling and MicMac Analysis [Volume 12, Issue 46, 2027, Pages 103-122]
Speculativem The Different Role of Mental Accounting on Optimal Portfolio Based on Speculative Bubble [Volume 5, Issue 19, 2020, Pages 43-55]
Speed of Adjustment Price Overreaction & Under reaction: Evaluating performance and Speed of Adjustment Investment Strategies in Tehran Stock Exchange (TSE) [Volume 2, Issue 6, 2017, Pages 103-120]
Speed of Capital Structure Amendment Investigation of the Quality of Accounting Information and Capital Cost According to the Adjusting Role of Financial and Environmental Characteristics in the Iran Capital Market in Companies Listed on the Tehran Stock Exchange [Volume 8, Issue 28, 2023, Pages 107-120]
Speed of Price Adjustment Assessing the Behavioral Reaction of Investors to the Price Change Using the Speed of Price Adjustment Approach to the General Information and Its Relation with Future Return [Volume 3, Issue 12, 2018, Pages 15-27]
Spillover Predicting the Volatility Spillover in the Tehran Stock Exchange Market with Heston Switching Copula Model [Volume 11, Issue 42, 2026, Pages 39-56]
Spillover Effects and Multivariate GARCH Models Studying Volatility Risk Transmission in Automatable Supply Chain Companies in the Tehran Stock Exchange [Volume 3, Issue 12, 2018, Pages 29-37]
Spiritual Capital Accountants and Auditors’ Spiritual Capital Pattern Planning Using Grounded Theory Approach [Volume 8, Issue 29, 2023, Pages 185-194]
SPOS firms Deviation from Target Leverage and Leverage Adjustment Speed in Firms with Small Positive Earnings [Volume 4, Issue 13, 2019, Pages 51-67]
Stages of Development of Management Accounting (SDMA) Examining the Moderating Effect of Industry Competition on Relationship between Privatization, Financial Performance and Using of Management Accounting Tools in TSE [Volume 1, Issue 3, 2016, Pages 87-100]
STARR ratio Enhanced indexing using a discrete Markov chain model and mixed conditional value-at-risk [Volume 6, Issue 22, 2021, Pages 69-80]
Startup Designing a Valuation Model for Petroleum Startups [Volume 3, Issue 12, 2018, Pages 95-107]
Start-up companies Analysis of the non-financial value creation mechanisms of venture capitalists for start-up companies [Volume 10, Issue 36, 2025, Pages 232-242]
Startups Review of valuation models and identification and ranking of valuation indicators of startup companies in the idea stage in Iran based on AHP mathematical method [Volume 7, Issue 27, 2022, Pages 139-150]
Stewardship theory Integrating Business Sustainability into Supply Chain Management [Volume 3, Issue 9, 2018, Pages 1-15]
Stochastic correlation Simulation of Long-term Returns with Stochastic Correlations [Volume 2, Issue 6, 2017, Pages 1-9]
Stochastic interest rate Multiquadratic-Radial Basis Functions Method for Mortgage valuation under jump-diffusion model [Volume 8, Issue 29, 2023, Pages 211-219]
Stochastic Volatility The Effect of Uncertainty of Macroeconomic Indicators on Tehran Stock Exchange Return With an Approach of the TVP-SV Model [Volume 3, Issue 9, 2018, Pages 29-39]
Stock Crash Risk Providing a Model for Forecasting the Stock Price Crash Risk in Tehran Stock Exchange on the basis of EXTR-SIGMA & NCSKEW [Volume 6, Issue 20, 2021, Pages 27-38]
Stock Exchange Brokers Design of an IMC Model for Financial Services [Volume 6, Issue 21, 2021, Pages 93-109]
Stock Market Effect of the Development of the Cryptocurrency Market on the Money Market in Iran and the European Union [Volume 9, Issue 35, 2024, Pages 31-42]
Stock Market Common Stocks as a Hedge Against Inflation through the Shares of Tehran Stock Exchange Member Companies [Volume 10, Issue 38, 2025, Pages 1-11]
Stock Market Portfolio Risk Management in Oil, Gold, and Stock Markets Based on Dynamic Modeling and Targeted Risk Hedging [Volume 13, Issue 49, 2028, Pages 131-148]
Stock Portfolio Optimizing Stock Portfolio of Investment Companies Operating in Field of Petrochemical and Refinery Based on Multivariate GARCH Models [Volume 4, Issue 14, 2019, Pages 39-58]
Stock Price Prediction of Stock Price using Particle Swarm Optimization Algorithm and Box-Jenkins Time Series [Volume 2, Issue 7, 2017, Pages 25-31]
Stock Price Forecasting Crash risk using Business Strategy, Equity Overvaluation and Conditional Skewness in Stock Price [Volume 4, Issue 16, 2019, Pages 13-25]
Stock Price Providing a Model for Forecasting the Stock Price Crash Risk in Tehran Stock Exchange on the basis of EXTR-SIGMA & NCSKEW [Volume 6, Issue 20, 2021, Pages 27-38]
Stock Price Impact of Intellectual Capital Factors on Competitive Capability Derived from Market Share and Stock Prices of Companies (Role of Moderating Factors) [Volume 11, Issue 41, 2026, Pages 69-78]
Stock Price Investigating the Effect of Salience Phenomenon on the price and Trading Volume of Shares of Companies Admitted to the Tehran Stock Exchange [Volume 12, Issue 45, 2027, Pages 85-96]
Stock Price Resilience Prediction of Stock Price Resilience, using Artificial Neural Networks (MLP) in companies listed on the Stock Exchange [Volume 9, Issue 34, 2024, Pages 95-117]
Stock Return Examination of the Predictive Power of Fama-French Five-Factor Model by the Inclusion of Skewness Coefficient: Evidence of Iranian Stock Market [Volume 2, Issue 6, 2017, Pages 71-78]
Stock Return The Effect of Uncertainty of Macroeconomic Indicators on Tehran Stock Exchange Return With an Approach of the TVP-SV Model [Volume 3, Issue 9, 2018, Pages 29-39]
Stock Return Impact of Direct and Indirect Oil Shocks on Iran's Energy-intensive industries stock returns (Appling Simultaneous Equation System on Panel Data) [Volume 4, Issue 16, 2019, Pages 93-104]
Stock Return Corporate Profitability and its Connection to Liquidity Growth and Stock Return [Volume 8, Issue 31, 2023, Pages 117-130]
Stock Return The Dynamic and Systemic Effect of Asymmetric Information on Stock Returns by Dumitrescu-Hurlin and Generalized Method of Moments (Case of Tehran Stock Exchange) [Volume 8, Issue 31, 2023, Pages 131-140]
Stock Returns Relationship between quality of earning and abnormal stock return of companies accepted in Mumbai Stock Exchange [Volume 1, Issue 2, 2016, Pages 61-73]
Stock Returns Investigating the Impact of Time-varying Volatility of Macroeconomic Indices on the Predictability of Optimal Stock Portfolio Return in Tehran Stock Exchange [Volume 1, Issue 3, 2016, Pages 67-78]
Stock Returns Is the 52-high-price Strategy Explained by Behavioral Finance? (Uncertainty Effect) [Volume 2, Issue 6, 2017, Pages 11-21]
Stock Returns Investigating Joint Effects of Brand Value and Advertising Expenditure on Corporate Financial Performance and Stock Returns [Volume 7, Issue 24, 2022, Pages 265-273]
Stock Returns Evaluate the consequences of profit distortion on stock returns using models based on accounting variables [Volume 9, Issue 33, 2024, Pages 163-174]
Stock Returns Comparative Analysis on Effect of Accounting Data and Macroeconomic Variables in Predicting Stock Returns [Volume 9, Issue 35, 2024, Pages 249-264]
Strategic Management Accounting Impact of Intellectual Capital Factors on Competitive Capability Derived from Market Share and Stock Prices of Companies (Role of Moderating Factors) [Volume 11, Issue 41, 2026, Pages 69-78]
Strategies Prevailing conditions on comprehensive risk management in Iran's capital market, strategies and future consequences [Volume 8, Issue 30, 2023, Pages 345-359]
Strategy Explaining the Role of Management Accounting Information System in Strategy Formulation with Actors Network Approach [Volume 2, Issue 7, 2017, Pages 11-24]
Strategy Investigating and explaining the strategic position of Iran's tax system management [Volume 6, Issue 23, 2021, Pages 193-203]
Structural Capital A Study on Relationship between Intellectual Capital and Refined EVA in Insurance Companies as Member of Tehran Stock Exchange [Volume 3, Issue 9, 2018, Pages 91-101]
Structural Capital Value added Intellectual coefficient and its elements influence on the economic growth and development of Iranian food industries [Volume 9, Issue 32, 2024, Pages 113-122]
Structural Equation Modeling, Financial Resilience, Development, Water Industry Analysis of the Structural Model of Financial Resilience in the Water Industry. [Volume 12, Issue 47, 2027, Pages 159-166]
Structural Equation Modeling (SEM) The Effect of Corporate Governance Mechanisms on Audit Quality by Explaining the Intermediary Function of Auditor's Behavioral Components [Volume 4, Issue 15, 2019, Pages 73-82]
Structural Equation Modeling (SEM) The Effect of Corporate Governance Mechanisms on Audit Quality by Explaining the Intermediary Function of Auditor's Behavioral Components [Volume 6, Issue 23, 2021, Pages 93-102]
Structuration theory Exploratory Evidence on Accounting System, Annual Report Review and New Public Management [Volume 4, Issue 16, 2019, Pages 27-37]
Supervisory body Audit quality measurement model [Volume 7, Issue 25, 2022, Pages 1-15]
Supply chain Improved Profitability and Competition in Two Level Supply Chain by Non-Cooperative Games [Volume 3, Issue 11, 2018, Pages 59-70]
Supply chain Supply Chain Cost Estimation Model for Dashboard Management Design [Volume 4, Issue 15, 2019, Pages 83-95]
Supply chain Supply Chain Cost Estimation Model for Dashboard Management Design [Volume 5, Issue 17, 2020, Pages 19-31]
Supply chain Application, Pros and Cons of Blockchain Networks [Volume 9, Issue 35, 2024, Pages 189-206]
Supply chain Modeling the Welfare Effects of Blockchain in the Supply Chain [Volume 9, Issue 35, 2024, Pages 221-232]
Supply chain Providing a supply chain financing model based on block chain technology [Volume 10, Issue 36, 2025, Pages 53-62]
Supply chain Modeling and simulation of non-linear fractional-order chaotic system of supply chain and financial model [Volume 12, Issue 44, 2027, Pages 1-20]
Supply chain companies Studying Volatility Risk Transmission in Automatable Supply Chain Companies in the Tehran Stock Exchange [Volume 3, Issue 12, 2018, Pages 29-37]
Supply Chain Finance Optimizing Production Chain Risk Management Using Metaheuristic Models [Volume 12, Issue 47, 2027, Pages 167-182]
Support-vector Machine Evaluation of the Impact of Actors on Ecosystem Accounting [Volume 5, Issue 18, 2020, Pages 121-135]
Support Vector Machine Fraud Prediction in Financial Statements through Comparative Analysis of Data Mining Methods [Volume 10, Issue 38, 2025, Pages 151-166]
Sustainability, disclosure, reporting, bankruptcy risk, financial stability Sustainability-Driven Financial Stability: Empirical Insights from the Iranian Listed Manufacturing Companies [Volume 13, Issue 48, 2028, Pages 23-42]
Sustainability performance Integrating Business Sustainability into Supply Chain Management [Volume 3, Issue 9, 2018, Pages 1-15]
Sustainability performance An Empirical Investigation of the Relation between Corporate Sustainability Performance (CSP) and Corporate Value: Evidence from Iran [Volume 4, Issue 14, 2019, Pages 27-37]
Sustainability performance Relationship between Income Quality and Cost of Equity: the Role of Voluntary Disclosure of Non-Financial Information and Sustainability Performance [Volume 11, Issue 41, 2026, Pages 205-218]
Sustainability policies Modeling the effect of instability in "financial, economic and sustainability" policies on the choice of investment strategies of companies in the Tehran Stock Exchange [Volume 9, Issue 32, 2024, Pages 39-52]
Sustainable Competitive Advantage Evaluating Long-term Performance of Commercial Banks from Sustainable Competitive Advantage Perspective, Focusing on Role of Management Efficiency: Comparison of Iranian Private and Public Banks [Volume 7, Issue 24, 2022, Pages 251-264]
Sustainable development The Role of Infrastructure Asset Valuation in Infrastructure Asset Management and Sustainable Development.. [Volume 10, Issue 36, 2025, Pages 95-104]
Sustainable Earnings Investigating Sustainable Earnings Extraction from Profit Margin [Volume 10, Issue 37, 2025, Pages 193-208]
Sustainable Green Accounting Values Providing a Micmac Analysis to Strengthen Sustainable Green Accounting Values of Capital Market Companies: Polar Matrix Analysis [Volume 7, Issue 24, 2022, Pages 133-158]
Sustainable/Green Finance The Risk and Performance of ESG Portfolio Strategies in Global Financial Markets [Volume 10, Issue 39, 2025, Pages 173-190]
Switching Model Comparison of Performance of Traditional Value at Risk Models with Switching Model in Tehran Stock Exchange [Volume 3, Issue 10, 2018, Pages 57-68]
SWOT Investigating and explaining the strategic position of Iran's tax system management [Volume 6, Issue 23, 2021, Pages 193-203]
Symmetric risk spillovers An Investigation of Symmetric Risk Spillovers between Carbon Trading and Commodity Markets. [Volume 11, Issue 42, 2026, Pages 107-130]
Systematic Risk Measurement Dependencies and Volatility Spillovers between Stock Markets and Futures Markets using Time-Varying Conditional Copula Models and Multivariate GARCH [Volume 13, Issue 48, 2028, Pages 61-80]
Systemic Banking Crisis, Crisis Management Policy An Overview on the Literature and History of Systemic Banking Crisis in Iran and Around the World [Volume 4, Issue 13, 2019, Pages 109-119]
Systems A Compound Decision Support System for Corporate Planning [Volume 3, Issue 10, 2018, Pages 15-31]

T

Tacit knowledge and experiences of managers Identifying Tacit Knowledge Criteria and Experiences of Managers in the Earning Management Behavioral Pattern Using Delphi Method [Volume 6, Issue 21, 2021, Pages 167-184]
Tacit knowledge of managers Developing the Concept of Sustainability Accounting Based On the Tacit Knowledge of Managers in Iran [Volume 8, Issue 28, 2023, Pages 159-172]
Talent search, sports talent search, sports economics, grounded theory, fuzzy Delphi Identifying the factors affecting sports economics in Iranian sports talent search using a grounded theory approach [Volume 13, Issue 48, 2028, Pages 43-60]
Tax Reasons for the Gap between Declared and Assessed Taxable Incomes of Manufacturing Companies Listed on Tehran Stock Exchange [Volume 8, Issue 29, 2023, Pages 297-310]
Tax Avoidance Tax avoidance and Firms Cost of Equity: The Moderating Role of outside Monitoring [Volume 2, Issue 5, 2017, Pages 23-30]
Tax Avoidance Investigating the Effect of Financial Distress on Tax Avoidance during the Global Financial Crisis in Companies Listed on Tehran Stock Exchange [Volume 3, Issue 9, 2018, Pages 41-51]
Tax Avoidance The Presence of Women on the Board and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 3, Issue 9, 2018, Pages 53-62]
Tax Avoidance Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership [Volume 5, Issue 17, 2020, Pages 95-106]
Tax Avoidance Designing a Model of Factors Affecting in Tax Avoidance Using the Interpretive Structural Modeling(ISM) [Volume 7, Issue 24, 2022, Pages 1-12]
Tax Avoidance Model of the comprehensive index of tax avoidance and company' attributes [Volume 8, Issue 30, 2023, Pages 89-108]
Tax Avoidance Examining the relationship between tax avoidance, effective tax rate, tax risk and tax uncertainty [Volume 11, Issue 41, 2026, Pages 181-194]
Tax discrepancies Developing a Corporate Tax Model Based on Audit Quality: An Approach towards Financial Transparency and Regulatory Compliance [Volume 13, Issue 49, 2028, Pages 13-30]
Tax Justice The Role of Corporate Governance on Tax Justice (Horizontal Equity and Vertical Equity) [Volume 3, Issue 11, 2018, Pages 95-108]
Tax Non-Compliance Providing a tax Non-Compliance model in Iran using the Multi -grounded theory approach [Volume 7, Issue 27, 2022, Pages 259-279]
Tax Policy Tax Policy and Economic Growth in the Developing and Developed Nations [Volume 4, Issue 14, 2019, Pages 5-25]
Tax Revenue Tax Policy and Economic Growth in the Developing and Developed Nations [Volume 4, Issue 14, 2019, Pages 5-25]
Tax Revenue An Empirical Analysis on Effects of Internal Control System on Tax Revenue Audit Performance; Evidence from Ethiopian Ministry of Revenue South and Southwestern Districts [Volume 5, Issue 18, 2020, Pages 13-20]
Tax system Investigating and explaining the strategic position of Iran's tax system management [Volume 6, Issue 23, 2021, Pages 193-203]
Tax uncertainty Examining the relationship between tax avoidance, effective tax rate, tax risk and tax uncertainty [Volume 11, Issue 41, 2026, Pages 181-194]
Technical Analysis Analyzing the Effectiveness of Candlestick Technical Trading Strategies in Foreign Exchange Market [Volume 4, Issue 15, 2019, Pages 25-41]
Technical Analysis Stock Price Forecasting with Support Vector Regression Based on Social Network Sentiment Analysis and Technicl Analysis [Volume 8, Issue 29, 2023, Pages 53-64]
Technical Analysis Empirical Explanation of Different Models of Decision Making by Individual Investors Based on Regret Aversion Concept- Evidence from Capital Market of Iran [Volume 8, Issue 29, 2023, Pages 161-172]
Technical Analysis Identification and Evaluation of Practical Technical Analysis Strategies in the Iranian Stock Market [Volume 11, Issue 42, 2026, Pages 227-240]
Technical Analysis Articles Identification and Evaluation of Practical Technical Analysis Strategies in the Iranian Stock Market [Volume 11, Issue 42, 2026, Pages 227-240]
Technical Indicator Bitcoin price forecasting by applying combination of stacking method and Differential Evolution Algorithm [Volume 9, Issue 35, 2024, Pages 93-118]
Tehran Exchange Market Comparative Study of Capital Assets Pricing Models (CAPM) with Extrapolating Capital Assets Pricing Models (X-CAPM) in Tehran Exchange Market [Volume 1, Issue 4, 2016, Pages 21-39]
Tehran’s Stock Exchange (TSE Examining the Moderating Effect of Industry Competition on Relationship between Privatization, Financial Performance and Using of Management Accounting Tools in TSE [Volume 1, Issue 3, 2016, Pages 87-100]
Tehran Stock Exchange Forecasting Credit Risk in Banks Listed on Tehran Stock Exchange [Volume 1, Issue 3, 2016, Pages 29-45]
Tehran Stock Exchange Examination of the Predictive Power of Fama-French Five-Factor Model by the Inclusion of Skewness Coefficient: Evidence of Iranian Stock Market [Volume 2, Issue 6, 2017, Pages 71-78]
Tehran Stock Exchange Using the Imperialistic Competitive Algorithm Model in Bankruptcy Prediction and Comparison with Genetic Algorithm Model in Listed Companies of Tehran Stock Exchange [Volume 2, Issue 7, 2017, Pages 71-83]
Tehran Stock Exchange The Effects of Transparency of Financial Information and Board Composition on Forecast Accuracy of Corporate Earnings [Volume 3, Issue 11, 2018, Pages 81-93]
Tehran Stock Exchange The Dynamic and Systemic Effect of Asymmetric Information on Stock Returns by Dumitrescu-Hurlin and Generalized Method of Moments (Case of Tehran Stock Exchange) [Volume 8, Issue 31, 2023, Pages 131-140]
Tehran Stock Exchange Designing and explaining the stock price forecasting model in real estate mass construction companies in Tehran Stock Exchange using data panel [Volume 8, Issue 31, 2023, Pages 141-154]
Tehran Stock Exchange The moderating effect of the firm size on the relationship between the financial crisis and the ownership structure (Evidence from Tehran Stock Exchange) [Volume 10, Issue 36, 2025, Pages 27-35]
Tehran Stock Exchange Transmission of Oscillation of Users’ Production Content and Efficiency Rate of the Shares of Iran Khodro Company in Tehran Stock Exchange [Volume 11, Issue 41, 2026, Pages 33-40]
Tehran Stock Exchange Information Efficiency and Default Risk of TSE Llisted Companies; Mediation of Institutional Blockholders [Volume 12, Issue 46, 2027, Pages 133-150]
Tehran Stock Exchange Examining the impact and prioritization of corporate sustainability criteria on negative return skewness in the Tehran Stock Exchange [Volume 13, Issue 49, 2028, Pages 157-166]
Tehran Stock Exchange constitution Identifying Criteria of Internal Audit Quality for Iranian listed Companies [Volume 8, Issue 28, 2023, Pages 55-74]
Text mining Stock Price Forecasting with Support Vector Regression Based on Social Network Sentiment Analysis and Technicl Analysis [Volume 8, Issue 29, 2023, Pages 53-64]
Text mining Comparing the Informed and Noise Investors’ Perception of the Tone of Financial Statements and Its Impact on Stock Returns: A Text-Mining Approach [Volume 9, Issue 35, 2024, Pages 157-172]
The Financial Resilience The financial resilience model of the hotel industry in crisis using structural equation modeling [Volume 9, Issue 34, 2024, Pages 81-94]
Theme Analysis Designing a model of key indicators for evaluating financial technology in Iran's banking industry with Mixed approach [Volume 9, Issue 35, 2024, Pages 295-307]
Theory of Agonism Environmental Discourse Strategies and Green Accounting Consequences: Development of Agonism Theory [Volume 10, Issue 36, 2025, Pages 37-52]
The Tone of Financial Reports Comparing the Informed and Noise Investors’ Perception of the Tone of Financial Statements and Its Impact on Stock Returns: A Text-Mining Approach [Volume 9, Issue 35, 2024, Pages 157-172]
Thoughtful communication Manager’s narratives in the board of director’s report to the annual general meetings: Is it thoughtful? [Volume 7, Issue 25, 2022, Pages 101-109]
Threshold panel Evaluating the effect of fiscal policy on investment in companies admitted to the stock exchange in the conditions of financial friction, using the threshold panel model [Volume 9, Issue 34, 2024, Pages 173-182]
Time series Causal Relationship between Permutation Entropy and Financial Market Crises: A Granger Causality Approach [(Articles in Press)]
Time series regression A Study of the relationship between financial and commodity markets using STR regression [Volume 12, Issue 45, 2027, Pages 77-84]
Time-Varying The Effect of Uncertainty of Macroeconomic Indicators on Tehran Stock Exchange Return With an Approach of the TVP-SV Model [Volume 3, Issue 9, 2018, Pages 29-39]
Time-Varying Parameter Vector Autoregression A study of the Relationship between Foreign Direct Investment and Tourism in Iran with Emphasis on Institutional Quality [Volume 6, Issue 21, 2021, Pages 79-91]
Tobin's Q Evaluating the effect of fiscal policy on investment in companies admitted to the stock exchange in the conditions of financial friction, using the threshold panel model [Volume 9, Issue 34, 2024, Pages 173-182]
Tobit regression An Efficiency Measurement and Benchmarking Model Based on Tobit Regression, GANN-DEA and PSOGA [Volume 3, Issue 12, 2018, Pages 79-93]
Tone of forward-looking information disclosure The Effects of Forward-looking Information Disclosure on Future Profitability of Firms [Volume 8, Issue 30, 2023, Pages 153-164]
Top management support Supply Chain Activities and Financial Performance: The Role of Top Management Support [Volume 8, Issue 30, 2023, Pages 245-258]
TOPSIS method Identifying the Factors Affecting Manufacturing Investment Projects and Using TOPSIS Method for Prioritizing Projects [Volume 3, Issue 12, 2018, Pages 51-61]
Total stock price index The Role of Institutional Quality in Forecasting the Total Stock Price Index: Case Study of Developing and Developed Countries [Volume 4, Issue 14, 2019, Pages 73-89]
Tourism A study of the Relationship between Foreign Direct Investment and Tourism in Iran with Emphasis on Institutional Quality [Volume 6, Issue 21, 2021, Pages 79-91]
Tourism The financial resilience model of the hotel industry in crisis using structural equation modeling [Volume 9, Issue 34, 2024, Pages 81-94]
Tournament Incentives Financial Restatements on Auditors’ Job Mental Pressure: A Test of Tournament Incentives Theory [Volume 7, Issue 24, 2022, Pages 31-43]
Trading Identification and Evaluation of Practical Technical Analysis Strategies in the Iranian Stock Market [Volume 11, Issue 42, 2026, Pages 227-240]
Trading Continuity The Effect of Financial Constraint Indexes on Risks Associated With Excess Cash Holdings [Volume 6, Issue 20, 2021, Pages 151-168]
Trading Strategies A comparative study of the performance of Stock trading strategies based on LGBM and CatBoost algorithms. [Volume 7, Issue 26, 2022, Pages 63-75]
Trading Strategies Identification and Evaluation of Practical Technical Analysis Strategies in the Iranian Stock Market [Volume 11, Issue 42, 2026, Pages 227-240]
Trading Volume of Shares Investigating the Effect of Salience Phenomenon on the price and Trading Volume of Shares of Companies Admitted to the Tehran Stock Exchange [Volume 12, Issue 45, 2027, Pages 85-96]
Transformational leadership The Role of Transformational Leadership in Auditor Knowledge Management and Judgment Processes [Volume 10, Issue 38, 2025, Pages 127-138]
Transition matrix Credit rating and preparing risk transition matrix for legal clients of banks with Markov chain approach [Volume 7, Issue 27, 2022, Pages 281-290]
Transitivity A Preference Degree for Ranking Intuitionistic Fuzzy Numbers [Volume 9, Issue 33, 2024, Pages 89-100]
Translation Is Hesaabdaaree an Adequate Equivalent for Accounting? [Volume 1, Issue 4, 2016, Pages 1-11]
Transparency Designing the Model of Financial Statement Transparency Based on the Hierarchical TOPSIS Method [Volume 6, Issue 22, 2021, Pages 91-106]
Triangular fuzzy Delphi Investigating and explaining the strategic position of Iran's tax system management [Volume 6, Issue 23, 2021, Pages 193-203]
Triple-Strength Empowerment Approach Presenting a DACUM Model Based on the Triple-Strength Empowerment Approach to Women in Internal Auditing [Volume 6, Issue 23, 2021, Pages 35-57]
Trust A Critical View of Global Management Accounting Principles [Volume 3, Issue 9, 2018, Pages 17-27]
Trust Investigation of the influence of perceived risk dimensions on purchase intention with mediating role of trust in Iranian product [Volume 7, Issue 25, 2022, Pages 111-123]
Trust Investigation of factors influencing on acceptance of use of financial technologies with moderating role of perceived risk (case study: Pasargad Bank) [Volume 7, Issue 26, 2022, Pages 187-196]
TSEO Corporate Profitability and its Connection to Liquidity Growth and Stock Return [Volume 8, Issue 31, 2023, Pages 117-130]
TVP-SV The Effect of Uncertainty of Macroeconomic Indicators on Tehran Stock Exchange Return With an Approach of the TVP-SV Model [Volume 3, Issue 9, 2018, Pages 29-39]
Two-stage process Fixed cost allocation in bank branches: A network DEA approach [Volume 9, Issue 35, 2024, Pages 15-30]

U

Uncertainty Designing an Investor Decision-Making Model in the Tehran Stock Exchange Based on Quantum Probability Theory [Volume 13, Issue 49, 2028, Pages 149-156]
Uncertainty of Real Interest Evaluating the effect of liquidity growth rate volatility and real interest rate uncertainty on the performance of the banking industry [Volume 11, Issue 41, 2026, Pages 195-204]
Under Investment Accounting Information Quality, Investment Efficiency, and Auditor Specialization [Volume 6, Issue 23, 2021, Pages 1-13]
Underreaction Overreaction & Under reaction: Evaluating performance and Speed of Adjustment Investment Strategies in Tehran Stock Exchange (TSE) [Volume 2, Issue 6, 2017, Pages 103-120]
Under Reaction Assessing the Behavioral Reaction of Investors to the Price Change Using the Speed of Price Adjustment Approach to the General Information and Its Relation with Future Return [Volume 3, Issue 12, 2018, Pages 15-27]
Undesirable Output Measurement of damage to scale based on data envelopment analysis: A case study in Saman insurance company [Volume 8, Issue 30, 2023, Pages 187-200]
Undesirable Output and Common set of Weights Designing a data envelopment analysis model with a network structure and undesirable output for allocating fixed costs in bank branches [Volume 11, Issue 42, 2026, Pages 67-90]
Upside and downside risks An Investigation of Symmetric Risk Spillovers between Carbon Trading and Commodity Markets. [Volume 11, Issue 42, 2026, Pages 107-130]
Upstream Contracts Legal Ground Governing Iran’s Upstream Oil and Gas Contracts with an Emphasis on Sovereignty and Ownership of Oil Resources [Volume 6, Issue 22, 2021, Pages 33-43]
Upstream Project Assessment of Iranian Petroleum Contracts Effectiveness: A Comparative Risk Analysis Approach Using Monte Carlo Simulation [Volume 9, Issue 32, 2024, Pages 71-86]
USD Relationship between financial markets with using GARCH-DCC approach [Volume 11, Issue 40, 2026, Pages 71-80]

V

Valuation Modifying the Black-Scholes model to valuate preemption right [Volume 1, Issue 1, 2016, Pages 1-5]
Valuation The Value Relevance of Net Financial Expenses during the Period of Imposing Sanctions: The Case of Iran [Volume 1, Issue 4, 2016, Pages 41-53]
Valuation Designing a Valuation Model for Petroleum Startups [Volume 3, Issue 12, 2018, Pages 95-107]
Valuation Review of valuation models and identification and ranking of valuation indicators of startup companies in the idea stage in Iran based on AHP mathematical method [Volume 7, Issue 27, 2022, Pages 139-150]
Value A Critical View of Global Management Accounting Principles [Volume 3, Issue 9, 2018, Pages 17-27]
Value Analysis Measuring Cost of Quality (C.O.Q) and Quality Improvement (Case study: A Steel Company in I.R.IRAN) [Volume 8, Issue 31, 2023, Pages 203-212]
Value at Credit Risk Provide a model for calculating the economic capital of bank loan portfolio and compare it with regulatory capital [Volume 8, Issue 28, 2023, Pages 1-12]
Value at risk Comparison of Performance of Traditional Value at Risk Models with Switching Model in Tehran Stock Exchange [Volume 3, Issue 10, 2018, Pages 57-68]
Value at risk Value at Risk Estimation using the Kappa Distribution with Application to Insurance Data [Volume 4, Issue 14, 2019, Pages 91-100]
Value at risk Credit rating and preparing risk transition matrix for legal clients of banks with Markov chain approach [Volume 7, Issue 27, 2022, Pages 281-290]
Value at risk Developing the Methods of the Performance Evaluation of VaR Models Using Fuzzy TOPSIS and Copula-ARIMA-GARCH Model [Volume 8, Issue 31, 2023, Pages 13-26]
Value Relevance The Value Relevance of Net Financial Expenses during the Period of Imposing Sanctions: The Case of Iran [Volume 1, Issue 4, 2016, Pages 41-53]
Value Relevance of Dividend Policy Impact of Internal and External Information Shocks on the Value Relevance of Dividend Policy [Volume 6, Issue 23, 2021, Pages 15-23]
VAR-BEKK Model The Effect of Monetary Policies on Stocks Price Index of Banks;VAR-BEKK Model [Volume 2, Issue 6, 2017, Pages 47-56]
Variable Costs Investigating the Effects of Banks' Cost Efficiency on Financial Reporting Quality: Data Envelopment Analysis and GMM Approach [Volume 7, Issue 27, 2022, Pages 311-326]
Variables of Accounting and Governance System Analyzing and predicting taxation rate with emphasis on the role of accounting measures and the governance system of the artificial intelligence approach of choosing the variable of neighborhood analysis and hyperdisk (NCA-HDLMC) [Volume 6, Issue 22, 2021, Pages 21-31]
Venture Capital Analysis of the non-financial value creation mechanisms of venture capitalists for start-up companies [Volume 10, Issue 36, 2025, Pages 232-242]
VIX index Designing a Financial Stress Index Based on Global Volatility and Its Relationship with the VIX Index [Volume 10, Issue 37, 2025, Pages 177-192]
Volatility Spillover Modeling Volatility Spillovers in Iran Capital Market [Volume 3, Issue 10, 2018, Pages 47-55]
Voluntary Disclosure The Impact of Organizational Culture on Voluntary Disclosure (Evidence from Tehran Stock Exchange) [Volume 2, Issue 6, 2017, Pages 23-36]
Voluntary Disclosure Some Factors that Influence the Quality of Voluntary Disclosure [Volume 5, Issue 18, 2020, Pages 137-151]
Voluntary Disclosure optimizing a multi-objective model to determine the optimal extent of voluntary information disclosure [Volume 7, Issue 27, 2022, Pages 31-45]
Voluntary Disclosure of Information The relationship of companies' environmental sustainability performance and the level of information voluntary disclosure quality [Volume 7, Issue 26, 2022, Pages 1-13]
Voluntary disclosure quality Some Factors that Influence the Quality of Voluntary Disclosure [Volume 5, Issue 18, 2020, Pages 137-151]

W

Warning model Presenting the early warning model of financial systemic risk in Iran's financial market using the LSTM model [Volume 11, Issue 42, 2026, Pages 29-38]
Wasserstein metric Distributionally Robust portfolio Optimization based on the Calmar ratio using the Wasserstein metric [Volume 11, Issue 40, 2026, Pages 81-92]
Wavelet Transform Forecasting Stock Price using Hybrid Model based on Wavelet Transform in Tehran and New York Stock Market [Volume 3, Issue 11, 2018, Pages 43-57]
Web-based Reporting Designing and Explaining the Pattern for Web-Based Integrated Reporting (with Reporting of corporate citizenship Approach) [Volume 8, Issue 28, 2023, Pages 13-29]
Whale Optimization Algorithm Forecasting Tehran Price Index (TEPIX) Using Novel Meta-Heuristic Algorithms [Volume 8, Issue 28, 2023, Pages 185-216]
Whistleblowing The Survey of Whistleblowing Intentions for Accounting Frauds Based on Demographic Individual Differences among Accounting Staff [Volume 4, Issue 14, 2019, Pages 1-13]
Whistleblowing The Effect Of The Dark Triad Traits On Auditing Whistleblowing [Volume 8, Issue 28, 2023, Pages 75-87]
Whistleblowing Identifying the Components of Interactional Justice and Investigating Their Effect on Auditors' Willingness to Whistleblowing [Volume 11, Issue 40, 2026, Pages 119-134]
Whistleblowing Behavior, Whistleblowing of Violations, Tax Violations, Grounded Theory, Fuzzy Delphi Identification and Prioritization of Factors Affecting Whistleblowing Behavior on Tax Violations Using the ISM Structural Equation Modeling Technique [Volume 12, Issue 47, 2027, Pages 191-210]
Willingness of purchase Identifying factors influencing the willingness to invest in the Stocks, Emphasizing the role of marketing factors on individual purchase [Volume 11, Issue 42, 2026, Pages 207-226]
Word-of-mouth communication The effect of word-of-mouth communication and specialized characteristics on the financial behavior of investors: with the mediating role of demographic factors in emerging markets [Volume 12, Issue 44, 2027, Pages 97-112]
Work engagement Exploring the Impact of Implementing Gamification on the Work engagement of Accountants [Volume 11, Issue 40, 2026, Pages 171-184]
Work Safety Success Theory Develop a safety management model using superior components of safety cost [Volume 8, Issue 29, 2023, Pages 65-79]

International Journal of Finance & Managerial Accounting

Keyword Index

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

V

W

Y

Z