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 and Auditors
Accountants and Auditors’ Spiritual Capital Pattern Planning Using Grounded Theory Approach [Volume 8, Issue 29, 2023, Pages 185-194]
-
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 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 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]
-
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]
-
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]
-
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 (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 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]
-
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]
-
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]
-
Attribution bias
The Effect of Managers’ Perception Bias Model on Earnings Management [Volume 6, Issue 21, 2021, Pages 185-205]
-
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 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 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 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 Opinion Shopping
Corporate Governance and Audit Opinion Shopping: Evidence from Iran [Volume 6, Issue 21, 2021, Pages 13-22]
-
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 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 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' 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’ 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 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]
-
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]
-
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]
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]
-
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 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]
-
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) [(Articles in Press)]
-
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 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]
-
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 Technology
Adopting Blockchain Technology to Improve Financial Reporting by Using the Technology Acceptance Model (TAM) [Volume 6, Issue 22, 2021, Pages 155-171]
-
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]
-
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 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
-
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]
-
CAPM
Time-Varying Modeling of Systematic Risk: using High-Frequency Characterization of Tehran Stock Exchange [Volume 2, Issue 8, 2017, Pages 47-61]
-
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) [(Articles in Press)]
-
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]
-
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]
-
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]
-
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]
-
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 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 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 [(Articles in Press)]
-
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 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 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. 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 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]
-
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 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]
-
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 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]
-
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 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 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]
-
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]
-
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]
-
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 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 Lending
Identifying The Key Elements Of Lend Tech In Iran's Banking System [Volume 10, Issue 37, 2025, Pages 75-88]
-
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]
-
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]
-
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]
E
-
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 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]
-
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 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]
-
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]
-
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]
-
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]
-
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 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
-
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]
-
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]
-
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]
-
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 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 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 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 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 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]
-
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 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 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 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 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 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 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 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]
-
Fixed-cost allocation
Fixed cost allocation in bank branches: A network DEA approach [Volume 9, Issue 35, 2024, Pages 15-30]
-
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-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]
-
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]
-
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 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 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 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
-
G35
Analyzing Threshold Effects of Dividend per Share on Financial Return in TSE-Listed Companies [Volume 10, Issue 37, 2025, Pages 89-104]
-
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]
-
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]
-
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]
-
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]
-
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 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 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]
-
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]
-
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 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]
-
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]
-
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 Investors
Analysis of investor financial behavior based on Behavioral fluctuations with Delphi approach [Volume 6, Issue 20, 2021, Pages 121-130]
-
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 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 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]
-
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 Risk
Providing an operational technique for hedging interest rate risk with debt issues in Iran [Volume 8, Issue 30, 2023, Pages 377-394]
-
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 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 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 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]
-
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 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]
-
Investor confidence
Shareholder Wealth Effects of MANAGEMENT Regulatory COMPLIANCE [Volume 1, Issue 1, 2016, Pages 25-40]
-
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]
-
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]
-
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]
-
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]
-
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]
J
-
Job discretion
Effect of identity conflict and multiple identity on paradox of embedded agency in management accountants [Volume 7, Issue 25, 2022, Pages 141-149]
-
Joint quantum potential
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]
K
-
Kappa distribution
Value at Risk Estimation using the Kappa Distribution with Application to Insurance Data [Volume 4, Issue 14, 2019, Pages 91-100]
-
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: 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: 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: tax capacity
Estimating the Tax Capacity of E-Commerce Sector: Evidence from Iran’s Data [Volume 9, Issue 32, 2024, Pages 143-160]
-
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]
-
Kohonen network
A Heuristic Model for Predicting Bankruptcy [Volume 2, Issue 5, 2017, Pages 1-7]
-
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]
-
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]
-
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)
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]
-
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 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]
-
Manager Competence
Factors affecting the quality of management accounting information systems emphasizing on the implementation of corporate governance [(Articles in Press)]
-
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 [(Articles in Press)]
-
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 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]
-
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]
-
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]
-
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 [(Articles in Press)]
-
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]
-
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]
-
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 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]
-
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) [(Articles in Press)]
-
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-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 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]
-
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]
-
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]
-
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]
-
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 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 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]
-
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]
-
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 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) [(Articles in Press)]
-
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]
-
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]
-
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 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 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 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]
-
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]
-
PSOGA
An Efficiency Measurement and Benchmarking Model Based on Tobit Regression, GANN-DEA and PSOGA [Volume 3, Issue 12, 2018, Pages 79-93]
-
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]
-
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]
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 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 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]
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) [(Articles in Press)]
-
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]
-
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]
-
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 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]
-
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]
-
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 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 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 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 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]
-
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]
-
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]
-
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-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]
-
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]
-
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 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]
-
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 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 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 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]
-
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 (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 companies
Studying Volatility Risk Transmission in Automatable Supply Chain Companies in the Tehran Stock Exchange [Volume 3, Issue 12, 2018, Pages 29-37]
-
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 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 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]
-
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]
-
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]
-
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 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]
-
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 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 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-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 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]
-
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
-
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]
-
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]
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
-
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]
-
Work Safety Success Theory
Develop a safety management model using superior components of safety cost [Volume 8, Issue 29, 2023, Pages 65-79]
Z
-
ZPP
Credit Risk Predictive Ability of G-ZPP Model Versus V-ZPP Model [Volume 5, Issue 17, 2020, Pages 33-40]
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