International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Keyword Index
A
  • ABC Information Needs Assessment of Managers to the Activity-Based Costing (ABC) Systems across Iranian Industries [Volume 4, Issue 13, 2019, Pages 95-108]
  • Accounting Earnings The Informativeness of Reported Earnings and Characteristics of the Audit Committee [Volume 4, Issue 14, 2019, Pages 101-109]
  • 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 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 System Exploratory Evidence on Accounting System, Annual Report Review and New Public Management [Volume 4, Issue 16, 2019, Pages 27-37]
  • 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]
  • 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]
  • Activity-Based Management Activity-Based Management and Banking Health Assessment System [Volume 4, Issue 16, 2019, Pages 119-136]
  • 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]
  • 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]
  • Audit committees The Informativeness of Reported Earnings and Characteristics of the Audit Committee [Volume 4, Issue 14, 2019, Pages 101-109]
  • Auditors Investigating Problems and Obstacles of the Risk-Based Auditing in Iran and Prioritizing them [Volume 4, Issue 15, 2019, Pages 61-72]
  • 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]
  • 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]
B
  • Bank Activity-Based Management and Banking Health Assessment System [Volume 4, Issue 16, 2019, Pages 119-136]
  • 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 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]
  • 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]
  • 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]
  • Business Strategy Forecasting Crash risk using Business Strategy, Equity Overvaluation and Conditional Skewness in Stock Price [Volume 4, Issue 16, 2019, Pages 13-25]
  • 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]
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 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 Structure Deviation from Target Leverage and Leverage Adjustment Speed in Firms with Small Positive Earnings [Volume 4, Issue 13, 2019, Pages 51-67]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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 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]
  • Costing Supply Chain Cost Estimation Model for Dashboard Management Design [Volume 4, Issue 15, 2019, Pages 83-95]
  • Crash risk Forecasting Crash risk using Business Strategy, Equity Overvaluation and Conditional Skewness in Stock Price [Volume 4, Issue 16, 2019, Pages 13-25]
  • 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]
D
  • Decision making Metacognition and Decision Making in Management Accounting Students [Volume 4, Issue 16, 2019, Pages 65-74]
  • 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]
  • 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]
  • 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]
E
  • Earnings informativeness The Informativeness of Reported Earnings and Characteristics of the Audit Committee [Volume 4, Issue 14, 2019, Pages 101-109]
  • Economic growth Tax Policy and Economic Growth in the Developing and Developed Nations [Volume 4, Issue 14, 2019, Pages 5-25]
  • 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]
  • 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 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]
  • Equity Overvaluation Forecasting Crash risk using Business Strategy, Equity Overvaluation and Conditional Skewness in Stock Price [Volume 4, Issue 16, 2019, Pages 13-25]
  • 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]
F
  • Financial Ratios Asset-Liability Management and Liquidity Trap (Case Study: Credit Institute for Development) [Volume 4, Issue 13, 2019, Pages 11-24]
  • 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]
  • Forex Analyzing the Effectiveness of Candlestick Technical Trading Strategies in Foreign Exchange Market [Volume 4, Issue 15, 2019, Pages 25-41]
  • Fraud detection Financial Reporting Fraud Detection: An Analysis of Data Mining Algorithms [Volume 4, Issue 16, 2019, Pages 1-12]
G
  • GDP Tax Policy and Economic Growth in the Developing and Developed Nations [Volume 4, Issue 14, 2019, Pages 5-25]
  • 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]
  • 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]
H
  • Herding Impact of Herding on Buy & Hold, Momentum & Contrarian Strategy in Tehran Stock Exchange [Volume 4, Issue 15, 2019, Pages 1-12]
  • 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]
  • 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]
  • 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
  • Inflation Study of the Relationship between Inflation Rate and Bank Interest Rate in the Iranian Economy [Volume 4, Issue 15, 2019, Pages 133-144]
  • 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 Technology Information Technology for Project Cost Management (Case study: Soufian Cement Co, Iran) [Volume 4, Issue 16, 2019, Pages 39-49]
  • Insurance Stock Price Value at Risk Estimation using the Kappa Distribution with Application to Insurance Data [Volume 4, Issue 14, 2019, Pages 91-100]
  • 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]
  • 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]
  • Iran The Impact of Propagating Management Accounting Innovations on Organizational Culture [Volume 4, Issue 13, 2019, Pages 1-9]
  • ISM Asset-Liability Management and Liquidity Trap (Case Study: Credit Institute for Development) [Volume 4, Issue 13, 2019, Pages 11-24]
  • ISO 14001 The Utility of Applying Environmental Management Accounting Techniques and Prioritizing them Using the AHP method in Companies with ISO 14001 in Iran [Volume 4, Issue 13, 2019, Pages 69-84]
K
  • Kappa distribution Value at Risk Estimation using the Kappa Distribution with Application to Insurance Data [Volume 4, Issue 14, 2019, Pages 91-100]
L
M
  • Major currency-pairs Analyzing the Effectiveness of Candlestick Technical Trading Strategies in Foreign Exchange Market [Volume 4, Issue 15, 2019, Pages 25-41]
  • 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]
  • 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]
  • 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]
  • 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]
  • Momentum Strategy Impact of Herding on Buy & Hold, Momentum & Contrarian Strategy in Tehran Stock Exchange [Volume 4, Issue 15, 2019, Pages 1-12]
  • Money Demand Estimation of Money Demand Function in Iran Including Households Religious Costs: A NARDL Approach [Volume 4, Issue 15, 2019, Pages 127-132]
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]
  • 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]
  • 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]
O
  • 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]
  • 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]
P
  • Panel data Tax Policy and Economic Growth in the Developing and Developed Nations [Volume 4, Issue 14, 2019, Pages 5-25]
  • Percentile Estimator Value at Risk Estimation using the Kappa Distribution with Application to Insurance Data [Volume 4, Issue 14, 2019, Pages 91-100]
  • 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]
  • 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]
  • Prioritizing Activity-Based Management and Banking Health Assessment System [Volume 4, Issue 16, 2019, Pages 119-136]
  • 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]
  • 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]
  • 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]
  • 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]
R
  • 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]
  • 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]
  • 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]
S
  • SPOS firms Deviation from Target Leverage and Leverage Adjustment Speed in Firms with Small Positive Earnings [Volume 4, Issue 13, 2019, Pages 51-67]
  • 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 Forecasting Crash risk using Business Strategy, Equity Overvaluation and Conditional Skewness in Stock Price [Volume 4, Issue 16, 2019, Pages 13-25]
  • 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]
  • 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]
  • Structuration theory Exploratory Evidence on Accounting System, Annual Report Review and New Public Management [Volume 4, Issue 16, 2019, Pages 27-37]
  • Supply chain Supply Chain Cost Estimation Model for Dashboard Management Design [Volume 4, Issue 15, 2019, Pages 83-95]
  • 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]
  • 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]
T
  • 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]
  • Technical Analysis Analyzing the Effectiveness of Candlestick Technical Trading Strategies in Foreign Exchange Market [Volume 4, Issue 15, 2019, Pages 25-41]
  • 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]
V
  • Value at risk Value at Risk Estimation using the Kappa Distribution with Application to Insurance Data [Volume 4, Issue 14, 2019, Pages 91-100]
W
  • 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]