A
-
Accountants and Auditors
Accountants and Auditors’ Spiritual Capital Pattern Planning Using Grounded Theory Approach [Volume 8, Issue 29, 2023, Pages 185-194]
-
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]
-
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 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]
-
Aggressive tax behavior
Relationship between corporate tax behavior and voluntary environmental disclosure [Volume 8, Issue 28, 2023, Pages 173-183]
-
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]
-
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]
-
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]
-
Audit Committee Supervision
Explanation of supervisory indicators of audit committees [Volume 8, Issue 29, 2023, Pages 285-296]
-
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 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]
-
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]
-
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]
-
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' 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 'Professional Identity
The Role of Auditors' Professional and Organizational Identity in the Commercialization of Auditing Firms [Volume 8, Issue 31, 2023, Pages 41-52]
-
Audit Professional skepticism
Develop a qualitative model of professional skepticism in auditing financial statements [Volume 8, Issue 30, 2023, Pages 235-344]
-
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]
B
-
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]
-
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]
-
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]
C
-
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 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]
-
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]
-
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]
-
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]
-
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]
-
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]
-
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 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]
-
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]
-
Content examination
Identifying Criteria of Internal Audit Quality for Iranian listed Companies [Volume 8, Issue 28, 2023, Pages 55-74]
-
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]
-
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]
-
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 Profitability
Corporate Profitability and its Connection to Liquidity Growth and Stock Return [Volume 8, Issue 31, 2023, Pages 117-130]
-
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]
-
Cost Management
Provide a cost management model: with an efficiency approach [Volume 8, Issue 30, 2023, Pages 201-216]
-
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]
-
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]
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]
-
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]
-
Decision-making approaches
Investigating the Effect of Religious Orientation on Decision Making Approach of Financial Managers [Volume 8, Issue 29, 2023, Pages 117-131]
-
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]
-
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]
-
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]
-
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]
E
-
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 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]
-
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]
-
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
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]
-
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]
-
Environmental accounting
Environmental Accounting: An Effort To Develop for Identifying and Ranking Green Accounting Indicators [Volume 8, Issue 30, 2023, Pages 309-323]
-
Environmental Disclosure
Relationship between corporate tax behavior and voluntary environmental disclosure [Volume 8, Issue 28, 2023, Pages 173-183]
-
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]
-
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]
-
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]
-
Event
Develop a safety management model using superior components of safety cost [Volume 8, Issue 29, 2023, Pages 65-79]
-
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]
F
-
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]
-
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]
-
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 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 Crisis
Presenting a model of investment ethics with financial crises based on grounded theory approach [Volume 8, Issue 30, 2023, Pages 121-136]
-
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 Openness
Financial Openness and Market Liquidity Level in Financial Markets [Volume 8, Issue 28, 2023, Pages 31-42]
-
Financial Reporting Supervision
Explanation of supervisory indicators of audit committees [Volume 8, Issue 29, 2023, Pages 285-296]
-
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]
-
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]
-
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]
-
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-Rate Mortgages
Multiquadratic-Radial Basis Functions Method for Mortgage valuation under jump-diffusion model [Volume 8, Issue 29, 2023, Pages 211-219]
-
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]
-
Fraudulent Actions
Providing a model for disclosing fraudulent actions for accountants [Volume 8, Issue 31, 2023, Pages 155-172]
-
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]
-
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]
-
Fuzzy AHP
Develop a safety management model using superior components of safety cost [Volume 8, Issue 29, 2023, Pages 65-79]
-
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 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
-
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]
-
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
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]
-
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]
-
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]
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]
-
Harmony Search
Forecasting Tehran Price Index (TEPIX) Using Novel Meta-Heuristic Algorithms [Volume 8, Issue 28, 2023, Pages 185-216]
-
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]
-
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
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]
I
-
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]
-
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]
-
Information Content
Corporate Profitability and its Connection to Liquidity Growth and Stock Return [Volume 8, Issue 31, 2023, Pages 117-130]
-
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
The future of the audit profession in Iran with a scenario approach [Volume 8, Issue 30, 2023, Pages 233-244]
-
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]
-
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]
-
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 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 Controls Supervision
Explanation of supervisory indicators of audit committees [Volume 8, Issue 29, 2023, Pages 285-296]
-
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]
-
Interpretive structural analysis
Identifying Criteria of Internal Audit Quality for Iranian listed Companies [Volume 8, Issue 28, 2023, Pages 55-74]
-
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]
-
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]
-
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 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]
K
-
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: 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]
-
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]
L
-
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]
-
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
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]
-
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]
-
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]
M
-
Machiavellianism
The Effect Of The Dark Triad Traits On Auditing Whistleblowing [Volume 8, Issue 28, 2023, Pages 75-87]
-
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]
-
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 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 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]
-
Managers
Presenting a model of investment ethics with financial crises based on grounded theory approach [Volume 8, Issue 30, 2023, Pages 121-136]
-
Market Liquidity in Financial Markets
Financial Openness and Market Liquidity Level in Financial Markets [Volume 8, Issue 28, 2023, Pages 31-42]
-
Market Value Added
.The Interrelationship between Management Ability and Market Value Added Using Simultaneous Equations [Volume 8, Issue 30, 2023, Pages 165-176]
-
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]
-
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]
-
Meta-synthesis
Develop a qualitative model of professional skepticism in auditing financial statements [Volume 8, Issue 30, 2023, Pages 235-344]
-
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]
-
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]
-
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]
-
Moth Flame Optimization Algorithm
Forecasting Tehran Price Index (TEPIX) Using Novel Meta-Heuristic Algorithms [Volume 8, Issue 28, 2023, Pages 185-216]
N
-
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]
-
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]
-
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]
O
-
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 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]
-
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]
P
-
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]
-
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]
-
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]
-
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]
-
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]
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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]
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Propulsion
The future of the audit profession in Iran with a scenario approach [Volume 8, Issue 30, 2023, Pages 233-244]
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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]
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Psychopathy Behavior
The Effect Of The Dark Triad Traits On Auditing Whistleblowing [Volume 8, Issue 28, 2023, Pages 75-87]
Q
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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]
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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]
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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]
R
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Radial basis function
Multiquadratic-Radial Basis Functions Method for Mortgage valuation under jump-diffusion model [Volume 8, Issue 29, 2023, Pages 211-219]
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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]
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Religion and conscience
Investigating the Effect of Religious Orientation on Decision Making Approach of Financial Managers [Volume 8, Issue 29, 2023, Pages 117-131]
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Religious orientation
Investigating the Effect of Religious Orientation on Decision Making Approach of Financial Managers [Volume 8, Issue 29, 2023, Pages 117-131]
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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]
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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]
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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]
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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]
S
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Safety
Develop a safety management model using superior components of safety cost [Volume 8, Issue 29, 2023, Pages 65-79]
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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]
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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]
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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]
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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]
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Shannon Entropy
Develop a qualitative model of professional skepticism in auditing financial statements [Volume 8, Issue 30, 2023, Pages 235-344]
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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]
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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]
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Social Capital
An indigenized model for audit behavior based on social capital [Volume 8, Issue 31, 2023, Pages 53-70]
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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]
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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]
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Spiritual Capital
Accountants and Auditors’ Spiritual Capital Pattern Planning Using Grounded Theory Approach [Volume 8, Issue 29, 2023, Pages 185-194]
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Stochastic interest rate
Multiquadratic-Radial Basis Functions Method for Mortgage valuation under jump-diffusion model [Volume 8, Issue 29, 2023, Pages 211-219]
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Stock Return
Corporate Profitability and its Connection to Liquidity Growth and Stock Return [Volume 8, Issue 31, 2023, Pages 117-130]
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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]
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Strategies
Prevailing conditions on comprehensive risk management in Iran's capital market, strategies and future consequences [Volume 8, Issue 30, 2023, Pages 345-359]
T
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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]
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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]
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Tax Avoidance
Model of the comprehensive index of tax avoidance and company' attributes [Volume 8, Issue 30, 2023, Pages 89-108]
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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]
-
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]
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Tehran Stock Exchange constitution
Identifying Criteria of Internal Audit Quality for Iranian listed Companies [Volume 8, Issue 28, 2023, Pages 55-74]
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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]
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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]
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Top management support
Supply Chain Activities and Financial Performance: The Role of Top Management Support [Volume 8, Issue 30, 2023, Pages 245-258]
-
TSEO
Corporate Profitability and its Connection to Liquidity Growth and Stock Return [Volume 8, Issue 31, 2023, Pages 117-130]
U
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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]
V
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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]
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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]
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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]
W
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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]
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Whale Optimization Algorithm
Forecasting Tehran Price Index (TEPIX) Using Novel Meta-Heuristic Algorithms [Volume 8, Issue 28, 2023, Pages 185-216]
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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]
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