International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Keyword Index
A
  • Abnormal returns Investigating the effect of conservatism on abnormal returns at the portfolio level [Volume 5, Issue 19, 2020, Pages 163-173]
  • Accounting palace The Challenges and Prospects of Knowledge Gap for Accounting Practitioners in Emerging Economies [Volume 5, Issue 19, 2020, Pages 1-10]
  • 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]
  • 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]
  • Active Institutional Ownership Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership [Volume 5, Issue 17, 2020, Pages 95-106]
  • Agency Theory-Based View Cost Stickiness: Value Creating or Value Destroying (The Iranian Experience) [Volume 5, Issue 17, 2020, Pages 41-53]
  • Artificial Intelligence Algorithm Artificial Intelligence Approach Analyzing Management Ability Based on Accounting and Corporate Governance Criteria [Volume 5, Issue 17, 2020, Pages 67-83]
  • 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]
  • 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 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]
B
  • 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]
  • Business The Women Entrepreneurs Failure Factors in the Case of Gojjam Zones [Volume 5, Issue 18, 2020, Pages 1-12]
C
  • 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]
  • 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]
  • 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]
  • 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]
  • Costing Supply Chain Cost Estimation Model for Dashboard Management Design [Volume 5, Issue 17, 2020, Pages 19-31]
  • Cost Management Project Penalty Cost Management, Based on Activity Sensitivity Analysis (BASA) [Volume 5, Issue 19, 2020, Pages 117-133]
  • Cost Stickiness Cost Stickiness: Value Creating or Value Destroying (The Iranian Experience) [Volume 5, Issue 17, 2020, Pages 41-53]
  • 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]
D
  • Data envelopment analysis (DEA) Project Penalty Cost Management, Based on Activity Sensitivity Analysis (BASA) [Volume 5, Issue 19, 2020, Pages 117-133]
  • 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 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]
  • Delays Risk Project Penalty Cost Management, Based on Activity Sensitivity Analysis (BASA) [Volume 5, Issue 19, 2020, Pages 117-133]
  • 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]
E
  • 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 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]
  • Ethiopian The Women Entrepreneurs Failure Factors in the Case of Gojjam Zones [Volume 5, Issue 18, 2020, Pages 1-12]
  • 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]
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]
  • 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]
  • 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 Development An Analytical Examination of the Effects of Financial Development on Poverty [Volume 5, Issue 17, 2020, Pages 107-113]
  • 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 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 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]
  • Firefly algorithm Evaluation of the Impact of Actors on Ecosystem Accounting [Volume 5, Issue 18, 2020, Pages 121-135]
  • 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]
G
  • Gender Sign Effect, Speedup – Delay Asymmetry and Gender Effect In the Tehran Stock Exchange [Volume 5, Issue 18, 2020, Pages 41-53]
  • 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]
H
  • Hedge Portfolio Investigating the effect of conservatism on abnormal returns at the portfolio level [Volume 5, Issue 19, 2020, Pages 163-173]
I
  • Information Ambiguity-Aversion Earnings Announcement Premium and Information Ambiguity [Volume 5, Issue 18, 2020, Pages 153-165]
  • Information Technology The Challenges and Prospects of Knowledge Gap for Accounting Practitioners in Emerging Economies [Volume 5, Issue 19, 2020, Pages 1-10]
  • Institutional Ownership Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership [Volume 5, Issue 17, 2020, Pages 95-106]
  • 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]
  • 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]
  • 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]
  • Investors’ Response Asymmetry Earnings Announcement Premium and Information Ambiguity [Volume 5, Issue 18, 2020, Pages 153-165]
J
  • 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
  • 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]
  • Knowledge gap The Challenges and Prospects of Knowledge Gap for Accounting Practitioners in Emerging Economies [Volume 5, Issue 19, 2020, Pages 1-10]
M
  • Management Ability Artificial Intelligence Approach Analyzing Management Ability Based on Accounting and Corporate Governance Criteria [Volume 5, Issue 17, 2020, Pages 67-83]
  • 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]
  • Mental The Different Role of Mental Accounting on Optimal Portfolio Based on Speculative Bubble [Volume 5, Issue 19, 2020, Pages 43-55]
  • Monte-Carlo simulation Credit Risk Predictive Ability of G-ZPP Model Versus V-ZPP Model [Volume 5, Issue 17, 2020, Pages 33-40]
  • 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]
  • Muslim Countries An Analytical Examination of the Effects of Financial Development on Poverty [Volume 5, Issue 17, 2020, Pages 107-113]
N
  • 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 Networks Designing an Analytical Model to Determine the Factors Affecting Insurer Churn by Neural Network Technique [Volume 5, Issue 19, 2020, Pages 85-98]
  • Noise Trading Noise Trading Approach of Capital Asset Pricing at Tehran Stock Exchange [Volume 5, Issue 17, 2020, Pages 85-94]
O
  • 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]
  • Optimal Resource Adjustment View Cost Stickiness: Value Creating or Value Destroying (The Iranian Experience) [Volume 5, Issue 17, 2020, Pages 41-53]
  • 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]
  • 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]
P
  • Passive Institutional Ownership Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership [Volume 5, Issue 17, 2020, Pages 95-106]
  • 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]
  • 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]
  • Political Connection Political Connection and Earnings Management Methods: Evidence from Tehran Stock Exchange [Volume 5, Issue 17, 2020, Pages 1-17]
  • 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]
  • Poverty An Analytical Examination of the Effects of Financial Development on Poverty [Volume 5, Issue 17, 2020, Pages 107-113]
  • Prediction Designing an Analytical Model to Determine the Factors Affecting Insurer Churn by Neural Network Technique [Volume 5, Issue 19, 2020, Pages 85-98]
  • 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]
  • 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 Credit Risk Predictive Ability of G-ZPP Model Versus V-ZPP Model [Volume 5, Issue 17, 2020, Pages 33-40]
  • 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]
  • Project Risk Management Project Penalty Cost Management, Based on Activity Sensitivity Analysis (BASA) [Volume 5, Issue 19, 2020, Pages 117-133]
R
  • 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]
  • 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]
  • Risk Coverage Project Penalty Cost Management, Based on Activity Sensitivity Analysis (BASA) [Volume 5, Issue 19, 2020, Pages 117-133]
  • 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]
S
  • 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]
  • Sign Effect Sign Effect, Speedup – Delay Asymmetry and Gender Effect In the Tehran Stock Exchange [Volume 5, Issue 18, 2020, Pages 41-53]
  • 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 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]
  • 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]
  • Speculativem The Different Role of Mental Accounting on Optimal Portfolio Based on Speculative Bubble [Volume 5, Issue 19, 2020, Pages 43-55]
  • Supply chain Supply Chain Cost Estimation Model for Dashboard Management Design [Volume 5, Issue 17, 2020, Pages 19-31]
  • Support-vector Machine Evaluation of the Impact of Actors on Ecosystem Accounting [Volume 5, Issue 18, 2020, Pages 121-135]
T
  • Tax Avoidance Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership [Volume 5, Issue 17, 2020, Pages 95-106]
  • 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]
V
  • Voluntary Disclosure Some Factors that Influence the Quality of Voluntary Disclosure [Volume 5, Issue 18, 2020, Pages 137-151]
  • Voluntary disclosure quality Some Factors that Influence the Quality of Voluntary Disclosure [Volume 5, Issue 18, 2020, Pages 137-151]
Z
  • ZPP Credit Risk Predictive Ability of G-ZPP Model Versus V-ZPP Model [Volume 5, Issue 17, 2020, Pages 33-40]