International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Keyword Index
A
  • Accounting Information Quality Accounting Information Quality, Investment Efficiency, and Auditor Specialization [Volume 6, Issue 23, 2021, Pages 1-13]
  • 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 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 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]
  • 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]
  • 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]
  • 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 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]
  • 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]
  • Attribution bias The Effect of Managers’ Perception Bias Model on Earnings Management [Volume 6, Issue 21, 2021, Pages 185-205]
  • 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 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]
  • Audit Opinion Shopping Corporate Governance and Audit Opinion Shopping: Evidence from Iran [Volume 6, Issue 21, 2021, Pages 13-22]
  • 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]
  • 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 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]
B
  • 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]
  • Banking system Describing Behavioral Finance Consequences on the Banking Organization [Volume 6, Issue 20, 2021, Pages 145-150]
  • 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]
  • 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 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 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]
  • 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]
  • 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]
  • Black-Scholes model Jump Diffusion & Stochastic Volatility Models for Option Pricing (Application in Python & MATLAB) [Volume 6, Issue 20, 2021, Pages 83-96]
  • 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 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]
C
  • 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]
  • 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]
  • 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]
  • Content of accounting information Information content of accounting and Capital Market Development [Volume 6, Issue 23, 2021, Pages 229-242]
  • 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]
  • 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 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]
  • 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]
  • Cross-interaction Matrices SAP-LAP Linkages Scenario Analysis of Financial/Accounting Functions Decision [Volume 6, Issue 23, 2021, Pages 59-79]
  • 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]
D
  • Delphi Analysis of investor financial behavior based on Behavioral fluctuations with Delphi approach [Volume 6, Issue 20, 2021, Pages 121-130]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • Dividends Interaction between leverage, Dividends and profitability: Simultaneous model approach [Volume 6, Issue 22, 2021, Pages 135-153]
  • 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]
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]
  • 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]
  • 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]
  • 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]
  • 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 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]
  • 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]
  • 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 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]
  • 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]
  • 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
  • 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 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 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 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 Distress An Analysis of Financial Distress Proceed by Emotional-Cognitive Biases based on Narcissism Approach [Volume 6, Issue 21, 2021, Pages 53-63]
  • 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 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 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 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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 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]
G
  • 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]
  • 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]
  • 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
  • Hierarchical TOPSIS Method Designing the Model of Financial Statement Transparency Based on the Hierarchical TOPSIS Method [Volume 6, Issue 22, 2021, Pages 91-106]
I
  • 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]
  • Individual Investors Analysis of investor financial behavior based on Behavioral fluctuations with Delphi approach [Volume 6, Issue 20, 2021, Pages 121-130]
  • 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 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]
  • Institutional Ownership Corporate Governance and Audit Opinion Shopping: Evidence from Iran [Volume 6, Issue 21, 2021, Pages 13-22]
  • 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]
  • Integrated Reporting Designing the Model of Financial Statement Transparency Based on the Hierarchical TOPSIS Method [Volume 6, Issue 22, 2021, Pages 91-106]
  • 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]
  • International Financial Reporting Standards (IFRS) A Model for Environmental Management Information Disclosure Requirement in Financial Reporting [Volume 6, Issue 20, 2021, Pages 67-82]
  • 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 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]
  • 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’ 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]
  • 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]
K
  • 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: 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]
L
  • Leadership Styles Evaluation of the Organizational Efficiency of Audit Firms Based on Leadership Style [Volume 6, Issue 22, 2021, Pages 45-67]
  • 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]
  • Leverage Interaction between leverage, Dividends and profitability: Simultaneous model approach [Volume 6, Issue 22, 2021, Pages 135-153]
M
  • 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]
  • Marketing Communication Methods and Tools Design of an IMC Model for Financial Services [Volume 6, Issue 21, 2021, Pages 93-109]
  • 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]
  • 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]
  • Moneygrams The effect of using financial and accounting techniques on reducing financial toxicity [Volume 6, Issue 23, 2021, Pages 205-216]
  • 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]
N
  • Narcissism Approach An Analysis of Financial Distress Proceed by Emotional-Cognitive Biases based on Narcissism Approach [Volume 6, Issue 21, 2021, Pages 53-63]
O
  • Oncology The effect of using financial and accounting techniques on reducing financial toxicity [Volume 6, Issue 23, 2021, Pages 205-216]
  • Optimization Multi objective portfolio optimization for a private equity investment company under data insufficiency condition [Volume 6, Issue 21, 2021, Pages 23-37]
  • 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]
  • 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]
P
  • Perception bias The Effect of Managers’ Perception Bias Model on Earnings Management [Volume 6, Issue 21, 2021, Pages 185-205]
  • 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 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]
  • 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]
  • Profitability Interaction between leverage, Dividends and profitability: Simultaneous model approach [Volume 6, Issue 22, 2021, Pages 135-153]
Q
  • 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]
  • Quantitative Strategic Planning Matrices SAP-LAP Linkages Scenario Analysis of Financial/Accounting Functions Decision [Volume 6, Issue 23, 2021, Pages 59-79]
R
  • 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]
S
  • 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]
  • Simulation Multi objective portfolio optimization for a private equity investment company under data insufficiency condition [Volume 6, Issue 21, 2021, Pages 23-37]
  • Simultaneous Equations Models Interaction between leverage, Dividends and profitability: Simultaneous model approach [Volume 6, Issue 22, 2021, Pages 135-153]
  • 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]
  • 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]
  • 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]
  • SO-ST-WO-WT Investigating and explaining the strategic position of Iran's tax system management [Volume 6, Issue 23, 2021, Pages 193-203]
  • STARR ratio Enhanced indexing using a discrete Markov chain model and mixed conditional value-at-risk [Volume 6, Issue 22, 2021, Pages 69-80]
  • 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 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]
  • Strategy Investigating and explaining the strategic position of Iran's tax system management [Volume 6, Issue 23, 2021, Pages 193-203]
  • 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]
  • SWOT Investigating and explaining the strategic position of Iran's tax system management [Volume 6, Issue 23, 2021, Pages 193-203]
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]
  • Tax system Investigating and explaining the strategic position of Iran's tax system management [Volume 6, Issue 23, 2021, Pages 193-203]
  • 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]
  • 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]
  • Trading Continuity The Effect of Financial Constraint Indexes on Risks Associated With Excess Cash Holdings [Volume 6, Issue 20, 2021, Pages 151-168]
  • 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]
U
  • Under Investment Accounting Information Quality, Investment Efficiency, and Auditor Specialization [Volume 6, Issue 23, 2021, Pages 1-13]
  • 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]
V
  • 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]
  • 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]