International Journal of Finance & Managerial Accounting

Keyword Index

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]
Audit quality Investigating the effect of psychological characteristics and financial intelligence of managers on audit quality [Volume 8, Issue 28, 2023, Pages 231-240]

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]

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]

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]

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]

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]
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]
Propulsion The future of the audit profession in Iran with a scenario approach [Volume 8, Issue 30, 2023, Pages 233-244]
Prospective Business Strategy The Effect of Company’s Business Strategy on Audit Fee and Auditor’s Opinion according to Competition Theory (Empirical Evidence from Tehran Stock Exchange) [Volume 8, Issue 30, 2023, Pages 1-18]
Psychological characteristics Investigating the effect of psychological characteristics and financial intelligence of managers on audit quality [Volume 8, Issue 28, 2023, Pages 231-240]
Psychopathy Behavior The Effect Of The Dark Triad Traits On Auditing Whistleblowing [Volume 8, Issue 28, 2023, Pages 75-87]

S

Safety Develop a safety management model using superior components of safety cost [Volume 8, Issue 29, 2023, Pages 65-79]
Savings Behavior The Effect of Financial Literacy on Financial capacity and Savings Behavior from the Perspective of Investors in Iran [Volume 8, Issue 29, 2023, Pages 43-52]
Scale efficiency Evaluating the Performance of Iranian Insurance Companies Using Efficiency Measurement Method Based on Modified Slack-Based Measure in The Network Data Envelopment Analysis Approach [Volume 8, Issue 29, 2023, Pages 25-41]
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]
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]
Shannon Entropy Develop a qualitative model of professional skepticism in auditing financial statements [Volume 8, Issue 30, 2023, Pages 235-344]
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]
Social Business Identifying and prioritizing the factors affecting the financing of social businesses through the banking industry [Volume 8, Issue 30, 2023, Pages 45-60]
Social Capital An indigenized model for audit behavior based on social capital [Volume 8, Issue 31, 2023, Pages 53-70]
Social 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]
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]
Spiritual Capital Accountants and Auditors’ Spiritual Capital Pattern Planning Using Grounded Theory Approach [Volume 8, Issue 29, 2023, Pages 185-194]
Stochastic interest rate Multiquadratic-Radial Basis Functions Method for Mortgage valuation under jump-diffusion model [Volume 8, Issue 29, 2023, Pages 211-219]
Stock Return Corporate Profitability and its Connection to Liquidity Growth and Stock Return [Volume 8, Issue 31, 2023, Pages 117-130]
Stock Return The Dynamic and Systemic Effect of Asymmetric Information on Stock Returns by Dumitrescu-Hurlin and Generalized Method of Moments (Case of Tehran Stock Exchange) [Volume 8, Issue 31, 2023, Pages 131-140]
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

Tacit knowledge of managers Developing the Concept of Sustainability Accounting Based On the Tacit Knowledge of Managers in Iran [Volume 8, Issue 28, 2023, Pages 159-172]
Tax Reasons for the Gap between Declared and Assessed Taxable Incomes of Manufacturing Companies Listed on Tehran Stock Exchange [Volume 8, Issue 29, 2023, Pages 297-310]
Tax Avoidance Model of the comprehensive index of tax avoidance and company' attributes [Volume 8, Issue 30, 2023, Pages 89-108]
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]
Tehran Stock Exchange constitution Identifying Criteria of Internal Audit Quality for Iranian listed Companies [Volume 8, Issue 28, 2023, Pages 55-74]
Text mining Stock Price Forecasting with Support Vector Regression Based on Social Network Sentiment Analysis and Technicl Analysis [Volume 8, Issue 29, 2023, Pages 53-64]
Tone of forward-looking information disclosure The Effects of Forward-looking Information Disclosure on Future Profitability of Firms [Volume 8, Issue 30, 2023, Pages 153-164]
Top management support Supply Chain Activities and Financial Performance: The Role of Top Management Support [Volume 8, Issue 30, 2023, Pages 245-258]
TSEO Corporate Profitability and its Connection to Liquidity Growth and Stock Return [Volume 8, Issue 31, 2023, Pages 117-130]

International Journal of Finance & Managerial Accounting

Keyword Index

A

B

C

D

E

F

G

H

I

K

L

M

N

O

P

Q

R

S

T

U

V

W