International Journal of Finance & Managerial Accounting

Keyword Index

A

Abnormal returns Comparing the Informed and Noise Investors’ Perception of the Tone of Financial Statements and Its Impact on Stock Returns: A Text-Mining Approach [Volume 9, Issue 35, 2024, Pages 157-172]
Accountants A Model for Promoting and Inhibiting Factors of Professional Success of Accountants [Volume 9, Issue 32, 2024, Pages 87-100]
Accounting Data Comparative Analysis on Effect of Accounting Data and Macroeconomic Variables in Predicting Stock Returns [Volume 9, Issue 35, 2024, Pages 249-264]
Accounting Ethics IMPACT OF DEMOGRAPHIC FACTORS ON ETHICAL COMPLIANCE AMONGST PROFESSIONAL ACCOUNTANTS IN NIGERIA [Volume 9, Issue 35, 2024, Pages 207-220]
Artificial Neural Networks Prediction of Stock Price Resilience, using Artificial Neural Networks (MLP) in companies listed on the Stock Exchange [Volume 9, Issue 34, 2024, Pages 95-117]
Auditing Modeling The Consequences and Context Of Corruption From The Perspective Of Auditing Utilizing Grounded Theory [Volume 9, Issue 33, 2024, Pages 1-14]
Auditing Firm Characteristics Factors Affecting Auditor Switching with an Emphasis on Auditor Characteristics: A Meta-Analysis Approach [Volume 9, Issue 34, 2024, Pages 41-59]
Audit Marketing The Effect of Ethical Marketing in Auditing on Auditors' Job Performance [Volume 9, Issue 35, 2024, Pages 43-64]
Auditor Industry Expertise Factors Affecting Auditor Switching with an Emphasis on Auditor Characteristics: A Meta-Analysis Approach [Volume 9, Issue 34, 2024, Pages 41-59]
Auditor Report Professional and Non-professional Investors’ Opinion on Critical Audit Matters in the Auditor's Report [Volume 9, Issue 33, 2024, Pages 29-42]
Auditor Selection Factors Affecting Auditor Switching with an Emphasis on Auditor Characteristics: A Meta-Analysis Approach [Volume 9, Issue 34, 2024, Pages 41-59]
Auditors' Performance The Effect of Ethical Marketing in Auditing on Auditors' Job Performance [Volume 9, Issue 35, 2024, Pages 43-64]
Auditor Switching Factors Affecting Auditor Switching with an Emphasis on Auditor Characteristics: A Meta-Analysis Approach [Volume 9, Issue 34, 2024, Pages 41-59]

C

Cash flows The Relationship between Cash Flows of Operating, Investments, and Financing Activities with the firm value [Volume 9, Issue 33, 2024, Pages 101-112]
Cleaner Production Strategy Developing a Model for Clean Production in Management Accounting Based on Grounded Theory and Thematic Analysis [Volume 9, Issue 35, 2024, Pages 173-188]
Combined Compromise Solution (CoCoSo) A Hybrid Model for Portfolio Optimization Based on Stock Price Forecasting with LSTM Recurrent Neural Network using Multi-Criteria Decision Making Techniques and Mean-CVaR [Volume 9, Issue 35, 2024, Pages 1-14]
Comparability The Effect of Accounting Comparability and Consistency on the pricing efficiency of discretionary accruals [Volume 9, Issue 34, 2024, Pages 199-213]
Conditional Value at Risk (CVaR) A Hybrid Model for Portfolio Optimization Based on Stock Price Forecasting with LSTM Recurrent Neural Network using Multi-Criteria Decision Making Techniques and Mean-CVaR [Volume 9, Issue 35, 2024, Pages 1-14]
Consequences Modeling The Consequences and Context Of Corruption From The Perspective Of Auditing Utilizing Grounded Theory [Volume 9, Issue 33, 2024, Pages 1-14]
Consistency The Effect of Accounting Comparability and Consistency on the pricing efficiency of discretionary accruals [Volume 9, Issue 34, 2024, Pages 199-213]
Continuous Audit The effect of auditors' mental structure on the independent auditor's work process with emphasis on the mediating role of continuous auditing [Volume 9, Issue 34, 2024, Pages 23-39]
Convergence Peer behaviors in bank lending decisions using panel-data and convolutional neural network method [Volume 9, Issue 33, 2024, Pages 15-28]
Corporate Governance Presenting the Structural Model of Factors Affecting the Quality of Internal Audit in the Framework of the Corporate Governance System [Volume 9, Issue 34, 2024, Pages 157-171]
Corporate Governance The effect of corporate governance system on the relationship between profit manipulation and investment behavior using the autoregressive distributional lag (ARDL) model. [Volume 9, Issue 35, 2024, Pages 119-130]
Corporate governance rating Identifying and ranking corporate governance based on the ANP method and examining its mediating role on the relationship between income-cost matching and stock price volatility [Volume 9, Issue 34, 2024, Pages 131-140]
Corporate social responsibility Interpretive Structural Modeling of Corporate Social Responsibility Indicators [Volume 9, Issue 32, 2024, Pages 53-70]
Costing Analysis of life cycle stages and implementation of product life cycle costing in Hormozgan Gas Company [Volume 9, Issue 33, 2024, Pages 139-150]
Cost managemnt Optimization Multi-Objective Cost and Delay Rate in Delivering Orders in the Three- Echelon Reverse Supply Chain Based On Cost Management [Volume 9, Issue 33, 2024, Pages 43-58]
Critical Matters Professional and Non-professional Investors’ Opinion on Critical Audit Matters in the Auditor's Report [Volume 9, Issue 33, 2024, Pages 29-42]

E

Earning Quality Effect of earnings quality on the financial reporting readability using the structural equation approach [Volume 9, Issue 34, 2024, Pages 119-130]
E-Commerce Estimating the Tax Capacity of E-Commerce Sector: Evidence from Iran’s Data [Volume 9, Issue 32, 2024, Pages 143-160]
E-Commerce Tax Capacity Estimating the Tax Capacity of E-Commerce Sector: Evidence from Iran’s Data [Volume 9, Issue 32, 2024, Pages 143-160]
Economic Development Value added Intellectual coefficient and its elements influence on the economic growth and development of Iranian food industries [Volume 9, Issue 32, 2024, Pages 113-122]
Economic policies Modeling the effect of instability in "financial, economic and sustainability" policies on the choice of investment strategies of companies in the Tehran Stock Exchange [Volume 9, Issue 32, 2024, Pages 39-52]
Effective Supervision The Impact of Fairness-Based and Justice-Based Management Behavior on the Relationship Between Accounting Concepts and Financial Reporting Readability [Volume 9, Issue 34, 2024, Pages 1-21]
Effective Tax Rate Evaluating the effect of fiscal policy on investment in companies admitted to the stock exchange in the conditions of financial friction, using the threshold panel model [Volume 9, Issue 34, 2024, Pages 173-182]
Environmental factors Identification and role of environmental factors affecting the movement of the three levels of stock prices using fuzzy technique [Volume 9, Issue 35, 2024, Pages 265-278]
Environmental Issues Developing a Model for Clean Production in Management Accounting Based on Grounded Theory and Thematic Analysis [Volume 9, Issue 35, 2024, Pages 173-188]
Ethical Compliance IMPACT OF DEMOGRAPHIC FACTORS ON ETHICAL COMPLIANCE AMONGST PROFESSIONAL ACCOUNTANTS IN NIGERIA [Volume 9, Issue 35, 2024, Pages 207-220]
Ethical judgment A Model for the Effect of Emotional Intelligence Components on Auditor's Ethical Judgment by ‎Considering the Personality Trait of Extraversion [Volume 9, Issue 33, 2024, Pages 113-128]
Ethical Marketing The Effect of Ethical Marketing in Auditing on Auditors' Job Performance [Volume 9, Issue 35, 2024, Pages 43-64]

F

Financial Literacy Financial literacy, disordered money behavioral in the context financial therapy concepts [Volume 9, Issue 35, 2024, Pages 309-324]
Financial Reporting Transparency The Impact of Fairness-Based and Justice-Based Management Behavior on the Relationship Between Accounting Concepts and Financial Reporting Readability [Volume 9, Issue 34, 2024, Pages 1-21]
Financial Resilience Financial Resilience model of entrepreneurial business and prioritization of components using Structural Equation Method [Volume 9, Issue 34, 2024, Pages 141-156]
Financial Risk Evaluating the effect of financial, economic, political, international risks on Tehran Stock Exchange Index Using Markov Switching Approach (MS-VAR) [Volume 9, Issue 32, 2024, Pages 21-38]
Financial Technology Designing a model of key indicators for evaluating financial technology in Iran's banking industry with Mixed approach [Volume 9, Issue 35, 2024, Pages 295-307]
Firefly algorithm Optimizing open banking in the age of digital transformation by the metaheuristic algorithms of the Firefly &FMO [Volume 9, Issue 32, 2024, Pages 123-142]
Firm Value The Relationship between Cash Flows of Operating, Investments, and Financing Activities with the firm value [Volume 9, Issue 33, 2024, Pages 101-112]
Fiscal policy Evaluating the effect of fiscal policy on investment in companies admitted to the stock exchange in the conditions of financial friction, using the threshold panel model [Volume 9, Issue 34, 2024, Pages 173-182]
Fixed-cost allocation Fixed cost allocation in bank branches: A network DEA approach [Volume 9, Issue 35, 2024, Pages 15-30]
FMO algorithm Optimizing open banking in the age of digital transformation by the metaheuristic algorithms of the Firefly &FMO [Volume 9, Issue 32, 2024, Pages 123-142]
Fog index Implementing a Financial Reporting Model under the Web-Based Financial Reporting [Volume 9, Issue 33, 2024, Pages 175-190]
F-SCORE Evaluate the consequences of profit distortion on stock returns using models based on accounting variables [Volume 9, Issue 33, 2024, Pages 163-174]
Fundamental analysis Bitcoin price forecasting by applying combination of stacking method and Differential Evolution Algorithm [Volume 9, Issue 35, 2024, Pages 93-118]
Fuzzy Analytical Hierarchy Process (FAHP) A Hybrid Model for Portfolio Optimization Based on Stock Price Forecasting with LSTM Recurrent Neural Network using Multi-Criteria Decision Making Techniques and Mean-CVaR [Volume 9, Issue 35, 2024, Pages 1-14]
Fuzzy ANP Method Identify the effective components on the resilience of financial technology businesses and prevent failure using fuzzy ANP method [Volume 9, Issue 35, 2024, Pages 233-248]
Fuzzy screening A Model for Promoting and Inhibiting Factors of Professional Success of Accountants [Volume 9, Issue 32, 2024, Pages 87-100]

I

Implementing web-based financial reporting Implementing a Financial Reporting Model under the Web-Based Financial Reporting [Volume 9, Issue 33, 2024, Pages 175-190]
Individual Investors' Behavior Modeling the Behavior of Individual Investors in the Stock Market Based on the Neuro-Finance Approach [Volume 9, Issue 32, 2024, Pages 101-112]
Informed Investors The Behavioral Bias of Informed Investors and Future Stock Returns [Volume 9, Issue 35, 2024, Pages 131-142]
Informed Traders Comparing the Informed and Noise Investors’ Perception of the Tone of Financial Statements and Its Impact on Stock Returns: A Text-Mining Approach [Volume 9, Issue 35, 2024, Pages 157-172]
Intellectual Capital Value added Intellectual coefficient and its elements influence on the economic growth and development of Iranian food industries [Volume 9, Issue 32, 2024, Pages 113-122]
Internal audit Presenting the Structural Model of Factors Affecting the Quality of Internal Audit in the Framework of the Corporate Governance System [Volume 9, Issue 34, 2024, Pages 157-171]
Internal Controls Social trust and accounting conservatism with emphasis on the role of internal control [Volume 9, Issue 33, 2024, Pages 59-68]
International Standard No. 701 Professional and Non-professional Investors’ Opinion on Critical Audit Matters in the Auditor's Report [Volume 9, Issue 33, 2024, Pages 29-42]
Interpretive Structural Modeling Interpretive Structural Modeling of Corporate Social Responsibility Indicators [Volume 9, Issue 32, 2024, Pages 53-70]
Investment behavior Explanation of the Role of Investors’ Emotional Inclination and the Disclosure Quality on the Investment Behavior of Firms Listed on Tehran Stock Exchange [Volume 9, Issue 33, 2024, Pages 151-162]
Investment behavior The effect of corporate governance system on the relationship between profit manipulation and investment behavior using the autoregressive distributional lag (ARDL) model. [Volume 9, Issue 35, 2024, Pages 119-130]
Investors’ Emotional Features Explanation of the Role of Investors’ Emotional Inclination and the Disclosure Quality on the Investment Behavior of Firms Listed on Tehran Stock Exchange [Volume 9, Issue 33, 2024, Pages 151-162]
Investors’ organizational trust Investors' organizational trust and firm's combined performance: investigating of reciprocal relationship [Volume 9, Issue 35, 2024, Pages 325-337]
IPC Assessment of Iranian Petroleum Contracts Effectiveness: A Comparative Risk Analysis Approach Using Monte Carlo Simulation [Volume 9, Issue 32, 2024, Pages 71-86]

M

Machine learning Selection and multi-objective optimisation of stock portfolio using a combination of machine learning methods and meta-heuristic algorithms [Volume 9, Issue 34, 2024, Pages 61-80]
Machine learning Bitcoin price forecasting by applying combination of stacking method and Differential Evolution Algorithm [Volume 9, Issue 35, 2024, Pages 93-118]
Macroeconomic variables Comparative Analysis on Effect of Accounting Data and Macroeconomic Variables in Predicting Stock Returns [Volume 9, Issue 35, 2024, Pages 249-264]
Management Behavior The Impact of Fairness-Based and Justice-Based Management Behavior on the Relationship Between Accounting Concepts and Financial Reporting Readability [Volume 9, Issue 34, 2024, Pages 1-21]
Market microstructure Market Microstructure: A Review of models [Volume 9, Issue 35, 2024, Pages 143-156]
Markov decision making Selection and multi-objective optimisation of stock portfolio using a combination of machine learning methods and meta-heuristic algorithms [Volume 9, Issue 34, 2024, Pages 61-80]
Markov Switching Evaluating the effect of financial, economic, political, international risks on Tehran Stock Exchange Index Using Markov Switching Approach (MS-VAR) [Volume 9, Issue 32, 2024, Pages 21-38]
Midas Comparative Analysis on Effect of Accounting Data and Macroeconomic Variables in Predicting Stock Returns [Volume 9, Issue 35, 2024, Pages 249-264]
MIMIC Estimating the Tax Capacity of E-Commerce Sector: Evidence from Iran’s Data [Volume 9, Issue 32, 2024, Pages 143-160]
Mishkin test The Effect of Accounting Comparability and Consistency on the pricing efficiency of discretionary accruals [Volume 9, Issue 34, 2024, Pages 199-213]
Modeling Modeling The Consequences and Context Of Corruption From The Perspective Of Auditing Utilizing Grounded Theory [Volume 9, Issue 33, 2024, Pages 1-14]
Monetary policy Identification and role of environmental factors affecting the movement of the three levels of stock prices using fuzzy technique [Volume 9, Issue 35, 2024, Pages 265-278]
Monte Carlo simulation Assessment of Iranian Petroleum Contracts Effectiveness: A Comparative Risk Analysis Approach Using Monte Carlo Simulation [Volume 9, Issue 32, 2024, Pages 71-86]
M-Score Evaluate the consequences of profit distortion on stock returns using models based on accounting variables [Volume 9, Issue 33, 2024, Pages 163-174]
Multi-criteria decision making A Preference Degree for Ranking Intuitionistic Fuzzy Numbers [Volume 9, Issue 33, 2024, Pages 89-100]
Multiportfolio optimization Modeling Multiportfolio Selection Considering the Market Impact in Iran Stock Market [Volume 9, Issue 33, 2024, Pages 69-88]
Mutual fund performance A Model for Investigating the Effects of Power Sources on Mutual Fund Performance and Financial Reporting Quality [Volume 9, Issue 35, 2024, Pages 72-92]

P

Pattern design Presenting the Structural Model of Factors Affecting the Quality of Internal Audit in the Framework of the Corporate Governance System [Volume 9, Issue 34, 2024, Pages 157-171]
Peer-behavior Peer behaviors in bank lending decisions using panel-data and convolutional neural network method [Volume 9, Issue 33, 2024, Pages 15-28]
Political communication Identification and role of environmental factors affecting the movement of the three levels of stock prices using fuzzy technique [Volume 9, Issue 35, 2024, Pages 265-278]
Political Risk Evaluating the effect of financial, economic, political, international risks on Tehran Stock Exchange Index Using Markov Switching Approach (MS-VAR) [Volume 9, Issue 32, 2024, Pages 21-38]
Power Sources A Model for Investigating the Effects of Power Sources on Mutual Fund Performance and Financial Reporting Quality [Volume 9, Issue 35, 2024, Pages 72-92]
Prediction Prediction of Stock Price Resilience, using Artificial Neural Networks (MLP) in companies listed on the Stock Exchange [Volume 9, Issue 34, 2024, Pages 95-117]
Preference degree A Preference Degree for Ranking Intuitionistic Fuzzy Numbers [Volume 9, Issue 33, 2024, Pages 89-100]
Pricing of discretionary accruals The Effect of Accounting Comparability and Consistency on the pricing efficiency of discretionary accruals [Volume 9, Issue 34, 2024, Pages 199-213]
Probability of informed trading Market Microstructure: A Review of models [Volume 9, Issue 35, 2024, Pages 143-156]
Product Market Competition Environmental Uncertainty and R&D Investment: Moderator role Of Product Market Competition [Volume 9, Issue 33, 2024, Pages 129-138]
Professional and Non-Professional Investors Professional and Non-professional Investors’ Opinion on Critical Audit Matters in the Auditor's Report [Volume 9, Issue 33, 2024, Pages 29-42]
Professional judgment The effect of dark personality traits and individual accountability on auditors' skepticism and professional judgment [Volume 9, Issue 35, 2024, Pages 65-78]
Professional success A Model for Promoting and Inhibiting Factors of Professional Success of Accountants [Volume 9, Issue 32, 2024, Pages 87-100]
Profit Distortion Evaluate the consequences of profit distortion on stock returns using models based on accounting variables [Volume 9, Issue 33, 2024, Pages 163-174]
Public Company Accounting Oversight Board Professional and Non-professional Investors’ Opinion on Critical Audit Matters in the Auditor's Report [Volume 9, Issue 33, 2024, Pages 29-42]

S

Skepticism The effect of dark personality traits and individual accountability on auditors' skepticism and professional judgment [Volume 9, Issue 35, 2024, Pages 65-78]
Social responsibility Investigating the relationships between components of social responsibility and life cycle stages Fuzzy Analytic Hierarchy Process (FAHP) and Multi-Criteria Fuzzy Analytical Network Process (FANP) In companies listed on the Tehran Stock Exchange [Volume 9, Issue 34, 2024, Pages 183-197]
Stock Market Effect of the Development of the Cryptocurrency Market on the Money Market in Iran and the European Union [Volume 9, Issue 35, 2024, Pages 31-42]
Stock Price Resilience Prediction of Stock Price Resilience, using Artificial Neural Networks (MLP) in companies listed on the Stock Exchange [Volume 9, Issue 34, 2024, Pages 95-117]
Stock Returns Evaluate the consequences of profit distortion on stock returns using models based on accounting variables [Volume 9, Issue 33, 2024, Pages 163-174]
Stock Returns Comparative Analysis on Effect of Accounting Data and Macroeconomic Variables in Predicting Stock Returns [Volume 9, Issue 35, 2024, Pages 249-264]
Structural Capital Value added Intellectual coefficient and its elements influence on the economic growth and development of Iranian food industries [Volume 9, Issue 32, 2024, Pages 113-122]
Supply chain Application, Pros and Cons of Blockchain Networks [Volume 9, Issue 35, 2024, Pages 189-206]
Supply chain Modeling the Welfare Effects of Blockchain in the Supply Chain [Volume 9, Issue 35, 2024, Pages 221-232]
Sustainability policies Modeling the effect of instability in "financial, economic and sustainability" policies on the choice of investment strategies of companies in the Tehran Stock Exchange [Volume 9, Issue 32, 2024, Pages 39-52]

T

Technical Indicator Bitcoin price forecasting by applying combination of stacking method and Differential Evolution Algorithm [Volume 9, Issue 35, 2024, Pages 93-118]
Text mining Comparing the Informed and Noise Investors’ Perception of the Tone of Financial Statements and Its Impact on Stock Returns: A Text-Mining Approach [Volume 9, Issue 35, 2024, Pages 157-172]
The Financial Resilience The financial resilience model of the hotel industry in crisis using structural equation modeling [Volume 9, Issue 34, 2024, Pages 81-94]
Theme Analysis Designing a model of key indicators for evaluating financial technology in Iran's banking industry with Mixed approach [Volume 9, Issue 35, 2024, Pages 295-307]
The Tone of Financial Reports Comparing the Informed and Noise Investors’ Perception of the Tone of Financial Statements and Its Impact on Stock Returns: A Text-Mining Approach [Volume 9, Issue 35, 2024, Pages 157-172]
Threshold panel Evaluating the effect of fiscal policy on investment in companies admitted to the stock exchange in the conditions of financial friction, using the threshold panel model [Volume 9, Issue 34, 2024, Pages 173-182]
Tobin's Q Evaluating the effect of fiscal policy on investment in companies admitted to the stock exchange in the conditions of financial friction, using the threshold panel model [Volume 9, Issue 34, 2024, Pages 173-182]
Tourism The financial resilience model of the hotel industry in crisis using structural equation modeling [Volume 9, Issue 34, 2024, Pages 81-94]
Transitivity A Preference Degree for Ranking Intuitionistic Fuzzy Numbers [Volume 9, Issue 33, 2024, Pages 89-100]
Two-stage process Fixed cost allocation in bank branches: A network DEA approach [Volume 9, Issue 35, 2024, Pages 15-30]

International Journal of Finance & Managerial Accounting

Keyword Index

A

B

C

D

E

F

G

H

I

K

L

M

N

O

P

R

S

T

U