Author Index

A

  • Abbasi, Ebrahim Modeling the Moderating Role of Management Ability in the Relationship between Financial Reporting Readability and Agency Cost. [Volume 12, Issue 1, 2020, Pages 1-18]
  • Abbasian, Ezatolah The Role of Financial Inflexibility in Explaining Accrual Anomaly [Volume 12, Issue 2, 2020, Pages 23-46]
  • Abdolbaghi Ataabadi, Abdolmajid Investigating the effect of non-systematic fluctuations on mispricing: Evidence of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 4, 2021, Pages 79-100]
  • Alavinasab, Seysd Mohammad The Role of Financial Inflexibility in Explaining Accrual Anomaly [Volume 12, Issue 2, 2020, Pages 23-46]
  • Asadi, Gholamhosein The Relationship between Earnings Management Patterns with Investors’ Sentiment [Volume 12, Issue 3, 2020, Pages 45-62]
  • Asgari Zenozi, Elham Effect of business strategy on the financial statement comparability, emphasizing on information asymmetry in listed companies on Tehran Stock Exchange [Volume 12, Issue 1, 2020, Pages 39-56]
  • Asnaashari, Hamideh The Relationship between Earnings Management Patterns with Investors’ Sentiment [Volume 12, Issue 3, 2020, Pages 45-62]
  • Atashi Golestani, Hojatollah The Impact of Board Independence on Net Profit and Operating Cash Flows: Combination of Economic and Psychological Perspectives [Volume 12, Issue 4, 2021, Pages 39-58]
  • Avazzadeh Fath, Fariborz The Effect of CEO Power Measures on Tax Reduction Policies [Volume 12, Issue 2, 2020, Pages 47-70]
  • Azinfar, Kaveh Modeling the Moderating Role of Management Ability in the Relationship between Financial Reporting Readability and Agency Cost. [Volume 12, Issue 1, 2020, Pages 1-18]

B

  • Babajani, Jafar The Impact of Internal Audit Quality on Financial Reporting Quality in Companies Listed in Tehran Stock Exchange [Volume 12, Issue 4, 2021, Pages 19-38]
  • Bagheri, Mozhgan Investigating the Impact of Corporate Governance Mechanisms on the Relationship between Research and Development Expenditurs and Firm Growth [Volume 12, Issue 2, 2020, Pages 115-130]
  • Barzideh, Farrokh Explaining and Prioritizing Factors Affecting the Effective Evaluation of Internal Controls in Companies Listed in Tehran Stock Exchange Using a Fuzzy Approach [Volume 12, Issue 1, 2020, Pages 57-82]
  • Bonabi Ghadim, Rahim Effect of business strategy on the financial statement comparability, emphasizing on information asymmetry in listed companies on Tehran Stock Exchange [Volume 12, Issue 1, 2020, Pages 39-56]
  • Borji, Parisa Financial Statement Comparability, Product Market Competition and Tax Avoidance [Volume 12, Issue 3, 2020, Pages 23-44]

D

  • Dadashi, Iman Modeling the Moderating Role of Management Ability in the Relationship between Financial Reporting Readability and Agency Cost. [Volume 12, Issue 1, 2020, Pages 1-18]
  • Dastgir, Mohsen The Moderating Effect of Information Asymmetry and Imperfect Market on the Impact Severity of Comparability and Accounting Consistency on the Cost of Equity Capital in Listed Companies in Tehran Stock Exchange [Volume 12, Issue 2, 2020, Pages 1-22]

F

  • Faraji, Omid Financial Statement Comparability, Product Market Competition and Tax Avoidance [Volume 12, Issue 3, 2020, Pages 23-44]
  • Farhadi, Maryam Sensitivity of Accruals and its Components to the Operating Asymmetry caused by Sales Changes [Volume 12, Issue 3, 2020, Pages 63-82]

G

  • Ghahraie, Ehsan The Relationship between Earnings Management Patterns with Investors’ Sentiment [Volume 12, Issue 3, 2020, Pages 45-62]
  • Ghozat, Hossein Investigation of the Role of Competitors’ Performance in Earning Management [Volume 12, Issue 4, 2021, Pages 1-18]

H

  • Hajian Nejad, AMIN The Effect of Value of Financial Flexibility on the Dividend Policies in Listed Companies in Tehran Stock Exchange [Volume 12, Issue 4, 2021, Pages 101-112]
  • Hamidizadeh, Ali A framework for Corporate Social Responsibility Disclosure Rating [Volume 12, Issue 1, 2020, Pages 103-124]
  • Hashemi, Seyedabbas Sensitivity of Accruals and its Components to the Operating Asymmetry caused by Sales Changes [Volume 12, Issue 3, 2020, Pages 63-82]
  • Hassani, Mohammad An Analytical Assessment the Impact of Ownership-Management Political Connections and Monitoring Role of Auditors considering Reputation Incentives on Agency Costs from Interest Conflict [Volume 12, Issue 3, 2020, Pages 1-22]
  • Hassass Yeganeh, Yahya Explaining and Prioritizing Factors Affecting the Effective Evaluation of Internal Controls in Companies Listed in Tehran Stock Exchange Using a Fuzzy Approach [Volume 12, Issue 1, 2020, Pages 57-82]
  • Hosseinzadeh, Sohrab Investigation of the Role of Competitors’ Performance in Earning Management [Volume 12, Issue 4, 2021, Pages 1-18]

I

  • Izadinia, Naser The Effect of Value of Financial Flexibility on the Dividend Policies in Listed Companies in Tehran Stock Exchange [Volume 12, Issue 4, 2021, Pages 101-112]

J

  • Jahandoust Marghoub, Mehran Investigating the effect of company complexity on the relationship between managementability and lack of transparency of information [Volume 12, Issue 3, 2020, Pages 83-104]
  • Jamei, Reza The relationship between internal control weaknesses and audit fees with an emphasis on political relations in companies listed in Tehran Stock Exchange [Volume 12, Issue 2, 2020, Pages 99-114]
  • Joudi, Samira The role of audit quality on the relationship between information asymmetry and both informative and deceptive dimensions of income smoothing [Volume 12, Issue 1, 2020, Pages 19-38]

K

  • Kashanipour, Mohammad A framework for Corporate Social Responsibility Disclosure Rating [Volume 12, Issue 1, 2020, Pages 103-124]
  • Kavianifard, Hashem The Effect of CEO Power Measures on Tax Reduction Policies [Volume 12, Issue 2, 2020, Pages 47-70]
  • Kazemi, Tohid Legal Analysis of Earnings Management in Tehran Stock Exchange Listed Companies Using GMM Method [Volume 12, Issue 1, 2020, Pages 83-102]
  • Kazempour, Morteza A framework for Corporate Social Responsibility Disclosure Rating [Volume 12, Issue 1, 2020, Pages 103-124]
  • Khajavi, Shokrolah The Effect of CEO Power Measures on Tax Reduction Policies [Volume 12, Issue 2, 2020, Pages 47-70]
  • Khorramabadi, Mehdi Explaining and Prioritizing Factors Affecting the Effective Evaluation of Internal Controls in Companies Listed in Tehran Stock Exchange Using a Fuzzy Approach [Volume 12, Issue 1, 2020, Pages 57-82]
  • Kiani, Gholam Hosein The Moderating Effect of Information Asymmetry and Imperfect Market on the Impact Severity of Comparability and Accounting Consistency on the Cost of Equity Capital in Listed Companies in Tehran Stock Exchange [Volume 12, Issue 2, 2020, Pages 1-22]
  • Kiani Chandeh, Ali Investigating the Impact of Corporate Governance Mechanisms on the Relationship between Research and Development Expenditurs and Firm Growth [Volume 12, Issue 2, 2020, Pages 115-130]
  • Koolivand, zohreh The relationship between internal control weaknesses and audit fees with an emphasis on political relations in companies listed in Tehran Stock Exchange [Volume 12, Issue 2, 2020, Pages 99-114]

M

  • Mansourfar, Gholamreza The role of audit quality on the relationship between information asymmetry and both informative and deceptive dimensions of income smoothing [Volume 12, Issue 1, 2020, Pages 19-38]
  • Masihabadi, Abolgasem The Impact of Board Independence on Net Profit and Operating Cash Flows: Combination of Economic and Psychological Perspectives [Volume 12, Issue 4, 2021, Pages 39-58]
  • Mehrabanpour, Mohammadreza The Role of Financial Inflexibility in Explaining Accrual Anomaly [Volume 12, Issue 2, 2020, Pages 23-46]
  • Mehrazeen, Alir Reza The Impact of Board Independence on Net Profit and Operating Cash Flows: Combination of Economic and Psychological Perspectives [Volume 12, Issue 4, 2021, Pages 39-58]
  • Mirzaei Beirami, Raheleh International Financial Reporting Standards (IFRS) and Quality of Financial Reporting [Volume 12, Issue 4, 2021, Pages 59-78]
  • Moahammadi Melgharani, Ata Allah Investigating the Relationship between Tax and Risk Taxation of Companies with Emphasis on Tax Avoidance. (Companies Accepted in Tehran Stock Exchange) [Volume 12, Issue 2, 2020, Pages 71-98]
  • Mohamadi Kelareh, Niloofar The relationship between internal control weaknesses and audit fees with an emphasis on political relations in companies listed in Tehran Stock Exchange [Volume 12, Issue 2, 2020, Pages 99-114]
  • Mohseninia, Saeed The Impact of Internal Audit Quality on Financial Reporting Quality in Companies Listed in Tehran Stock Exchange [Volume 12, Issue 4, 2021, Pages 19-38]
  • Moradi, Mohammad Investigation of the Role of Competitors’ Performance in Earning Management [Volume 12, Issue 4, 2021, Pages 1-18]

N

  • Nikbakht, Mohammad reza Investigating the effect of company complexity on the relationship between managementability and lack of transparency of information [Volume 12, Issue 3, 2020, Pages 83-104]
  • Noravesh, Iraj Investigating the Relationship between Tax and Risk Taxation of Companies with Emphasis on Tax Avoidance. (Companies Accepted in Tehran Stock Exchange) [Volume 12, Issue 2, 2020, Pages 71-98]
  • Norouzi, Mohammad Modeling the Moderating Role of Management Ability in the Relationship between Financial Reporting Readability and Agency Cost. [Volume 12, Issue 1, 2020, Pages 1-18]

O

  • Osta, Sohrab The effect of the CEO’s duality role on the relationship between the quality of disclosure and the cost of capital of companies listed on the Tehran Stock Exchange [Volume 12, Issue 3, 2020, Pages 105-124]

P

  • Porkavosh, Taher The Role of Financial Inflexibility in Explaining Accrual Anomaly [Volume 12, Issue 2, 2020, Pages 23-46]
  • Pourheydari, Omid Investigating the Impact of Corporate Governance Mechanisms on the Relationship between Research and Development Expenditurs and Firm Growth [Volume 12, Issue 2, 2020, Pages 115-130]

R

  • Rafiee, Morteza Financial Statement Comparability, Product Market Competition and Tax Avoidance [Volume 12, Issue 3, 2020, Pages 23-44]
  • Rahmani, Ali International Financial Reporting Standards (IFRS) and Quality of Financial Reporting [Volume 12, Issue 4, 2021, Pages 59-78]
  • Rouhollahi, Vahid Sensitivity of Accruals and its Components to the Operating Asymmetry caused by Sales Changes [Volume 12, Issue 3, 2020, Pages 63-82]

S

  • Saadatnia, Ali The Effect of Value of Financial Flexibility on the Dividend Policies in Listed Companies in Tehran Stock Exchange [Volume 12, Issue 4, 2021, Pages 101-112]
  • Sabzalipour, Farshad The effect of the CEO’s duality role on the relationship between the quality of disclosure and the cost of capital of companies listed on the Tehran Stock Exchange [Volume 12, Issue 3, 2020, Pages 105-124]
  • Sahabi, Jalil Investigating the Relationship between Tax and Risk Taxation of Companies with Emphasis on Tax Avoidance. (Companies Accepted in Tehran Stock Exchange) [Volume 12, Issue 2, 2020, Pages 71-98]
  • SajadPour, Reza Financial Statement Comparability, Product Market Competition and Tax Avoidance [Volume 12, Issue 3, 2020, Pages 23-44]
  • Salehi, Azadeh An Analytical Assessment the Impact of Ownership-Management Political Connections and Monitoring Role of Auditors considering Reputation Incentives on Agency Costs from Interest Conflict [Volume 12, Issue 3, 2020, Pages 1-22]
  • Salehi Sadaghiyani, Jamshid Explaining and Prioritizing Factors Affecting the Effective Evaluation of Internal Controls in Companies Listed in Tehran Stock Exchange Using a Fuzzy Approach [Volume 12, Issue 1, 2020, Pages 57-82]
  • Sharifdoost, Maryam Sensitivity of Accruals and its Components to the Operating Asymmetry caused by Sales Changes [Volume 12, Issue 3, 2020, Pages 63-82]
  • Sheikhi, Hadi The effect of the CEO’s duality role on the relationship between the quality of disclosure and the cost of capital of companies listed on the Tehran Stock Exchange [Volume 12, Issue 3, 2020, Pages 105-124]
  • Shirvani, Alireza Investigating the effect of non-systematic fluctuations on mispricing: Evidence of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 4, 2021, Pages 79-100]
  • Shojaei, Marzieh Investigating the effect of non-systematic fluctuations on mispricing: Evidence of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 4, 2021, Pages 79-100]
  • Shoorvarzy, Mohammadreza The Impact of Board Independence on Net Profit and Operating Cash Flows: Combination of Economic and Psychological Perspectives [Volume 12, Issue 4, 2021, Pages 39-58]
  • Soukhakian, Iman Investigation of the Role of Competitors’ Performance in Earning Management [Volume 12, Issue 4, 2021, Pages 1-18]

T

  • Talaiezadeh, Ali Investigating the Relationship between Tax and Risk Taxation of Companies with Emphasis on Tax Avoidance. (Companies Accepted in Tehran Stock Exchange) [Volume 12, Issue 2, 2020, Pages 71-98]
  • Torabi, Iraj The Moderating Effect of Information Asymmetry and Imperfect Market on the Impact Severity of Comparability and Accounting Consistency on the Cost of Equity Capital in Listed Companies in Tehran Stock Exchange [Volume 12, Issue 2, 2020, Pages 1-22]

V

  • Valizadeh LArijani, Azam International Financial Reporting Standards (IFRS) and Quality of Financial Reporting [Volume 12, Issue 4, 2021, Pages 59-78]

W

  • Weysihesar, Soraia Investigating the effect of company complexity on the relationship between managementability and lack of transparency of information [Volume 12, Issue 3, 2020, Pages 83-104]

Y

  • Yazdifar, Hasan A framework for Corporate Social Responsibility Disclosure Rating [Volume 12, Issue 1, 2020, Pages 103-124]