Author Index

A

  • Aflatooni, Abbas Operational Risk, Market Power, and Speed of Achieving Optimal Tread Credit [Volume 13, Issue 4, 2021, Pages 23-40]
  • Aghaei, Mohammad Ali The effect of business strategy on the linear and nonlinear relation between corporate social responsibility with the amount and stability of the company's dividend [Volume 13, Issue 1, 2021, Pages 109-128]
  • Akhgar, Mohammad Omid The Effect of Environmental Performance on Stock Price Crash Risk with an Emphasis on Political Connections in Tehran Stock Exchange (TSE) [Volume 13, Issue 2, 2021, Pages 101-120]
  • Amini, Peyman The Effect of Environmental Performance on Stock Price Crash Risk with an Emphasis on Political Connections in Tehran Stock Exchange (TSE) [Volume 13, Issue 2, 2021, Pages 101-120]
  • Amirniya, Narjes Investigating the Moderating Role of Family Ownership on the Relationship Between Corporate Social Responsibility and Tax Avoidance: Testing the Theory of Socioemotional Wealth and Agency Theory [Volume 13, Issue 1, 2021, Pages 45-66]
  • Amri-Asrami, Mohammad The effect of business strategy on the linear and nonlinear relation between corporate social responsibility with the amount and stability of the company's dividend [Volume 13, Issue 1, 2021, Pages 109-128]
  • Arabmazar Yazdi, Mohammad The Effect of Tax Planning Strategies Diversification on Explaining the Relationship between Tax Avoidance and Tax Risk [Volume 13, Issue 4, 2021, Pages 41-66]
  • ArabSalehi, Mehdi The Effect of Organizational Culture on Financial Performance through Innovative Managerial Accounting Techniques at Listed Companies in Tehran Stock Exchange [Volume 13, Issue 2, 2021, Pages 79-100]

B

  • Badavarnahandi, Younes Impact of Conservatism in Risk Disclosure on the Information Content of Accounting Information and Stock Return Synchronicity [Volume 13, Issue 2, 2021, Pages 33-56]
  • Baharmoghaddam, Mahdi Unintended Effects of Iran Accounting Standards Revision (in line with Standards Objectives) [Volume 13, Issue 1, 2021, Pages 1-24]
  • Baradaran hassanzadeh, Rasoul Impact of Conservatism in Risk Disclosure on the Information Content of Accounting Information and Stock Return Synchronicity [Volume 13, Issue 2, 2021, Pages 33-56]
  • Barzaman, Mansour Proposing an Optimal Model ofTax Calculation Basis [Volume 13, Issue 2, 2021, Pages 1-18]
  • Bekhradi Nasab, Vahid Investigating the Gross Domestic Product Forecast Accuracy Test, Based on Comparative Information of Inflated and Non-Inflated Accounting Erning Aggregate [Volume 13, Issue 3, 2021, Pages 1-34]
  • BozorgAsl, Moses Examining Auditors' Attention to Red Flags in Financial Reporting: Emphasis on Abnormal Labor Investment [Volume 13, Issue 3, 2021, Pages 129-146]

D

  • Daryaei, Abbas Ali The impact of diversion of auditors' attention and personal values on earnings management detection [Volume 13, Issue 1, 2021, Pages 25-44]

E

  • Ebrahimi Kahrizsangi, Khadije Investigating the Gross Domestic Product Forecast Accuracy Test, Based on Comparative Information of Inflated and Non-Inflated Accounting Erning Aggregate [Volume 13, Issue 3, 2021, Pages 1-34]

F

  • Farzanegan, Elham Evaluating the Herding Effect on Idiosyncratic Volatility in the Industries of the Tehran Stock Exchange [Volume 13, Issue 2, 2021, Pages 57-77]
  • Fathi, Saeed Evaluating the Efficiency of Future Coin Contracts in Iran [Volume 13, Issue 3, 2021, Pages 65-88]
  • Fathi, Zadallah Providing a Model for the Impact of Corporate Characteristics Mechanisms on Corporate Innovation Indicators: Delphi Survey Validation [Volume 13, Issue 3, 2021, Pages 111-128]
  • Foroghi, Daruosh The Effect of Organizational Culture on Financial Performance through Innovative Managerial Accounting Techniques at Listed Companies in Tehran Stock Exchange [Volume 13, Issue 2, 2021, Pages 79-100]

G

  • Ghasemi, Mostafa Development of a Financial Reporting Readability Model based on the Disclosure of Social Responsibility, Professional Ethics, and Tone Management (Reporting Tone) [Volume 13, Issue 4, 2021, Pages 115-138]
  • Gholamrezapoor, Mohammad Investigating the Moderating Role of Family Ownership on the Relationship Between Corporate Social Responsibility and Tax Avoidance: Testing the Theory of Socioemotional Wealth and Agency Theory [Volume 13, Issue 1, 2021, Pages 45-66]
  • Ghovatmand Jazi, Abdolmajid The Effect of Tax Planning Strategies Diversification on Explaining the Relationship between Tax Avoidance and Tax Risk [Volume 13, Issue 4, 2021, Pages 41-66]
  • Givaki, Ebrahim An Investigation on the Impacts of Corporate Governance Mechanisms and Corporate Social Responsibility on CEO Behavioral Disorders [Volume 13, Issue 3, 2021, Pages 35-64]

H

  • Hagheghat, Hamid The impact of diversion of auditors' attention and personal values on earnings management detection [Volume 13, Issue 1, 2021, Pages 25-44]
  • Hashemian, Seyyede Masoomeh Unintended Effects of Iran Accounting Standards Revision (in line with Standards Objectives) [Volume 13, Issue 1, 2021, Pages 1-24]
  • Hassani, Mohammad The Impact of Takeover Strategy on the Distortion of Reported Earnings in Target Firms [Volume 13, Issue 4, 2021, Pages 1-22]
  • Heidari, Hamidreza Evaluating the Herding Effect on Idiosyncratic Volatility in the Industries of the Tehran Stock Exchange [Volume 13, Issue 2, 2021, Pages 57-77]
  • Hhedayat Mazhari, Roozbeh Assessing Efficiency Using Data Envelopment Analysis Method and its Relation to Financial Ratios [Volume 13, Issue 3, 2021, Pages 89-110]

K

  • Kamali, Ehsan Investigating the Gross Domestic Product Forecast Accuracy Test, Based on Comparative Information of Inflated and Non-Inflated Accounting Erning Aggregate [Volume 13, Issue 3, 2021, Pages 1-34]
  • Kazemi, Seyed Pouria Investigating the Moderating Role of Family Ownership on the Relationship Between Corporate Social Responsibility and Tax Avoidance: Testing the Theory of Socioemotional Wealth and Agency Theory [Volume 13, Issue 1, 2021, Pages 45-66]
  • Khajavi, Shokrolah Effect of Shareholders’ Structure on Stock Liquidity with an Emphasis on the Role of Financial Constraints [Volume 13, Issue 4, 2021, Pages 67-92]
  • Khazaei, Mahdi Operational Risk, Market Power, and Speed of Achieving Optimal Tread Credit [Volume 13, Issue 4, 2021, Pages 23-40]
  • Khoramabadi, Mehdi Assessing Efficiency Using Data Envelopment Analysis Method and its Relation to Financial Ratios [Volume 13, Issue 3, 2021, Pages 89-110]
  • Kordestani, Gholamreza The impact of diversion of auditors' attention and personal values on earnings management detection [Volume 13, Issue 1, 2021, Pages 25-44]

L

  • Lashgar Ara, Soheila Assessing Efficiency Using Data Envelopment Analysis Method and its Relation to Financial Ratios [Volume 13, Issue 3, 2021, Pages 89-110]

M

  • Mahmodi, Farshid Evaluating the Efficiency of Future Coin Contracts in Iran [Volume 13, Issue 3, 2021, Pages 65-88]
  • Malek Hosseini, Hamidreza The Effect of Organizational Culture on Financial Performance through Innovative Managerial Accounting Techniques at Listed Companies in Tehran Stock Exchange [Volume 13, Issue 2, 2021, Pages 79-100]
  • Mehradi, Ramin Impact of Conservatism in Risk Disclosure on the Information Content of Accounting Information and Stock Return Synchronicity [Volume 13, Issue 2, 2021, Pages 33-56]
  • Moghadam, Abdolkarim The Effect of CEO Power on Relationship between Management Transactions and Financial Reporting Quality [Volume 13, Issue 1, 2021, Pages 87-108]
  • Mohammadi, Omid An Investigation on the Impacts of Corporate Governance Mechanisms and Corporate Social Responsibility on CEO Behavioral Disorders [Volume 13, Issue 3, 2021, Pages 35-64]
  • Mohseni, Abdolreza Development of a Financial Reporting Readability Model based on the Disclosure of Social Responsibility, Professional Ethics, and Tone Management (Reporting Tone) [Volume 13, Issue 4, 2021, Pages 115-138]
  • Moradi, Azadeh The Effect of Environmental Performance on Stock Price Crash Risk with an Emphasis on Political Connections in Tehran Stock Exchange (TSE) [Volume 13, Issue 2, 2021, Pages 101-120]
  • Moslemi, Azar An Investigation on the Impacts of Corporate Governance Mechanisms and Corporate Social Responsibility on CEO Behavioral Disorders [Volume 13, Issue 3, 2021, Pages 35-64]

N

  • Nasirifar, Hashem Effect of Shareholders’ Structure on Stock Liquidity with an Emphasis on the Role of Financial Constraints [Volume 13, Issue 4, 2021, Pages 67-92]
  • Nasirifar, Hashem Effects of Competition in the Product Market on the Relationship between Social Responsibility and Financial Leverage of Companies [Volume 13, Issue 4, 2021, Pages 93-114]
  • Nazari, Fardin Providing a Model for the Impact of Corporate Characteristics Mechanisms on Corporate Innovation Indicators: Delphi Survey Validation [Volume 13, Issue 3, 2021, Pages 111-128]
  • Nikbakht, Zahra Operational Risk, Market Power, and Speed of Achieving Optimal Tread Credit [Volume 13, Issue 4, 2021, Pages 23-40]
  • Norouzi, Mohammad Investigating the effect of corporate social responsibility on the relationship between related party transactionsand Firm value [Volume 13, Issue 2, 2021, Pages 19-32]

O

  • Oskou, Vahid Investigating the effect of corporate social responsibility on the relationship between related party transactionsand Firm value [Volume 13, Issue 2, 2021, Pages 19-32]
  • Osta, Sohrab Examining Auditors' Attention to Red Flags in Financial Reporting: Emphasis on Abnormal Labor Investment [Volume 13, Issue 3, 2021, Pages 129-146]

P

  • Pourheidari, Omid Unintended Effects of Iran Accounting Standards Revision (in line with Standards Objectives) [Volume 13, Issue 1, 2021, Pages 1-24]

R

  • Rezaei Pitenoei, Yasser Investigating the Moderating Role of Family Ownership on the Relationship Between Corporate Social Responsibility and Tax Avoidance: Testing the Theory of Socioemotional Wealth and Agency Theory [Volume 13, Issue 1, 2021, Pages 45-66]

S

  • Safarzadeh Bandari, Mohammad Hossein The Effect of Tax Planning Strategies Diversification on Explaining the Relationship between Tax Avoidance and Tax Risk [Volume 13, Issue 4, 2021, Pages 41-66]
  • Sahmaniasl, Mohammad Ali Effects of Competition in the Product Market on the Relationship between Social Responsibility and Financial Leverage of Companies [Volume 13, Issue 4, 2021, Pages 93-114]
  • Setayesh, Mohammad Hosein Proposing an Optimal Model ofTax Calculation Basis [Volume 13, Issue 2, 2021, Pages 1-18]
  • Shafiei, Hossein Providing a Model for the Impact of Corporate Characteristics Mechanisms on Corporate Innovation Indicators: Delphi Survey Validation [Volume 13, Issue 3, 2021, Pages 111-128]
  • Shahmoradi, Nasim The effect of Audit Quality on the Relationship between Economic Uncertainty and Accrual Based Earnings Management in Listed Companies in Tehran Stock Exchange [Volume 13, Issue 1, 2021, Pages 67-86]
  • Sheikhi, Hadi Examining Auditors' Attention to Red Flags in Financial Reporting: Emphasis on Abnormal Labor Investment [Volume 13, Issue 3, 2021, Pages 129-146]

T

  • Tabatabaienasab, Zohreh The effect of Audit Quality on the Relationship between Economic Uncertainty and Accrual Based Earnings Management in Listed Companies in Tehran Stock Exchange [Volume 13, Issue 1, 2021, Pages 67-86]
  • Tamoradi, Ali The Effect of CEO Power on Relationship between Management Transactions and Financial Reporting Quality [Volume 13, Issue 1, 2021, Pages 87-108]
  • Torki, Leila Evaluating the Efficiency of Future Coin Contracts in Iran [Volume 13, Issue 3, 2021, Pages 65-88]

V

  • Vafaei poor, Rohalla Development of a Financial Reporting Readability Model based on the Disclosure of Social Responsibility, Professional Ethics, and Tone Management (Reporting Tone) [Volume 13, Issue 4, 2021, Pages 115-138]
  • Vojoudi Nobakht, Armin The impact of diversion of auditors' attention and personal values on earnings management detection [Volume 13, Issue 1, 2021, Pages 25-44]

W

  • Weysihesar, Soraia Effect of Shareholders’ Structure on Stock Liquidity with an Emphasis on the Role of Financial Constraints [Volume 13, Issue 4, 2021, Pages 67-92]
  • Weysihesar, Soraia Effects of Competition in the Product Market on the Relationship between Social Responsibility and Financial Leverage of Companies [Volume 13, Issue 4, 2021, Pages 93-114]

Z

  • Zaheri Abdehvand, Somayeh The Effect of CEO Power on Relationship between Management Transactions and Financial Reporting Quality [Volume 13, Issue 1, 2021, Pages 87-108]
  • Zeinali, Mehdi Impact of Conservatism in Risk Disclosure on the Information Content of Accounting Information and Stock Return Synchronicity [Volume 13, Issue 2, 2021, Pages 33-56]