Author Index

A

  • Alavizadeh, Seyed Mohsen The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism [Volume 15, Issue 1, 2023, Pages 1-20]
  • Asadi, Gholam Hosein The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty [Volume 15, Issue 2, 2023, Pages 33-64]

B

  • Bonabi Ghadim, Rahim The effect of Institutional Investors’ Distraction on the stickiness of the board of directors' compensation with an emphasis on management's overconfidence [Volume 15, Issue 2, 2023, Pages 65-88]

D

  • Daghighi Masouleh, Mehrdad Investigating the Effect of Financial Statement Comparability on the Marginal Value of Cash Holdings and Marginal Value of Capital Expenditure: Instrumental Variables Approach [Volume 15, Issue 1, 2023, Pages 125-148]
  • Derakhshan, Mojdeh The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty [Volume 15, Issue 2, 2023, Pages 33-64]

F

  • Farhadi, Maryam Investigating the Effect of Financial Statement Comparability on the Marginal Value of Cash Holdings and Marginal Value of Capital Expenditure: Instrumental Variables Approach [Volume 15, Issue 1, 2023, Pages 125-148]
  • Fooladi, Masood Investigating the Effect of Financial Statement Comparability on the Marginal Value of Cash Holdings and Marginal Value of Capital Expenditure: Instrumental Variables Approach [Volume 15, Issue 1, 2023, Pages 125-148]

G

  • Ghasemi, Mostafa Development of the auditor's risk tolerance model with the aim of improving the auditor's professional judgment (multifaceted foundation data approach) [Volume 15, Issue 2, 2023, Pages 141-157]

H

  • Hajannejad, Amin The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism [Volume 15, Issue 1, 2023, Pages 1-20]
  • Hasanbeigy, Vahid Evaluating weaknesses and approaches to improve budgeting in companies: A systematic literature review [Volume 15, Issue 2, 2023, Pages 89-112]
  • Hosseini, Seyed Ehsan The effect of management ability on the increase of investment in intellectual capital in companies listed on the Tehran Stock Exchange, emphasizing the role of the CEO's job concern [Volume 15, Issue 2, 2023, Pages 113-140]

M

  • Mohseni, Abdoreza Development of the auditor's risk tolerance model with the aim of improving the auditor's professional judgment (multifaceted foundation data approach) [Volume 15, Issue 2, 2023, Pages 141-157]
  • Molaei, Mahnam Investigating the Effect of Financial Statement Comparability on the Marginal Value of Cash Holdings and Marginal Value of Capital Expenditure: Instrumental Variables Approach [Volume 15, Issue 1, 2023, Pages 125-148]

N

  • Nazaripour, Mohammad The Role of Accountants in Water Resources Management with Emphasis on Climate Changes: Exploratory and Confirmatory Factor Analysis [Volume 15, Issue 1, 2023, Pages 49-72]
  • Noraniazad, Samaneh Evaluation of the Relationship between Shareholder Competition Intensity and Performance and Value of Active Stock Exchange Companies: Evidence from Managerial Entrenchment or Convergence of Interests [Volume 15, Issue 1, 2023, Pages 73-98]
  • Nourbakhsh Hosseiny, Zeynab The effect of management ability on the increase of investment in intellectual capital in companies listed on the Tehran Stock Exchange, emphasizing the role of the CEO's job concern [Volume 15, Issue 2, 2023, Pages 113-140]

O

  • Osta, Sohrab Evaluating weaknesses and approaches to improve budgeting in companies: A systematic literature review [Volume 15, Issue 2, 2023, Pages 89-112]

R

  • Raad, Abbas The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty [Volume 15, Issue 2, 2023, Pages 33-64]
  • Rahimi, Alireza The investigation of the relationship between tax avoidance and managerial empire-building considering corporate governance [Volume 15, Issue 1, 2023, Pages 21-48]
  • Rahmanian Koushkaki, Abdolrasoul Evaluation of the Relationship between Shareholder Competition Intensity and Performance and Value of Active Stock Exchange Companies: Evidence from Managerial Entrenchment or Convergence of Interests [Volume 15, Issue 1, 2023, Pages 73-98]
  • Rahrovi Dastjerdi, Alireza The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism [Volume 15, Issue 1, 2023, Pages 1-20]
  • Ranjbar Zahrani, Maedeh The Impact of Dividend Payment Patterns and Price-to-Earnings Ratio on the Market Value of Companies Listed on the Tehran Stock Exchange [Volume 15, Issue 1, 2023, Pages 99-124]

S

  • Sabz Alipoor, Mohamad Reza The effect of management ability on the increase of investment in intellectual capital in companies listed on the Tehran Stock Exchange, emphasizing the role of the CEO's job concern [Volume 15, Issue 2, 2023, Pages 113-140]
  • Sadeghi Hosnijeh, Mansour The investigation of the relationship between tax avoidance and managerial empire-building considering corporate governance [Volume 15, Issue 1, 2023, Pages 21-48]
  • Safarzadeh, Mohammad Hosein The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty [Volume 15, Issue 2, 2023, Pages 33-64]
  • Shafiei, Shahram Development of the auditor's risk tolerance model with the aim of improving the auditor's professional judgment (multifaceted foundation data approach) [Volume 15, Issue 2, 2023, Pages 141-157]
  • Shamsaddini, Kazem The investigation of the relationship between tax avoidance and managerial empire-building considering corporate governance [Volume 15, Issue 1, 2023, Pages 21-48]

V

  • Vaghfi, Seyed Hesam The effect of management ability on the increase of investment in intellectual capital in companies listed on the Tehran Stock Exchange, emphasizing the role of the CEO's job concern [Volume 15, Issue 2, 2023, Pages 113-140]

Y

  • Yadegari, Saeid The Impact of Dividend Payment Patterns and Price-to-Earnings Ratio on the Market Value of Companies Listed on the Tehran Stock Exchange [Volume 15, Issue 1, 2023, Pages 99-124]
  • Yousefinezhad, Marzieh The moderating role of corporate governance on the relationship between financial risk and cost of goods sold stickiness [Volume 15, Issue 2, 2023, Pages 1-32]

Z

  • Zakizadeh, Babak The Role of Accountants in Water Resources Management with Emphasis on Climate Changes: Exploratory and Confirmatory Factor Analysis [Volume 15, Issue 1, 2023, Pages 49-72]