Keyword Index

C

  • Collusion Applying the Best-Worst Method in Ranking the Factors Affecting the Occurrence of Fraud in Financial Statements Based on the Fraud Hexagon Theory [Volume 18, Issue 1, 2026, Pages 1-44]

F

  • Financial Report Readability The Relationship between ESG Performance and the Readability of Financial Reports: The Moderating Roles of Corporate Reputation and Media Coverage [Volume 18, Issue 1, 2026, Pages 105-14]
  • Fraud Applying the Best-Worst Method in Ranking the Factors Affecting the Occurrence of Fraud in Financial Statements Based on the Fraud Hexagon Theory [Volume 18, Issue 1, 2026, Pages 1-44]

M

  • Media Coverage The Relationship between ESG Performance and the Readability of Financial Reports: The Moderating Roles of Corporate Reputation and Media Coverage [Volume 18, Issue 1, 2026, Pages 105-14]
  • Multi-criteria Decision-making Applying the Best-Worst Method in Ranking the Factors Affecting the Occurrence of Fraud in Financial Statements Based on the Fraud Hexagon Theory [Volume 18, Issue 1, 2026, Pages 1-44]

P

  • Peer review Designing a Framework to Evaluate Researchers’ Satisfaction with Peer-Review Quality and to Propose Improvement Strategies [Volume 18, Issue 1, 2026, Pages 79-104]

R

  • Risk and Return Testing Capital Asset Pricing Models with Single Stocks: An Instrumental Variable Approach [Volume 18, Issue 1, 2026, Pages 45-78]

S

  • Social and Governance (ESG) Performance The Relationship between ESG Performance and the Readability of Financial Reports: The Moderating Roles of Corporate Reputation and Media Coverage [Volume 18, Issue 1, 2026, Pages 105-14]

T

  • Time-varying asset pricing models Testing Capital Asset Pricing Models with Single Stocks: An Instrumental Variable Approach [Volume 18, Issue 1, 2026, Pages 45-78]