Keyword Index

A

  • Abnormal Earning Items Highly-Valued Firms and Abnormal Earning items with emphasis on State Ownership [Volume 14, Issue 3, 2022, Pages 1-26]
  • Abnormal Earnings Assessing the Valuation Model Based on Abnormal Earnings (Ohlson) by Notice to the Macroeconomic Variables [Volume 5, Issue 3, 2013, Pages 41-58]
  • Abnormal investment in labor Examining Auditors' Attention to Red Flags in Financial Reporting: Emphasis on Abnormal Labor Investment [Volume 13, Issue 3, 2021, Pages 129-146]
  • Abnormal Real Activities The Impact of Takeover Strategy on the Distortion of Reported Earnings in Target Firms [Volume 13, Issue 4, 2021, Pages 1-22]
  • Abnormal Return Fundemental Analysis Strategy and Abnormal Return [Volume 3, Issue 3, 2011, Pages 19-38]
  • Abnormal Return Investigation the Relationship between Earnings Transparency and Abnormal Returns in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 1-12]
  • Abnormal returns Investigating the Relationship between the Default Risk and Earnings Response Coefficient, with an Emphasis on the Corporate Governance Characteristics in Tehran Stock Exchange listed Companies [Volume 8, Issue 4, 2016, Pages 93-114]
  • Abnormal returns The effect of information transfer on the impact of abnormal returns on business strategy of companies listed in Tehran Stock Exchange [Volume 11, Issue 4, 2019, Pages 1-22]
  • Absolute Excess Return Designing a Model for Measuring Accounting Information Quality [Volume 6, Issue 2, 2014, Pages 75-94]
  • Abstract Language Investigation of the influence of financial reports language structure on willingness to invest [Volume 8, Issue 4, 2016, Pages 55-76]
  • Accountability, Transparency, accountability catalysts, accountability barriers Public Accountability in Audit Firms: Exploring Auditors' Perspectives [(Articles in Press)]
  • Accountants 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]
  • Accounting Adjustment The Effect of Periodic Accounting Adjustment on Equity Cost of Capital (expected return rate of investors) [Volume 5, Issue 3, 2013, Pages 1-18]
  • Accounting Comparability 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]
  • Accounting conservatism Investigate of the Relation between Accounting Conservatism (Unconditional and Conditional) and Bankruptcy Risk [Volume 6, Issue 2, 2014, Pages 1-16]
  • Accounting conservatism The Effect of Monetary Policy on the Relationship between Accounting Conservatism and Trade Credit in Listed Companies of Tehran Stock Exchange [Volume 8, Issue 3, 2016, Pages 1-18]
  • Accounting conservatism The Effect of Institutional Shareholders on the Relationship between Accounting Conservatism and the Value of Cash Holding [Volume 11, Issue 1, 2019, Pages 81-100]
  • Accounting Conservatism and Industry Specialist on Auditor Impact of Industry specialization on Auditors on the relationship between Accounting Conservatism and future Stock Price Crashes of listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2016, Pages 113-140]
  • Accounting Earning Economic Value Added and Intellectual Capital Effects on Firms Stock Price [Volume 6, Issue 3, 2014, Pages 85-98]
  • Accounting Earnings Investigation Information Content of Conservative and Non-Conservative Accounting Earnings [Volume 3, Issue 4, 2011, Pages 103-114]
  • Accounting fraud Financial reporting readability and the likelihood of fraudulent financial reporting [Volume 10, Issue 4, 2018, Pages 43-58]
  • Accounting Fundamental concepts Assessing the Compatibility of the Content of the Theoretical Framework, Accounting Principles and Financial Reporting in Municipalities with Environmental Characteristics of Municipal Activities from the View of Financial Experts [Volume 7, Issue 2, 2015, Pages 72-53]
  • Accounting Fundamentals Behaviors The Investigation of the Association between Accounting Fundamentals and Business Cycle in Tehran Stock Exchanch (TSE) [Volume 3, Issue 2, 2011, Pages 1-16]
  • Accounting Information Quality The Relationship between Stock Price Delay and Expected Return [Volume 7, Issue 1, 2015, Pages 17-36]
  • Accounting Narratives" Impact of Earnings Management on Tone of Financial Reporting in Iranian Accounting System [Volume 10, Issue 3, 2018, Pages 21-44]
  • Accounting Standard The Effect of Iranian Accounting Standard on Conservatism of Accounting Information [Volume 6, Issue 3, 2014, Pages 37-50]
  • Accounting Standards Approach for using Accounting Standards [Volume 8, Issue 1, 2016, Pages 1-18]
  • Accounting theoretical framework Assessing the Compatibility of the Content of the Theoretical Framework, Accounting Principles and Financial Reporting in Municipalities with Environmental Characteristics of Municipal Activities from the View of Financial Experts [Volume 7, Issue 2, 2015, Pages 72-53]
  • Accrual anomaly The Investigating Reaction of Investors to the Aspect Persistence of Accruals [Volume 2, Issue 3, 2010, Pages 31-48]
  • Accrual anomaly Investigating Behavioral and Rational Expectations Views in Describing the Accruals Anomaly [Volume 6, Issue 4, 2014, Pages 37-54]
  • Accrual anomaly Percent Accruals and the Accrual Anomaly in Tehran Stock Exchange [Volume 10, Issue 3, 2018, Pages 1-20]
  • Accrual anomaly The Role of Financial Inflexibility in Explaining Accrual Anomaly [Volume 12, Issue 2, 2020, Pages 23-46]
  • Accrual Base A model for Implementation of Audit Organization’s accounting standards in the public sector institutions of the Islamic Republic of Iran [Volume 10, Issue 4, 2018, Pages 1-20]
  • Accrual Component The Effect of Accruals Reliability on Return on Stock [Volume 4, Issue 2, 2012, Pages 83-100]
  • Accrual Earning Management Investigation of the Role of Competitors’ Performance in Earning Management [Volume 12, Issue 4, 2020, Pages 1-18]
  • Accrual Earnings Management The Relationship between Earnings Management Patterns with Investors’ Sentiment [Volume 12, Issue 3, 2020, Pages 45-62]
  • Accrual Management The Role of the Accrual Management in the Stock Liquidity: Evidence from IRAN [Volume 2, Issue 3, 2010, Pages 101-116]
  • Accrual Quality The Effect of Accruals Quality on Stock Risk Premium of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 13-28]
  • Accrual Quality The Relationship between Accruals Quality and Non-systematic Risk [Volume 7, Issue 2, 2015, Pages 52-33]
  • Accrual Reliability The Effect of Accruals Reliability on Return on Stock [Volume 4, Issue 2, 2012, Pages 83-100]
  • Accruals The Ability of Earnings and Operating Cash Flows in Explaining Ex-Post Intrinsic Value of Equity of Listed Companies in Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 1-16]
  • Accruals The Assessment of Cash Flow and Accrual Components Ability in Forecasting Abnormal Earnings and Explaining Value of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 93-112]
  • Accruals The Investigating Reaction of Investors to the Aspect Persistence of Accruals [Volume 2, Issue 3, 2010, Pages 31-48]
  • Accruals The Investigating of Financial Variables in Predicting of Operating Cash Flows With Respect to Special Time Lags [Volume 2, Issue 3, 2010, Pages 87-100]
  • Accruals The Association between Management Earnings Forecast Errors and Accruals [Volume 3, Issue 2, 2011, Pages 63-78]
  • Accruals Earning quality in Failed Firms [Volume 4, Issue 1, 2012, Pages 1-16]
  • Accruals The Study of Relationship between Cash Flows from Operations, Net Income and Component of Accruals with Future Free Cash Flows of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 4, 2012, Pages 19-36]
  • Accruals Determination of Replacement or Supplemental Relationship to Explain Accruals Anomalies and Disclosure Quality in Tehran Stock Exchange [Volume 8, Issue 3, 2016, Pages 43-58]
  • Accruals Sensitivity of Accruals and its Components to the Operating Asymmetry caused by Sales Changes [Volume 12, Issue 3, 2020, Pages 63-82]
  • Accruals anomaly The Effect of Accruals on the Relationship of External Financing and Future Stock Returns [Volume 5, Issue 2, 2013, Pages 53-72]
  • Accruals Items Analyzing Persistence of the Cash Component Compare to Accrual Component of Earnings and the Role of Firm Characteristics on Accrual Anomaly in Metal Industries [Volume 6, Issue 4, 2014, Pages 1-22]
  • Accruals Items Anomaly Analyzing Persistence of the Cash Component Compare to Accrual Component of Earnings and the Role of Firm Characteristics on Accrual Anomaly in Metal Industries [Volume 6, Issue 4, 2014, Pages 1-22]
  • Accruals management Real and Accounting Earnings Management and the Level of Conservatism in Successful and Unsuccessful Firms [Volume 5, Issue 3, 2013, Pages 19-40]
  • Accruals Quality Effect of Accrual Quality on the Cost of Common Stock [Volume 2, Issue 3, 2010, Pages 17-30]
  • Accruals Quality The association between stock return, earnings quality and magnitude of accruals with Accruals Quality [Volume 3, Issue 1, 2011, Pages 1-20]
  • Accruals Quality The Effect of Market Competitive Spectrum on the Relationship between Information Asymmetry and Cost of Capital Stock [Volume 4, Issue 4, 2012, Pages 67-88]
  • Accruals Quality Studying the Relationship between Disclosure Quality and Accruals Quality in Explaining the Changes in Portfolio’s Excess Return. [Volume 5, Issue 2, 2013, Pages 17-32]
  • Accruals’ Discretionary Components Effect of Accrual Quality on the Cost of Common Stock [Volume 2, Issue 3, 2010, Pages 17-30]
  • Accruals’ Nondiscretionary Components Effect of Accrual Quality on the Cost of Common Stock [Volume 2, Issue 3, 2010, Pages 17-30]
  • Accuracy of Earning Forecast Earnings Volatility and Earning Prediction [Volume 7, Issue 3, 2015, Pages 74-61]
  • Active institutional owners The Relationship between Type of Institutional Ownership and Conservative Accounting [Volume 2, Issue 1, 2010, Pages 47-62]
  • Actual Earning Management Investigation of the Role of Competitors’ Performance in Earning Management [Volume 12, Issue 4, 2020, Pages 1-18]
  • Actual Return and Market Return Investigation the Relationship between Earnings Transparency and Abnormal Returns in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 1-12]
  • Adjusted Future Stock Return The Effect of Accruals on the Relationship of External Financing and Future Stock Returns [Volume 5, Issue 2, 2013, Pages 53-72]
  • Adjusted Return Model Study of the Effects of Liquidity Risk and other Effective Factors on Cross-Sectional Returns in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 113-124]
  • Adjusted Stock Returns Analyzing the Effects of Investors' Sentiments on the Reaction to the Profit News of Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 1, 2022, Pages 1-20]
  • Adjust Resources The Effect of Managerial Incentives and Earnings targets on Stickiness Cost [Volume 9, Issue 1, 2017, Pages 41-56]
  • Adverse Selection Costs The Impact of Online Stock Trading on the Information Asymmetry (Evidence of Tehran Stock Exchange) [Volume 8, Issue 1, 2016, Pages 93-112]
  • Agency Costs The Impact of Financial Constraints and Agency Costs of Investment Efficiency [Volume 6, Issue 1, 2014, Pages 89-106]
  • Agency Costs Surveying the Effect of Corporate Governance in Reducing Agency Costs: A Structural Equation Modeling Approach [Volume 8, Issue 2, 2016, Pages 101-124]
  • Agency Costs Financial Information Reliability and Agency Costs: Evidence from Tehran Stock Exchange [Volume 10, Issue 3, 2018, Pages 103-118]
  • Agency Costs The Interactive Effect of Conditional Conservatism and Agency Costs on the Cash flow-Investment Sensitivity Considering Strength of Statistical Models [Volume 11, Issue 4, 2019, Pages 45-66]
  • Agency Costs 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]
  • Agency Costs of Free Cash Flow Agency Costs of Free Cash flow and Stock Mispricing in Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 85-100]
  • Agency Problems The investigation of the relationship between tax avoidance and managerial empire-building considering corporate governance [Volume 15, Issue 1, 2023, Pages 21-48]
  • Agency Theory Relationship Between Corporate Governance and Financial Performance [Volume 2, Issue 2, 2010, Pages 23-34]
  • Agency Theory Effects of Macroeconomics Variables on Earnings Opacity [Volume 2, Issue 3, 2010, Pages 1-16]
  • Agency Theory Determinates of Corporation Investment Behavior in the Imperfect Capital Markets [Volume 3, Issue 2, 2011, Pages 125-136]
  • Agency Theory Investigation of the Relationship between Management Compensation and Economics Measures’ Performance Assessment of Companies listed in Tehran Security Exchange [Volume 3, Issue 4, 2011, Pages 41-54]
  • Agency Theory A Study of Simultaneous Relationship between Free Cash Flow, Dividend and Debt Policy of Listed Companies in the Tehran Stock Exchange (TSE) [Volume 7, Issue 2, 2015, Pages 92-73]
  • Agency Theory 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]
  • Agency Theory 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 65-92]
  • Agency Theory The Moderating Role of Cost of Debt in The Effect of CEO-Board Social Ties on the Capital Structure Reversibility: An Analysis of Agency Theory [Volume 14, Issue 4, 2022, Pages 109-136]
  • Aggressive tax policies Examining the effect of aggressive tax policies on excess liquidity, taking into account the role of environmental and economic instability (combined view [Volume 14, Issue 4, 2022, Pages 83-108]
  • AHP A framework for Corporate Social Responsibility Disclosure Rating [Volume 12, Issue 1, 2020, Pages 103-124]
  • Analytical Hierarchy Process A Combined Analytical Hierarchy Process-Goal Programming Model for the Optimization of Bank Liquidity [(Articles in Press)]
  • Annual Reports The Association between the Firm-Specific Characteristics and Corporate Voluntary Disclosure: (Evidence from Iran) [Volume 8, Issue 2, 2016, Pages 25-38]
  • Annual Reports Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach [Volume 14, Issue 3, 2022, Pages 149-182]
  • Anomaly The examination of accounting anomalies of Fama & French three factor model at the firm level by hierarchical Bayesian and standard Markov chain Monte Carlo simulation [Volume 11, Issue 3, 2019, Pages 97-116]
  • ARFIMA Modeling and Forecasting Tehran Stock Exchange Return using ARFIMA and FIGARCH [Volume 2, Issue 4, 2010, Pages 173-186]
  • Asset Growth Investigating the Relationship between Restatement Financial Statements and Growth of Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 1-20]
  • Asset sales Investigation of Income Smoothing Through Asset Sales [Volume 3, Issue 2, 2011, Pages 51-62]
  • Asymmetric Cost Behavior The effect of cost behavior perception and professional experience on cost prediction: An Explanation of Brunswick`s lens model [Volume 9, Issue 4, 2017, Pages 1-16]
  • Asymmetry time to profit and Cost behavioral asymmetry Adjustment of conditional conservatism model with respect to the effects of Theory Cost Stickiness [Volume 9, Issue 2, 2017, Pages 45-70]
  • Audit Committee Audit Committee Characteristics and Financial Restatements [Volume 9, Issue 3, 2017, Pages 1-16]
  • Audit Committee Effect of the Audit Committee on the Stock Prices Crash Risk: Looking ‎at the Ethical Voluntary Disclosure [Volume 10, Issue 1, 2018, Pages 95-110]
  • Audit Committee The relationship between business strategy and tax avoidance: The modifying role of financial experts on the audit committee [Volume 11, Issue 4, 2019, Pages 67-86]
  • Audit Committee Characteristics Audit Committee Characteristics and Financial Restatements [Volume 9, Issue 3, 2017, Pages 1-16]
  • Audit Committee Characteristics The Impact of Audit committee characteristics and Audit Fees on Classification Shifting of Items in the Income Statement: evidence from iran [(Articles in Press)]
  • Audit Committee Financial Expertise Audit Committee Characteristics, Cost of Debt and Investment Efficiency [Volume 11, Issue 1, 2019, Pages 101-116]
  • Audit Committee Independence Audit Committee Characteristics, Cost of Debt and Investment Efficiency [Volume 11, Issue 1, 2019, Pages 101-116]
  • Audit Committee Size Audit Committee Characteristics, Cost of Debt and Investment Efficiency [Volume 11, Issue 1, 2019, Pages 101-116]
  • Audit Fee Investigating the Effects of Litigation Risk Factors on Audit Fee [Volume 8, Issue 4, 2016, Pages 37-54]
  • Audit Fee The Relationship between Management Ability, Audit Fee, and Going Concern among Firms Listed on Tehran Stock Exchange [Volume 9, Issue 2, 2017, Pages 23-44]
  • Audit Fee The Investigation of Audit Market Concentration Impact on Audit Fees and Audit Quality [Volume 10, Issue 2, 2018, Pages 65-84]
  • Audit Firms' Public Accountability in Audit Firms: Exploring Auditors' Perspectives [(Articles in Press)]
  • Auditing Auditing in the Digital Era: Fuzzy Delphi and Mabak Methods in Iran [(Articles in Press)]
  • Audit Market The Investigation of Audit Market Concentration Impact on Audit Fees and Audit Quality [Volume 10, Issue 2, 2018, Pages 65-84]
  • Auditor Advocacy Attitude The Effect of Charismatic Client Management and Auditor's Rank on Auditor Judgment and Decision-Making Process [Volume 14, Issue 2, 2022, Pages 1-26]
  • Auditor Industry Specialization The Effect of Auditor Industry Specialization and Auditor Tenure on Comparability of Financial Statements by Emphasis on Firm’s Life-Cycle [Volume 9, Issue 2, 2017, Pages 105-127]
  • Auditor Judgment The Effect of Charismatic Client Management and Auditor's Rank on Auditor Judgment and Decision-Making Process [Volume 14, Issue 2, 2022, Pages 1-26]
  • Auditor Litigation Risk Investigating the Effects of Litigation Risk Factors on Audit Fee [Volume 8, Issue 4, 2016, Pages 37-54]
  • Auditor Reputation 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]
  • Auditors' Conservatism The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism [Volume 15, Issue 1, 2023, Pages 1-20]
  • Auditor Size The Role of Auditor Characteristics in Earnings Quality [Volume 5, Issue 2, 2013, Pages 93-108]
  • Auditors' professional reports 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 149-166]
  • Auditor's Rank The Effect of Charismatic Client Management and Auditor's Rank on Auditor Judgment and Decision-Making Process [Volume 14, Issue 2, 2022, Pages 1-26]
  • Auditor Switches Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach [Volume 14, Issue 3, 2022, Pages 119-148]
  • Auditor Tenure The Effect of Auditor Industry Specialization and Auditor Tenure on Comparability of Financial Statements by Emphasis on Firm’s Life-Cycle [Volume 9, Issue 2, 2017, Pages 105-127]
  • Auditor Type The Effect of Corporate Governance on Conservatism in Financial Reporting [Volume 4, Issue 4, 2012, Pages 103-122]
  • Audit Quality The Relationships between Auditor Industry Specialization and Earnings Quality in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 17-32]
  • Audit Quality The relationship between loan financing with Expenses management and the effect of audit quality [Volume 9, Issue 1, 2017, Pages 21-40]
  • Audit Quality The Investigation of Audit Market Concentration Impact on Audit Fees and Audit Quality [Volume 10, Issue 2, 2018, Pages 65-84]
  • Audit Quality 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]
  • Audit Quality 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]
  • Audit Quality Moderating Effect of Earning Quality and Audit Quality on the Relationship between Readability of Financial Reporting and Cost of Financing in Firms Listed in Tehran Stock Exchange [(Articles in Press)]
  • Audit Quality؛ Audit quality Relation between Audit Quality and Investment Efficiency in Firms with High Investment Opportunities [Volume 3, Issue 4, 2011, Pages 1-14]

B

  • Bank A Combined Analytical Hierarchy Process-Goal Programming Model for the Optimization of Bank Liquidity [(Articles in Press)]
  • Banking Financial Facilities Capacity Financial Facilities Capacity in Tehran Stock Exchange Listed Companies [Volume 4, Issue 1, 2012, Pages 31-46]
  • Bankruptcy predicting of firms financial distress by use of linear discriminant function the model [Volume 2, Issue 1, 2010, Pages 33-46]
  • Bankruptcy Earning quality in Failed Firms [Volume 4, Issue 1, 2012, Pages 1-16]
  • Bankruptcy Real and Accounting Earnings Management and the Level of Conservatism in Successful and Unsuccessful Firms [Volume 5, Issue 3, 2013, Pages 19-40]
  • Bankruptcy risk Investigate of the Relation between Accounting Conservatism (Unconditional and Conditional) and Bankruptcy Risk [Volume 6, Issue 2, 2014, Pages 1-16]
  • Basu Model The Effect of Iranian Accounting Standard on Conservatism of Accounting Information [Volume 6, Issue 3, 2014, Pages 37-50]
  • Bayesian inference؛ book value؛ Cash flow from operations؛ Bayesian inference Evolving Relationship between Share Prices and Accounting Variables During Firm Life- Cycle Stages by Hierarchical Bayesian Analysis [Volume 5, Issue 2, 2013, Pages 109-126]
  • Behavioral finance Analysis of Herd Behavior of Investors in Tehran Stock Exchange Using With State Space Model [Volume 2, Issue 2, 2010, Pages 49-60]
  • Behavioral finance Intentional or Unintentional Testing of Market Factor Beta Herding in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 87-96]
  • Behavioral finance Effects of Weather and Seasonal Variables on the Tehran Stock Market Liquidity [Volume 5, Issue 3, 2013, Pages 73-88]
  • Behavioral finance The Study of Investors Overreaction Error Role in Occurrence of Value Premium in Iran Capital Market [Volume 5, Issue 4, 2013, Pages 13-34]
  • Behavioral finance Investigating the effect of non-systematic fluctuations on mispricing: Evidence of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 4, 2020, Pages 79-100]
  • Beneish Model Predicting The possibility Of Restatement Financial statements using Benish Model And Improving The Model Through Logit Regression And Genetic Algorithm [Volume 14, Issue 2, 2022, Pages 91-116]
  • Benford's Distribution Earning Management to Achieve Cognitive Reference points [Volume 3, Issue 3, 2011, Pages 1-18]
  • Beta Herding Analysis of Herd Behavior of Investors in Tehran Stock Exchange Using With State Space Model [Volume 2, Issue 2, 2010, Pages 49-60]
  • Beta Herding Intentional or Unintentional Testing of Market Factor Beta Herding in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 87-96]
  • Bid-Ask Spread The Impact of Online Stock Trading on the Information Asymmetry (Evidence of Tehran Stock Exchange) [Volume 8, Issue 1, 2016, Pages 93-112]
  • Biogeography-Based Optimization (BBO) The evaluation accuracy of BBO and ICDE as Linear- evolutionary Algorithms and SVR and CART as Non-linear Algorithms to earnings management prediction [Volume 9, Issue 1, 2017, Pages 77-96]
  • Blockholders Ownership Concentration and Earnings Quality in the Listed Companies in Tehran’s Stocks Exchange [Volume 2, Issue 2, 2010, Pages 95-110]
  • Block trade Presenting a Prediction Model for Stock Targeting Through Block Trades [Volume 10, Issue 3, 2018, Pages 87-102]
  • Board Characteristics Investigating of the Impact of Board Characteristics on Financial Restatement in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 55-70]
  • Board composition Investigating the relationship between profit management and the composition of the board of directors with profit continuity in companies listed on the Tehran Stock Exchange [Volume 14, Issue 4, 2022, Pages 137-158]
  • Board Independence Inventory Management and Board Characteristics: Moderating Role of Industry Level Competition and Firm Life Cycle [Volume 8, Issue 1, 2016, Pages 55-92]
  • Board of Directors' Independence The Effect of Corporate Governance on Conservatism in Financial Reporting [Volume 4, Issue 4, 2012, Pages 103-122]
  • Board Size Inventory Management and Board Characteristics: Moderating Role of Industry Level Competition and Firm Life Cycle [Volume 8, Issue 1, 2016, Pages 55-92]
  • Board Structure The Analysis of Efficiency of Inventory Management with Emphasis on Effect of Board Structure: Application of Panel Data Method in Producing Companies [Volume 7, Issue 4, 2015, Pages 87-106]
  • Bonus shares 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]
  • Book Value Test of Return Model and Price Model in the Tehran Stock Exchange Using BalancedPanel [Volume 3, Issue 4, 2011, Pages 55-70]
  • Book Value Evolving Relationship between Share Prices and Accounting Variables During Firm Life- Cycle Stages by Hierarchical Bayesian Analysis [Volume 5, Issue 2, 2013, Pages 109-126]
  • Book Value-based Leverage 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]
  • Bootstrapping An Appraisal of the Merit of Candlestick Technical Trading Strategies in Tehran Stock Exchange [Volume 5, Issue 3, 2013, Pages 59-72]
  • Brunswick`s lens model The effect of cost behavior perception and professional experience on cost prediction: An Explanation of Brunswick`s lens model [Volume 9, Issue 4, 2017, Pages 1-16]
  • Budgeting Evaluating weaknesses and approaches to improve budgeting in companies: A systematic literature review [Volume 15, Issue 2, 2023, Pages 93-118]
  • Business Cycle The Investigation of the Association between Accounting Fundamentals and Business Cycle in Tehran Stock Exchanch (TSE) [Volume 3, Issue 2, 2011, Pages 1-16]
  • Business Cycle The Investigation of the Relationship between Conservatism and Value Relevance of Earnings with Business Cycle [Volume 4, Issue 3, 2012, Pages 71-86]
  • Business Cycle Business Cycles Effect on Relationship between Financial Leverage and Profitability [Volume 9, Issue 3, 2017, Pages 49-66]
  • Business Cycle Financial Constraints and Product Market Competition: The Mediating Role of Product Pricing across Business Cycles. [Volume 11, Issue 1, 2019, Pages 23-40]
  • Business groups Relationship between of Membership in Business Groups and Stock Return [Volume 6, Issue 4, 2014, Pages 89-108]
  • Business Strategy The Effect of Business Strategy and Overvalued Equities on Stock ‎Price Crash Risk [Volume 10, Issue 2, 2018, Pages 45-64]
  • Business Strategy The effect of information transfer on the impact of abnormal returns on business strategy of companies listed in Tehran Stock Exchange [Volume 11, Issue 4, 2019, Pages 1-22]
  • Business Strategy The relationship between business strategy and tax avoidance: The modifying role of financial experts on the audit committee [Volume 11, Issue 4, 2019, Pages 67-86]
  • Business Strategy 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]
  • Business Strategy The Effect of Intellectual Capital on Sustainability Performance Reporting and Business Strategy [Volume 14, Issue 2, 2022, Pages 63-90]
  • Business Strategy The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty [Volume 15, Issue 2, 2023, Pages 33-64]

C

  • Calendar anomaly The Effect of Calendar Anomaly of Religious Time on Use of Private Information in Stock Trading [Volume 7, Issue 2, 2015, Pages 16-1]
  • Candlesticks An Appraisal of the Merit of Candlestick Technical Trading Strategies in Tehran Stock Exchange [Volume 5, Issue 3, 2013, Pages 59-72]
  • Capital adequacy ratio Determinant Factors of Capital Adequacy Ratio in Banks of Iran (2006-2010) [Volume 5, Issue 4, 2013, Pages 35-50]
  • Capital Expenditure Determinates of Corporation Investment Behavior in the Imperfect Capital Markets [Volume 3, Issue 2, 2011, Pages 125-136]
  • Capital Expenditure 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]
  • Capital Investment Earning Quality Based on Corporate Investment Decisions within the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 113-124]
  • Capital market Marketing Mix Revision Adjusted for Debt Instruments Concentrating on Steel Industries [Volume 11, Issue 2, 2019, Pages 75-88]
  • Capital Structure Investigate Relationship between Corporate Governance Mechanisms and Capital Structure in Tehran Stock Exchange [Volume 3, Issue 2, 2011, Pages 79-92]
  • Capital Structure The Effect of Growth Opportunities on Relationship between Capital Structure, Dividend and Ownership Structure with Firm Value [Volume 3, Issue 4, 2011, Pages 87-102]
  • Capital Structure The Investigation of Operating Leverage (OL) and Financial Leverage (FL) Being Effected of Cost of Capital in Tehran Stock Exchange [Volume 4, Issue 3, 2012, Pages 33-46]
  • Capital Structure The Effect of Environment Risk,Corporate Strategy and Capital Structure on Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 3, 2012, Pages 47-70]
  • Capital Structure The Effect of Economic Factors and Firm Characteristics on the Capital Structure of Listed Companies in Tehran Stock Exchange (TSE) [Volume 5, Issue 2, 2013, Pages 1-16]
  • Capital Structure The Impact of Operating Cash Flows on External Financing, Considering the Firm Financial Constraint and Inflation [Volume 7, Issue 4, 2015, Pages 19-38]
  • Capital Structure Determinants of Capital Structure and Moderating Role of Financial Distress; Structural Equations Modeling (SEM) Approach [Volume 10, Issue 2, 2018, Pages 23-44]
  • Capital Structure The Effect of Value of Financial Flexibility on the Dividend Policies in Listed Companies in Tehran Stock Exchange [Volume 12, Issue 4, 2020, Pages 101-112]
  • Capital Structure The Effect of Corporate Governance on the Firms` Financial Performance Using Meta-Analysis Approach [Volume 14, Issue 2, 2022, Pages 153-178]
  • Capital Structure Determinants Determinants of Capital Structure and Moderating Role of Financial Distress; Structural Equations Modeling (SEM) Approach [Volume 10, Issue 2, 2018, Pages 23-44]
  • Capital Structure Reversibility The Moderating Role of Cost of Debt in The Effect of CEO-Board Social Ties on the Capital Structure Reversibility: An Analysis of Agency Theory [Volume 14, Issue 4, 2022, Pages 109-136]
  • CAPMUI The Comparison of Capital Assets Pricing Model (CAPM) and Capital Assets Pricing Model Under Inflation (CAPMUI) [Volume 2, Issue 4, 2010, Pages 109-124]
  • Cash Component The Effect of Accruals Reliability on Return on Stock [Volume 4, Issue 2, 2012, Pages 83-100]
  • Cash Conversion Cycle An Investigation of the Determinants of Working Capital Management in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 15-26]
  • Cash Conversion Cycle Test of the Free Cash Flow Theory andCreditors Monitoring by Using the Three-Stage Least Squares System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 17-44]
  • Cash dividends 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]
  • Cash flow An Investigation of the Determinants of Working Capital Management in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 15-26]
  • Cash flow Test of the Free Cash Flow Theory andCreditors Monitoring by Using the Three-Stage Least Squares System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 17-44]
  • Cash Flow from Operating (CFO) Management. Financial Distress Empirical Investigation of Incentives to Managing Reported cash Flow from Operating [Volume 5, Issue 1, 2013, Pages 29-50]
  • Cash flow from operations Evolving Relationship between Share Prices and Accounting Variables During Firm Life- Cycle Stages by Hierarchical Bayesian Analysis [Volume 5, Issue 2, 2013, Pages 109-126]
  • Cash flow-Investment Sensitivity The Interactive Effect of Conditional Conservatism and Agency Costs on the Cash flow-Investment Sensitivity Considering Strength of Statistical Models [Volume 11, Issue 4, 2019, Pages 45-66]
  • Cash flow return on investment Identifying the Effect of Selected Financial Variables on Stock Return in [Volume 4, Issue 1, 2012, Pages 17-30]
  • Cash Flows Investigating the Behavioral Impact of Intellectual Capital on Financial Flexibility [Volume 6, Issue 3, 2014, Pages 67-84]
  • Cash-Flow Sensitivity of Cash Investigating the relationship between Managerial Overconfidence with Cash Holding and Cash-Flow Sensitivity of Cash [Volume 9, Issue 3, 2017, Pages 17-32]
  • Cash flows from operations The Study of Relationship between Cash Flows from Operations, Net Income and Component of Accruals with Future Free Cash Flows of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 4, 2012, Pages 19-36]
  • Cash Flows Right The Effect of Internal Control Weakness and Controlling Shareholders' Wedge on Investment Efficiency of Companies Listed on Tehran Stock Exchange [Volume 9, Issue 4, 2017, Pages 17-38]
  • Cash Holding Studying the Relationship between Cash Holdings and Market Share Using Dynamic Models of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 4, 2014, Pages 55-72]
  • Cash Holding Investigating the relationship between Managerial Overconfidence with Cash Holding and Cash-Flow Sensitivity of Cash [Volume 9, Issue 3, 2017, Pages 17-32]
  • Cash Holding The Effect of Family Ownership on Speed of Adjustment of Cash Holding: Evidence from Tehran Stock Exchange [Volume 9, Issue 4, 2017, Pages 61-82]
  • Cash Holding Impace of Corporate Social Responsibility to Cash Holdings Through Synchronous Effect of Chosen Variables [Volume 10, Issue 1, 2018, Pages 19-36]
  • Cash Holding The mechanism of how social responsibility, risk and corporate governance affect cash holdings [Volume 10, Issue 4, 2018, Pages 59-78]
  • Cash holdings The Effective Factors in Cash Holdings Corporations in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 53-70]
  • Cash holdings The Effect of Internal Mechanisms of Corporate Governance on the Level of Cash holdings in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 125-144]
  • Cash holdings The Effect of Value of Financial Flexibility on the Dividend Policies in Listed Companies in Tehran Stock Exchange [Volume 12, Issue 4, 2020, Pages 101-112]
  • Cash Net Working Capital The Value Relevance of Non-cash Net Working Capital of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 3, 2013, Pages 89-104]
  • Causes and consequences of risk sentiment Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach [Volume 14, Issue 3, 2022, Pages 149-182]
  • CEO-Board Social Ties The Moderating Role of Cost of Debt in The Effect of CEO-Board Social Ties on the Capital Structure Reversibility: An Analysis of Agency Theory [Volume 14, Issue 4, 2022, Pages 109-136]
  • CEO Duality Relationship between Corporate Governance and Enterprises Taxable Profit [Volume 2, Issue 3, 2010, Pages 65-86]
  • CEO Duality The Relationship between Some Corporate Governance, Audit Fees and Meter Ownership of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 4, 2012, Pages 37-50]
  • CEO job concern 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 119-148]
  • CEO Power The Effect of CEO Power on Relationship between Management Transactions and Financial Reporting Quality [Volume 13, Issue 1, 2021, Pages 87-108]
  • CEO's Power The Effect of CEO Power Measures on Tax Reduction Policies [Volume 12, Issue 2, 2020, Pages 47-70]
  • Changes in ROA Investigating the Relationship between Changes in Inventory, Profitability and Value of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 1-18]
  • Change the Amount of Free Float The Investigation of Free Float Change Effects on Stock Return in Tehran Stock Exchange (TSE) [Volume 3, Issue 3, 2011, Pages 95-112]
  • Charismatic Client Management The Effect of Charismatic Client Management and Auditor's Rank on Auditor Judgment and Decision-Making Process [Volume 14, Issue 2, 2022, Pages 1-26]
  • CI hedge portfolio Capital Investments, Accruals, and Stock Returns [Volume 2, Issue 1, 2010, Pages 77-92]
  • CI+TAC hedge portfolio Capital Investments, Accruals, and Stock Returns [Volume 2, Issue 1, 2010, Pages 77-92]
  • Classification and Regression Trees (CART) The evaluation accuracy of BBO and ICDE as Linear- evolutionary Algorithms and SVR and CART as Non-linear Algorithms to earnings management prediction [Volume 9, Issue 1, 2017, Pages 77-96]
  • Classification Shifting The Impact of Audit committee characteristics and Audit Fees on Classification Shifting of Items in the Income Statement: evidence from iran [(Articles in Press)]
  • Client Identification The Effect of Charismatic Client Management and Auditor's Rank on Auditor Judgment and Decision-Making Process [Volume 14, Issue 2, 2022, Pages 1-26]
  • Climate Changes 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]
  • Commodity Exchange Evaluating the Efficiency of Future Coin Contracts in Iran [Volume 13, Issue 3, 2021, Pages 65-88]
  • Company Complexity 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]
  • Company Return 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]
  • Comparability of Financial Statements The Effect of Auditor Industry Specialization and Auditor Tenure on Comparability of Financial Statements by Emphasis on Firm’s Life-Cycle [Volume 9, Issue 2, 2017, Pages 105-127]
  • Concentration The Investigation of Audit Market Concentration Impact on Audit Fees and Audit Quality [Volume 10, Issue 2, 2018, Pages 65-84]
  • Concentration of Institutional Investment The Study of Effect of Ownership Structure on Information Content of Earnings in Tehran Stock Exchange. [Volume 3, Issue 2, 2011, Pages 107-124]
  • Concrete Language Investigation of the influence of financial reports language structure on willingness to invest [Volume 8, Issue 4, 2016, Pages 55-76]
  • Conditional Conservatism Earning quality in Failed Firms [Volume 4, Issue 1, 2012, Pages 1-16]
  • Conditional Conservatism The Impact of Conditional Conservatism on Reliability and Timeliness of Disclosure [Volume 5, Issue 2, 2013, Pages 33-52]
  • Conditional Conservatism The Effect of Managerial Overconfidence on Conditional and Unconditional Conservatism [Volume 6, Issue 1, 2014, Pages 27-44]
  • Conditional Conservatism Investigate of the Relation between Accounting Conservatism (Unconditional and Conditional) and Bankruptcy Risk [Volume 6, Issue 2, 2014, Pages 1-16]
  • Conditional Conservatism Asymmetric Timeliness of Earnings: Conservatism or Sticky Costs? [Volume 7, Issue 4, 2015, Pages 73-86]
  • Conditional Conservatism Adjustment of conditional conservatism model with respect to the effects of Theory Cost Stickiness [Volume 9, Issue 2, 2017, Pages 45-70]
  • Conditional Conservatism The Effect of Conditional Accounting Conservatism on the Debt Maturity and Growth through External Financing Considering Corporate Governance Mechanisms [Volume 9, Issue 4, 2017, Pages 39-60]
  • Conditional Conservatism The Interactive Effect of Conditional Conservatism and Agency Costs on the Cash flow-Investment Sensitivity Considering Strength of Statistical Models [Volume 11, Issue 4, 2019, Pages 45-66]
  • Conditional Conservatism Sensitivity of Accruals and its Components to the Operating Asymmetry caused by Sales Changes [Volume 12, Issue 3, 2020, Pages 63-82]
  • Conditional Conservatism Coordination of recognition and disclosure decisions in uncertainties reporting: investigating the relationship between conditional conservatism and risk disclosu [Volume 14, Issue 3, 2022, Pages 85-118]
  • Conditional Idiosyncratic Volatility Evaluating the Herding Effect on Idiosyncratic Volatility in the Industries of the Tehran Stock Exchange [Volume 13, Issue 2, 2021, Pages 57-77]
  • Conflict of Interests Surveying the Effect of Corporate Governance in Reducing Agency Costs: A Structural Equation Modeling Approach [Volume 8, Issue 2, 2016, Pages 101-124]
  • Conservatism Concentrated Ownership and Conservatism Evidence from Tehran Stock Exchange [Volume 2, Issue 2, 2010, Pages 77-94]
  • Conservatism Tax and Conservatism in Financial Reporting, and the Value Relevance of Accounting Data [Volume 3, Issue 3, 2011, Pages 127-145]
  • Conservatism Investigation Information Content of Conservative and Non-Conservative Accounting Earnings [Volume 3, Issue 4, 2011, Pages 103-114]
  • Conservatism The Investigation of the Relationship between Conservatism and Value Relevance of Earnings with Business Cycle [Volume 4, Issue 3, 2012, Pages 71-86]
  • Conservatism The Effect of Corporate Governance on Conservatism in Financial Reporting [Volume 4, Issue 4, 2012, Pages 103-122]
  • Conservatism Real and Accounting Earnings Management and the Level of Conservatism in Successful and Unsuccessful Firms [Volume 5, Issue 3, 2013, Pages 19-40]
  • Conservatism The Effect of Iranian Accounting Standard on Conservatism of Accounting Information [Volume 6, Issue 3, 2014, Pages 37-50]
  • Conservatism The Impact of Excess Cash on Conservatism Influence on Dividend Payout [Volume 7, Issue 3, 2015, Pages 36-17]
  • Conservatism The Impact of Accounting Conservatism on the Investment Efficiency Considering Information Asymmerty [Volume 9, Issue 3, 2017, Pages 91-110]
  • Conservatism Investigating the effect of conditional conservatism on earnings quality based on price value relevance and the earnings response coefficients [Volume 11, Issue 2, 2019, Pages 61-74]
  • Conservatism؛ Active institutional owners؛ Inactive institutional owners؛ Conservatism The Relationship between Type of Institutional Ownership and Conservative Accounting [Volume 2, Issue 1, 2010, Pages 47-62]
  • Conservatism changes Adjustment of conditional conservatism model with respect to the effects of Theory Cost Stickiness [Volume 9, Issue 2, 2017, Pages 45-70]
  • Conservative Risk Disclosure 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]
  • Consistency 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]
  • Consolidated Financial Statements The Value Relevance of Consolidated Financial Statements Information as Compared With the Separate Financial Statements of the Parent Company [Volume 6, Issue 3, 2014, Pages 51-66]
  • Consolidated Financial Statements Presenting the utility of consolidated financial reporting using structural equations [Volume 14, Issue 3, 2022, Pages 59-84]
  • Construal Level Theory (CLT) Investigation of the influence of financial reports language structure on willingness to invest [Volume 8, Issue 4, 2016, Pages 55-76]
  • Construct of Accounting Ethics Studying the Interaction of Constructs of the Model of Sustainable Development Professional Accounting Ethics Via DEMATEL Technique [Volume 9, Issue 2, 2017, Pages 71-90]
  • Contingent Claims The Systematic Risk Determinants in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 125-142]
  • Continuity of Activity Investigating the Effects of Entrepreneurial Orientation on Financial Performance Considering the Moderating Role of Accounting Information Quality [Volume 14, Issue 1, 2022, Pages 21-36]
  • Control Presenting a Prediction Model for Stock Targeting Through Block Trades [Volume 10, Issue 3, 2018, Pages 87-102]
  • Controlling Shareholders' Wedge The Effect of Internal Control Weakness and Controlling Shareholders' Wedge on Investment Efficiency of Companies Listed on Tehran Stock Exchange [Volume 9, Issue 4, 2017, Pages 17-38]
  • Control Right The Effect of Internal Control Weakness and Controlling Shareholders' Wedge on Investment Efficiency of Companies Listed on Tehran Stock Exchange [Volume 9, Issue 4, 2017, Pages 17-38]
  • Convergence of Interests The Study of Relationship between Institutional Investors and Stock Returns Volatility [Volume 2, Issue 4, 2010, Pages 159-172]
  • Corporate Characteristics The Association between the Firm-Specific Characteristics and Corporate Voluntary Disclosure: (Evidence from Iran) [Volume 8, Issue 2, 2016, Pages 25-38]
  • Corporate Characteristics 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]
  • Corporate governance Relationship between Corporate Governance and Enterprises Taxable Profit [Volume 2, Issue 3, 2010, Pages 65-86]
  • Corporate governance Investigate Relationship between Corporate Governance Mechanisms and Capital Structure in Tehran Stock Exchange [Volume 3, Issue 2, 2011, Pages 79-92]
  • Corporate governance The Investigating of Relationship between Corporate Governance Mechanisms and Earnings Forecast Accuracy [Volume 4, Issue 2, 2012, Pages 123-140]
  • Corporate governance Cultural Values and Corporate Governance [Volume 4, Issue 4, 2012, Pages 51-66]
  • Corporate governance The Relationship between Some Corporate Governance, Audit Fees and Meter Ownership of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 4, 2012, Pages 37-50]
  • Corporate governance The Survey of Relationship between Corporate Governance and Innate and Discretionary Accruals Quality of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 1, 2014, Pages 1-14]
  • Corporate governance Study of the Effect of Managers' Personal Incentives and Corporate Governance Variables on Costs Stickiness in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 4, 2014, Pages 109-128]
  • Corporate governance Surveying the Effect of Corporate Governance in Reducing Agency Costs: A Structural Equation Modeling Approach [Volume 8, Issue 2, 2016, Pages 101-124]
  • Corporate governance The Function of Company Characteristics and Corporate Governance on Organization's Legitimacy [Volume 8, Issue 3, 2016, Pages 101-120]
  • Corporate governance Investigating the Relationship between the Default Risk and Earnings Response Coefficient, with an Emphasis on the Corporate Governance Characteristics in Tehran Stock Exchange listed Companies [Volume 8, Issue 4, 2016, Pages 93-114]
  • Corporate governance The Role of Corporate Governance in Firm`s Financial Distress: Pre- and Post-Internal Controls Instruction [Volume 9, Issue 3, 2017, Pages 67-90]
  • Corporate governance Impace of Corporate Social Responsibility to Cash Holdings Through Synchronous Effect of Chosen Variables [Volume 10, Issue 1, 2018, Pages 19-36]
  • Corporate governance The mechanism of how social responsibility, risk and corporate governance affect cash holdings [Volume 10, Issue 4, 2018, Pages 59-78]
  • Corporate governance 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]
  • Corporate governance The Impact of Board Independence on Net Profit and Operating Cash Flows: Combination of Economic and Psychological Perspectives [Volume 12, Issue 4, 2020, Pages 39-58]
  • Corporate governance The Effect of Corporate Governance on the Firms` Financial Performance Using Meta-Analysis Approach [Volume 14, Issue 2, 2022, Pages 153-178]
  • Corporate governance 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]
  • Corporate governance The investigation of the relationship between tax avoidance and managerial empire-building considering corporate governance [Volume 15, Issue 1, 2023, Pages 21-48]
  • Corporate governance The effect of the quality of environmental dimensions on the performance of business units according to the mediating role of corporate governance [(Articles in Press)]
  • Corporate Life Life Cycle Effect on the Value Relevance of Risk Measures and Performance Measures [Volume 2, Issue 3, 2010, Pages 49-64]
  • Corporate performance Working Capital, Corporate Performance and Financial Constraints: Evidence from Listed Firms in Tehran Stock Exchange [Volume 8, Issue 4, 2016, Pages 1-16]
  • Corporate Social Responsibility Impace of Corporate Social Responsibility to Cash Holdings Through Synchronous Effect of Chosen Variables [Volume 10, Issue 1, 2018, Pages 19-36]
  • Corporate Social Responsibility The mechanism of how social responsibility, risk and corporate governance affect cash holdings [Volume 10, Issue 4, 2018, Pages 59-78]
  • Corporate Social Responsibility 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]
  • Corporate Social Responsibility Investigating the effect of corporate social responsibility on the relationship between related party transactionsand Firm value [Volume 13, Issue 2, 2021, Pages 19-32]
  • Corporate Social Responsibility 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]
  • Corporate social responsibility reporting Industry Competition and Corporate Social Responsibility Reporting [Volume 14, Issue 4, 2022, Pages 59-82]
  • Cost Leadership Strategy The Impact of Competitive Strategies on Stability of Financial Performance and Risk [Volume 7, Issue 3, 2015, Pages 90-75]
  • Cost of Common Equity Investigating the Effects of Disclosure Quality on Stock Liquidity and Cost of Capital of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 3, 2011, Pages 55-74]
  • Cost of Common Stock Effect of Accrual Quality on the Cost of Common Stock [Volume 2, Issue 3, 2010, Pages 17-30]
  • Cost of Debt Audit Committee Characteristics, Cost of Debt and Investment Efficiency [Volume 11, Issue 1, 2019, Pages 101-116]
  • Cost of equity capital 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]
  • Cost Of Equity Tehran Stock Exchange Direct and Mediated Associations among Earnings Quality, Information Asymmetry and the Cost of Common Equity of companies in Tehran Stock Exchange [Volume 7, Issue 4, 2015, Pages 57-72]
  • Cost of stock capital The Effect of Market Competitive Spectrum on the Relationship between Information Asymmetry and Cost of Capital Stock [Volume 4, Issue 4, 2012, Pages 67-88]
  • Cost of Stockholders’ Equity How Earnings Management Affect Earnings Quality? [Volume 4, Issue 2, 2012, Pages 101-122]
  • Costs Stickiness Study of the Effect of Managers' Personal Incentives and Corporate Governance Variables on Costs Stickiness in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 4, 2014, Pages 109-128]
  • Costs Stickiness Investigation of the Costs Sticky Behavior and its impact on Audit Quality [Volume 8, Issue 3, 2016, Pages 77-100]
  • Cost stickiness The Identification of Determinant Factors On firms’ Costs’ Stickiness [Volume 4, Issue 3, 2012, Pages 13-32]
  • Cost stickiness The Effect of Personal Incentives Managers on Costs Asymmetric in Tehran Stock Exchange [Volume 6, Issue 1, 2014, Pages 57-74]
  • Cost stickiness The Effect of Managerial Incentives and Earnings targets on Stickiness Cost [Volume 9, Issue 1, 2017, Pages 41-56]
  • Cover+Peyvast+Abstract Cover+Peyvast+Abstract [Volume 7, Issue 1, 2015]
  • Cover+Peyvast+Abstract Cover+Peyvast+Abstract [Volume 7, Issue 2, 2015]
  • Cpital Asset Pricing Model 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]
  • Critical Accounting Policy Assessment of the Influence of Critical Accounting Disclosure Policy on the Criteria of Evaluation of the Performance and Quality of Financial Reporting [Volume 5, Issue 2, 2013, Pages 73-92]
  • CSR A framework for Corporate Social Responsibility Disclosure Rating [Volume 12, Issue 1, 2020, Pages 103-124]
  • Culture Evaluation of Cultural Factors Effect on Auditors’ Evaluation of Internal Control and Assess Control Risk [Volume 1, Issue 1, 2010, Pages 89-102]
  • Current ratio Survey of Relationship between Income Smoothing and Stock Price and Financial Ratios [Volume 3, Issue 2, 2011, Pages 33-50]

D

  • Data Analysis Spira Analyzing the users` expectations gap of financial reporting information [Volume 14, Issue 4, 2022, Pages 29-58]
  • Data Envelopment Analysis A Model for Performance Assessment of the Investment Companies ‎with Data Envelopment Analysis Approach and Principal Component ‎Segregation Method [Volume 10, Issue 1, 2018, Pages 75-94]
  • Data Envelopment Analysis (DEA) Determining the Optimum Capital Structure at Industrial Level by Using Data Envelopment Analysis (DEA)Case Study: Listed Companies in Tehran Stock Exchange (TSE) [Volume 1, Issue 1, 2010, Pages 33-52]
  • Data Envelopment Analysis (DEA) Investigation of the Intellectual Capital Effects on Efficiency as a Measure of Business Performance [Volume 4, Issue 3, 2012, Pages 87-104]
  • Data Envelopment Analysis (DEA) Assessing Efficiency Using Data Envelopment Analysis Method and its Relation to Financial Ratios [Volume 13, Issue 3, 2021, Pages 89-110]
  • Data Mining Bankruptcy Prediction of Companies listed Corporations in Tehran Stock Exchange by Using Decision Tree and Logistic Regression [Volume 5, Issue 3, 2013, Pages 105-128]
  • Data Mining The Comparative Assessment of Data Mining Methods Effectiveness to Forecasting Return and Risk of Stock in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 57-76]
  • DEA The Effect of Managerial Ability on Earning Quality of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 37-54]
  • Debt Absorption Magnitude The impaThe Impact of Corporate Governance Mechanisms on the Debt Absorption Magnitude of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 3, 2015, Pages 16-1]
  • Debt Capacity Financial Facilities Capacity in Tehran Stock Exchange Listed Companies [Volume 4, Issue 1, 2012, Pages 31-46]
  • Debt Cost The Moderating Role of Cost of Debt in The Effect of CEO-Board Social Ties on the Capital Structure Reversibility: An Analysis of Agency Theory [Volume 14, Issue 4, 2022, Pages 109-136]
  • Debt Financing Needs Coordination of recognition and disclosure decisions in uncertainties reporting: investigating the relationship between conditional conservatism and risk disclosu [Volume 14, Issue 3, 2022, Pages 85-118]
  • Debt Instruments Marketing Mix Revision Adjusted for Debt Instruments Concentrating on Steel Industries [Volume 11, Issue 2, 2019, Pages 75-88]
  • Debt Leverage The Effect of Economic Factors and Firm Characteristics on the Capital Structure of Listed Companies in Tehran Stock Exchange (TSE) [Volume 5, Issue 2, 2013, Pages 1-16]
  • Debt maturity Financial Reporting Quality, Debt Maturity and Investment Efficiency: Evidence from Listed Firms in the Tehran’s Stock Exchange [Volume 7, Issue 1, 2015, Pages 93-110]
  • Debt Policy A Study of Simultaneous Relationship between Free Cash Flow, Dividend and Debt Policy of Listed Companies in the Tehran Stock Exchange (TSE) [Volume 7, Issue 2, 2015, Pages 92-73]
  • Debt Ratio An Investigation of the Determinants of Working Capital Management in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 15-26]
  • Debt Ratio Test of the Free Cash Flow Theory andCreditors Monitoring by Using the Three-Stage Least Squares System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 17-44]
  • Debt Ratio Investigating Effective Factors on Disclosure Scores of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 71-92]
  • Deceptive income smoothing 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]
  • Decision Tree Bankruptcy Prediction of Companies listed Corporations in Tehran Stock Exchange by Using Decision Tree and Logistic Regression [Volume 5, Issue 3, 2013, Pages 105-128]
  • Decision Tree The Comparative Assessment of Data Mining Methods Effectiveness to Forecasting Return and Risk of Stock in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 57-76]
  • Decision tree CART The Comparison of Incremental Information Content of Cash and Accrual Ratios for Financial performance Evaluation of Companies Using Data mining [Volume 4, Issue 2, 2012, Pages 63-82]
  • Decision Usefulness Presenting a Model for Measurement of Intangible Assets in Iran [Volume 10, Issue 3, 2018, Pages 45-68]
  • Declared Taxable Profit Relationship between Corporate Governance and Enterprises Taxable Profit [Volume 2, Issue 3, 2010, Pages 65-86]
  • Declined Life Cycle Impact on the Relationship between Firm Growth and Profitability: Evidence from Tehran Stock Exchange [Volume 7, Issue 2, 2015, Pages 108-93]
  • Default risk Investigating the Relationship between the Default Risk and Earnings Response Coefficient, with an Emphasis on the Corporate Governance Characteristics in Tehran Stock Exchange listed Companies [Volume 8, Issue 4, 2016, Pages 93-114]
  • Default Spread A comparison between the risk of growth and value stocks for the firms listed in the Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 67-88]
  • Delphi Method A framework for Corporate Social Responsibility Disclosure Rating [Volume 12, Issue 1, 2020, Pages 103-124]
  • Delphi model 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]
  • DEMATEL Technique Studying the Interaction of Constructs of the Model of Sustainable Development Professional Accounting Ethics Via DEMATEL Technique [Volume 9, Issue 2, 2017, Pages 71-90]
  • Differentiation Strategy The Impact of Competitive Strategies on Stability of Financial Performance and Risk [Volume 7, Issue 3, 2015, Pages 90-75]
  • Digital Technologies Auditing in the Digital Era: Fuzzy Delphi and Mabak Methods in Iran [(Articles in Press)]
  • Direction of Target Leverage ‎Deviation Leverage Mean-Reversion and Asymmetry of Speed Adjustment of ‎Capital Structure‎ [Volume 10, Issue 1, 2018, Pages 55-74]
  • Director Board Independence The impaThe Impact of Corporate Governance Mechanisms on the Debt Absorption Magnitude of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 3, 2015, Pages 16-1]
  • Director Board Size The impaThe Impact of Corporate Governance Mechanisms on the Debt Absorption Magnitude of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 3, 2015, Pages 16-1]
  • Discloser Quality Investigating the Effect of the Quality of Business Nature Disclosure and Financial Performance on the Professional Investors’ Judgments [Volume 11, Issue 3, 2019, Pages 51-70]
  • Disclosure Investigating Effective Factors on Disclosure Scores of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 71-92]
  • Disclosure A framework for Corporate Social Responsibility Disclosure Rating [Volume 12, Issue 1, 2020, Pages 103-124]
  • Disclosure of Social and Environmental Responsibility The Function of Company Characteristics and Corporate Governance on Organization's Legitimacy [Volume 8, Issue 3, 2016, Pages 101-120]
  • Disclosure Reliability The Effect of Disclosure Quality in Terms of Reliability and Timeliness on the Stock Trading Cost [Volume 10, Issue 2, 2018, Pages 107-134]
  • Disclosure Timeliness The Effect of Disclosure Quality in Terms of Reliability and Timeliness on the Stock Trading Cost [Volume 10, Issue 2, 2018, Pages 107-134]
  • Discretionary Accrual Manipulation Trade-off between Real Earnings Manipulation and Discretionary Accruals Manipulation [Volume 4, Issue 2, 2012, Pages 19-40]
  • Discretionary accruals The Relationships between Auditor Industry Specialization and Earnings Quality in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 17-32]
  • Discretionary accruals The Evaluation of the Relationship Between the Informational Content of Accruals and Selected Financial Ratios with Stock Price of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 55-76]
  • Discretionary accruals The Effect of Firm Life Cycle on the Discretionary Accruals [Volume 4, Issue 1, 2012, Pages 89-104]
  • Discretionary accruals How Earnings Management Affect Earnings Quality? [Volume 4, Issue 2, 2012, Pages 101-122]
  • Discretionary accruals Real and Accounting Earnings Management and the Level of Conservatism in Successful and Unsuccessful Firms [Volume 5, Issue 3, 2013, Pages 19-40]
  • Discretionary accruals Investigating the Relationship between Discretionary Accruals and Stock Return in Growth and Non-growth Companies in Tehran Securities Exchange [Volume 9, Issue 2, 2017, Pages 91-104]
  • Discretionary accruals High Valuation, Discretionary Accruals, Governmental Ownership, Listed Companies [Volume 14, Issue 2, 2022, Pages 117-152]
  • Discretionary accruals؛ Investment efficiency؛ Investment Opportunities؛ discretionary accruals Relation between Audit Quality and Investment Efficiency in Firms with High Investment Opportunities [Volume 3, Issue 4, 2011, Pages 1-14]
  • Dividend Identification Effective Factors on Dividend by Logit Model [Volume 3, Issue 1, 2011, Pages 21-38]
  • Dividend 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]
  • Dividend Payout Investigating the Impact of Ownership Concentration on the Dividend Payouts of the Listed Companies on the Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 61-74]
  • Dividend Policy Investigating the Relation Between Ownership Concentration, Firm Performance and Dividend Policy in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 4, 2011, Pages 71-86]
  • Dividend Policy Main Dividend Theories Test Stressing the Role of Institutional Shareholders in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 1-20]
  • Dividend Policy A Study of Simultaneous Relationship between Free Cash Flow, Dividend and Debt Policy of Listed Companies in the Tehran Stock Exchange (TSE) [Volume 7, Issue 2, 2015, Pages 92-73]
  • Dividend Policy The Effect of Value of Financial Flexibility on the Dividend Policies in Listed Companies in Tehran Stock Exchange [Volume 12, Issue 4, 2020, Pages 101-112]
  • Dividends The Effect of Corporate Governance on the Firms` Financial Performance Using Meta-Analysis Approach [Volume 14, Issue 2, 2022, Pages 153-178]
  • Dividend Theories Main Dividend Theories Test Stressing the Role of Institutional Shareholders in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 1-20]
  • Downside risk 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]
  • Downside risk؛ Upside Potential Ratio؛ Sortino Measure؛ Downside risk Evaluating performance of mutual funds by measures based on post modern portfolio theory and the relationship between their rankings with measures based on modern portfolio theory [Volume 3, Issue 1, 2011, Pages 143-160]
  • Dual dividends 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]
  • Dual Momentum A Comparative Study of the Combination of Dual Price and Fundamental Momentums in Companies with Different Fundamental Levels for the Strategy of Winners and Losers of the Capital Market [Volume 14, Issue 1, 2022, Pages 61-80]

E

  • Earning The Investigating of Financial Variables in Predicting of Operating Cash Flows With Respect to Special Time Lags [Volume 2, Issue 3, 2010, Pages 87-100]
  • Earning Divergence and CFO Empirical Investigation of Incentives to Managing Reported cash Flow from Operating [Volume 5, Issue 1, 2013, Pages 29-50]
  • Earning Forecast Horizon Earnings Volatility and Earning Prediction [Volume 7, Issue 3, 2015, Pages 74-61]
  • Earning Management The Evaluation of the Relationship Between the Informational Content of Accruals and Selected Financial Ratios with Stock Price of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 55-76]
  • Earning Management The Relationship between Earning Management and Company Profitability in Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2011, Pages 77-96]
  • Earning Management Investigating the relationship between Ownership Structure and Earning Management [Volume 3, Issue 2, 2011, Pages 93-106]
  • Earning Management The Impact of Opacity in Financial Reporting on the Future Stock Price Crash Risk of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 4, 2011, Pages 15-40]
  • Earning Management Relationships between Firm Specific Factors and Management’s Preferences for an Earnings Threshold [Volume 6, Issue 1, 2014, Pages 75-88]
  • Earning Management The Impact of Audit committee characteristics and Audit Fees on Classification Shifting of Items in the Income Statement: evidence from iran [(Articles in Press)]
  • Earning Persistence Empirical Investigation of Incentives to Managing Reported cash Flow from Operating [Volume 5, Issue 1, 2013, Pages 29-50]
  • Earning Restatement The Effect of Managerial Ability on Earning Quality of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 37-54]
  • Earnings announcmet Market Reaction to Quarterly Earning Anouncment in Tehran Stock Exchange [Volume 5, Issue 4, 2013, Pages 71-90]
  • Earnings Attributes How Earnings Management Affect Earnings Quality? [Volume 4, Issue 2, 2012, Pages 101-122]
  • Earnings Components Investigating to Content of the Earning Components and How to Weight the Components by Managers and Investors [Volume 4, Issue 1, 2012, Pages 47-66]
  • Earnings Fixation Hypothesis The Ability of Traditional and Relative (Percent) Accruals to Identify Undervalued Stocks [Volume 7, Issue 1, 2015, Pages 1-16]
  • Earnings forecast Investigating to Content of the Earning Components and How to Weight the Components by Managers and Investors [Volume 4, Issue 1, 2012, Pages 47-66]
  • Earnings forecast accuracy The Investigating of Relationship between Corporate Governance Mechanisms and Earnings Forecast Accuracy [Volume 4, Issue 2, 2012, Pages 123-140]
  • Earnings Forecast Errors The Association between Management Earnings Forecast Errors and Accruals [Volume 3, Issue 2, 2011, Pages 63-78]
  • Earnings Forecast Errors Investigating to Content of the Earning Components and How to Weight the Components by Managers and Investors [Volume 4, Issue 1, 2012, Pages 47-66]
  • Earnings Forecast Errors The Effect of Stocks' Asks and Bids on Earnings Management [Volume 5, Issue 1, 2013, Pages 97-118]
  • Earnings Forecasting Power Studying the Mediating Effect of Earning Predictability on the Relationship Between Product Market Competition and Stock Returns [Volume 9, Issue 4, 2017, Pages 103-121]
  • Earnings growth Relationship between Earning Growth and Stock Returns by Using Residual Income in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 45-56]
  • Earnings management Investigating the relation between income smoothing, earnings quality and firm value [Volume 3, Issue 1, 2011, Pages 39-54]
  • Earnings management Earning Management to Achieve Cognitive Reference points [Volume 3, Issue 3, 2011, Pages 1-18]
  • Earnings management Trade-off between Real Earnings Manipulation and Discretionary Accruals Manipulation [Volume 4, Issue 2, 2012, Pages 19-40]
  • Earnings management How Earnings Management Affect Earnings Quality? [Volume 4, Issue 2, 2012, Pages 101-122]
  • Earnings management The Effect of Stocks' Asks and Bids on Earnings Management [Volume 5, Issue 1, 2013, Pages 97-118]
  • Earnings management The Relationship between Product Market Competition and Earnings Management [Volume 6, Issue 4, 2014, Pages 73-88]
  • Earnings management The Effect of Stock Liquidity on Stock Price Informativeness and Accruals-Based Earnings Management in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 4, 2015, Pages 39-56]
  • Earnings management Legal Analysis of Earnings Management in Tehran Stock Exchange Listed Companies Using GMM Method [Volume 12, Issue 1, 2020, Pages 83-102]
  • Earnings management 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]
  • Earnings management The impact of diversion of auditors' attention and personal values on earnings management detection [Volume 13, Issue 1, 2021, Pages 25-44]
  • Earnings management The Impact of Takeover Strategy on the Distortion of Reported Earnings in Target Firms [Volume 13, Issue 4, 2021, Pages 1-22]
  • Earnings management Investigating the relationship between profit management and the composition of the board of directors with profit continuity in companies listed on the Tehran Stock Exchange [Volume 14, Issue 4, 2022, Pages 137-158]
  • Earnings Management Prediction The evaluation accuracy of BBO and ICDE as Linear- evolutionary Algorithms and SVR and CART as Non-linear Algorithms to earnings management prediction [Volume 9, Issue 1, 2017, Pages 77-96]
  • Earnings New The Effect of Stocks' Asks and Bids on Earnings Management [Volume 5, Issue 1, 2013, Pages 97-118]
  • Earnings Opacity Effects of Macroeconomics Variables on Earnings Opacity [Volume 2, Issue 3, 2010, Pages 1-16]
  • E arnings Persistence Earning Quality Based on Corporate Investment Decisions within the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 113-124]
  • Earnings Persistence Investigating to Content of the Earning Components and How to Weight the Components by Managers and Investors [Volume 4, Issue 1, 2012, Pages 47-66]
  • Earnings Persistence The Impact of Managerial Ability on Earnings Quality of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 21-36]
  • Earnings persistence؛ Earning Quality؛ Earnings predictability؛ Accruals quality؛ Earnings persistence, Earnings predictability, Accruals quality The Relation between Corporate Governance Mechanisms and Earnings Quality [Volume 3, Issue 2, 2011, Pages 17-32]
  • Earnings Quality The Relationships between Auditor Industry Specialization and Earnings Quality in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 17-32]
  • Earnings Quality Ownership Concentration and Earnings Quality in the Listed Companies in Tehran’s Stocks Exchange [Volume 2, Issue 2, 2010, Pages 95-110]
  • Earnings Quality Investigating the relation between income smoothing, earnings quality and firm value [Volume 3, Issue 1, 2011, Pages 39-54]
  • Earnings Quality Earning quality in Failed Firms [Volume 4, Issue 1, 2012, Pages 1-16]
  • Earnings Quality How Earnings Management Affect Earnings Quality? [Volume 4, Issue 2, 2012, Pages 101-122]
  • Earnings Quality Future Cash Flows, Abnormal Accruals and Bankruptcy Risk [Volume 4, Issue 3, 2012, Pages 1-12]
  • Earnings Quality The Role of Auditor Characteristics in Earnings Quality [Volume 5, Issue 2, 2013, Pages 93-108]
  • Earnings Quality The Impact of Managerial Ability on Earnings Quality of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 21-36]
  • Earnings Quality Earnings Quality and Firm Value: Evidence from Iranian Firms [Volume 7, Issue 4, 2015, Pages 1-18]
  • Earnings Quality Direct and Mediated Associations among Earnings Quality, Information Asymmetry and the Cost of Common Equity of companies in Tehran Stock Exchange [Volume 7, Issue 4, 2015, Pages 57-72]
  • Earnings Quarterly Announcement Earnings Quarterly Announcement and Stock Liquidity [Volume 2, Issue 4, 2010, Pages 145-158]
  • Earnings Response Coefficient The Relationships between Auditor Industry Specialization and Earnings Quality in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 17-32]
  • Earnings Response Coefficient Investigating the Relationship between the Default Risk and Earnings Response Coefficient, with an Emphasis on the Corporate Governance Characteristics in Tehran Stock Exchange listed Companies [Volume 8, Issue 4, 2016, Pages 93-114]
  • Earnings Stability Analyzing Persistence of the Cash Component Compare to Accrual Component of Earnings and the Role of Firm Characteristics on Accrual Anomaly in Metal Industries [Volume 6, Issue 4, 2014, Pages 1-22]
  • Earnings Targets The Effect of Managerial Incentives and Earnings targets on Stickiness Cost [Volume 9, Issue 1, 2017, Pages 41-56]
  • Earnings Threshold Relationships between Firm Specific Factors and Management’s Preferences for an Earnings Threshold [Volume 6, Issue 1, 2014, Pages 75-88]
  • Earnings Transparency Investigation the Relationship between Earnings Transparency and Abnormal Returns in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 1-12]
  • Economic criteria Ranking Firms Based on the Performance Evaluation Criteria via Multiple Attribute TOPSIS Technique and Comparing Evaluation Criteria (Evidence from Companies Listed in Tehran Stock Exchange) [Volume 8, Issue 2, 2016, Pages 39-64]
  • Economic Factors The Effect of Economic Factors and Firm Characteristics on the Capital Structure of Listed Companies in Tehran Stock Exchange (TSE) [Volume 5, Issue 2, 2013, Pages 1-16]
  • Economic Growth Effects of Macroeconomics Variables on Earnings Opacity [Volume 2, Issue 3, 2010, Pages 1-16]
  • Economic instability Examining the effect of aggressive tax policies on excess liquidity, taking into account the role of environmental and economic instability (combined view [Volume 14, Issue 4, 2022, Pages 83-108]
  • Economics Criteria of Performance Assessment Investigation of the Relationship between Management Compensation and Economics Measures’ Performance Assessment of Companies listed in Tehran Security Exchange [Volume 3, Issue 4, 2011, Pages 41-54]
  • Economic uncertainty 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]
  • Economic uncertainty The Effect of Economic Uncertainty and Investment Increase on the Financial Leverage Adjustment Speed [(Articles in Press)]
  • Economic value added Identifying the Effect of Selected Financial Variables on Stock Return in [Volume 4, Issue 1, 2012, Pages 17-30]
  • Economic value added Economic Value Added and Intellectual Capital Effects on Firms Stock Price [Volume 6, Issue 3, 2014, Pages 85-98]
  • Effective Tax Rate The importance of the internal information environment for tax avoidance in the companies listed in Tehran Stock Exchange [Volume 8, Issue 4, 2016, Pages 17-36]
  • Efficiency Investigation of the Intellectual Capital Effects on Efficiency as a Measure of Business Performance [Volume 4, Issue 3, 2012, Pages 87-104]
  • Efficiency Assessing Efficiency Using Data Envelopment Analysis Method and its Relation to Financial Ratios [Volume 13, Issue 3, 2021, Pages 89-110]
  • Efficiency of Inventory Management The Analysis of Efficiency of Inventory Management with Emphasis on Effect of Board Structure: Application of Panel Data Method in Producing Companies [Volume 7, Issue 4, 2015, Pages 87-106]
  • Efficiency Ratios Financial Information Reliability and Agency Costs: Evidence from Tehran Stock Exchange [Volume 10, Issue 3, 2018, Pages 103-118]
  • Efficient market The Effect of Calendar Anomaly of Religious Time on Use of Private Information in Stock Trading [Volume 7, Issue 2, 2015, Pages 16-1]
  • Efficient Monitoring The Study of Relationship between Institutional Investors and Stock Returns Volatility [Volume 2, Issue 4, 2010, Pages 159-172]
  • Ensemble classifiers The Role of Managerial Ability in Financial Distress Prediction [Volume 9, Issue 4, 2017, Pages 83-102]
  • Environmental Dimensions The effect of the quality of environmental dimensions on the performance of business units according to the mediating role of corporate governance [(Articles in Press)]
  • Environmental features of municipality activities Assessing the Compatibility of the Content of the Theoretical Framework, Accounting Principles and Financial Reporting in Municipalities with Environmental Characteristics of Municipal Activities from the View of Financial Experts [Volume 7, Issue 2, 2015, Pages 72-53]
  • Environmental instability Examining the effect of aggressive tax policies on excess liquidity, taking into account the role of environmental and economic instability (combined view [Volume 14, Issue 4, 2022, Pages 83-108]
  • Environmental performance 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]
  • Environmental Scanning The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty [Volume 15, Issue 2, 2023, Pages 33-64]
  • Environment Information Assessing the Role of Information Environment and Firm Growth on the Pricing of Accruals in Companies Listed in Tehran Stock Exchange (TSE) [Volume 7, Issue 3, 2015, Pages 104-91]
  • Environment Risk The Effect of Environment Risk,Corporate Strategy and Capital Structure on Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 3, 2012, Pages 47-70]
  • Equity Beta Stability The Systematic Risk Determinants in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 125-142]
  • Equity Cost of Capital The Effect of Periodic Accounting Adjustment on Equity Cost of Capital (expected return rate of investors) [Volume 5, Issue 3, 2013, Pages 1-18]
  • Equity Market Incentives The Effect of Stocks' Asks and Bids on Earnings Management [Volume 5, Issue 1, 2013, Pages 97-118]
  • Erning Aggregate 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]
  • Error Correction Model (ECM) Evaluating the Efficiency of Future Coin Contracts in Iran [Volume 13, Issue 3, 2021, Pages 65-88]
  • Estimation errors of accruals The association between stock return, earnings quality and magnitude of accruals with Accruals Quality [Volume 3, Issue 1, 2011, Pages 1-20]
  • Ethical Voluntary Disclosure Effect of the Audit Committee on the Stock Prices Crash Risk: Looking ‎at the Ethical Voluntary Disclosure [Volume 10, Issue 1, 2018, Pages 95-110]
  • Event study Measuring Abnormal Return in Trading Halt Condition [Volume 3, Issue 3, 2011, Pages 113-126]
  • Event study Market Reaction to Quarterly Earning Anouncment in Tehran Stock Exchange [Volume 5, Issue 4, 2013, Pages 71-90]
  • Excess Cash The Impact of Excess Cash on Conservatism Influence on Dividend Payout [Volume 7, Issue 3, 2015, Pages 36-17]
  • Excess Liquidity Examining the effect of aggressive tax policies on excess liquidity, taking into account the role of environmental and economic instability (combined view [Volume 14, Issue 4, 2022, Pages 83-108]
  • Exchange Industry A Framework for Identifying Material sustainability Criteria in the Exchange Industry Using Fuzzy AHP Method [Volume 14, Issue 2, 2022, Pages 27-62]
  • Expectations Gap Analyzing the users` expectations gap of financial reporting information [Volume 14, Issue 4, 2022, Pages 29-58]
  • Expectations Management Expertise of the Audit Committee and Expectations Management [Volume 10, Issue 1, 2018, Pages 37-54]
  • Expected Market Risk Premium A comparison between the risk of growth and value stocks for the firms listed in the Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 67-88]
  • Expected Return The Relationship between Stock Price Delay and Expected Return [Volume 7, Issue 1, 2015, Pages 17-36]
  • Expenses Management The relationship between loan financing with Expenses management and the effect of audit quality [Volume 9, Issue 1, 2017, Pages 21-40]
  • Experts Modeling the Factors Affecting Financial Reporting Quality using Grounded Theory in Iran [Volume 10, Issue 4, 2018, Pages 21-42]
  • Exploratory and Confirmatory Factor Analysis    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]
  • External auditing Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • External Financial Dependence Main Dividend Theories Test Stressing the Role of Institutional Shareholders in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 1-20]
  • External Financial Dependence Relationship between of Membership in Business Groups and Stock Return [Volume 6, Issue 4, 2014, Pages 89-108]
  • External Financing The Effects of a Firm Life Cycle and Size on its Priority of External Financing Alternatives [Volume 6, Issue 2, 2014, Pages 95-114]
  • External Financing The Impact of Operating Cash Flows on External Financing, Considering the Firm Financial Constraint and Inflation [Volume 7, Issue 4, 2015, Pages 19-38]
  • External Financing The Effect of Conditional Accounting Conservatism on the Debt Maturity and Growth through External Financing Considering Corporate Governance Mechanisms [Volume 9, Issue 4, 2017, Pages 39-60]
  • External Financing Anomaly The Effect of Accruals on the Relationship of External Financing and Future Stock Returns [Volume 5, Issue 2, 2013, Pages 53-72]

F

  • Factor Analysis Investment strategy based on value-growth migration In Tehran Stock Exchange (1377-1386) [Volume 2, Issue 1, 2010, Pages 1-16]
  • Factor Analysis Investment strategy based on value-growth migration [Volume 2, Issue 1, 2010, Pages 17-32]
  • Fama and French model Determination of Replacement or Supplemental Relationship to Explain Accruals Anomalies and Disclosure Quality in Tehran Stock Exchange [Volume 8, Issue 3, 2016, Pages 43-58]
  • Fama &French three factor model The examination of accounting anomalies of Fama & French three factor model at the firm level by hierarchical Bayesian and standard Markov chain Monte Carlo simulation [Volume 11, Issue 3, 2019, Pages 97-116]
  • Family Ownership The Effect of Family Ownership on Speed of Adjustment of Cash Holding: Evidence from Tehran Stock Exchange [Volume 9, Issue 4, 2017, Pages 61-82]
  • Family Ownership 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]
  • FCM Classifying Stocks of Listed Companies on Tehran Stock Exchange Using Fuzzy Cluster Analysis [Volume 4, Issue 3, 2012, Pages 105-128]
  • Female Accounting Why Female Accountants Prefer to Change their Job in Zahedan [Volume 8, Issue 4, 2016, Pages 77-92]
  • FIGARCH Modeling and Forecasting Tehran Stock Exchange Return using ARFIMA and FIGARCH [Volume 2, Issue 4, 2010, Pages 173-186]
  • Final Tax Assessment Relationship between Corporate Governance and Enterprises Taxable Profit [Volume 2, Issue 3, 2010, Pages 65-86]
  • Financial and non Effective Factors on Speed of Financial Reporting in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 89-108]
  • Financial and Nonfinancial Information A Framework for General Theoretical Foundations of Integrated Reporting in Iran [Volume 10, Issue 2, 2018, Pages 85-106]
  • Financial and non-financial ratios Effective Factors on Speed of Financial Reporting in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 89-108]
  • Financial Auditors Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Financial Constraint The Impact of Operating Cash Flows on External Financing, Considering the Firm Financial Constraint and Inflation [Volume 7, Issue 4, 2015, Pages 19-38]
  • Financial Constraint Approach for using Accounting Standards [Volume 8, Issue 1, 2016, Pages 1-18]
  • Financial Constraint Working Capital, Corporate Performance and Financial Constraints: Evidence from Listed Firms in Tehran Stock Exchange [Volume 8, Issue 4, 2016, Pages 1-16]
  • Financial Constraint The Role of Financial Inflexibility in Explaining Accrual Anomaly [Volume 12, Issue 2, 2020, Pages 23-46]
  • Financial crisis Approach for using Accounting Standards [Volume 8, Issue 1, 2016, Pages 1-18]
  • Financial Deficit/ Surplus.‎ Leverage Mean-Reversion and Asymmetry of Speed Adjustment of ‎Capital Structure‎ [Volume 10, Issue 1, 2018, Pages 55-74]
  • Financial Distress predicting of firms financial distress by use of linear discriminant function the model [Volume 2, Issue 1, 2010, Pages 33-46]
  • Financial Distress The Role of Corporate Governance in Firm`s Financial Distress: Pre- and Post-Internal Controls Instruction [Volume 9, Issue 3, 2017, Pages 67-90]
  • Financial Distress The Role of Managerial Ability in Financial Distress Prediction [Volume 9, Issue 4, 2017, Pages 83-102]
  • Financial Distress Determinants of Capital Structure and Moderating Role of Financial Distress; Structural Equations Modeling (SEM) Approach [Volume 10, Issue 2, 2018, Pages 23-44]
  • Financial Distress The effect of management behavioral strains on financial distress [Volume 11, Issue 3, 2019, Pages 117-134]
  • Financial Distress The Effect of Real Earning Management on Going-the Concern Audit Opinions in Financially Distressed Firms [Volume 14, Issue 1, 2022, Pages 37-60]
  • Financial Distress Prediction The Usefulness of Random Forest Classifier and Relief Features Selection in Financial Distress Prediction: Empirical Evidence of Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 1-24]
  • Financial Flexibility Investigating the Behavioral Impact of Intellectual Capital on Financial Flexibility [Volume 6, Issue 3, 2014, Pages 67-84]
  • Financial Flexibility The Effect of Value of Financial Flexibility on the Dividend Policies in Listed Companies in Tehran Stock Exchange [Volume 12, Issue 4, 2020, Pages 101-112]
  • Financial Inflexibility The Role of Financial Inflexibility in Explaining Accrual Anomaly [Volume 12, Issue 2, 2020, Pages 23-46]
  • Financial Information Quality Presenting an Integrated Model of Demetel Method and Fuzzy Hierarchical Analysis Process to Identify and Prioritize the Factors Affecting the Quality of Financial information in the Public Sector Based on the Grounded Theory Approach [Volume 14, Issue 3, 2022, Pages 27-58]
  • Financial Information Reliability Financial Information Reliability and Agency Costs: Evidence from Tehran Stock Exchange [Volume 10, Issue 3, 2018, Pages 103-118]
  • Financial investment Analyzing the Effect of Financialization on Real Investment of Non-financial Corporations Listed in the Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 51-66]
  • Financialization Analyzing the Effect of Financialization on Real Investment of Non-financial Corporations Listed in the Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 51-66]
  • Financial leverage Determining the Optimum Capital Structure at Industrial Level by Using Data Envelopment Analysis (DEA)Case Study: Listed Companies in Tehran Stock Exchange (TSE) [Volume 1, Issue 1, 2010, Pages 33-52]
  • Financial leverage The Investigation of Operating Leverage (OL) and Financial Leverage (FL) Being Effected of Cost of Capital in Tehran Stock Exchange [Volume 4, Issue 3, 2012, Pages 33-46]
  • Financial leverage The Value Relevance of Non-cash Net Working Capital of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 3, 2013, Pages 89-104]
  • Financial Leverage Adjustment Speed The Effect of Economic Uncertainty and Investment Increase on the Financial Leverage Adjustment Speed [(Articles in Press)]
  • Financial Market Evaluating the Efficiency of Future Coin Contracts in Iran [Volume 13, Issue 3, 2021, Pages 65-88]
  • Financial Measures The Value Relevance of the Deference between Nonfinancial AND ‎Financial Measures; With an Emphasis on Enterprise Life Cycle [Volume 10, Issue 2, 2018, Pages 1-22]
  • Financial Products Marketing Mix Revision Adjusted for Debt Instruments Concentrating on Steel Industries [Volume 11, Issue 2, 2019, Pages 75-88]
  • Financial ratios Effective Factors on Speed of Financial Reporting in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 89-108]
  • Financial ratios Assessing Efficiency Using Data Envelopment Analysis Method and its Relation to Financial Ratios [Volume 13, Issue 3, 2021, Pages 89-110]
  • Financial Ratios.JEL: G32 Financial Facilities Capacity in Tehran Stock Exchange Listed Companies [Volume 4, Issue 1, 2012, Pages 31-46]
  • Financial Reporting Analyzing the users` expectations gap of financial reporting information [Volume 14, Issue 4, 2022, Pages 29-58]
  • Financial reporting quality Investigating the Effect of Management Ability on the Financial Reporting Quality during Life Cycle, of the Companies Listed Companies in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 99-118]
  • Financial reporting quality Financial Reporting Quality, Debt Maturity and Investment Efficiency: Evidence from Listed Firms in the Tehran’s Stock Exchange [Volume 7, Issue 1, 2015, Pages 93-110]
  • Financial reporting quality Modeling the Factors Affecting Financial Reporting Quality using Grounded Theory in Iran [Volume 10, Issue 4, 2018, Pages 21-42]
  • Financial reporting quality International Financial Reporting Standards (IFRS) and Quality of Financial Reporting [Volume 12, Issue 4, 2020, Pages 59-78]
  • Financial reporting quality The Effect of CEO Power on Relationship between Management Transactions and Financial Reporting Quality [Volume 13, Issue 1, 2021, Pages 87-108]
  • Financial Reporting Quality and Information Asymmetry The Impact of Internal Audit Quality on Financial Reporting Quality in Companies Listed in Tehran Stock Exchange [Volume 12, Issue 4, 2020, Pages 19-38]
  • Financial Reporting Readability Financial reporting readability and the likelihood of fraudulent financial reporting [Volume 10, Issue 4, 2018, Pages 43-58]
  • Financial Reporting Readability 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]
  • Financial Reporting Readability 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]
  • Financial Restatement Investigating of the Impact of Board Characteristics on Financial Restatement in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 55-70]
  • Financial Restatement Financial Information Reliability and Agency Costs: Evidence from Tehran Stock Exchange [Volume 10, Issue 3, 2018, Pages 103-118]
  • Financial risk 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]
  • Financial Statement Comparability Financial Statement Comparability, Product Market Competition and Tax Avoidance [Volume 12, Issue 3, 2020, Pages 23-44]
  • Financial Statement Comparability 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]
  • Financial Statements Analysis Fundemental Analysis Strategy and Abnormal Return [Volume 3, Issue 3, 2011, Pages 19-38]
  • Financial Variables The Investigating of Financial Variables in Predicting of Operating Cash Flows With Respect to Special Time Lags [Volume 2, Issue 3, 2010, Pages 87-100]
  • Financial Variables Determinant Factors of Capital Adequacy Ratio in Banks of Iran (2006-2010) [Volume 5, Issue 4, 2013, Pages 35-50]
  • Firm Characteristics The Effect of Economic Factors and Firm Characteristics on the Capital Structure of Listed Companies in Tehran Stock Exchange (TSE) [Volume 5, Issue 2, 2013, Pages 1-16]
  • Firm Efficiency The Impact of Managerial Ability on Earnings Quality of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 21-36]
  • Firm Growth Life Cycle Impact on the Relationship between Firm Growth and Profitability: Evidence from Tehran Stock Exchange [Volume 7, Issue 2, 2015, Pages 108-93]
  • Firm Growth The Effect of Conditional Accounting Conservatism on the Debt Maturity and Growth through External Financing Considering Corporate Governance Mechanisms [Volume 9, Issue 4, 2017, Pages 39-60]
  • Firm Growth 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]
  • Firm Performance Relationship Between Corporate Governance and Financial Performance [Volume 2, Issue 2, 2010, Pages 23-34]
  • Firm Performance Investigating the Relation Between Ownership Concentration, Firm Performance and Dividend Policy in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 4, 2011, Pages 71-86]
  • Firm Performance The Effect of Environment Risk,Corporate Strategy and Capital Structure on Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 3, 2012, Pages 47-70]
  • Firm Performance Relationship between Ownership Structure and Performance of Listed Companies Using a System of Simultaneous Equations [Volume 4, Issue 4, 2012, Pages 89-102]
  • Firm Performance The Impact of Board Independence on Net Profit and Operating Cash Flows: Combination of Economic and Psychological Perspectives [Volume 12, Issue 4, 2020, Pages 39-58]
  • Firm Size Relationship between Ownership Structure and Performance of Listed Companies Using a System of Simultaneous Equations [Volume 4, Issue 4, 2012, Pages 89-102]
  • Firm Size The Effect of Accruals Quality on Stock Risk Premium of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 13-28]
  • Firm Size The Effects of a Firm Life Cycle and Size on its Priority of External Financing Alternatives [Volume 6, Issue 2, 2014, Pages 95-114]
  • Firm Size Investigating Interactive Effect of Firm Size and Information Environment on Value Relevance of Net Income and Operating Cash Flow [Volume 7, Issue 3, 2015, Pages 60-37]
  • Firm's life cycle Risk taking behavior over firm's life cycle and its relation with financial performance using generalized method of moments (GMM) [Volume 10, Issue 1, 2018, Pages 1-18]
  • Firm-Specific Information The Effect of Financial Statements Comparability on Stock Price Synchronicity [Volume 8, Issue 1, 2016, Pages 39-54]
  • Firm strategy The Effect of Environment Risk,Corporate Strategy and Capital Structure on Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 3, 2012, Pages 47-70]
  • Firm valuation Investigating the relation between income smoothing, earnings quality and firm value [Volume 3, Issue 1, 2011, Pages 39-54]
  • Firm Value The Effect of Growth Opportunities on Relationship between Capital Structure, Dividend and Ownership Structure with Firm Value [Volume 3, Issue 4, 2011, Pages 87-102]
  • Firm Value Economic Value Added and Intellectual Capital Effects on Firms Stock Price [Volume 6, Issue 3, 2014, Pages 85-98]
  • Firm Value Earnings Quality and Firm Value: Evidence from Iranian Firms [Volume 7, Issue 4, 2015, Pages 1-18]
  • Flesch index Financial reporting readability and the likelihood of fraudulent financial reporting [Volume 10, Issue 4, 2018, Pages 43-58]
  • Float Study of the Effects of Liquidity Risk and other Effective Factors on Cross-Sectional Returns in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 113-124]
  • Float-Adjusted Return Model Study of the Effects of Liquidity Risk and other Effective Factors on Cross-Sectional Returns in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 113-124]
  • Fog index Financial reporting readability and the likelihood of fraudulent financial reporting [Volume 10, Issue 4, 2018, Pages 43-58]
  • Forecasting accuracy 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]
  • Fraud Financial statements comparability and the likelihood of fraudulent reporting [Volume 11, Issue 2, 2019, Pages 89-104]
  • Free Cash Flow Identifying the Effect of Selected Financial Variables on Stock Return in [Volume 4, Issue 1, 2012, Pages 17-30]
  • Free Cash Flow A Study of Simultaneous Relationship between Free Cash Flow, Dividend and Debt Policy of Listed Companies in the Tehran Stock Exchange (TSE) [Volume 7, Issue 2, 2015, Pages 92-73]
  • Free Cash Flow Problem The effects of growth opportunities on the relation between Free Cash Flow and Stock Return Synchronicity of firms listed in Tehran Stock Exchange [Volume 8, Issue 3, 2016, Pages 59-76]
  • Free Cash Flows The Study of Relationship between Cash Flows from Operations, Net Income and Component of Accruals with Future Free Cash Flows of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 4, 2012, Pages 19-36]
  • Free Cash Flows Study of the Effect of Managers' Personal Incentives and Corporate Governance Variables on Costs Stickiness in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 4, 2014, Pages 109-128]
  • Free Float Study of the Effects of Liquidity Risk and other Effective Factors on Cross-Sectional Returns in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 113-124]
  • Free Float The Investigation of Free Float Change Effects on Stock Return in Tehran Stock Exchange (TSE) [Volume 3, Issue 3, 2011, Pages 95-112]
  • Free-Float Stock Effect of Shareholders’ Structure on Stock Liquidity with an Emphasis on the Role of Financial Constraints [Volume 13, Issue 4, 2021, Pages 67-92]
  • Free float stock percent Survey on the Influence of Free Float Stock on Liquidity Indices in Tehran Stock Exchange [Volume 3, Issue 3, 2011, Pages 147-161]
  • Fundamental Momentum A Comparative Study of the Combination of Dual Price and Fundamental Momentums in Companies with Different Fundamental Levels for the Strategy of Winners and Losers of the Capital Market [Volume 14, Issue 1, 2022, Pages 61-80]
  • Fundemental Signals – Profitability Fundemental Analysis Strategy and Abnormal Return [Volume 3, Issue 3, 2011, Pages 19-38]
  • Fundemental Signals – Profitability- Variability- Growth- Abnormal Return Fundemental Analysis Strategy and Abnormal Return [Volume 3, Issue 3, 2011, Pages 19-38]
  • Future Earnings Response Coefficient (FERC) The Effect of Stock Liquidity on Stock Price Informativeness and Accruals-Based Earnings Management in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 4, 2015, Pages 39-56]
  • Future Performance.‎ The Value Relevance of the Deference between Nonfinancial AND ‎Financial Measures; With an Emphasis on Enterprise Life Cycle [Volume 10, Issue 2, 2018, Pages 1-22]
  • Futures Market Evaluating the Efficiency of Future Coin Contracts in Iran [Volume 13, Issue 3, 2021, Pages 65-88]
  • Fuzzy AHP A Framework for Identifying Material sustainability Criteria in the Exchange Industry Using Fuzzy AHP Method [Volume 14, Issue 2, 2022, Pages 27-62]
  • Fuzzy Clustering Classifying Stocks of Listed Companies on Tehran Stock Exchange Using Fuzzy Cluster Analysis [Volume 4, Issue 3, 2012, Pages 105-128]
  • Fuzzy Dimtel Presenting an Integrated Model of Demetel Method and Fuzzy Hierarchical Analysis Process to Identify and Prioritize the Factors Affecting the Quality of Financial information in the Public Sector Based on the Grounded Theory Approach [Volume 14, Issue 3, 2022, Pages 27-58]
  • Fuzzy Hierarchical Analysis (FHA) Assessing Efficiency Using Data Envelopment Analysis Method and its Relation to Financial Ratios [Volume 13, Issue 3, 2021, Pages 89-110]
  • Fuzzy Network Analysis Process 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]

G

  • G18؛ G18 The Effect of Earnings Management on the Earnings Persistence of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 105-118]
  • GDP 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]
  • Generalized Method of Moments (GMM) Assessing the Valuation Model Based on Abnormal Earnings (Ohlson) by Notice to the Macroeconomic Variables [Volume 5, Issue 3, 2013, Pages 41-58]
  • General Theoretical Foundations A Framework for General Theoretical Foundations of Integrated Reporting in Iran [Volume 10, Issue 2, 2018, Pages 85-106]
  • Genetic Algorithm Designing a Model for Measuring Accounting Information Quality [Volume 6, Issue 2, 2014, Pages 75-94]
  • Genetic Algorithm  Predicting The possibility Of Restatement Financial statements using Benish Model And Improving The Model Through Logit Regression And Genetic Algorithm [Volume 14, Issue 2, 2022, Pages 91-116]
  • GMM Legal Analysis of Earnings Management in Tehran Stock Exchange Listed Companies Using GMM Method [Volume 12, Issue 1, 2020, Pages 83-102]
  • Goal programming A Combined Analytical Hierarchy Process-Goal Programming Model for the Optimization of Bank Liquidity [(Articles in Press)]
  • Going Concern The Relationship between Management Ability, Audit Fee, and Going Concern among Firms Listed on Tehran Stock Exchange [Volume 9, Issue 2, 2017, Pages 23-44]
  • Going-Concern Assumption The Effect of Real Earning Management on Going-the Concern Audit Opinions in Financially Distressed Firms [Volume 14, Issue 1, 2022, Pages 37-60]
  • Going Concern Opinion The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism [Volume 15, Issue 1, 2023, Pages 1-20]
  • Going-Concern Opinion The Effect of Real Earning Management on Going-the Concern Audit Opinions in Financially Distressed Firms [Volume 14, Issue 1, 2022, Pages 37-60]
  • Gordon model The Effect of Periodic Accounting Adjustment on Equity Cost of Capital (expected return rate of investors) [Volume 5, Issue 3, 2013, Pages 1-18]
  • Gordon model 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]
  • Governmental Ownership High Valuation, Discretionary Accruals, Governmental Ownership, Listed Companies [Volume 14, Issue 2, 2022, Pages 117-152]
  • Grounded Theory Presenting a Model for Measurement of Intangible Assets in Iran [Volume 10, Issue 3, 2018, Pages 45-68]
  • Grounded Theory Modeling the Factors Affecting Financial Reporting Quality using Grounded Theory in Iran [Volume 10, Issue 4, 2018, Pages 21-42]
  • Grounded Theory Presenting an Integrated Model of Demetel Method and Fuzzy Hierarchical Analysis Process to Identify and Prioritize the Factors Affecting the Quality of Financial information in the Public Sector Based on the Grounded Theory Approach [Volume 14, Issue 3, 2022, Pages 27-58]
  • Growth Fundemental Analysis Strategy and Abnormal Return [Volume 3, Issue 3, 2011, Pages 19-38]
  • Growth Opportunities The Impact of Leverage on Firm Investments in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 35-48]
  • Growth Opportunities The effects of growth opportunities on the relation between Free Cash Flow and Stock Return Synchronicity of firms listed in Tehran Stock Exchange [Volume 8, Issue 3, 2016, Pages 59-76]
  • Growth Opportunity The Effect of Growth Opportunities on Relationship between Capital Structure, Dividend and Ownership Structure with Firm Value [Volume 3, Issue 4, 2011, Pages 87-102]
  • Growth Opportunity The Effect of Profitability Skewness on Stock Return Prediction-Study Case: The Tehran Stock Exchange Listed Companies. [Volume 10, Issue 3, 2018, Pages 69-86]
  • Growth Option The Systematic Risk Determinants in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 125-142]
  • Growth Stocks A comparison between the risk of growth and value stocks for the firms listed in the Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 67-88]
  • Growth Stocks Classifying Stocks of Listed Companies on Tehran Stock Exchange Using Fuzzy Cluster Analysis [Volume 4, Issue 3, 2012, Pages 105-128]
  • Growth Stocks The Study of Investors Overreaction Error Role in Occurrence of Value Premium in Iran Capital Market [Volume 5, Issue 4, 2013, Pages 13-34]

H

  • Herding Analysis of Herd Behavior of Investors in Tehran Stock Exchange Using With State Space Model [Volume 2, Issue 2, 2010, Pages 49-60]
  • Herding Behavior Intentional or Unintentional Testing of Market Factor Beta Herding in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 87-96]
  • Herding Behavior Evaluating the Herding Effect on Idiosyncratic Volatility in the Industries of the Tehran Stock Exchange [Volume 13, Issue 2, 2021, Pages 57-77]
  • Herfindahl-Hirschman index Industry Competition and Corporate Social Responsibility Reporting [Volume 14, Issue 4, 2022, Pages 59-82]
  • Hierarchical bayesian The examination of accounting anomalies of Fama & French three factor model at the firm level by hierarchical Bayesian and standard Markov chain Monte Carlo simulation [Volume 11, Issue 3, 2019, Pages 97-116]
  • Highly-Valued Firms Highly-Valued Firms and Abnormal Earning items with emphasis on State Ownership [Volume 14, Issue 3, 2022, Pages 1-26]
  • High valuation High Valuation, Discretionary Accruals, Governmental Ownership, Listed Companies [Volume 14, Issue 2, 2022, Pages 117-152]
  • Human capital Investigation of the Intellectual Capital Effects on Efficiency as a Measure of Business Performance [Volume 4, Issue 3, 2012, Pages 87-104]
  • Human recourses Study Of Influencing Factors in Successful Implementation of Accounting Information System (AIS) on Listed Companies of Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 1-22]

I

  • Idiosyncratic Risk Impace of Corporate Social Responsibility to Cash Holdings Through Synchronous Effect of Chosen Variables [Volume 10, Issue 1, 2018, Pages 19-36]
  • Idiosyncratic Volatility Investigating the effect of non-systematic fluctuations on mispricing: Evidence of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 4, 2020, Pages 79-100]
  • Imperfect Market 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]
  • Imperfect Markets Determinates of Corporation Investment Behavior in the Imperfect Capital Markets [Volume 3, Issue 2, 2011, Pages 125-136]
  • Implementation Study Of Influencing Factors in Successful Implementation of Accounting Information System (AIS) on Listed Companies of Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 1-22]
  • Implementation A model for Implementation of Audit Organization’s accounting standards in the public sector institutions of the Islamic Republic of Iran [Volume 10, Issue 4, 2018, Pages 1-20]
  • Improved (μ+λ) Constrainted Differential Evolution (ICDE) The evaluation accuracy of BBO and ICDE as Linear- evolutionary Algorithms and SVR and CART as Non-linear Algorithms to earnings management prediction [Volume 9, Issue 1, 2017, Pages 77-96]
  • Inactive institutional owners The Relationship between Type of Institutional Ownership and Conservative Accounting [Volume 2, Issue 1, 2010, Pages 47-62]
  • Income manipulation Investigation of Income Smoothing Through Asset Sales [Volume 3, Issue 2, 2011, Pages 51-62]
  • Income smoothing Investigating the relation between income smoothing, earnings quality and firm value [Volume 3, Issue 1, 2011, Pages 39-54]
  • Income smoothing The Relationship between Earning Management and Company Profitability in Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2011, Pages 77-96]
  • Income smoothing Survey of Relationship between Income Smoothing and Stock Price and Financial Ratios [Volume 3, Issue 2, 2011, Pages 33-50]
  • Income smoothing Investigation of Income Smoothing Through Asset Sales [Volume 3, Issue 2, 2011, Pages 51-62]
  • Income smoothing Analysis of the Effect of Income Smoothing on Informative of Stock Prices [Volume 3, Issue 3, 2011, Pages 39-54]
  • Income smoothing The Effect of Firm Life Cycle on the Discretionary Accruals [Volume 4, Issue 1, 2012, Pages 89-104]
  • Income Statement The Impact of Mental Accounting on the Investor’s Behavior: Financial Reporting Perspective [Volume 9, Issue 2, 2017, Pages 1-22]
  • Increasing Reaction Analyzing the Effects of Investors' Sentiments on the Reaction to the Profit News of Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 1, 2022, Pages 1-20]
  • Incremental Explanatory Power Life Cycle Effect on the Value Relevance of Risk Measures and Performance Measures [Volume 2, Issue 3, 2010, Pages 49-64]
  • Independence The Investigation of Audit Market Concentration Impact on Audit Fees and Audit Quality [Volume 10, Issue 2, 2018, Pages 65-84]
  • Independent board The Impact of Board Independence on Net Profit and Operating Cash Flows: Combination of Economic and Psychological Perspectives [Volume 12, Issue 4, 2020, Pages 39-58]
  • Industry The Investigation of the Association between Accounting Fundamentals and Business Cycle in Tehran Stock Exchanch (TSE) [Volume 3, Issue 2, 2011, Pages 1-16]
  • Industry competition Industry Competition and Corporate Social Responsibility Reporting [Volume 14, Issue 4, 2022, Pages 59-82]
  • Industry Level Competition Inventory Management and Board Characteristics: Moderating Role of Industry Level Competition and Firm Life Cycle [Volume 8, Issue 1, 2016, Pages 55-92]
  • Industry/Market-Level Information The Effect of Financial Statements Comparability on Stock Price Synchronicity [Volume 8, Issue 1, 2016, Pages 39-54]
  • Inflation 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]
  • Inflation " Investigating the certain point of inflation and optimal level of working capital management and its impact on the financial performance of the companies [Volume 11, Issue 3, 2019, Pages 19-50]
  • Information Asymmetries Main Dividend Theories Test Stressing the Role of Institutional Shareholders in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 1-20]
  • Information Content Investigation Information Content of Conservative and Non-Conservative Accounting Earnings [Volume 3, Issue 4, 2011, Pages 103-114]
  • Information Content Provide models for quantitication of information content using information theory [Volume 11, Issue 3, 2019, Pages 1-18]
  • Information Content The effect of information transfer on the impact of abnormal returns on business strategy of companies listed in Tehran Stock Exchange [Volume 11, Issue 4, 2019, Pages 1-22]
  • Information Content 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]
  • Information Environment Investigating Interactive Effect of Firm Size and Information Environment on Value Relevance of Net Income and Operating Cash Flow [Volume 7, Issue 3, 2015, Pages 60-37]
  • Information Risk Effect of Accrual Quality on the Cost of Common Stock [Volume 2, Issue 3, 2010, Pages 17-30]
  • Information Risk Studying the Relationship between Disclosure Quality and Accruals Quality in Explaining the Changes in Portfolio’s Excess Return. [Volume 5, Issue 2, 2013, Pages 17-32]
  • Information transparency 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]
  • Informative Content The Value Relevance of Consolidated Financial Statements Information as Compared With the Separate Financial Statements of the Parent Company [Volume 6, Issue 3, 2014, Pages 51-66]
  • Informative income smoothing 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]
  • Institutional Investors Relationship between Corporate Governance and Enterprises Taxable Profit [Volume 2, Issue 3, 2010, Pages 65-86]
  • Institutional Investors The Study of Effect of Ownership Structure on Information Content of Earnings in Tehran Stock Exchange. [Volume 3, Issue 2, 2011, Pages 107-124]
  • Institutional Investors Cultural Values and Corporate Governance [Volume 4, Issue 4, 2012, Pages 51-66]
  • Institutional Investors The Effect of Corporate Governance on Conservatism in Financial Reporting [Volume 4, Issue 4, 2012, Pages 103-122]
  • Institutional Investors Ranking Stock Selection Criteria From the Perspective of Institutional Investors (Network Analysis Approach) [Volume 5, Issue 4, 2013, Pages 51-70]
  • Institutional Investors’ Distraction 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 65-92]
  • Institutional ownership The Effect of Internal Mechanisms of Corporate Governance on the Level of Cash holdings in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 125-144]
  • Institutional ownership Investigating the relationship between Ownership Structure and Earning Management [Volume 3, Issue 2, 2011, Pages 93-106]
  • Institutional ownership The Investigating of Relationship between Corporate Governance Mechanisms and Earnings Forecast Accuracy [Volume 4, Issue 2, 2012, Pages 123-140]
  • Institutional ownership Study of the Effect of Managers' Personal Incentives and Corporate Governance Variables on Costs Stickiness in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 4, 2014, Pages 109-128]
  • Institutional ownership The impaThe Impact of Corporate Governance Mechanisms on the Debt Absorption Magnitude of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 3, 2015, Pages 16-1]
  • Institutional Ownership of public sector The Analysis of Efficiency of Inventory Management with Emphasis on Effect of Board Structure: Application of Panel Data Method in Producing Companies [Volume 7, Issue 4, 2015, Pages 87-106]
  • Institutional shareholder Effect of Shareholders’ Structure on Stock Liquidity with an Emphasis on the Role of Financial Constraints [Volume 13, Issue 4, 2021, Pages 67-92]
  • Institutional Shareholding Investigate Relationship between Corporate Governance Mechanisms and Capital Structure in Tehran Stock Exchange [Volume 3, Issue 2, 2011, Pages 79-92]
  • Intangible assets Presenting a Model for Measurement of Intangible Assets in Iran [Volume 10, Issue 3, 2018, Pages 45-68]
  • Integrated Reporting A Framework for General Theoretical Foundations of Integrated Reporting in Iran [Volume 10, Issue 2, 2018, Pages 85-106]
  • Intellectual capital Investigation of the Intellectual Capital Effects on Efficiency as a Measure of Business Performance [Volume 4, Issue 3, 2012, Pages 87-104]
  • Intellectual capital Economic Value Added and Intellectual Capital Effects on Firms Stock Price [Volume 6, Issue 3, 2014, Pages 85-98]
  • Intellectual capital 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 119-148]
  • IntellectualCapital Investigating the Behavioral Impact of Intellectual Capital on Financial Flexibility [Volume 6, Issue 3, 2014, Pages 67-84]
  • Intellectual Capital Efficiency The Effect of Intellectual Capital on Sustainability Performance Reporting and Business Strategy [Volume 14, Issue 2, 2022, Pages 63-90]
  • Intellectual Capital Value Added The Effect of Intellectual Capital on Sustainability Performance Reporting and Business Strategy [Volume 14, Issue 2, 2022, Pages 63-90]
  • Intentional Herding Intentional or Unintentional Testing of Market Factor Beta Herding in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 87-96]
  • Interest Conflict 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]
  • Interest coverage ratio Survey of Relationship between Income Smoothing and Stock Price and Financial Ratios [Volume 3, Issue 2, 2011, Pages 33-50]
  • Interim Income Statement Compared information content and usefulness of interim income statements in periods of 3, 6 and 9 months [Volume 2, Issue 4, 2010, Pages 45-66]
  • Internal Audit Performance The Effect of Internal Audit Performance on Reducing Perceived Risk [Volume 14, Issue 4, 2022, Pages 1-28]
  • Internal Audit Quality The Impact of Internal Audit Quality on Financial Reporting Quality in Companies Listed in Tehran Stock Exchange [Volume 12, Issue 4, 2020, Pages 19-38]
  • Internal control Audit Committee Characteristics and Financial Restatements [Volume 9, Issue 3, 2017, Pages 1-16]
  • Internal Controls 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]
  • Internal Controls' Evaluation 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]
  • Internal Controls Instruction The Role of Corporate Governance in Firm`s Financial Distress: Pre- and Post-Internal Controls Instruction [Volume 9, Issue 3, 2017, Pages 67-90]
  • Internal Control System Identifying the Weaknesses of the Internal Control System of Iranian Banks [Volume 14, Issue 1, 2022, Pages 81-108]
  • Internal Control Weakness The Effect of Internal Control Weakness and Controlling Shareholders' Wedge on Investment Efficiency of Companies Listed on Tehran Stock Exchange [Volume 9, Issue 4, 2017, Pages 17-38]
  • Internal Information Quality The importance of the internal information environment for tax avoidance in the companies listed in Tehran Stock Exchange [Volume 8, Issue 4, 2016, Pages 17-36]
  • International Financial Reporting Standards International Financial Reporting Standards (IFRS) and Quality of Financial Reporting [Volume 12, Issue 4, 2020, Pages 59-78]
  • Intrinsic Value Investigating Behavioral and Rational Expectations Views in Describing the Accruals Anomaly [Volume 6, Issue 4, 2014, Pages 37-54]
  • Inventory changes Investigating the Relationship between Changes in Inventory, Profitability and Value of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 1-18]
  • Inventory Management Inventory Management and Board Characteristics: Moderating Role of Industry Level Competition and Firm Life Cycle [Volume 8, Issue 1, 2016, Pages 55-92]
  • Investment The Impact of Leverage on Firm Investments in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 35-48]
  • Investment Analyzing the Effect of Financialization on Real Investment of Non-financial Corporations Listed in the Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 51-66]
  • Investment The Effect of Corporate Governance on the Firms` Financial Performance Using Meta-Analysis Approach [Volume 14, Issue 2, 2022, Pages 153-178]
  • Investment The Effect of Economic Uncertainty and Investment Increase on the Financial Leverage Adjustment Speed [(Articles in Press)]
  • Investment–Cash flow Sensitivity The Role of Cash Reserves in Determining Investment-Cash Flow Sensitivity of Listed Companies in TSE [Volume 3, Issue 3, 2011, Pages 75-94]
  • Investment Efficiency Financial Reporting Quality and Investment Inefficiency [Volume 2, Issue 4, 2010, Pages 1-20]
  • Investment Efficiency Relation between Audit Quality and Investment Efficiency in Firms with High Investment Opportunities [Volume 3, Issue 4, 2011, Pages 1-14]
  • Investment Efficiency The Impact of Financial Constraints and Agency Costs of Investment Efficiency [Volume 6, Issue 1, 2014, Pages 89-106]
  • Investment Efficiency The Effect of Top Executives' Overconfidence on the Investment-Cash Flow Sensitivity [Volume 6, Issue 2, 2014, Pages 115-128]
  • Investment Efficiency Financial Reporting Quality, Debt Maturity and Investment Efficiency: Evidence from Listed Firms in the Tehran’s Stock Exchange [Volume 7, Issue 1, 2015, Pages 93-110]
  • Investment Efficiency The Effect of Internal Control Weakness and Controlling Shareholders' Wedge on Investment Efficiency of Companies Listed on Tehran Stock Exchange [Volume 9, Issue 4, 2017, Pages 17-38]
  • Investment Efficiency The Impact of Accounting Conservatism on the Investment Efficiency Considering Information Asymmerty [Volume 9, Issue 3, 2017, Pages 91-110]
  • Investment Efficiency Audit Committee Characteristics, Cost of Debt and Investment Efficiency [Volume 11, Issue 1, 2019, Pages 101-116]
  • Investment in fixed assets An Investigation of the Determinants of Working Capital Management in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 15-26]
  • Investment in fixed assets Test of the Free Cash Flow Theory andCreditors Monitoring by Using the Three-Stage Least Squares System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 17-44]
  • Investment Irreversibility The Role of Financial Inflexibility in Explaining Accrual Anomaly [Volume 12, Issue 2, 2020, Pages 23-46]
  • Investment–Cash flow Sensitivity The Effect of Top Executives' Overconfidence on the Investment-Cash Flow Sensitivity [Volume 6, Issue 2, 2014, Pages 115-128]
  • Investment opportunities Relation between Audit Quality and Investment Efficiency in Firms with High Investment Opportunities [Volume 3, Issue 4, 2011, Pages 1-14]
  • Investment Opportunity Earnings Quality and Firm Value: Evidence from Iranian Firms [Volume 7, Issue 4, 2015, Pages 1-18]
  • Investment Oppurtiunity Agency Costs of Free Cash flow and Stock Mispricing in Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 85-100]
  • Investors Behaviour The Impact of Mental Accounting on the Investor’s Behavior: Financial Reporting Perspective [Volume 9, Issue 2, 2017, Pages 1-22]
  • Investor Sentiment Evaluating the Herding Effect on Idiosyncratic Volatility in the Industries of the Tehran Stock Exchange [Volume 13, Issue 2, 2021, Pages 57-77]
  • Investor’s Sentiment The Relationship between Earnings Management Patterns with Investors’ Sentiment [Volume 12, Issue 3, 2020, Pages 45-62]
  • Investors' Sentiment The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism [Volume 15, Issue 1, 2023, Pages 1-20]
  • Iran Accounting Standards Unintended Effects of Iran Accounting Standards Revision (in line with Standards Objectives) [Volume 13, Issue 1, 2021, Pages 1-24]
  • IS Study Of Influencing Factors in Successful Implementation of Accounting Information System (AIS) on Listed Companies of Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 1-22]

J

  • Job Change Why Female Accountants Prefer to Change their Job in Zahedan [Volume 8, Issue 4, 2016, Pages 77-92]
  • Job Flexibility Why Female Accountants Prefer to Change their Job in Zahedan [Volume 8, Issue 4, 2016, Pages 77-92]

K

  • Keyword : Institutional Investors The Study of Relationship between Institutional Investors and Stock Returns Volatility [Volume 2, Issue 4, 2010, Pages 159-172]
  • Key Word: Liquidity Earnings Quarterly Announcement and Stock Liquidity [Volume 2, Issue 4, 2010, Pages 145-158]
  • Keywords: Abnormal Earnings The Assessment of Cash Flow and Accrual Components Ability in Forecasting Abnormal Earnings and Explaining Value of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 93-112]
  • Key words: accounting theory Applying Normative Approach Vs. Positive Approach in Theorizing Process in Accounting : An Analytical Comparison [Volume 1, Issue 1, 2010, Pages 71-88]
  • Key words: accrual anomaly Capital Investments, Accruals, and Stock Returns [Volume 2, Issue 1, 2010, Pages 77-92]
  • Keywords: AIS Study Of Influencing Factors in Successful Implementation of Accounting Information System (AIS) on Listed Companies of Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 1-22]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Key words: Auditor Tenure The Role of Auditor Characteristics in Earnings Quality [Volume 5, Issue 2, 2013, Pages 93-108]
  • Key Words: CAPM The Comparison of Capital Assets Pricing Model (CAPM) and Capital Assets Pricing Model Under Inflation (CAPMUI) [Volume 2, Issue 4, 2010, Pages 109-124]
  • Keywords: Company strategy The Effect of the Company's Strategy, political Cost and Power of Management on Financial Reporting Timeliness on the listed companies in Tehran Stock Exchange [Volume 11, Issue 4, 2019, Pages 87-110]
  • Keywords: concentrated ownership Concentrated Ownership and Conservatism Evidence from Tehran Stock Exchange [Volume 2, Issue 2, 2010, Pages 77-94]
  • Key words: Corporate Governance The Effect of Internal Mechanisms of Corporate Governance on the Level of Cash holdings in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 125-144]
  • Keywords : Corporate Governance Relationship Between Corporate Governance and Financial Performance [Volume 2, Issue 2, 2010, Pages 23-34]
  • Key words: corporate governance bid A Review of Relation Between Corporate Governance and Market Liquidity [Volume 2, Issue 2, 2010, Pages 61-76]
  • Key words: corporate governance bid-ask spread A Review of Relation Between Corporate Governance and Market Liquidity [Volume 2, Issue 2, 2010, Pages 61-76]
  • Key Words: Corporate Life-Cycle Life Cycle Effect on the Value Relevance of Risk Measures and Performance Measures [Volume 2, Issue 3, 2010, Pages 49-64]
  • Key Words: Disclosure Assessment of the Influence of Critical Accounting Disclosure Policy on the Criteria of Evaluation of the Performance and Quality of Financial Reporting [Volume 5, Issue 2, 2013, Pages 73-92]
  • Keywords: dividend changes Dividend Theory, Signaling and Corporate Performance after the Dividend Changes [Volume 2, Issue 1, 2010, Pages 63-76]
  • Keywords: Earning Quality Earning Quality Based on Corporate Investment Decisions within the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 113-124]
  • Keywords: Ex The Ability of Earnings and Operating Cash Flows in Explaining Ex-Post Intrinsic Value of Equity of Listed Companies in Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 1-16]
  • Keywords : excess return Investment strategy based on value-growth migration [Volume 2, Issue 1, 2010, Pages 17-32]
  • Keywords: excess return Investment strategy based on value-growth migration In Tehran Stock Exchange (1377-1386) [Volume 2, Issue 1, 2010, Pages 1-16]
  • Keywords: Ex-Post Intrinsic Value The Ability of Earnings and Operating Cash Flows in Explaining Ex-Post Intrinsic Value of Equity of Listed Companies in Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 1-16]
  • Keywords : Financial Ratios predicting of firms financial distress by use of linear discriminant function the model [Volume 2, Issue 1, 2010, Pages 33-46]
  • Key words: Human Resource Accounting (Costing) Information The Effect of Human Resource Accounting (Costing) Information on Construct of the Balanced Scorecard System of Listed Companies in the Tehran Stock Exchange (TSE) Market [Volume 2, Issue 4, 2010, Pages 21-44]
  • Keywords: Industry Specialization The Relationships between Auditor Industry Specialization and Earnings Quality in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 17-32]
  • Keywords: Information Content Compared information content and usefulness of interim income statements in periods of 3, 6 and 9 months [Volume 2, Issue 4, 2010, Pages 45-66]
  • Keywords: Institutional owners؛ Keywords: Institutional owners The Relationship between Type of Institutional Ownership and Conservative Accounting [Volume 2, Issue 1, 2010, Pages 47-62]
  • Key words: Leverage The Impact of Leverage on Firm Investments in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 35-48]
  • Keywords : Long Memory؛ Keywords : Long Memory Modeling and Forecasting Tehran Stock Exchange Return using ARFIMA and FIGARCH [Volume 2, Issue 4, 2010, Pages 173-186]
  • Key words: Optimum Capital Structure Determining the Optimum Capital Structure at Industrial Level by Using Data Envelopment Analysis (DEA)Case Study: Listed Companies in Tehran Stock Exchange (TSE) [Volume 1, Issue 1, 2010, Pages 33-52]
  • Keywords: Ownership Concentration Ownership Concentration and Earnings Quality in the Listed Companies in Tehran’s Stocks Exchange [Volume 2, Issue 2, 2010, Pages 95-110]
  • Key words: Prediction The Effective Factors in Cash Holdings Corporations in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 53-70]
  • Keywords: Share price؛ Keywords: Share price Evolving Relationship between Share Prices and Accounting Variables During Firm Life- Cycle Stages by Hierarchical Bayesian Analysis [Volume 5, Issue 2, 2013, Pages 109-126]
  • Key Words: Size The Effect of Accruals on the Relationship of External Financing and Future Stock Returns [Volume 5, Issue 2, 2013, Pages 53-72]
  • Key Words: Size-Adjusted Future Stock Return The Effect of Accruals on the Relationship of External Financing and Future Stock Returns [Volume 5, Issue 2, 2013, Pages 53-72]
  • Keywords: Speed of Financial Reporting Effective Factors on Speed of Financial Reporting in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 89-108]
  • Key Words: Value Stocks A comparison between the risk of growth and value stocks for the firms listed in the Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 67-88]
  • Keywords: Water Resources Management 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]
  • KLD Index The effect of the quality of environmental dimensions on the performance of business units according to the mediating role of corporate governance [(Articles in Press)]
  • K-Nearest Neighbors The Comparative Assessment of Data Mining Methods Effectiveness to Forecasting Return and Risk of Stock in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 57-76]
  • Knightian Uncertainty The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty [Volume 15, Issue 2, 2023, Pages 33-64]

L

  • Labor Investment Earning Quality Based on Corporate Investment Decisions within the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 113-124]
  • Lawsuits Against Auditors Investigating the Effects of Litigation Risk Factors on Audit Fee [Volume 8, Issue 4, 2016, Pages 37-54]
  • Legal Analysis Legal Analysis of Earnings Management in Tehran Stock Exchange Listed Companies Using GMM Method [Volume 12, Issue 1, 2020, Pages 83-102]
  • Legal Risk The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism [Volume 15, Issue 1, 2023, Pages 1-20]
  • Legitimacy Theory The Function of Company Characteristics and Corporate Governance on Organization's Legitimacy [Volume 8, Issue 3, 2016, Pages 101-120]
  • Leverage Speed of Adjustment Leverage Mean-Reversion and Asymmetry of Speed Adjustment of ‎Capital Structure‎ [Volume 10, Issue 1, 2018, Pages 55-74]
  • Life Cycle The Effects of a Firm Life Cycle and Size on its Priority of External Financing Alternatives [Volume 6, Issue 2, 2014, Pages 95-114]
  • Life Cycle Investigating the Effect of Management Ability on the Financial Reporting Quality during Life Cycle, of the Companies Listed Companies in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 99-118]
  • Life Cycle Life Cycle Impact on the Relationship between Firm Growth and Profitability: Evidence from Tehran Stock Exchange [Volume 7, Issue 2, 2015, Pages 108-93]
  • Life Cycle The Value Relevance of the Deference between Nonfinancial AND ‎Financial Measures; With an Emphasis on Enterprise Life Cycle [Volume 10, Issue 2, 2018, Pages 1-22]
  • Life-Cycle Stages The Effect of Auditor Industry Specialization and Auditor Tenure on Comparability of Financial Statements by Emphasis on Firm’s Life-Cycle [Volume 9, Issue 2, 2017, Pages 105-127]
  • Liquidity Risk Study of the Effects of Liquidity Risk and other Effective Factors on Cross-Sectional Returns in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 113-124]
  • Liquidity Risk A Combined Analytical Hierarchy Process-Goal Programming Model for the Optimization of Bank Liquidity [(Articles in Press)]
  • Loan Financing The relationship between loan financing with Expenses management and the effect of audit quality [Volume 9, Issue 1, 2017, Pages 21-40]
  • Logistic Regression The Comparison of Incremental Information Content of Cash and Accrual Ratios for Financial performance Evaluation of Companies Using Data mining [Volume 4, Issue 2, 2012, Pages 63-82]
  • Logistic Regression Bankruptcy Prediction of Companies listed Corporations in Tehran Stock Exchange by Using Decision Tree and Logistic Regression [Volume 5, Issue 3, 2013, Pages 105-128]
  • Logistic Regression Predicting The possibility Of Restatement Financial statements using Benish Model And Improving The Model Through Logit Regression And Genetic Algorithm [Volume 14, Issue 2, 2022, Pages 91-116]
  • Logit Model Identification Effective Factors on Dividend by Logit Model [Volume 3, Issue 1, 2011, Pages 21-38]
  • Long term changes in earning Investigating the Relationship between Changes in Inventory, Profitability and Value of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 1-18]
  • Lumped return Measuring Abnormal Return in Trading Halt Condition [Volume 3, Issue 3, 2011, Pages 113-126]

M

  • M41 The Effect of Earnings Management on the Earnings Persistence of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 105-118]
  • M43 The Effect of Earnings Management on the Earnings Persistence of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 105-118]
  • M44؛ M41؛ M43؛ M44 The Effect of Earnings Management on the Earnings Persistence of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 105-118]
  • Macro accounting 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]
  • Magnitude of accruals The association between stock return, earnings quality and magnitude of accruals with Accruals Quality [Volume 3, Issue 1, 2011, Pages 1-20]
  • Magnitude of Restatement Investigating of the Impact of Board Characteristics on Financial Restatement in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 55-70]
  • Management Commentary Investigating the Effect of the Quality of Business Nature Disclosure and Financial Performance on the Professional Investors’ Judgments [Volume 11, Issue 3, 2019, Pages 51-70]
  • Management Compensation Investigation of the Relationship between Management Compensation and Economics Measures’ Performance Assessment of Companies listed in Tehran Security Exchange [Volume 3, Issue 4, 2011, Pages 41-54]
  • Management Earnings Forecasts Relationships between Firm Specific Factors and Management’s Preferences for an Earnings Threshold [Volume 6, Issue 1, 2014, Pages 75-88]
  • Management Training Ground The Effect of Internal Audit Performance on Reducing Perceived Risk [Volume 14, Issue 4, 2022, Pages 1-28]
  • Management Transactions The Effect of CEO Power on Relationship between Management Transactions and Financial Reporting Quality [Volume 13, Issue 1, 2021, Pages 87-108]
  • Managerial ability Investigating the Effect of Management Ability on the Financial Reporting Quality during Life Cycle, of the Companies Listed Companies in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 99-118]
  • Managerial ability The Impact of Managerial Ability on Earnings Quality of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 21-36]
  • Managerial ability The Role of Managerial Ability in Financial Distress Prediction [Volume 9, Issue 4, 2017, Pages 83-102]
  • Managerial Empire-building The investigation of the relationship between tax avoidance and managerial empire-building considering corporate governance [Volume 15, Issue 1, 2023, Pages 21-48]
  • Managerial Incentives The Effect of Managerial Incentives and Earnings targets on Stickiness Cost [Volume 9, Issue 1, 2017, Pages 41-56]
  • Managerial Overconfidence The Effect of Managerial Overconfidence on Conditional and Unconditional Conservatism [Volume 6, Issue 1, 2014, Pages 27-44]
  • Managerial Overconfidence The Effect of Top Executives' Overconfidence on the Investment-Cash Flow Sensitivity [Volume 6, Issue 2, 2014, Pages 115-128]
  • Managerial Overconfidence Investigating the relationship between Managerial Overconfidence with Cash Holding and Cash-Flow Sensitivity of Cash [Volume 9, Issue 3, 2017, Pages 17-32]
  • Managerial Overconfidence Coordination of recognition and disclosure decisions in uncertainties reporting: investigating the relationship between conditional conservatism and risk disclosu [Volume 14, Issue 3, 2022, Pages 85-118]
  • Managers Ability 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]
  • Marginal Value of Capital Expenditure 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]
  • Marginal Value of Cash Holding 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]
  • Market competition Financial Statement Comparability, Product Market Competition and Tax Avoidance [Volume 12, Issue 3, 2020, Pages 23-44]
  • Marketing mix Marketing Mix Revision Adjusted for Debt Instruments Concentrating on Steel Industries [Volume 11, Issue 2, 2019, Pages 75-88]
  • Market–to Determinates of Corporation Investment Behavior in the Imperfect Capital Markets [Volume 3, Issue 2, 2011, Pages 125-136]
  • Market–to-book Ratio Determinates of Corporation Investment Behavior in the Imperfect Capital Markets [Volume 3, Issue 2, 2011, Pages 125-136]
  • Market Power Operational Risk, Market Power, and Speed of Achieving Optimal Tread Credit [Volume 13, Issue 4, 2021, Pages 23-40]
  • Market Share Studying the Relationship between Cash Holdings and Market Share Using Dynamic Models of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 4, 2014, Pages 55-72]
  • Market to Book Ratio Agency Costs of Free Cash flow and Stock Mispricing in Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 85-100]
  • Market Turmoils Evaluating the Herding Effect on Idiosyncratic Volatility in the Industries of the Tehran Stock Exchange [Volume 13, Issue 2, 2021, Pages 57-77]
  • Market Valuation The Effect of Coiffing Standards and Accounting Regulation on Bilateral Relationship between Level of Disclosure، Operational Performance and Market Valuation in the Firms Listed in Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 65-84]
  • Market Value of Company The Assessment of Cash Flow and Accrual Components Ability in Forecasting Abnormal Earnings and Explaining Value of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 93-112]
  • Maturity Life Cycle Impact on the Relationship between Firm Growth and Profitability: Evidence from Tehran Stock Exchange [Volume 7, Issue 2, 2015, Pages 108-93]
  • Mean reversion Operational Risk, Market Power, and Speed of Achieving Optimal Tread Credit [Volume 13, Issue 4, 2021, Pages 23-40]
  • Measurement Presenting a Model for Measurement of Intangible Assets in Iran [Volume 10, Issue 3, 2018, Pages 45-68]
  • Mechanical Mean-Reversion Leverage Mean-Reversion and Asymmetry of Speed Adjustment of ‎Capital Structure‎ [Volume 10, Issue 1, 2018, Pages 55-74]
  • Mental Accounting Theory The Impact of Mental Accounting on the Investor’s Behavior: Financial Reporting Perspective [Volume 9, Issue 2, 2017, Pages 1-22]
  • Meta-Analysis Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach [Volume 14, Issue 3, 2022, Pages 119-148]
  • Meta-analysis approach Meta-analysis of Company Characteristics and Information Content of Annual and Interim Earnings [Volume 14, Issue 1, 2022, Pages 117-138]
  • Method of Financing The Impact of Accounting Conservatism on the Investment Efficiency Considering Information Asymmerty [Volume 9, Issue 3, 2017, Pages 91-110]
  • Mispricing Investigating the effect of non-systematic fluctuations on mispricing: Evidence of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 4, 2020, Pages 79-100]
  • Misstatement The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism [Volume 15, Issue 1, 2023, Pages 1-20]
  • Mixed Approach 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]
  • Mixed Measurement Approaches Presenting a Model for Measurement of Intangible Assets in Iran [Volume 10, Issue 3, 2018, Pages 45-68]
  • Modelling Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Modern criteria Ranking Firms Based on the Performance Evaluation Criteria via Multiple Attribute TOPSIS Technique and Comparing Evaluation Criteria (Evidence from Companies Listed in Tehran Stock Exchange) [Volume 8, Issue 2, 2016, Pages 39-64]
  • Modern Liquidity Indexes 2. Comprehensive Liquidity Index 3. Cash Conversion Cycle 4. Net Liquidity Balance 5. Financial Performance A Comparative Study of the Role of Modern and Traditional Liquidity Indexes in Apprising Financial Performance of the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 67-88]
  • Monitoring Hypothesis 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]
  • Monte Carlo simulation An Appraisal of the Merit of Candlestick Technical Trading Strategies in Tehran Stock Exchange [Volume 5, Issue 3, 2013, Pages 59-72]
  • MPR The Comparison of Capital Assets Pricing Model (CAPM) and Capital Assets Pricing Model Under Inflation (CAPMUI) [Volume 2, Issue 4, 2010, Pages 109-124]
  • Muharram The Effect of Calendar Anomaly of Religious Time on Use of Private Information in Stock Trading [Volume 7, Issue 2, 2015, Pages 16-1]
  • Multi The Effective Factors in Cash Holdings Corporations in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 53-70]
  • Multi-variable linear regression The Effective Factors in Cash Holdings Corporations in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 53-70]
  • Municipality financial reports Assessing the Compatibility of the Content of the Theoretical Framework, Accounting Principles and Financial Reporting in Municipalities with Environmental Characteristics of Municipal Activities from the View of Financial Experts [Volume 7, Issue 2, 2015, Pages 72-53]
  • Mutual Funds؛ Mutual Funds Evaluating performance of mutual funds by measures based on post modern portfolio theory and the relationship between their rankings with measures based on modern portfolio theory [Volume 3, Issue 1, 2011, Pages 143-160]
  • Myopic The Effective of Cognitive Disorders CEO on Future Earnings Prospects Stickiness [Volume 11, Issue 3, 2019, Pages 71-96]

N

  • Nature of Business Investigating the Effect of the Quality of Business Nature Disclosure and Financial Performance on the Professional Investors’ Judgments [Volume 11, Issue 3, 2019, Pages 51-70]
  • Net Profit Growth Investigating the Relationship between Restatement Financial Statements and Growth of Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 1-20]
  • Net working capital Studying the Relationship between Cash Holdings and Market Share Using Dynamic Models of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 4, 2014, Pages 55-72]
  • Newly Arrived Information The Relationship between Stock Price Delay and Expected Return [Volume 7, Issue 1, 2015, Pages 17-36]
  • Noise Trading Investigating the effect of non-systematic fluctuations on mispricing: Evidence of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 4, 2020, Pages 79-100]
  • Non-Cash Net Working Capital The Value Relevance of Non-cash Net Working Capital of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 3, 2013, Pages 89-104]
  • Non- Discretionary Accruals The Evaluation of the Relationship Between the Informational Content of Accruals and Selected Financial Ratios with Stock Price of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 55-76]
  • Non-executive Directors Cultural Values and Corporate Governance [Volume 4, Issue 4, 2012, Pages 51-66]
  • Non-executive Directors Study of the Effect of Managers' Personal Incentives and Corporate Governance Variables on Costs Stickiness in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 4, 2014, Pages 109-128]
  • Non-Financial Measures The Value Relevance of the Deference between Nonfinancial AND ‎Financial Measures; With an Emphasis on Enterprise Life Cycle [Volume 10, Issue 2, 2018, Pages 1-22]
  • Nonlinear Threshold Model 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]
  • Nonnegative Earnings ‎Surprises.‎ Expertise of the Audit Committee and Expectations Management [Volume 10, Issue 1, 2018, Pages 37-54]
  • Nonsystematic risk The Relationship between Accruals Quality and Non-systematic Risk [Volume 7, Issue 2, 2015, Pages 52-33]
  • Non-Systematic Risk Investigating the effect of non-systematic fluctuations on mispricing: Evidence of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 4, 2020, Pages 79-100]

O

  • Ohlson Model Assessing the Valuation Model Based on Abnormal Earnings (Ohlson) by Notice to the Macroeconomic Variables [Volume 5, Issue 3, 2013, Pages 41-58]
  • Online Stock Trading The Impact of Online Stock Trading on the Information Asymmetry (Evidence of Tehran Stock Exchange) [Volume 8, Issue 1, 2016, Pages 93-112]
  • Operating Asymmetry Sensitivity of Accruals and its Components to the Operating Asymmetry caused by Sales Changes [Volume 12, Issue 3, 2020, Pages 63-82]
  • Operating Cash Flow The Ability of Earnings and Operating Cash Flows in Explaining Ex-Post Intrinsic Value of Equity of Listed Companies in Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 1-16]
  • Operating Cash Flow Investigating Interactive Effect of Firm Size and Information Environment on Value Relevance of Net Income and Operating Cash Flow [Volume 7, Issue 3, 2015, Pages 60-37]
  • Operating Cash Flow The Impact of Operating Cash Flows on External Financing, Considering the Firm Financial Constraint and Inflation [Volume 7, Issue 4, 2015, Pages 19-38]
  • Operating Cash Flows The Assessment of Cash Flow and Accrual Components Ability in Forecasting Abnormal Earnings and Explaining Value of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 93-112]
  • Operating Cash Flows The Investigating of Financial Variables in Predicting of Operating Cash Flows With Respect to Special Time Lags [Volume 2, Issue 3, 2010, Pages 87-100]
  • Operating Cash FlowValue Relevance Investigating Interactive Effect of Firm Size and Information Environment on Value Relevance of Net Income and Operating Cash Flow [Volume 7, Issue 3, 2015, Pages 60-37]
  • Operating income Investigation of Income Smoothing Through Asset Sales [Volume 3, Issue 2, 2011, Pages 51-62]
  • Operating Profit The Ability of Earnings and Operating Cash Flows in Explaining Ex-Post Intrinsic Value of Equity of Listed Companies in Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 1-16]
  • Operational Audit Report Identifying the Weaknesses of the Internal Control System of Iranian Banks [Volume 14, Issue 1, 2022, Pages 81-108]
  • Operational Cash Flow Determinates of Corporation Investment Behavior in the Imperfect Capital Markets [Volume 3, Issue 2, 2011, Pages 125-136]
  • Operational performance Dividend Theory, Signaling and Corporate Performance after the Dividend Changes [Volume 2, Issue 1, 2010, Pages 63-76]
  • Operational performance The Effect of Coiffing Standards and Accounting Regulation on Bilateral Relationship between Level of Disclosure، Operational Performance and Market Valuation in the Firms Listed in Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 65-84]
  • Operational Risk Operational Risk, Market Power, and Speed of Achieving Optimal Tread Credit [Volume 13, Issue 4, 2021, Pages 23-40]
  • Optimal of Model Tax Calculation Basis Proposing an Optimal Model ofTax Calculation Basis [Volume 13, Issue 2, 2021, Pages 1-18]
  • Optimism The Effective of Cognitive Disorders CEO on Future Earnings Prospects Stickiness [Volume 11, Issue 3, 2019, Pages 71-96]
  • Optimism 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]
  • Ordinary Least Squares (OLS) Evaluating the Efficiency of Future Coin Contracts in Iran [Volume 13, Issue 3, 2021, Pages 65-88]
  • Organizational Culture 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]
  • Organizational Environment Why Female Accountants Prefer to Change their Job in Zahedan [Volume 8, Issue 4, 2016, Pages 77-92]
  • Outside Directors The Effect of Internal Mechanisms of Corporate Governance on the Level of Cash holdings in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 125-144]
  • Overconfidence 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]
  • Over Confidence The Effective of Cognitive Disorders CEO on Future Earnings Prospects Stickiness [Volume 11, Issue 3, 2019, Pages 71-96]
  • Overconfidence management The effect of management behavioral strains on financial distress [Volume 11, Issue 3, 2019, Pages 117-134]
  • Overinvestment Financial Reporting Quality and Investment Inefficiency [Volume 2, Issue 4, 2010, Pages 1-20]
  • Over-valued Equity The Effect of Business Strategy and Overvalued Equities on Stock ‎Price Crash Risk [Volume 10, Issue 2, 2018, Pages 45-64]
  • Ownership Centralization The impaThe Impact of Corporate Governance Mechanisms on the Debt Absorption Magnitude of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 3, 2015, Pages 16-1]
  • Ownership concentration Investigating the Relation Between Ownership Concentration, Firm Performance and Dividend Policy in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 4, 2011, Pages 71-86]
  • Ownership concentration The Effect of Corporate Governance on Conservatism in Financial Reporting [Volume 4, Issue 4, 2012, Pages 103-122]
  • Ownership concentration Investigating the Impact of Ownership Concentration on the Dividend Payouts of the Listed Companies on the Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 61-74]
  • Ownership concentration An Investigation of the Relationship between Ownership Concentration and Tax Aggressiveness [Volume 6, Issue 4, 2014, Pages 23-36]

P

  • Panel Data Identification Effective Factors on Dividend by Logit Model [Volume 3, Issue 1, 2011, Pages 21-38]
  • Panel Data Test of Return Model and Price Model in the Tehran Stock Exchange Using BalancedPanel [Volume 3, Issue 4, 2011, Pages 55-70]
  • Panel Data Investigating the Impact of Ownership Concentration on the Dividend Payouts of the Listed Companies on the Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 61-74]
  • Panel Data The Analysis of Efficiency of Inventory Management with Emphasis on Effect of Board Structure: Application of Panel Data Method in Producing Companies [Volume 7, Issue 4, 2015, Pages 87-106]
  • Panel Data 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]
  • Partial Regression (PR) The Effect of Human Resource Accounting (Costing) Information on Construct of the Balanced Scorecard System of Listed Companies in the Tehran Stock Exchange (TSE) Market [Volume 2, Issue 4, 2010, Pages 21-44]
  • Path Analysis Direct and Mediated Associations among Earnings Quality, Information Asymmetry and the Cost of Common Equity of companies in Tehran Stock Exchange [Volume 7, Issue 4, 2015, Pages 57-72]
  • Payout The Impact of Excess Cash on Conservatism Influence on Dividend Payout [Volume 7, Issue 3, 2015, Pages 36-17]
  • Percent accrual Percent Accruals and the Accrual Anomaly in Tehran Stock Exchange [Volume 10, Issue 3, 2018, Pages 1-20]
  • Percent Accruals The Ability of Traditional and Relative (Percent) Accruals to Identify Undervalued Stocks [Volume 7, Issue 1, 2015, Pages 1-16]
  • Percentage of Manager’s OwnershipStock Investigation of the Relationship between Management Compensation and Economics Measures’ Performance Assessment of Companies listed in Tehran Security Exchange [Volume 3, Issue 4, 2011, Pages 41-54]
  • Percentage of Staffs Outside the Directors Relationship between Corporate Governance and Enterprises Taxable Profit [Volume 2, Issue 3, 2010, Pages 65-86]
  • Performance The Relationship between Earning Management and Company Profitability in Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2011, Pages 77-96]
  • Performance Assessment A Model for Performance Assessment of the Investment Companies ‎with Data Envelopment Analysis Approach and Principal Component ‎Segregation Method [Volume 10, Issue 1, 2018, Pages 75-94]
  • Performance Assessment Criteria Assessment of the Influence of Critical Accounting Disclosure Policy on the Criteria of Evaluation of the Performance and Quality of Financial Reporting [Volume 5, Issue 2, 2013, Pages 73-92]
  • Performance Evaluation Ranking Firms Based on the Performance Evaluation Criteria via Multiple Attribute TOPSIS Technique and Comparing Evaluation Criteria (Evidence from Companies Listed in Tehran Stock Exchange) [Volume 8, Issue 2, 2016, Pages 39-64]
  • Performance Measures Life Cycle Effect on the Value Relevance of Risk Measures and Performance Measures [Volume 2, Issue 3, 2010, Pages 49-64]
  • Performance of Business Units The effect of the quality of environmental dimensions on the performance of business units according to the mediating role of corporate governance [(Articles in Press)]
  • Persistence the Internal Components of Earn Earnings Volatility and Earning Prediction [Volume 7, Issue 3, 2015, Pages 74-61]
  • Perspective of the Balanced Scorecard System The Effect of Human Resource Accounting (Costing) Information on Construct of the Balanced Scorecard System of Listed Companies in the Tehran Stock Exchange (TSE) Market [Volume 2, Issue 4, 2010, Pages 21-44]
  • Political Relations 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]
  • Post Intrinsic Value The Ability of Earnings and Operating Cash Flows in Explaining Ex-Post Intrinsic Value of Equity of Listed Companies in Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 1-16]
  • Predicting predicting of firms financial distress by use of linear discriminant function the model [Volume 2, Issue 1, 2010, Pages 33-46]
  • Prediction Modeling and Forecasting Tehran Stock Exchange Return using ARFIMA and FIGARCH [Volume 2, Issue 4, 2010, Pages 173-186]
  • Prediction An Appraisal of the Merit of Candlestick Technical Trading Strategies in Tehran Stock Exchange [Volume 5, Issue 3, 2013, Pages 59-72]
  • Prediction Based Approach Compared information content and usefulness of interim income statements in periods of 3, 6 and 9 months [Volume 2, Issue 4, 2010, Pages 45-66]
  • Predictive models Effective Factors on Speed of Financial Reporting in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 89-108]
  • Pre Existing Information The Relationship between Stock Price Delay and Expected Return [Volume 7, Issue 1, 2015, Pages 17-36]
  • Price-earnings ratio 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]
  • Price Momentum A Comparative Study of the Combination of Dual Price and Fundamental Momentums in Companies with Different Fundamental Levels for the Strategy of Winners and Losers of the Capital Market [Volume 14, Issue 1, 2022, Pages 61-80]
  • Pricing of Discretionary Accruals Assessing the Role of Information Environment and Firm Growth on the Pricing of Accruals in Companies Listed in Tehran Stock Exchange (TSE) [Volume 7, Issue 3, 2015, Pages 104-91]
  • Principal Component Segregation A Model for Performance Assessment of the Investment Companies ‎with Data Envelopment Analysis Approach and Principal Component ‎Segregation Method [Volume 10, Issue 1, 2018, Pages 75-94]
  • Principle based Accounting Approach for using Accounting Standards [Volume 8, Issue 1, 2016, Pages 1-18]
  • Prior Restated Financial Statements: an Empirical and Descriptive Study of the Frequency and Importance [Volume 5, Issue 1, 2013, Pages 67-86]
  • Prior Effects Unintended Effects of Iran Accounting Standards Revision (in line with Standards Objectives) [Volume 13, Issue 1, 2021, Pages 1-24]
  • Prior Period Adjustment Investigating the Relationship between Restatement Financial Statements and Growth of Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 1-20]
  • Prior-period Adjustments Restated Financial Statements: an Empirical and Descriptive Study of the Frequency and Importance [Volume 5, Issue 1, 2013, Pages 67-86]
  • Private Information Earnings Quarterly Announcement and Stock Liquidity [Volume 2, Issue 4, 2010, Pages 145-158]
  • Probability of informed trading (PIN) The Effect of Calendar Anomaly of Religious Time on Use of Private Information in Stock Trading [Volume 7, Issue 2, 2015, Pages 16-1]
  • Product Market Competition The Relationship between Product Market Competition and Earnings Management [Volume 6, Issue 4, 2014, Pages 73-88]
  • Product Market Competition The impact of corporate governance quality on disclosure quality with emphasis on moderating role of product market competition in firms listed on the Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 97-118]
  • Product Market Competition Studying the Mediating Effect of Earning Predictability on the Relationship Between Product Market Competition and Stock Returns [Volume 9, Issue 4, 2017, Pages 103-121]
  • Product Market Competition Financial Constraints and Product Market Competition: The Mediating Role of Product Pricing across Business Cycles. [Volume 11, Issue 1, 2019, Pages 23-40]
  • Product Market Competition 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]
  • Product Market Power The Impact of Tax Avoidance on the Relationship between Product Market Power with Returns and Stock Price Informative [Volume 8, Issue 1, 2016, Pages 19-38]
  • Product Price Financial Constraints and Product Market Competition: The Mediating Role of Product Pricing across Business Cycles. [Volume 11, Issue 1, 2019, Pages 23-40]
  • Professional Ethics 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]
  • Professional Ethics of Accounting Studying the Interaction of Constructs of the Model of Sustainable Development Professional Accounting Ethics Via DEMATEL Technique [Volume 9, Issue 2, 2017, Pages 71-90]
  • Professional Experience The effect of cost behavior perception and professional experience on cost prediction: An Explanation of Brunswick`s lens model [Volume 9, Issue 4, 2017, Pages 1-16]
  • Professional Investors’ Judgments Investigating the Effect of the Quality of Business Nature Disclosure and Financial Performance on the Professional Investors’ Judgments [Volume 11, Issue 3, 2019, Pages 51-70]
  • Profitability Life Cycle Impact on the Relationship between Firm Growth and Profitability: Evidence from Tehran Stock Exchange [Volume 7, Issue 2, 2015, Pages 108-93]
  • Profitability Business Cycles Effect on Relationship between Financial Leverage and Profitability [Volume 9, Issue 3, 2017, Pages 49-66]
  • Profitability The Effect of Profitability Skewness on Stock Return Prediction-Study Case: The Tehran Stock Exchange Listed Companies. [Volume 10, Issue 3, 2018, Pages 69-86]
  • Profit Forecast Accuracy The importance of the internal information environment for tax avoidance in the companies listed in Tehran Stock Exchange [Volume 8, Issue 4, 2016, Pages 17-36]
  • Profit News Analyzing the Effects of Investors' Sentiments on the Reaction to the Profit News of Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 1, 2022, Pages 1-20]
  • Property Rights Legal Analysis of Earnings Management in Tehran Stock Exchange Listed Companies Using GMM Method [Volume 12, Issue 1, 2020, Pages 83-102]
  • Psychological Distance Investigation of the influence of financial reports language structure on willingness to invest [Volume 8, Issue 4, 2016, Pages 55-76]
  • Public Sector Presenting an Integrated Model of Demetel Method and Fuzzy Hierarchical Analysis Process to Identify and Prioritize the Factors Affecting the Quality of Financial information in the Public Sector Based on the Grounded Theory Approach [Volume 14, Issue 3, 2022, Pages 27-58]
  • Public Sector Accounting Standards A model for Implementation of Audit Organization’s accounting standards in the public sector institutions of the Islamic Republic of Iran [Volume 10, Issue 4, 2018, Pages 1-20]

Q

  • Quality Audit Investigation of the Costs Sticky Behavior and its impact on Audit Quality [Volume 8, Issue 3, 2016, Pages 77-100]
  • Quality Characteristics of Information International Financial Reporting Standards (IFRS) and Quality of Financial Reporting [Volume 12, Issue 4, 2020, Pages 59-78]
  • Quality of Accounting Information The Effect of Iranian Accounting Standard on Conservatism of Accounting Information [Volume 6, Issue 3, 2014, Pages 37-50]
  • Quality of Corporate Social Responsibility Report Industry Competition and Corporate Social Responsibility Reporting [Volume 14, Issue 4, 2022, Pages 59-82]
  • Quality of Financial Reporting Effective Factors on Speed of Financial Reporting in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 89-108]
  • Quality of Financial Reporting Assessment of the Influence of Critical Accounting Disclosure Policy on the Criteria of Evaluation of the Performance and Quality of Financial Reporting [Volume 5, Issue 2, 2013, Pages 73-92]

R

  • Ramadan The Effect of Calendar Anomaly of Religious Time on Use of Private Information in Stock Trading [Volume 7, Issue 2, 2015, Pages 16-1]
  • Random Forest Classifier The Usefulness of Random Forest Classifier and Relief Features Selection in Financial Distress Prediction: Empirical Evidence of Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 1-24]
  • Reaction of I nvestors The Investigating Reaction of Investors to the Aspect Persistence of Accruals [Volume 2, Issue 3, 2010, Pages 31-48]
  • Readability of financial reporting Moderating Effect of Earning Quality and Audit Quality on the Relationship between Readability of Financial Reporting and Cost of Financing in Firms Listed in Tehran Stock Exchange [(Articles in Press)]
  • Real Activities Manipulation Trade-off between Real Earnings Manipulation and Discretionary Accruals Manipulation [Volume 4, Issue 2, 2012, Pages 19-40]
  • Real Earning Management (REM) The Effect of Real Earning Management on Going-the Concern Audit Opinions in Financially Distressed Firms [Volume 14, Issue 1, 2022, Pages 37-60]
  • Real earnings management Earning quality in Failed Firms [Volume 4, Issue 1, 2012, Pages 1-16]
  • Real earnings management Real and Accounting Earnings Management and the Level of Conservatism in Successful and Unsuccessful Firms [Volume 5, Issue 3, 2013, Pages 19-40]
  • Real earnings management On The Relation between Information Asymmetry and Real Earnings Management in Listed Companies on Tehran Stock Exchange [Volume 5, Issue 4, 2013, Pages 1-12]
  • Real earnings management Financial Statements Comparability and Real Earnings Management [Volume 9, Issue 3, 2017, Pages 33-48]
  • Real earnings management The Relationship between Earnings Management Patterns with Investors’ Sentiment [Volume 12, Issue 3, 2020, Pages 45-62]
  • Real earnings management Investigating the relationship between profit management and the composition of the board of directors with profit continuity in companies listed on the Tehran Stock Exchange [Volume 14, Issue 4, 2022, Pages 137-158]
  • Real investment Analyzing the Effect of Financialization on Real Investment of Non-financial Corporations Listed in the Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 51-66]
  • Real Options The Systematic Risk Determinants in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 125-142]
  • Real shareholder Effect of Shareholders’ Structure on Stock Liquidity with an Emphasis on the Role of Financial Constraints [Volume 13, Issue 4, 2021, Pages 67-92]
  • Related party transactions Investigating the effect of corporate social responsibility on the relationship between related party transactionsand Firm value [Volume 13, Issue 2, 2021, Pages 19-32]
  • Relief Features Selection method The Usefulness of Random Forest Classifier and Relief Features Selection in Financial Distress Prediction: Empirical Evidence of Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 1-24]
  • Reporting Quality Financial Reporting Quality and Investment Inefficiency [Volume 2, Issue 4, 2010, Pages 1-20]
  • Report to Audit Committee The Effect of Internal Audit Performance on Reducing Perceived Risk [Volume 14, Issue 4, 2022, Pages 1-28]
  • Research and Development Cost 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]
  • Residual income Relationship between Earning Growth and Stock Returns by Using Residual Income in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 45-56]
  • Restatement Restated Financial Statements: an Empirical and Descriptive Study of the Frequency and Importance [Volume 5, Issue 1, 2013, Pages 67-86]
  • Restatement Audit Committee Characteristics and Financial Restatements [Volume 9, Issue 3, 2017, Pages 1-16]
  • Restrictions and Costs Trade-off between Real Earnings Manipulation and Discretionary Accruals Manipulation [Volume 4, Issue 2, 2012, Pages 19-40]
  • Restrictions of financing The Influence of Investment on Working Capital, Considering Restrictions of Financing on Cash Flow [Volume 6, Issue 2, 2014, Pages 45-60]
  • Retained Equity to Total Equity Identification Effective Factors on Dividend by Logit Model [Volume 3, Issue 1, 2011, Pages 21-38]
  • Return The Comparative Assessment of Data Mining Methods Effectiveness to Forecasting Return and Risk of Stock in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 57-76]
  • Return On Asset Identification Effective Factors on Dividend by Logit Model [Volume 3, Issue 1, 2011, Pages 21-38]
  • Return on Equity Survey of Relationship between Income Smoothing and Stock Price and Financial Ratios [Volume 3, Issue 2, 2011, Pages 33-50]
  • Return on Stock The Effect of Accruals Reliability on Return on Stock [Volume 4, Issue 2, 2012, Pages 83-100]
  • Risk The Impact of Competitive Strategies on Stability of Financial Performance and Risk [Volume 7, Issue 3, 2015, Pages 90-75]
  • Risk The mechanism of how social responsibility, risk and corporate governance affect cash holdings [Volume 10, Issue 4, 2018, Pages 59-78]
  • Risk 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]
  • Risk Disclosure Tone 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]
  • Risk Measures Life Cycle Effect on the Value Relevance of Risk Measures and Performance Measures [Volume 2, Issue 3, 2010, Pages 49-64]
  • Risk Sentiment Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach [Volume 14, Issue 3, 2022, Pages 149-182]
  • Risk taking 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 149-166]
  • Risk taking behavior Risk taking behavior over firm's life cycle and its relation with financial performance using generalized method of moments (GMM) [Volume 10, Issue 1, 2018, Pages 1-18]
  • ROA An Investigation of the Determinants of Working Capital Management in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 15-26]
  • ROA Test of the Free Cash Flow Theory andCreditors Monitoring by Using the Three-Stage Least Squares System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 17-44]
  • Rule based Accounting Approach for using Accounting Standards [Volume 8, Issue 1, 2016, Pages 1-18]

S

  • Sales Changes Sensitivity of Accruals and its Components to the Operating Asymmetry caused by Sales Changes [Volume 12, Issue 3, 2020, Pages 63-82]
  • Sales Growth and Sustainable Growth Investigating the Relationship between Restatement Financial Statements and Growth of Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 1-20]
  • Sensitivity of Cash flow The Influence of Investment on Working Capital, Considering Restrictions of Financing on Cash Flow [Volume 6, Issue 2, 2014, Pages 45-60]
  • Shareholder Competition Intensity 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]
  • Share of Government Owners 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]
  • Short term changes in earning Investigating the Relationship between Changes in Inventory, Profitability and Value of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 1-18]
  • Simultaneous Equations system The Effect of Coiffing Standards and Accounting Regulation on Bilateral Relationship between Level of Disclosure، Operational Performance and Market Valuation in the Firms Listed in Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 65-84]
  • Simultaneous Equation System The Relationship between the Unreadability of Financial Reports and Tax Aggressiveness via Simultaneous Equation System [Volume 11, Issue 1, 2019, Pages 41-54]
  • Simultaneous Model A Study of Simultaneous Relationship between Free Cash Flow, Dividend and Debt Policy of Listed Companies in the Tehran Stock Exchange (TSE) [Volume 7, Issue 2, 2015, Pages 92-73]
  • Size Study of the Effects of Liquidity Risk and other Effective Factors on Cross-Sectional Returns in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 113-124]
  • Size-Adjusted Future Stock Return Investigating Behavioral and Rational Expectations Views in Describing the Accruals Anomaly [Volume 6, Issue 4, 2014, Pages 37-54]
  • Skewness The Effect of Profitability Skewness on Stock Return Prediction-Study Case: The Tehran Stock Exchange Listed Companies. [Volume 10, Issue 3, 2018, Pages 69-86]
  • Social and Political Theory An Investigation of the Relationship between Ownership Concentration and Tax Aggressiveness [Volume 6, Issue 4, 2014, Pages 23-36]
  • Social cognition theory Investigating Factors Affecting the Unethical Pro-organizational Behaviors of Accountants: Social Exchange Theory and Social Cognition Theory [(Articles in Press)]
  • Social exchange theory Investigating Factors Affecting the Unethical Pro-organizational Behaviors of Accountants: Social Exchange Theory and Social Cognition Theory [(Articles in Press)]
  • Social Responsibility A Model for Impact of the Selected Dimensions of Corporate Social Responsibility on Avoidance and Tax Evasion [Volume 11, Issue 4, 2019, Pages 111-130]
  • Social Responsibility 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]
  • Social Responsibility 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]
  • Socioemotional Wealth Theory 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]
  • Sortino Measure Evaluating performance of mutual funds by measures based on post modern portfolio theory and the relationship between their rankings with measures based on modern portfolio theory [Volume 3, Issue 1, 2011, Pages 143-160]
  • Speed of Adjustment of Cash Holding The Effect of Family Ownership on Speed of Adjustment of Cash Holding: Evidence from Tehran Stock Exchange [Volume 9, Issue 4, 2017, Pages 61-82]
  • Stability of Dividend 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]
  • Stability of Performance The Impact of Competitive Strategies on Stability of Financial Performance and Risk [Volume 7, Issue 3, 2015, Pages 90-75]
  • Stakeholders Designing of Corporates’ Coherent Sustainability Reporting Model [Volume 11, Issue 4, 2019, Pages 23-44]
  • Stakeholders Auditing in the Digital Era: Fuzzy Delphi and Mabak Methods in Iran [(Articles in Press)]
  • Statement of cash flow "The Best Method of Presenting Cash flow Statement from Companies Financial Managers, Financial Managers of Mutual Funds and Creditors Point of View [Volume 5, Issue 4, 2013, Pages 91-104]
  • State ownership Highly-Valued Firms and Abnormal Earning items with emphasis on State Ownership [Volume 14, Issue 3, 2022, Pages 1-26]
  • State Space Model Analysis of Herd Behavior of Investors in Tehran Stock Exchange Using With State Space Model [Volume 2, Issue 2, 2010, Pages 49-60]
  • Stickiness 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]
  • Stickiness of Dividends The Effective of Cognitive Disorders CEO on Future Earnings Prospects Stickiness [Volume 11, Issue 3, 2019, Pages 71-96]
  • Stickiness of Future Earnings Prospects The Effective of Cognitive Disorders CEO on Future Earnings Prospects Stickiness [Volume 11, Issue 3, 2019, Pages 71-96]
  • Sticky Behavior of Expenses of Administrative and General and Selas Investigation of the Costs Sticky Behavior and its impact on Audit Quality [Volume 8, Issue 3, 2016, Pages 77-100]
  • Sticky Behavior of Goods Sold Investigation of the Costs Sticky Behavior and its impact on Audit Quality [Volume 8, Issue 3, 2016, Pages 77-100]
  • Sticky Behavior of other Operating Expenses Investigation of the Costs Sticky Behavior and its impact on Audit Quality [Volume 8, Issue 3, 2016, Pages 77-100]
  • Sticky Cost Asymmetric Timeliness of Earnings: Conservatism or Sticky Costs? [Volume 7, Issue 4, 2015, Pages 73-86]
  • Stock exchange Analysis of Herd Behavior of Investors in Tehran Stock Exchange Using With State Space Model [Volume 2, Issue 2, 2010, Pages 49-60]
  • Stock exchange Effective Factors on Speed of Financial Reporting in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 89-108]
  • Stock exchange 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]
  • Stock Liquidity The Role of the Accrual Management in the Stock Liquidity: Evidence from IRAN [Volume 2, Issue 3, 2010, Pages 101-116]
  • Stock Liquidity Investigating the Effects of Disclosure Quality on Stock Liquidity and Cost of Capital of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 3, 2011, Pages 55-74]
  • Stock Liquidity The Effect of Stock Liquidity on Stock Price Informativeness and Accruals-Based Earnings Management in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 4, 2015, Pages 39-56]
  • Stock Liquidity Effect of Shareholders’ Structure on Stock Liquidity with an Emphasis on the Role of Financial Constraints [Volume 13, Issue 4, 2021, Pages 67-92]
  • Stock market An Analysis Impact of Privatization on Stock Market Development in Iran [Volume 3, Issue 1, 2011, Pages 97-112]
  • Stock market price Survey of Relationship between Income Smoothing and Stock Price and Financial Ratios [Volume 3, Issue 2, 2011, Pages 33-50]
  • Stock Mispricing Agency Costs of Free Cash flow and Stock Mispricing in Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 85-100]
  • Stock Price Economic Value Added and Intellectual Capital Effects on Firms Stock Price [Volume 6, Issue 3, 2014, Pages 85-98]
  • Stock Price 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]
  • Stock Price Crashes Impact of Industry specialization on Auditors on the relationship between Accounting Conservatism and future Stock Price Crashes of listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2016, Pages 113-140]
  • Stock Price Crashes Impact of Corporate Governance Measures on Stock Price Crashes of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 3, 2016, Pages 19-42]
  • Stock price crash risk 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]
  • Stock Price Delay The Relationship between Stock Price Delay and Expected Return [Volume 7, Issue 1, 2015, Pages 17-36]
  • Stock Price Forecasting A Comparative Study of the Combination of Dual Price and Fundamental Momentums in Companies with Different Fundamental Levels for the Strategy of Winners and Losers of the Capital Market [Volume 14, Issue 1, 2022, Pages 61-80]
  • Stock Price Informative The Impact of Tax Avoidance on the Relationship between Product Market Power with Returns and Stock Price Informative [Volume 8, Issue 1, 2016, Pages 19-38]
  • Stock Price Informativeness The Effect of Stock Liquidity on Stock Price Informativeness and Accruals-Based Earnings Management in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 4, 2015, Pages 39-56]
  • Stock Prices Crash Risk‎ Effect of the Audit Committee on the Stock Prices Crash Risk: Looking ‎at the Ethical Voluntary Disclosure [Volume 10, Issue 1, 2018, Pages 95-110]
  • Stock Price Sensitivity to Earnings News The Effect of Stocks' Asks and Bids on Earnings Management [Volume 5, Issue 1, 2013, Pages 97-118]
  • Stock price synchronicity Stock Market Reaction to Abnormal Audit Fees [Volume 5, Issue 4, 2013, Pages 105-120]
  • Stock price synchronicity The Effect of Financial Statements Comparability on Stock Price Synchronicity [Volume 8, Issue 1, 2016, Pages 39-54]
  • Stock return Earning Quality Based on Corporate Investment Decisions within the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 113-124]
  • Stock return The association between stock return, earnings quality and magnitude of accruals with Accruals Quality [Volume 3, Issue 1, 2011, Pages 1-20]
  • Stock return Relationship between of Membership in Business Groups and Stock Return [Volume 6, Issue 4, 2014, Pages 89-108]
  • Stock return Asymmetric Timeliness of Earnings: Conservatism or Sticky Costs? [Volume 7, Issue 4, 2015, Pages 73-86]
  • Stock return Determination of Replacement or Supplemental Relationship to Explain Accruals Anomalies and Disclosure Quality in Tehran Stock Exchange [Volume 8, Issue 3, 2016, Pages 43-58]
  • Stock return Investigating the Relationship between Discretionary Accruals and Stock Return in Growth and Non-growth Companies in Tehran Securities Exchange [Volume 9, Issue 2, 2017, Pages 91-104]
  • Stock Returns Modeling and Forecasting Tehran Stock Exchange Return using ARFIMA and FIGARCH [Volume 2, Issue 4, 2010, Pages 173-186]
  • Stock Returns The Investigation of Free Float Change Effects on Stock Return in Tehran Stock Exchange (TSE) [Volume 3, Issue 3, 2011, Pages 95-112]
  • Stock Returns Relationship between Earning Growth and Stock Returns by Using Residual Income in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 45-56]
  • Stock Returns The Impact of Tax Avoidance on the Relationship between Product Market Power with Returns and Stock Price Informative [Volume 8, Issue 1, 2016, Pages 19-38]
  • Stock Returns Studying the Mediating Effect of Earning Predictability on the Relationship Between Product Market Competition and Stock Returns [Volume 9, Issue 4, 2017, Pages 103-121]
  • Stock Returns The Effect of Profitability Skewness on Stock Return Prediction-Study Case: The Tehran Stock Exchange Listed Companies. [Volume 10, Issue 3, 2018, Pages 69-86]
  • Stock Returns Synchronicity The effects of growth opportunities on the relation between Free Cash Flow and Stock Return Synchronicity of firms listed in Tehran Stock Exchange [Volume 8, Issue 3, 2016, Pages 59-76]
  • Stock Return Synchronicity 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]
  • Stock Return Volatility The Study of Relationship between Institutional Investors and Stock Returns Volatility [Volume 2, Issue 4, 2010, Pages 159-172]
  • Stock Return Volatility Identification Effective Factors on Dividend by Logit Model [Volume 3, Issue 1, 2011, Pages 21-38]
  • Stock Trading Cost The Effect of Disclosure Quality in Terms of Reliability and Timeliness on the Stock Trading Cost [Volume 10, Issue 2, 2018, Pages 107-134]
  • Structural capital Investigation of the Intellectual Capital Effects on Efficiency as a Measure of Business Performance [Volume 4, Issue 3, 2012, Pages 87-104]
  • Structural Equation Modeling Surveying the Effect of Corporate Governance in Reducing Agency Costs: A Structural Equation Modeling Approach [Volume 8, Issue 2, 2016, Pages 101-124]
  • Structural Equation Modeling The mechanism of how social responsibility, risk and corporate governance affect cash holdings [Volume 10, Issue 4, 2018, Pages 59-78]
  • Structural Equations. ‎ Determinants of Capital Structure and Moderating Role of Financial Distress; Structural Equations Modeling (SEM) Approach [Volume 10, Issue 2, 2018, Pages 23-44]
  • Subsequent Indirect Effects Unintended Effects of Iran Accounting Standards Revision (in line with Standards Objectives) [Volume 13, Issue 1, 2021, Pages 1-24]
  • Support Vector Regression (SVR) The evaluation accuracy of BBO and ICDE as Linear- evolutionary Algorithms and SVR and CART as Non-linear Algorithms to earnings management prediction [Volume 9, Issue 1, 2017, Pages 77-96]
  • Sustainability and Sustainable Development Designing of Corporates’ Coherent Sustainability Reporting Model [Volume 11, Issue 4, 2019, Pages 23-44]
  • Sustainability Dimensions A Framework for Identifying Material sustainability Criteria in the Exchange Industry Using Fuzzy AHP Method [Volume 14, Issue 2, 2022, Pages 27-62]
  • Sustainability Information Designing of Corporates’ Coherent Sustainability Reporting Model [Volume 11, Issue 4, 2019, Pages 23-44]
  • Sustainability Performance The Effect of Intellectual Capital on Sustainability Performance Reporting and Business Strategy [Volume 14, Issue 2, 2022, Pages 63-90]
  • Sustainability Reporting Designing of Corporates’ Coherent Sustainability Reporting Model [Volume 11, Issue 4, 2019, Pages 23-44]
  • Sustainability Reporting A Framework for Identifying Material sustainability Criteria in the Exchange Industry Using Fuzzy AHP Method [Volume 14, Issue 2, 2022, Pages 27-62]
  • Sustainable Development Model Studying the Interaction of Constructs of the Model of Sustainable Development Professional Accounting Ethics Via DEMATEL Technique [Volume 9, Issue 2, 2017, Pages 71-90]
  • Systematic literature review Evaluating weaknesses and approaches to improve budgeting in companies: A systematic literature review [Volume 15, Issue 2, 2023, Pages 93-118]

T

  • TAC hedge portfolio Capital Investments, Accruals, and Stock Returns [Volume 2, Issue 1, 2010, Pages 77-92]
  • Takeover Presenting a Prediction Model for Stock Targeting Through Block Trades [Volume 10, Issue 3, 2018, Pages 87-102]
  • Takeover Strategy The Impact of Takeover Strategy on the Distortion of Reported Earnings in Target Firms [Volume 13, Issue 4, 2021, Pages 1-22]
  • Target Firms The Impact of Takeover Strategy on the Distortion of Reported Earnings in Target Firms [Volume 13, Issue 4, 2021, Pages 1-22]
  • Target liquidity The Effective Factors in Cash Holdings Corporations in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 53-70]
  • Tax A Model for Impact of the Selected Dimensions of Corporate Social Responsibility on Avoidance and Tax Evasion [Volume 11, Issue 4, 2019, Pages 111-130]
  • Tax Aggression The Effect of CEO Power Measures on Tax Reduction Policies [Volume 12, Issue 2, 2020, Pages 47-70]
  • Tax Aggressiveness An Investigation of the Relationship between Ownership Concentration and Tax Aggressiveness [Volume 6, Issue 4, 2014, Pages 23-36]
  • Tax Aggressiveness The Relationship between the Unreadability of Financial Reports and Tax Aggressiveness via Simultaneous Equation System [Volume 11, Issue 1, 2019, Pages 41-54]
  • Tax Avoidance The Impact of Tax Avoidance on the Relationship between Product Market Power with Returns and Stock Price Informative [Volume 8, Issue 1, 2016, Pages 19-38]
  • Tax Avoidance The importance of the internal information environment for tax avoidance in the companies listed in Tehran Stock Exchange [Volume 8, Issue 4, 2016, Pages 17-36]
  • Tax Avoidance The relationship between business strategy and tax avoidance: The modifying role of financial experts on the audit committee [Volume 11, Issue 4, 2019, Pages 67-86]
  • Tax Avoidance 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]
  • Tax Avoidance A Model for Impact of the Selected Dimensions of Corporate Social Responsibility on Avoidance and Tax Evasion [Volume 11, Issue 4, 2019, Pages 111-130]
  • Tax Avoidance The Effect of CEO Power Measures on Tax Reduction Policies [Volume 12, Issue 2, 2020, Pages 47-70]
  • Tax Avoidance Financial Statement Comparability, Product Market Competition and Tax Avoidance [Volume 12, Issue 3, 2020, Pages 23-44]
  • Tax Avoidance 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]
  • Tax Avoidance 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]
  • Tax Avoidance The investigation of the relationship between tax avoidance and managerial empire-building considering corporate governance [Volume 15, Issue 1, 2023, Pages 21-48]
  • Tax Culture 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]
  • Tax Management The Effect of CEO Power Measures on Tax Reduction Policies [Volume 12, Issue 2, 2020, Pages 47-70]
  • Tax Planning 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]
  • Technical Analysis An Appraisal of the Merit of Candlestick Technical Trading Strategies in Tehran Stock Exchange [Volume 5, Issue 3, 2013, Pages 59-72]
  • Tehran Stock Exchanch (TSE) The Investigation of the Association between Accounting Fundamentals and Business Cycle in Tehran Stock Exchanch (TSE) [Volume 3, Issue 2, 2011, Pages 1-16]
  • Tehran Stock Exchange Investigating the Relationship between Changes in Inventory, Profitability and Value of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 1-18]
  • Tehran Stock Exchange Classifying Stocks of Listed Companies on Tehran Stock Exchange Using Fuzzy Cluster Analysis [Volume 4, Issue 3, 2012, Pages 105-128]
  • Tehran Stock Exchange Investigating the Impact of Ownership Concentration on the Dividend Payouts of the Listed Companies on the Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 61-74]
  • Tehran Stock Exchange Investigating of the Impact of Board Characteristics on Financial Restatement in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 55-70]
  • Tehran Stock Exchange The Role of Managerial Ability in Financial Distress Prediction [Volume 9, Issue 4, 2017, Pages 83-102]
  • Tehran Stock Exchange Financial Information Reliability and Agency Costs: Evidence from Tehran Stock Exchange [Volume 10, Issue 3, 2018, Pages 103-118]
  • Tehran Stock Exchange؛ Prediction؛ ARFIMA؛ FIGARCH؛ Stock returns؛ Tehran Stock Exchange Modeling and Forecasting Tehran Stock Exchange Return using ARFIMA and FIGARCH [Volume 2, Issue 4, 2010, Pages 173-186]
  • Tehran Stock Exchange (TSE) Determining the Optimum Capital Structure at Industrial Level by Using Data Envelopment Analysis (DEA)Case Study: Listed Companies in Tehran Stock Exchange (TSE) [Volume 1, Issue 1, 2010, Pages 33-52]
  • Tehran Stock Exchange (TSE) predicting of firms financial distress by use of linear discriminant function the model [Volume 2, Issue 1, 2010, Pages 33-46]
  • Tehran Stock Exchange (TSE) Market The Effect of Human Resource Accounting (Costing) Information on Construct of the Balanced Scorecard System of Listed Companies in the Tehran Stock Exchange (TSE) Market [Volume 2, Issue 4, 2010, Pages 21-44]
  • Terminal Value The Ability of Earnings and Operating Cash Flows in Explaining Ex-Post Intrinsic Value of Equity of Listed Companies in Tehran Stock Exchange [Volume 1, Issue 1, 2010, Pages 1-16]
  • Term Spread A comparison between the risk of growth and value stocks for the firms listed in the Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 67-88]
  • Text length index Financial reporting readability and the likelihood of fraudulent financial reporting [Volume 10, Issue 4, 2018, Pages 43-58]
  • The Detection of Manipulation of Earnings in Financial Statements Predicting The possibility Of Restatement Financial statements using Benish Model And Improving The Model Through Logit Regression And Genetic Algorithm [Volume 14, Issue 2, 2022, Pages 91-116]
  • Theories of Capital Structure Main Dividend Theories Test Stressing the Role of Institutional Shareholders in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 1-20]
  • Theory of stickiness cost Adjustment of conditional conservatism model with respect to the effects of Theory Cost Stickiness [Volume 9, Issue 2, 2017, Pages 45-70]
  • This paper is aimed to investigate the effect of business cycles on relationship between financial leverage and profitability. For this aim Business Cycles Effect on Relationship between Financial Leverage and Profitability [Volume 9, Issue 3, 2017, Pages 49-66]
  • Three Factors Model of Fama and French The Effect of Accruals Quality on Stock Risk Premium of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 13-28]
  • Time Lags The Investigating of Financial Variables in Predicting of Operating Cash Flows With Respect to Special Time Lags [Volume 2, Issue 3, 2010, Pages 87-100]
  • Tobit Regression Model The Impact of Excess Cash on Conservatism Influence on Dividend Payout [Volume 7, Issue 3, 2015, Pages 36-17]
  • TOPSIS Ranking Firms Based on the Performance Evaluation Criteria via Multiple Attribute TOPSIS Technique and Comparing Evaluation Criteria (Evidence from Companies Listed in Tehran Stock Exchange) [Volume 8, Issue 2, 2016, Pages 39-64]
  • Total Accruals The Evaluation of the Relationship Between the Informational Content of Accruals and Selected Financial Ratios with Stock Price of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 55-76]
  • Total Leverage The Role of Financial Inflexibility in Explaining Accrual Anomaly [Volume 12, Issue 2, 2020, Pages 23-46]
  • Trade Credit The Effect of Monetary Policy on the Relationship between Accounting Conservatism and Trade Credit in Listed Companies of Tehran Stock Exchange [Volume 8, Issue 3, 2016, Pages 1-18]
  • Trade Credit Operational Risk, Market Power, and Speed of Achieving Optimal Tread Credit [Volume 13, Issue 4, 2021, Pages 23-40]
  • Trade to trade return Measuring Abnormal Return in Trading Halt Condition [Volume 3, Issue 3, 2011, Pages 113-126]
  • Trading halt Measuring Abnormal Return in Trading Halt Condition [Volume 3, Issue 3, 2011, Pages 113-126]
  • Trading Volume Turnover Evaluating the Herding Effect on Idiosyncratic Volatility in the Industries of the Tehran Stock Exchange [Volume 13, Issue 2, 2021, Pages 57-77]
  • Traditional Accruals The Ability of Traditional and Relative (Percent) Accruals to Identify Undervalued Stocks [Volume 7, Issue 1, 2015, Pages 1-16]
  • Traditional criteria Ranking Firms Based on the Performance Evaluation Criteria via Multiple Attribute TOPSIS Technique and Comparing Evaluation Criteria (Evidence from Companies Listed in Tehran Stock Exchange) [Volume 8, Issue 2, 2016, Pages 39-64]
  • Transparency of Information and Crash Risk.‎ The Effect of Business Strategy and Overvalued Equities on Stock ‎Price Crash Risk [Volume 10, Issue 2, 2018, Pages 45-64]
  • Two-Stage Cross Sectional Regression The Effect of Accruals Quality on Stock Risk Premium of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 13-28]

U

  • Unbalanced Panel Data Financial Facilities Capacity in Tehran Stock Exchange Listed Companies [Volume 4, Issue 1, 2012, Pages 31-46]
  • Uncertain Conditions of Inflation The Comparison of Capital Assets Pricing Model (CAPM) and Capital Assets Pricing Model Under Inflation (CAPMUI) [Volume 2, Issue 4, 2010, Pages 109-124]
  • Unconditional Conservatism The Effect of Managerial Overconfidence on Conditional and Unconditional Conservatism [Volume 6, Issue 1, 2014, Pages 27-44]
  • Unconditional Conservatism Investigate of the Relation between Accounting Conservatism (Unconditional and Conditional) and Bankruptcy Risk [Volume 6, Issue 2, 2014, Pages 1-16]
  • Underinvestment Financial Reporting Quality and Investment Inefficiency [Volume 2, Issue 4, 2010, Pages 1-20]
  • Undervalued stocks The Ability of Traditional and Relative (Percent) Accruals to Identify Undervalued Stocks [Volume 7, Issue 1, 2015, Pages 1-16]
  • Unethical pro-organizational behaviors Investigating Factors Affecting the Unethical Pro-organizational Behaviors of Accountants: Social Exchange Theory and Social Cognition Theory [(Articles in Press)]
  • Unexpected Earnings Investigating the Relationship between the Default Risk and Earnings Response Coefficient, with an Emphasis on the Corporate Governance Characteristics in Tehran Stock Exchange listed Companies [Volume 8, Issue 4, 2016, Pages 93-114]
  • Unintended effects Unintended Effects of Iran Accounting Standards Revision (in line with Standards Objectives) [Volume 13, Issue 1, 2021, Pages 1-24]
  • Unintentional Herding Intentional or Unintentional Testing of Market Factor Beta Herding in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 87-96]
  • Unreadability of Financial Reports The Relationship between the Unreadability of Financial Reports and Tax Aggressiveness via Simultaneous Equation System [Volume 11, Issue 1, 2019, Pages 41-54]
  • Unrealized Intended Effects Unintended Effects of Iran Accounting Standards Revision (in line with Standards Objectives) [Volume 13, Issue 1, 2021, Pages 1-24]
  • Unweighted Index The Association between the Firm-Specific Characteristics and Corporate Voluntary Disclosure: (Evidence from Iran) [Volume 8, Issue 2, 2016, Pages 25-38]
  • Upside Potential Ratio Evaluating performance of mutual funds by measures based on post modern portfolio theory and the relationship between their rankings with measures based on modern portfolio theory [Volume 3, Issue 1, 2011, Pages 143-160]
  • Usefulness of financial reporting Presenting the utility of consolidated financial reporting using structural equations [Volume 14, Issue 3, 2022, Pages 59-84]

V

  • Value Investment strategy based on value-growth migration In Tehran Stock Exchange (1377-1386) [Volume 2, Issue 1, 2010, Pages 1-16]
  • Value Investment strategy based on value-growth migration [Volume 2, Issue 1, 2010, Pages 17-32]
  • Value Added Intellectual Capital Investigating the Behavioral Impact of Intellectual Capital on Financial Flexibility [Volume 6, Issue 3, 2014, Pages 67-84]
  • Value of cash holding The Effect of Institutional Shareholders on the Relationship between Accounting Conservatism and the Value of Cash Holding [Volume 11, Issue 1, 2019, Pages 81-100]
  • Value of the firm Investigating the Relationship between Changes in Inventory, Profitability and Value of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 1-18]
  • Value Premium The Study of Investors Overreaction Error Role in Occurrence of Value Premium in Iran Capital Market [Volume 5, Issue 4, 2013, Pages 13-34]
  • Value Stocks Classifying Stocks of Listed Companies on Tehran Stock Exchange Using Fuzzy Cluster Analysis [Volume 4, Issue 3, 2012, Pages 105-128]
  • Value Stocks The Study of Investors Overreaction Error Role in Occurrence of Value Premium in Iran Capital Market [Volume 5, Issue 4, 2013, Pages 13-34]
  • Variability Fundemental Analysis Strategy and Abnormal Return [Volume 3, Issue 3, 2011, Pages 19-38]
  • Verifiable Net Income Proposing an Optimal Model ofTax Calculation Basis [Volume 13, Issue 2, 2021, Pages 1-18]
  • Verifiable Revenue Verifiable Expenses Proposing an Optimal Model ofTax Calculation Basis [Volume 13, Issue 2, 2021, Pages 1-18]
  • Voluntary Disclosure The Association between Management Earnings Forecast Errors and Accruals [Volume 3, Issue 2, 2011, Pages 63-78]
  • Voluntary Disclosure The Association between the Firm-Specific Characteristics and Corporate Voluntary Disclosure: (Evidence from Iran) [Volume 8, Issue 2, 2016, Pages 25-38]

W

  • Working Capital Working Capital, Corporate Performance and Financial Constraints: Evidence from Listed Firms in Tehran Stock Exchange [Volume 8, Issue 4, 2016, Pages 1-16]
  • Working Capital Accruals The Association between Management Earnings Forecast Errors and Accruals [Volume 3, Issue 2, 2011, Pages 63-78]
  • Working capital management An Investigation of the Determinants of Working Capital Management in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 15-26]
  • Working capital management Test of the Free Cash Flow Theory andCreditors Monitoring by Using the Three-Stage Least Squares System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 17-44]
  • Working capital management The Influence of Investment on Working Capital, Considering Restrictions of Financing on Cash Flow [Volume 6, Issue 2, 2014, Pages 45-60]
  • Work-Life Balance Why Female Accountants Prefer to Change their Job in Zahedan [Volume 8, Issue 4, 2016, Pages 77-92]