Keyword Index

A

  • 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]
  • Accrual anomaly The Role of Financial Inflexibility in Explaining Accrual Anomaly [Volume 12, Issue 2, 2020, Pages 23-46]
  • 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]
  • Accruals Sensitivity of Accruals and its Components to the Operating Asymmetry caused by Sales Changes [Volume 12, Issue 3, 2020, Pages 63-82]
  • Actual Earning Management Investigation of the Role of Competitors’ Performance in Earning Management [Volume 12, Issue 4, 2020, Pages 1-18]
  • 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]
  • AHP A framework for Corporate Social Responsibility Disclosure Rating [Volume 12, Issue 1, 2020, Pages 103-124]
  • 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]
  • 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]

B

  • 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]

C

  • 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 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]
  • 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]
  • CEO's Power The Effect of CEO Power Measures on Tax Reduction Policies [Volume 12, Issue 2, 2020, Pages 47-70]
  • 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]
  • Conditional Conservatism Sensitivity of Accruals and its Components to the Operating Asymmetry caused by Sales Changes [Volume 12, Issue 3, 2020, Pages 63-82]
  • 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]
  • 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]
  • 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]
  • 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]
  • CSR A framework for Corporate Social Responsibility Disclosure Rating [Volume 12, Issue 1, 2020, Pages 103-124]

D

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

E

  • Earnings management Legal Analysis of Earnings Management in Tehran Stock Exchange Listed Companies Using GMM Method [Volume 12, Issue 1, 2020, Pages 83-102]

F

  • Financial Constraint The Role of Financial Inflexibility in Explaining Accrual Anomaly [Volume 12, Issue 2, 2020, Pages 23-46]
  • 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 reporting quality International Financial Reporting Standards (IFRS) and Quality of Financial Reporting [Volume 12, Issue 4, 2020, Pages 59-78]
  • 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 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 Statement Comparability Financial Statement Comparability, Product Market Competition and Tax Avoidance [Volume 12, Issue 3, 2020, Pages 23-44]
  • 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 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]
  • 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

  • GMM Legal Analysis of Earnings Management in Tehran Stock Exchange Listed Companies Using GMM Method [Volume 12, Issue 1, 2020, Pages 83-102]
  • 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]

I

  • 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]
  • 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]
  • 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 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]
  • 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]
  • 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 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]
  • International Financial Reporting Standards International Financial Reporting Standards (IFRS) and Quality of Financial Reporting [Volume 12, Issue 4, 2020, Pages 59-78]
  • Investment Irreversibility The Role of Financial Inflexibility in Explaining Accrual Anomaly [Volume 12, Issue 2, 2020, Pages 23-46]
  • Investor’s Sentiment The Relationship between Earnings Management Patterns with Investors’ Sentiment [Volume 12, Issue 3, 2020, Pages 45-62]

L

  • Legal Analysis Legal Analysis of Earnings Management in Tehran Stock Exchange Listed Companies Using GMM Method [Volume 12, Issue 1, 2020, Pages 83-102]

M

  • 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]
  • Market competition Financial Statement Comparability, Product Market Competition and Tax Avoidance [Volume 12, Issue 3, 2020, Pages 23-44]
  • 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]
  • 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]
  • 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]

N

  • 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-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

  • Operating Asymmetry Sensitivity of Accruals and its Components to the Operating Asymmetry caused by Sales Changes [Volume 12, Issue 3, 2020, Pages 63-82]

P

  • 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]
  • 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]
  • Property Rights Legal Analysis of Earnings Management in Tehran Stock Exchange Listed Companies Using GMM Method [Volume 12, Issue 1, 2020, Pages 83-102]

Q

R

  • Real earnings management The Relationship between Earnings Management Patterns with Investors’ Sentiment [Volume 12, Issue 3, 2020, Pages 45-62]
  • 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]
  • 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]

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]
  • 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]

T

  • Tax Aggression The Effect of CEO Power Measures on Tax Reduction Policies [Volume 12, Issue 2, 2020, Pages 47-70]
  • 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 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 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]
  • Total Leverage The Role of Financial Inflexibility in Explaining Accrual Anomaly [Volume 12, Issue 2, 2020, Pages 23-46]