Keyword Index

A

  • 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]
  • 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]
  • 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]

B

  • 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]
  • 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]

C

  • CEO Power The Effect of CEO Power on Relationship between Management Transactions and Financial Reporting Quality [Volume 13, Issue 1, 2021, Pages 87-108]
  • Commodity Exchange Evaluating the Efficiency of Future Coin Contracts in Iran [Volume 13, Issue 3, 2021, Pages 65-88]
  • 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]
  • 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]
  • 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 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]

D

  • 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]
  • 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]
  • 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]
  • 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]

E

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

F

  • 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]
  • Financial Market Evaluating the Efficiency of Future Coin Contracts in Iran [Volume 13, Issue 3, 2021, Pages 65-88]
  • Financial ratios Assessing Efficiency Using Data Envelopment Analysis Method and its Relation to Financial Ratios [Volume 13, Issue 3, 2021, Pages 89-110]
  • 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 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]
  • 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]
  • 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]
  • Futures Market Evaluating the Efficiency of Future Coin Contracts in Iran [Volume 13, Issue 3, 2021, Pages 65-88]
  • 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]

G

  • 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]

H

  • 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]

I

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

M

  • 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]
  • Management Transactions The Effect of CEO Power on Relationship between Management Transactions and Financial Reporting Quality [Volume 13, Issue 1, 2021, Pages 87-108]
  • Market Power Operational Risk, Market Power, and Speed of Achieving Optimal Tread Credit [Volume 13, Issue 4, 2021, Pages 23-40]
  • 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]
  • Mean reversion Operational Risk, Market Power, and Speed of Achieving Optimal Tread Credit [Volume 13, Issue 4, 2021, Pages 23-40]

O

  • 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 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]
  • 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]

P

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

R

  • 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]
  • 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]

S

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

T

  • 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]
  • 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 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]
  • Trade Credit Operational Risk, Market Power, and Speed of Achieving Optimal Tread Credit [Volume 13, Issue 4, 2021, Pages 23-40]
  • 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]

U

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

V