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]
  • 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]
  • 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]
  • Annual Reports Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach [Volume 14, Issue 3, 2022, Pages 149-182]
  • 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 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'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]

B

  • 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]
  • 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]
  • Business Strategy The Effect of Intellectual Capital on Sustainability Performance Reporting and Business Strategy [Volume 14, Issue 2, 2022, Pages 63-90]

C

  • 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 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • Consolidated Financial Statements Presenting the utility of consolidated financial reporting using structural equations [Volume 14, Issue 3, 2022, Pages 59-84]
  • 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]
  • 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 social responsibility reporting Industry Competition and Corporate Social Responsibility Reporting [Volume 14, Issue 4, 2022, Pages 59-82]

D

  • Data Analysis Spira Analyzing the users` expectations gap of financial reporting information [Volume 14, Issue 4, 2022, Pages 29-58]
  • 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]
  • Discretionary accruals High Valuation, Discretionary Accruals, Governmental Ownership, Listed Companies [Volume 14, Issue 2, 2022, Pages 117-152]
  • Dividends The Effect of Corporate Governance on the Firms` Financial Performance Using Meta-Analysis Approach [Volume 14, Issue 2, 2022, Pages 153-178]
  • 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

  • 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]
  • 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]
  • 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]
  • 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]

F

  • 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 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 Reporting Analyzing the users` expectations gap of financial reporting information [Volume 14, Issue 4, 2022, Pages 29-58]
  • 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]
  • 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 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]

G

  • 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]
  • 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 Real Earning Management on Going-the Concern Audit Opinions in Financially Distressed Firms [Volume 14, Issue 1, 2022, Pages 37-60]
  • Governmental Ownership High Valuation, Discretionary Accruals, Governmental Ownership, Listed Companies [Volume 14, Issue 2, 2022, Pages 117-152]
  • 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]

H

  • Herfindahl-Hirschman index Industry Competition and Corporate Social Responsibility Reporting [Volume 14, Issue 4, 2022, Pages 59-82]
  • 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]

I

  • 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]
  • Industry competition Industry Competition and Corporate Social Responsibility Reporting [Volume 14, Issue 4, 2022, Pages 59-82]
  • 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]
  • Internal Audit Performance The Effect of Internal Audit Performance on Reducing Perceived Risk [Volume 14, Issue 4, 2022, Pages 1-28]
  • Internal Control System Identifying the Weaknesses of the Internal Control System of Iranian Banks [Volume 14, Issue 1, 2022, Pages 81-108]
  • Investment The Effect of Corporate Governance on the Firms` Financial Performance Using Meta-Analysis Approach [Volume 14, Issue 2, 2022, Pages 153-178]

L

  • 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]

M

  • Management Training Ground The Effect of Internal Audit Performance on Reducing Perceived Risk [Volume 14, Issue 4, 2022, Pages 1-28]
  • 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]
  • 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]

O

  • Operational Audit Report Identifying the Weaknesses of the Internal Control System of Iranian Banks [Volume 14, Issue 1, 2022, Pages 81-108]

P

  • 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]
  • 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]
  • 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]

Q

R

  • 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 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]
  • Report to Audit Committee The Effect of Internal Audit Performance on Reducing Perceived Risk [Volume 14, Issue 4, 2022, Pages 1-28]
  • Risk Sentiment Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach [Volume 14, Issue 3, 2022, Pages 149-182]

S

  • State ownership Highly-Valued Firms and Abnormal Earning items with emphasis on State Ownership [Volume 14, Issue 3, 2022, Pages 1-26]
  • 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]
  • 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 Performance The Effect of Intellectual Capital on Sustainability Performance Reporting and Business Strategy [Volume 14, Issue 2, 2022, Pages 63-90]
  • 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]

T

U