Keyword Index

A

  • 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]
  • 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 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 65-88]
  • 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]
  • 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 141-157]

B

  • 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]
  • Budgeting Evaluating weaknesses and approaches to improve budgeting in companies: A systematic literature review [Volume 15, Issue 2, 2023, Pages 89-112]
  • 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

  • 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]
  • 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 113-140]
  • 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]
  • 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]
  • 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]

D

  • 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]

E

  • 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]
  • 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]

F

  • 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 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]

G

  • 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]

I

  • 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 65-88]
  • 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 113-140]
  • 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]

K

  • 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]
  • 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

  • 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]

M

  • 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]
  • 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]
  • 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]

N

  • 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]

P

  • 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]

R

  • 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 141-157]

S

  • 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]
  • 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]
  • 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]
  • Systematic literature review Evaluating weaknesses and approaches to improve budgeting in companies: A systematic literature review [Volume 15, Issue 2, 2023, Pages 89-112]

T

  • 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]