Keyword Index

A

  • Accounting Earnings A Comparative Study of Cash Flow Forecasting with Cash and Accrual Items: Evidence from Cross-Sectional Heterogeneity and Transitory Items [Volume 16, Issue 3, 2024, Pages 31-60]
  • Accruals A Comparative Study of Cash Flow Forecasting with Cash and Accrual Items: Evidence from Cross-Sectional Heterogeneity and Transitory Items [Volume 16, Issue 3, 2024, Pages 31-60]
  • Accruals earnings management Corporate Governance Code and Earnings Management [Volume 16, Issue 1, 2024, Pages 1-26]
  • Accruals earnings management Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods [Volume 16, Issue 2, 2024, Pages 53-88]

B

C

  • Cash flow statement The Pathology of Insistence on Indirect Disclosure of Operating Cash Flows [Volume 16, Issue 2, 2024, Pages 119-140]
  • CEO's Power Competition in the product market, CEO's power, and readability of financial reports [Volume 16, Issue 2, 2024, Pages 25-52]
  • Cognitive Dissonance Cognitive Dissonance in Investors' Reactions to Earnings News: The Moderating Role of Liquidity, Financial Reporting Credibility, and Earnings Sustainability [Volume 16, Issue 4, 2024, Pages 27-40]
  • Comparability of Financial Statements The Impact of Managerial Overconfidence on Expenses Classification Shifting: The Moderating Role of Comparability of Financial Statements [Volume 16, Issue 1, 2024, Pages 109-130]
  • Competition in the Product Market Competition in the product market, CEO's power, and readability of financial reports [Volume 16, Issue 2, 2024, Pages 25-52]
  • Competitive Values Framework The Impact of Corporate Culture on Financial Reporting Quality: A Textual Analysis Approach [Volume 16, Issue 3, 2024, Pages 115-148]
  • Composite Liquidity Investigating the Mediating Effect of Credit Rating on the Relationship between Corporate Governance Quality and Stock Liquidity based on the Composite Liquidity Approach [Volume 16, Issue 1, 2024, Pages 27-50]
  • Corporate culture The Impact of Corporate Culture on Financial Reporting Quality: A Textual Analysis Approach [Volume 16, Issue 3, 2024, Pages 115-148]
  • Corporate governance code Corporate Governance Code and Earnings Management [Volume 16, Issue 1, 2024, Pages 1-26]
  • Corporate performance The Insurance-Like Effect of CSR on Corporate Performance Against JCPOA. A Difference-in-Difference Approach [Volume 16, Issue 2, 2024, Pages 1-24]
  • Corporate Social Responsibility The Mediating Role of Corporate Social Responsibility in the Association Between Institutional Cross-Ownership and Firm Productivity [Volume 16, Issue 3, 2024, Pages 61-88]
  • Cost stickiness The Effect of Sustainable Management and Environmental Stability on Relationship Between Cost Stickiness with Investment Efficiency and Firms Profit Transparency [Volume 16, Issue 3, 2024, Pages 1-30]
  • Credit Rating Investigating the Mediating Effect of Credit Rating on the Relationship between Corporate Governance Quality and Stock Liquidity based on the Composite Liquidity Approach [Volume 16, Issue 1, 2024, Pages 27-50]
  • Cross-Sectional Heterogeneity A Comparative Study of Cash Flow Forecasting with Cash and Accrual Items: Evidence from Cross-Sectional Heterogeneity and Transitory Items [Volume 16, Issue 3, 2024, Pages 31-60]

D

  • Direct method The Pathology of Insistence on Indirect Disclosure of Operating Cash Flows [Volume 16, Issue 2, 2024, Pages 119-140]
  • Dividend Stickiness The Relationship between Managers’ Overconfidence and Dividend Stickiness: The Moderating Role of Catering Incentives [Volume 16, Issue 1, 2024, Pages 87-108]

E

  • Earnings Management Forecast Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods [Volume 16, Issue 2, 2024, Pages 53-88]
  • Emerging Markets The Impact of Retail Investors' Attention on Stock Liquidity over Different Time Horizons [Volume 16, Issue 4, 2024, Pages 1-14]
  • Environmental Stability The Effect of Sustainable Management and Environmental Stability on Relationship Between Cost Stickiness with Investment Efficiency and Firms Profit Transparency [Volume 16, Issue 3, 2024, Pages 1-30]
  • Excess returns The Effect of Sustainability Premium on the Relationship Between Investor Sentiment Contagion and Excess Stock Returns in Companies Listed on the Tehran Stock Exchange [Volume 16, Issue 4, 2024, Pages 55-66]
  • Expenses Classification Shifting The Impact of Managerial Overconfidence on Expenses Classification Shifting: The Moderating Role of Comparability of Financial Statements [Volume 16, Issue 1, 2024, Pages 109-130]
  • External Financing Peer Effects in Corporate Disclosure Decisions Mohammad Hossein Safarzadeh*: Associate professor of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran. [Volume 16, Issue 1, 2024, Pages 51-86]

F

  • Feature Selection Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods [Volume 16, Issue 2, 2024, Pages 53-88]
  • Financial reporting quality The Impact of Corporate Culture on Financial Reporting Quality: A Textual Analysis Approach [Volume 16, Issue 3, 2024, Pages 115-148]

G

  • G41 Examining the Interactive Effect of Digital Transformation on Explaining the Relationship Between Managerial Overconfidence and Corporate Innovation [Volume 16, Issue 4, 2024, Pages 15-26]

I

  • Information Disclosure Peer Effects in Corporate Disclosure Decisions Mohammad Hossein Safarzadeh*: Associate professor of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran. [Volume 16, Issue 1, 2024, Pages 51-86]
  • Institutional Cross-ownership The Mediating Role of Corporate Social Responsibility in the Association Between Institutional Cross-Ownership and Firm Productivity [Volume 16, Issue 3, 2024, Pages 61-88]
  • Institutional Theory Organizational Culture and Stock Price Crash Risk [Volume 16, Issue 2, 2024, Pages 89-118]
  • Insurance-Like Effect of CSR The Insurance-Like Effect of CSR on Corporate Performance Against JCPOA. A Difference-in-Difference Approach [Volume 16, Issue 2, 2024, Pages 1-24]
  • Investment Efficiency The Effect of Sustainable Management and Environmental Stability on Relationship Between Cost Stickiness with Investment Efficiency and Firms Profit Transparency [Volume 16, Issue 3, 2024, Pages 1-30]
  • Investor Sentiment Cognitive Dissonance in Investors' Reactions to Earnings News: The Moderating Role of Liquidity, Financial Reporting Credibility, and Earnings Sustainability [Volume 16, Issue 4, 2024, Pages 27-40]
  • Investor Sentiment The Effect of Sustainability Premium on the Relationship Between Investor Sentiment Contagion and Excess Stock Returns in Companies Listed on the Tehran Stock Exchange [Volume 16, Issue 4, 2024, Pages 55-66]

J

  • JCPOA The Insurance-Like Effect of CSR on Corporate Performance Against JCPOA. A Difference-in-Difference Approach [Volume 16, Issue 2, 2024, Pages 1-24]

K

L

  • Logit Model The Relationship between Managers’ Overconfidence and Dividend Stickiness: The Moderating Role of Catering Incentives [Volume 16, Issue 1, 2024, Pages 87-108]

M

  • M10 Examining the Interactive Effect of Digital Transformation on Explaining the Relationship Between Managerial Overconfidence and Corporate Innovation [Volume 16, Issue 4, 2024, Pages 15-26]
  • Machine Learning Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods [Volume 16, Issue 2, 2024, Pages 53-88]
  • Managerial Opportunism Organizational Culture and Stock Price Crash Risk [Volume 16, Issue 2, 2024, Pages 89-118]
  • Managerial Overconfidence The Impact of Managerial Overconfidence on Expenses Classification Shifting: The Moderating Role of Comparability of Financial Statements [Volume 16, Issue 1, 2024, Pages 109-130]
  • Managers' Overconfidence The Relationship between Managers’ Overconfidence and Dividend Stickiness: The Moderating Role of Catering Incentives [Volume 16, Issue 1, 2024, Pages 87-108]
  • Market Efficiency The Impact of Retail Investors' Attention on Stock Liquidity over Different Time Horizons [Volume 16, Issue 4, 2024, Pages 1-14]

O

  • Operating Cash Flow A Comparative Study of Cash Flow Forecasting with Cash and Accrual Items: Evidence from Cross-Sectional Heterogeneity and Transitory Items [Volume 16, Issue 3, 2024, Pages 31-60]
  • Operating Cash Flows The Pathology of Insistence on Indirect Disclosure of Operating Cash Flows [Volume 16, Issue 2, 2024, Pages 119-140]
  • Organizational Culture Organizational Culture and Stock Price Crash Risk [Volume 16, Issue 2, 2024, Pages 89-118]

P

  • Peer The Effect of Cost Stickiness on Peer-Based Valuation in Tehran Stock Exchange [Volume 16, Issue 4, 2024, Pages 41-54]
  • Peer effects Peer Effects in Corporate Disclosure Decisions Mohammad Hossein Safarzadeh*: Associate professor of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran. [Volume 16, Issue 1, 2024, Pages 51-86]
  • Productivity The Mediating Role of Corporate Social Responsibility in the Association Between Institutional Cross-Ownership and Firm Productivity [Volume 16, Issue 3, 2024, Pages 61-88]
  • Profit Transparency The Effect of Sustainable Management and Environmental Stability on Relationship Between Cost Stickiness with Investment Efficiency and Firms Profit Transparency [Volume 16, Issue 3, 2024, Pages 1-30]

R

  • Readability of Financial Reports Competition in the product market, CEO's power, and readability of financial reports [Volume 16, Issue 2, 2024, Pages 25-52]
  • Real earnings management Corporate Governance Code and Earnings Management [Volume 16, Issue 1, 2024, Pages 1-26]
  • Real earnings management Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods [Volume 16, Issue 2, 2024, Pages 53-88]
  • Retail Investors' attention The Impact of Retail Investors' Attention on Stock Liquidity over Different Time Horizons [Volume 16, Issue 4, 2024, Pages 1-14]

S

  • Sentiment contagion The Effect of Sustainability Premium on the Relationship Between Investor Sentiment Contagion and Excess Stock Returns in Companies Listed on the Tehran Stock Exchange [Volume 16, Issue 4, 2024, Pages 55-66]
  • Stock Liquidity Investigating the Mediating Effect of Credit Rating on the Relationship between Corporate Governance Quality and Stock Liquidity based on the Composite Liquidity Approach [Volume 16, Issue 1, 2024, Pages 27-50]
  • Stock Liquidity The Impact of Retail Investors' Attention on Stock Liquidity over Different Time Horizons [Volume 16, Issue 4, 2024, Pages 1-14]
  • Stock Liquidity Cognitive Dissonance in Investors' Reactions to Earnings News: The Moderating Role of Liquidity, Financial Reporting Credibility, and Earnings Sustainability [Volume 16, Issue 4, 2024, Pages 27-40]
  • Stock Price Crash Risk.   Organizational Culture and Stock Price Crash Risk [Volume 16, Issue 2, 2024, Pages 89-118]
  • Sustainability premium The Effect of Sustainability Premium on the Relationship Between Investor Sentiment Contagion and Excess Stock Returns in Companies Listed on the Tehran Stock Exchange [Volume 16, Issue 4, 2024, Pages 55-66]
  • Sustainable Management The Effect of Sustainable Management and Environmental Stability on Relationship Between Cost Stickiness with Investment Efficiency and Firms Profit Transparency [Volume 16, Issue 3, 2024, Pages 1-30]

T

  • Tehran Securities Exchange A Comparative Study of Cash Flow Forecasting with Cash and Accrual Items: Evidence from Cross-Sectional Heterogeneity and Transitory Items [Volume 16, Issue 3, 2024, Pages 31-60]

W

  • Working Capital Accruals Exploring Reversible and Renewable Dynamics in the Time Series Structure of Accruals [Volume 16, Issue 3, 2024, Pages 89-114]