Journal of Accounting and Management Vision

Keyword Index

A

Ability to compare financial statements Relationship between comparability of financial statements and debt maturity structure [Volume 4, Issue 46, 2021, Pages 1-15]
Accounting Provide a practical ethical charter model for accounting decision making [Volume 4, Issue 54, 2021, Pages 126-143]
Accounting conservatism The moderating role of the audit committee on the relationship between accounting conservatism and investment efficiency in companies listed on the Tehran Stock Exchange [Volume 4, Issue 46, 2021, Pages 16-28]
Accounting conservatism Investigating the relationship between accounting conservatism and firm performance during the COVID-19 epidemic in companies listed on the Tehran Stock Exchange [Volume 4, Issue 49, 2021, Pages 82-97]
Accounting information systems, central insurance The effect of accounting process characteristics on accounting information systems in the central insurance organization [Volume 4, Issue 53, 2021, Pages 1-16]
Accounting process The effect of accounting process characteristics on accounting information systems in the central insurance organization [Volume 4, Issue 53, 2021, Pages 1-16]
Accrual Accounting System Restrictions on the use of Accrual basis in the public sector of Iran [Volume 4, Issue 47, 2021, Pages 139-149]
Accruals Manipulation Index Investigating the Role of Management Ability on the Relationship between Profit Management and Cash Retention Level in Companies Listed on Tehran Stock Exchange [Volume 4, Issue 51, 2021, Pages 96-113]
Accuracy of Financial Information Investigating the relationship between financial reporting quality and stock portfolio returns: growth or value ? [Volume 4, Issue 41, 2021, Pages 87-105]
Accuracy of Financial Information Investigating the effect of macroeconomic variables on the relationship between financial reporting quality and stock return in companies listed on the Tehran Stock Exchange [Volume 4, Issue 51, 2021, Pages 78-95]
Activity Ratios ambiguities of Tobin's Q for performance evaluation [Volume 4, Issue 42, 2021, Pages 51-60]
Analysts' forecast error The effect of financial statement comparability on idiosyncratic return volatility [Volume 4, Issue 54, 2021, Pages 41-54]
Artificial intelligence Survey of applying blocks intelligent agents in independent auditing [Volume 4, Issue 38, 2021, Pages 100-114]
Artificial intelligence The role of artificial intelligence in achieving the objectives of auditing financial statements: Implications and solutions [Volume 4, Issue 51, 2021, Pages 127-135]
Audit characteristics The effect of audit features on the value of accepted companies in the Tehran Stock Exchange [Volume 4, Issue 44, 2021, Pages 122-138]
Audit Committee The effect of information transparency on the relationship between the presentation of financial statements and the audit committee [Volume 4, Issue 41, 2021, Pages 29-47]
Audit Committee The moderating role of the audit committee on the relationship between accounting conservatism and investment efficiency in companies listed on the Tehran Stock Exchange [Volume 4, Issue 46, 2021, Pages 16-28]
Audit Committee Financial Expertise Investigating the moderating role of the audit committee Characteristics on the relationship between the performance of the internal auditor and the effectiveness of internal controls [Volume 4, Issue 46, 2021, Pages 53-67]
Audit Committee Size Investigating the moderating role of the audit committee Characteristics on the relationship between the performance of the internal auditor and the effectiveness of internal controls [Volume 4, Issue 46, 2021, Pages 53-67]
Audit Fee Investigating the relationship between company ranking and audit quality in companies listed on the Tehran Stock Exchange [Volume 4, Issue 46, 2021, Pages 68-81]
Audit Fee The Impact of Corporate Governance on the Relationship between CEO Compensation and Audit Fee in the Listed Companies in Tehran Stock Exchange [Volume 4, Issue 47, 2021, Pages 90-109]
Audit Fee The Impact of Overconfidence and Managerial Ability on Audit Fee through the Moderating Role of Corporate Governance [Volume 4, Issue 48, 2021, Pages 126-143]
Audit fees Relationship between managerial ownership, audit firm size, and audit fees [Volume 4, Issue 50, 2021, Pages 107-122]
Audit firm size Relationship between managerial ownership, audit firm size, and audit fees [Volume 4, Issue 50, 2021, Pages 107-122]
Audit Market Concentration The effect of Audit Market Concentration, auditor expertise in the industry and Auditor Industry Specialization on Audit Pricing [Volume 4, Issue 55, 2021, Pages 79-90]
Auditor Change Investigating the relationship between company ranking and audit quality in companies listed on the Tehran Stock Exchange [Volume 4, Issue 46, 2021, Pages 68-81]
Auditor Industry Specialization The interaction of auditor expertise in industry and ownership focus on investment efficiency [Volume 4, Issue 55, 2021, Pages 23-36]
Auditor Industry Specialization The effect of Audit Market Concentration, auditor expertise in the industry and Auditor Industry Specialization on Audit Pricing [Volume 4, Issue 55, 2021, Pages 79-90]
Auditor Opinion Investigating the relationship between company ranking and audit quality in companies listed on the Tehran Stock Exchange [Volume 4, Issue 46, 2021, Pages 68-81]
Auditor Opinion Investigating the Relationship between Auditor Opinion and Risk Management with Credit Rating of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 46, 2021, Pages 94-108]
Auditor size The effect of audit quality on the probability of bankruptcy of companies [Volume 4, Issue 41, 2021, Pages 132-143]
Auditor Tenure The role of audit quality adjustment in examining the relationship between profit management and debt expense [Volume 4, Issue 40, 2021, Pages 111-130]
Auditor Tenure The effect of audit quality on the probability of bankruptcy of companies [Volume 4, Issue 41, 2021, Pages 132-143]
Audit Pricing The effect of Audit Market Concentration, auditor expertise in the industry and Auditor Industry Specialization on Audit Pricing [Volume 4, Issue 55, 2021, Pages 79-90]
Audit Profession Auditor stress check [Volume 4, Issue 51, 2021, Pages 114-126]
Audit Quality Investigating the Relationship between Auditor Stress, Audit Quality and Information Quality in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 39, 2021, Pages 116-132]
Audit Quality The role of audit quality adjustment in examining the relationship between profit management and debt expense [Volume 4, Issue 40, 2021, Pages 111-130]
Audit Quality The effect of audit quality on the probability of bankruptcy of companies [Volume 4, Issue 41, 2021, Pages 132-143]
Audit Quality The effect of the tenure of the CEO and the company's auditor on the quality of the audit [Volume 4, Issue 43, 2021, Pages 16-33]
Audit Quality audit quality to create value witness from tehran stock exchange [Volume 4, Issue 43, 2021, Pages 49-62]
Audit Quality Investigating the Relationship between Audit Quality and Audit Risk in Companies Listed on Tehran Stock Exchange [Volume 4, Issue 49, 2021, Pages 122-135]
Audit Quality Investigating the Impact of Covid-19 on the Audit Quality of Companies Listed on the Stock Exchange [Volume 4, Issue 51, 2021, Pages 59-77]
Audit Quality Financial Distress and the Credibility of Management Earnings Forecasts: Emphasizing the moderating role of audit quality [Volume 4, Issue 54, 2021, Pages 14-28]
Audit request The Impact of the Institutional Environment on the Relationship between Voluntary Disclosure of Corporate Social Responsibility and Auditor Demand [Volume 4, Issue 45, 2021, Pages 45-60]
Audit Type II Error Financial Distress and the Credibility of Management Earnings Forecasts: Emphasizing the moderating role of audit quality [Volume 4, Issue 54, 2021, Pages 14-28]

B

Banking risk The effects of shadow banking on banking risk and capital adequacy in banks listed on the Tehran Stock Exchange [Volume 4, Issue 41, 2021, Pages 13-28]
Banking Supervision GLOBALIZATION - A CHALLAGE FOR INTERNAL CONTROL AND AUDIT IN BANKING SYSTEM [Volume 4, Issue 43, 2021, Pages 63-71]
Bank Melli Iran Investigating the effect of job enrichment on reducing staff Plateau (Case study of employees of Bank Melli branches in East Azerbaijan province) [Volume 4, Issue 53, 2021, Pages 63-72]
Bankruptcy Investigating the Relationship between Bankruptcy Probability and Profit Management in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 38, 2021, Pages 127-134]
Bayesian speculation networks Take advantage of data mining approach and detect fraud in financial statements [Volume 4, Issue 45, 2021, Pages 113-123]
Board Diversity The effect of board diversity on firm risk-taking by explaining the moderating role of the effects of board independence, CEO duality and free cash flows [Volume 4, Issue 44, 2021, Pages 102-121]
Board financial knowledge The effect of board knowledge on the relationship between audit quality and the likelihood of companies going bankrupt [Volume 4, Issue 42, 2021, Pages 135-147]
Board Independence The effect of board diversity on firm risk-taking by explaining the moderating role of the effects of board independence, CEO duality and free cash flows [Volume 4, Issue 44, 2021, Pages 102-121]
Board Power Investigating the effect of CEO power on banking risk with emphasis on the moderating role of board power [Volume 4, Issue 39, 2021, Pages 97-115]
Brand Image Investigating the effect of sustainable marketing activities, brand image on customer loyalty with the mediating role of customer satisfaction and trust (Central Insurance Organization) [Volume 4, Issue 50, 2021, Pages 42-49]
Brand Loyalty The effect of brand equity, brand identity and loyalty on the intention to repurchase customers from the sports shoe industry [Volume 4, Issue 42, 2021, Pages 35-50]
Brand value Investigating the effect of brand value on the relationship between business reputation and future performance [Volume 4, Issue 53, 2021, Pages 48-62]
Business Intelligence The effect of knowledge management on improving adolescent behaviors with the mediating role of business intelligence in Sepah Bank, Tabriz [Volume 4, Issue 40, 2021, Pages 1-12]
Business Model (BM) An explaination of a model for voluntary disclosure of financial and non-financial information of business models [Volume 4, Issue 39, 2021, Pages 15-38]
Business reputation Investigating the effect of brand value on the relationship between business reputation and future performance [Volume 4, Issue 53, 2021, Pages 48-62]
Business strategy Investigate the Moderating Role of Business Strategy on the Impact of Corporate Social Responsibility on Investment Efficiency in Listed Companies in Tehran Stock Exchange [Volume 4, Issue 49, 2021, Pages 46-65]

C

Capital Adequacy The effects of shadow banking on banking risk and capital adequacy in banks listed on the Tehran Stock Exchange [Volume 4, Issue 41, 2021, Pages 13-28]
Capital Adjustment Rate The relationship between the debt contract and the speed of adjustment of the capital structure [Volume 4, Issue 52, 2021, Pages 28-44]
Capital Costs Investigating the Impact of State Ownership on the Relationship between Sock Price Crash Risk and Capital Costs [Volume 4, Issue 52, 2021, Pages 136-148]
Capital structure The effect of intangible assets on profitability, productivity, capital structure, profit sharing policy and market value in listed and OTC companies [Volume 4, Issue 49, 2021, Pages 66-81]
Capital structure The relationship between the debt contract and the speed of adjustment of the capital structure [Volume 4, Issue 52, 2021, Pages 28-44]
Career Growth Opportunities Investigating the effect of transformational leadership on organizational commitment with the mediating role of procedural justice and the moderating role of job growth opportunities (Central Insurance Organization) [Volume 4, Issue 51, 2021, Pages 32-43]
Cash accounting system Restrictions on the use of Accrual basis in the public sector of Iran [Volume 4, Issue 47, 2021, Pages 139-149]
Cash conversion cycle Investigating the relationship between cash conversion cycle and company performance [Volume 4, Issue 48, 2021, Pages 82-97]
Cash Flows Investigating the effect of company liquidity on the relationship between financial constraints and investment [Volume 4, Issue 39, 2021, Pages 53-64]
Cash retention The relationship between the characteristics of the CEO, the maintenance of cash and the auditor's efforts [Volume 4, Issue 50, 2021, Pages 50-66]
Cash retention Investigating the Role of Management Ability on the Relationship between Profit Management and Cash Retention Level in Companies Listed on Tehran Stock Exchange [Volume 4, Issue 51, 2021, Pages 96-113]
CEO characteristics Investigating the effect of CEO influence on the relationship between gender composition in board members and the debt cost of Firms listed on the Tehran Stock Exchange [Volume 4, Issue 49, 2021, Pages 98-110]
CEO compensation The Impact of Corporate Governance on the Relationship between CEO Compensation and Audit Fee in the Listed Companies in Tehran Stock Exchange [Volume 4, Issue 47, 2021, Pages 90-109]
CEO dominance Managerial overconfidence and labor investment efficiency [Volume 4, Issue 38, 2021, Pages 20-34]
CEO duality The effect of board diversity on firm risk-taking by explaining the moderating role of the effects of board independence, CEO duality and free cash flows [Volume 4, Issue 44, 2021, Pages 102-121]
CEO financial knowledge Assess the impact of stock price risk fall on CEO strength by emphasizing firm size [Volume 4, Issue 44, 2021, Pages 48-63]
CEO power Investigating the effect of CEO power on banking risk with emphasis on the moderating role of board power [Volume 4, Issue 39, 2021, Pages 97-115]
CEO power Assess the impact of stock price risk fall on CEO strength by emphasizing firm size [Volume 4, Issue 44, 2021, Pages 48-63]
CEO power The impact of market competition in the relationship between CEO power and company risk [Volume 4, Issue 52, 2021, Pages 61-75]
Characteristics of the Audit Committee The effect of audit features on the value of accepted companies in the Tehran Stock Exchange [Volume 4, Issue 44, 2021, Pages 122-138]
Citizenship Investigating the factors promoting the participation of Hamedani citizens in the implementation of city council resolutions [Volume 4, Issue 39, 2021, Pages 83-96]
Commercial diversification Investigating the Relationship between Diversification of Companies and the Quality of Accruals in Companies Listed on the Tehran Stock Exchange [Volume 4, Issue 45, 2021, Pages 85-96]
Companies affiliated with business groups Business groups and corporate social responsibility [Volume 4, Issue 42, 2021, Pages 98-114]
Company performance The study of the moderating effect of CEO duality on the relationship between geographic diversification and firm performance [Volume 4, Issue 39, 2021, Pages 39-52]
Company performance The effect of incorrect stock valuation on cash holdings [Volume 4, Issue 53, 2021, Pages 122-133]
Company performance Investigating the effect of exchange rate fluctuations on the relationship between market power and firm performance [Volume 4, Issue 54, 2021, Pages 29-40]
Company Ranking Investigating the relationship between company ranking and audit quality in companies listed on the Tehran Stock Exchange [Volume 4, Issue 46, 2021, Pages 68-81]
Company Size Assess the impact of stock price risk fall on CEO strength by emphasizing firm size [Volume 4, Issue 44, 2021, Pages 48-63]
Company Size Factors Affecting Audit Report Delays [Volume 4, Issue 47, 2021, Pages 1-16]
Company Size Investigating the effect of accruals quality on the relationship between heterogeneous beliefs of investors and stock returns of companies listed on the Tehran Stock Exchange [Volume 4, Issue 48, 2021, Pages 113-125]
Comparability The effect of accounting comparability on the quality of financial reporting and discretionary accruals [Volume 4, Issue 44, 2021, Pages 34-47]
Competition Investigating the effect of intellectual capital efficiency on the strategy of companies listed on the Tehran Stock Exchange [Volume 4, Issue 55, 2021, Pages 51-64]
Competitive advantage Investigating the effect of human resource planning programs in achieving the strategic goal on the effective performance and competitive advantage of the company [Volume 4, Issue 46, 2021, Pages 120-130]
Concentration of Ownership Factors Affecting Audit Report Delays [Volume 4, Issue 47, 2021, Pages 1-16]
Concentration of Ownership The interaction of auditor expertise in industry and ownership focus on investment efficiency [Volume 4, Issue 55, 2021, Pages 23-36]
Confucianism Culture The Moderating Role of Institutional Ownership on the relationship between Confucianism Culture and Stock Price Crash Risk [Volume 4, Issue 48, 2021, Pages 1-18]
Confucianism Culture The Role of State Ownership on the relationship between Confucianism Culture (Managers) and Corporate Over-Investment [Volume 4, Issue 54, 2021, Pages 69-85]
Conservatism The Effect of Accounting Conservatism on Debt Capacity among Listed Companies in Tehran Stock Exchange. [Volume 4, Issue 45, 2021, Pages 18-32]
Corona era Investigating the relationship between perceived employee support and organizational citizenship behavior during the corona [Volume 4, Issue 52, 2021, Pages 1-15]
Corporate Diversifications The Impact of Corporate Diversifications on Discretionary Accrual Quality and Earnings Persistence: Diversification Effect Hypothesis Test [Volume 4, Issue 48, 2021, Pages 67-81]
Corporate Governance Investigating the effect of market power and competition in the product market on the relationship between corporate governance and profit management [Volume 4, Issue 39, 2021, Pages 65-82]
Corporate Governance The impact of corporate governance and political connections on information asymmetry at listed companies in Tehran Stock Exchange [Volume 4, Issue 42, 2021, Pages 61-83]
Corporate Governance The effect of board performance on long-term success of companies in companies listed on the Tehran Stock Exchange [Volume 4, Issue 43, 2021, Pages 123-135]
Corporate Governance Investigating the effect of corporate governance on the quality of internal audit and decision making of managers [Volume 4, Issue 44, 2021, Pages 64-76]
Corporate Governance The Impact of Corporate Governance on the Relationship between CEO Compensation and Audit Fee in the Listed Companies in Tehran Stock Exchange [Volume 4, Issue 47, 2021, Pages 90-109]
Corporate Governance The Impact of Overconfidence and Managerial Ability on Audit Fee through the Moderating Role of Corporate Governance [Volume 4, Issue 48, 2021, Pages 126-143]
Corporate Governance Investigating the effect of tax avoidance and corporate governance on social responsibility in companies listed on the Tehran Stock Exchange [Volume 4, Issue 54, 2021, Pages 55-68]
Corporate innovation Investigating the Relationship between Economic Policy Uncertainty, Capital Cost and Company Innovation in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 48, 2021, Pages 144-155]
Corporate Over-Investment The Role of State Ownership on the relationship between Confucianism Culture (Managers) and Corporate Over-Investment [Volume 4, Issue 54, 2021, Pages 69-85]
Corporate Risk The impact of market competition in the relationship between CEO power and company risk [Volume 4, Issue 52, 2021, Pages 61-75]
Corporate Risk Taking The effect of board diversity on firm risk-taking by explaining the moderating role of the effects of board independence, CEO duality and free cash flows [Volume 4, Issue 44, 2021, Pages 102-121]
Cost Adhesion The Impact of Economic Crises and Economic Growth on Cost Stickiness [Volume 4, Issue 45, 2021, Pages 1-17]
Cost Leadership Strategy Investigating the relationship between strategy levels and financial performance in companies listed on the Tehran Stock Exchange [Volume 4, Issue 46, 2021, Pages 109-119]
Cost of Capital Investigating the Relationship between Economic Policy Uncertainty, Capital Cost and Company Innovation in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 48, 2021, Pages 144-155]
Cost Stickiness The effect of cost stickiness on the quality of financial disclosure in companies listed on the Tehran Stock Exchange. [Volume 4, Issue 54, 2021, Pages 86-97]
COVID-19 Investigating the Impact of Covid-19 on the Audit Quality of Companies Listed on the Stock Exchange [Volume 4, Issue 51, 2021, Pages 59-77]
COVID-19 Analysis effect Pandemic Covid-19 on the Management efficiency of working capital on the stock exchange [Volume 4, Issue 54, 2021, Pages 111-125]
COVID-19 Epidemic Investigating the relationship between accounting conservatism and firm performance during the COVID-19 epidemic in companies listed on the Tehran Stock Exchange [Volume 4, Issue 49, 2021, Pages 82-97]
Customer concentration The Effect of Managerial Ownership on the Relationship between Customer Concentration and Earning Management [Volume 4, Issue 52, 2021, Pages 76-88]
Customer Satisfaction Electronic banking performance and related customer satisfaction results [Volume 4, Issue 43, 2021, Pages 102-111]
Customer Satisfaction Investigating the effect of sustainable marketing activities, brand image on customer loyalty with the mediating role of customer satisfaction and trust (Central Insurance Organization) [Volume 4, Issue 50, 2021, Pages 42-49]

D

Data mining Take advantage of data mining approach and detect fraud in financial statements [Volume 4, Issue 45, 2021, Pages 113-123]
Debt Contracts The relationship between the debt contract and the speed of adjustment of the capital structure [Volume 4, Issue 52, 2021, Pages 28-44]
Debt Maturity The Moderating Role of the Industry Market Concentration on the Relationship between Political Connection and Financing [Volume 4, Issue 53, 2021, Pages 96-109]
Debt Maturity Structure Relationship between comparability of financial statements and debt maturity structure [Volume 4, Issue 46, 2021, Pages 1-15]
Decision Making Provide a practical ethical charter model for accounting decision making [Volume 4, Issue 54, 2021, Pages 126-143]
Delays in submitting audit reports Factors Affecting Audit Report Delays [Volume 4, Issue 47, 2021, Pages 1-16]
Differentiation Strategy Investigating the relationship between strategy levels and financial performance in companies listed on the Tehran Stock Exchange [Volume 4, Issue 46, 2021, Pages 109-119]
Disclosure of corporate social responsibility Investigating the relationship between Corporate Social Responsibility Disclosure and Tax Avoidance with emphasis on the role of Ownership Structure [Volume 4, Issue 40, 2021, Pages 131-146]
Disclosure of Intellectual Capital The effect of disclosure of organizational risk management and disclosure of intellectual capital on the value of the company in companies listed on the Tehran Stock Exchange [Volume 4, Issue 55, 2021, Pages 135-156]
Disclosure of organizational risk management The effect of disclosure of organizational risk management and disclosure of intellectual capital on the value of the company in companies listed on the Tehran Stock Exchange [Volume 4, Issue 55, 2021, Pages 135-156]
Disclosure of prospective information Investigating the relationship between prospective information disclosure and stock volatility [Volume 4, Issue 50, 2021, Pages 1-11]
Disclosure Quality The effect of the quality of financial information disclosure on the actual performance of the company [Volume 4, Issue 40, 2021, Pages 97-110]
Discretionary Accrual Quality The Impact of Corporate Diversifications on Discretionary Accrual Quality and Earnings Persistence: Diversification Effect Hypothesis Test [Volume 4, Issue 48, 2021, Pages 67-81]
Discretionary accruals Investigating the relationship between financial reporting quality and stock portfolio returns: growth or value ? [Volume 4, Issue 41, 2021, Pages 87-105]
Discretionary accruals The effect of accounting comparability on the quality of financial reporting and discretionary accruals [Volume 4, Issue 44, 2021, Pages 34-47]
Duality of tasks The study of the moderating effect of CEO duality on the relationship between geographic diversification and firm performance [Volume 4, Issue 39, 2021, Pages 39-52]

E

Earnings Management Investigating the Relationship between Bankruptcy Probability and Profit Management in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 38, 2021, Pages 127-134]
Earnings Management Investigating the relationship between earnings management and the expertise of the audit committee in the Tehran Stock Exchange [Volume 4, Issue 49, 2021, Pages 36-45]
Earnings Management Investigating the Role of Management Ability on the Relationship between Profit Management and Cash Retention Level in Companies Listed on Tehran Stock Exchange [Volume 4, Issue 51, 2021, Pages 96-113]
Earnings Persistence The Impact of Corporate Diversifications on Discretionary Accrual Quality and Earnings Persistence: Diversification Effect Hypothesis Test [Volume 4, Issue 48, 2021, Pages 67-81]
Earnings Persistence The effect of real earnings management on the persistence and informativeness of earning [Volume 4, Issue 49, 2021, Pages 1-18]
Earnings Quality The effect of real earnings management on the persistence and informativeness of earning [Volume 4, Issue 49, 2021, Pages 1-18]
Earnings Reaction Rate Investigating the Impact of Government Ownership on the Content of Profit and Optional Accruals [Volume 4, Issue 48, 2021, Pages 47-66]
Earnings smoothing The effect of real earnings management on the persistence and informativeness of earning [Volume 4, Issue 49, 2021, Pages 1-18]
Earnings smoothing Investigating the Role of Management Ability on the Relationship between Profit Management and Cash Retention Level in Companies Listed on Tehran Stock Exchange [Volume 4, Issue 51, 2021, Pages 96-113]
Earning Stability Investigating the Impact of Government Ownership on the Content of Profit and Optional Accruals [Volume 4, Issue 48, 2021, Pages 47-66]
Economic Consequences Economic Implications of Accounting Standards [Volume 4, Issue 38, 2021, Pages 115-126]
Economic Development Institutionalism in Accounting [Volume 4, Issue 49, 2021, Pages 19-35]
Economic Growth The Impact of Economic Crises and Economic Growth on Cost Stickiness [Volume 4, Issue 45, 2021, Pages 1-17]
Economic sanctions The Impact of Economic Crises and Economic Growth on Cost Stickiness [Volume 4, Issue 45, 2021, Pages 1-17]
Economic sanctions Impact and Consequences of US Economic Sanctions [Volume 4, Issue 50, 2021, Pages 139-157]
Economic Value Added Ranking of the companies listed In Tehran Stock Exchange before and after the takeover using financial criteria [Volume 4, Issue 38, 2021, Pages 66-87]
Economic Value Added Maximizing the wealth of owners is the main goal of businesses. Today, it is clear that profit can not be a good criterion for evaluating the value and performance of these units and economic value added is considered as one of the best indicators of performance evaluation. The purpose of this study is to study the effect of internal control on the relationship between economic value added and the level of cash holdings. The statistical population [Volume 4, Issue 41, 2021, Pages 144-155]
Edwards and Bell Current value accounting: A comparative comparison of the views of Fritz Schmidt and his pioneers against the theory of Edwards and Bell [Volume 4, Issue 44, 2021, Pages 89-101]
Effectiveness of the audit committee The effectiveness of the audit committee in the effect of information asymmetry on the actual profit management of companies listed on the Tehran Stock Exchange [Volume 4, Issue 38, 2021, Pages 35-52]
Effective Tax Rate Investigate the role of tax risk and tax avoidance [Volume 4, Issue 45, 2021, Pages 33-44]
Effects of shadow banking The effects of shadow banking on banking risk and capital adequacy in banks listed on the Tehran Stock Exchange [Volume 4, Issue 41, 2021, Pages 13-28]
Electronic banking Electronic banking performance and related customer satisfaction results [Volume 4, Issue 43, 2021, Pages 102-111]
Electronic tax services Investigating the Impact of Implementing the Electronic Tax Operations and Services System on the Effectiveness of the Tax Affairs Organization from the Perspective of the Tax Auditor [Volume 4, Issue 45, 2021, Pages 124-136]
Emotional tendency of investors The relationship between investors' emotional orientation and earnings forecasts by management [Volume 4, Issue 40, 2021, Pages 51-64]
Employees Investigating the Impact of Transformational Leadership Style on Organizational Entrepreneurship [Volume 4, Issue 41, 2021, Pages 123-131]
Entrepreneurial Opportunities Investigating the effect of social networks on the strategy of identifying entrepreneurial opportunities [Volume 4, Issue 42, 2021, Pages 1-8]
Environmental performance The impact of board education on environmental performance with an emphasis on information transparency [Volume 4, Issue 38, 2021, Pages 135-148]
Environmental uncertainty Investigating the effect of CEO influence on the relationship between gender composition in board members and the debt cost of Firms listed on the Tehran Stock Exchange [Volume 4, Issue 49, 2021, Pages 98-110]
Equity Ranking of the companies listed In Tehran Stock Exchange before and after the takeover using financial criteria [Volume 4, Issue 38, 2021, Pages 66-87]
Equity Cost Investigating the relationship between accounting information technology and equity costs [Volume 4, Issue 43, 2021, Pages 72-89]
Equity Expenses Investigating the role of political costs on the cost of equity [Volume 4, Issue 53, 2021, Pages 85-95]
Exchange rate fluctuations Investigating the effect of exchange rate fluctuations on the relationship between market power and firm performance [Volume 4, Issue 54, 2021, Pages 29-40]
Exchange Rates Impact and Consequences of US Economic Sanctions [Volume 4, Issue 50, 2021, Pages 139-157]
Existence of Internal Auditor Survey the effect of Internal control systems on the relationship between Earnings Management and Future Performance of Company [Volume 4, Issue 50, 2021, Pages 12-41]
Expertise of the Audit Committee Investigating the relationship between earnings management and the expertise of the audit committee in the Tehran Stock Exchange [Volume 4, Issue 49, 2021, Pages 36-45]
External Financing The relationship between financial constraints and cash flow sensitivity with foreign financing in companies listed on the Tehran Stock Exchange [Volume 4, Issue 39, 2021, Pages 1-14]

F

Family Ownership The Effect of Social Responsibility on the Firm Value with the Adjusting Role of Family Ownership in Listed Companies in the Tehran Stock Exchange [Volume 4, Issue 47, 2021, Pages 45-61]
Family Ownership Financial reporting quality and investment efficiency: the Moderator role of family ownership [Volume 4, Issue 53, 2021, Pages 31-47]
Field accounting Accounting metrics are evaluated in comparison with other criteria for evaluating the performance of the organization [Volume 4, Issue 47, 2021, Pages 77-89]
Financial and Non-Financial Information An explaination of a model for voluntary disclosure of financial and non-financial information of business models [Volume 4, Issue 39, 2021, Pages 15-38]
Financial Constraints The relationship between financial constraints and cash flow sensitivity with foreign financing in companies listed on the Tehran Stock Exchange [Volume 4, Issue 39, 2021, Pages 1-14]
Financial Constraints Investigating the effect of company liquidity on the relationship between financial constraints and investment [Volume 4, Issue 39, 2021, Pages 53-64]
Financial Constraints The Effect of Financial Constraints Costs on the Relationship between Investment Opportunities and Financing Costs [Volume 4, Issue 49, 2021, Pages 111-121]
Financial Constraints Impact of normal and abnormal audit costs on financial constraints [Volume 4, Issue 52, 2021, Pages 45-60]
Financial Distress Investigating the Effect of Financial Ratios and Ownership Structure on Financial Prediction [Volume 4, Issue 41, 2021, Pages 48-66]
Financial Flexibility The effect of political communication on the financial flexibility of the company [Volume 4, Issue 45, 2021, Pages 61-72]
Financial Flexibility The effect of macroeconomic variables on the financial flexibility of the company [Volume 4, Issue 55, 2021, Pages 122-134]
Financial Leverage The Impact of Political Communication on Financial Decisions [Volume 4, Issue 48, 2021, Pages 19-31]
Financial Leverage Investigating the effect of accruals quality on the relationship between heterogeneous beliefs of investors and stock returns of companies listed on the Tehran Stock Exchange [Volume 4, Issue 48, 2021, Pages 113-125]
Financial Ratios Investigating the Effect of Financial Ratios and Ownership Structure on Financial Prediction [Volume 4, Issue 41, 2021, Pages 48-66]
Financial Reporting An explaination of a model for voluntary disclosure of financial and non-financial information of business models [Volume 4, Issue 39, 2021, Pages 15-38]
Financial Reporting Quality The effect of accounting comparability on the quality of financial reporting and discretionary accruals [Volume 4, Issue 44, 2021, Pages 34-47]
Financial Reporting Quality Financial reporting quality and investment efficiency: the Moderator role of family ownership [Volume 4, Issue 53, 2021, Pages 31-47]
Financial Reporting Quality The effect of financial statement comparability on idiosyncratic return volatility [Volume 4, Issue 54, 2021, Pages 41-54]
Financial risk Investigating the Childhood War Exposure and its Impact on Financial Risk in Adulthood [Volume 4, Issue 43, 2021, Pages 90-101]
Financial Statements The role of artificial intelligence in achieving the objectives of auditing financial statements: Implications and solutions [Volume 4, Issue 51, 2021, Pages 127-135]
Financing The Effect of Accounting Conservatism on Debt Capacity among Listed Companies in Tehran Stock Exchange. [Volume 4, Issue 45, 2021, Pages 18-32]
Financing The Moderating Role of the Industry Market Concentration on the Relationship between Political Connection and Financing [Volume 4, Issue 53, 2021, Pages 96-109]
Firms business strategy Investigating the effect of CEO influence on the relationship between gender composition in board members and the debt cost of Firms listed on the Tehran Stock Exchange [Volume 4, Issue 49, 2021, Pages 98-110]
Firm Value The Effect of Social Responsibility on the Firm Value with the Adjusting Role of Family Ownership in Listed Companies in the Tehran Stock Exchange [Volume 4, Issue 47, 2021, Pages 45-61]
Firm Value The Impact of Political Connections on Firm Value and Profitability (Companies Listed on the Tehran Stock Exchange) [Volume 4, Issue 50, 2021, Pages 94-106]
Foreign financing activities Relationship between foreign financing activities, earnings smoothing and stock price risk [Volume 4, Issue 39, 2021, Pages 146-159]
Frank & Goyal model The Effect of Accounting Conservatism on Debt Capacity among Listed Companies in Tehran Stock Exchange. [Volume 4, Issue 45, 2021, Pages 18-32]
Free Cash Flow The effect of board diversity on firm risk-taking by explaining the moderating role of the effects of board independence, CEO duality and free cash flows [Volume 4, Issue 44, 2021, Pages 102-121]
Fritz Schmidt Current value accounting: A comparative comparison of the views of Fritz Schmidt and his pioneers against the theory of Edwards and Bell [Volume 4, Issue 44, 2021, Pages 89-101]
Future Performance Survey the effect of Internal control systems on the relationship between Earnings Management and Future Performance of Company [Volume 4, Issue 50, 2021, Pages 12-41]
Future Performance Investigating the effect of brand value on the relationship between business reputation and future performance [Volume 4, Issue 53, 2021, Pages 48-62]

G

GDP growth Investigating the effect of macroeconomic variables on the relationship between financial reporting quality and stock return in companies listed on the Tehran Stock Exchange [Volume 4, Issue 51, 2021, Pages 78-95]
Generalized Torque Regression The relationship between the debt contract and the speed of adjustment of the capital structure [Volume 4, Issue 52, 2021, Pages 28-44]
Geographical Diversification The study of the moderating effect of CEO duality on the relationship between geographic diversification and firm performance [Volume 4, Issue 39, 2021, Pages 39-52]
Geographical Diversification Investigating the Relationship between Diversification of Companies and the Quality of Accruals in Companies Listed on the Tehran Stock Exchange [Volume 4, Issue 45, 2021, Pages 85-96]
Geographical Proximity-Based The Moderating Role of Institutional Ownership on the relationship between Confucianism Culture and Stock Price Crash Risk [Volume 4, Issue 48, 2021, Pages 1-18]
Giuli & Hin model The Effect of Accounting Conservatism on Debt Capacity among Listed Companies in Tehran Stock Exchange. [Volume 4, Issue 45, 2021, Pages 18-32]
Good Governance Investigating the theory of good governance based on public trust and social capital [Volume 4, Issue 44, 2021, Pages 1-12]
Government Monetary Policy The Impact of Monetary Policy on the Total Index of Tehran Stock Exchange [Volume 4, Issue 53, 2021, Pages 73-84]
Government Ownership The Impact of Government Ownership on the Relationship between Investment and Company Cash Flow [Volume 4, Issue 44, 2021, Pages 13-33]
Green Supplier A Model for Green Supplier Selection using Integrated MADM Techniques Approach [Volume 4, Issue 55, 2021, Pages 1-22]

H

Herfindahl-Hirschman Index The impact of market competition in the relationship between CEO power and company risk [Volume 4, Issue 52, 2021, Pages 61-75]
Heterogeneous beliefs of investors Investigating the effect of accruals quality on the relationship between heterogeneous beliefs of investors and stock returns of companies listed on the Tehran Stock Exchange [Volume 4, Issue 48, 2021, Pages 113-125]
Hospital The effect of quantum management skills on the formation of innovative work behavior based on the mediating role of psychological empowerment and knowledge management: A case study [Volume 4, Issue 38, 2021, Pages 88-99]
Human capital Investigating the Impact of Management Accounting Information System, Innovation Strategy, Human Capital and Internal Process Performance on Financial Performance [Volume 4, Issue 50, 2021, Pages 67-81]

I

Ideology Institutionalism in Accounting [Volume 4, Issue 49, 2021, Pages 19-35]
Idiosyncratic return The effect of financial statement comparability on idiosyncratic return volatility [Volume 4, Issue 54, 2021, Pages 41-54]
Impact of CEO degree Relationship between CEO degree and economic uncertainty with investment sensitivity to cash flow [Volume 4, Issue 51, 2021, Pages 17-31]
Importance of Accounting Standards Economic Implications of Accounting Standards [Volume 4, Issue 38, 2021, Pages 115-126]
Industry Market Concentration Political Connection The Moderating Role of the Industry Market Concentration on the Relationship between Political Connection and Financing [Volume 4, Issue 53, 2021, Pages 96-109]
Inflation Impact and Consequences of US Economic Sanctions [Volume 4, Issue 50, 2021, Pages 139-157]
Inflation rate fluctuations Investigating the effect of macroeconomic variables on the relationship between financial reporting quality and stock return in companies listed on the Tehran Stock Exchange [Volume 4, Issue 51, 2021, Pages 78-95]
Information Asymmetry The effectiveness of the audit committee in the effect of information asymmetry on the actual profit management of companies listed on the Tehran Stock Exchange [Volume 4, Issue 38, 2021, Pages 35-52]
Information Asymmetry Economic Implications of Accounting Standards [Volume 4, Issue 38, 2021, Pages 115-126]
Information Asymmetry The effect of information asymmetry on the relationship between price and liquidity of the stock Syndicate [Volume 4, Issue 39, 2021, Pages 133-145]
Information Asymmetry The impact of corporate governance and political connections on information asymmetry at listed companies in Tehran Stock Exchange [Volume 4, Issue 42, 2021, Pages 61-83]
Information Asymmetry An overview of transparent financial information and its role in stock price falls [Volume 4, Issue 52, 2021, Pages 120-135]
Information technology Survey of applying blocks intelligent agents in independent auditing [Volume 4, Issue 38, 2021, Pages 100-114]
Information Transparency The impact of board education on environmental performance with an emphasis on information transparency [Volume 4, Issue 38, 2021, Pages 135-148]
Information Transparency The effect of information transparency on the relationship between the presentation of financial statements and the audit committee [Volume 4, Issue 41, 2021, Pages 29-47]
Innovation Strategy Investigating the Impact of Management Accounting Information System, Innovation Strategy, Human Capital and Internal Process Performance on Financial Performance [Volume 4, Issue 50, 2021, Pages 67-81]
Innovative Behaviors The effect of knowledge management on improving adolescent behaviors with the mediating role of business intelligence in Sepah Bank, Tabriz [Volume 4, Issue 40, 2021, Pages 1-12]
Innovative performance Investigating the impact of peer knowledge sharing and leadership support on innovative and financial performance with the role of knowledge management success [Volume 4, Issue 47, 2021, Pages 36-44]
Institutional Environment The Impact of the Institutional Environment on the Relationship between Voluntary Disclosure of Corporate Social Responsibility and Auditor Demand [Volume 4, Issue 45, 2021, Pages 45-60]
Institutionalism Institutionalism in Accounting [Volume 4, Issue 49, 2021, Pages 19-35]
Intangible Assets The effect of intangible assets on profitability, productivity, capital structure, profit sharing policy and market value in listed and OTC companies [Volume 4, Issue 49, 2021, Pages 66-81]
Intelligent Agents Survey of applying blocks intelligent agents in independent auditing [Volume 4, Issue 38, 2021, Pages 100-114]
Intention to repurchase The effect of brand equity, brand identity and loyalty on the intention to repurchase customers from the sports shoe industry [Volume 4, Issue 42, 2021, Pages 35-50]
Internal Audit GLOBALIZATION - A CHALLAGE FOR INTERNAL CONTROL AND AUDIT IN BANKING SYSTEM [Volume 4, Issue 43, 2021, Pages 63-71]
Internal control system GLOBALIZATION - A CHALLAGE FOR INTERNAL CONTROL AND AUDIT IN BANKING SYSTEM [Volume 4, Issue 43, 2021, Pages 63-71]
Internal control system Survey the effect of Internal control systems on the relationship between Earnings Management and Future Performance of Company [Volume 4, Issue 50, 2021, Pages 12-41]
Internal knowledge management capability The effect of knowledge management capabilities on the business innovation model with the role of organizational risk-taking in small and medium enterprises [Volume 4, Issue 46, 2021, Pages 82-93]
Internationalization Does corporate internationalization affect corporate social responsibility? [Volume 4, Issue 52, 2021, Pages 89-104]
Investment The Impact of Government Ownership on the Relationship between Investment and Company Cash Flow [Volume 4, Issue 44, 2021, Pages 13-33]
Investment The effect of political relations on companies' financial decisions in companies listed on the Tehran Stock Exchange [Volume 4, Issue 45, 2021, Pages 73-84]
Investment Analysis effect Pandemic Covid-19 on the Management efficiency of working capital on the stock exchange [Volume 4, Issue 54, 2021, Pages 111-125]
Investment Attraction Analysis of Threats and Opportunities for Attracting Investment in the Petrochemical Industry from the Perspective of Sheptro Employees [Volume 4, Issue 40, 2021, Pages 29-36]
Investment Opportunities The Effect of Financial Constraints Costs on the Relationship between Investment Opportunities and Financing Costs [Volume 4, Issue 49, 2021, Pages 111-121]

J

Job Enrichment Investigating the effect of job enrichment on reducing staff Plateau (Case study of employees of Bank Melli branches in East Azerbaijan province) [Volume 4, Issue 53, 2021, Pages 63-72]
Job Stress Auditor stress check [Volume 4, Issue 51, 2021, Pages 114-126]

K

Keywords: Debt Capacity The Effect of Accounting Conservatism on Debt Capacity among Listed Companies in Tehran Stock Exchange. [Volume 4, Issue 45, 2021, Pages 18-32]
Keywords: Information Technology Investigating the relationship between accounting information technology and equity costs [Volume 4, Issue 43, 2021, Pages 72-89]
Keywords: management ability A theoretical review of the relationship between managerial ability and income smoothing [Volume 4, Issue 51, 2021, Pages 136-155]
Keywords:Real Earnings management The effect of real earnings management on the persistence and informativeness of earning [Volume 4, Issue 49, 2021, Pages 1-18]
Knowledge Management The effect of quantum management skills on the formation of innovative work behavior based on the mediating role of psychological empowerment and knowledge management: A case study [Volume 4, Issue 38, 2021, Pages 88-99]
Knowledge Management The effect of knowledge management on improving adolescent behaviors with the mediating role of business intelligence in Sepah Bank, Tabriz [Volume 4, Issue 40, 2021, Pages 1-12]
Knowledge Management Investigating the role of organizational learning and knowledge management on organizational agility (Case study: Shahroud Social Security Organization) Alireza Norouzali Department of Management, Faculty of Humanities, Shahroud Branch, Islamic Azad University [Volume 4, Issue 42, 2021, Pages 9-21]

L

Level of Cash Holdings Investigating the relationship between political uncertainty and the level of cash holding in Tehran Stock Exchange companies [Volume 4, Issue 53, 2021, Pages 110-121]
Liquidity Ratios ambiguities of Tobin's Q for performance evaluation [Volume 4, Issue 42, 2021, Pages 51-60]
Love the brand Provide a model of the impact of love for the brand, packaging and price on the intention to repurchase customers from the sportswear industry [Volume 4, Issue 43, 2021, Pages 1-15]

M

Macroeconomic variables The effect of macroeconomic variables on the financial flexibility of the company [Volume 4, Issue 55, 2021, Pages 122-134]
Management Accounting The role of knowledge and application of management accounting techniques in the decision-making strategy of company managers [Volume 4, Issue 55, 2021, Pages 65-78]
Management accounting information system Investigating the Impact of Management Accounting Information System, Innovation Strategy, Human Capital and Internal Process Performance on Financial Performance [Volume 4, Issue 50, 2021, Pages 67-81]
Management change Investigating the Impact of Management Change on Stock Price Information Content [Volume 4, Issue 55, 2021, Pages 91-103]
Management Overconfidence The Impact of Overconfidence and Managerial Ability on Audit Fee through the Moderating Role of Corporate Governance [Volume 4, Issue 48, 2021, Pages 126-143]
Management Ownership Investigating the relationship between Corporate Social Responsibility Disclosure and Tax Avoidance with emphasis on the role of Ownership Structure [Volume 4, Issue 40, 2021, Pages 131-146]
Management Ownership Investigating the Effect of Financial Ratios and Ownership Structure on Financial Prediction [Volume 4, Issue 41, 2021, Pages 48-66]
Managerial Ownership Relationship between managerial ownership, audit firm size, and audit fees [Volume 4, Issue 50, 2021, Pages 107-122]
Managerial Ownership The Effect of Managerial Ownership on the Relationship between Customer Concentration and Earning Management [Volume 4, Issue 52, 2021, Pages 76-88]
Managers' ability Managerial ability, internal control and investment efficiency [Volume 4, Issue 53, 2021, Pages 17-30]
Managers' overconfidence The relationship between managers' distrust and return on investment [Volume 4, Issue 46, 2021, Pages 29-40]
Managers with foreign experience The effect of managers with foreign experience on tax avoidance [Volume 4, Issue 52, 2021, Pages 16-27]
Market Competition The relationship between commodity market competition and stock price risk [Volume 4, Issue 47, 2021, Pages 17-35]
Market Competition The impact of market competition in the relationship between CEO power and company risk [Volume 4, Issue 52, 2021, Pages 61-75]
Market Power Investigating the effect of market power and competition in the product market on the relationship between corporate governance and profit management [Volume 4, Issue 39, 2021, Pages 65-82]
Market Power Investigating the effect of exchange rate fluctuations on the relationship between market power and firm performance [Volume 4, Issue 54, 2021, Pages 29-40]
MAUT A Model for Green Supplier Selection using Integrated MADM Techniques Approach [Volume 4, Issue 55, 2021, Pages 1-22]
Morgan telecommuting theory Assessing Employees' Satisfaction with Telecommuting on Organizational Performance Based on Morgan's telecommuting theory [Volume 4, Issue 50, 2021, Pages 82-93]

N

National Bank Electronic banking performance and related customer satisfaction results [Volume 4, Issue 43, 2021, Pages 102-111]
Neural Networks Take advantage of data mining approach and detect fraud in financial statements [Volume 4, Issue 45, 2021, Pages 113-123]
Non-Family ownership Financial reporting quality and investment efficiency: the Moderator role of family ownership [Volume 4, Issue 53, 2021, Pages 31-47]
Normal audit cost Impact of normal and abnormal audit costs on financial constraints [Volume 4, Issue 52, 2021, Pages 45-60]

O

Objectivity Objectivity in accounting [Volume 4, Issue 48, 2021, Pages 98-112]
Occupational Plateau Investigating the effect of job enrichment on reducing staff Plateau (Case study of employees of Bank Melli branches in East Azerbaijan province) [Volume 4, Issue 53, 2021, Pages 63-72]
Oil prices Investigating the effect of oil price and its fluctuations on the return on assets of companies listed in the chemical and refining industry of Tehran Stock Exchange [Volume 4, Issue 43, 2021, Pages 34-48]
Operating Cash Flow The Impact of Government Ownership on the Relationship between Investment and Company Cash Flow [Volume 4, Issue 44, 2021, Pages 13-33]
Operating Cash Flow Ability to profit and operating cash flow in explaining the realized realized intrinsic value of the company [Volume 4, Issue 45, 2021, Pages 97-112]
Optional Accruals Investigating the relationship between company ranking and audit quality in companies listed on the Tehran Stock Exchange [Volume 4, Issue 46, 2021, Pages 68-81]
Organizational Agility Investigating the role of organizational learning and knowledge management on organizational agility (Case study: Shahroud Social Security Organization) Alireza Norouzali Department of Management, Faculty of Humanities, Shahroud Branch, Islamic Azad University [Volume 4, Issue 42, 2021, Pages 9-21]
Organizational Entrepreneurship Investigating the Impact of Transformational Leadership Style on Organizational Entrepreneurship [Volume 4, Issue 41, 2021, Pages 123-131]
Organizational health Investigating the Role of Talent Management on Organizational Health (Case study of the General Directorate of Economy and Finance of Ardabil Province) [Volume 4, Issue 41, 2021, Pages 106-122]
Organizational Knowledge Investigating the role of organizational learning and knowledge management on organizational agility (Case study: Shahroud Social Security Organization) Alireza Norouzali Department of Management, Faculty of Humanities, Shahroud Branch, Islamic Azad University [Volume 4, Issue 42, 2021, Pages 9-21]
Organizational Spirituality The effect of spirituality on improving job performance in a petrochemical industry development management company [Volume 4, Issue 43, 2021, Pages 112-122]
Over-Investment Managerial ability, internal control and investment efficiency [Volume 4, Issue 53, 2021, Pages 17-30]
Ownership of institutional shareholders Investigating the Effect of Financial Ratios and Ownership Structure on Financial Prediction [Volume 4, Issue 41, 2021, Pages 48-66]
Ownership structure Investigating the relationship between Corporate Social Responsibility Disclosure and Tax Avoidance with emphasis on the role of Ownership Structure [Volume 4, Issue 40, 2021, Pages 131-146]
Ownership structure The role of ownership structure on the relationship between transactions with affiliates and profit management [Volume 4, Issue 42, 2021, Pages 115-134]

P

Packaging Provide a model of the impact of love for the brand, packaging and price on the intention to repurchase customers from the sportswear industry [Volume 4, Issue 43, 2021, Pages 1-15]
Pandemic Analysis effect Pandemic Covid-19 on the Management efficiency of working capital on the stock exchange [Volume 4, Issue 54, 2021, Pages 111-125]
Participation Investigating the factors promoting the participation of Hamedani citizens in the implementation of city council resolutions [Volume 4, Issue 39, 2021, Pages 83-96]
Peer knowledge sharing Investigating the impact of peer knowledge sharing and leadership support on innovative and financial performance with the role of knowledge management success [Volume 4, Issue 47, 2021, Pages 36-44]
Performance Evaluation ambiguities of Tobin's Q for performance evaluation [Volume 4, Issue 42, 2021, Pages 51-60]
Personality Dimensions Investigating the effect of personality dimensions on customer-oriented behavior with the mediating role of job experience and organizational commitment [Volume 4, Issue 49, 2021, Pages 136-155]
Petrochemical industry Analysis of Threats and Opportunities for Attracting Investment in the Petrochemical Industry from the Perspective of Sheptro Employees [Volume 4, Issue 40, 2021, Pages 29-36]
Political communication The impact of corporate governance and political connections on information asymmetry at listed companies in Tehran Stock Exchange [Volume 4, Issue 42, 2021, Pages 61-83]
Political communication The effect of political communication on the financial flexibility of the company [Volume 4, Issue 45, 2021, Pages 61-72]
Political communication The effect of political relations on companies' financial decisions in companies listed on the Tehran Stock Exchange [Volume 4, Issue 45, 2021, Pages 73-84]
Political Connections The Impact of Political Connections on Firm Value and Profitability (Companies Listed on the Tehran Stock Exchange) [Volume 4, Issue 50, 2021, Pages 94-106]
Political Expenses Investigating the role of political costs on the cost of equity [Volume 4, Issue 53, 2021, Pages 85-95]
Political uncertainty Investigating the relationship between political uncertainty and the level of cash holding in Tehran Stock Exchange companies [Volume 4, Issue 53, 2021, Pages 110-121]
Politics Economic Implications of Accounting Standards [Volume 4, Issue 38, 2021, Pages 115-126]
Productivity The effect of intangible assets on profitability, productivity, capital structure, profit sharing policy and market value in listed and OTC companies [Volume 4, Issue 49, 2021, Pages 66-81]
Profitability Ability to profit and operating cash flow in explaining the realized realized intrinsic value of the company [Volume 4, Issue 45, 2021, Pages 97-112]
Profitability The effect of intangible assets on profitability, productivity, capital structure, profit sharing policy and market value in listed and OTC companies [Volume 4, Issue 49, 2021, Pages 66-81]
Profitability The Impact of Political Connections on Firm Value and Profitability (Companies Listed on the Tehran Stock Exchange) [Volume 4, Issue 50, 2021, Pages 94-106]
Profit Forecasting Financial Distress and the Credibility of Management Earnings Forecasts: Emphasizing the moderating role of audit quality [Volume 4, Issue 54, 2021, Pages 14-28]
Profit Management The effectiveness of the audit committee in the effect of information asymmetry on the actual profit management of companies listed on the Tehran Stock Exchange [Volume 4, Issue 38, 2021, Pages 35-52]
Profit Management Investigating the effect of market power and competition in the product market on the relationship between corporate governance and profit management [Volume 4, Issue 39, 2021, Pages 65-82]
Profit Management The Effect of Managerial Overconfidence on the relationship between the Transparency of financial Tnformation and Earnings Management [Volume 4, Issue 40, 2021, Pages 37-50]
Profit Management The role of audit quality adjustment in examining the relationship between profit management and debt expense [Volume 4, Issue 40, 2021, Pages 111-130]
Profit Management The role of ownership structure on the relationship between transactions with affiliates and profit management [Volume 4, Issue 42, 2021, Pages 115-134]
Profit Management Survey the effect of Internal control systems on the relationship between Earnings Management and Future Performance of Company [Volume 4, Issue 50, 2021, Pages 12-41]
Psychological Empowerment The effect of quantum management skills on the formation of innovative work behavior based on the mediating role of psychological empowerment and knowledge management: A case study [Volume 4, Issue 38, 2021, Pages 88-99]

Q

Quality of Accruals Investigating the relationship between financial reporting quality and stock portfolio returns: growth or value ? [Volume 4, Issue 41, 2021, Pages 87-105]
Quality of Accruals Investigating the Relationship between Diversification of Companies and the Quality of Accruals in Companies Listed on the Tehran Stock Exchange [Volume 4, Issue 45, 2021, Pages 85-96]
Quality of Accruals Investigating the effect of accruals quality on the relationship between heterogeneous beliefs of investors and stock returns of companies listed on the Tehran Stock Exchange [Volume 4, Issue 48, 2021, Pages 113-125]
Quality of Accruals Investigating the effect of macroeconomic variables on the relationship between financial reporting quality and stock return in companies listed on the Tehran Stock Exchange [Volume 4, Issue 51, 2021, Pages 78-95]
Quality of corporate governance Investigating the effect of management ability on the relationship between the quality of corporate governance and the performance of intellectual capital [Volume 4, Issue 44, 2021, Pages 77-88]
Quality of profit forecasting Investigating the relationship between earnings management and the expertise of the audit committee in the Tehran Stock Exchange [Volume 4, Issue 49, 2021, Pages 36-45]
Quantum Management Skills The effect of quantum management skills on the formation of innovative work behavior based on the mediating role of psychological empowerment and knowledge management: A case study [Volume 4, Issue 38, 2021, Pages 88-99]

R

Recession and Economic Prosperity The Impact of Economic Crises and Economic Growth on Cost Stickiness [Volume 4, Issue 45, 2021, Pages 1-17]
Relationship between Investigating the relationship between internal control rank of companies with brand name and performance [Volume 4, Issue 40, 2021, Pages 13-28]
Representationalism Objectivity in accounting [Volume 4, Issue 48, 2021, Pages 98-112]
Re-presentation of financial statements The effect of information transparency on the relationship between the presentation of financial statements and the audit committee [Volume 4, Issue 41, 2021, Pages 29-47]
Re-presentation of financial statements The impact of board dynamics on the restatement of financial statements [Volume 4, Issue 46, 2021, Pages 41-52]
Resolution Investigating the factors promoting the participation of Hamedani citizens in the implementation of city council resolutions [Volume 4, Issue 39, 2021, Pages 83-96]
Return on Assets Investigating the effect of oil price and its fluctuations on the return on assets of companies listed in the chemical and refining industry of Tehran Stock Exchange [Volume 4, Issue 43, 2021, Pages 34-48]
Return on Assets Investigating the Relationship between Diversification of Companies and the Quality of Accruals in Companies Listed on the Tehran Stock Exchange [Volume 4, Issue 45, 2021, Pages 85-96]
Risk Management Investigating the Relationship between Auditor Opinion and Risk Management with Credit Rating of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 46, 2021, Pages 94-108]
Risk Management Methods Investigating the Impact of Corporate Social Responsibility Indices on Risk Management Methods in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 40, 2021, Pages 65-83]

S

Schmallenbach Current value accounting: A comparative comparison of the views of Fritz Schmidt and his pioneers against the theory of Edwards and Bell [Volume 4, Issue 44, 2021, Pages 89-101]
Sepah Bank The effect of knowledge management on improving adolescent behaviors with the mediating role of business intelligence in Sepah Bank, Tabriz [Volume 4, Issue 40, 2021, Pages 1-12]
Service Quality Investigating the effect of perceived electronic services quality on brand equity with the mediating role of customer culture (Case study: Sepah Bank, North Khorasan Province) [Volume 4, Issue 48, 2021, Pages 32-46]
Social Accounting Institutionalism in Accounting [Volume 4, Issue 49, 2021, Pages 19-35]
Social Capital Investigating the theory of good governance based on public trust and social capital [Volume 4, Issue 44, 2021, Pages 1-12]
Social Networks Investigating the effect of social networks on the strategy of identifying entrepreneurial opportunities [Volume 4, Issue 42, 2021, Pages 1-8]
Social Responsibilities Investigating the effect of employee productivity on the relationship between social responsibilities and financial performance [Volume 4, Issue 44, 2021, Pages 135-147]
Sock Price Crash Risk Investigating the Impact of State Ownership on the Relationship between Sock Price Crash Risk and Capital Costs [Volume 4, Issue 52, 2021, Pages 136-148]
Spirituality The effect of spirituality on improving job performance in a petrochemical industry development management company [Volume 4, Issue 43, 2021, Pages 112-122]
Sportswear Provide a model of the impact of love for the brand, packaging and price on the intention to repurchase customers from the sportswear industry [Volume 4, Issue 43, 2021, Pages 1-15]
Staffing Assessing Employees' Satisfaction with Telecommuting on Organizational Performance Based on Morgan's telecommuting theory [Volume 4, Issue 50, 2021, Pages 82-93]
State-owned companies Business groups and corporate social responsibility [Volume 4, Issue 42, 2021, Pages 98-114]
Stock Exchange Investigating the Relationship between Bankruptcy Probability and Profit Management in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 38, 2021, Pages 127-134]
Stock Exchange Investigating the theory of perspective and risk-taking behavior of decision makers in Tehran Stock Exchange companies [Volume 4, Issue 40, 2021, Pages 84-96]
Stock Liquidity The effect of information asymmetry on the relationship between price and liquidity of the stock Syndicate [Volume 4, Issue 39, 2021, Pages 133-145]
Stock market Analysis effect Pandemic Covid-19 on the Management efficiency of working capital on the stock exchange [Volume 4, Issue 54, 2021, Pages 111-125]
Stock Price Crash Risk The Moderating Role of Institutional Ownership on the relationship between Confucianism Culture and Stock Price Crash Risk [Volume 4, Issue 48, 2021, Pages 1-18]
Stock Returns Investigating the relationship between financial reporting quality and stock portfolio returns: growth or value ? [Volume 4, Issue 41, 2021, Pages 87-105]
Stock Returns Investigating the relationship between risk of stock price falls, financial turmoil and stock returns on the Tehran Stock Exchange [Volume 4, Issue 47, 2021, Pages 122-138]
Stock Returns Investigating the effect of accruals quality on the relationship between heterogeneous beliefs of investors and stock returns of companies listed on the Tehran Stock Exchange [Volume 4, Issue 48, 2021, Pages 113-125]
Stock Returns Investigating the relationship between prospective information disclosure and stock volatility [Volume 4, Issue 50, 2021, Pages 1-11]
Stock Returns Investigating the effect of macroeconomic variables on the relationship between financial reporting quality and stock return in companies listed on the Tehran Stock Exchange [Volume 4, Issue 51, 2021, Pages 78-95]
Stock Returns Investigating the Impact of Management Change on Stock Price Information Content [Volume 4, Issue 55, 2021, Pages 91-103]
Stock Return Volatility The Impact of Company Reputation and Institutional Ownership on the Relationship between Prospective Information Disclosure and Stock Returns Volatility [Volume 4, Issue 51, 2021, Pages 1-16]
Stock value The relationship between commodity market competition and stock price risk [Volume 4, Issue 47, 2021, Pages 17-35]
Structural ownership Investigating the Effect of Financial Ratios and Ownership Structure on Financial Prediction [Volume 4, Issue 41, 2021, Pages 48-66]
Sustainable marketing activities Investigating the effect of sustainable marketing activities, brand image on customer loyalty with the mediating role of customer satisfaction and trust (Central Insurance Organization) [Volume 4, Issue 50, 2021, Pages 42-49]
Swing A Model for Green Supplier Selection using Integrated MADM Techniques Approach [Volume 4, Issue 55, 2021, Pages 1-22]

T

Talent Management Investigating the Role of Talent Management on Organizational Health (Case study of the General Directorate of Economy and Finance of Ardabil Province) [Volume 4, Issue 41, 2021, Pages 106-122]
Talent Management Investigating the effect of human resource planning programs in achieving the strategic goal on the effective performance and competitive advantage of the company [Volume 4, Issue 46, 2021, Pages 120-130]
Tax Avoidance Investigating the relationship between Corporate Social Responsibility Disclosure and Tax Avoidance with emphasis on the role of Ownership Structure [Volume 4, Issue 40, 2021, Pages 131-146]
Tax Avoidance Study of the possibility of bankruptcy and tax avoidance with the role of moderator variable product market competition [Volume 4, Issue 42, 2021, Pages 84-97]
Tax Avoidance Investigate the role of tax risk and tax avoidance [Volume 4, Issue 45, 2021, Pages 33-44]
Tax Avoidance The effect of managers with foreign experience on tax avoidance [Volume 4, Issue 52, 2021, Pages 16-27]
Tax Avoidance Investigating the effect of tax avoidance and corporate governance on social responsibility in companies listed on the Tehran Stock Exchange [Volume 4, Issue 54, 2021, Pages 55-68]
Tax Avoidance Representation fees and tax avoidance with emphasis on institutional shareholders and discount auditing fees [Volume 4, Issue 55, 2021, Pages 37-50]
Taxes Investigating the effect of tax, CEO's reward mechanism and company characteristics on dealing with affiliates in companies listed on the Tehran Stock Exchange [Volume 4, Issue 41, 2021, Pages 1-12]
Tehran Stock Exchange Investigating the Impact of Corporate Social Responsibility Indices on Risk Management Methods in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 40, 2021, Pages 65-83]
Tehran Stock Exchange audit quality to create value witness from tehran stock exchange [Volume 4, Issue 43, 2021, Pages 49-62]
Tehran Stock Exchange The relationship between managers' distrust and return on investment [Volume 4, Issue 46, 2021, Pages 29-40]
Tehran Stock Exchange Investigating the relationship between cash conversion cycle and company performance [Volume 4, Issue 48, 2021, Pages 82-97]
Tehran Stock Exchange The Impact of Political Connections on Firm Value and Profitability (Companies Listed on the Tehran Stock Exchange) [Volume 4, Issue 50, 2021, Pages 94-106]
Tehran Stock Exchange Investigating the Impact of Covid-19 on the Audit Quality of Companies Listed on the Stock Exchange [Volume 4, Issue 51, 2021, Pages 59-77]
Tehran Stock Exchange Investigating the relationship between financial reporting misconduct and CEO performance incentives [Volume 4, Issue 52, 2021, Pages 105-119]
Tehran Stock Exchange The Impact of Monetary Policy on the Total Index of Tehran Stock Exchange [Volume 4, Issue 53, 2021, Pages 73-84]
Tehran Stock Exchange Investigating the role of political costs on the cost of equity [Volume 4, Issue 53, 2021, Pages 85-95]
Tehran Stock Exchange The effect of cost stickiness on the quality of financial disclosure in companies listed on the Tehran Stock Exchange. [Volume 4, Issue 54, 2021, Pages 86-97]
The Impact of Transformational Leadership Investigating the effect of transformational leadership on organizational commitment with the mediating role of procedural justice and the moderating role of job growth opportunities (Central Insurance Organization) [Volume 4, Issue 51, 2021, Pages 32-43]
The term of office of the CEO The effect of the tenure of the CEO and the company's auditor on the quality of the audit [Volume 4, Issue 43, 2021, Pages 16-33]
Threats Analysis of Threats and Opportunities for Attracting Investment in the Petrochemical Industry from the Perspective of Sheptro Employees [Volume 4, Issue 40, 2021, Pages 29-36]
Tobin's Q ambiguities of Tobin's Q for performance evaluation [Volume 4, Issue 42, 2021, Pages 51-60]
TOPSIS A Model for Green Supplier Selection using Integrated MADM Techniques Approach [Volume 4, Issue 55, 2021, Pages 1-22]
Total of Index The Impact of Monetary Policy on the Total Index of Tehran Stock Exchange [Volume 4, Issue 53, 2021, Pages 73-84]
Transformational Leadership Investigating the Impact of Transformational Leadership Style on Organizational Entrepreneurship [Volume 4, Issue 41, 2021, Pages 123-131]
Transformational Leadership The mediating role of high-performance work systems on the relationship between transformational leadership and organizational citizenship behavior (Case study: Central Insurance Organization) [Volume 4, Issue 51, 2021, Pages 44-58]
Transparency financial information The Effect of Managerial Overconfidence on the relationship between the Transparency of financial Tnformation and Earnings Management [Volume 4, Issue 40, 2021, Pages 37-50]
Transparency of Financial Information An overview of transparent financial information and its role in stock price falls [Volume 4, Issue 52, 2021, Pages 120-135]

U

Uncertainty of economic policies Investigating the Relationship between Economic Policy Uncertainty, Capital Cost and Company Innovation in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 48, 2021, Pages 144-155]
Unexpected Accruals Investigating the Impact of Government Ownership on the Content of Profit and Optional Accruals [Volume 4, Issue 48, 2021, Pages 47-66]

V

Violation in financial reporting Investigating the relationship between financial reporting misconduct and CEO performance incentives [Volume 4, Issue 52, 2021, Pages 105-119]
Vision theory Investigating the theory of perspective and risk-taking behavior of decision makers in Tehran Stock Exchange companies [Volume 4, Issue 40, 2021, Pages 84-96]
Voluntary Disclosure An explaination of a model for voluntary disclosure of financial and non-financial information of business models [Volume 4, Issue 39, 2021, Pages 15-38]
Voluntary disclosure of corporate social responsibility The Impact of the Institutional Environment on the Relationship between Voluntary Disclosure of Corporate Social Responsibility and Auditor Demand [Volume 4, Issue 45, 2021, Pages 45-60]

W

Working capital management Analysis effect Pandemic Covid-19 on the Management efficiency of working capital on the stock exchange [Volume 4, Issue 54, 2021, Pages 111-125]