Keyword Index

A

  • Ability to compare financial statements The effect of macroeconomic variables on the relationship between comparability of financial statements and debt maturity structure [Volume 5, Issue 56, 2022, Pages 1-17]
  • Ability to compare financial statements The effect of intellectual capital on the comparability of financial statements [Volume 5, Issue 60, 2022, Pages 95-111]
  • Ability to compare financial statements Investigating the Impact of Comparability of Financial Statements on Stock Price Delay Response [Volume 5, Issue 62, 2022, Pages 51-66]
  • Abnormal stock returns Impact of earnings forecast error with earnings management and abnormal returns [Volume 5, Issue 61, 2022, Pages 1-16]
  • Abnormal stock returns The effect of managers' short-sightedness on abnormal stock returns with an emphasis on institutional investors [Volume 5, Issue 61, 2022, Pages 91-102]
  • Abnormal stock returns A study of corporate Relationship humanitarian behavior with information content and the board of characteristics A study of corporate Relationship humanitarian behavior with information content and the board of characteristics [Volume 5, Issue 71, 2022, Pages 118-132]
  • Accounting The importance of ethics and its impact on the accounting profession [Volume 5, Issue 65, 2022, Pages 13-20]
  • Accounting Ethics in Accounting [Volume 5, Issue 71, 2022, Pages 34-40]
  • Accounting conservatism Investigating the relationship between short-term and long-term tenure of the auditor and accounting conservatism [Volume 5, Issue 57, 2022, Pages 132-145]
  • Accruals Investigating the effect of financial reporting quality on the market value added of companies listed on the Tehran Stock Exchange [Volume 5, Issue 56, 2022, Pages 44-57]
  • Active institutional ownership Studying the effect of active institutional ownership on the performance volatility of companies listed on the Tehran Stock Exchange [Volume 5, Issue 70, 2022, Pages 85-93]
  • Administrative corruption Administrative corruption and its bottlenecks in the organizational and management structure studied in scientific and academic centers (administrative headquarters and applied scientific university centers) [Volume 5, Issue 63, 2022, Pages 59-76]
  • Agency costs The effect of agency costs on the relationship between ownership structure and investment sensitivity to cash flow [Volume 5, Issue 59, 2022, Pages 56-74]
  • Akhme Qiyah Analysis of the process of urbanization in the marginal area of Akhme Qiya [Volume 5, Issue 76, 2022, Pages 58-69]
  • Altman adjusted Model to Prediction Stages of Financial Distress The Effect of Financial Distress on Earnings Volatility [Volume 5, Issue 59, 2022, Pages 16-29]
  • Altman's bankruptcy risk The effectiveness of the audit committee and risk taking of banks [Volume 5, Issue 74, 2022, Pages 42-59]
  • ARDL The Impact of Health Expenses on Life Expectancy in Iran [Volume 5, Issue 65, 2022, Pages 90-103]
  • Attitude Investigate the level of Awareness, behavior and attitude of employees of government organizations during the outbreak of COVID-19 (Case study: Health Department employees of Abadan University of Medical Sciences) [Volume 5, Issue 58, 2022, Pages 63-71]
  • Audit Adoption of International Financial Reporting Standards (IFRS) and how internal auditing approaches [Volume 5, Issue 59, 2022, Pages 75-90]
  • Audit comments Investigating the effect of effective factors on the auditor's opinion [Volume 5, Issue 64, 2022, Pages 15-26]
  • Audit Committee The effect of audit committee characteristics on the relationship between CEO experience and cash holding levels [Volume 5, Issue 68, 2022, Pages 1-15]
  • Audit Committee Examining the impact of managers' overconfidence on tax avoidance with regard to the moderating role of the audit committee [Volume 5, Issue 72, 2022, Pages 19-37]
  • Audit committee Expertise Characteristics of the audit committee and profit announcement [Volume 5, Issue 58, 2022, Pages 47-62]
  • Audit committee gender Investigating the relationship between managerial optimism and the sensitivity of investment cash flow with the effect of the gender role of the audit committee [Volume 5, Issue 67, 2022, Pages 94-106]
  • Audit Committee Independence Characteristics of the audit committee and profit announcement [Volume 5, Issue 58, 2022, Pages 47-62]
  • Audit committee quality The role of audit committee quality on the financial performance of public and private banks admitted to the stock exchange [Volume 5, Issue 67, 2022, Pages 107-125]
  • Audit Committee Size Characteristics of the audit committee and profit announcement [Volume 5, Issue 58, 2022, Pages 47-62]
  • Audit Fee Auditor liability and retained excess cash: Evidence from public company audit fees [Volume 5, Issue 65, 2022, Pages 62-73]
  • Audit fees Investigating the impact of auditor size on the relationship between voluntary disclosure of social responsibility and audit fees [Volume 5, Issue 64, 2022, Pages 40-53]
  • Audit opinion The Impact of Client Size and Financial Performance on Audit Opinion [Volume 5, Issue 76, 2022, Pages 91-113]
  • Auditor characteristics Impact of auditor characteristics on the value of corporate diversification [Volume 5, Issue 58, 2022, Pages 107-126]
  • Auditor Long Term Investigating the relationship between short-term and long-term tenure of the auditor and accounting conservatism [Volume 5, Issue 57, 2022, Pages 132-145]
  • Auditor monitoring The effect of the moderating role of the auditor's supervision on the relationship between the gender diversity of the board of directors and the profit manipulation of companies listed on the Tehran Stock Exchange. [Volume 5, Issue 77, 2022, Pages 59-74]
  • Auditors Internal Audit: Importance and Efficiency [Volume 5, Issue 57, 2022, Pages 122-131]
  • Auditors The Role of Critical Thinking Auditors in quality of internal audit [Volume 5, Issue 59, 2022, Pages 41-55]
  • Auditor's Abnormal Fee The Effect of Ownership Concentration on the Relationship between Auditor's Abnormal Fee and Bankruptcy Risk [Volume 5, Issue 71, 2022, Pages 53-65]
  • Auditors Efforts The Effect of Environmental Sustainability Disclosure on Audits Effort and Audit Quality of the Companies Listed in Tehran Stock Exchange. [Volume 5, Issue 65, 2022, Pages 74-89]
  • Auditor Short Term Investigating the relationship between short-term and long-term tenure of the auditor and accounting conservatism [Volume 5, Issue 57, 2022, Pages 132-145]
  • Auditor size Investigating the effect of effective factors on the auditor's opinion [Volume 5, Issue 64, 2022, Pages 15-26]
  • Auditor size Investigating the impact of auditor size on the relationship between voluntary disclosure of social responsibility and audit fees [Volume 5, Issue 64, 2022, Pages 40-53]
  • Audit Quality Investigating the Relationship between Auditor Specialization in Industry and Audit Quality in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 57, 2022, Pages 105-121]
  • Audit Quality Investigating the effect of audit quality on earnings management at the time of initial public offering of shares of companies listed on the Tehran Stock Exchange [Volume 5, Issue 61, 2022, Pages 78-90]
  • Audit Quality Investigating the effect of audit quality on the relationship between social responsibility and debt expense in companies listed on the Tehran Stock Exchange [Volume 5, Issue 64, 2022, Pages 1-14]
  • Audit Quality The moderating role of audit quality on the effects of corporate governance on investment efficiency [Volume 5, Issue 64, 2022, Pages 54-69]
  • Audit Quality The effect of audit quality on company performance based on sustainable growth rate with emphasis on the role of competition in the product market [Volume 5, Issue 68, 2022, Pages 32-46]
  • Audit Quality Explaining the relationship between financial constraints and audit quality with the informational value of operating cash flow forecasting [Volume 5, Issue 69, 2022, Pages 37-57]
  • Audit Quality The effect of financial reporting quality, family ownership and audit quality on investment efficiency [Volume 5, Issue 69, 2022, Pages 72-86]
  • Audit Quality Investigating the relationship between competition in the product market and audit quality, emphasizing the role of corporate governance [Volume 5, Issue 72, 2022, Pages 55-72]
  • Audit Report Delay Investigating the relationship between managers' overconfidence and audit report delay in companies listed on the Tehran Stock Exchange [Volume 5, Issue 69, 2022, Pages 87-99]
  • Audit Report Delay The Effect of Liquidity, Debt Ratio, Frim Size and Age on Audit Report Delay [Volume 5, Issue 74, 2022, Pages 136-147]
  • Audit Reporting Internal Audit: Importance and Efficiency [Volume 5, Issue 57, 2022, Pages 122-131]

B

  • Bank financial leverage Financing and financial leverage of banks admitted to the Tehran Stock Exchange [Volume 5, Issue 64, 2022, Pages 96-108]
  • Bank financial stability Bank's financial stability and risk management in banks admitted to the Tehran Stock Exchange [Volume 5, Issue 66, 2022, Pages 64-87]
  • Bankruptcy Investigating the effect of effective factors on the auditor's opinion [Volume 5, Issue 64, 2022, Pages 15-26]
  • Bankruptcy Managers’ Empire Building and Bankruptcy Risk According to Industry Market Concentration [Volume 5, Issue 73, 2022, Pages 31-42]
  • Bankruptcy Risk The effect of tax avoidance and corporate governance on the bankruptcy risk of companies in the Tehran Stock Exchange [Volume 5, Issue 68, 2022, Pages 126-143]
  • Bankruptcy Risk The Effect of Ownership Concentration on the Relationship between Auditor's Abnormal Fee and Bankruptcy Risk [Volume 5, Issue 71, 2022, Pages 53-65]
  • Banks Studying the relationship between knowledge management, intellectual capital and social capital in banks [Volume 5, Issue 77, 2022, Pages 94-111]
  • Behavior Investigate the level of Awareness, behavior and attitude of employees of government organizations during the outbreak of COVID-19 (Case study: Health Department employees of Abadan University of Medical Sciences) [Volume 5, Issue 58, 2022, Pages 63-71]
  • Blockchain Investigating the Impact of International Sanctions on the International Banking Transactions of Iranian Companies in the China Blockchain [Volume 5, Issue 63, 2022, Pages 92-104]
  • Board Gender A study of corporate Relationship humanitarian behavior with information content and the board of characteristics A study of corporate Relationship humanitarian behavior with information content and the board of characteristics [Volume 5, Issue 71, 2022, Pages 118-132]
  • Board Size A study of corporate Relationship humanitarian behavior with information content and the board of characteristics A study of corporate Relationship humanitarian behavior with information content and the board of characteristics [Volume 5, Issue 71, 2022, Pages 118-132]
  • Business Cycle competition in the product market and cash holding with emphasis on the moderating role of the business cycle [Volume 5, Issue 56, 2022, Pages 18-30]
  • Business Cycle Study of the effect of business cycle and revenue diversification on the capital buffer and credit risk of banks listed on the Tehran Stock Exchange [Volume 5, Issue 77, 2022, Pages 75-93]
  • Business Intelligence The effect of business intelligence on marketing on increasing sales in manufacturing companies [Volume 5, Issue 59, 2022, Pages 91-100]
  • Business Intelligence The effect of business intelligenceŘŚ organizational learning and innovation on the financial performance of innovative companies based in Iran [Volume 5, Issue 77, 2022, Pages 138-151]
  • Business strategy The Impact of Business Strategies on Social Responsibility and Future Performance of Tehran Stock Exchange Companies [Volume 5, Issue 77, 2022, Pages 112-121]

C

  • Capital efficiency, resistance economy Investigating the position of resistance economy (relationship between indicators of resistance economy and international banking) in international banking under the influence of international sanctions [Volume 5, Issue 72, 2022, Pages 109-124]
  • Capital structure Investigating the effect of financial leverage and managerial rewards and volatility of companies' stock returns [Volume 5, Issue 61, 2022, Pages 64-77]
  • Capital structure Investigating the effect of intellectual capital efficiency on capital structure with the role of adjusting risk and profitability of the company [Volume 5, Issue 73, 2022, Pages 96-115]
  • Capital structure Investment and environmental, governance and social performance of the company in the accepted companies of the stock exchange [Volume 5, Issue 75, 2022, Pages 52-63]
  • Capital structure and cost Investigating the impact of corporate governance mechanisms on capital structure considering the mediating role of capital cost [Volume 5, Issue 73, 2022, Pages 116-130]
  • Cash Flow Study of the effect of the type of auditor's statement on the relationship between operating cash flow and the probability of bankruptcy [Volume 5, Issue 62, 2022, Pages 125-135]
  • Cash Flow Investigating the quality of accruals with cash flow and cost of equity of companies admitted to the stock exchange [Volume 5, Issue 67, 2022, Pages 126-137]
  • Cash flow growth Investigating the impact of cash flow growth on company performance with an emphasis on financial helplessness and financial leverage in acquired companies of the Tehran Stock Exchange. [Volume 5, Issue 73, 2022, Pages 15-30]
  • Cash Flow Statement The effect Cash flow statement and firm value in investment [Volume 5, Issue 76, 2022, Pages 23-44]
  • Cash held by government companies and non-government companies Auditor liability and retained excess cash: Evidence from public company audit fees [Volume 5, Issue 65, 2022, Pages 62-73]
  • Cash Holding competition in the product market and cash holding with emphasis on the moderating role of the business cycle [Volume 5, Issue 56, 2022, Pages 18-30]
  • Cash Holding The effect of accounting information quality on cash retention with emphasis on inflation [Volume 5, Issue 61, 2022, Pages 103-114]
  • Cash Holding Investigating the relationship between cash holdings and expected stock returns, real returns, and systematic risk [Volume 5, Issue 73, 2022, Pages 70-87]
  • Cash holding level The Effect of auditor's report on the relationship between Cash holding level and excess returns [Volume 5, Issue 61, 2022, Pages 35-45]
  • Cash holding level The effect of audit committee characteristics on the relationship between CEO experience and cash holding levels [Volume 5, Issue 68, 2022, Pages 1-15]
  • Cash Value Added The Relationship Between Modern Indexes for the Evaluation of the Financial Performance with Working Capital of Companies Accepted in Tehran Stock Exchange [Volume 5, Issue 66, 2022, Pages 54-63]
  • CEO compensation The effect of CEO compensation on managers' abnormal tone based on the role of industry return fluctuations [Volume 5, Issue 71, 2022, Pages 66-79]
  • CEO experience The effect of audit committee characteristics on the relationship between CEO experience and cash holding levels [Volume 5, Issue 68, 2022, Pages 1-15]
  • CEO Narcissism The effect of CEO narcissism on the relationship between CEO's academic record and cash retention [Volume 5, Issue 60, 2022, Pages 14-32]
  • CEO rotation The effect of CEO rotation on Stable Dividend Policy and the amount of dividend distribution according to the ownership structure [Volume 5, Issue 70, 2022, Pages 1-14]
  • CEO's educational background The effect of CEO narcissism on the relationship between CEO's academic record and cash retention [Volume 5, Issue 60, 2022, Pages 14-32]
  • CEO's experience The relationship between CEO experience and cash holding levels [Volume 5, Issue 67, 2022, Pages 1-10]
  • CEO's risk taking, CEO's overconfidence The effect of CEO's risk-taking characteristics, CEO's overconfidence and capital intensity on tax avoidance [Volume 5, Issue 75, 2022, Pages 64-82]
  • CEO Tenure The relationship between the CEO's tenure and the value of excess cash [Volume 5, Issue 58, 2022, Pages 82-93]
  • Characteristics of the board Investigating the moderating effect of board characteristics on the relationship between effective tax rates and company value in the Iranian capital market [Volume 5, Issue 58, 2022, Pages 1-25]
  • City Analysis of the process of urbanization in the marginal area of Akhme Qiya [Volume 5, Issue 76, 2022, Pages 58-69]
  • Client Size The Impact of Client Size and Financial Performance on Audit Opinion [Volume 5, Issue 76, 2022, Pages 91-113]
  • Commercial Credit Investigating the relationship between investors' emotional tendencies, competition in the product market and the company's commercial credit [Volume 5, Issue 70, 2022, Pages 35-49]
  • Company diversification Investigating the effect of managers' overconfidence on the diversity of companies in companies listed on the stock exchange [Volume 5, Issue 60, 2022, Pages 1-13]
  • Company life cycle The effect of uncertainty of economic policies and tax avoidance on the value of surplus cash with emphasis on different stages of the company's life cycle [Volume 5, Issue 77, 2022, Pages 1-22]
  • Company performance The effect of digital marketing and market sensing capabilities on organizational performance [Volume 5, Issue 58, 2022, Pages 148-154]
  • Company performance Explain and provide a model for measuring environmental disclosure and evaluating its effect on company performance [Volume 5, Issue 62, 2022, Pages 77-92]
  • Company performance Examining the non-linear relationship between intellectual capital and company performance [Volume 5, Issue 68, 2022, Pages 47-58]
  • Company performance Investigating the impact of cash flow growth on company performance with an emphasis on financial helplessness and financial leverage in acquired companies of the Tehran Stock Exchange. [Volume 5, Issue 73, 2022, Pages 15-30]
  • Company profitability Investigating the effect of intellectual capital efficiency on capital structure with the role of adjusting risk and profitability of the company [Volume 5, Issue 73, 2022, Pages 96-115]
  • Company Size Investigating the effect of effective factors on the auditor's opinion [Volume 5, Issue 64, 2022, Pages 15-26]
  • Competitive advantage Explaining and identifying factors that constitute competitive advantage in organizations based on qualitative technique [Volume 5, Issue 76, 2022, Pages 128-143]
  • Components of intellectual capital Investigating the relationship between Intellectual Capital Components and Financial Performance of companies accepted in Tehran Stock Exchange [Volume 5, Issue 63, 2022, Pages 45-58]
  • Concentration of Ownership Investigating the relationship between the transparency of accounting information and the stickiness of costs with an emphasis on the concentration of ownership of companies admitted to the Tehran Stock Exchange [Volume 5, Issue 70, 2022, Pages 137-150]
  • Conditional Conservatism The relationship between real and accrual earning management and managers' conservatism [Volume 5, Issue 68, 2022, Pages 16-31]
  • Conservatism The relationship between real and accrual earning management and managers' conservatism [Volume 5, Issue 68, 2022, Pages 16-31]
  • Content Quality The effect of business intelligence on marketing on increasing sales in manufacturing companies [Volume 5, Issue 59, 2022, Pages 91-100]
  • Corporate Complexity The relationship between firm complexity and corporate social Responsibility of companies listed in Tehran Stock Exchange [Volume 5, Issue 64, 2022, Pages 70-82]
  • Corporate Financing Prioritization of investment methods in oil projects using Vickor method [Volume 5, Issue 64, 2022, Pages 109-121]
  • Corporate Governance Investigating the Relationship between Corporate Governance and the Value of Accounting Information in Companies Listed on the Tehran Stock Exchange [Volume 5, Issue 62, 2022, Pages 110-124]
  • Corporate Governance The moderating role of audit quality on the effects of corporate governance on investment efficiency [Volume 5, Issue 64, 2022, Pages 54-69]
  • Corporate Governance The effect of corporate governance mechanisms, profitability, financial leverage and profit management on tax avoidance in Tehran Stock Exchange [Volume 5, Issue 68, 2022, Pages 108-125]
  • Corporate Governance The effect of tax avoidance and corporate governance on the bankruptcy risk of companies in the Tehran Stock Exchange [Volume 5, Issue 68, 2022, Pages 126-143]
  • Corporate Governance Investigating the relationship between competition in the product market and audit quality, emphasizing the role of corporate governance [Volume 5, Issue 72, 2022, Pages 55-72]
  • Corporate Governance Examining the role of social responsibility on the relationship between elements of corporate governance and the tax gap [Volume 5, Issue 77, 2022, Pages 122-137]
  • Corporate Governance Mechanisms Investigating the impact of corporate governance mechanisms on capital structure considering the mediating role of capital cost [Volume 5, Issue 73, 2022, Pages 116-130]
  • Corporate Humanitarian Behavior A study of corporate Relationship humanitarian behavior with information content and the board of characteristics A study of corporate Relationship humanitarian behavior with information content and the board of characteristics [Volume 5, Issue 71, 2022, Pages 118-132]
  • Corporate Social Responsibility Expenditures The relationship between corporate social responsibility expenditures and firm value with the moderating role of integrated reporting [Volume 5, Issue 76, 2022, Pages 114-127]
  • Corporate tax avoidance The effect of corporate tax avoidance on cash surplus value with the moderating role of information transparency [Volume 5, Issue 72, 2022, Pages 1-18]
  • Cost behavior The effect of sales uncertainty on cost behavior [Volume 5, Issue 63, 2022, Pages 13-26]
  • Cost of Equity Investigating the quality of accruals with cash flow and cost of equity of companies admitted to the stock exchange [Volume 5, Issue 67, 2022, Pages 126-137]
  • Cost Reduction Investigating the use of operational research in cost reduction [Volume 5, Issue 72, 2022, Pages 73-80]
  • Cost Reduction A review of the application of operational research in optimization and cost reduction [Volume 5, Issue 73, 2022, Pages 88-95]
  • Credit risk Bank's financial stability and risk management in banks admitted to the Tehran Stock Exchange [Volume 5, Issue 66, 2022, Pages 64-87]
  • Credit risk Study of the effect of business cycle and revenue diversification on the capital buffer and credit risk of banks listed on the Tehran Stock Exchange [Volume 5, Issue 77, 2022, Pages 75-93]
  • Customer base concentration Investigating the impact of customer focus and public disclosure on management's revenue and sales forecast in companies listed on the stock exchange [Volume 5, Issue 69, 2022, Pages 58-71]
  • Customer Orientation Investigating the effect of supplier integration and customer orientation on green innovation with the moderating role of green information system (study: Iran Khodro Industrial Group) [Volume 5, Issue 77, 2022, Pages 40-58]
  • Customer retention Presenting a Customer Retention Model from an Interactive Marketing Perspective in the Banking Industry (Case Study of Tejarat Bank, Tehran Province) [Volume 5, Issue 62, 2022, Pages 93-109]

D

  • Debt Maturity Structure The effect of macroeconomic variables on the relationship between comparability of financial statements and debt maturity structure [Volume 5, Issue 56, 2022, Pages 1-17]
  • Debt-to-Equity Ratio Effects of Financial Distress, Dividend Policy and Debt-to-Equity Ratio on Firm Value [Volume 5, Issue 74, 2022, Pages 104-116]
  • Digital marketing The effect of digital marketing and market sensing capabilities on organizational performance [Volume 5, Issue 58, 2022, Pages 148-154]
  • Diversification Impact of auditor characteristics on the value of corporate diversification [Volume 5, Issue 58, 2022, Pages 107-126]
  • Dividend Policy Effects of Financial Distress, Dividend Policy and Debt-to-Equity Ratio on Firm Value [Volume 5, Issue 74, 2022, Pages 104-116]

E

  • Earnings Relationship between Multiple Earnings Quality Measures and Stock Return Volatility [Volume 5, Issue 63, 2022, Pages 77-91]
  • Earnings Forecast Error Impact of earnings forecast error with earnings management and abnormal returns [Volume 5, Issue 61, 2022, Pages 1-16]
  • Earnings Management Impact of earnings forecast error with earnings management and abnormal returns [Volume 5, Issue 61, 2022, Pages 1-16]
  • Earnings Management Investigating the effect of audit quality on earnings management at the time of initial public offering of shares of companies listed on the Tehran Stock Exchange [Volume 5, Issue 61, 2022, Pages 78-90]
  • Earnings Management Profit management and investment behavior of companies with return on equity [Volume 5, Issue 63, 2022, Pages 105-119]
  • Earnings Quality Relationship between Multiple Earnings Quality Measures and Stock Return Volatility [Volume 5, Issue 63, 2022, Pages 77-91]
  • Earnings Quality Corporate sustainability performance and earnings continuity on the relationship between earnings quality and future cash flow [Volume 5, Issue 71, 2022, Pages 18-33]
  • Economic Growth Investigating the impact of the role of economic factors on Iran's economic growth [Volume 5, Issue 77, 2022, Pages 152-162]
  • Economic Value Added The Relationship Between Modern Indexes for the Evaluation of the Financial Performance with Working Capital of Companies Accepted in Tehran Stock Exchange [Volume 5, Issue 66, 2022, Pages 54-63]
  • Education and profession Strengths and weaknesses of forensic accounting: an Implication on the socio-economic development [Volume 5, Issue 72, 2022, Pages 38-54]
  • Effectiveness of audit committee The effectiveness of the audit committee and risk taking of banks [Volume 5, Issue 74, 2022, Pages 42-59]
  • Effective Tax Rate Investigating the moderating effect of board characteristics on the relationship between effective tax rates and company value in the Iranian capital market [Volume 5, Issue 58, 2022, Pages 1-25]
  • Efficient Market Evaluating the effectiveness of stock return fluctuations based on investors' sentiments, taking into account the effects of investment opportunities [Volume 5, Issue 75, 2022, Pages 28-51]
  • Eghlid Sugar Factory Customer-supplier relationships and debt costs [Volume 5, Issue 56, 2022, Pages 89-101]
  • Elementary Students Evaluation of the effectiveness of virtual education on students' problem solving skills [Volume 5, Issue 60, 2022, Pages 65-72]
  • Embargo Designing the export sales model of the oil and gas futures contract with Iran to the target countries in the conditions Sanctions [Volume 5, Issue 72, 2022, Pages 125-141]
  • Emotional intelligence Evaluating the Relationship between Emotional Intelligence and Self-Efficacy with the Aim of Student Satisfaction (Case Study: Cancer Students) [Volume 5, Issue 61, 2022, Pages 17-27]
  • Emotional tendencies of investors Investigating the relationship between investors' emotional tendencies, competition in the product market and the company's commercial credit [Volume 5, Issue 70, 2022, Pages 35-49]
  • Employees Investigating the position of knowledge management in achieving the goals of the organization [Volume 5, Issue 57, 2022, Pages 146-153]
  • Employees Investigate the level of Awareness, behavior and attitude of employees of government organizations during the outbreak of COVID-19 (Case study: Health Department employees of Abadan University of Medical Sciences) [Volume 5, Issue 58, 2022, Pages 63-71]
  • Entrepreneurial activities The Impact of Social Capital on the Financial Performance of Entrepreneurship (Dairy Industries of Shahriyar) [Volume 5, Issue 68, 2022, Pages 79-107]
  • Environmental Investment and environmental, governance and social performance of the company in the accepted companies of the stock exchange [Volume 5, Issue 75, 2022, Pages 52-63]
  • Environmental orientation The effect of human resource management on environmental performance with the role of internal environmental orientation and organizational citizenship behavior (Case study of municipal employees of District 11 of Tehran) [Volume 5, Issue 61, 2022, Pages 54-63]
  • Environmental performance The effect of human resource management on environmental performance with the role of internal environmental orientation and organizational citizenship behavior (Case study of municipal employees of District 11 of Tehran) [Volume 5, Issue 61, 2022, Pages 54-63]
  • Environmental Reporting Explain and provide a model for measuring environmental disclosure and evaluating its effect on company performance [Volume 5, Issue 62, 2022, Pages 77-92]
  • Environmental Sustainability Reporting The Effect of Environmental Sustainability Disclosure on Audits Effort and Audit Quality of the Companies Listed in Tehran Stock Exchange. [Volume 5, Issue 65, 2022, Pages 74-89]
  • Environmental uncertainty The relationship between firm complexity and corporate social Responsibility of companies listed in Tehran Stock Exchange [Volume 5, Issue 64, 2022, Pages 70-82]
  • Environmental uncertainty The effect of environmental uncertainty on the relationship between stock liquidity and stock dividend [Volume 5, Issue 69, 2022, Pages 156-178]
  • Environmental uncertainty Investigating the impact of environmental uncertainty on the level of corporate sustainability reporting [Volume 5, Issue 74, 2022, Pages 60-71]
  • Ethical Principles The importance of ethics and its impact on the accounting profession [Volume 5, Issue 65, 2022, Pages 13-20]
  • Ethics in Accounting Ethics in Accounting [Volume 5, Issue 71, 2022, Pages 34-40]
  • Export sales model Designing the export sales model of the oil and gas futures contract with Iran to the target countries in the conditions Sanctions [Volume 5, Issue 72, 2022, Pages 125-141]
  • External Financing Investigating the effect of the financial expertise of the board of directors on the financing of companies admitted to the Tehran Stock Exchange [Volume 5, Issue 74, 2022, Pages 117-135]

F

  • Family Ownership The role of managers' psychological characteristics on the relationship between family corporate ownership and R&D investment [Volume 5, Issue 56, 2022, Pages 31-43]
  • Family Ownership The effect of financial reporting quality, family ownership and audit quality on investment efficiency [Volume 5, Issue 69, 2022, Pages 72-86]
  • Financial Constraint Explaining the relationship between financial constraints and audit quality with the informational value of operating cash flow forecasting [Volume 5, Issue 69, 2022, Pages 37-57]
  • Financial Constraints Study of the effect of financial constraints on the relationship between tax avoidance and the level of cash holdings [Volume 5, Issue 60, 2022, Pages 73-83]
  • Financial Constraints Investigating the effect of restating financial statements on investment inefficiency with the role of financial distress [Volume 5, Issue 67, 2022, Pages 11-24]
  • Financial Constraints The effect of cash flow uncertainty on the cost of research and development with the moderating effect of financial constraints [Volume 5, Issue 73, 2022, Pages 131-144]
  • Financial Corruption Explaining the relationship between research and development costs and financial performance, emphasizing the role of financial corruption moderator [Volume 5, Issue 71, 2022, Pages 104-117]
  • Financial Development The relationship between company characteristics and financial development with an emphasis on the uncertainty of economic policy in companies admitted to the Tehran Stock Exchange. [Volume 5, Issue 76, 2022, Pages 1-22]
  • Financial Distress Investigating the Relationship between Financial Distress and Financing Constraints with Trade Credit Provisions [Volume 5, Issue 56, 2022, Pages 72-88]
  • Financial Distress Investigating the impact of cash flow growth on company performance with an emphasis on financial helplessness and financial leverage in acquired companies of the Tehran Stock Exchange. [Volume 5, Issue 73, 2022, Pages 15-30]
  • Financial Distress Effects of Financial Distress, Dividend Policy and Debt-to-Equity Ratio on Firm Value [Volume 5, Issue 74, 2022, Pages 104-116]
  • Financial Distress ŘŚ Earnings Volatility The Effect of Financial Distress on Earnings Volatility [Volume 5, Issue 59, 2022, Pages 16-29]
  • Financial expertise of the board Investigating the effect of the financial expertise of the board of directors on the financing of companies admitted to the Tehran Stock Exchange [Volume 5, Issue 74, 2022, Pages 117-135]
  • Financial Knowledge Investigating the risk tolerance of financial market investors and its relationship with financial literacy [Volume 5, Issue 72, 2022, Pages 86-95]
  • Financial Leverage Investigating the effect of corporate tax and financial leverage on investment risk in companies listed on the Tehran Stock Exchange [Volume 5, Issue 57, 2022, Pages 154-167]
  • Financial Leverage The Impact of Managers' Overconfidence on Financing Methods [Volume 5, Issue 60, 2022, Pages 125-136]
  • Financial Leverage The effect of corporate governance mechanisms, profitability, financial leverage and profit management on tax avoidance in Tehran Stock Exchange [Volume 5, Issue 68, 2022, Pages 108-125]
  • Financial Leverage Investigating the impact of cash flow growth on company performance with an emphasis on financial helplessness and financial leverage in acquired companies of the Tehran Stock Exchange. [Volume 5, Issue 73, 2022, Pages 15-30]
  • Financial Leverage A look at heterogeneous investment and stock returns [Volume 5, Issue 75, 2022, Pages 104-111]
  • Financial Market Investigating the risk tolerance of financial market investors and its relationship with financial literacy [Volume 5, Issue 72, 2022, Pages 86-95]
  • Financial Markets Investigating the impact of operating cash flow manipulation on the sustainability of profit-based growth in financial markets [Volume 5, Issue 76, 2022, Pages 157-168]
  • Financial Reporting Investigating the effect of managers' personality traits on the tendency to manipulate financial reports [Volume 5, Issue 56, 2022, Pages 129-144]
  • Financial Reporting Investigate the role of political relations with the government in keeping information up to date with respect to internal ownership [Volume 5, Issue 62, 2022, Pages 9-23]
  • Financial Reporting Quality Investigating the mediating role of financial reporting quality on the relationship between product market competition and financial analysis forecasting quality. [Volume 5, Issue 67, 2022, Pages 138-150]
  • Financial Reporting Quality The effect of financial reporting quality, family ownership and audit quality on investment efficiency [Volume 5, Issue 69, 2022, Pages 72-86]
  • Financial Reporting Quality Auditor rotation, disclosure of important audit issues and financial reporting quality [Volume 5, Issue 75, 2022, Pages 130-148]
  • Financial Sanctions Examining the effect of monetary policy on the performance of companies with a focus on financial sanctions [Volume 5, Issue 74, 2022, Pages 91-103]
  • Financing The Impact of Managers' Overconfidence on Financing Methods [Volume 5, Issue 60, 2022, Pages 125-136]
  • Financing Financing and financial leverage of banks admitted to the Tehran Stock Exchange [Volume 5, Issue 64, 2022, Pages 96-108]
  • Financing Constraint Interplay of Financing Constraint and Leverage on Real Earnings Management [Volume 5, Issue 75, 2022, Pages 1-12]
  • Financing Constraints Investigating the Relationship between Financial Distress and Financing Constraints with Trade Credit Provisions [Volume 5, Issue 56, 2022, Pages 72-88]
  • Firm Value The Role of Female Board Members on Firm value and Social Responsibility (Evidence from: Tehran Stock Exchange) [Volume 5, Issue 59, 2022, Pages 101-117]
  • Firm Value Effects of Financial Distress, Dividend Policy and Debt-to-Equity Ratio on Firm Value [Volume 5, Issue 74, 2022, Pages 104-116]
  • Firm Value The effect Cash flow statement and firm value in investment [Volume 5, Issue 76, 2022, Pages 23-44]
  • Firm Value The relationship between corporate social responsibility expenditures and firm value with the moderating role of integrated reporting [Volume 5, Issue 76, 2022, Pages 114-127]
  • Forensic Accounting Strengths and weaknesses of forensic accounting: an Implication on the socio-economic development [Volume 5, Issue 72, 2022, Pages 38-54]
  • Fraud Investigating the impact of fraud and risk avoidance on investment in companies listed on the Tehran Stock Exchange [Volume 5, Issue 66, 2022, Pages 8-25]
  • Free Cash Flow Gender of board members, financing decisions and free cash flow [Volume 5, Issue 67, 2022, Pages 42-52]
  • Frim Size The Effect of Liquidity, Debt Ratio, Frim Size and Age on Audit Report Delay [Volume 5, Issue 74, 2022, Pages 136-147]
  • Future contract Designing the export sales model of the oil and gas futures contract with Iran to the target countries in the conditions Sanctions [Volume 5, Issue 72, 2022, Pages 125-141]
  • Future Performance The Impact of Business Strategies on Social Responsibility and Future Performance of Tehran Stock Exchange Companies [Volume 5, Issue 77, 2022, Pages 112-121]
  • Fuzzy inference system Lean production evaluation design in small and medium industries [Volume 5, Issue 66, 2022, Pages 88-102]

G

  • GDP Investigating the effect of macroeconomic indicators on the rate of changes in social responsibility disclosure [Volume 5, Issue 63, 2022, Pages 1-12]
  • GDP The Impact of Health Expenses on Life Expectancy in Iran [Volume 5, Issue 65, 2022, Pages 90-103]
  • GDP Investigating the position of resistance economy (relationship between indicators of resistance economy and international banking) in international banking under the influence of international sanctions [Volume 5, Issue 72, 2022, Pages 109-124]
  • Gender diversity of board members Gender of board members, financing decisions and free cash flow [Volume 5, Issue 67, 2022, Pages 42-52]
  • Governance Investment and environmental, governance and social performance of the company in the accepted companies of the stock exchange [Volume 5, Issue 75, 2022, Pages 52-63]
  • Green Human Resource Management The effect of green human resource management on green behaviors with an environmental mediating role [Volume 5, Issue 70, 2022, Pages 127-136]
  • Green Human Resource Management The moderating role of servant leadership on the relationship between green human resource management and green behaviors [Volume 5, Issue 71, 2022, Pages 95-103]

H

  • Harter's academic motivation The relationship between self-esteem and academic motivation of students [Volume 5, Issue 66, 2022, Pages 42-53]
  • High performance work systems Effects of high-performance work systems on service-oriented organizational citizenship behavior of shoe and leather industry employees [Volume 5, Issue 77, 2022, Pages 23-39]
  • Human capital The effect of intellectual capital on the comparability of financial statements [Volume 5, Issue 60, 2022, Pages 95-111]
  • Human capital Investigating the relationship between Intellectual Capital Components and Financial Performance of companies accepted in Tehran Stock Exchange [Volume 5, Issue 63, 2022, Pages 45-58]
  • Human capital Investigating the effect of intellectual capital on organizational performance (case study: Tabriz University) [Volume 5, Issue 71, 2022, Pages 1-17]
  • Human Resource Management The effect of human resource management on environmental performance with the role of internal environmental orientation and organizational citizenship behavior (Case study of municipal employees of District 11 of Tehran) [Volume 5, Issue 61, 2022, Pages 54-63]

I

  • Implementation of IFRS Investigating the Impact of IFRS Acceptance on Risk Management and Disclosure Quality [Volume 5, Issue 62, 2022, Pages 24-50]
  • Independence of the Audit Committee Studying the effect of audit committee independence on the relationship between comparability of financial statements and stock returns [Volume 5, Issue 62, 2022, Pages 136-144]
  • Industry Market Concentration Managers’ Empire Building and Bankruptcy Risk According to Industry Market Concentration [Volume 5, Issue 73, 2022, Pages 31-42]
  • Information Investigating the position of knowledge management in achieving the goals of the organization [Volume 5, Issue 57, 2022, Pages 146-153]
  • Information The effect of business intelligence on marketing on increasing sales in manufacturing companies [Volume 5, Issue 59, 2022, Pages 91-100]
  • Informational value of operating cash flow forecast Explaining the relationship between financial constraints and audit quality with the informational value of operating cash flow forecasting [Volume 5, Issue 69, 2022, Pages 37-57]
  • Information technology Explain the role and position of knowledge and information technology management in project risk management [Volume 5, Issue 58, 2022, Pages 72-81]
  • Information Transparency The effect of corporate tax avoidance on cash surplus value with the moderating role of information transparency [Volume 5, Issue 72, 2022, Pages 1-18]
  • Innovation The effect of knowledge management on intellectual capital, social capital and company innovation [Volume 5, Issue 69, 2022, Pages 17-36]
  • Institutional Environment Examining the relationship between voluntary disclosure of corporate social responsibility, institutional environment and independent auditor demand [Volume 5, Issue 68, 2022, Pages 160-177]
  • Intangible Assets The effect of intangible assets on the relationship between company growth and company value [Volume 5, Issue 73, 2022, Pages 1-14]
  • Intangible Assets The impact of intangible assets on the relationship between company growth and the value of companies listed on the Tehran Stock Exchange [Volume 5, Issue 74, 2022, Pages 13-26]
  • Integrated Reporting The relationship between corporate social responsibility expenditures and firm value with the moderating role of integrated reporting [Volume 5, Issue 76, 2022, Pages 114-127]
  • Intellectual Capital Efficiency Investigating the effect of intellectual capital efficiency on capital structure with the role of adjusting risk and profitability of the company [Volume 5, Issue 73, 2022, Pages 96-115]
  • Intelligence Investigating the correlation of social intelligence and social responsibility in the auditors of Mashhad accounting companies [Volume 5, Issue 72, 2022, Pages 81-85]
  • Internal Audit The effect of internal audit on the relationship between changing the auditor's opinion and the quality of financial reporting [Volume 5, Issue 56, 2022, Pages 115-128]
  • Internal Audit Internal Audit: Importance and Efficiency [Volume 5, Issue 57, 2022, Pages 122-131]
  • Internal Audit Adoption of International Financial Reporting Standards (IFRS) and how internal auditing approaches [Volume 5, Issue 59, 2022, Pages 75-90]
  • Internal Audit Investigate the role of internal auditing in transactions with related parties and the auditor's remuneration [Volume 5, Issue 64, 2022, Pages 27-39]
  • Internal Controls Investigating the effect of internal controls on tax avoidance with emphasis on the role of modifying company reputation and institutional ownership [Volume 5, Issue 63, 2022, Pages 120-138]
  • Internal Financing Investigating the effect of the financial expertise of the board of directors on the financing of companies admitted to the Tehran Stock Exchange [Volume 5, Issue 74, 2022, Pages 117-135]
  • International Financial Reporting Standards Adoption of International Financial Reporting Standards (IFRS) and how internal auditing approaches [Volume 5, Issue 59, 2022, Pages 75-90]
  • International Sanctions Investigating the Impact of International Sanctions on the International Banking Transactions of Iranian Companies in the China Blockchain [Volume 5, Issue 63, 2022, Pages 92-104]
  • Investment Investigating the risk tolerance of financial market investors and its relationship with financial literacy [Volume 5, Issue 72, 2022, Pages 86-95]
  • Investment Cash flow Sensitivity Investigating the relationship between managerial optimism and the sensitivity of investment cash flow with the effect of the gender role of the audit committee [Volume 5, Issue 67, 2022, Pages 94-106]
  • Investment Decisions Investigating the relationship between investor behavior and management investment decisions with respect to management and financial literacy of management [Volume 5, Issue 56, 2022, Pages 58-71]
  • Investment Opportunity Evaluating the effectiveness of stock return fluctuations based on investors' sentiments, taking into account the effects of investment opportunities [Volume 5, Issue 75, 2022, Pages 28-51]
  • Investment portfolio selection and investment productivity The relationship between investment portfolio selection and capital productivity according to the company's life cycle theory [Volume 5, Issue 74, 2022, Pages 72-90]
  • Investment Sensitivity Investigating the effect of tax risk on investment sensitivity [Volume 5, Issue 56, 2022, Pages 102-114]
  • Investor Behavior and Management Investigating the relationship between investor behavior and management investment decisions with respect to management and financial literacy of management [Volume 5, Issue 56, 2022, Pages 58-71]
  • ISO31000 ISO 31000 risk management (case study: Iran Tablo company) [Volume 5, Issue 66, 2022, Pages 33-41]
  • ISO 9001 Analysis and management of ISO 9001:2015 processes, case study: Iran Tablo Company [Volume 5, Issue 65, 2022, Pages 51-61]

K

  • Keywords: financing through financial markets Prioritization of investment methods in oil projects using Vickor method [Volume 5, Issue 64, 2022, Pages 109-121]
  • Keywords: management ability Investigating the effect of management ability on the disclosure level of corporate sustainability reporting [Volume 5, Issue 75, 2022, Pages 112-129]
  • Keywords: Performance Evaluation The Relationship Between Modern Indexes for the Evaluation of the Financial Performance with Working Capital of Companies Accepted in Tehran Stock Exchange [Volume 5, Issue 66, 2022, Pages 54-63]
  • Khorramabad city Pedestrian position in the realization of Salem city (a case study of Khorramabad city of Lorestan) [Volume 5, Issue 75, 2022, Pages 83-103]
  • Knowledge Management Investigating the position of knowledge management in achieving the goals of the organization [Volume 5, Issue 57, 2022, Pages 146-153]
  • Knowledge Management Explain the role and position of knowledge and information technology management in project risk management [Volume 5, Issue 58, 2022, Pages 72-81]
  • Knowledge Management The effect of knowledge management on intellectual capital, social capital and company innovation [Volume 5, Issue 69, 2022, Pages 17-36]
  • Knowledge Management Studying the relationship between knowledge management, intellectual capital and social capital in banks [Volume 5, Issue 77, 2022, Pages 94-111]

L

  • Labor Productivity Investigating the position of resistance economy (relationship between indicators of resistance economy and international banking) in international banking under the influence of international sanctions [Volume 5, Issue 72, 2022, Pages 109-124]
  • Laleh hotels Presenting the three-pronged model of factors affecting the operation management of Laleh hotels in Iran [Volume 5, Issue 76, 2022, Pages 144-156]
  • Lean production Lean production evaluation design in small and medium industries [Volume 5, Issue 66, 2022, Pages 88-102]
  • Life Cycle Stages The relationship between investment portfolio selection and capital productivity according to the company's life cycle theory [Volume 5, Issue 74, 2022, Pages 72-90]
  • Liquidity risk Bank's financial stability and risk management in banks admitted to the Tehran Stock Exchange [Volume 5, Issue 66, 2022, Pages 64-87]

M

  • Macroeconomic index Investigating the effect of macroeconomic indicators on the rate of changes in social responsibility disclosure [Volume 5, Issue 63, 2022, Pages 1-12]
  • Macroeconomic variables The effect of macroeconomic variables on the relationship between comparability of financial statements and debt maturity structure [Volume 5, Issue 56, 2022, Pages 1-17]
  • Management Managing the fallacy of resorting to flattery in organizations [Volume 5, Issue 73, 2022, Pages 43-50]
  • Management accounting information system The effect of internal control and manager competencies on good corporate governance with emphasis on the mediating role of quality management accounting information system [Volume 5, Issue 57, 2022, Pages 1-25]
  • Management Accounting Practices The Role of Organizational Characteristics in the Relationship between Management Accounting Practices and Corporate Sustainability [Volume 5, Issue 57, 2022, Pages 38-58]
  • Management Financial Literacy Investigating the relationship between investor behavior and management investment decisions with respect to management and financial literacy of management [Volume 5, Issue 56, 2022, Pages 58-71]
  • Manager competencies The effect of internal control and manager competencies on good corporate governance with emphasis on the mediating role of quality management accounting information system [Volume 5, Issue 57, 2022, Pages 1-25]
  • Managerial Ability Investigating the impact of overconfidence and managerial ability on audit reporting and turnover [Volume 5, Issue 70, 2022, Pages 94-110]
  • Managerial trust social responsibility, corporate risk management and real income management; Evidence of managerial trust [Volume 5, Issue 70, 2022, Pages 111-126]
  • Managers’ Empire Building Managers’ Empire Building and Bankruptcy Risk According to Industry Market Concentration [Volume 5, Issue 73, 2022, Pages 31-42]
  • Managers' overconfidence Investigating the effect of managers' overconfidence on the diversity of companies in companies listed on the stock exchange [Volume 5, Issue 60, 2022, Pages 1-13]
  • Managers' overconfidence Investigating the relationship between managers' overconfidence and audit report delay in companies listed on the Tehran Stock Exchange [Volume 5, Issue 69, 2022, Pages 87-99]
  • Managers' overconfidence Examining the impact of managers' overconfidence on tax avoidance with regard to the moderating role of the audit committee [Volume 5, Issue 72, 2022, Pages 19-37]
  • Managers' shortsightedness The effect of managers' short-sightedness on abnormal stock returns with an emphasis on institutional investors [Volume 5, Issue 61, 2022, Pages 91-102]
  • Marginalization Analysis of the process of urbanization in the marginal area of Akhme Qiya [Volume 5, Issue 76, 2022, Pages 58-69]
  • Marketing related drivers Investigating the impact of marketing-related stimuli and perceived benefit on the intention to purchase electric cars [Volume 5, Issue 74, 2022, Pages 1-12]
  • Market Value Added Investigating the effect of financial reporting quality on the market value added of companies listed on the Tehran Stock Exchange [Volume 5, Issue 56, 2022, Pages 44-57]
  • Market Value Added The Relationship Between Modern Indexes for the Evaluation of the Financial Performance with Working Capital of Companies Accepted in Tehran Stock Exchange [Volume 5, Issue 66, 2022, Pages 54-63]
  • Monetary Policy Examining the effect of monetary policy on the performance of companies with a focus on financial sanctions [Volume 5, Issue 74, 2022, Pages 91-103]

N

  • Non-linear relationships Examining the non-linear relationship between intellectual capital and company performance [Volume 5, Issue 68, 2022, Pages 47-58]
  • Nurses The effect of team innovation status on nurses' understanding of patient safety in the hospitals of the Faculty of Medical Sciences and Khoi Health Services [Volume 5, Issue 64, 2022, Pages 83-95]

O

  • Obesity A study of the relationship between body composition and socio-economic status of adolescent male students in Deir city [Volume 5, Issue 66, 2022, Pages 121-132]
  • Online and offline social capital Investigating the Impact of Online and Offline Social Capital on Performance in Small and Medium Enterprises [Volume 5, Issue 60, 2022, Pages 33-48]
  • Operating Cash Flow Impact of operating cash flow on stock returns and earnings stability [Volume 5, Issue 60, 2022, Pages 84-94]
  • Operating cash flow manipulation Investigating the impact of operating cash flow manipulation on the sustainability of profit-based growth in financial markets [Volume 5, Issue 76, 2022, Pages 157-168]
  • Operational Research Investigating the use of operational research in cost reduction [Volume 5, Issue 72, 2022, Pages 73-80]
  • Operational Research A review of the application of operational research in optimization and cost reduction [Volume 5, Issue 73, 2022, Pages 88-95]
  • Operational risk Bank's financial stability and risk management in banks admitted to the Tehran Stock Exchange [Volume 5, Issue 66, 2022, Pages 64-87]
  • Optimal corporate governance The effect of internal control and manager competencies on good corporate governance with emphasis on the mediating role of quality management accounting information system [Volume 5, Issue 57, 2022, Pages 1-25]
  • Organizational characteristics The Role of Organizational Characteristics in the Relationship between Management Accounting Practices and Corporate Sustainability [Volume 5, Issue 57, 2022, Pages 38-58]
  • Organizational Culture The impact of transformational leadership on innovation with the mediating role of culture and organizational commitment [Volume 5, Issue 62, 2022, Pages 67-76]
  • Organizational Innovation The impact of transformational leadership on innovation with the mediating role of culture and organizational commitment [Volume 5, Issue 62, 2022, Pages 67-76]
  • Organizational Resilience Examining the harms and solutions of organizational resilience in production organizations [Volume 5, Issue 75, 2022, Pages 13-27]
  • Organizational risk management The relationship between corporate social responsibility, organizational risk management and real profit management with the moderating role of managerial self-confidence [Volume 5, Issue 58, 2022, Pages 127-147]
  • Overinvestment Investigating the effect of restating financial statements on investment inefficiency with the role of financial distress [Volume 5, Issue 67, 2022, Pages 11-24]
  • Overlap of the head of the audit committee Overlap and expertise of the head of the audit committee and internal audit implementation practices [Volume 5, Issue 67, 2022, Pages 25-41]
  • Ownership structure Investigating the effect of profit smoothing and ownership structure on cost stickiness [Volume 5, Issue 58, 2022, Pages 94-106]
  • Ownership structure The effect of agency costs on the relationship between ownership structure and investment sensitivity to cash flow [Volume 5, Issue 59, 2022, Pages 56-74]
  • Ownership structure The effect of CEO rotation on Stable Dividend Policy and the amount of dividend distribution according to the ownership structure [Volume 5, Issue 70, 2022, Pages 1-14]

P

  • Pathology Pathology of existing procedures for dealing with capital market crimes and providing solutions for improvement [Volume 5, Issue 60, 2022, Pages 49-64]
  • PDCA cycle Analysis and management of ISO 9001:2015 processes, case study: Iran Tablo Company [Volume 5, Issue 65, 2022, Pages 51-61]
  • Physical Investigating the relationship between Intellectual Capital Components and Financial Performance of companies accepted in Tehran Stock Exchange [Volume 5, Issue 63, 2022, Pages 45-58]
  • Political relations with the government Investigate the role of political relations with the government in keeping information up to date with respect to internal ownership [Volume 5, Issue 62, 2022, Pages 9-23]
  • Political uncertainty The Impact of Political Uncertainty on Stock Price Volatilities and Profitability (Evidence from Tehran Stock Exchange) [Volume 5, Issue 65, 2022, Pages 21-31]
  • Principles of Ethics in Accounting Ethics in Accounting [Volume 5, Issue 71, 2022, Pages 34-40]
  • Problem solving skills Evaluation of the effectiveness of virtual education on students' problem solving skills [Volume 5, Issue 60, 2022, Pages 65-72]
  • Process analysis and management Analysis and management of ISO 9001:2015 processes, case study: Iran Tablo Company [Volume 5, Issue 65, 2022, Pages 51-61]
  • Profit Investigating the impact of operating cash flow manipulation on the sustainability of profit-based growth in financial markets [Volume 5, Issue 76, 2022, Pages 157-168]
  • Profitability The Impact of Political Uncertainty on Stock Price Volatilities and Profitability (Evidence from Tehran Stock Exchange) [Volume 5, Issue 65, 2022, Pages 21-31]
  • Profitability The effect of corporate governance mechanisms, profitability, financial leverage and profit management on tax avoidance in Tehran Stock Exchange [Volume 5, Issue 68, 2022, Pages 108-125]
  • Profit Announcement Characteristics of the audit committee and profit announcement [Volume 5, Issue 58, 2022, Pages 47-62]
  • Profit Management Relationship between earnings management and financial crisis with emphasis on management ability [Volume 5, Issue 65, 2022, Pages 113-128]
  • Profit Management Profit smoothing and profit management [Volume 5, Issue 66, 2022, Pages 26-32]
  • Profit Management The effect of corporate governance mechanisms, profitability, financial leverage and profit management on tax avoidance in Tehran Stock Exchange [Volume 5, Issue 68, 2022, Pages 108-125]
  • Profit response coefficient The effect of business strategies on profit response coefficient in companies listed on Tehran Stock Exchange [Volume 5, Issue 70, 2022, Pages 15-34]
  • Project Risk Management Explain the role and position of knowledge and information technology management in project risk management [Volume 5, Issue 58, 2022, Pages 72-81]
  • Public Policy Administrative corruption and its bottlenecks in the organizational and management structure studied in scientific and academic centers (administrative headquarters and applied scientific university centers) [Volume 5, Issue 63, 2022, Pages 59-76]
  • Public Sector Strategic Planning and Management in the Public Sector [Volume 5, Issue 70, 2022, Pages 50-66]
  • Purchase Intention Investigating the impact of marketing-related stimuli and perceived benefit on the intention to purchase electric cars [Volume 5, Issue 74, 2022, Pages 1-12]

Q

  • Quality of Accruals Investigating the quality of accruals with cash flow and cost of equity of companies admitted to the stock exchange [Volume 5, Issue 67, 2022, Pages 126-137]
  • Quality of Disclosure Investigating the Impact of IFRS Acceptance on Risk Management and Disclosure Quality [Volume 5, Issue 62, 2022, Pages 24-50]
  • Quality of Financial Reporting Investigating the effect of financial reporting quality on the market value added of companies listed on the Tehran Stock Exchange [Volume 5, Issue 56, 2022, Pages 44-57]
  • Quality of Financial Reporting The effect of internal audit on the relationship between changing the auditor's opinion and the quality of financial reporting [Volume 5, Issue 56, 2022, Pages 115-128]
  • Quality of Life The role of quality of life in students' mental health and perfectionism [Volume 5, Issue 65, 2022, Pages 104-112]
  • Quality of service Measuring tourists' satisfaction with the quality of services provided and its compliance with individual needs [Volume 5, Issue 61, 2022, Pages 28-34]

R

  • R&D investment The role of managers' psychological characteristics on the relationship between family corporate ownership and R&D investment [Volume 5, Issue 56, 2022, Pages 31-43]
  • Real Earnings Management Interplay of Financing Constraint and Leverage on Real Earnings Management [Volume 5, Issue 75, 2022, Pages 1-12]
  • Remuneration of managers Investigating the effect of financial leverage and managerial rewards and volatility of companies' stock returns [Volume 5, Issue 61, 2022, Pages 64-77]
  • Research and Development Costs Explaining the relationship between research and development costs and financial performance, emphasizing the role of financial corruption moderator [Volume 5, Issue 71, 2022, Pages 104-117]
  • Research and Development Costs The effect of cash flow uncertainty on the cost of research and development with the moderating effect of financial constraints [Volume 5, Issue 73, 2022, Pages 131-144]
  • Responsibility Investigating the correlation of social intelligence and social responsibility in the auditors of Mashhad accounting companies [Volume 5, Issue 72, 2022, Pages 81-85]
  • Restatement of Financial Statements Investigating the effect of restating financial statements on investment inefficiency with the role of financial distress [Volume 5, Issue 67, 2022, Pages 11-24]
  • Return on Equity Profit management and investment behavior of companies with return on equity [Volume 5, Issue 63, 2022, Pages 105-119]
  • Risk Management Investigating the Impact of IFRS Acceptance on Risk Management and Disclosure Quality [Volume 5, Issue 62, 2022, Pages 24-50]
  • Risk Management ISO 31000 risk management (case study: Iran Tablo company) [Volume 5, Issue 66, 2022, Pages 33-41]
  • Risk Management Bank's financial stability and risk management in banks admitted to the Tehran Stock Exchange [Volume 5, Issue 66, 2022, Pages 64-87]
  • Risk-Taking The Study of Relationship between Economic Policy Uncertainty and Corporate Risk-Taking with the Role of Moderator of State Ownership [Volume 5, Issue 59, 2022, Pages 118-131]
  • Role of Female Board Members The Role of Female Board Members on Firm value and Social Responsibility (Evidence from: Tehran Stock Exchange) [Volume 5, Issue 59, 2022, Pages 101-117]
  • RPN ISO 31000 risk management (case study: Iran Tablo company) [Volume 5, Issue 66, 2022, Pages 33-41]

S

  • Sanctions The Impact of US Sanctions on the Self-Sufficiency of Iran's Automotive Industry [Volume 5, Issue 59, 2022, Pages 132-138]
  • Satisfaction Evaluating the Relationship between Emotional Intelligence and Self-Efficacy with the Aim of Student Satisfaction (Case Study: Cancer Students) [Volume 5, Issue 61, 2022, Pages 17-27]
  • Self-esteem The relationship between self-esteem and academic motivation of students [Volume 5, Issue 66, 2022, Pages 42-53]
  • Servant leadership The moderating role of servant leadership on the relationship between green human resource management and green behaviors [Volume 5, Issue 71, 2022, Pages 95-103]
  • Service Innovation The Impact of Social Capital on the Financial Performance of Entrepreneurship (Dairy Industries of Shahriyar) [Volume 5, Issue 68, 2022, Pages 79-107]
  • Shareholder expectations Explain and provide a model for measuring environmental disclosure and evaluating its effect on company performance [Volume 5, Issue 62, 2022, Pages 77-92]
  • Small and Medium Enterprises Investigating the Impact of Online and Offline Social Capital on Performance in Small and Medium Enterprises [Volume 5, Issue 60, 2022, Pages 33-48]
  • Social Capital The Impact of Social Capital on the Financial Performance of Entrepreneurship (Dairy Industries of Shahriyar) [Volume 5, Issue 68, 2022, Pages 79-107]
  • Social Capital The effect of knowledge management on intellectual capital, social capital and company innovation [Volume 5, Issue 69, 2022, Pages 17-36]
  • Social Capital Studying the relationship between knowledge management, intellectual capital and social capital in banks [Volume 5, Issue 77, 2022, Pages 94-111]
  • Social intelligence Investigating the correlation of social intelligence and social responsibility in the auditors of Mashhad accounting companies [Volume 5, Issue 72, 2022, Pages 81-85]
  • Social Media Investigate the relationship between social media usage and online shopping experience and pre-purchase consumer search [Volume 5, Issue 63, 2022, Pages 38-44]
  • Social media interactions Investigating the Impact of Social Media Interactions on Purchasing Intent and Customer Behavioral Interaction with Emphasis on Source and Content Factors [Volume 5, Issue 62, 2022, Pages 1-8]
  • Socio-economic status Studying the relationship between aerobic fitness and the socio-economic status of adolescent male students in Deir city [Volume 5, Issue 75, 2022, Pages 149-156]
  • Socio-economic status A study of the relationship between body composition and socio-economic status of adolescent male students in Deir city [Volume 5, Issue 66, 2022, Pages 121-132]
  • Spirituality Investigating the internal relationships of management components with a systemic approach in pharmaceutical companies [Volume 5, Issue 67, 2022, Pages 74-93]
  • Stable Dividend Policy The effect of CEO rotation on Stable Dividend Policy and the amount of dividend distribution according to the ownership structure [Volume 5, Issue 70, 2022, Pages 1-14]
  • Status of team innovation The effect of team innovation status on nurses' understanding of patient safety in the hospitals of the Faculty of Medical Sciences and Khoi Health Services [Volume 5, Issue 64, 2022, Pages 83-95]
  • Stock Exchange The role of audit committee quality on the financial performance of public and private banks admitted to the stock exchange [Volume 5, Issue 67, 2022, Pages 107-125]
  • Stock Exchange Investigating the relationship between product market competition and social responsibility of companies admitted to the stock exchange [Volume 5, Issue 70, 2022, Pages 67-84]
  • Stock Liquidity The relationship between stock liquidity and stock dividend [Volume 5, Issue 68, 2022, Pages 144-159]
  • Stock Liquidity The effect of environmental uncertainty on the relationship between stock liquidity and stock dividend [Volume 5, Issue 69, 2022, Pages 156-178]
  • Stock market Studying the effect of active institutional ownership on the performance volatility of companies listed on the Tehran Stock Exchange [Volume 5, Issue 70, 2022, Pages 85-93]
  • Stock Price Volatilities The Impact of Political Uncertainty on Stock Price Volatilities and Profitability (Evidence from Tehran Stock Exchange) [Volume 5, Issue 65, 2022, Pages 21-31]
  • Stock Returns Impact of operating cash flow on stock returns and earnings stability [Volume 5, Issue 60, 2022, Pages 84-94]
  • Stock Returns Studying the effect of audit committee independence on the relationship between comparability of financial statements and stock returns [Volume 5, Issue 62, 2022, Pages 136-144]
  • Stock Returns A look at heterogeneous investment and stock returns [Volume 5, Issue 75, 2022, Pages 104-111]
  • Stock Returns Volatility Relationship between Multiple Earnings Quality Measures and Stock Return Volatility [Volume 5, Issue 63, 2022, Pages 77-91]
  • Strategic Planning Strategic Planning and Management in the Public Sector [Volume 5, Issue 70, 2022, Pages 50-66]
  • Structural Investigating the relationship between Intellectual Capital Components and Financial Performance of companies accepted in Tehran Stock Exchange [Volume 5, Issue 63, 2022, Pages 45-58]
  • Structural Capital The effect of intellectual capital on the comparability of financial statements [Volume 5, Issue 60, 2022, Pages 95-111]
  • Structural Capital Investigating the effect of intellectual capital on organizational performance (case study: Tabriz University) [Volume 5, Issue 71, 2022, Pages 1-17]
  • Structural Equations Evaluating the Relationship between Emotional Intelligence and Self-Efficacy with the Aim of Student Satisfaction (Case Study: Cancer Students) [Volume 5, Issue 61, 2022, Pages 17-27]
  • Students Studying the relationship between aerobic fitness and the socio-economic status of adolescent male students in Deir city [Volume 5, Issue 75, 2022, Pages 149-156]
  • Students A study of the relationship between body composition and socio-economic status of adolescent male students in Deir city [Volume 5, Issue 66, 2022, Pages 121-132]
  • Supplier integration Investigating the effect of supplier integration and customer orientation on green innovation with the moderating role of green information system (study: Iran Khodro Industrial Group) [Volume 5, Issue 77, 2022, Pages 40-58]
  • Surplus Return The Effect of auditor's report on the relationship between Cash holding level and excess returns [Volume 5, Issue 61, 2022, Pages 35-45]
  • Survey Investigating the risk tolerance of financial market investors and its relationship with financial literacy [Volume 5, Issue 72, 2022, Pages 86-95]
  • Sustainability Performance Corporate sustainability performance and earnings continuity on the relationship between earnings quality and future cash flow [Volume 5, Issue 71, 2022, Pages 18-33]
  • Sustainable Income Examining the relationship between leadership style and sustainable income in municipalities [Volume 5, Issue 66, 2022, Pages 1-7]
  • SWOT matrix Analysis and management of ISO 9001:2015 processes, case study: Iran Tablo Company [Volume 5, Issue 65, 2022, Pages 51-61]
  • Systematic risk Investigating the relationship between cash holdings and expected stock returns, real returns, and systematic risk [Volume 5, Issue 73, 2022, Pages 70-87]

T

  • Tax Avoidance Investigating the effect of tax risk on investment sensitivity [Volume 5, Issue 56, 2022, Pages 102-114]
  • Tax Avoidance Study of the effect of financial constraints on the relationship between tax avoidance and the level of cash holdings [Volume 5, Issue 60, 2022, Pages 73-83]
  • Tax Avoidance Investigating the effect of internal controls on tax avoidance with emphasis on the role of modifying company reputation and institutional ownership [Volume 5, Issue 63, 2022, Pages 120-138]
  • Tax Avoidance Investigating the impact of the difference in book value of tax on the innovation of companies admitted to the Tehran Stock Exchange [Volume 5, Issue 65, 2022, Pages 1-12]
  • Tax Avoidance The effect of corporate governance mechanisms, profitability, financial leverage and profit management on tax avoidance in Tehran Stock Exchange [Volume 5, Issue 68, 2022, Pages 108-125]
  • Tax Avoidance The effect of tax avoidance and corporate governance on the bankruptcy risk of companies in the Tehran Stock Exchange [Volume 5, Issue 68, 2022, Pages 126-143]
  • Tax Avoidance Examining the impact of managers' overconfidence on tax avoidance with regard to the moderating role of the audit committee [Volume 5, Issue 72, 2022, Pages 19-37]
  • Tax Avoidance The effect of CEO's risk-taking characteristics, CEO's overconfidence and capital intensity on tax avoidance [Volume 5, Issue 75, 2022, Pages 64-82]
  • Tax Avoidance The effect of uncertainty of economic policies and tax avoidance on the value of surplus cash with emphasis on different stages of the company's life cycle [Volume 5, Issue 77, 2022, Pages 1-22]
  • Tax Gap Examining the role of social responsibility on the relationship between elements of corporate governance and the tax gap [Volume 5, Issue 77, 2022, Pages 122-137]
  • Tax policy The Impact of Bold Tax Policy on Stock Price Simultaneity [Volume 5, Issue 59, 2022, Pages 1-15]
  • Tehran Stock Exchange Investigating the Impact of Accounting Staff Quality on Remuneration and Content of Audit Report [Volume 5, Issue 57, 2022, Pages 59-72]
  • Tehran Stock Exchange The relationship between the CEO's tenure and the value of excess cash [Volume 5, Issue 58, 2022, Pages 82-93]
  • Tehran Stock Exchange The Role of Female Board Members on Firm value and Social Responsibility (Evidence from: Tehran Stock Exchange) [Volume 5, Issue 59, 2022, Pages 101-117]
  • Tehran Stock Exchange Investigating the Impact of Comparability of Financial Statements on Stock Price Delay Response [Volume 5, Issue 62, 2022, Pages 51-66]
  • Tehran Stock Exchange The Impact of Political Uncertainty on Stock Price Volatilities and Profitability (Evidence from Tehran Stock Exchange) [Volume 5, Issue 65, 2022, Pages 21-31]
  • Tehran Stock Exchange The relationship between CEO experience and cash holding levels [Volume 5, Issue 67, 2022, Pages 1-10]
  • Tehran Stock Exchange The relationship between stock liquidity and stock dividend [Volume 5, Issue 68, 2022, Pages 144-159]
  • Tehran Stock Exchange Investigating the relationship between managers' overconfidence and audit report delay in companies listed on the Tehran Stock Exchange [Volume 5, Issue 69, 2022, Pages 87-99]
  • Tehran Stock Exchange.' The effect of ownership structure and legal capital adequacy requirements on risk-taking Banks listed on the Tehran Stock Exchange [Volume 5, Issue 58, 2022, Pages 26-46]
  • The accuracy of management forecast The effect of management forecast accuracy on the relationship between the diversity of the audit committee and renewal of financial reports in companies listed on the Tehran Stock Exchange. [Volume 5, Issue 72, 2022, Pages 96-108]
  • The size of the auditor's committee The impact of the audit committee on the quality of financial reporting and company value [Volume 5, Issue 67, 2022, Pages 53-73]
  • Three branches Presenting the three-pronged model of factors affecting the operation management of Laleh hotels in Iran [Volume 5, Issue 76, 2022, Pages 144-156]
  • Tobin's Q Ratio The effect Cash flow statement and firm value in investment [Volume 5, Issue 76, 2022, Pages 23-44]
  • Tourist Satisfaction Measuring tourists' satisfaction with the quality of services provided and its compliance with individual needs [Volume 5, Issue 61, 2022, Pages 28-34]
  • Transformational Leadership The impact of transformational leadership on innovation with the mediating role of culture and organizational commitment [Volume 5, Issue 62, 2022, Pages 67-76]
  • Transformational Leadership The effect of transformational leadership on job performance in CSR as a mediator and the results of its performance in SMEs (case study: centers under the supervision of Sabzevar welfare department) [Volume 5, Issue 69, 2022, Pages 116-137]
  • Type of audit opinion Study of the effect of the type of auditor's statement on the relationship between operating cash flow and the probability of bankruptcy [Volume 5, Issue 62, 2022, Pages 125-135]

U

  • Uncertainty in sales The effect of sales uncertainty on cost behavior [Volume 5, Issue 63, 2022, Pages 13-26]
  • Uncertainty of economic policies The effect of uncertainty of economic policies and tax avoidance on the value of surplus cash with emphasis on different stages of the company's life cycle [Volume 5, Issue 77, 2022, Pages 1-22]
  • Underinvestment Investigating the effect of restating financial statements on investment inefficiency with the role of financial distress [Volume 5, Issue 67, 2022, Pages 11-24]
  • Urbanism Analysis of the process of urbanization in the marginal area of Akhme Qiya [Volume 5, Issue 76, 2022, Pages 58-69]

V

  • Virtual Education Evaluation of the effectiveness of virtual education on students' problem solving skills [Volume 5, Issue 60, 2022, Pages 65-72]
  • Vitality Pedestrian position in the realization of Salem city (a case study of Khorramabad city of Lorestan) [Volume 5, Issue 75, 2022, Pages 83-103]
  • Volatility of stock returns Evaluating the effectiveness of stock return fluctuations based on investors' sentiments, taking into account the effects of investment opportunities [Volume 5, Issue 75, 2022, Pages 28-51]

W

  • Walkway Pedestrian position in the realization of Salem city (a case study of Khorramabad city of Lorestan) [Volume 5, Issue 75, 2022, Pages 83-103]