Journal of Iranian Accounting Review

Keyword Index

A

Abnormal accruals The Effect of Institutional Investors on Corporate Accruals Pricing [Volume 1, Issue 1, 2014, Pages 44-63]
Abnormal and information content production profits The Effect of Real Earnings Management on the Information Content of Earnings in Tehran Stock Exchange [Volume 4, Issue 13, 2017, Pages 71-94]
Abnormal Audit Fee The Relationship between Abnormal Audit Fees and Accruals Estimation Error in Companies Listed on the Stock Exchange [Volume 1, Issue 3, 2014, Pages 95-111]
Abnormal audit report lag The Relationship between Companies’ Investment Opportunity and Audit Report Lag [Volume 5, Issue 19, 2018, Pages 1-20]
Abnormal Earnings Investigating The Impact of Accounting Conservatism on Residual Income and Abnormal Earnings in Tehran Stock Exchange Listed Companies [Volume 4, Issue 14, 2017, Pages 35-58]
Abnormal real operations The Impact of Stock Illiquidity on Managerial Short-Termism [Volume 3, Issue 9, 2016, Pages 39-62]
Accounitng Earnings The Effect of Audit Quality on the Relationship between Accounting Earnings and Stock Returns [Volume 5, Issue 19, 2018, Pages 21-44]
Accounting equation Examining the Effects of Transaction Scope and Accounting Equation Emphasis on Student Learning to Journalize [Volume 1, Issue 2, 2014, Pages 87-102]
Accounting information systems (AIS) Effectiveness of Accounting Information System (AIS) on Performance and Performance Evaluation [Volume 1, Issue 1, 2014, Pages 1-19]
Accounting opacity and Qualified Auditor's Opinion Impact of Audit Firm Size and Auditor's Opinion on Future Stock Price Crashes [Volume 1, Issue 4, 2014, Pages 37-59]
Accountings errors An Empirical Study on the Impact of Culture on Audit–Detected Accounting Errors in Tehran Stock Exchange [Volume 2, Issue 5, 2015, Pages 1-16]
Accounting standard No. 17 Implementation of Accounting Standard No. 17 and its Relavance related to Intangible Assets [Volume 4, Issue 13, 2017, Pages 115-128]
Accrual Component of earning Investigation Persistence Component Earning in Economic Foundations with Calculation Coefficient Sensitivity Each Industry and Comparison with Persistence Component Earnings in Accounting Fundamentals [Volume 5, Issue 19, 2018, Pages 69-92]
Accrual earnings management The Relationship between Audit Committee Characteristics and the Real and Accrual Earnings Management of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 8, 2015, Pages 15-34]
Accruals The Application of Artificial Neural Network in Predicting Future Cash Flows [Volume 3, Issue 9, 2016, Pages 63-80]
Accruals The Effect of Board Independency and Audit Quality on Earnings Management in Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2016, Pages 61-80]
Accruals Estimation Error The Relationship between Abnormal Audit Fees and Accruals Estimation Error in Companies Listed on the Stock Exchange [Volume 1, Issue 3, 2014, Pages 95-111]
Accruals Quality Investigating the Relationship between Earnings Quality and Prior Period Adjustments of the Listed Companies in Tehran Stock Exchange [Volume 1, Issue 3, 2014, Pages 19-39]
Adjustment speeds for cash holding Studying the Effect of Corporate Governance on the Relationship among Leverage and Free Cash Flow and the Cash Holding Adjustments [Volume 4, Issue 16, 2017, Pages 91-110]
Administration Earning Management and General, Sale and Administration Expenses Stickiness [Volume 4, Issue 16, 2017, Pages 111-132]
Advertising expenses Earning Management and General, Sale and Administration Expenses Stickiness [Volume 4, Issue 16, 2017, Pages 111-132]
Agency costs The Effect of Information Asymmetry on Audit Quality [Volume 3, Issue 10, 2016, Pages 1-18]
Agency costs The Effect of Cash Holdings on Audit Fee in Tehran Stock Exchange Companies [Volume 5, Issue 18, 2018, Pages 107-122]
Aggressive Accounting The Role of Accounting Procedure on Disclosure Quality and the Performance of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2016, Pages 41-60]
Ant Colony Algorithms The Systematic Risk Prediction of Listed Companies in Tehran Stock Exchange Using Ant Colony and LARS Algorithm [Volume 3, Issue 10, 2016, Pages 19-40]
Artificial neural network The Application of Artificial Neural Network in Predicting Future Cash Flows [Volume 3, Issue 9, 2016, Pages 63-80]
Asset Net Book Value Value-Relevance of Accounting Data and its Effective Factors [Volume 1, Issue 3, 2014, Pages 41-61]
Audit Committee The Effect of Audit Committee Characteristics on the Financial Statements Quality [Volume 3, Issue 12, 2016, Pages 43-64]
Audit fee The Effect of Cash Holdings on Audit Fee in Tehran Stock Exchange Companies [Volume 5, Issue 18, 2018, Pages 107-122]
Audit Fees Investigating the Effect of Auditor Expertise on the Relationship between Related Party Transactions and Audit Fees [Volume 3, Issue 12, 2016, Pages 111-130]
Audit Fees Effect of Tax Avoidance and Audit Fees Corporate Governance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 15, 2017, Pages 1-22]
Audit Fees Effect of ownership Concentration and Size on Conditional Conservatism and Audit Fees relationships [Volume 5, Issue 19, 2018, Pages 45-68]
Audit fees and capital structure Investigating the Relationship between Audit Quality and Capital Structure [Volume 3, Issue 11, 2016, Pages 45-64]
Audit Firm Size Impact of Audit Firm Size and Auditor's Opinion on Future Stock Price Crashes [Volume 1, Issue 4, 2014, Pages 37-59]
Audit Firm Size Investigating the Relationship between Audit Quality and Capital Structure [Volume 3, Issue 11, 2016, Pages 45-64]
Auditing The Role of Corporate Governance Mechanisms in Banks’ Performance [Volume 1, Issue 1, 2014, Pages 97-119]
Auditor's Opinion Examination of the Effect of Conditional and Unconditional Conservatism on Auditor's Opinion in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2018, Pages 93-112]
Auditor industry specialization Investigating the Effect of Auditor Expertise on the Relationship between Related Party Transactions and Audit Fees [Volume 3, Issue 12, 2016, Pages 111-130]
Auditor’s Opinion The Information Content of Audit Opinion with Emphasis on Auditor’s and Client’s Sizes [Volume 4, Issue 16, 2017, Pages 1-28]
Auditor’s Size The Information Content of Audit Opinion with Emphasis on Auditor’s and Client’s Sizes [Volume 4, Issue 16, 2017, Pages 1-28]
Auditor’s decisions The Effects of Hindsight Bias on Evaluating Auditor’s Decisions [Volume 3, Issue 9, 2016, Pages 109-124]
Auditor Size The Relationship between Audit Quality and Discretionary Accruals [Volume 1, Issue 3, 2014, Pages 63-78]
Auditor Specialization The Relationship between Audit Quality and Discretionary Accruals [Volume 1, Issue 3, 2014, Pages 63-78]
Auditor specialization in industry The Effect of Board Independency and Audit Quality on Earnings Management in Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2016, Pages 61-80]
Audit Quality The Moderating Effect of Audit Quality on the Relationship Between Discretionary Accruals and Stock Returns [Volume 1, Issue 1, 2014, Pages 64-80]
Audit Quality The Effect of Information Asymmetry on Audit Quality [Volume 3, Issue 10, 2016, Pages 1-18]
Audit Quality Investigating the Relationship between Audit Quality and Capital Structure [Volume 3, Issue 11, 2016, Pages 45-64]
Audit Quality The Effect of Audit Quality on the Relationship between Accounting Earnings and Stock Returns [Volume 5, Issue 19, 2018, Pages 21-44]
Audit report Investigating the Factors Affecting the Ranking of Companies in Tehran Stock Exchange: Timeliness of Audit Reports [Volume 1, Issue 4, 2014, Pages 23-36]
Audit report The Effects of Hindsight Bias on Evaluating Auditor’s Decisions [Volume 3, Issue 9, 2016, Pages 109-124]
Audit reporting Need to Improve the Current Audit Reporting [Volume 1, Issue 2, 2014, Pages 1-17]
Audit report lag The Relationship between Companies’ Investment Opportunity and Audit Report Lag [Volume 5, Issue 19, 2018, Pages 1-20]
Awareness Studying the Relationship between Awareness and Environmental Attitude of Accounting Students and Graduates [Volume 4, Issue 16, 2017, Pages 53-72]

B

Bad news and good news Investigating the Impact of Life Cycle on the Conservative Financial Reporting of the Companies Listed on the Tehran Stock Exchange [Volume 4, Issue 15, 2017, Pages 113-134]
Banking network Classification of Customers of Banking Network Based on Credit Risk with Anticipating Models and Multiple Indicators Decision Making [Volume 3, Issue 9, 2016, Pages 81-108]
Bank performance The Role of Corporate Governance Mechanisms in Banks’ Performance [Volume 1, Issue 1, 2014, Pages 97-119]
Bankruptcy The Effect of Corporate Governance Mechanism and Conservativeness on Power of Bankruptcy Prediction Models [Volume 2, Issue 6, 2015, Pages 111-126]
Basu model Types of Conservatism and Relationship to Earnings' Quality and Stock Prices [Volume 4, Issue 13, 2017, Pages 95-114]
Behavioral finance Effect of Behavioral Variables on Investment Decisions on the Basis of the Main Styles of Investing in Ahvaz Stock Exchange [Volume 2, Issue 6, 2015, Pages 73-92]
Behavioral variables Effect of Behavioral Variables on Investment Decisions on the Basis of the Main Styles of Investing in Ahvaz Stock Exchange [Volume 2, Issue 6, 2015, Pages 73-92]
Board independency The Effect of Board Independency and Audit Quality on Earnings Management in Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2016, Pages 61-80]
Board of Directors The Role of Corporate Governance Mechanisms in Banks’ Performance [Volume 1, Issue 1, 2014, Pages 97-119]
Board of Directors Examining the Monitoring Role of the Board of Directors in Tax Aggressiveness of Family Firms Listed in Tehran Stock Exchange [Volume 5, Issue 18, 2018, Pages 83-106]
Board of director’s compensation Establishing the Forecasting Model of Board of Director’s Compensation Based on Precision, Sensitivity and Time Horizon Dimensions of Profit in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 16, 2017, Pages 29-52]
BSC Reputation: The 5th Perspective of the Balanced Scorecard [Volume 3, Issue 12, 2016, Pages 83-110]
Business groups Tax Incentives for Earnings Management in Business Groups [Volume 2, Issue 7, 2015, Pages 83-110]

C

CAMELS rating system Analyzing the Relationship between Financial Performance and CAMELS's Component in Banking Industry of Tehran's Stock Market [Volume 3, Issue 11, 2016, Pages 1-20]
Capital adequacy Effect of Accounting Financial Ratios on the Capital Adequacy Ratio of the Banking System in Iran [Volume 2, Issue 5, 2015, Pages 71-90]
Capital adequacy Analyzing the Relationship between Financial Performance and CAMELS's Component in Banking Industry of Tehran's Stock Market [Volume 3, Issue 11, 2016, Pages 1-20]
Capital costs Investigating the Relationship between Unrecoreded Assets and Information Disclosure on Future Earning Response Coeffecetion [Volume 4, Issue 16, 2017, Pages 73-90]
Capital expenditure Investigating the Relationship between Capital Expenditures and Investment Efficiency in Different Stages of Firms Life Cycle [Volume 5, Issue 18, 2018, Pages 47-64]
Capital Market Investigating the Impacts of the Level of Voluntary Disclosure on the Cost of Capital of the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 7, 2015, Pages 25-46]
Capital Market An Analysis of Professional and Unprofessional Investors’ Perceptions into the Mechanisms of Corporate Governance in Capital Market [Volume 3, Issue 11, 2016, Pages 77-96]
Cash flow The Application of Artificial Neural Network in Predicting Future Cash Flows [Volume 3, Issue 9, 2016, Pages 63-80]
Cash holding The Effect of Cash Holdings on Audit Fee in Tehran Stock Exchange Companies [Volume 5, Issue 18, 2018, Pages 107-122]
CEO task duality The Effect of Corporate Governance Mechanism and Conservativeness on Power of Bankruptcy Prediction Models [Volume 2, Issue 6, 2015, Pages 111-126]
Changes in audit reporting Need to Improve the Current Audit Reporting [Volume 1, Issue 2, 2014, Pages 1-17]
Client’s Size The Information Content of Audit Opinion with Emphasis on Auditor’s and Client’s Sizes [Volume 4, Issue 16, 2017, Pages 1-28]
Conditional Conservatism Types of Conservatism and Relationship to Earnings' Quality and Stock Prices [Volume 4, Issue 13, 2017, Pages 95-114]
Conditional Conservatism Investigation the impact of Accounting Conditional and Unconditional conservatism on the Stock Future Price Crash Risk: Banks and Insurance-level evidences [Volume 5, Issue 18, 2018, Pages 65-82]
Conditional Conservatism Effect of ownership Concentration and Size on Conditional Conservatism and Audit Fees relationships [Volume 5, Issue 19, 2018, Pages 45-68]
Conditional Conservatism Examination of the Effect of Conditional and Unconditional Conservatism on Auditor's Opinion in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2018, Pages 93-112]
Conservatism Companies's Strategy and Earnings Quality of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 12, 2016, Pages 1-20]
Conservatism Investigating the Impact of Life Cycle on the Conservative Financial Reporting of the Companies Listed on the Tehran Stock Exchange [Volume 4, Issue 15, 2017, Pages 113-134]
Conservatism The Effect of Conservatism and Corporate Governance on the Relationship Between the Level of Financial Leverage and Financial Performance of the Listed Companies in the Tehran Stok Exchange [Volume 5, Issue 17, 2018, Pages 1-24]
Conservative Accounting The Role of Accounting Procedure on Disclosure Quality and the Performance of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2016, Pages 41-60]
Corporate Governance The Role of Corporate Governance Mechanisms in Banks’ Performance [Volume 1, Issue 1, 2014, Pages 97-119]
Corporate Governance The Effect of Corporate Governance on Earnings Management of Listed Companies on the Tehran Stock Exchange with an IPO Firm [Volume 3, Issue 10, 2016, Pages 81-100]
Corporate Governance The Relationship between Characteristics of Corporate Governance, Earnings Management and Tax Management in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 77-96]
Corporate Governance Effect of Tax Avoidance and Audit Fees Corporate Governance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 15, 2017, Pages 1-22]
Corporate Governance Studying the Effect of Corporate Governance on the Relationship among Leverage and Free Cash Flow and the Cash Holding Adjustments [Volume 4, Issue 16, 2017, Pages 91-110]
Corporate Governance The Effect of Conservatism and Corporate Governance on the Relationship Between the Level of Financial Leverage and Financial Performance of the Listed Companies in the Tehran Stok Exchange [Volume 5, Issue 17, 2018, Pages 1-24]
Corporate Social Responsibility The Relationship between Ownership Structure and Corporate Social Responsibility in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2016, Pages 21-44]
Corporate's ranking The Relationship between Corporate's Ranking Based on Financial and Non-Financial Indexes and Voluntary Disclosure Level [Volume 2, Issue 5, 2015, Pages 17-44]
Corporate Strategy Companies's Strategy and Earnings Quality of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 12, 2016, Pages 1-20]
Corporate tax aggressiveness Tax Incentives for Earnings Management in Business Groups [Volume 2, Issue 7, 2015, Pages 83-110]
Cost Behavior The Effect of Earnings Management on Costs Stickiness [Volume 2, Issue 8, 2015, Pages 93-108]
Cost of Capital Investigating the Impacts of the Level of Voluntary Disclosure on the Cost of Capital of the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 7, 2015, Pages 25-46]
Cost of equity capital Investigating the Impact of Corporate life Cycle on Cost of Equity Capital [Volume 3, Issue 9, 2016, Pages 1-22]
Cost stickiness The Effect of Earnings Management on Costs Stickiness [Volume 2, Issue 8, 2015, Pages 93-108]
Cost stickiness Structural Capital and Sticky Behavior of Selling, General & Administrative Expenses: Evidence from Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 59-76]
Cost stickiness Earning Management and General, Sale and Administration Expenses Stickiness [Volume 4, Issue 16, 2017, Pages 111-132]
CPA firm size The Impact of Audit Quality on the Relationship between Free Cash Flows and Financial Reporting Quality [Volume 2, Issue 6, 2015, Pages 53-72]

D

Decision The Effect of Oil Price Volatility on Investing Strategies of Companies Accepted in Tehran Stock Exchange [Volume 1, Issue 2, 2014, Pages 53-68]
Disclosure Studying Restricted and Unrestricted Investment Accounts in Islamic Accounting [Volume 2, Issue 8, 2015, Pages 71-92]
Disclosure Quality Disclosure Quality and Information Content of Earnings [Volume 1, Issue 1, 2014, Pages 120-140]
Disclosure Quality Investigating the Relationship between the Disclosure Quality Components and the External Investment Efficiency of Firms Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2016, Pages 23-38]
Disclosure Quality The Role of Accounting Procedure on Disclosure Quality and the Performance of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2016, Pages 41-60]
Discretionary accruals The Relationship between Audit Quality and Discretionary Accruals [Volume 1, Issue 3, 2014, Pages 63-78]
Discretionary accruals The Role of Opportunistic Behavior of Managers in Errors of Earnings Forecast [Volume 1, Issue 4, 2014, Pages 81-95]
Discretionary accruals The Moderating Effect of Audit Quality on the Relationship Between Discretionary Accruals and Stock Returns [Volume 1, Issue 1, 2014, Pages 64-80]
Discretionary accruals Investigating the Effect of Firm Growth on the Relationship between Discretionary Accruals and Firm Future Performance [Volume 2, Issue 6, 2015, Pages 93-110]
Discretionary accruals The Effect of Audit Committee Characteristics on the Financial Statements Quality [Volume 3, Issue 12, 2016, Pages 43-64]
Discretionary and Non-discretionary Accruals The Effect of Audit Quality on the Relationship between Accounting Earnings and Stock Returns [Volume 5, Issue 19, 2018, Pages 21-44]
Discretionary current accruals The Effect of Short and Long-term Incentive-based Compensation on Earnings Management with Regard to Institutional Shareholders [Volume 4, Issue 13, 2017, Pages 1-20]
Discretionary non-current accruals The Effect of Short and Long-term Incentive-based Compensation on Earnings Management with Regard to Institutional Shareholders [Volume 4, Issue 13, 2017, Pages 1-20]
Discretionary spending unusual The Effect of Real Earnings Management on the Information Content of Earnings in Tehran Stock Exchange [Volume 4, Issue 13, 2017, Pages 71-94]
Dividend Per Share Value-Relevance of Accounting Data and its Effective Factors [Volume 1, Issue 3, 2014, Pages 41-61]
Dividend policy The Influence of Dividend Policy on Share Price Volatility of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2016, Pages 65-76]
Dividend yield The Influence of Dividend Policy on Share Price Volatility of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2016, Pages 65-76]
Drug corporations Investigating the Use of Mathematics Techniques to Prioritize Investment in Drug Corporations Accepted in Tehran Stock Exchange [Volume 1, Issue 2, 2014, Pages 18-35]

E

Earning management Earning Management and General, Sale and Administration Expenses Stickiness [Volume 4, Issue 16, 2017, Pages 111-132]
Earning Per Share The Effect of Corporate Governance Mechanism and Conservativeness on Power of Bankruptcy Prediction Models [Volume 2, Issue 6, 2015, Pages 111-126]
Earning persistence Investigation Persistence Component Earning in Economic Foundations with Calculation Coefficient Sensitivity Each Industry and Comparison with Persistence Component Earnings in Accounting Fundamentals [Volume 5, Issue 19, 2018, Pages 69-92]
Earning quality Effect of International Institutional Factors and Earning Quality of Listed Banks in Tehran Exchange Market vis-a-vis other Countries [Volume 2, Issue 6, 2015, Pages 29-52]
Earnings Components The Effect of Audit Quality on the Relationship between Accounting Earnings and Stock Returns [Volume 5, Issue 19, 2018, Pages 21-44]
Earnings forecastability The Effect of Khoms Payment on Earnings Quality of Mines of TSE [Volume 4, Issue 14, 2017, Pages 97-116]
Earnings Forecasts Errors The Role of Opportunistic Behavior of Managers in Errors of Earnings Forecast [Volume 1, Issue 4, 2014, Pages 81-95]
Earnings management The Relationship between Audit Quality and Discretionary Accruals [Volume 1, Issue 3, 2014, Pages 63-78]
Earnings management The Role of Opportunistic Behavior of Managers in Errors of Earnings Forecast [Volume 1, Issue 4, 2014, Pages 81-95]
Earnings management Tax Incentives for Earnings Management in Business Groups [Volume 2, Issue 7, 2015, Pages 83-110]
Earnings management The Impact of Earnings Management upon the Reaction of Market to the Extraordinary Gains [Volume 2, Issue 7, 2015, Pages 111-123]
Earnings management The Effect of Earnings Management on Costs Stickiness [Volume 2, Issue 8, 2015, Pages 93-108]
Earnings management The Effect of Corporate Governance on Earnings Management of Listed Companies on the Tehran Stock Exchange with an IPO Firm [Volume 3, Issue 10, 2016, Pages 81-100]
Earnings management The Effect of Audit Committee Characteristics on the Financial Statements Quality [Volume 3, Issue 12, 2016, Pages 43-64]
Earnings management The Effect of Short and Long-term Incentive-based Compensation on Earnings Management with Regard to Institutional Shareholders [Volume 4, Issue 13, 2017, Pages 1-20]
Earnings management The Relationship between Characteristics of Corporate Governance, Earnings Management and Tax Management in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 77-96]
Earnings Per Share Value-Relevance of Accounting Data and its Effective Factors [Volume 1, Issue 3, 2014, Pages 41-61]
Earnings’ quality Types of Conservatism and Relationship to Earnings' Quality and Stock Prices [Volume 4, Issue 13, 2017, Pages 95-114]
Earningsquality The Effect of Khoms Payment on Earnings Quality of Mines of TSE [Volume 4, Issue 14, 2017, Pages 97-116]
Earnings Quality Investigating the Relationship between Earnings Quality and Prior Period Adjustments of the Listed Companies in Tehran Stock Exchange [Volume 1, Issue 3, 2014, Pages 19-39]
Earnings Quality Examining the Relationship between Earnings Quality and Trade Credit [Volume 2, Issue 8, 2015, Pages 1-14]
Earnings Quality Companies's Strategy and Earnings Quality of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 12, 2016, Pages 1-20]
Earnings response coefficients Investigating the Relationship between Accounting Conservatism and Earning Response Coefficient in firms Listed in Tehran Stock Exchange [Volume 1, Issue 4, 2014, Pages 61-80]
Earnings stability The Effect of Khoms Payment on Earnings Quality of Mines of TSE [Volume 4, Issue 14, 2017, Pages 97-116]
Earnings Volatility Examining the Relationship between Earnings Quality and Trade Credit [Volume 2, Issue 8, 2015, Pages 1-14]
Economic Growth Intellectual Capital and Economic Growth in Related to Tehran Stock Exchange Companies [Volume 4, Issue 15, 2017, Pages 93-112]
Economic Value Added The Impact of R&D Expenditure on the Performance of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 1-18]
Economic Value Added Examination of the Relationship between Social Responsibility, Economic Performance and Tax Avoidance in Companies Listed in the Tehran Stock Exchange [Volume 4, Issue 15, 2017, Pages 67-92]
Eearnings reliablity The Effect of Khoms Payment on Earnings Quality of Mines of TSE [Volume 4, Issue 14, 2017, Pages 97-116]
Effective tax rate Tax Incentives for Earnings Management in Business Groups [Volume 2, Issue 7, 2015, Pages 83-110]
Environmental management system The Effects of an Environmental Management System on Intangible Assets and Corporate Value [Volume 2, Issue 5, 2015, Pages 45-70]
Evaluating auditor’s performance The Effects of Hindsight Bias on Evaluating Auditor’s Decisions [Volume 3, Issue 9, 2016, Pages 109-124]
Excess Cash Holdings Institutional Ownership Moderating Role and Financing Constraints on Relation between Excess of Cash Holding and Change in Firm Value [Volume 5, Issue 18, 2018, Pages 1-26]
Executive cash compensation The Studing the Aggressive Initial Forecasts Effect on the Relationship between Management Forecast Error and Executive Cash Compensation [(Articles in Press)]
Executive cash compensation The Studing the Aggressive Initial Forecasts Effect on the Relationship between Management Forecast Error and Executive Cash Compensation [Volume 3, Issue 10, 2016, Pages 101-116]
Expanded scope Examining the Effects of Transaction Scope and Accounting Equation Emphasis on Student Learning to Journalize [Volume 1, Issue 2, 2014, Pages 87-102]
Expected return The comparison of explanatory power of Hou et al. four-factor model and Fama and French’s five-factor model to forecast expected return [Volume 5, Issue 19, 2018, Pages 113-133]
EXtensible Business Reporting Language The Impact of Extensible Business Reporting Language on Firm Performance Using the Generalized Method of Moments (GMM) [Volume 3, Issue 12, 2016, Pages 65-82]
Extraordinary gains The Impact of Earnings Management upon the Reaction of Market to the Extraordinary Gains [Volume 2, Issue 7, 2015, Pages 111-123]

F

Fama and French’s five-factor model The comparison of explanatory power of Hou et al. four-factor model and Fama and French’s five-factor model to forecast expected return [Volume 5, Issue 19, 2018, Pages 113-133]
Fama and French`s five-factor model An Assessment of Fama and French`s Five-factor Model to Forecast the Return of the Growth and Value Stock [Volume 2, Issue 8, 2015, Pages 35-52]
Family Firm Examining the Monitoring Role of the Board of Directors in Tax Aggressiveness of Family Firms Listed in Tehran Stock Exchange [Volume 5, Issue 18, 2018, Pages 83-106]
Finance Hierarchical Theory The study of Information asymmetry adjusted effect on finance hierarchical theory of listed companies of Tehran Stock Exchange [Volume 5, Issue 18, 2018, Pages 27-46]
Financial and non-financial indexes The Relationship between Corporate's Ranking Based on Financial and Non-Financial Indexes and Voluntary Disclosure Level [Volume 2, Issue 5, 2015, Pages 17-44]
Financial Distress The Impact of Top Executives Overconfidence on Financial Distress [Volume 1, Issue 2, 2014, Pages 37-51]
Financial distressed Investigating the Effect of Specific Charecteristics of Firms on the Relationship between Working Capital Accruals and Volatility of Stock Return [Volume 4, Issue 15, 2017, Pages 23-44]
Financial expertise audit committee The Relationship between Audit Committee Characteristics and the Real and Accrual Earnings Management of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 8, 2015, Pages 15-34]
Financial Information Reliability Financial Information Reliability and Information Asymmetry: Evidence from Tehran Stock Exchange [Volume 5, Issue 17, 2018, Pages 97-114]
Financial Leverage Investigating the Factors Affecting the Ranking of Companies in Tehran Stock Exchange: Timeliness of Audit Reports [Volume 1, Issue 4, 2014, Pages 23-36]
Financial Leverage Effect of Accounting Financial Ratios on the Capital Adequacy Ratio of the Banking System in Iran [Volume 2, Issue 5, 2015, Pages 71-90]
Financial Leverage The Effect of Conservatism and Corporate Governance on the Relationship Between the Level of Financial Leverage and Financial Performance of the Listed Companies in the Tehran Stok Exchange [Volume 5, Issue 17, 2018, Pages 1-24]
Financial Performance The Effect of Corporate Governance Mechanism and Conservativeness on Power of Bankruptcy Prediction Models [Volume 2, Issue 6, 2015, Pages 111-126]
Financial Performance The Role of Accounting Procedure on Disclosure Quality and the Performance of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2016, Pages 41-60]
Financial Performance The Effect of Conservatism and Corporate Governance on the Relationship Between the Level of Financial Leverage and Financial Performance of the Listed Companies in the Tehran Stok Exchange [Volume 5, Issue 17, 2018, Pages 1-24]
Financial reporting quality Firm Characteristics and Financial Reporting Quality of Quoted Listed Companies in Tehran Stock Exchange [Volume 1, Issue 4, 2014, Pages 1-22]
Financial Restatement Financial Information Reliability and Information Asymmetry: Evidence from Tehran Stock Exchange [Volume 5, Issue 17, 2018, Pages 97-114]
Financial statement fraud Perspective of the Financial Statements' Users on the Importance and Prevalence of Risk Factors of Financial Statement Fraud (Case Study: Yazd) [Volume 2, Issue 7, 2015, Pages 1-24]
Financial transparency Investigating the Relationship between Unrecoreded Assets and Information Disclosure on Future Earning Response Coeffecetion [Volume 4, Issue 16, 2017, Pages 73-90]
Financing The study of Information asymmetry adjusted effect on finance hierarchical theory of listed companies of Tehran Stock Exchange [Volume 5, Issue 18, 2018, Pages 27-46]
Financing Constraints Institutional Ownership Moderating Role and Financing Constraints on Relation between Excess of Cash Holding and Change in Firm Value [Volume 5, Issue 18, 2018, Pages 1-26]
Firm excessive Industry Competition Structure, Market Power, Firm Excessive and Stock Price Crash Risk [Volume 4, Issue 13, 2017, Pages 21-48]
Firm future performance Investigating the Effect of Firm Growth on the Relationship between Discretionary Accruals and Firm Future Performance [Volume 2, Issue 6, 2015, Pages 93-110]
Firm growth Investigating the Effect of Firm Growth on the Relationship between Discretionary Accruals and Firm Future Performance [Volume 2, Issue 6, 2015, Pages 93-110]
Firm market value growth Analysis of the Impact of Operating Profit on GDP (the Case of Listed Companies on the Stock Exchange) [Volume 2, Issue 8, 2015, Pages 53-70]
Firm size Investigating the Factors Affecting the Ranking of Companies in Tehran Stock Exchange: Timeliness of Audit Reports [Volume 1, Issue 4, 2014, Pages 23-36]
Firm Value Institutional Ownership Moderating Role and Financing Constraints on Relation between Excess of Cash Holding and Change in Firm Value [Volume 5, Issue 18, 2018, Pages 1-26]
Firm value. Financial Leverage and Growth Opportunities The Relationship between Information Asymmetry and Firm Value: The Role of Financial Leverage and Growth Opportunities [Volume 5, Issue 17, 2018, Pages 81-96]
Fraud risk factors Perspective of the Financial Statements' Users on the Importance and Prevalence of Risk Factors of Financial Statement Fraud (Case Study: Yazd) [Volume 2, Issue 7, 2015, Pages 1-24]
Fraud triangle Perspective of the Financial Statements' Users on the Importance and Prevalence of Risk Factors of Financial Statement Fraud (Case Study: Yazd) [Volume 2, Issue 7, 2015, Pages 1-24]
Free cash flow The Impact of Audit Quality on the Relationship between Free Cash Flows and Financial Reporting Quality [Volume 2, Issue 6, 2015, Pages 53-72]
Free cash flow Studying the Effect of Corporate Governance on the Relationship among Leverage and Free Cash Flow and the Cash Holding Adjustments [Volume 4, Issue 16, 2017, Pages 91-110]
Fundamental analysis The Relationship between Corporate's Ranking Based on Financial and Non-Financial Indexes and Voluntary Disclosure Level [Volume 2, Issue 5, 2015, Pages 17-44]
Fuzzy TOPSIS Perspective of the Financial Statements' Users on the Importance and Prevalence of Risk Factors of Financial Statement Fraud (Case Study: Yazd) [Volume 2, Issue 7, 2015, Pages 1-24]

G

G14 Agency theory Investigating the Relationship between the Disclosure Quality Components and the External Investment Efficiency of Firms Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2016, Pages 23-38]
GDP growth Analysis of the Impact of Operating Profit on GDP (the Case of Listed Companies on the Stock Exchange) [Volume 2, Issue 8, 2015, Pages 53-70]
General and Administrative Expenses The Effect of the Return of Real Earnings Management Due to Limitations of Accruals on Long-term Operational Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 19-34]
General and sale expenses Earning Management and General, Sale and Administration Expenses Stickiness [Volume 4, Issue 16, 2017, Pages 111-132]
Givoly and Hayn Index Investigating the Relationship between Accounting Conservatism and Earning Response Coefficient in firms Listed in Tehran Stock Exchange [Volume 1, Issue 4, 2014, Pages 61-80]
Growth Investigating the Impact of Corporate life Cycle on Cost of Equity Capital [Volume 3, Issue 9, 2016, Pages 1-22]
Growth stock An Assessment of Fama and French`s Five-factor Model to Forecast the Return of the Growth and Value Stock [Volume 2, Issue 8, 2015, Pages 35-52]

H

Hindsight bias The Effects of Hindsight Bias on Evaluating Auditor’s Decisions [Volume 3, Issue 9, 2016, Pages 109-124]
Hou et al. four-factor model The comparison of explanatory power of Hou et al. four-factor model and Fama and French’s five-factor model to forecast expected return [Volume 5, Issue 19, 2018, Pages 113-133]

I

Income Smoothing The Relationship between Innovation, Income Smoothing and Stock Price Crash Risk [Volume 5, Issue 17, 2018, Pages 25-50]
Independence audit committee The Relationship between Audit Committee Characteristics and the Real and Accrual Earnings Management of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 8, 2015, Pages 15-34]
Individuality An Empirical Study on the Impact of Culture on Audit–Detected Accounting Errors in Tehran Stock Exchange [Volume 2, Issue 5, 2015, Pages 1-16]
Individual ownership The Relationship between Ownership Structure and Corporate Social Responsibility in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2016, Pages 21-44]
Industry competitive structure Industry Competition Structure, Market Power, Firm Excessive and Stock Price Crash Risk [Volume 4, Issue 13, 2017, Pages 21-48]
Information Asymmetry The Effect of Information Asymmetry on Audit Quality [Volume 3, Issue 10, 2016, Pages 1-18]
Information Asymmetry The Relationship between Information Asymmetry and Firm Value: The Role of Financial Leverage and Growth Opportunities [Volume 5, Issue 17, 2018, Pages 81-96]
Information Asymmetry Financial Information Reliability and Information Asymmetry: Evidence from Tehran Stock Exchange [Volume 5, Issue 17, 2018, Pages 97-114]
Information Asymmetry The study of Information asymmetry adjusted effect on finance hierarchical theory of listed companies of Tehran Stock Exchange [Volume 5, Issue 18, 2018, Pages 27-46]
Information Content Investigating the Relationship between Product Market Competition and Information Content in Quarterly Earnings Announcement [Volume 1, Issue 4, 2014, Pages 97-112]
Information Content The Information Content of Audit Opinion with Emphasis on Auditor’s and Client’s Sizes [Volume 4, Issue 16, 2017, Pages 1-28]
Information disclosure Disclosure Quality and Information Content of Earnings [Volume 1, Issue 1, 2014, Pages 120-140]
Information disclosure Investigating the Relationship between Unrecoreded Assets and Information Disclosure on Future Earning Response Coeffecetion [Volume 4, Issue 16, 2017, Pages 73-90]
Informativeness of accounting earnings Disclosure Quality and Information Content of Earnings [Volume 1, Issue 1, 2014, Pages 120-140]
Initial forecast error The Studing the Aggressive Initial Forecasts Effect on the Relationship between Management Forecast Error and Executive Cash Compensation [(Articles in Press)]
Initial forecast error The Studing the Aggressive Initial Forecasts Effect on the Relationship between Management Forecast Error and Executive Cash Compensation [Volume 3, Issue 10, 2016, Pages 101-116]
Insider Trades The Role of Opportunistic Behavior of Managers in Errors of Earnings Forecast [Volume 1, Issue 4, 2014, Pages 81-95]
Institutional factors Effect of International Institutional Factors and Earning Quality of Listed Banks in Tehran Exchange Market vis-a-vis other Countries [Volume 2, Issue 6, 2015, Pages 29-52]
Institutional investors The Effect of Institutional Investors on Corporate Accruals Pricing [Volume 1, Issue 1, 2014, Pages 44-63]
Institutional investors Stock Trading Cost and Stock Price: the Moderating Role of Institutional Investors [Volume 4, Issue 15, 2017, Pages 45-66]
Institutional Ownership The Relationship between Ownership Structure and Corporate Social Responsibility in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2016, Pages 21-44]
Institutional Ownership Institutional Ownership Moderating Role and Financing Constraints on Relation between Excess of Cash Holding and Change in Firm Value [Volume 5, Issue 18, 2018, Pages 1-26]
Institutional shareholders The Effect of Short and Long-term Incentive-based Compensation on Earnings Management with Regard to Institutional Shareholders [Volume 4, Issue 13, 2017, Pages 1-20]
Institutional Stock Ownership The Effect of Corporate Governance Mechanism and Conservativeness on Power of Bankruptcy Prediction Models [Volume 2, Issue 6, 2015, Pages 111-126]
Intangible Assets The Effects of an Environmental Management System on Intangible Assets and Corporate Value [Volume 2, Issue 5, 2015, Pages 45-70]
Intangible Assets Implementation of Accounting Standard No. 17 and its Relavance related to Intangible Assets [Volume 4, Issue 13, 2017, Pages 115-128]
Intangible Assets Structural Capital and Sticky Behavior of Selling, General & Administrative Expenses: Evidence from Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 59-76]
Intangible Assets The Relationship between Innovation, Income Smoothing and Stock Price Crash Risk [Volume 5, Issue 17, 2018, Pages 25-50]
Intellectual Capital The Impact of Intellectual Capital on Total Quality Management in Tehran Stock Market [Volume 2, Issue 7, 2015, Pages 67-82]
Intellectual Capital Intellectual Capital and Economic Growth in Related to Tehran Stock Exchange Companies [Volume 4, Issue 15, 2017, Pages 93-112]
Intellectual Capital (IC) Investigation of the Relationship between Intellectual Capital and Performance of Small and Medium Size Companies in Kerman City [Volume 4, Issue 13, 2017, Pages 49-70]
Internal Whistle-Blowing Investigating the Moderating Effect of Perceived Moral Intensity on Accountants’ Intentions of Internal Reporting Fraud [Volume 2, Issue 5, 2015, Pages 109-133]
International factors Effect of International Institutional Factors and Earning Quality of Listed Banks in Tehran Exchange Market vis-a-vis other Countries [Volume 2, Issue 6, 2015, Pages 29-52]
Investment decisions The Impact of Market Competition on Investment Decisions of Companies Manufacturing Listed in Tehran Stock Exchange [Volume 1, Issue 1, 2014, Pages 81-96]
Investment decisions Effect of Behavioral Variables on Investment Decisions on the Basis of the Main Styles of Investing in Ahvaz Stock Exchange [Volume 2, Issue 6, 2015, Pages 73-92]
Investment efficiency Investigating the Relationship between the Disclosure Quality Components and the External Investment Efficiency of Firms Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2016, Pages 23-38]
Investment efficiency Investigating the Relationship between Capital Expenditures and Investment Efficiency in Different Stages of Firms Life Cycle [Volume 5, Issue 18, 2018, Pages 47-64]
Investment opportunity The Relationship between Companies’ Investment Opportunity and Audit Report Lag [Volume 5, Issue 19, 2018, Pages 1-20]
Investment style Effect of Behavioral Variables on Investment Decisions on the Basis of the Main Styles of Investing in Ahvaz Stock Exchange [Volume 2, Issue 6, 2015, Pages 73-92]
Investors’ Perceptions An Analysis of Professional and Unprofessional Investors’ Perceptions into the Mechanisms of Corporate Governance in Capital Market [Volume 3, Issue 11, 2016, Pages 77-96]
IPO The Effect of Corporate Governance on Earnings Management of Listed Companies on the Tehran Stock Exchange with an IPO Firm [Volume 3, Issue 10, 2016, Pages 81-100]
Iranian banks Effect of International Institutional Factors and Earning Quality of Listed Banks in Tehran Exchange Market vis-a-vis other Countries [Volume 2, Issue 6, 2015, Pages 29-52]
Islamic accounting Studying Restricted and Unrestricted Investment Accounts in Islamic Accounting [Volume 2, Issue 8, 2015, Pages 71-92]
Islamic banking Studying Restricted and Unrestricted Investment Accounts in Islamic Accounting [Volume 2, Issue 8, 2015, Pages 71-92]

J

JEL Classification:G01،G02،G14 The Impact of Top Executives Overconfidence on Financial Distress [Volume 1, Issue 2, 2014, Pages 37-51]
JEL classification: G12 Investigating the Relationship between the Disclosure Quality Components and the External Investment Efficiency of Firms Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2016, Pages 23-38]
Journalizing Examining the Effects of Transaction Scope and Accounting Equation Emphasis on Student Learning to Journalize [Volume 1, Issue 2, 2014, Pages 87-102]

K

Khan and Watts Index Investigating the Relationship between Accounting Conservatism and Earning Response Coefficient in firms Listed in Tehran Stock Exchange [Volume 1, Issue 4, 2014, Pages 61-80]
Khoms The Effect of Khoms Payment on Earnings Quality of Mines of TSE [Volume 4, Issue 14, 2017, Pages 97-116]

L

Lars Algorithms The Systematic Risk Prediction of Listed Companies in Tehran Stock Exchange Using Ant Colony and LARS Algorithm [Volume 3, Issue 10, 2016, Pages 19-40]
Leverage Studying the Effect of Corporate Governance on the Relationship among Leverage and Free Cash Flow and the Cash Holding Adjustments [Volume 4, Issue 16, 2017, Pages 91-110]
Life cycle Investigating the Impact of Corporate life Cycle on Cost of Equity Capital [Volume 3, Issue 9, 2016, Pages 1-22]
Life cycle Investigating the Impact of Life Cycle on the Conservative Financial Reporting of the Companies Listed on the Tehran Stock Exchange [Volume 4, Issue 15, 2017, Pages 113-134]
Life cycle Investigating the Relationship between Capital Expenditures and Investment Efficiency in Different Stages of Firms Life Cycle [Volume 5, Issue 18, 2018, Pages 47-64]
Liquidity Analyzing the Relationship between Financial Performance and CAMELS's Component in Banking Industry of Tehran's Stock Market [Volume 3, Issue 11, 2016, Pages 1-20]
Logistic Regression The Impact of Top Executives Overconfidence on Financial Distress [Volume 1, Issue 2, 2014, Pages 37-51]
Logistic Regression Classification of Customers of Banking Network Based on Credit Risk with Anticipating Models and Multiple Indicators Decision Making [Volume 3, Issue 9, 2016, Pages 81-108]
Logistic Regression Examination of the Effect of Conditional and Unconditional Conservatism on Auditor's Opinion in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2018, Pages 93-112]
Logit model The Effect of Corporate Governance Mechanism and Conservativeness on Power of Bankruptcy Prediction Models [Volume 2, Issue 6, 2015, Pages 111-126]
Logit model The Relationship between CEO Overconfidence and Restated Financial Statements of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 7, 2015, Pages 47-66]
Long-term incentive-based compensation The Effect of Short and Long-term Incentive-based Compensation on Earnings Management with Regard to Institutional Shareholders [Volume 4, Issue 13, 2017, Pages 1-20]

M

Management Analyzing the Relationship between Financial Performance and CAMELS's Component in Banking Industry of Tehran's Stock Market [Volume 3, Issue 11, 2016, Pages 1-20]
Management Earnings Companies's Strategy and Earnings Quality of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 12, 2016, Pages 1-20]
Management forecast error The Studing the Aggressive Initial Forecasts Effect on the Relationship between Management Forecast Error and Executive Cash Compensation [(Articles in Press)]
Management forecast error The Studing the Aggressive Initial Forecasts Effect on the Relationship between Management Forecast Error and Executive Cash Compensation [Volume 3, Issue 10, 2016, Pages 101-116]
Management profits The Effect of Board Independency and Audit Quality on Earnings Management in Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2016, Pages 61-80]
Managerial myopia The Impact of Stock Illiquidity on Managerial Short-Termism [Volume 3, Issue 9, 2016, Pages 39-62]
Managerial overconfidence The Impact of Top Executives Overconfidence on Financial Distress [Volume 1, Issue 2, 2014, Pages 37-51]
Market Competitiveness The Impact of Market Competition on Investment Decisions of Companies Manufacturing Listed in Tehran Stock Exchange [Volume 1, Issue 1, 2014, Pages 81-96]
Market Efficiency The Effects of Good and Bad News on Investors' Perception of the Persistence of Accruals [Volume 1, Issue 3, 2014, Pages 79-94]
Market return. JEL classification: G 23 A Study on Factors Influencing Mutual Joint Investment Fund Flows in Iran [Volume 3, Issue 11, 2016, Pages 97-114]
Market-to-Book value of stocks The Impact of Extensible Business Reporting Language on Firm Performance Using the Generalized Method of Moments (GMM) [Volume 3, Issue 12, 2016, Pages 65-82]
Mature Investigating the Impact of Corporate life Cycle on Cost of Equity Capital [Volume 3, Issue 9, 2016, Pages 1-22]
Mechanisms of Corporate Governance An Analysis of Professional and Unprofessional Investors’ Perceptions into the Mechanisms of Corporate Governance in Capital Market [Volume 3, Issue 11, 2016, Pages 77-96]
Misevaluation The Effect of Institutional Investors on Corporate Accruals Pricing [Volume 1, Issue 1, 2014, Pages 44-63]
Mishkin Test The Effects of Good and Bad News on Investors' Perception of the Persistence of Accruals [Volume 1, Issue 3, 2014, Pages 79-94]
Moderating variable The Moderating Effect of Audit Quality on the Relationship Between Discretionary Accruals and Stock Returns [Volume 1, Issue 1, 2014, Pages 64-80]
Moderator Variable The study of Information asymmetry adjusted effect on finance hierarchical theory of listed companies of Tehran Stock Exchange [Volume 5, Issue 18, 2018, Pages 27-46]
Monitoring characteristics of the firm Firm Characteristics and Financial Reporting Quality of Quoted Listed Companies in Tehran Stock Exchange [Volume 1, Issue 4, 2014, Pages 1-22]
Multiple attribute decision-making Investigating the Use of Mathematics Techniques to Prioritize Investment in Drug Corporations Accepted in Tehran Stock Exchange [Volume 1, Issue 2, 2014, Pages 18-35]
Multiple decision making model Classification of Customers of Banking Network Based on Credit Risk with Anticipating Models and Multiple Indicators Decision Making [Volume 3, Issue 9, 2016, Pages 81-108]
Mutual funds A Study on Factors Influencing Mutual Joint Investment Fund Flows in Iran [Volume 3, Issue 11, 2016, Pages 97-114]

N

Negative Abnormal Audit Fee The Relationship between Abnormal Audit Fees and Accruals Estimation Error in Companies Listed on the Stock Exchange [Volume 1, Issue 3, 2014, Pages 95-111]
Net capital flow A Study on Factors Influencing Mutual Joint Investment Fund Flows in Iran [Volume 3, Issue 11, 2016, Pages 97-114]
Non-standard reports Factors Affecting the Report Auditing Standards Issued by the Data Mining (The Case of Listed Companies in Tehran Stock Exchange) [Volume 3, Issue 12, 2016, Pages 21-42]
Normal accruals The Effect of Institutional Investors on Corporate Accruals Pricing [Volume 1, Issue 1, 2014, Pages 44-63]
Normal Audit Fee The Relationship between Abnormal Audit Fees and Accruals Estimation Error in Companies Listed on the Stock Exchange [Volume 1, Issue 3, 2014, Pages 95-111]
Number of competitors The Impact of Market Competition on Investment Decisions of Companies Manufacturing Listed in Tehran Stock Exchange [Volume 1, Issue 1, 2014, Pages 81-96]

O

Oil price The Effect of Oil Price Volatility on Investing Strategies of Companies Accepted in Tehran Stock Exchange [Volume 1, Issue 2, 2014, Pages 53-68]
Operating Cash Flow The Impact of R&D Expenditure on the Performance of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 1-18]
Operating cycle Investigating the Effect of Specific Charecteristics of Firms on the Relationship between Working Capital Accruals and Volatility of Stock Return [Volume 4, Issue 15, 2017, Pages 23-44]
Operating income Analysis of the Impact of Operating Profit on GDP (the Case of Listed Companies on the Stock Exchange) [Volume 2, Issue 8, 2015, Pages 53-70]
Operating Profit The Impact of R&D Expenditure on the Performance of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 1-18]
Optimal Cash Studying the Effect of Corporate Governance on the Relationship among Leverage and Free Cash Flow and the Cash Holding Adjustments [Volume 4, Issue 16, 2017, Pages 91-110]
Overconfidence CEO The Relationship between CEO Overconfidence and Restated Financial Statements of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 7, 2015, Pages 47-66]
Ownership structure The Role of Corporate Governance Mechanisms in Banks’ Performance [Volume 1, Issue 1, 2014, Pages 97-119]

P

Payout ratio The Influence of Dividend Policy on Share Price Volatility of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2016, Pages 65-76]
Perceived Moral Intensity Investigating the Moderating Effect of Perceived Moral Intensity on Accountants’ Intentions of Internal Reporting Fraud [Volume 2, Issue 5, 2015, Pages 109-133]
Performance characteristics of the firm Firm Characteristics and Financial Reporting Quality of Quoted Listed Companies in Tehran Stock Exchange [Volume 1, Issue 4, 2014, Pages 1-22]
Performance evaluation Investigating the Use of Mathematics Techniques to Prioritize Investment in Drug Corporations Accepted in Tehran Stock Exchange [Volume 1, Issue 2, 2014, Pages 18-35]
Performance evaluation Effectiveness of Accounting Information System (AIS) on Performance and Performance Evaluation [Volume 1, Issue 1, 2014, Pages 1-19]
Persistence of Profit The Effects of Good and Bad News on Investors' Perception of the Persistence of Accruals [Volume 1, Issue 3, 2014, Pages 79-94]
Positive discretionary accruals Investigating the Effect of Firm Growth on the Relationship between Discretionary Accruals and Firm Future Performance [Volume 2, Issue 6, 2015, Pages 93-110]
Power distance An Empirical Study on the Impact of Culture on Audit–Detected Accounting Errors in Tehran Stock Exchange [Volume 2, Issue 5, 2015, Pages 1-16]
Prior Period Adjustments Investigating the Relationship between Earnings Quality and Prior Period Adjustments of the Listed Companies in Tehran Stock Exchange [Volume 1, Issue 3, 2014, Pages 19-39]
Product market competition Investigating the Relationship between Product Market Competition and Information Content in Quarterly Earnings Announcement [Volume 1, Issue 4, 2014, Pages 97-112]
Professional and Unprofessional Investors An Analysis of Professional and Unprofessional Investors’ Perceptions into the Mechanisms of Corporate Governance in Capital Market [Volume 3, Issue 11, 2016, Pages 77-96]
Profit precision Establishing the Forecasting Model of Board of Director’s Compensation Based on Precision, Sensitivity and Time Horizon Dimensions of Profit in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 16, 2017, Pages 29-52]
Profit sensitivity and Profit time horizon Establishing the Forecasting Model of Board of Director’s Compensation Based on Precision, Sensitivity and Time Horizon Dimensions of Profit in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 16, 2017, Pages 29-52]
Proposed audit standards Need to Improve the Current Audit Reporting [Volume 1, Issue 2, 2014, Pages 1-17]

Q

Quality of financial reporting The Impact of Audit Quality on the Relationship between Free Cash Flows and Financial Reporting Quality [Volume 2, Issue 6, 2015, Pages 53-72]
Quality of financial statements The Effect of Audit Committee Characteristics on the Financial Statements Quality [Volume 3, Issue 12, 2016, Pages 43-64]
Quarterly earnings announcement Investigating the Relationship between Product Market Competition and Information Content in Quarterly Earnings Announcement [Volume 1, Issue 4, 2014, Pages 97-112]

R

Rank Investigating the Factors Affecting the Ranking of Companies in Tehran Stock Exchange: Timeliness of Audit Reports [Volume 1, Issue 4, 2014, Pages 23-36]
R&D Expenditure The Impact of R&D Expenditure on the Performance of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 1-18]
Reaction of market The Impact of Earnings Management upon the Reaction of Market to the Extraordinary Gains [Volume 2, Issue 7, 2015, Pages 111-123]
Real activities Investigating the Manipulation of the Real Activities of Enterprises and its Effect on Timely Loss Recognition [Volume 1, Issue 1, 2014, Pages 20-43]
Real earnings management Investigating the Manipulation of the Real Activities of Enterprises and its Effect on Timely Loss Recognition [Volume 1, Issue 1, 2014, Pages 20-43]
Real earnings management The Relationship between Audit Committee Characteristics and the Real and Accrual Earnings Management of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 8, 2015, Pages 15-34]
Real earnings management The Impact of Stock Illiquidity on Managerial Short-Termism [Volume 3, Issue 9, 2016, Pages 39-62]
Real earnings management The Effect of Real Earnings Management on the Information Content of Earnings in Tehran Stock Exchange [Volume 4, Issue 13, 2017, Pages 71-94]
Real earnings management The Effect of the Return of Real Earnings Management Due to Limitations of Accruals on Long-term Operational Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 19-34]
Related party transactions Investigating the Effect of Auditor Expertise on the Relationship between Related Party Transactions and Audit Fees [Volume 3, Issue 12, 2016, Pages 111-130]
Relevance Implementation of Accounting Standard No. 17 and its Relavance related to Intangible Assets [Volume 4, Issue 13, 2017, Pages 115-128]
Reliability Investigating the Relationship between the Disclosure Quality Components and the External Investment Efficiency of Firms Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2016, Pages 23-38]
Reputation Reputation: The 5th Perspective of the Balanced Scorecard [Volume 3, Issue 12, 2016, Pages 83-110]
Research and development cost Investigating the Relationship between Unrecoreded Assets and Information Disclosure on Future Earning Response Coeffecetion [Volume 4, Issue 16, 2017, Pages 73-90]
Research and Development expenses Earning Management and General, Sale and Administration Expenses Stickiness [Volume 4, Issue 16, 2017, Pages 111-132]
Residual Income Investigating The Impact of Accounting Conservatism on Residual Income and Abnormal Earnings in Tehran Stock Exchange Listed Companies [Volume 4, Issue 14, 2017, Pages 35-58]
Restated financial statements The Relationship between CEO Overconfidence and Restated Financial Statements of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 7, 2015, Pages 47-66]
Restricted and unrestricted investment accounts Studying Restricted and Unrestricted Investment Accounts in Islamic Accounting [Volume 2, Issue 8, 2015, Pages 71-92]
Restricted scope Examining the Effects of Transaction Scope and Accounting Equation Emphasis on Student Learning to Journalize [Volume 1, Issue 2, 2014, Pages 87-102]
Restrictions accruals The Effect of the Return of Real Earnings Management Due to Limitations of Accruals on Long-term Operational Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 19-34]
Return of Asset The Impact of Extensible Business Reporting Language on Firm Performance Using the Generalized Method of Moments (GMM) [Volume 3, Issue 12, 2016, Pages 65-82]
Return on Assets The Effect of Conservatism and Corporate Governance on the Relationship Between the Level of Financial Leverage and Financial Performance of the Listed Companies in the Tehran Stok Exchange [Volume 5, Issue 17, 2018, Pages 1-24]
Return on assets and return on equity Effect of Accounting Financial Ratios on the Capital Adequacy Ratio of the Banking System in Iran [Volume 2, Issue 5, 2015, Pages 71-90]
Reversals The Effect of the Return of Real Earnings Management Due to Limitations of Accruals on Long-term Operational Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 19-34]

S

Seemingly Unrelated Regression The study of Information asymmetry adjusted effect on finance hierarchical theory of listed companies of Tehran Stock Exchange [Volume 5, Issue 18, 2018, Pages 27-46]
Selling The Effect of the Return of Real Earnings Management Due to Limitations of Accruals on Long-term Operational Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 19-34]
Sensitivity to Market Risk Analyzing the Relationship between Financial Performance and CAMELS's Component in Banking Industry of Tehran's Stock Market [Volume 3, Issue 11, 2016, Pages 1-20]
Share price volatility The Influence of Dividend Policy on Share Price Volatility of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2016, Pages 65-76]
Short-term incentive-based compensation The Effect of Short and Long-term Incentive-based Compensation on Earnings Management with Regard to Institutional Shareholders [Volume 4, Issue 13, 2017, Pages 1-20]
Size Effect of ownership Concentration and Size on Conditional Conservatism and Audit Fees relationships [Volume 5, Issue 19, 2018, Pages 45-68]
Small and Medium Business (SMEs) Investigation of the Relationship between Intellectual Capital and Performance of Small and Medium Size Companies in Kerman City [Volume 4, Issue 13, 2017, Pages 49-70]
Social and Environmental Responsibility Reputation: The 5th Perspective of the Balanced Scorecard [Volume 3, Issue 12, 2016, Pages 83-110]
Social Responsibility Examination of the Relationship between Social Responsibility, Economic Performance and Tax Avoidance in Companies Listed in the Tehran Stock Exchange [Volume 4, Issue 15, 2017, Pages 67-92]
Social Responsibility Studying the Relationship between Awareness and Environmental Attitude of Accounting Students and Graduates [Volume 4, Issue 16, 2017, Pages 53-72]
Standard reports Factors Affecting the Report Auditing Standards Issued by the Data Mining (The Case of Listed Companies in Tehran Stock Exchange) [Volume 3, Issue 12, 2016, Pages 21-42]
Stock illiquidity The Impact of Stock Illiquidity on Managerial Short-Termism [Volume 3, Issue 9, 2016, Pages 39-62]
Stock Price Stock Trading Cost and Stock Price: the Moderating Role of Institutional Investors [Volume 4, Issue 15, 2017, Pages 45-66]
Stock Price Crashes Impact of Audit Firm Size and Auditor's Opinion on Future Stock Price Crashes [Volume 1, Issue 4, 2014, Pages 37-59]
Stock Prices Crash Risk The Relationship between Innovation, Income Smoothing and Stock Price Crash Risk [Volume 5, Issue 17, 2018, Pages 25-50]
Stock return The Moderating Effect of Audit Quality on the Relationship Between Discretionary Accruals and Stock Returns [Volume 1, Issue 1, 2014, Pages 64-80]
Stock Returns The Effect of Audit Quality on the Relationship between Accounting Earnings and Stock Returns [Volume 5, Issue 19, 2018, Pages 21-44]
Stock Trading Costs Stock Trading Cost and Stock Price: the Moderating Role of Institutional Investors [Volume 4, Issue 15, 2017, Pages 45-66]
Strategic investments The Effect of Oil Price Volatility on Investing Strategies of Companies Accepted in Tehran Stock Exchange [Volume 1, Issue 2, 2014, Pages 53-68]
Structural Capital Structural Capital and Sticky Behavior of Selling, General & Administrative Expenses: Evidence from Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 59-76]
Structural Capital Factor Intellectual Capital and Economic Growth in Related to Tehran Stock Exchange Companies [Volume 4, Issue 15, 2017, Pages 93-112]
Structural characteristics of the firm Firm Characteristics and Financial Reporting Quality of Quoted Listed Companies in Tehran Stock Exchange [Volume 1, Issue 4, 2014, Pages 1-22]
Structural Equation Modeling (SEM) Investigation of the Relationship between Intellectual Capital and Performance of Small and Medium Size Companies in Kerman City [Volume 4, Issue 13, 2017, Pages 49-70]
Subjective Norms Investigating the Moderating Effect of Perceived Moral Intensity on Accountants’ Intentions of Internal Reporting Fraud [Volume 2, Issue 5, 2015, Pages 109-133]
Supply Chain Reputation: The 5th Perspective of the Balanced Scorecard [Volume 3, Issue 12, 2016, Pages 83-110]
Sustainable Accounting Studying the Relationship between Awareness and Environmental Attitude of Accounting Students and Graduates [Volume 4, Issue 16, 2017, Pages 53-72]
Sustainable Development Studying the Relationship between Awareness and Environmental Attitude of Accounting Students and Graduates [Volume 4, Issue 16, 2017, Pages 53-72]
Systematic risk prediction The Systematic Risk Prediction of Listed Companies in Tehran Stock Exchange Using Ant Colony and LARS Algorithm [Volume 3, Issue 10, 2016, Pages 19-40]

T

Tax Avoidance Effect of Tax Avoidance and Audit Fees Corporate Governance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 15, 2017, Pages 1-22]
Tax Avoidance Examination of the Relationship between Social Responsibility, Economic Performance and Tax Avoidance in Companies Listed in the Tehran Stock Exchange [Volume 4, Issue 15, 2017, Pages 67-92]
Tax Avoidance Examining the Monitoring Role of the Board of Directors in Tax Aggressiveness of Family Firms Listed in Tehran Stock Exchange [Volume 5, Issue 18, 2018, Pages 83-106]
Tax Effective Rate Examining the Monitoring Role of the Board of Directors in Tax Aggressiveness of Family Firms Listed in Tehran Stock Exchange [Volume 5, Issue 18, 2018, Pages 83-106]
Tax management The Relationship between Characteristics of Corporate Governance, Earnings Management and Tax Management in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 77-96]
Tehran Stock Exchange Investigating the Relationship between Earnings Quality and Prior Period Adjustments of the Listed Companies in Tehran Stock Exchange [Volume 1, Issue 3, 2014, Pages 19-39]
Tehran Stock Exchange Structural Capital and Sticky Behavior of Selling, General & Administrative Expenses: Evidence from Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 59-76]
Tehran Stock Exchange Financial Information Reliability and Information Asymmetry: Evidence from Tehran Stock Exchange [Volume 5, Issue 17, 2018, Pages 97-114]
The auditor's opinion Factors Affecting the Report Auditing Standards Issued by the Data Mining (The Case of Listed Companies in Tehran Stock Exchange) [Volume 3, Issue 12, 2016, Pages 21-42]
The firm value The Effects of an Environmental Management System on Intangible Assets and Corporate Value [Volume 2, Issue 5, 2015, Pages 45-70]
Timeliness Investigating the Factors Affecting the Ranking of Companies in Tehran Stock Exchange: Timeliness of Audit Reports [Volume 1, Issue 4, 2014, Pages 23-36]
Timeliness Investigating the Relationship between the Disclosure Quality Components and the External Investment Efficiency of Firms Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2016, Pages 23-38]
Timely loss recognition Investigating the Manipulation of the Real Activities of Enterprises and its Effect on Timely Loss Recognition [Volume 1, Issue 1, 2014, Pages 20-43]
TOPSIS SAW techniques Investigating the Use of Mathematics Techniques to Prioritize Investment in Drug Corporations Accepted in Tehran Stock Exchange [Volume 1, Issue 2, 2014, Pages 18-35]
Total Quality Management The Impact of Intellectual Capital on Total Quality Management in Tehran Stock Market [Volume 2, Issue 7, 2015, Pages 67-82]
Trade Credit Examining the Relationship between Earnings Quality and Trade Credit [Volume 2, Issue 8, 2015, Pages 1-14]

U

Unconditional Conservatism Types of Conservatism and Relationship to Earnings' Quality and Stock Prices [Volume 4, Issue 13, 2017, Pages 95-114]
Unconditional Conservatism Investigation the impact of Accounting Conditional and Unconditional conservatism on the Stock Future Price Crash Risk: Banks and Insurance-level evidences [Volume 5, Issue 18, 2018, Pages 65-82]
Unconditional Conservatism Examination of the Effect of Conditional and Unconditional Conservatism on Auditor's Opinion in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2018, Pages 93-112]
Unrecorded assets Investigating the Relationship between Unrecoreded Assets and Information Disclosure on Future Earning Response Coeffecetion [Volume 4, Issue 16, 2017, Pages 73-90]

V

Value Added Intellectual Coefficient The Impact of Intellectual Capital on Total Quality Management in Tehran Stock Market [Volume 2, Issue 7, 2015, Pages 67-82]
Value-relevance of Information Value-Relevance of Accounting Data and its Effective Factors [Volume 1, Issue 3, 2014, Pages 41-61]
Value stock An Assessment of Fama and French`s Five-factor Model to Forecast the Return of the Growth and Value Stock [Volume 2, Issue 8, 2015, Pages 35-52]
Variability of Earnings Investigating the Relationship between Earnings Quality and Prior Period Adjustments of the Listed Companies in Tehran Stock Exchange [Volume 1, Issue 3, 2014, Pages 19-39]
Volatility The Effect of Oil Price Volatility on Investing Strategies of Companies Accepted in Tehran Stock Exchange [Volume 1, Issue 2, 2014, Pages 53-68]
Volatility of stock returns Investigating the Effect of Specific Charecteristics of Firms on the Relationship between Working Capital Accruals and Volatility of Stock Return [Volume 4, Issue 15, 2017, Pages 23-44]
Voluntary disclosure The Relationship between Corporate's Ranking Based on Financial and Non-Financial Indexes and Voluntary Disclosure Level [Volume 2, Issue 5, 2015, Pages 17-44]
Voluntary Disclosure Level Investigating the Impacts of the Level of Voluntary Disclosure on the Cost of Capital of the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 7, 2015, Pages 25-46]

W

Working capital accruals Investigating the Effect of Specific Charecteristics of Firms on the Relationship between Working Capital Accruals and Volatility of Stock Return [Volume 4, Issue 15, 2017, Pages 23-44]

Z

Zero threshold Investigating the Manipulation of the Real Activities of Enterprises and its Effect on Timely Loss Recognition [Volume 1, Issue 1, 2014, Pages 20-43]