A
-
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]
-
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]
B
-
Bankruptcy
The Effect of Corporate Governance Mechanism and Conservativeness on Power of Bankruptcy Prediction Models [Volume 2, Issue 6, 2015, Pages 111-126]
-
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]
-
Business groups
Tax Incentives for Earnings Management in Business Groups [Volume 2, Issue 7, 2015, Pages 83-110]
C
-
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 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]
-
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]
-
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 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 stickiness
The Effect of Earnings Management on Costs Stickiness [Volume 2, Issue 8, 2015, Pages 93-108]
-
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
-
Disclosure
Studying Restricted and Unrestricted Investment Accounts in Islamic Accounting [Volume 2, Issue 8, 2015, Pages 71-92]
-
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]
E
-
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 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 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 Quality
Examining the Relationship between Earnings Quality and Trade Credit [Volume 2, Issue 8, 2015, Pages 1-14]
-
Earnings Volatility
Examining the Relationship between Earnings Quality and Trade Credit [Volume 2, Issue 8, 2015, Pages 1-14]
-
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]
-
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
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]
-
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 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 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 Performance
The Effect of Corporate Governance Mechanism and Conservativeness on Power of Bankruptcy Prediction Models [Volume 2, Issue 6, 2015, Pages 111-126]
-
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]
-
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]
-
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]
-
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
-
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]
-
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]
I
-
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]
-
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 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]
-
Intellectual Capital
The Impact of Intellectual Capital on Total Quality Management in Tehran Stock Market [Volume 2, Issue 7, 2015, Pages 67-82]
-
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
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 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]
-
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]
L
-
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]
O
-
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]
-
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]
P
-
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]
-
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]
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]
R
-
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 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]
-
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]
-
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]
S
-
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]
T
-
The firm value
The Effects of an Environmental Management System on Intangible Assets and Corporate Value [Volume 2, Issue 5, 2015, Pages 45-70]
-
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]
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 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]
-
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]
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