Keyword Index
A
  • Accounting Information Quality Economic Consequences of Accounting Information Quality with emphasize on Earnings Response Coefficient [Volume 3, پاییز 1393, 2014, Pages 1-16]
  • Accounts receivable risk management Receivable Accounts Risk Management Model [Volume 3, پاییز 1393, 2014, Pages 67-84]
  • Activity-based budgeting The investigation of planning and implementing feasibility of performance budgeting in the Iranian universities (Case study: The University of Tehran) [Volume 3, بهار 1393, 2014, Pages 13-32]
  • Activity-based costing The investigation of planning and implementing feasibility of performance budgeting in the Iranian universities (Case study: The University of Tehran) [Volume 3, بهار 1393, 2014, Pages 13-32]
  • Activity Based Costing Simplifying of time-driven activity based costing [Volume 3, تابستان 1393, 2014, Pages 165-218]
  • Analytical hierarchy process Investigating and ranking the obstacles of executing human resource accounting system in sarcheshmeh copper complex [Volume 3, پاییز 1393, 2014, Pages 17-28]
  • Audit Fees Comparative study of changes of audit services fees and auditor opinion on the private sector and non-private sector [Volume 3, زمستان 1393, 2014, Pages 75-86]
  • Auditing Organization The Effect of Income Smoothing on Taxable Income that Determined by Iranian Association of Certified Public Accountants and Auditing Organization [Volume 3, تابستان 1393, 2014, Pages 47-54]
  • Auditing quality The effect of audit credibility in attracting grants in non-profit organizations and municipalities [Volume 3, بهار 1393, 2014, Pages 79-90]
  • AuditOpinion Management Change and Audit Opinion: A test of Management - Auditor Alignment Hypothesis [Volume 3, زمستان 1393, 2014, Pages 45-52]
  • Auditor Opinion Relationship Between Number of Audit Paragraphs and CEO Tenure with Financial Statements Timeliness [Volume 3, زمستان 1393, 2014, Pages 53-62]
  • Auditor Tenure Management Change and Audit Opinion: A test of Management - Auditor Alignment Hypothesis [Volume 3, زمستان 1393, 2014, Pages 45-52]
  • Audit size The effect of audit credibility in attracting grants in non-profit organizations and municipalities [Volume 3, بهار 1393, 2014, Pages 79-90]
B
  • Balanced Scorecard The role of balance scorecard framework in enhancing managers’ ability to determine strategically relevant information items [Volume 3, بهار 1393, 2014, Pages 91-110]
  • Ball The effect of Conditional and Unconditional conservatism on earning quality using Basu, Ball, R & Shivakumar models [Volume 3, زمستان 1393, 2014, Pages 23-32]
  • Basumodel The effect of Conditional and Unconditional conservatism on earning quality using Basu, Ball, R & Shivakumar models [Volume 3, زمستان 1393, 2014, Pages 23-32]
  • Bounds test The Study of liquidity effects on corporate profitability with a The Bounds Test Approach (Case study: Iran Khodro Company) [Volume 3, بهار 1393, 2014, Pages 111-124]
  • Brokerage firms' performance Effects of Strategic knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange [Volume 3, بهار 1393, 2014, Pages 161-174]
  • Business risk The Role of Strategic Analysis and Business Risk in Financial Auditing [Volume 3, بهار 1393, 2014, Pages 53-68]
C
  • Capitalism Modernity and Management Accounting [Volume 3, زمستان 1393, 2014, Pages 1-12]
  • Cash flow indicators Receivable Accounts Risk Management Model [Volume 3, پاییز 1393, 2014, Pages 67-84]
  • CEO Tenure and Timeliness Relationship Between Number of Audit Paragraphs and CEO Tenure with Financial Statements Timeliness [Volume 3, زمستان 1393, 2014, Pages 53-62]
  • Codified Knowledge Management Effects of Strategic knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange [Volume 3, بهار 1393, 2014, Pages 161-174]
  • Corporate Social Responsibility Disclosure Relationship between social responsibility disclosure and institutional ownership in companies listed in Tehran Stock Exchange [Volume 3, تابستان 1393, 2014, Pages 135-150]
  • Cost Management A Theoretical Model of Corporate Governance and Environmental Disclosures Based on Cost Management Approach [Volume 3, بهار 1393, 2014, Pages 147-160]
  • Credit risk indicators Receivable Accounts Risk Management Model [Volume 3, پاییز 1393, 2014, Pages 67-84]
  • Cultural Relativism behavioral approach Cultural Relativism based behavior approach with emphasis on the role of management accountants for management decision making [Volume 3, بهار 1393, 2014, Pages 33-52]
  • Culture Cultural Relativism based behavior approach with emphasis on the role of management accountants for management decision making [Volume 3, بهار 1393, 2014, Pages 33-52]
D
  • Decision making Cultural Relativism based behavior approach with emphasis on the role of management accountants for management decision making [Volume 3, بهار 1393, 2014, Pages 33-52]
E
  • Earning Response Coefficient Economic Consequences of Accounting Information Quality with emphasize on Earnings Response Coefficient [Volume 3, پاییز 1393, 2014, Pages 1-16]
  • Economic Consequences Economic Consequences of Accounting Information Quality with emphasize on Earnings Response Coefficient [Volume 3, پاییز 1393, 2014, Pages 1-16]
  • Educational Achievement Comparing Critical Thinking With Educational Achievement Between Accounting Students of Islamic Azad University and State Universities [Volume 3, بهار 1393, 2014, Pages 1-12]
  • Employee relations Relationship between social responsibility disclosure and institutional ownership in companies listed in Tehran Stock Exchange [Volume 3, تابستان 1393, 2014, Pages 135-150]
  • Environmental Disclosure A Theoretical Model of Corporate Governance and Environmental Disclosures Based on Cost Management Approach [Volume 3, بهار 1393, 2014, Pages 147-160]
  • EPS Investigation of cash flow Effect & EPS in Dividend forcasting [Volume 3, بهار 1393, 2014, Pages 125-134]
  • Event Research Survey of profit forecasting effect by manager [Volume 3, تابستان 1393, 2014, Pages 117-134]
  • Experienced - Inexperienced - Measurements- Decision making The Role of Experience in Managerial Decision Making and the Place of Managerial Accountants [Volume 3, تابستان 1393, 2014, Pages 107-116]
  • Expert Audit The effect of audit credibility in attracting grants in non-profit organizations and municipalities [Volume 3, بهار 1393, 2014, Pages 79-90]
F
  • Family business The Relationship Between Strategy-Structure Fit And Performance In Family Firms (Case Study: family firms based in the industrial town of Yazd province) [Volume 3, تابستان 1393, 2014, Pages 1-12]
  • Female Direction The Investigating the relationships between the presence of women managers on the board of directors and the performance of listed company in the stock Exchange in Tehran [Volume 3, زمستان 1393, 2014, Pages 63-74]
  • Financial Performance Investigating Value Creating of Human Capital Reporting (HCR) [Volume 3, پاییز 1393, 2014, Pages 85-104]
  • Financial Reporting Markup Language (XBRL) Technology and Accounting [Volume 3, تابستان 1393, 2014, Pages 151-164]
  • Financial Statements Relationship Between Number of Audit Paragraphs and CEO Tenure with Financial Statements Timeliness [Volume 3, زمستان 1393, 2014, Pages 53-62]
  • Firm Value The investigation effect of accruals-based earnings management and real earnings management on stock liquidity and firm value [Volume 3, پاییز 1393, 2014, Pages 41-54]
  • Firm Value Investigating Value Creating of Human Capital Reporting (HCR) [Volume 3, پاییز 1393, 2014, Pages 85-104]
H
  • Human Capital Reporting (HCR) Investigating Value Creating of Human Capital Reporting (HCR) [Volume 3, پاییز 1393, 2014, Pages 85-104]
  • Human Resource Accounting Investigating and ranking the obstacles of executing human resource accounting system in sarcheshmeh copper complex [Volume 3, پاییز 1393, 2014, Pages 17-28]
I
  • Income Smoothing The Investigation of Relationship Between Smoothing Taxable Income with Tax Avoidance and its Information Content [Volume 3, تابستان 1393, 2014, Pages 35-46]
  • Income Smoothing The Effect of Income Smoothing on Taxable Income that Determined by Iranian Association of Certified Public Accountants and Auditing Organization [Volume 3, تابستان 1393, 2014, Pages 47-54]
  • Industrial era Modernity and Management Accounting [Volume 3, زمستان 1393, 2014, Pages 1-12]
  • Information Content Survey of profit forecasting effect by manager [Volume 3, تابستان 1393, 2014, Pages 117-134]
  • Information Technology (IT) Technology and Accounting [Volume 3, تابستان 1393, 2014, Pages 151-164]
  • Institutional Ownership Relationship between social responsibility disclosure and institutional ownership in companies listed in Tehran Stock Exchange [Volume 3, تابستان 1393, 2014, Pages 135-150]
  • Intellectual Capital Investigating and ranking the obstacles of executing human resource accounting system in sarcheshmeh copper complex [Volume 3, پاییز 1393, 2014, Pages 17-28]
  • Islamic Azad University Comparing Critical Thinking With Educational Achievement Between Accounting Students of Islamic Azad University and State Universities [Volume 3, بهار 1393, 2014, Pages 1-12]
L
  • Leverage Effects of Ownership Structure on Benefit (Profit) Anticipation Accuracy [Volume 3, تابستان 1393, 2014, Pages 55-72]
  • Liquidity indicators Receivable Accounts Risk Management Model [Volume 3, پاییز 1393, 2014, Pages 67-84]
  • Logestic Regression Receivable Accounts Risk Management Model [Volume 3, پاییز 1393, 2014, Pages 67-84]
M
  • Management Cultural Relativism based behavior approach with emphasis on the role of management accountants for management decision making [Volume 3, بهار 1393, 2014, Pages 33-52]
  • Management Accounting Innovation Study the Relationship between the Uses of Management Accounting Innovation and Financial Indicators of Performance Evaluation of Listed Companies in Tehran Stock Exchange [Volume 3, پاییز 1393, 2014, Pages 29-40]
  • Management Change Management Change and Audit Opinion: A test of Management - Auditor Alignment Hypothesis [Volume 3, زمستان 1393, 2014, Pages 45-52]
  • Model A Theoretical Model of Corporate Governance and Environmental Disclosures Based on Cost Management Approach [Volume 3, بهار 1393, 2014, Pages 147-160]
  • Modernity and Management Accounting Modernity and Management Accounting [Volume 3, زمستان 1393, 2014, Pages 1-12]
  • Municipalities The effect of audit credibility in attracting grants in non-profit organizations and municipalities [Volume 3, بهار 1393, 2014, Pages 79-90]
O
  • Operating cash flow Investigation of cash flow Effect & EPS in Dividend forcasting [Volume 3, بهار 1393, 2014, Pages 125-134]
  • Operating lease The Study of Effect of Off-Balance Sheet Financing on Returns of Owners Equity the Accepted Companies in Tehran Stock Exchange [Volume 3, زمستان 1393, 2014, Pages 13-22]
  • Organizational Structure The Relationship Between Strategy-Structure Fit And Performance In Family Firms (Case Study: family firms based in the industrial town of Yazd province) [Volume 3, تابستان 1393, 2014, Pages 1-12]
  • Out sourcing The Study of Effect of Off-Balance Sheet Financing on Returns of Owners Equity the Accepted Companies in Tehran Stock Exchange [Volume 3, زمستان 1393, 2014, Pages 13-22]
  • Ownership Structure Effects of Ownership Structure on Benefit (Profit) Anticipation Accuracy [Volume 3, تابستان 1393, 2014, Pages 55-72]
P
  • Panel data Performance measurement based on multiple accounting variables [Volume 3, بهار 1393, 2014, Pages 69-78]
  • Performance The Relationship Between Strategy-Structure Fit And Performance In Family Firms (Case Study: family firms based in the industrial town of Yazd province) [Volume 3, تابستان 1393, 2014, Pages 1-12]
  • Personalized knowledge management Effects of Strategic knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange [Volume 3, بهار 1393, 2014, Pages 161-174]
  • PEST analysis and Porter The Role of Strategic Analysis and Business Risk in Financial Auditing [Volume 3, بهار 1393, 2014, Pages 53-68]
  • Product Relationship between social responsibility disclosure and institutional ownership in companies listed in Tehran Stock Exchange [Volume 3, تابستان 1393, 2014, Pages 135-150]
  • Profitability The Study of liquidity effects on corporate profitability with a The Bounds Test Approach (Case study: Iran Khodro Company) [Volume 3, بهار 1393, 2014, Pages 111-124]
  • Profit forecasting Survey of profit forecasting effect by manager [Volume 3, تابستان 1393, 2014, Pages 117-134]
Q
  • Quality Investigate and identify the factors affecting the quality cost management in the automotive industry [Volume 3, زمستان 1393, 2014, Pages 33-44]
R
  • Real Earnings Management The investigation effect of accruals-based earnings management and real earnings management on stock liquidity and firm value [Volume 3, پاییز 1393, 2014, Pages 41-54]
  • Received Budget The effect of audit credibility in attracting grants in non-profit organizations and municipalities [Volume 3, بهار 1393, 2014, Pages 79-90]
  • Return on Sales Study the Relationship between the Uses of Management Accounting Innovation and Financial Indicators of Performance Evaluation of Listed Companies in Tehran Stock Exchange [Volume 3, پاییز 1393, 2014, Pages 29-40]
  • R&Shivakumarmodels The effect of Conditional and Unconditional conservatism on earning quality using Basu, Ball, R & Shivakumar models [Volume 3, زمستان 1393, 2014, Pages 23-32]
S
  • Sale The Investigating the relationships between the presence of women managers on the board of directors and the performance of listed company in the stock Exchange in Tehran [Volume 3, زمستان 1393, 2014, Pages 63-74]
  • Solvency indicators Receivable Accounts Risk Management Model [Volume 3, پاییز 1393, 2014, Pages 67-84]
  • Special project financing The Study of Effect of Off-Balance Sheet Financing on Returns of Owners Equity the Accepted Companies in Tehran Stock Exchange [Volume 3, زمستان 1393, 2014, Pages 13-22]
  • Strategic analysis The Role of Strategic Analysis and Business Risk in Financial Auditing [Volume 3, بهار 1393, 2014, Pages 53-68]
  • Strategic Management The Role of Strategic Analysis and Business Risk in Financial Auditing [Volume 3, بهار 1393, 2014, Pages 53-68]
  • Strategic performance management systems The role of balance scorecard framework in enhancing managers’ ability to determine strategically relevant information items [Volume 3, بهار 1393, 2014, Pages 91-110]
  • Strategy The Relationship Between Strategy-Structure Fit And Performance In Family Firms (Case Study: family firms based in the industrial town of Yazd province) [Volume 3, تابستان 1393, 2014, Pages 1-12]
  • Strategy map The role of balance scorecard framework in enhancing managers’ ability to determine strategically relevant information items [Volume 3, بهار 1393, 2014, Pages 91-110]
  • SWOT Analysis The Role of Strategic Analysis and Business Risk in Financial Auditing [Volume 3, بهار 1393, 2014, Pages 53-68]
T
  • Tax Avoidance The effect of Accounting Conservative and Tax Income on Tax Avoidance [Volume 3, تابستان 1393, 2014, Pages 13-34]
  • Tax Avoidance The Investigation of Relationship Between Smoothing Taxable Income with Tax Avoidance and its Information Content [Volume 3, تابستان 1393, 2014, Pages 35-46]
  • Tax expresses The effect of Accounting Conservative and Tax Income on Tax Avoidance [Volume 3, تابستان 1393, 2014, Pages 13-34]
  • Tax Income The effect of Accounting Conservative and Tax Income on Tax Avoidance [Volume 3, تابستان 1393, 2014, Pages 13-34]
  • Technology Management Technology and Accounting [Volume 3, تابستان 1393, 2014, Pages 151-164]
  • Tehran Stock Exchange Investigating Value Creating of Human Capital Reporting (HCR) [Volume 3, پاییز 1393, 2014, Pages 85-104]
  • Time-Driven ABC Simplifying of time-driven activity based costing [Volume 3, تابستان 1393, 2014, Pages 165-218]
  • Time-Driven ABC2 Simplifying of time-driven activity based costing [Volume 3, تابستان 1393, 2014, Pages 165-218]
  • Tobin’s Q The Investigating the relationships between the presence of women managers on the board of directors and the performance of listed company in the stock Exchange in Tehran [Volume 3, زمستان 1393, 2014, Pages 63-74]
  • Tobin's Q index Economic Consequences of Accounting Information Quality with emphasize on Earnings Response Coefficient [Volume 3, پاییز 1393, 2014, Pages 1-16]
U
  • University of Tehran The investigation of planning and implementing feasibility of performance budgeting in the Iranian universities (Case study: The University of Tehran) [Volume 3, بهار 1393, 2014, Pages 13-32]
V
W
  • Weight Average Cost of Capital Economic Consequences of Accounting Information Quality with emphasize on Earnings Response Coefficient [Volume 3, پاییز 1393, 2014, Pages 1-16]