Author Index

a.a The effect of the corporate governance system on the specific risk of stock fluctuations based on the asset pricing model: Evidence from linear and non-linear regression. [ Vol.2, Issue 5 - Autumn Year 1402]
Abbasi Astamal.Mohammadraza The effect of Corporate Governance System Factors on Business unit Research and Development Expenses with emphasis on Economic Sanctions Conditions [ Vol.2, Issue 3 - Spring Year 1402]
Abbaspour.Akbar The effect of Corporate Governance System Factors on Business unit Research and Development Expenses with emphasis on Economic Sanctions Conditions [ Vol.2, Issue 3 - Spring Year 1402]
Abdolrahimi.Elham Abnormal accruals and its relationship with profit forecasting error with emphasis on management ability [ Vol.2, Issue 5 - Autumn Year 1402]
Ahmadi Langari.Seyed hossein Fraud from different hexagons and its effect on the timeliness of accounting financial reporting [ Vol.2, Issue 5 - Autumn Year 1402]
Amirkhani.Raheleh The effect of the corporate governance system on the specific risk of stock fluctuations based on the asset pricing model: Evidence from linear and non-linear regression. [ Vol.2, Issue 5 - Autumn Year 1402]

Badavar Nahandi.Younes The Relationship between Comparability of Financial Statements and Asymmetric Behavior of Costs with Considering the Moderating Role of Institutional Investors’ Ownership [ Vol.2, Issue 3 - Spring Year 1402]
Baradaran Hasanzadeh.Rasoul The relationship between forensic accounting indicators and the quality of financial reporting [ Vol.2, Issue 4 - Summer Year 1402]
Bekhradi Nasab.Vahid A Comparative Study of the Role of Corporate Governance in Divestiture Companies and Non- Divestiture Companies on Based score matching Statistical Approach [ Vol.2, Issue 3 - Spring Year 1402]
Borna.Mohammad Reza The relationship between forensic accounting indicators and the quality of financial reporting [ Vol.2, Issue 4 - Summer Year 1402]

Darabi.Roya The Role of Information Disclosure Quality on the Relationship Between Economic Policy Uncertainty and Stock Liquidity [ Vol.2, Issue 5 - Autumn Year 1402]
Delnavaz.bita The Effect of Corporate Governance on Corporate Performance in Moral Hazard Circumstances [ Vol.2, Issue 4 - Summer Year 1402]
doostian.Rahman The relationship between corporate governance mechanisms and accounting conservatism: The moderating role of audit quality [ Vol.2, Issue 5 - Autumn Year 1402]

Emami.Amir reza Investigating the effect of economic uncertainty on cost stickiness with emphasis on the moderating role of ownership concentration [ Vol.2, Issue 4 - Summer Year 1402]
Ershadi.Mehdi Investigating the impact of sustainability reporting on the creation of added market value by companies admitted to the Tehran Stock Exchange, considering the moderating role of corporate governance factors. [ Vol.2, Issue 4 - Summer Year 1402]

Farhad Touski.Omid The relationship between corporate governance mechanisms and accounting conservatism: The moderating role of audit quality [ Vol.2, Issue 5 - Autumn Year 1402]
Fazlzadeh.Alireza The relationship between forensic accounting indicators and the quality of financial reporting [ Vol.2, Issue 4 - Summer Year 1402]

Garkaz.Mansour Fraud from different hexagons and its effect on the timeliness of accounting financial reporting [ Vol.2, Issue 5 - Autumn Year 1402]

Hajiha.Zohreh Investigating the impact of sustainability reporting on the creation of added market value by companies admitted to the Tehran Stock Exchange, considering the moderating role of corporate governance factors. [ Vol.2, Issue 4 - Summer Year 1402]
Hajiha.Zohreh Investigating the impact of the Covid-19 disclosure on the relationship between corporate governance and audit quality in companies listed on the Tehran Stock Exchange [ Vol.2, Issue 5 - Autumn Year 1402]
Hassani.Mohammad The Impact of Political Connection & Financial Misstatement on Agency Costs: Evidences from Political Agency Hypothesis [ Vol.2, Issue 4 - Summer Year 1402]

Jafarpoor inallo.hooman Investigating the Impact of Social Criteria on the Financial Performance of Manufacturing Companies with Emphasis on New Financial Criteria [ Vol.2, Issue 3 - Spring Year 1402]

khojasteh ahvazi.Mansour The Relationship Between Institutional Cross-Ownership and the Cost of Equity according to Product Market Competition [ Vol.2, Issue 3 - Spring Year 1402]
Khoshdel.Ali A Comparative Study of the Role of Corporate Governance in Divestiture Companies and Non- Divestiture Companies on Based score matching Statistical Approach [ Vol.2, Issue 3 - Spring Year 1402]

Lalbar.Ali Pathology of electronic financial reporting in terms of content.Dimensions and structure [ Vol.2, Issue 3 - Spring Year 1402]

maetoofi.alireza Fraud from different hexagons and its effect on the timeliness of accounting financial reporting [ Vol.2, Issue 5 - Autumn Year 1402]
Moghadam.Hossein Investigating the impact of sustainability reporting on the creation of added market value by companies admitted to the Tehran Stock Exchange, considering the moderating role of corporate governance factors. [ Vol.2, Issue 4 - Summer Year 1402]
Mohammadi.Ahmad The effect of the CEO's bonus and excess cash reserves on the risk-taking of banks admitted to the Tehran Stock Exchange. [ Vol.2, Issue 3 - Spring Year 1402]

Nakhaei.Habibollah Investigating the Impact of Social Criteria on the Financial Performance of Manufacturing Companies with Emphasis on New Financial Criteria [ Vol.2, Issue 3 - Spring Year 1402]
Nakhjavani.sadaf The Effect of Corporate Governance on Corporate Performance in Moral Hazard Circumstances [ Vol.2, Issue 4 - Summer Year 1402]
Naseri nasab.Sara The Role of Information Disclosure Quality on the Relationship Between Economic Policy Uncertainty and Stock Liquidity [ Vol.2, Issue 5 - Autumn Year 1402]

Rahimi.Amir Ali Pathology of electronic financial reporting in terms of content.Dimensions and structure [ Vol.2, Issue 3 - Spring Year 1402]
rezazade.farid The effect of the CEO's bonus and excess cash reserves on the risk-taking of banks admitted to the Tehran Stock Exchange. [ Vol.2, Issue 3 - Spring Year 1402]

safa.mojgan Investigating the impact of sustainability reporting on the creation of added market value by companies admitted to the Tehran Stock Exchange, considering the moderating role of corporate governance factors. [ Vol.2, Issue 4 - Summer Year 1402]
Sarraf.Fatemeh The Relationship Between Institutional Cross-Ownership and the Cost of Equity according to Product Market Competition [ Vol.2, Issue 3 - Spring Year 1402]
Setayesh.Mohammad Hossein Investigating the effect of economic uncertainty on cost stickiness with emphasis on the moderating role of ownership concentration [ Vol.2, Issue 4 - Summer Year 1402]
Shekari Astyar.Zahra The Effect of Corporate Governance on Corporate Diversification with an Emphasis on Earnings Opacity [ Vol.2, Issue 4 - Summer Year 1402]
Shirin Shahbazi.Shirin Shahbazi The Relationship between Comparability of Financial Statements and Asymmetric Behavior of Costs with Considering the Moderating Role of Institutional Investors’ Ownership [ Vol.2, Issue 3 - Spring Year 1402]
Shokrian Berenjestanaki.Mahdieh Philosophical Approach of Phenomenology in Accounting Research [ Vol.2, Issue 5 - Autumn Year 1402]
Soleimani.Abolfazl Philosophical Approach of Phenomenology in Accounting Research [ Vol.2, Issue 5 - Autumn Year 1402]

Tahaghoghi Haj Ghorbani.Mahdi Investigating the impact of the Covid-19 disclosure on the relationship between corporate governance and audit quality in companies listed on the Tehran Stock Exchange [ Vol.2, Issue 5 - Autumn Year 1402]

Valizadeh Oghani.Akbar Abnormal accruals and its relationship with profit forecasting error with emphasis on management ability [ Vol.2, Issue 5 - Autumn Year 1402]