Keyword Index

A

  • Accountability of the Managers Investigating the Effect of the Implementation of Accrual Accounting on the Accountability of Managers of the Universities of Medical Sciences in the North-west of Iran [Volume 4, Issue 1, 2015, Pages 81-94]
  • Accounting Criteria Investigating the Relationship between Financial Leverage and the Criteria for Measuring the Performance of Food and Pharmaceutical Companies Listed on the Tehran Stock Exchange by Data Envelopment Analysis [Volume 4, Issue 4, 2015, Pages 97-113]
  • Accrual Accounting Investigating the Effect of the Implementation of Accrual Accounting on the Accountability of Managers of the Universities of Medical Sciences in the North-west of Iran [Volume 4, Issue 1, 2015, Pages 81-94]
  • Activity Centers Calculating the Cost Price of Health Care Services in Isfahan Social Security Hospital by Using Time-Driven Activity-Based Costing Method [Volume 4, Issue 2, 2015, Pages 1-21]
  • Affective Organizational Commitment The Effect of Ethics on the Professional and Organizational Commitment of Accountants (A Case Study: The Universities of Medical Sciences) [Volume 4, Issue 2, 2015, Pages 87-103]
  • Agency Theory Investigating the Relationship between Managerial Ownership, Financial Leverage and Dividend Policy of the Pharmaceutical Companies Listed on the Tehran Stock Exchange via Simultaneous Equations [Volume 4, Issue 2, 2015, Pages 60-86]
  • Air Pollution Air Pollution and Stock Return in the Companies Listed on the Tehran Stock Exchange [Volume 4, Issue 4, 2015, Pages 61-76]
  • Audit Profession Investigating the Role of Occupational Burnout on the Relationship between Stress and Job Performance of Auditors [Volume 4, Issue 1, 2015, Pages 57-80]

B

  • Behavioral Theories Air Pollution and Stock Return in the Companies Listed on the Tehran Stock Exchange [Volume 4, Issue 4, 2015, Pages 61-76]
  • Budget Deviations The Effect of Budget Control on the Deviations and Flexibility of Budget in the Municipalities of Iran (In the Budget Turbulence and Non-turbulence Periods) [Volume 4, Issue 2, 2015, Pages 22-38]
  • Budget Non-turbulence The Effect of Budget Control on the Deviations and Flexibility of Budget in the Municipalities of Iran (In the Budget Turbulence and Non-turbulence Periods) [Volume 4, Issue 2, 2015, Pages 22-38]
  • Budget Turbulence The Effect of Budget Control on the Deviations and Flexibility of Budget in the Municipalities of Iran (In the Budget Turbulence and Non-turbulence Periods) [Volume 4, Issue 2, 2015, Pages 22-38]

C

  • Content analysis Corporate Social Responsibility and Its Reporting [Volume 4, Issue 2, 2015, Pages 104-123]
  • Corporate Governance Investigating the Relationship between the Environmental Disclosure and the Corporate Governance Mechanisms with the Relevance to Value and Performance [Volume 4, Issue 2, 2015, Pages 39-59]
  • Corporates Social Responsibility Corporate Social Responsibility and Its Reporting [Volume 4, Issue 2, 2015, Pages 104-123]
  • COSO Framework Evaluating the Internal Controls System in Non-profit Institutions Based on COSO Framework (A Case Study: Shiraz Public Hospitals) [Volume 4, Issue 4, 2015, Pages 26-41]
  • Cost Leading Strategy The Strategy of Pharmaceutical Companies and the Economic Value Added [Volume 4, Issue 1, 2015, Pages 20-36]

D

  • Data Envelopment Analysis The Effect of Managers' Ability on the Relationship between the Quality of Financial Reporting and the Efficiency of Investment in the Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 4, Issue 3, 2015, Pages 66-85]
  • Data Envelopment Analysis Technique Investigating the Relationship between Financial Leverage and the Criteria for Measuring the Performance of Food and Pharmaceutical Companies Listed on the Tehran Stock Exchange by Data Envelopment Analysis [Volume 4, Issue 4, 2015, Pages 97-113]
  • Differentiation Strategy The Strategy of Pharmaceutical Companies and the Economic Value Added [Volume 4, Issue 1, 2015, Pages 20-36]
  • Dividend Policy Investigating the Relationship between Managerial Ownership, Financial Leverage and Dividend Policy of the Pharmaceutical Companies Listed on the Tehran Stock Exchange via Simultaneous Equations [Volume 4, Issue 2, 2015, Pages 60-86]

E

  • Economic Criteria Investigating the Relationship between Financial Leverage and the Criteria for Measuring the Performance of Food and Pharmaceutical Companies Listed on the Tehran Stock Exchange by Data Envelopment Analysis [Volume 4, Issue 4, 2015, Pages 97-113]
  • Economic Value Added The Strategy of Pharmaceutical Companies and the Economic Value Added [Volume 4, Issue 1, 2015, Pages 20-36]
  • Environmental Accounting Environmental Accounting and the Challenges towards It in Iran [Volume 4, Issue 3, 2015, Pages 108-128]
  • Environmental Disclosure Green Accounting: A Model for Environmental Disclosure [Volume 4, Issue 1, 2015, Pages 1-19]
  • Environmental Reporting Corporate Social Responsibility and Its Reporting [Volume 4, Issue 2, 2015, Pages 104-123]
  • Ethical Climate The Effect of Ethics on the Professional and Organizational Commitment of Accountants (A Case Study: The Universities of Medical Sciences) [Volume 4, Issue 2, 2015, Pages 87-103]
  • Ethical Culture The Effect of Ethics on the Professional and Organizational Commitment of Accountants (A Case Study: The Universities of Medical Sciences) [Volume 4, Issue 2, 2015, Pages 87-103]
  • Evaluation of Performance The Dynamic Analysis of Performance of Pharmaceutical Companies Listed on the Tehran Stock Exchange by Using the Integrative Window Data Envelopment Analysis and the Malmquist Index [Volume 4, Issue 4, 2015, Pages 42-60]
  • Evolution A Framework for Evolution in the Financial and Operational Accountability Systems of Iranian Public Universities from the Experts' Perspective [Volume 4, Issue 4, 2015, Pages 1-25]

F

  • Financial and Operational Accountability Systems A Framework for Evolution in the Financial and Operational Accountability Systems of Iranian Public Universities from the Experts' Perspective [Volume 4, Issue 4, 2015, Pages 1-25]
  • Financial Leverage Investigating the Relationship between Managerial Ownership, Financial Leverage and Dividend Policy of the Pharmaceutical Companies Listed on the Tehran Stock Exchange via Simultaneous Equations [Volume 4, Issue 2, 2015, Pages 60-86]
  • Financial Leverage Investigating the Relationship between Financial Leverage and the Criteria for Measuring the Performance of Food and Pharmaceutical Companies Listed on the Tehran Stock Exchange by Data Envelopment Analysis [Volume 4, Issue 4, 2015, Pages 97-113]
  • Flexibility The Effect of Budget Control on the Deviations and Flexibility of Budget in the Municipalities of Iran (In the Budget Turbulence and Non-turbulence Periods) [Volume 4, Issue 2, 2015, Pages 22-38]
  • Framework A Framework for Evolution in the Financial and Operational Accountability Systems of Iranian Public Universities from the Experts' Perspective [Volume 4, Issue 4, 2015, Pages 1-25]
  • Fundamental Analysis Modelling and Predicting the Stock Price of the Pharmaceutical and Chemical Companies Listed on the Stock Exchange via New Methods and Models [Volume 4, Issue 3, 2015, Pages 1-19]
  • Fuzzy Algorithms Investigating the Prediction Error of the Stock Price Index Changes in the Material Industry and Pharmaceutical Products via Artificial Intelligence Algorithms [Volume 4, Issue 1, 2015, Pages 37-56]
  • Fuzzy Analytic Hierarchy Process Evaluating the Financial Performance and Ranking the Pharmaceutical Companies Listed on the Tehran Stock Exchange by Using Hybrid Approaches of Fuzzy Analytic Hierarchy Process and VIKOR [Volume 4, Issue 3, 2015, Pages 86-107]
  • Fuzzy Delphi Method Green Accounting: A Model for Environmental Disclosure [Volume 4, Issue 1, 2015, Pages 1-19]

G

  • Governmental Accounting Investigating the Effect of Priority of the Social Seeking Answers to Accountability in the New Public Management [Volume 4, Issue 3, 2015, Pages 45-65]
  • Green Accounting Green Accounting: A Model for Environmental Disclosure [Volume 4, Issue 1, 2015, Pages 1-19]

I

  • Integrative Criteria Investigating the Relationship between Financial Leverage and the Criteria for Measuring the Performance of Food and Pharmaceutical Companies Listed on the Tehran Stock Exchange by Data Envelopment Analysis [Volume 4, Issue 4, 2015, Pages 97-113]

J

  • Job Performance Investigating the Role of Occupational Burnout on the Relationship between Stress and Job Performance of Auditors [Volume 4, Issue 1, 2015, Pages 57-80]
  • Job Stress Investigating the Role of Occupational Burnout on the Relationship between Stress and Job Performance of Auditors [Volume 4, Issue 1, 2015, Pages 57-80]

M

  • Machiavellism The Effect of Ethics on the Professional and Organizational Commitment of Accountants (A Case Study: The Universities of Medical Sciences) [Volume 4, Issue 2, 2015, Pages 87-103]
  • Malmquist Index The Dynamic Analysis of Performance of Pharmaceutical Companies Listed on the Tehran Stock Exchange by Using the Integrative Window Data Envelopment Analysis and the Malmquist Index [Volume 4, Issue 4, 2015, Pages 42-60]
  • Managerial Ownership Investigating the Relationship between Managerial Ownership, Financial Leverage and Dividend Policy of the Pharmaceutical Companies Listed on the Tehran Stock Exchange via Simultaneous Equations [Volume 4, Issue 2, 2015, Pages 60-86]
  • Managers' Ability The Effect of Managers' Ability on the Relationship between the Quality of Financial Reporting and the Efficiency of Investment in the Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 4, Issue 3, 2015, Pages 66-85]
  • Materials Industry and Pharmaceutical Products Investigating the Prediction Error of the Stock Price Index Changes in the Material Industry and Pharmaceutical Products via Artificial Intelligence Algorithms [Volume 4, Issue 1, 2015, Pages 37-56]
  • Model Green Accounting: A Model for Environmental Disclosure [Volume 4, Issue 1, 2015, Pages 1-19]
  • Municipalities The Effect of Budget Control on the Deviations and Flexibility of Budget in the Municipalities of Iran (In the Budget Turbulence and Non-turbulence Periods) [Volume 4, Issue 2, 2015, Pages 22-38]

N

  • New Public Management Investigating the Effect of Priority of the Social Seeking Answers to Accountability in the New Public Management [Volume 4, Issue 3, 2015, Pages 45-65]
  • Non-profit Sector Evaluating the Internal Controls System in Non-profit Institutions Based on COSO Framework (A Case Study: Shiraz Public Hospitals) [Volume 4, Issue 4, 2015, Pages 26-41]

O

  • Occupational Burnout Investigating the Role of Occupational Burnout on the Relationship between Stress and Job Performance of Auditors [Volume 4, Issue 1, 2015, Pages 57-80]
  • Operational Cost Investigating the Stickiness of Costs in the Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 4, Issue 4, 2015, Pages 77-96]

P

  • Performance Evaluation Evaluating the Financial Performance and Ranking the Pharmaceutical Companies Listed on the Tehran Stock Exchange by Using Hybrid Approaches of Fuzzy Analytic Hierarchy Process and VIKOR [Volume 4, Issue 3, 2015, Pages 86-107]
  • Performance of the Company Investigating the Relationship between the Environmental Disclosure and the Corporate Governance Mechanisms with the Relevance to Value and Performance [Volume 4, Issue 2, 2015, Pages 39-59]
  • Pharmaceutical and Chemical Industries Modelling and Predicting the Stock Price of the Pharmaceutical and Chemical Companies Listed on the Stock Exchange via New Methods and Models [Volume 4, Issue 3, 2015, Pages 1-19]
  • Pharmaceutical Companies The Dynamic Analysis of Performance of Pharmaceutical Companies Listed on the Tehran Stock Exchange by Using the Integrative Window Data Envelopment Analysis and the Malmquist Index [Volume 4, Issue 4, 2015, Pages 42-60]
  • Pharmaceutical Companies Investigating the Stickiness of Costs in the Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 4, Issue 4, 2015, Pages 77-96]
  • Pharmaceutical Industry Evaluating the Financial Performance and Ranking the Pharmaceutical Companies Listed on the Tehran Stock Exchange by Using Hybrid Approaches of Fuzzy Analytic Hierarchy Process and VIKOR [Volume 4, Issue 3, 2015, Pages 86-107]
  • Predicting the Stock Price Modelling and Predicting the Stock Price of the Pharmaceutical and Chemical Companies Listed on the Stock Exchange via New Methods and Models [Volume 4, Issue 3, 2015, Pages 1-19]
  • Public Universities A Framework for Evolution in the Financial and Operational Accountability Systems of Iranian Public Universities from the Experts' Perspective [Volume 4, Issue 4, 2015, Pages 1-25]

Q

  • Qualitative Characteristics of Information The Conformity of Qualitative Characteristics of Financial Reporting of the Universities of Medical Sciences with Public Sector Accounting Standards [Volume 4, Issue 3, 2015, Pages 20-44]

R

  • Radial Basis Function Neural Network Modelling and Predicting the Stock Price of the Pharmaceutical and Chemical Companies Listed on the Stock Exchange via New Methods and Models [Volume 4, Issue 3, 2015, Pages 1-19]

S

  • Sale Income Investigating the Stickiness of Costs in the Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 4, Issue 4, 2015, Pages 77-96]
  • Seeking Answers Investigating the Effect of Priority of the Social Seeking Answers to Accountability in the New Public Management [Volume 4, Issue 3, 2015, Pages 45-65]
  • Shiraz Public Hospitals Evaluating the Internal Controls System in Non-profit Institutions Based on COSO Framework (A Case Study: Shiraz Public Hospitals) [Volume 4, Issue 4, 2015, Pages 26-41]
  • Signaling Theory Investigating the Relationship between Managerial Ownership, Financial Leverage and Dividend Policy of the Pharmaceutical Companies Listed on the Tehran Stock Exchange via Simultaneous Equations [Volume 4, Issue 2, 2015, Pages 60-86]
  • Social Audit Environmental Accounting and the Challenges towards It in Iran [Volume 4, Issue 3, 2015, Pages 108-128]
  • Social Reporting Corporate Social Responsibility and Its Reporting [Volume 4, Issue 2, 2015, Pages 104-123]
  • Stock Return Air Pollution and Stock Return in the Companies Listed on the Tehran Stock Exchange [Volume 4, Issue 4, 2015, Pages 61-76]

T

  • Tax Laws Environmental Accounting and the Challenges towards It in Iran [Volume 4, Issue 3, 2015, Pages 108-128]
  • Tehran Stock Exchange The Dynamic Analysis of Performance of Pharmaceutical Companies Listed on the Tehran Stock Exchange by Using the Integrative Window Data Envelopment Analysis and the Malmquist Index [Volume 4, Issue 4, 2015, Pages 42-60]
  • The Organizational-Professional Conflict The Effect of Ethics on the Professional and Organizational Commitment of Accountants (A Case Study: The Universities of Medical Sciences) [Volume 4, Issue 2, 2015, Pages 87-103]
  • Theory of Political Economy Corporate Social Responsibility and Its Reporting [Volume 4, Issue 2, 2015, Pages 104-123]
  • The Stickiness of Cost Investigating the Stickiness of Costs in the Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 4, Issue 4, 2015, Pages 77-96]
  • The Stock Price Index Changes Investigating the Prediction Error of the Stock Price Index Changes in the Material Industry and Pharmaceutical Products via Artificial Intelligence Algorithms [Volume 4, Issue 1, 2015, Pages 37-56]
  • The Universities of Medical Sciences Investigating the Effect of the Implementation of Accrual Accounting on the Accountability of Managers of the Universities of Medical Sciences in the North-west of Iran [Volume 4, Issue 1, 2015, Pages 81-94]
  • The Universities of Medical Sciences The Conformity of Qualitative Characteristics of Financial Reporting of the Universities of Medical Sciences with Public Sector Accounting Standards [Volume 4, Issue 3, 2015, Pages 20-44]
  • Time-Driven Activity-Based Costing Calculating the Cost Price of Health Care Services in Isfahan Social Security Hospital by Using Time-Driven Activity-Based Costing Method [Volume 4, Issue 2, 2015, Pages 1-21]

U

  • Unused Capacity Calculating the Cost Price of Health Care Services in Isfahan Social Security Hospital by Using Time-Driven Activity-Based Costing Method [Volume 4, Issue 2, 2015, Pages 1-21]

V

  • VIKOR Evaluating the Financial Performance and Ranking the Pharmaceutical Companies Listed on the Tehran Stock Exchange by Using Hybrid Approaches of Fuzzy Analytic Hierarchy Process and VIKOR [Volume 4, Issue 3, 2015, Pages 86-107]

W

  • Window Data Envelopment Analysis The Dynamic Analysis of Performance of Pharmaceutical Companies Listed on the Tehran Stock Exchange by Using the Integrative Window Data Envelopment Analysis and the Malmquist Index [Volume 4, Issue 4, 2015, Pages 42-60]