Budget and Finance Strategic Research

Budget and Finance Strategic Research

Keyword Index
A
  • Ability to compare accounting information Impact of Accounting Comparability according to the Peer Firms on Board Compensation [Volume 2, Issue 2, 2021, Pages 11-49]
  • Abnormal Accruals and Beat the Zero EPS The Effect of Accruals Management to Avoid Losses [Volume 2, Issue 3, 2021, Pages 87-112]
  • A-CAPM Investigating the Effect of Systematic Liquidity Risk on Expected Stock Returns with Regard to Tehran Stock Exchange [Volume 2, Issue 2, 2021, Pages 51-77]
  • Accounting Comparability Impact of Accounting Comparability according to the Peer Firms on Board Compensation [Volume 2, Issue 2, 2021, Pages 11-49]
  • Advertising Investigating the Relationship between Capital Structure and Marketing Measures [Volume 2, Issue 4, 2021, Pages 161-179]
  • Agency Theory Impact of Accounting Comparability according to the Peer Firms on Board Compensation [Volume 2, Issue 2, 2021, Pages 11-49]
  • Audit Fee Investigating the Effect of Quadruple Variables of Client Characteristics on Audit Fees [Volume 2, Issue 3, 2021, Pages 43-86]
  • Audit Fees The Effect of Estimated Operational Leverage and Contractual Operating Leverage on Audit Fees: With Emphasis on the Moderating Role of Institutional Ownership [Volume 2, Issue 1, 2021, Pages 113-140]
B
  • Bank Characteristics The Impact of Transparency Strategy, Corruption Index and Banking Characteristics on Competitiveness Index in the Selected Exchange Banks [Volume 2, Issue 4, 2021, Pages 131-159]
  • Banking Competitiveness The Impact of Transparency Strategy, Corruption Index and Banking Characteristics on Competitiveness Index in the Selected Exchange Banks [Volume 2, Issue 4, 2021, Pages 131-159]
  • Banking Partnership Facilities Investigating the Effects of Banks Participatory Facilities on the Real Sector of the Economy with the Emphasis on Financial Crises [Volume 2, Issue 4, 2021, Pages 43-72]
  • Benford's Law Analying Profit Manipulation with Emphasis on the Role of Non-Executive Managers and Risk Management of Stock Price Falls Following Benford’s Law in the Iranian Stock Market [Volume 2, Issue 1, 2021, Pages 171-202]
  • Budget Allocation Investigating the Trend of Provincial Income Inequality and the Effect of Allocating Provincial Budget Funds on it [Volume 2, Issue 2, 2021, Pages 79-106]
  • Budget Plans The Relationship Between the Methods of Budgeting and Auditing Practices in the Public Sector ( A Case study in Sistan and Baluchestan province) [Volume 2, Issue 2, 2021, Pages 107-135]
  • Buy-Sell with the Goods Legal and Jurisprudential Investigation on Pricing Method in the International Long-Term Crude Oil Sale Contract [Volume 2, Issue 1, 2021, Pages 51-82]
C
  • Capital Structure Investigating the Relationship between Capital Structure and Marketing Measures [Volume 2, Issue 4, 2021, Pages 161-179]
  • Cash Holding Investigating the Effect of Quadruple Variables of Client Characteristics on Audit Fees [Volume 2, Issue 3, 2021, Pages 43-86]
  • CEO Managerial Ability The Moderating Role of Financial Constraints and Corporate Governance on the Relationship between CEO Managerial Ability and the Marginal Value of Cash [Volume 2, Issue 3, 2021, Pages 183-217]
  • Common Budget The Relationship Between the Methods of Budgeting and Auditing Practices in the Public Sector ( A Case study in Sistan and Baluchestan province) [Volume 2, Issue 2, 2021, Pages 107-135]
  • Comparison of Financial Statements Investigating the Effect of Quadruple Variables of Client Characteristics on Audit Fees [Volume 2, Issue 3, 2021, Pages 43-86]
  • Complex network Investigating the effect of the financial crisis on the Iranian oil market: complexity network [Volume 2, Issue 3, 2021, Pages 113-142]
  • Comprehensive Audit The Relationship Between the Methods of Budgeting and Auditing Practices in the Public Sector ( A Case study in Sistan and Baluchestan province) [Volume 2, Issue 2, 2021, Pages 107-135]
  • Conservatism The Impact of Qualitative Features of Financial Reporting on Investment Efficiency and Capital Structure Based on Bank Received Facilities: Looking at Companies with Low Investment and Information Asymmetry [Volume 2, Issue 2, 2021, Pages 167-203]
  • Contractual Operating Leverage The Effect of Estimated Operational Leverage and Contractual Operating Leverage on Audit Fees: With Emphasis on the Moderating Role of Institutional Ownership [Volume 2, Issue 1, 2021, Pages 113-140]
  • Correlation A Comparative Study of the Relationship between Stock Index and Search Volume for Identifying the Behavioral Pattern Of Stock Market Traders [Volume 2, Issue 1, 2021, Pages 141-169]
  • Corruption Index The Impact of Transparency Strategy, Corruption Index and Banking Characteristics on Competitiveness Index in the Selected Exchange Banks [Volume 2, Issue 4, 2021, Pages 131-159]
  • Crude Oil Sale Contract Legal and Jurisprudential Investigation on Pricing Method in the International Long-Term Crude Oil Sale Contract [Volume 2, Issue 1, 2021, Pages 51-82]
D
  • Data Panel Investigating the Distributive Effects of Credits from Oil Export Revenues in Different Provinces of Iran [Volume 2, Issue 1, 2021, Pages 83-112]
  • Debt-Based Capital Structure Investigating the Effect of Quadruple Variables of Client Characteristics on Audit Fees [Volume 2, Issue 3, 2021, Pages 43-86]
  • Discretionary Accruals The Effect of Accruals Management to Avoid Losses [Volume 2, Issue 3, 2021, Pages 87-112]
E
  • Earning Management The Effect of Accruals Management to Avoid Losses [Volume 2, Issue 3, 2021, Pages 87-112]
  • Estimated Operational Leverage The Effect of Estimated Operational Leverage and Contractual Operating Leverage on Audit Fees: With Emphasis on the Moderating Role of Institutional Ownership [Volume 2, Issue 1, 2021, Pages 113-140]
  • Exploration and Production Companies Jurisprudence - Legal Review of Oil Companies Financing through VPP Contracts and Product Pre -Sale in IPC Contract Structure [Volume 2, Issue 4, 2021, Pages 11-42]
F
  • Financial and Compliance Audit The Relationship Between the Methods of Budgeting and Auditing Practices in the Public Sector ( A Case study in Sistan and Baluchestan province) [Volume 2, Issue 2, 2021, Pages 107-135]
  • Financial- Behavioral A Comparative Study of the Relationship between Stock Index and Search Volume for Identifying the Behavioral Pattern Of Stock Market Traders [Volume 2, Issue 1, 2021, Pages 141-169]
  • Financial Crises Investigating the Effects of Banks Participatory Facilities on the Real Sector of the Economy with the Emphasis on Financial Crises [Volume 2, Issue 4, 2021, Pages 43-72]
  • Financial Crisis Investigating the effect of the financial crisis on the Iranian oil market: complexity network [Volume 2, Issue 3, 2021, Pages 113-142]
  • Financial Leverage The Effect of Estimated Operational Leverage and Contractual Operating Leverage on Audit Fees: With Emphasis on the Moderating Role of Institutional Ownership [Volume 2, Issue 1, 2021, Pages 113-140]
  • Financing Operational Model of Using the Private Equity Fund to Implement Project Financing [Volume 2, Issue 3, 2021, Pages 11-42]
  • Financing Constraints Investigating the Effect of Quadruple Variables of Client Characteristics on Audit Fees [Volume 2, Issue 3, 2021, Pages 43-86]
  • Financing Instruments Operational Model of Using the Private Equity Fund to Implement Project Financing [Volume 2, Issue 3, 2021, Pages 11-42]
  • Fully Modified Squares Investigating the Trend of Provincial Income Inequality and the Effect of Allocating Provincial Budget Funds on it [Volume 2, Issue 2, 2021, Pages 79-106]
G
  • Gini Coefficie Investigating the Distributive Effects of Credits from Oil Export Revenues in Different Provinces of Iran [Volume 2, Issue 1, 2021, Pages 83-112]
  • Google Search Volume Index (GSVI) A Comparative Study of the Relationship between Stock Index and Search Volume for Identifying the Behavioral Pattern Of Stock Market Traders [Volume 2, Issue 1, 2021, Pages 141-169]
  • Google Trends (GT) A Comparative Study of the Relationship between Stock Index and Search Volume for Identifying the Behavioral Pattern Of Stock Market Traders [Volume 2, Issue 1, 2021, Pages 141-169]
I
  • Income Inequality Investigating the Trend of Provincial Income Inequality and the Effect of Allocating Provincial Budget Funds on it [Volume 2, Issue 2, 2021, Pages 79-106]
  • Information Asymmetry The Impact of Qualitative Features of Financial Reporting on Investment Efficiency and Capital Structure Based on Bank Received Facilities: Looking at Companies with Low Investment and Information Asymmetry [Volume 2, Issue 2, 2021, Pages 167-203]
  • Institutional Ownership The Effect of Estimated Operational Leverage and Contractual Operating Leverage on Audit Fees: With Emphasis on the Moderating Role of Institutional Ownership [Volume 2, Issue 1, 2021, Pages 113-140]
  • Insurance Companies Investigating the Relationship between Capital Structure and Marketing Measures [Volume 2, Issue 4, 2021, Pages 161-179]
  • Interest-Free Banking Participatory Financing Model of Technological Projects in the Progress Stage Based on the Interest-Free Banking System Framework [Volume 2, Issue 1, 2021, Pages 11-50]
  • Investment efficiency The Impact of Qualitative Features of Financial Reporting on Investment Efficiency and Capital Structure Based on Bank Received Facilities: Looking at Companies with Low Investment and Information Asymmetry [Volume 2, Issue 2, 2021, Pages 167-203]
  • IPC Jurisprudence - Legal Review of Oil Companies Financing through VPP Contracts and Product Pre -Sale in IPC Contract Structure [Volume 2, Issue 4, 2021, Pages 11-42]
  • Iranian Capital Market Analying Profit Manipulation with Emphasis on the Role of Non-Executive Managers and Risk Management of Stock Price Falls Following Benford’s Law in the Iranian Stock Market [Volume 2, Issue 1, 2021, Pages 171-202]
  • Iranian oil market Investigating the effect of the financial crisis on the Iranian oil market: complexity network [Volume 2, Issue 3, 2021, Pages 113-142]
J
  • Joint Movements of Liquidity Investigating the Effect of Systematic Liquidity Risk on Expected Stock Returns with Regard to Tehran Stock Exchange [Volume 2, Issue 2, 2021, Pages 51-77]
L
  • Legitimate Income Examining the Legitimacy of Earning from Risk Acceptance: Emphasizing the Views of Martyr Sadr [Volume 2, Issue 3, 2021, Pages 143-181]
  • Lerner Index The Impact of Transparency Strategy, Corruption Index and Banking Characteristics on Competitiveness Index in the Selected Exchange Banks [Volume 2, Issue 4, 2021, Pages 131-159]
M
  • Marginal Value of Cash The Moderating Role of Financial Constraints and Corporate Governance on the Relationship between CEO Managerial Ability and the Marginal Value of Cash [Volume 2, Issue 3, 2021, Pages 183-217]
N
  • Non-Executives Managers Analying Profit Manipulation with Emphasis on the Role of Non-Executive Managers and Risk Management of Stock Price Falls Following Benford’s Law in the Iranian Stock Market [Volume 2, Issue 1, 2021, Pages 171-202]
O
  • Oil and Gas Pre -Sale Jurisprudence - Legal Review of Oil Companies Financing through VPP Contracts and Product Pre -Sale in IPC Contract Structure [Volume 2, Issue 4, 2021, Pages 11-42]
  • Oil Markets Investigating the effect of the financial crisis on the Iranian oil market: complexity network [Volume 2, Issue 3, 2021, Pages 113-142]
  • Operating Budgets The Relationship Between the Methods of Budgeting and Auditing Practices in the Public Sector ( A Case study in Sistan and Baluchestan province) [Volume 2, Issue 2, 2021, Pages 107-135]
  • Ownership Examining the Legitimacy of Earning from Risk Acceptance: Emphasizing the Views of Martyr Sadr [Volume 2, Issue 3, 2021, Pages 143-181]
P
  • Participatory Financing Participatory Financing Model of Technological Projects in the Progress Stage Based on the Interest-Free Banking System Framework [Volume 2, Issue 1, 2021, Pages 11-50]
  • Peer Firms Impact of Accounting Comparability according to the Peer Firms on Board Compensation [Volume 2, Issue 2, 2021, Pages 11-49]
  • Price Formula Legal and Jurisprudential Investigation on Pricing Method in the International Long-Term Crude Oil Sale Contract [Volume 2, Issue 1, 2021, Pages 51-82]
  • Private Equity Fund Operational Model of Using the Private Equity Fund to Implement Project Financing [Volume 2, Issue 3, 2021, Pages 11-42]
  • Profit Manipulation Analying Profit Manipulation with Emphasis on the Role of Non-Executive Managers and Risk Management of Stock Price Falls Following Benford’s Law in the Iranian Stock Market [Volume 2, Issue 1, 2021, Pages 171-202]
  • Project Financing Operational Model of Using the Private Equity Fund to Implement Project Financing [Volume 2, Issue 3, 2021, Pages 11-42]
  • Property Jurisprudence - Legal Review of Oil Companies Financing through VPP Contracts and Product Pre -Sale in IPC Contract Structure [Volume 2, Issue 4, 2021, Pages 11-42]
R
  • Real Sector Economy Investigating the Effects of Banks Participatory Facilities on the Real Sector of the Economy with the Emphasis on Financial Crises [Volume 2, Issue 4, 2021, Pages 43-72]
  • Received Facilities The Impact of Qualitative Features of Financial Reporting on Investment Efficiency and Capital Structure Based on Bank Received Facilities: Looking at Companies with Low Investment and Information Asymmetry [Volume 2, Issue 2, 2021, Pages 167-203]
  • Risk Acceptance Examining the Legitimacy of Earning from Risk Acceptance: Emphasizing the Views of Martyr Sadr [Volume 2, Issue 3, 2021, Pages 143-181]
  • Risk Of Falling Stock Price Analying Profit Manipulation with Emphasis on the Role of Non-Executive Managers and Risk Management of Stock Price Falls Following Benford’s Law in the Iranian Stock Market [Volume 2, Issue 1, 2021, Pages 171-202]
  • Risky Investment Participatory Financing Model of Technological Projects in the Progress Stage Based on the Interest-Free Banking System Framework [Volume 2, Issue 1, 2021, Pages 11-50]
S
  • Sale Commitment Legal and Jurisprudential Investigation on Pricing Method in the International Long-Term Crude Oil Sale Contract [Volume 2, Issue 1, 2021, Pages 51-82]
  • Stock Index A Comparative Study of the Relationship between Stock Index and Search Volume for Identifying the Behavioral Pattern Of Stock Market Traders [Volume 2, Issue 1, 2021, Pages 141-169]
  • Systematic Liquidity Risk Investigating the Effect of Systematic Liquidity Risk on Expected Stock Returns with Regard to Tehran Stock Exchange [Volume 2, Issue 2, 2021, Pages 51-77]
T
  • Technological Projects Participatory Financing Model of Technological Projects in the Progress Stage Based on the Interest-Free Banking System Framework [Volume 2, Issue 1, 2021, Pages 11-50]
  • Tehran Stock Exchange Effect of Financial Turmoil on Tax Avoidance of Companies Listed on The Tehran Stock Exchange [Volume 2, Issue 4, 2021, Pages 73-101]
  • Tehran Stock Exchange Effect of Financial Turmoil on Tax Avoidance of Companies Listed on The Tehran Stock Exchange [Volume 2, Issue 4, 2021, Pages 103-130]
  • Theme Analysis Method Operational Model of Using the Private Equity Fund to Implement Project Financing [Volume 2, Issue 3, 2021, Pages 11-42]
  • Three Percent Oil Revenue Investigating the Distributive Effects of Credits from Oil Export Revenues in Different Provinces of Iran [Volume 2, Issue 1, 2021, Pages 83-112]
  • Threshold Approach Model Investigating the Effects of Banks Participatory Facilities on the Real Sector of the Economy with the Emphasis on Financial Crises [Volume 2, Issue 4, 2021, Pages 43-72]
  • Transparency The Impact of Transparency Strategy, Corruption Index and Banking Characteristics on Competitiveness Index in the Selected Exchange Banks [Volume 2, Issue 4, 2021, Pages 131-159]
V
  • VPP Jurisprudence - Legal Review of Oil Companies Financing through VPP Contracts and Product Pre -Sale in IPC Contract Structure [Volume 2, Issue 4, 2021, Pages 11-42]