Keyword Index

A

  • Accounting The conceptual framework based on the understanding of ethics in different parts of the accounting and auditing profession [Volume 6, Issue 1, 2023, Pages 99-117]
  • Accounting information system quality The impact of information systems and non-financial information on the company's success [Volume 6, Issue 3, 2023, Pages 59-72]
  • Accounting Information Value The effect of profit per share, institutional ownership and book value of shares on the relevance of information value [Volume 6, Issue 2, 2023, Pages 116-132]
  • Audit The conceptual framework based on the understanding of ethics in different parts of the accounting and auditing profession [Volume 6, Issue 1, 2023, Pages 99-117]
  • Audit Committee The influence of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderating variable [Volume 6, Issue 4, 2023, Pages 61-70]
  • Auditor's responsibility Audit of accounting estimates, fair value disclosures and related matters [Volume 6, Issue 2, 2023, Pages 86-98]
  • Audit Quality The influence of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderating variable [Volume 6, Issue 4, 2023, Pages 61-70]

B

  • Baghdad Providing a social media marketing model for businesses (Case study: organic web links advertising on Instagram) [Volume 6, Issue 3, 2023, Pages 104-114]
  • Behavioral theories of ethics The conceptual framework based on the understanding of ethics in different parts of the accounting and auditing profession [Volume 6, Issue 1, 2023, Pages 99-117]
  • Blockchain The impact of blockchain features on banking financial innovations in Iran [Volume 6, Issue 3, 2023, Pages 73-84]
  • Business Providing a social media marketing model for businesses (Case study: organic web links advertising on Instagram) [Volume 6, Issue 3, 2023, Pages 104-114]

C

  • Capital return Examining the periodic relationship between risk and return using the two-variable model approach [Volume 6, Issue 3, 2023, Pages 17-26]
  • Cash Flow Cash flow prediction by gross profit, operating profit and net profit in Indonesian food and beverage companies [Volume 6, Issue 2, 2023, Pages 7-16]
  • CEO's Overconfidence The role of institutional ownership on the relationship between CEO overconfidence and the risks of companies listed on the Tehran Stock Exchange [Volume 6, Issue 3, 2023, Pages 85-103]
  • Certified Accountants Ranking individual factors on ethical behavior of auditors with interpretive structural approach [Volume 6, Issue 3, 2023, Pages 139-161]
  • Challenges A review on participation of SMEs in public procurement: opportunities, challenges, and policy implications [Volume 6, Issue 4, 2023, Pages 18-33]
  • Closed loop supply chain The sources of uncertainty in natural gas closed loop supply chain [Volume 6, Issue 3, 2023, Pages 27-41]
  • Commitment Implications of work discipline, job satisfaction and work supervision on employee performance [Volume 6, Issue 3, 2023, Pages 7-16]
  • Company Size The influence of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderating variable [Volume 6, Issue 4, 2023, Pages 61-70]
  • Company Size The effect of company size, corporate social responsibility and corporate governance on tax aggressiveness during the Covid 19 pandemic [Volume 6, Issue 4, 2023, Pages 83-97]
  • Consumptive behavior The influence of financial literacy and financial attitudes on consumptive behavior mediated by financial behavior in residents of Sidoarjo City, Indonesia [Volume 6, Issue 4, 2023, Pages 7-17]
  • Contingency Theory The sources of uncertainty in natural gas closed loop supply chain [Volume 6, Issue 3, 2023, Pages 27-41]
  • Control system quality The impact of information systems and non-financial information on the company's success [Volume 6, Issue 3, 2023, Pages 59-72]
  • Corporate Governance The effect of profit per share, institutional ownership and book value of shares on the relevance of information value [Volume 6, Issue 2, 2023, Pages 116-132]
  • Corporate Governance The effect of company size, corporate social responsibility and corporate governance on tax aggressiveness during the Covid 19 pandemic [Volume 6, Issue 4, 2023, Pages 83-97]
  • Cost of Equity Capital The Moderating Effect of Managerial Ownership on the Relationship between Product Market Competition based on the HH Index and the Cost of Equity Capital [Volume 6, Issue 1, 2023, Pages 30-42]
  • Cost reduction advantage Internal and external mechanisms to achieve the strategic goals of the export investor [Volume 6, Issue 1, 2023, Pages 73-87]
  • COVID–19 Effect of human resource management practices on employee engagement: COVID-19 and digital platforms as moderating and mediating variables [Volume 6, Issue 4, 2023, Pages 44-60]
  • COVID-19 pandemic Investigating the impact of the Covid-19 pandemic on the behavior of households in replacing the virtual purchase of goods and services [Volume 6, Issue 3, 2023, Pages 115-138]

D

  • Decision making success The impact of information systems and non-financial information on the company's success [Volume 6, Issue 3, 2023, Pages 59-72]
  • Discretionary Accrual Analysis of earnings management practices in PROPER companies [Volume 6, Issue 4, 2023, Pages 34-43]
  • Discriminatory pricing Investigating the impact of different pricing methods on electronic retail sales [Volume 6, Issue 2, 2023, Pages 39-51]
  • Distinctive advantage Internal and external mechanisms to achieve the strategic goals of the export investor [Volume 6, Issue 1, 2023, Pages 73-87]
  • Dividend adjustment speed Investigating the relationship between dividend policy and dividend adjustment speed in Tehran Stock Exchange [Volume 6, Issue 2, 2023, Pages 52-70]
  • Dividend Policy Investigating the relationship between dividend policy and dividend adjustment speed in Tehran Stock Exchange [Volume 6, Issue 2, 2023, Pages 52-70]
  • Dividend theories Investigating the relationship between dividend policy and dividend adjustment speed in Tehran Stock Exchange [Volume 6, Issue 2, 2023, Pages 52-70]
  • Dual leadership Investigating the effect of dual power leadership on organizational voice with the mediating role of psychological empowerment of Shiraz University of Medical Sciences and Health Services [Volume 6, Issue 2, 2023, Pages 99-115]

E

  • Earnings Management Analysis of earnings management practices in PROPER companies [Volume 6, Issue 4, 2023, Pages 34-43]
  • Economic Literacy Social media from millenial generation perspective: Challenges or Opportunities? [Volume 6, Issue 1, 2023, Pages 18-29]
  • Educational institutes Key factors affecting users' preferences in using a learning management system (LMS): The moderating role of social influence, institutional initiatives and individual motives [Volume 6, Issue 4, 2023, Pages 71-82]
  • Employee Engagement Effect of human resource management practices on employee engagement: COVID-19 and digital platforms as moderating and mediating variables [Volume 6, Issue 4, 2023, Pages 44-60]
  • Ethical behavior of auditors Ranking individual factors on ethical behavior of auditors with interpretive structural approach [Volume 6, Issue 3, 2023, Pages 139-161]
  • Expectancy Key factors affecting users' preferences in using a learning management system (LMS): The moderating role of social influence, institutional initiatives and individual motives [Volume 6, Issue 4, 2023, Pages 71-82]
  • Export investor Internal and external mechanisms to achieve the strategic goals of the export investor [Volume 6, Issue 1, 2023, Pages 73-87]

F

  • Faculty Member Quantitative and qualitative evaluation of scientific productions of Golestan medical faculty members based on the citations of Scopus and ISI database [Volume 6, Issue 1, 2023, Pages 88-98]
  • Fair Value Audit of accounting estimates, fair value disclosures and related matters [Volume 6, Issue 2, 2023, Pages 86-98]
  • Fars province Investigating the relationship between social responsibility of human resources management and organizational citizenship behavior of employees and responsible leadership of private companies in Fars province [Volume 6, Issue 3, 2023, Pages 42-58]
  • Finance The impact of blockchain features on banking financial innovations in Iran [Volume 6, Issue 3, 2023, Pages 73-84]
  • Financial Cash flow prediction by gross profit, operating profit and net profit in Indonesian food and beverage companies [Volume 6, Issue 2, 2023, Pages 7-16]
  • Financial attitudes The influence of financial literacy and financial attitudes on consumptive behavior mediated by financial behavior in residents of Sidoarjo City, Indonesia [Volume 6, Issue 4, 2023, Pages 7-17]
  • Financial Literacy The influence of financial literacy and financial attitudes on consumptive behavior mediated by financial behavior in residents of Sidoarjo City, Indonesia [Volume 6, Issue 4, 2023, Pages 7-17]
  • Firm Risk The role of institutional ownership on the relationship between CEO overconfidence and the risks of companies listed on the Tehran Stock Exchange [Volume 6, Issue 3, 2023, Pages 85-103]
  • Fraud Fraud and its causes: Investigating performance-based payment on misreporting by considering social orientation [Volume 6, Issue 1, 2023, Pages 43-51]
  • Fuzzy Natural gas supply chain under uncertainty condition [Volume 6, Issue 2, 2023, Pages 71-85]

G

  • GARCH Examining the periodic relationship between risk and return using the two-variable model approach [Volume 6, Issue 3, 2023, Pages 17-26]
  • Government organizations of Kazeroon city Investigating the effect of professional ethics and job involvement on the social influence of government organizations in Kazeroon [Volume 6, Issue 2, 2023, Pages 133-147]

H

  • HMIS Implementation Literature review: Assessing the success factors of Hospital Management Information System (HMIS) implementation using the HOT-FIT method in Indonesia [Volume 6, Issue 2, 2023, Pages 26-38]
  • HOT-Fit Method Literature review: Assessing the success factors of Hospital Management Information System (HMIS) implementation using the HOT-FIT method in Indonesia [Volume 6, Issue 2, 2023, Pages 26-38]
  • Human Resource Management Investigating the relationship between social responsibility of human resources management and organizational citizenship behavior of employees and responsible leadership of private companies in Fars province [Volume 6, Issue 3, 2023, Pages 42-58]
  • Human Resource Management Effect of human resource management practices on employee engagement: COVID-19 and digital platforms as moderating and mediating variables [Volume 6, Issue 4, 2023, Pages 44-60]

I

  • Independent Commissioner The influence of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderating variable [Volume 6, Issue 4, 2023, Pages 61-70]
  • Indonesia Stock Exchange Cash flow prediction by gross profit, operating profit and net profit in Indonesian food and beverage companies [Volume 6, Issue 2, 2023, Pages 7-16]
  • Indonesia Stock Exchange The effect of company size, corporate social responsibility and corporate governance on tax aggressiveness during the Covid 19 pandemic [Volume 6, Issue 4, 2023, Pages 83-97]
  • Innovation The impact of blockchain features on banking financial innovations in Iran [Volume 6, Issue 3, 2023, Pages 73-84]
  • Integration with job Investigating the effect of professional ethics and job involvement on the social influence of government organizations in Kazeroon [Volume 6, Issue 2, 2023, Pages 133-147]
  • Internationalization level Internal and external mechanisms to achieve the strategic goals of the export investor [Volume 6, Issue 1, 2023, Pages 73-87]
  • Internet retailing Investigating the impact of different pricing methods on electronic retail sales [Volume 6, Issue 2, 2023, Pages 39-51]
  • ISI database Quantitative and qualitative evaluation of scientific productions of Golestan medical faculty members based on the citations of Scopus and ISI database [Volume 6, Issue 1, 2023, Pages 88-98]

J

  • Job Satisfaction Implications of work discipline, job satisfaction and work supervision on employee performance [Volume 6, Issue 3, 2023, Pages 7-16]
  • Jones model Analysis of earnings management practices in PROPER companies [Volume 6, Issue 4, 2023, Pages 34-43]

K

  • Knowledge sharing behavior Servant leadership to improve innovative work behavior through person organization fit and knowledge sharing behavior as mediation variables at employees of PT Telkom Akses Surabaya Utara, Indonesia [Volume 6, Issue 2, 2023, Pages 17-25]

L

  • Learning Management System (LMS) Key factors affecting users' preferences in using a learning management system (LMS): The moderating role of social influence, institutional initiatives and individual motives [Volume 6, Issue 4, 2023, Pages 71-82]
  • Lifestyle Social media from millenial generation perspective: Challenges or Opportunities? [Volume 6, Issue 1, 2023, Pages 18-29]

M

  • Managerial Ownership The Moderating Effect of Managerial Ownership on the Relationship between Product Market Competition based on the HH Index and the Cost of Equity Capital [Volume 6, Issue 1, 2023, Pages 30-42]
  • Marketing Providing a social media marketing model for businesses (Case study: organic web links advertising on Instagram) [Volume 6, Issue 3, 2023, Pages 104-114]
  • Methanol to Olefin (MTO) Methanol to Olefin (MTO) Value Chain Management [Volume 6, Issue 1, 2023, Pages 7-17]
  • Millenials Social media from millenial generation perspective: Challenges or Opportunities? [Volume 6, Issue 1, 2023, Pages 18-29]

N

  • Natural Gas Chain The sources of uncertainty in natural gas closed loop supply chain [Volume 6, Issue 3, 2023, Pages 27-41]
  • Natural Gas (NG) Methanol to Olefin (MTO) Value Chain Management [Volume 6, Issue 1, 2023, Pages 7-17]
  • Natural Gas Supply Chain Natural gas supply chain under uncertainty condition [Volume 6, Issue 2, 2023, Pages 71-85]
  • Non-financial information quality The impact of information systems and non-financial information on the company's success [Volume 6, Issue 3, 2023, Pages 59-72]
  • Non-profit Organizations Fraud and its causes: Investigating performance-based payment on misreporting by considering social orientation [Volume 6, Issue 1, 2023, Pages 43-51]

O

  • Organizational Voice Investigating the effect of dual power leadership on organizational voice with the mediating role of psychological empowerment of Shiraz University of Medical Sciences and Health Services [Volume 6, Issue 2, 2023, Pages 99-115]

P

  • Package pricing Investigating the impact of different pricing methods on electronic retail sales [Volume 6, Issue 2, 2023, Pages 39-51]
  • Performance-based payment Fraud and its causes: Investigating performance-based payment on misreporting by considering social orientation [Volume 6, Issue 1, 2023, Pages 43-51]
  • Person Organization Fit Servant leadership to improve innovative work behavior through person organization fit and knowledge sharing behavior as mediation variables at employees of PT Telkom Akses Surabaya Utara, Indonesia [Volume 6, Issue 2, 2023, Pages 17-25]
  • Planning and implementation capability Internal and external mechanisms to achieve the strategic goals of the export investor [Volume 6, Issue 1, 2023, Pages 73-87]
  • Production Management Natural gas supply chain under uncertainty condition [Volume 6, Issue 2, 2023, Pages 71-85]
  • Professional Ethics The conceptual framework based on the understanding of ethics in different parts of the accounting and auditing profession [Volume 6, Issue 1, 2023, Pages 99-117]
  • Professional Ethics Investigating the effect of professional ethics and job involvement on the social influence of government organizations in Kazeroon [Volume 6, Issue 2, 2023, Pages 133-147]
  • Profit Cash flow prediction by gross profit, operating profit and net profit in Indonesian food and beverage companies [Volume 6, Issue 2, 2023, Pages 7-16]
  • Profit savings Investigating the relationship between dividend policy and dividend adjustment speed in Tehran Stock Exchange [Volume 6, Issue 2, 2023, Pages 52-70]
  • PROPER companies Analysis of earnings management practices in PROPER companies [Volume 6, Issue 4, 2023, Pages 34-43]
  • Psychological Empowerment Investigating the effect of dual power leadership on organizational voice with the mediating role of psychological empowerment of Shiraz University of Medical Sciences and Health Services [Volume 6, Issue 2, 2023, Pages 99-115]

R

  • Responsible leadership Investigating the relationship between social responsibility of human resources management and organizational citizenship behavior of employees and responsible leadership of private companies in Fars province [Volume 6, Issue 3, 2023, Pages 42-58]
  • Return on Assets Sales growth and risk taking of companies: Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2023, Pages 98-105]
  • Risk Taking Sales growth and risk taking of companies: Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2023, Pages 98-105]

S

  • Sales Growth Sales growth and risk taking of companies: Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2023, Pages 98-105]
  • Scopus database Quantitative and qualitative evaluation of scientific productions of Golestan medical faculty members based on the citations of Scopus and ISI database [Volume 6, Issue 1, 2023, Pages 88-98]
  • Servant leadership Investigating the effect of servant leadership on organizational culture and employee performance by considering the mediating variable of organizational commitment [Volume 6, Issue 1, 2023, Pages 52-72]
  • Servant leadership Servant leadership to improve innovative work behavior through person organization fit and knowledge sharing behavior as mediation variables at employees of PT Telkom Akses Surabaya Utara, Indonesia [Volume 6, Issue 2, 2023, Pages 17-25]
  • Share Book Value The effect of profit per share, institutional ownership and book value of shares on the relevance of information value [Volume 6, Issue 2, 2023, Pages 116-132]
  • Shiraz University of Medical Sciences and Health Services Investigating the effect of dual power leadership on organizational voice with the mediating role of psychological empowerment of Shiraz University of Medical Sciences and Health Services [Volume 6, Issue 2, 2023, Pages 99-115]
  • SMEs A review on participation of SMEs in public procurement: opportunities, challenges, and policy implications [Volume 6, Issue 4, 2023, Pages 18-33]
  • Social Media Social media from millenial generation perspective: Challenges or Opportunities? [Volume 6, Issue 1, 2023, Pages 18-29]
  • Social Media Providing a social media marketing model for businesses (Case study: organic web links advertising on Instagram) [Volume 6, Issue 3, 2023, Pages 104-114]
  • Stock Exchange Examining the periodic relationship between risk and return using the two-variable model approach [Volume 6, Issue 3, 2023, Pages 17-26]
  • Stock Returns The effect of profit per share, institutional ownership and book value of shares on the relevance of information value [Volume 6, Issue 2, 2023, Pages 116-132]
  • Stocks Cash flow prediction by gross profit, operating profit and net profit in Indonesian food and beverage companies [Volume 6, Issue 2, 2023, Pages 7-16]
  • Success Factors Literature review: Assessing the success factors of Hospital Management Information System (HMIS) implementation using the HOT-FIT method in Indonesia [Volume 6, Issue 2, 2023, Pages 26-38]

T

  • Tax Aggressiveness The effect of company size, corporate social responsibility and corporate governance on tax aggressiveness during the Covid 19 pandemic [Volume 6, Issue 4, 2023, Pages 83-97]
  • Tax Avoidance The influence of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderating variable [Volume 6, Issue 4, 2023, Pages 61-70]
  • Tehran Stock Exchange Sales growth and risk taking of companies: Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2023, Pages 98-105]
  • Two-part pricing Investigating the impact of different pricing methods on electronic retail sales [Volume 6, Issue 2, 2023, Pages 39-51]
  • Two – Stage stochastic programming Natural gas supply chain under uncertainty condition [Volume 6, Issue 2, 2023, Pages 71-85]

U

  • Uncertainty Natural gas supply chain under uncertainty condition [Volume 6, Issue 2, 2023, Pages 71-85]
  • Uncertainty Resources The sources of uncertainty in natural gas closed loop supply chain [Volume 6, Issue 3, 2023, Pages 27-41]

V

  • Value Chain Management (VCM) Methanol to Olefin (MTO) Value Chain Management [Volume 6, Issue 1, 2023, Pages 7-17]
  • Virtual shopping Investigating the impact of the Covid-19 pandemic on the behavior of households in replacing the virtual purchase of goods and services [Volume 6, Issue 3, 2023, Pages 115-138]

W

  • West Bengal Key factors affecting users' preferences in using a learning management system (LMS): The moderating role of social influence, institutional initiatives and individual motives [Volume 6, Issue 4, 2023, Pages 71-82]
  • Work discipline Implications of work discipline, job satisfaction and work supervision on employee performance [Volume 6, Issue 3, 2023, Pages 7-16]