A

  • Accounting ethics and culture Modeling critical realism of ethics and accounting culture with emphasis on the role of agency theory [Volume 12, Issue 1, 2025, Pages 33-57]

  • Accounting Information System Examining Impact of Accounting Data Analysis with Generative AI on the Quality of Digital Sustainability Reporting with the Mediating Role of Green Sustainability Internal Control System [Volume 12, Issue 1, 2025, Pages 1-31]

  • Adjustment speed Examining the Effects of Macroeconomic Variables and Firm's Characteristics on Capital Structure Adjustment Speed [Volume 12, Issue 1, 2025, Pages 81-102]

  • Agency Theory Modeling critical realism of ethics and accounting culture with emphasis on the role of agency theory [Volume 12, Issue 1, 2025, Pages 33-57]

C

  • Capital Structure Examining the Effects of Macroeconomic Variables and Firm's Characteristics on Capital Structure Adjustment Speed [Volume 12, Issue 1, 2025, Pages 81-102]

  • Corporate Financing The impact of earnings management on the relationship between managerial ability and debt choice [Volume 12, Issue 1, 2025, Pages 59-80]

  • Corporate governance Exploratory Factor Analysis of Challenges and Opportunities of Sustainability Reporting in Iran [Volume 12, Issue 1, 2025, Pages 103-130]

  • Critical realism Modeling critical realism of ethics and accounting culture with emphasis on the role of agency theory [Volume 12, Issue 1, 2025, Pages 33-57]

D

  • Debt Choice The impact of earnings management on the relationship between managerial ability and debt choice [Volume 12, Issue 1, 2025, Pages 59-80]

F

  • Firms Characteristics Examining the Effects of Macroeconomic Variables and Firm's Characteristics on Capital Structure Adjustment Speed [Volume 12, Issue 1, 2025, Pages 81-102]

G

  • Generative AI Examining Impact of Accounting Data Analysis with Generative AI on the Quality of Digital Sustainability Reporting with the Mediating Role of Green Sustainability Internal Control System [Volume 12, Issue 1, 2025, Pages 1-31]

L

  • Large Language Models Examining Impact of Accounting Data Analysis with Generative AI on the Quality of Digital Sustainability Reporting with the Mediating Role of Green Sustainability Internal Control System [Volume 12, Issue 1, 2025, Pages 1-31]

M

  • Macroeconomic Variables Examining the Effects of Macroeconomic Variables and Firm's Characteristics on Capital Structure Adjustment Speed [Volume 12, Issue 1, 2025, Pages 81-102]

R

  • Real earnings management The impact of earnings management on the relationship between managerial ability and debt choice [Volume 12, Issue 1, 2025, Pages 59-80]

  • Reporting Environment Exploratory Factor Analysis of Challenges and Opportunities of Sustainability Reporting in Iran [Volume 12, Issue 1, 2025, Pages 103-130]

  • Risk Management Designing a structural model of types of non-financial risks in stock and securities brokerage companies [Volume 12, Issue 1, 2025, Pages 131-156]

S

  • Structural Equation Modeling Designing a structural model of types of non-financial risks in stock and securities brokerage companies [Volume 12, Issue 1, 2025, Pages 131-156]

  • Sustainability Reporting Examining Impact of Accounting Data Analysis with Generative AI on the Quality of Digital Sustainability Reporting with the Mediating Role of Green Sustainability Internal Control System [Volume 12, Issue 1, 2025, Pages 1-31]

  • Sustainability Reporting Exploratory Factor Analysis of Challenges and Opportunities of Sustainability Reporting in Iran [Volume 12, Issue 1, 2025, Pages 103-130]

  • Sustainable Green Internal Control Examining Impact of Accounting Data Analysis with Generative AI on the Quality of Digital Sustainability Reporting with the Mediating Role of Green Sustainability Internal Control System [Volume 12, Issue 1, 2025, Pages 1-31]