Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Keyword Index
A
  • Abnormal Return Investigating the effect of information content of annual profit announcements on stock price changes [Volume 5, Issue 1, 2024, Pages 65-89]
  • Accounting The effect artificial intelligence in improving the effectiveness of accounting information systems(Case study: Municipalities of Tehran province) [Volume 5, Issue 4, 2024, Pages 1-22]
  • Accrual Accounting The effect of intolerance of ambiguity on the relationship between intention and behavior of using accrual accounting information [Volume 5, Issue 2, 2024, Pages 123-146]
  • Accrual Information The effect of intolerance of ambiguity on the relationship between intention and behavior of using accrual accounting information [Volume 5, Issue 2, 2024, Pages 123-146]
  • Annual profit announcements Investigating the effect of information content of annual profit announcements on stock price changes [Volume 5, Issue 1, 2024, Pages 65-89]
  • Artificial intelligence The effect artificial intelligence in improving the effectiveness of accounting information systems(Case study: Municipalities of Tehran province) [Volume 5, Issue 4, 2024, Pages 1-22]
  • Asset generation Identifying the obstacles and challenges of generating public assets of the government [Volume 5, Issue 3, 2024, Pages 11-36]
  • Assets sales Identifying the obstacles and challenges of generating public assets of the government [Volume 5, Issue 3, 2024, Pages 11-36]
  • Audit The effect artificial intelligence in improving the effectiveness of accounting information systems(Case study: Municipalities of Tehran province) [Volume 5, Issue 4, 2024, Pages 1-22]
  • Audit Fee The impact of tax avoidance on the coping strategies of audit risk: The mediator role of financial statements readability [Volume 5, Issue 2, 2024, Pages 51-75]
  • Auditors’ modified opinion The impact of tax avoidance on the coping strategies of audit risk: The mediator role of financial statements readability [Volume 5, Issue 2, 2024, Pages 51-75]
  • Auditor’s size The effect of corporate governance structure on social responsibility disclosure dimensions [Volume 5, Issue 4, 2024, Pages 23-49]
  • Audit Quality The effect of corporate governance, audit quality and public sector accounting on the financial performance with the approach of neural networks (Case study: Iraq) [Volume 5, Issue 1, 2024, Pages 25-64]
  • Audit Quality The effect of audit quality on the relationship between governance, social and environmental (ESG) disclosure and dividend policy [Volume 5, Issue 1, 2024, Pages 90-110]
  • Audit Quality Analyzing the impact of public sector accounting, corporate governance, and audit quality on banks' financial performance before and after COVID-19: An artificial intelligence approach [Volume 5, Issue 4, 2024, Pages 74-109]
  • Audit Report Lag The impact of tax avoidance on the coping strategies of audit risk: The mediator role of financial statements readability [Volume 5, Issue 2, 2024, Pages 51-75]
B
  • Bank Examining the relationship between the efficiency of investment in labor and the quality of financial reporting in the bank [Volume 5, Issue 2, 2024, Pages 76-93]
  • Budget Transparency Budget transparency and financial sustainability [Volume 5, Issue 4, 2024, Pages 110-137]
  • Business strategy The effect of defensive and forward-looking strategies on risk disclosure in firms [Volume 5, Issue 2, 2024, Pages 94-122]
C
  • Company financial characteristics Investigating the relationship between corporate governance mechanisms, strategy and company financial characteristics with earnings management [Volume 5, Issue 2, 2024, Pages 30-50]
  • Corporate citizenship A comprehensive analysis of corporate citizenship from a theoretical perspective: The reciprocal relationship between firms and stakeholders [Volume 5, Issue 3, 2024, Pages 108-133]
  • Corporate Governance The effect of corporate governance, audit quality and public sector accounting on the financial performance with the approach of neural networks (Case study: Iraq) [Volume 5, Issue 1, 2024, Pages 25-64]
  • Corporate Governance Investigating the relationship between corporate governance mechanisms, strategy and company financial characteristics with earnings management [Volume 5, Issue 2, 2024, Pages 30-50]
  • Corporate Governance Mechanism Analyzing the impact of public sector accounting, corporate governance, and audit quality on banks' financial performance before and after COVID-19: An artificial intelligence approach [Volume 5, Issue 4, 2024, Pages 74-109]
D
  • Disclosure of governance social environmental The effect of audit quality on the relationship between governance, social and environmental (ESG) disclosure and dividend policy [Volume 5, Issue 1, 2024, Pages 90-110]
  • Dividend Payment The effect of audit quality on the relationship between governance, social and environmental (ESG) disclosure and dividend policy [Volume 5, Issue 1, 2024, Pages 90-110]
E
  • Earnings forecasting Earnings per share prediction and actual earnings management using optimal valuation of operating assets [Volume 5, Issue 4, 2024, Pages 138-164]
  • Earnings Management Investigating the relationship between corporate governance mechanisms, strategy and company financial characteristics with earnings management [Volume 5, Issue 2, 2024, Pages 30-50]
  • Earnings Management Earnings per share prediction and actual earnings management using optimal valuation of operating assets [Volume 5, Issue 4, 2024, Pages 138-164]
  • Efficiency The impact of performance-based budgeting on the efficiency and effectiveness of financial resources in universities [Volume 5, Issue 3, 2024, Pages 57-80]
  • Efficiency of investment in labor Examining the relationship between the efficiency of investment in labor and the quality of financial reporting in the bank [Volume 5, Issue 2, 2024, Pages 76-93]
  • Efficient Market Investigating the effect of information content of annual profit announcements on stock price changes [Volume 5, Issue 1, 2024, Pages 65-89]
F
  • Financial accounting information quality Impact of improving the quality of financial accounting information through strengthening financial independence in public organizations (Case study: Municipalities of Tehran Province) [Volume 5, Issue 1, 2024, Pages 1-24]
  • Financial Distress The effect of operating cash flow and stock book value on the financial crisis of companies [Volume 5, Issue 1, 2024, Pages 119-138]
  • Financial Independence Impact of improving the quality of financial accounting information through strengthening financial independence in public organizations (Case study: Municipalities of Tehran Province) [Volume 5, Issue 1, 2024, Pages 1-24]
  • Financial Reporting Quality Acceptance and application of the international financial reporting standard number 9 and the quality of banks' reporting [Volume 5, Issue 4, 2024, Pages 50-73]
  • Financial statements readability The impact of tax avoidance on the coping strategies of audit risk: The mediator role of financial statements readability [Volume 5, Issue 2, 2024, Pages 51-75]
  • Financial Sustainability Budget transparency and financial sustainability [Volume 5, Issue 4, 2024, Pages 110-137]
  • Forward-Looking Strategy The effect of defensive and forward-looking strategies on risk disclosure in firms [Volume 5, Issue 2, 2024, Pages 94-122]
G
  • Government assets Identifying the obstacles and challenges of generating public assets of the government [Volume 5, Issue 3, 2024, Pages 11-36]
I
  • IFRS 9 Acceptance and application of the international financial reporting standard number 9 and the quality of banks' reporting [Volume 5, Issue 4, 2024, Pages 50-73]
  • Income inequality The effect of government credits of the balanced use of facilities law on income inequality in the provinces of Iran [Volume 5, Issue 2, 2024, Pages 10-29]
  • Industry Expertise of Audit Committee Members Investigating the relationship between tax avoidance and industry expertise of audit partners and audit committee members [Volume 5, Issue 3, 2024, Pages 37-56]
  • Industry Expertise of Audit Partners Investigating the relationship between tax avoidance and industry expertise of audit partners and audit committee members [Volume 5, Issue 3, 2024, Pages 37-56]
  • Inflation The effect of government credits of the balanced use of facilities law on income inequality in the provinces of Iran [Volume 5, Issue 2, 2024, Pages 10-29]
  • Information content of earning Investigating the effect of information content of annual profit announcements on stock price changes [Volume 5, Issue 1, 2024, Pages 65-89]
  • International Financial Reporting Standard Acceptance and application of the international financial reporting standard number 9 and the quality of banks' reporting [Volume 5, Issue 4, 2024, Pages 50-73]
  • Intolerance of Ambiguity The effect of intolerance of ambiguity on the relationship between intention and behavior of using accrual accounting information [Volume 5, Issue 2, 2024, Pages 123-146]
  • Intrinsic Dynamism Key Success Factors in Implementing Performance-Based Budgeting in the Public Sector to achieve Sustainable Development and Organizational Resilience [Volume 5, Issue 3, 2024, Pages 81-107]
K
  • Keywords: bank financial performance Investigating the effects of financial engineering and control systems on the financial performance of banks with the approach of machine learning and spatial neural network [Volume 5, Issue 3, 2024, Pages 134-163]
L
M
  • Machine Learning The effect of corporate governance, audit quality and public sector accounting on the financial performance with the approach of neural networks (Case study: Iraq) [Volume 5, Issue 1, 2024, Pages 25-64]
  • Machine Learning Investigating the effects of financial engineering and control systems on the financial performance of banks with the approach of machine learning and spatial neural network [Volume 5, Issue 3, 2024, Pages 134-163]
N
  • Neural Networks Investigating the effects of financial engineering and control systems on the financial performance of banks with the approach of machine learning and spatial neural network [Volume 5, Issue 3, 2024, Pages 134-163]
  • Non-executive director The effect of corporate governance structure on social responsibility disclosure dimensions [Volume 5, Issue 4, 2024, Pages 23-49]
O
  • Operating Cash Flow The effect of operating cash flow and stock book value on the financial crisis of companies [Volume 5, Issue 1, 2024, Pages 119-138]
  • Organizational Resilience Key Success Factors in Implementing Performance-Based Budgeting in the Public Sector to achieve Sustainable Development and Organizational Resilience [Volume 5, Issue 3, 2024, Pages 81-107]
P
  • Perceived Behavioral Control The effect of intolerance of ambiguity on the relationship between intention and behavior of using accrual accounting information [Volume 5, Issue 2, 2024, Pages 123-146]
  • Performance-Based Budgeting The impact of performance-based budgeting on the efficiency and effectiveness of financial resources in universities [Volume 5, Issue 3, 2024, Pages 57-80]
  • Performance-Based Budgeting Key Success Factors in Implementing Performance-Based Budgeting in the Public Sector to achieve Sustainable Development and Organizational Resilience [Volume 5, Issue 3, 2024, Pages 81-107]
  • Public Organizations Impact of improving the quality of financial accounting information through strengthening financial independence in public organizations (Case study: Municipalities of Tehran Province) [Volume 5, Issue 1, 2024, Pages 1-24]
  • Public Revenue Identifying the obstacles and challenges of generating public assets of the government [Volume 5, Issue 3, 2024, Pages 11-36]
  • Public Sector Accounting The effect of corporate governance, audit quality and public sector accounting on the financial performance with the approach of neural networks (Case study: Iraq) [Volume 5, Issue 1, 2024, Pages 25-64]
  • Public Sector Accounting Accounting for public sector assets and potential implications for services: A review of related challenges [Volume 5, Issue 1, 2024, Pages 111-118]
  • Public Sector Accounting Analyzing the impact of public sector accounting, corporate governance, and audit quality on banks' financial performance before and after COVID-19: An artificial intelligence approach [Volume 5, Issue 4, 2024, Pages 74-109]
  • Public sector assets Accounting for public sector assets and potential implications for services: A review of related challenges [Volume 5, Issue 1, 2024, Pages 111-118]
Q
  • Quality of Financial Reporting Examining the relationship between the efficiency of investment in labor and the quality of financial reporting in the bank [Volume 5, Issue 2, 2024, Pages 76-93]
R
  • Recognition and measurement Accounting for public sector assets and potential implications for services: A review of related challenges [Volume 5, Issue 1, 2024, Pages 111-118]
  • Risk disclosure The effect of defensive and forward-looking strategies on risk disclosure in firms [Volume 5, Issue 2, 2024, Pages 94-122]
S
  • Service potential Accounting for public sector assets and potential implications for services: A review of related challenges [Volume 5, Issue 1, 2024, Pages 111-118]
  • Size of board of directors The effect of corporate governance structure on social responsibility disclosure dimensions [Volume 5, Issue 4, 2024, Pages 23-49]
  • Social Responsibility Disclosure The effect of corporate governance structure on social responsibility disclosure dimensions [Volume 5, Issue 4, 2024, Pages 23-49]
  • Stakeholders A comprehensive analysis of corporate citizenship from a theoretical perspective: The reciprocal relationship between firms and stakeholders [Volume 5, Issue 3, 2024, Pages 108-133]
  • Stock book value The effect of operating cash flow and stock book value on the financial crisis of companies [Volume 5, Issue 1, 2024, Pages 119-138]
  • Sustainability A comprehensive analysis of corporate citizenship from a theoretical perspective: The reciprocal relationship between firms and stakeholders [Volume 5, Issue 3, 2024, Pages 108-133]
  • Sustainable Income Identifying the obstacles and challenges of generating public assets of the government [Volume 5, Issue 3, 2024, Pages 11-36]
T
  • Tax Avoidance The impact of tax avoidance on the coping strategies of audit risk: The mediator role of financial statements readability [Volume 5, Issue 2, 2024, Pages 51-75]
  • Tax Avoidance Investigating the relationship between tax avoidance and industry expertise of audit partners and audit committee members [Volume 5, Issue 3, 2024, Pages 37-56]
  • Tehran Stock Exchange The effect of audit quality on the relationship between governance, social and environmental (ESG) disclosure and dividend policy [Volume 5, Issue 1, 2024, Pages 90-110]
W
  • Women on the board of directors The effect of corporate governance structure on social responsibility disclosure dimensions [Volume 5, Issue 4, 2024, Pages 23-49]