Keyword Index

A

  • Abnormal Accruals The Relationship between Hours of Audit and Earnings Management [Volume 2, Issue 1, 2012, Pages 33-49]
  • Abnormal Rate of Return The Relationship between Performance Evaluation Criteria and Abnormal Stock Return [Volume 2, Issue 2, 2012, Pages 73-87]
  • Accounting Education Components of the Knowledge and Skills in Accounting Education in the New Business Environment with Structural Equation Modeling Approach [Volume 2, Issue 2, 2012, Pages 105-119]
  • Accounting Information Value Relevance of Accounting Information in Corporate Financing Decisions: Evidence from Iran [Volume 2, Issue 2, 2012, Pages 1-15]
  • Accounting Knowledge Components of the Knowledge and Skills in Accounting Education in the New Business Environment with Structural Equation Modeling Approach [Volume 2, Issue 2, 2012, Pages 105-119]
  • AccrualsDiscretionary Accruals The Relationship between Financial Reporting Quality and Idiosyncratic Stock Return Volatility Among Companies Listed on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 17-32]
  • Adverse Selection Signaling and the Valuation at IPOs [Volume 2, Issue 2, 2012, Pages 55-72]
  • Ask spread The Relationship Between Changes in Capital Structure and Changes in Equity Liquidity [Volume 2, Issue 2, 2012, Pages 35-53]
  • Auditors Auditors’ Opinion about the Factors Affecting their Job Satisfaction [Volume 2, Issue 4, 2012, Pages 65-94]
  • Auditor Tenure The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 113-126]

B

  • Bankruptcy Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [Volume 2, Issue 2, 2012, Pages 89-103]
  • Bid The Relationship Between Changes in Capital Structure and Changes in Equity Liquidity [Volume 2, Issue 2, 2012, Pages 35-53]

C

  • Capital Assets The Effects of Operating Cash Flow and Firm Size on Investment Decisions in Capital Assets of listed firms on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 1-16]
  • Capital Structure The Relationship Between Changes in Capital Structure and Changes in Equity Liquidity [Volume 2, Issue 2, 2012, Pages 35-53]
  • Conflict of Interests Identifying Motives of Related Party Transactions [Volume 2, Issue 4, 2012, Pages 49-64]
  • Contrarian Strategy Trading Volume and Return from Contrarian and Momentum Strategies in Tehran Stock Exchange [Volume 2, Issue 4, 2012, Pages 33-48]
  • Corporate Governance The Impact of Corporate Governance on Choosing Auditor: Evidence from Companies Listed on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 21-31]
  • Corporation Governance Mechanism Variables Affecting Conservatism [Volume 2, Issue 4, 2012, Pages 19-32]
  • Cost of equity Intellectual Capital and its Relation with Cost of Equity [Volume 2, Issue 4, 2012, Pages 1-18]

D

  • Disclosure Identifying Motives of Related Party Transactions [Volume 2, Issue 4, 2012, Pages 49-64]
  • Discretionary Accrual The Relationship Between Privatization, Corporate Governance Mechanisms and Regulation Environment Modification with Agency Costs in Previously Public Enterprises [Volume 2, Issue 3, 2012, Pages 1-20]
  • Discretionary Accrual The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 113-126]
  • Discretionary and Nondiscretionary Depreciation The Effect of Conservative Reporting of Depreciation on the Factors such as, Return of Stock, Value Relevance and Sustainability of Profit [Volume 2, Issue 1, 2012, Pages 105-122]
  • Distressed Companies A Comparison Investigation of Financial Reporting Quality in Financially Distressed and Non-Distressed FirmsCase Study: Listed Companies in TSE [Volume 2, Issue 1, 2012, Pages 51-66]
  • Dividend policy Signaling and the Valuation at IPOs [Volume 2, Issue 2, 2012, Pages 55-72]
  • DOI Theory Innovative Factors Role in Successful Implementation of Enterprise Resource Planning Systems [Volume 2, Issue 4, 2012, Pages 95-110]

E

  • Earning Persistence The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [Volume 2, Issue 3, 2012, Pages 67-91]
  • Earning Predicted The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [Volume 2, Issue 3, 2012, Pages 67-91]
  • Efficient Transactions Hypothesis Identifying Motives of Related Party Transactions [Volume 2, Issue 4, 2012, Pages 49-64]
  • Electronic Government Providing a Structural Model for The Electronic Tax (Case Study: Fars Province) [Volume 2, Issue 3, 2012, Pages 93-112]
  • Electronic Tax Providing a Structural Model for The Electronic Tax (Case Study: Fars Province) [Volume 2, Issue 3, 2012, Pages 93-112]
  • Electronic Tax Return Providing a Structural Model for The Electronic Tax (Case Study: Fars Province) [Volume 2, Issue 3, 2012, Pages 93-112]
  • Electronic Trade Providing a Structural Model for The Electronic Tax (Case Study: Fars Province) [Volume 2, Issue 3, 2012, Pages 93-112]
  • Environmental Factors Auditors’ Opinion about the Factors Affecting their Job Satisfaction [Volume 2, Issue 4, 2012, Pages 65-94]
  • Equity Liquidity The Relationship Between Changes in Capital Structure and Changes in Equity Liquidity [Volume 2, Issue 2, 2012, Pages 35-53]

F

  • Financial Performance of Companies The Investigation Intellectual Capital Effect on Market Value and Financial Performance of Cement Industry Companies Listed onTehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 51-66]
  • Financing Cash Flows Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [Volume 2, Issue 2, 2012, Pages 89-103]
  • Financing Decisions Value Relevance of Accounting Information in Corporate Financing Decisions: Evidence from Iran [Volume 2, Issue 2, 2012, Pages 1-15]
  • Firm Size The Effects of Operating Cash Flow and Firm Size on Investment Decisions in Capital Assets of listed firms on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 1-16]
  • Firm value The Effect of Ownership Structure on Firms Value in Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 33-50]

G

  • Global Integration Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard [Volume 2, Issue 1, 2012, Pages 85-103]
  • Going Concern Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [Volume 2, Issue 2, 2012, Pages 89-103]

H

  • Herfindahl Index The Effect of Ownership Structure on Firms Value in Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 33-50]
  • Hours of Audit The Relationship between Hours of Audit and Earnings Management [Volume 2, Issue 1, 2012, Pages 33-49]
  • Human Capital Value Added Intellectual Capital and its Relation with Cost of Equity [Volume 2, Issue 4, 2012, Pages 1-18]
  • Human Resource Accounting Imperical Investigation of the Relationship between Human Resource Value and Stock Rate of Return of CompaniesListed on Tehran Stock Exchange [Volume 2, Issue 2, 2012, Pages 17-33]
  • Human Resource Value Imperical Investigation of the Relationship between Human Resource Value and Stock Rate of Return of CompaniesListed on Tehran Stock Exchange [Volume 2, Issue 2, 2012, Pages 17-33]

I

  • Inflation Rate The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [Volume 2, Issue 3, 2012, Pages 67-91]
  • Information System Developers An Evaluation of Quality Criteria of Informations Systems Based on ISO/IEC Standard Among Selected Iranian Organizations [Volume 2, Issue 4, 2012, Pages 131-147]
  • Information Systems An Evaluation of Quality Criteria of Informations Systems Based on ISO/IEC Standard Among Selected Iranian Organizations [Volume 2, Issue 4, 2012, Pages 131-147]
  • Information System Success Innovative Factors Role in Successful Implementation of Enterprise Resource Planning Systems [Volume 2, Issue 4, 2012, Pages 95-110]
  • International Financial Reporting Standards Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard [Volume 2, Issue 1, 2012, Pages 85-103]
  • Investment Cash Flows Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [Volume 2, Issue 2, 2012, Pages 89-103]
  • Investment Decisions The Effects of Operating Cash Flow and Firm Size on Investment Decisions in Capital Assets of listed firms on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 1-16]
  • IPO Valuation Signaling and the Valuation at IPOs [Volume 2, Issue 2, 2012, Pages 55-72]

J

  • Job Nature Factors Auditors’ Opinion about the Factors Affecting their Job Satisfaction [Volume 2, Issue 4, 2012, Pages 65-94]
  • Job Satisfaction Auditors’ Opinion about the Factors Affecting their Job Satisfaction [Volume 2, Issue 4, 2012, Pages 65-94]

K

  • Keywords: Auditor Tenure The Relationship Between Privatization, Corporate Governance Mechanisms and Regulation Environment Modification with Agency Costs in Previously Public Enterprises [Volume 2, Issue 3, 2012, Pages 1-20]

L

  • LARS Algorithm Examination of Variables Affecting Dividend Forecast Using Hybrid Models of PSO-LARS and PSO-SVR Algorithms [Volume 2, Issue 4, 2012, Pages 111-130]

M

  • Market Value The Investigation Intellectual Capital Effect on Market Value and Financial Performance of Cement Industry Companies Listed onTehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 51-66]
  • Momentum Strategy Trading Volume and Return from Contrarian and Momentum Strategies in Tehran Stock Exchange [Volume 2, Issue 4, 2012, Pages 33-48]

N

  • National Standards of Accounting Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard [Volume 2, Issue 1, 2012, Pages 85-103]
  • Non A Comparison Investigation of Financial Reporting Quality in Financially Distressed and Non-Distressed FirmsCase Study: Listed Companies in TSE [Volume 2, Issue 1, 2012, Pages 51-66]
  • Number of Non-Executive officers The Impact of Corporate Governance on Choosing Auditor: Evidence from Companies Listed on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 21-31]

O

  • Operating cash flow The Effects of Operating Cash Flow and Firm Size on Investment Decisions in Capital Assets of listed firms on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 1-16]
  • Operational Cash Flows Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [Volume 2, Issue 2, 2012, Pages 89-103]
  • Organizational Factors Auditors’ Opinion about the Factors Affecting their Job Satisfaction [Volume 2, Issue 4, 2012, Pages 65-94]
  • Organizational Performance Innovative Factors Role in Successful Implementation of Enterprise Resource Planning Systems [Volume 2, Issue 4, 2012, Pages 95-110]
  • Ownership Concentration and Mix The Effect of Ownership Structure on Firms Value in Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 33-50]
  • Ownership Percentage of Large Controlling Shareholder The Impact of Corporate Governance on Choosing Auditor: Evidence from Companies Listed on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 21-31]
  • Ownership structure The Effect of Ownership Structure on Firms Value in Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 33-50]

P

  • Performance Evaluation Criteria The Relationship between Performance Evaluation Criteria and Abnormal Stock Return [Volume 2, Issue 2, 2012, Pages 73-87]
  • Physical Capital Value Added Intellectual Capital and its Relation with Cost of Equity [Volume 2, Issue 4, 2012, Pages 1-18]
  • PSO Algorithm Examination of Variables Affecting Dividend Forecast Using Hybrid Models of PSO-LARS and PSO-SVR Algorithms [Volume 2, Issue 4, 2012, Pages 111-130]
  • Pulic’s Model The Investigation Intellectual Capital Effect on Market Value and Financial Performance of Cement Industry Companies Listed onTehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 51-66]

Q

  • Quality Model of ISO/IEC9126 An Evaluation of Quality Criteria of Informations Systems Based on ISO/IEC Standard Among Selected Iranian Organizations [Volume 2, Issue 4, 2012, Pages 131-147]

R

  • Related party transactions Identifying Motives of Related Party Transactions [Volume 2, Issue 4, 2012, Pages 49-64]
  • Relevance Value Relevance of Accounting Information in Corporate Financing Decisions: Evidence from Iran [Volume 2, Issue 2, 2012, Pages 1-15]
  • Reporting Quality Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard [Volume 2, Issue 1, 2012, Pages 85-103]
  • Returnof Stock The Effect of Conservative Reporting of Depreciation on the Factors such as, Return of Stock, Value Relevance and Sustainability of Profit [Volume 2, Issue 1, 2012, Pages 105-122]

S

  • Selecting Factors Examination of Variables Affecting Dividend Forecast Using Hybrid Models of PSO-LARS and PSO-SVR Algorithms [Volume 2, Issue 4, 2012, Pages 111-130]
  • Signaling model Signaling and the Valuation at IPOs [Volume 2, Issue 2, 2012, Pages 55-72]
  • Square of Discretionary Accruals The Relationship between Financial Reporting Quality and Idiosyncratic Stock Return Volatility Among Companies Listed on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 17-32]
  • Stock Dividend Examination of Variables Affecting Dividend Forecast Using Hybrid Models of PSO-LARS and PSO-SVR Algorithms [Volume 2, Issue 4, 2012, Pages 111-130]
  • Stock Rate of Return Imperical Investigation of the Relationship between Human Resource Value and Stock Rate of Return of CompaniesListed on Tehran Stock Exchange [Volume 2, Issue 2, 2012, Pages 17-33]
  • Structural Capital Value Added Intellectual Capital and its Relation with Cost of Equity [Volume 2, Issue 4, 2012, Pages 1-18]
  • Structural Equation Model Components of the Knowledge and Skills in Accounting Education in the New Business Environment with Structural Equation Modeling Approach [Volume 2, Issue 2, 2012, Pages 105-119]
  • Substitutive Perspective Variables Affecting Conservatism [Volume 2, Issue 4, 2012, Pages 19-32]
  • Sustainability of Profit The Effect of Conservative Reporting of Depreciation on the Factors such as, Return of Stock, Value Relevance and Sustainability of Profit [Volume 2, Issue 1, 2012, Pages 105-122]
  • SVR Algorithm Examination of Variables Affecting Dividend Forecast Using Hybrid Models of PSO-LARS and PSO-SVR Algorithms [Volume 2, Issue 4, 2012, Pages 111-130]

T

  • Tehran Stock Exchange Imperical Investigation of the Relationship between Human Resource Value and Stock Rate of Return of CompaniesListed on Tehran Stock Exchange [Volume 2, Issue 2, 2012, Pages 17-33]
  • Timeliness of the Earning The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [Volume 2, Issue 3, 2012, Pages 67-91]
  • Trading Volume Trading Volume and Return from Contrarian and Momentum Strategies in Tehran Stock Exchange [Volume 2, Issue 4, 2012, Pages 33-48]

U

  • Underpricing Signaling and the Valuation at IPOs [Volume 2, Issue 2, 2012, Pages 55-72]
  • User Satisfaction Innovative Factors Role in Successful Implementation of Enterprise Resource Planning Systems [Volume 2, Issue 4, 2012, Pages 95-110]

V

  • Value Value Relevance of Accounting Information in Corporate Financing Decisions: Evidence from Iran [Volume 2, Issue 2, 2012, Pages 1-15]
  • Value Added Intellectual Capital Intellectual Capital and its Relation with Cost of Equity [Volume 2, Issue 4, 2012, Pages 1-18]
  • Value Relevance of Earning The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [Volume 2, Issue 3, 2012, Pages 67-91]
  • Value Relevance of Profit The Effect of Conservative Reporting of Depreciation on the Factors such as, Return of Stock, Value Relevance and Sustainability of Profit [Volume 2, Issue 1, 2012, Pages 105-122]