Keyword Index

A

  • Abnormal return Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
  • Abnormal Return Cumulative Effect Earnings Timeliness on Public Stock Offering Abnormal Returns in Listed Companies of Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 55-67]
  • Abnormal Returns Value relevance of accounting earnings associated with normal and abnormal returns [Volume 3, Issue 4, 2013, Pages 1-15]
  • Accrual Financial Statement Restatements Impacts on Accrual Quality [Volume 3, Issue 1, 2013, Pages 119-147]
  • Accrual Anomalies The Study of Accrual Reversal on Persistence, Anomaly, Earnings of listed Companies on Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 147-166]
  • Accrual Quality The Study of Accruals and Conservatism Effect on Investment Efficiency [Volume 3, Issue 2, 2013, Pages 81-100]
  • Accrual Reversals The Study of Accrual Reversal on Persistence, Anomaly, Earnings of listed Companies on Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 147-166]
  • Accruals A Comparison of Cash Flows-based Financial Information and Accrual Accounting-based Financial Information in Forecasting Return Considering Corporate Life Cycle [Volume 3, Issue 1, 2013, Pages 149-167]
  • Actor Model Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
  • Advanced Manufacturing Technology The Relationships Among Management Accounting Information, Organizational Learning And Production Performance [Volume 3, Issue 3, 2013, Pages 125-145]
  • Agency Costs The Relationship between Duality, Change in Members, Managerial Ownership and Agency Costs in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 35-53]
  • Agency Costs The Effect of Chief Executive Officer Tenure on Firms Value, Agency Costs and Information Risk [Volume 3, Issue 3, 2013, Pages 21-39]
  • Agency problem The Impact of Enterprise Resource Planning (ERP) Systems on the Effectiveness of Internal Controls over Financial Reporting [Volume 3, Issue 4, 2013, Pages 17-38]
  • Allocation Portfolio Performance Evaluation in Mutual Funds and Investment Companies With Henriksson – Merton Model [Volume 3, Issue 1, 2013, Pages 83-99]
  • Ask spread Examining Relationshionship Between on Limit Price And Information Asymmetry In Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 69-82]
  • Audit Firm Size The Effect of Audit Quality on Cost of Equity Capital [Volume 3, Issue 4, 2013, Pages 109-128]
  • Auditor industry specialization The Effect of Audit Quality on Cost of Equity Capital [Volume 3, Issue 4, 2013, Pages 109-128]
  • Auditor Tenure The Effect of Audit Quality on Cost of Equity Capital [Volume 3, Issue 4, 2013, Pages 109-128]
  • Audit report lag(ARL) The factors affecting Interim financial reports lag [Volume 3, Issue 4, 2013, Pages 71-88]

B

  • Balanced Scorecard and National Iranian Gas Company Identifying and Ranking the Balanced Scorecard Performance Indicators (Case Study: National Iranian Gas Company) [Volume 3, Issue 4, 2013, Pages 129-146]
  • Balanced Scorecard(BSC) An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
  • Bid Examining Relationshionship Between on Limit Price And Information Asymmetry In Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 69-82]
  • Board Size The Relationship between Duality, Change in Members, Managerial Ownership and Agency Costs in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 35-53]
  • Bounded Board Members The Relationship between Duality, Change in Members, Managerial Ownership and Agency Costs in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 35-53]
  • Buy and Hold Return Value Relevance of Accounting Information in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 101-123]

C

  • Capital Cost of Liability & Weighted Average Cost of Capital Investigating the Impact of Information Asymmetry on Cost of Capital [Volume 3, Issue 2, 2013, Pages 125-146]
  • Capital Cost of Retained Earnings Investigating the Impact of Information Asymmetry on Cost of Capital [Volume 3, Issue 2, 2013, Pages 125-146]
  • Cash Effective Tax Rate Sustainable Tax Paid Rate and Earnings Persistence in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 147-166]
  • Cash Flows A Comparison of Cash Flows-based Financial Information and Accrual Accounting-based Financial Information in Forecasting Return Considering Corporate Life Cycle [Volume 3, Issue 1, 2013, Pages 149-167]
  • Cash Holdings The Investigation the Relationship between the Conservatism in the Financial Reporting and the Cash Holdings of the Listed Companies in TSE [Volume 3, Issue 1, 2013, Pages 17-33]
  • Cash Value The Relationships Among Financial Constraint, Cash Value and Net Investment in Firms Listed [Volume 3, Issue 2, 2013, Pages 167-189]
  • CEO Tenure The Effect of Chief Executive Officer Tenure on Firms Value, Agency Costs and Information Risk [Volume 3, Issue 3, 2013, Pages 21-39]
  • Community The Relationship between Corporate Social Responsibility and Financial Performance of the Firms Listed on Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 1-20]
  • Concurrent Persistence and Valuation of Non-Operating Items [Volume 3, Issue 2, 2013, Pages 43-58]
  • Corporate Governance The Effect of Shareholder Rights on Earnings Quality [Volume 3, Issue 3, 2013, Pages 147-172]
  • Corporate Social Reporting Investors' Reaction to Corporation Social Responsibility Types [Volume 3, Issue 1, 2013, Pages 101-117]
  • Corporation Governance Financial Statement Restatements Impacts on Accrual Quality [Volume 3, Issue 1, 2013, Pages 119-147]
  • Cost of equity Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
  • Cost of Equity Capital Investigating the Impact of Information Asymmetry on Cost of Capital [Volume 3, Issue 2, 2013, Pages 125-146]
  • Cost of Equity Capital Effect of Conservatism and Disclosure on the Cost of Equity Capital [Volume 3, Issue 3, 2013, Pages 93-110]
  • Cost of Equity Capital The Effect of Audit Quality on Cost of Equity Capital [Volume 3, Issue 4, 2013, Pages 109-128]
  • Cumulative Return Value Relevance of Accounting Information in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 101-123]
  • Customer Aspect An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
  • Customers The Relationship between Corporate Social Responsibility and Financial Performance of the Firms Listed on Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 1-20]

D

  • Delay The factors affecting Interim financial reports lag [Volume 3, Issue 4, 2013, Pages 71-88]
  • Disclosure Effect of Conservatism and Disclosure on the Cost of Equity Capital [Volume 3, Issue 3, 2013, Pages 93-110]
  • Disclosures Quality Relation between Disclosures Quality and Conditional and Unconditional Conservatism [Volume 3, Issue 2, 2013, Pages 1-19]
  • Discretionary accruals Relation between Disclosures Quality and Conditional and Unconditional Conservatism [Volume 3, Issue 2, 2013, Pages 1-19]
  • Down Analyzing the Performance of Iran Mutual Funds [Volume 3, Issue 2, 2013, Pages 21-41]

E

  • Earning Conservatism Effectiveness Of Timeliness And Conservatism On The Earnings Information Content of listed companies in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 75-92]
  • Earning Information Content Effectiveness Of Timeliness And Conservatism On The Earnings Information Content of listed companies in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 75-92]
  • Earning Quality Financial Statement Restatements Impacts on Accrual Quality [Volume 3, Issue 1, 2013, Pages 119-147]
  • Earnings Value relevance of accounting earnings associated with normal and abnormal returns [Volume 3, Issue 4, 2013, Pages 1-15]
  • Earnings per Share Value Relevance of Accounting Information in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 101-123]
  • Earnings Persistent The Study of Accrual Reversal on Persistence, Anomaly, Earnings of listed Companies on Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 147-166]
  • Earnings Quality The Effect of Shareholder Rights on Earnings Quality [Volume 3, Issue 3, 2013, Pages 147-172]
  • Earnings surprises Stock Returns and Earnings Surprises : Market Level Vs. Firm Level [Volume 3, Issue 4, 2013, Pages 39-52]
  • Earnings Timeliness Effect Earnings Timeliness on Public Stock Offering Abnormal Returns in Listed Companies of Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 55-67]
  • Earnings Transparency Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
  • Earning Timeliness Effectiveness Of Timeliness And Conservatism On The Earnings Information Content of listed companies in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 75-92]
  • Environmental The Relationship between Corporate Social Responsibility and Financial Performance of the Firms Listed on Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 1-20]
  • ERP The Impact of Enterprise Resource Planning (ERP) Systems on the Effectiveness of Internal Controls over Financial Reporting [Volume 3, Issue 4, 2013, Pages 17-38]
  • Excess Return The Relationships Among Financial Constraint, Cash Value and Net Investment in Firms Listed [Volume 3, Issue 2, 2013, Pages 167-189]
  • Exchange Rate The Investigation of the Relationship between Exchange Rate Fluctuations and Banks’ Stock Return in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 57-73]

F

  • Facilitators of Organizational Learning The Relationships Among Management Accounting Information, Organizational Learning And Production Performance [Volume 3, Issue 3, 2013, Pages 125-145]
  • Fama Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
  • Financial Aspect An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
  • Financialm Statements Restatement Financial Statement Restatements Impacts on Accrual Quality [Volume 3, Issue 1, 2013, Pages 119-147]
  • Firm value The Relationships Among Financial Constraint, Cash Value and Net Investment in Firms Listed [Volume 3, Issue 2, 2013, Pages 167-189]
  • Firm value The Effect of Chief Executive Officer Tenure on Firms Value, Agency Costs and Information Risk [Volume 3, Issue 3, 2013, Pages 21-39]
  • French Three Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
  • Future profitability The Impact Of Accounting Conservatism On Managers' Investment Decisions [Volume 3, Issue 4, 2013, Pages 89-107]

G

  • Generalized Method of Moments (GMM) Effectiveness Of Timeliness And Conservatism On The Earnings Information Content of listed companies in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 75-92]
  • Good and bad Accruals The Study of Accrual Reversal on Persistence, Anomaly, Earnings of listed Companies on Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 147-166]
  • Growth Rate Predictability of PEG Ratio in Comparison with PE Ratio for Determining the Stock Price [Volume 3, Issue 1, 2013, Pages 1-16]

I

  • Information Asymmetry Examining Relationshionship Between on Limit Price And Information Asymmetry In Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 69-82]
  • Information Asymmetry Investigating the Impact of Information Asymmetry on Cost of Capital [Volume 3, Issue 2, 2013, Pages 125-146]
  • Information Risk The Effect of Chief Executive Officer Tenure on Firms Value, Agency Costs and Information Risk [Volume 3, Issue 3, 2013, Pages 21-39]
  • Intangibles The Value Relevance of Reported Goodwill [Volume 3, Issue 3, 2013, Pages 111-124]
  • Interim The factors affecting Interim financial reports lag [Volume 3, Issue 4, 2013, Pages 71-88]
  • Internal Process Aspect An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
  • Investment Efficiency The Study of Accruals and Conservatism Effect on Investment Efficiency [Volume 3, Issue 2, 2013, Pages 81-100]

K

  • Keywords: Conservatism The Impact Of Accounting Conservatism On Managers' Investment Decisions [Volume 3, Issue 4, 2013, Pages 89-107]
  • Keywords: Expertise Relation between auditors ‘expertise and ethical sensitivity and moral judgment [Volume 3, Issue 4, 2013, Pages 53-70]
  • Keywords: Financial Constraints The Relationships Among Financial Constraint, Cash Value and Net Investment in Firms Listed [Volume 3, Issue 2, 2013, Pages 167-189]

L

  • Learnings and Growth Aspect An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
  • Less Sophisticated Investors Investors' Reaction to Corporation Social Responsibility Types [Volume 3, Issue 1, 2013, Pages 101-117]

M

  • Management Accounting Information The Relationships Among Management Accounting Information, Organizational Learning And Production Performance [Volume 3, Issue 3, 2013, Pages 125-145]
  • Market Timing Portfolio Performance Evaluation in Mutual Funds and Investment Companies With Henriksson – Merton Model [Volume 3, Issue 1, 2013, Pages 83-99]
  • Modern and Post Modern Portfolio Theory Analyzing the Performance of Iran Mutual Funds [Volume 3, Issue 2, 2013, Pages 21-41]
  • Multi The factors affecting Interim financial reports lag [Volume 3, Issue 4, 2013, Pages 71-88]
  • Mutual Funds Analyzing the Performance of Iran Mutual Funds [Volume 3, Issue 2, 2013, Pages 21-41]

N

  • Net Investment The Relationships Among Financial Constraint, Cash Value and Net Investment in Firms Listed [Volume 3, Issue 2, 2013, Pages 167-189]
  • Non The Relationship between Duality, Change in Members, Managerial Ownership and Agency Costs in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 35-53]
  • Non Persistence and Valuation of Non-Operating Items [Volume 3, Issue 2, 2013, Pages 43-58]

O

  • Operating Items Persistence and Valuation of Non-Operating Items [Volume 3, Issue 2, 2013, Pages 43-58]
  • Outcome Relation between auditors ‘expertise and ethical sensitivity and moral judgment [Volume 3, Issue 4, 2013, Pages 53-70]
  • Overinvestment The Study of Accruals and Conservatism Effect on Investment Efficiency [Volume 3, Issue 2, 2013, Pages 81-100]

P

  • Panel Data The factors affecting Interim financial reports lag [Volume 3, Issue 4, 2013, Pages 71-88]
  • PEG Ratio Predictability of PEG Ratio in Comparison with PE Ratio for Determining the Stock Price [Volume 3, Issue 1, 2013, Pages 1-16]
  • PE Ratio Predictability of PEG Ratio in Comparison with PE Ratio for Determining the Stock Price [Volume 3, Issue 1, 2013, Pages 1-16]
  • Performance Evaluation Portfolio Performance Evaluation in Mutual Funds and Investment Companies With Henriksson – Merton Model [Volume 3, Issue 1, 2013, Pages 83-99]
  • Performance Evaluation An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
  • Performance Measurement Indicators Identifying and Ranking the Balanced Scorecard Performance Indicators (Case Study: National Iranian Gas Company) [Volume 3, Issue 4, 2013, Pages 129-146]
  • Persistence Persistence and Valuation of Non-Operating Items [Volume 3, Issue 2, 2013, Pages 43-58]
  • Price Behavior Stock Returns and Earnings Surprises : Market Level Vs. Firm Level [Volume 3, Issue 4, 2013, Pages 39-52]
  • Price Limit Examining Relationshionship Between on Limit Price And Information Asymmetry In Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 69-82]
  • Production Performance The Relationships Among Management Accounting Information, Organizational Learning And Production Performance [Volume 3, Issue 3, 2013, Pages 125-145]

Q

  • Quality Financial Statement Restatements Impacts on Accrual Quality [Volume 3, Issue 1, 2013, Pages 119-147]

R

  • Reported Goodwill The Value Relevance of Reported Goodwill [Volume 3, Issue 3, 2013, Pages 111-124]
  • Return A Comparison of Cash Flows-based Financial Information and Accrual Accounting-based Financial Information in Forecasting Return Considering Corporate Life Cycle [Volume 3, Issue 1, 2013, Pages 149-167]

S

  • Seasonal Earnings Stock Returns and Earnings Surprises : Market Level Vs. Firm Level [Volume 3, Issue 4, 2013, Pages 39-52]
  • Selectivity Portfolio Performance Evaluation in Mutual Funds and Investment Companies With Henriksson – Merton Model [Volume 3, Issue 1, 2013, Pages 83-99]
  • Shareholder Rights The Effect of Shareholder Rights on Earnings Quality [Volume 3, Issue 3, 2013, Pages 147-172]
  • Side Beta Analyzing the Performance of Iran Mutual Funds [Volume 3, Issue 2, 2013, Pages 21-41]
  • Social Behaviors Investors' Reaction to Corporation Social Responsibility Types [Volume 3, Issue 1, 2013, Pages 101-117]
  • Social responsibility The Relationship between Corporate Social Responsibility and Financial Performance of the Firms Listed on Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 1-20]
  • Sophisticated Investor Investors' Reaction to Corporation Social Responsibility Types [Volume 3, Issue 1, 2013, Pages 101-117]
  • Stock Market Model The Investigation of the Relationship between Exchange Rate Fluctuations and Banks’ Stock Return in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 57-73]
  • Stock Price Predictability of PEG Ratio in Comparison with PE Ratio for Determining the Stock Price [Volume 3, Issue 1, 2013, Pages 1-16]
  • Stock Return The Investigation of the Relationship between Exchange Rate Fluctuations and Banks’ Stock Return in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 57-73]
  • Strategic Map Identifying and Ranking the Balanced Scorecard Performance Indicators (Case Study: National Iranian Gas Company) [Volume 3, Issue 4, 2013, Pages 129-146]
  • Sustainable Tax Paid Rate Sustainable Tax Paid Rate and Earnings Persistence in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 147-166]

T

  • Tehran Stock Exchange The Relationship between Duality, Change in Members, Managerial Ownership and Agency Costs in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 35-53]
  • Tehran Stock Exchange Examining Relationshionship Between on Limit Price And Information Asymmetry In Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 69-82]
  • The Public Offering of Shares Effect Earnings Timeliness on Public Stock Offering Abnormal Returns in Listed Companies of Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 55-67]

U

  • Unconditional Conservatism Relation between Disclosures Quality and Conditional and Unconditional Conservatism [Volume 3, Issue 2, 2013, Pages 1-19]
  • Underinvestment The Study of Accruals and Conservatism Effect on Investment Efficiency [Volume 3, Issue 2, 2013, Pages 81-100]
  • Upside Potential Ratio Analyzing the Performance of Iran Mutual Funds [Volume 3, Issue 2, 2013, Pages 21-41]

V

  • Value Relevance Value Relevance of Accounting Information in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 101-123]
  • Value Relevance The Value Relevance of Reported Goodwill [Volume 3, Issue 3, 2013, Pages 111-124]

W

  • Workers The Relationship between Corporate Social Responsibility and Financial Performance of the Firms Listed on Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 1-20]