Keyword Index

A

  • Abnormal Items of Accounts Receivable Relationship Between Abnormal Items of Accounts Receivable and Earnings Quality [Volume 4, Issue 2, 2014, Pages 47-60]
  • Accounting Conservatism Acounting Conservatism and the Value of Cash Holdings [Volume 4, Issue 3, 2014, Pages 23-43]
  • Accounting Conservatism 6) The Relation of Business Strategy with Earnings Quality and Stock Return in Firms listed in TSE [Volume 4, Issue 3, 2014, Pages 105-127]
  • Accounting Conservatism The Relation between Auditor Tenure Period and Accounting Conservatism in Iranian Firms [Volume 4, Issue 3, 2014, Pages 209-224]
  • Accounting Information The role of accounting information in acceleration of tax receiving processes [Volume 4, Issue 2, 2014, Pages 1-20]
  • Accrual accounting system The Role of Information Technology (IT) in Promotion of Accrual Accounting System in the Medical Science Universities in Iran (Case Study: Kermanshah Medical Science University) [Volume 4, Issue 3, 2014, Pages 85-98]
  • Accrual Quality The relationship between earnings quality and liquidity risk [Volume 4, Issue 1, 2014, Pages 37-53]
  • AMIHOUD criteria The Relation between Asset Liquidity and Stock Liquidity in Tehran Stock Exchange [Volume 4, Issue 4, 2014, Pages 61-77]
  • Approximated Tobin's Q Earning Management efficient contracting theory and its Role in Value Creation [Volume 4, Issue 1, 2014, Pages 159-177]
  • Artificial neural networks Valuation of Intangible Assets by Using of Artificial Neural Network [Volume 4, Issue 4, 2014, Pages 223-238]
  • Asset Pricing Idiosyncratic Risk Pricing: Evidence based Information Content of Earnings [Volume 4, Issue 1, 2014, Pages 1-19]
  • Asymmetric cost behavior Effect of Prior Sales Changes on Asymmetric Cost Behavior [Volume 4, Issue 4, 2014, Pages 205-221]
  • Asymmetry GARCH Day of the Week Effect in Stock Returns by using Bootstrapping GARCH [Volume 4, Issue 2, 2014, Pages 149-160]
  • Auditing quality The Relation between Auditor Tenure Period and Accounting Conservatism in Iranian Firms [Volume 4, Issue 3, 2014, Pages 209-224]
  • Auditor Tenure The Relation between Auditor Tenure Period and Accounting Conservatism in Iranian Firms [Volume 4, Issue 3, 2014, Pages 209-224]

B

  • Bankruptcy Investigation of the relationship between bankruptcy risk, intellectual capital and its components for the companies listed in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 115-141]
  • Bankruptcy Prediction Models Business Cycle and Stability of Bankruptcy Prediction Models [Volume 4, Issue 3, 2014, Pages 1-22]
  • Behavioral Finance Information uncertainty and investors’ under-reaction [Volume 4, Issue 3, 2014, Pages 169-177]
  • Book The Association Between Book-Tax Difference And Earnings Management [Volume 4, Issue 2, 2014, Pages 61-83]
  • Bootstrap Day of the Week Effect in Stock Returns by using Bootstrapping GARCH [Volume 4, Issue 2, 2014, Pages 149-160]
  • Business cycle Business Cycle and Stability of Bankruptcy Prediction Models [Volume 4, Issue 3, 2014, Pages 1-22]
  • Business Cycles Market liquidity, business cycles and economic growth [Volume 4, Issue 1, 2014, Pages 201-215]
  • Business Group The Effect of Operation Diversity of Business Groups and The Kind of Industry on Intra-group Debts [Volume 4, Issue 3, 2014, Pages 69-83]
  • Business strategy 6) The Relation of Business Strategy with Earnings Quality and Stock Return in Firms listed in TSE [Volume 4, Issue 3, 2014, Pages 105-127]

C

  • Capital Testing the effects of government expenditures on Tehran stock exchange indexes [Volume 4, Issue 1, 2014, Pages 143-158]
  • Capital Requirements The Role of Capital in Financial Institutions and Systemic Risk [Volume 4, Issue 3, 2014, Pages 127-147]
  • Capital Structure Financial and Non-financial Factors Effective on Capital Structure Decisions [Volume 4, Issue 4, 2014, Pages 187-203]
  • Cash Holdings Acounting Conservatism and the Value of Cash Holdings [Volume 4, Issue 3, 2014, Pages 23-43]
  • Corporate Governance Examining association between financial statements restatements with auditor switches [Volume 4, Issue 2, 2014, Pages 197-215]
  • Corporate Ownership 8) The Relation of Ownership and board Structure with Voluntary Disclosure [Volume 4, Issue 4, 2014, Pages 167-186]
  • Corporate Social Responsibility The Relation between Corporate Social Responsibility and Cost of Equity Capital of Firms Listed in Tehran Stock Exchange [Volume 4, Issue 4, 2014, Pages 105-123]
  • CosCost Stickiness Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [Volume 4, Issue 2, 2014, Pages 163-177]
  • Cost of Capital The Relation of Cost of capital with Iranian Accounting Standard and Stocks Liquidity [Volume 4, Issue 4, 2014, Pages 125-142]
  • Cost of Equity Capital The Relation between Corporate Social Responsibility and Cost of Equity Capital of Firms Listed in Tehran Stock Exchange [Volume 4, Issue 4, 2014, Pages 105-123]
  • Cost of Goods Sold Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [Volume 4, Issue 2, 2014, Pages 163-177]
  • Cost Stickiness The Role of Cost Stickiness in Estimating Conditional Conservatism [Volume 4, Issue 4, 2014, Pages 39-59]
  • Cost Stickiness Effect of Prior Sales Changes on Asymmetric Cost Behavior [Volume 4, Issue 4, 2014, Pages 205-221]

D

  • Data Envelopment Analysis The Relation Between Voluntary Disclosure and Performance of Firms Listed in Tehran Stock Exchange [Volume 4, Issue 3, 2014, Pages 153-168]
  • Day Day of the Week Effect in Stock Returns by using Bootstrapping GARCH [Volume 4, Issue 2, 2014, Pages 149-160]
  • Disclosure Comparative Study of Transparency and Disclosure Indices In Developing and Developed Countries [Volume 4, Issue 4, 2014, Pages 143-165]
  • Disclosure Item Comparative Study of Transparency and Disclosure Indices In Developing and Developed Countries [Volume 4, Issue 4, 2014, Pages 143-165]

E

  • Earnings Quality Investigation of Restating Companies’ Earnings Quality [Volume 4, Issue 2, 2014, Pages 129-147]
  • Earnings Quality and Profitability Relationship Between Abnormal Items of Accounts Receivable and Earnings Quality [Volume 4, Issue 2, 2014, Pages 47-60]
  • Economic Growth Market liquidity, business cycles and economic growth [Volume 4, Issue 1, 2014, Pages 201-215]
  • Efficient market hypothesis (EMH) Information uncertainty and investors’ under-reaction [Volume 4, Issue 3, 2014, Pages 169-177]
  • ERM The Relation between ERM Techniques and Performance of Food Industry firms [Volume 4, Issue 3, 2014, Pages 45-60]
  • Estimation The Role of Cost Stickiness in Estimating Conditional Conservatism [Volume 4, Issue 4, 2014, Pages 39-59]
  • Ethical development The effect of Gender on accounting students' perception: Cross-cultural study in Iran and United Kingdom [Volume 4, Issue 1, 2014, Pages 55-73]
  • Ethical Orientation The effect of Gender on accounting students' perception: Cross-cultural study in Iran and United Kingdom [Volume 4, Issue 1, 2014, Pages 55-73]
  • Expected Returns Information Transparency and Stock Liquidity [Volume 4, Issue 2, 2014, Pages 85-98]
  • Experience Effects of Academic Training, In Service Training and Experience of Accountants on Professional Judgment of auditors [Volume 4, Issue 3, 2014, Pages 191-208]

F

  • Financial Crisis The Role of Capital in Financial Institutions and Systemic Risk [Volume 4, Issue 3, 2014, Pages 127-147]
  • Financial Leverage Financial and Non-financial Factors Effective on Capital Structure Decisions [Volume 4, Issue 4, 2014, Pages 187-203]
  • Financial Regulation The Role of Capital in Financial Institutions and Systemic Risk [Volume 4, Issue 3, 2014, Pages 127-147]
  • Firms performance Relationship between Timing of Financial Reporting and Firms Performance at Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 21-35]
  • Firm value Earning Management efficient contracting theory and its Role in Value Creation [Volume 4, Issue 1, 2014, Pages 159-177]

G

  • Gender The effect of Gender on accounting students' perception: Cross-cultural study in Iran and United Kingdom [Volume 4, Issue 1, 2014, Pages 55-73]
  • Government 8) The Relation of Ownership and board Structure with Voluntary Disclosure [Volume 4, Issue 4, 2014, Pages 167-186]

H

  • Hodrick-Prescott Filter Business Cycle and Stability of Bankruptcy Prediction Models [Volume 4, Issue 3, 2014, Pages 1-22]
  • Hofstede’s dimensions of culture The effect of Gender on accounting students' perception: Cross-cultural study in Iran and United Kingdom [Volume 4, Issue 1, 2014, Pages 55-73]

I

  • Idiosyncratic Risk Idiosyncratic Risk Pricing: Evidence based Information Content of Earnings [Volume 4, Issue 1, 2014, Pages 1-19]
  • Information Asymmetry Long-run and Short-run returns of Intial Public Offerings (IPOs) of public and private companies in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 179-200]
  • Information Asymmetry The Role of Cost Stickiness in Estimating Conditional Conservatism [Volume 4, Issue 4, 2014, Pages 39-59]
  • Information transparency Information Transparency and Stock Liquidity [Volume 4, Issue 2, 2014, Pages 85-98]
  • Information uncertainty Information uncertainty and investors’ under-reaction [Volume 4, Issue 3, 2014, Pages 169-177]
  • Initial Public Offering Long-run and Short-run returns of Intial Public Offerings (IPOs) of public and private companies in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 179-200]
  • In-service Training Effects of Academic Training, In Service Training and Experience of Accountants on Professional Judgment of auditors [Volume 4, Issue 3, 2014, Pages 191-208]
  • Internal Capital Market The Effect of Operation Diversity of Business Groups and The Kind of Industry on Intra-group Debts [Volume 4, Issue 3, 2014, Pages 69-83]
  • Intra-group Debts The Effect of Operation Diversity of Business Groups and The Kind of Industry on Intra-group Debts [Volume 4, Issue 3, 2014, Pages 69-83]
  • Investors’ under-reaction Information uncertainty and investors’ under-reaction [Volume 4, Issue 3, 2014, Pages 169-177]
  • Iranian accounting standards The Relation of Cost of capital with Iranian Accounting Standard and Stocks Liquidity [Volume 4, Issue 4, 2014, Pages 125-142]
  • IT The Role of Information Technology (IT) in Promotion of Accrual Accounting System in the Medical Science Universities in Iran (Case Study: Kermanshah Medical Science University) [Volume 4, Issue 3, 2014, Pages 85-98]

K

  • Keyword: Value relevance The relationship between earnings quality and liquidity risk [Volume 4, Issue 1, 2014, Pages 37-53]
  • Knowledge- Based Economy Valuation of Intangible Assets by Using of Artificial Neural Network [Volume 4, Issue 4, 2014, Pages 223-238]

L

M

  • Marginal value Acounting Conservatism and the Value of Cash Holdings [Volume 4, Issue 3, 2014, Pages 23-43]
  • Market Value Added Working Capital Management Strategies And Market Value Added Of Firms [Volume 4, Issue 1, 2014, Pages 93-113]
  • Medical Science University The Role of Information Technology (IT) in Promotion of Accrual Accounting System in the Medical Science Universities in Iran (Case Study: Kermanshah Medical Science University) [Volume 4, Issue 3, 2014, Pages 85-98]
  • Member Firms of Business Group The Effect of Operation Diversity of Business Groups and The Kind of Industry on Intra-group Debts [Volume 4, Issue 3, 2014, Pages 69-83]
  • Methodology A critical review of empirical research methodology in finance and accounting in Iran [Volume 4, Issue 2, 2014, Pages 99-127]

N

  • Net Financing Activities Relation in net cash flow variations from each rank of cashflow statement with P/E [Volume 4, Issue 1, 2014, Pages 75-91]
  • Net Investing Activities Relation in net cash flow variations from each rank of cashflow statement with P/E [Volume 4, Issue 1, 2014, Pages 75-91]
  • Net Operating Activities Relation in net cash flow variations from each rank of cashflow statement with P/E [Volume 4, Issue 1, 2014, Pages 75-91]

O

  • OHLC Prices Overreaction modeling of Stock Market through Intraday OHLC Prices [Volume 4, Issue 2, 2014, Pages 179-196]
  • One dimensional and multidimensional models Designing financial reporting transparency model [Volume 4, Issue 4, 2014, Pages 1-38]
  • Organizational Performance The Relation between ERM Techniques and Performance of Food Industry firms [Volume 4, Issue 3, 2014, Pages 45-60]
  • Other Operational Costs Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [Volume 4, Issue 2, 2014, Pages 163-177]
  • Overreaction Overreaction modeling of Stock Market through Intraday OHLC Prices [Volume 4, Issue 2, 2014, Pages 179-196]
  • Over-valuation The Relation between Over-valuation and Disclosure of Internet Financial Information [Volume 4, Issue 4, 2014, Pages 79-103]

P

  • Price to Earning Ratio Relation in net cash flow variations from each rank of cashflow statement with P/E [Volume 4, Issue 1, 2014, Pages 75-91]
  • Pulic’s Model Investigation of the relationship between bankruptcy risk, intellectual capital and its components for the companies listed in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 115-141]

Q

R

  • Restatement Investigation of Restating Companies’ Earnings Quality [Volume 4, Issue 2, 2014, Pages 129-147]
  • Return Overreaction modeling of Stock Market through Intraday OHLC Prices [Volume 4, Issue 2, 2014, Pages 179-196]
  • Risk management The Role of Capital in Financial Institutions and Systemic Risk [Volume 4, Issue 3, 2014, Pages 127-147]
  • ROE Earning Management efficient contracting theory and its Role in Value Creation [Volume 4, Issue 1, 2014, Pages 159-177]
  • ROIC Earning Management efficient contracting theory and its Role in Value Creation [Volume 4, Issue 1, 2014, Pages 159-177]

S

  • Sales general and Administrative Costs Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [Volume 4, Issue 2, 2014, Pages 163-177]
  • Stock Liquidity Information Transparency and Stock Liquidity [Volume 4, Issue 2, 2014, Pages 85-98]
  • Stock Liquidity The Relation between Asset Liquidity and Stock Liquidity in Tehran Stock Exchange [Volume 4, Issue 4, 2014, Pages 61-77]
  • Stock Market Overreaction modeling of Stock Market through Intraday OHLC Prices [Volume 4, Issue 2, 2014, Pages 179-196]
  • Stock Market Liquidity Market liquidity, business cycles and economic growth [Volume 4, Issue 1, 2014, Pages 201-215]
  • Stock Price Delay quality of accounting information and stock price adjustment [Volume 4, Issue 2, 2014, Pages 21-45]
  • Stock Return Examining association between financial statements restatements with auditor switches [Volume 4, Issue 2, 2014, Pages 197-215]
  • Stock Returns 6) The Relation of Business Strategy with Earnings Quality and Stock Return in Firms listed in TSE [Volume 4, Issue 3, 2014, Pages 105-127]
  • Strategy risk management The Relation between ERM Techniques and Performance of Food Industry firms [Volume 4, Issue 3, 2014, Pages 45-60]
  • Systematic Risk The Role of Capital in Financial Institutions and Systemic Risk [Volume 4, Issue 3, 2014, Pages 127-147]

T

  • Tax Difference The Association Between Book-Tax Difference And Earnings Management [Volume 4, Issue 2, 2014, Pages 61-83]
  • Tehran Stock Exchange Investigation of the relationship between bankruptcy risk, intellectual capital and its components for the companies listed in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 115-141]
  • Tehran Stock Exchange Investigation of Restating Companies’ Earnings Quality [Volume 4, Issue 2, 2014, Pages 129-147]
  • Tehran Stock Exchange 8) The Relation of Ownership and board Structure with Voluntary Disclosure [Volume 4, Issue 4, 2014, Pages 167-186]
  • Timeliness of Financial Reporting Relationship between Timing of Financial Reporting and Firms Performance at Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 21-35]
  • Total Operational Costs Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [Volume 4, Issue 2, 2014, Pages 163-177]
  • Transparency Comparative Study of Transparency and Disclosure Indices In Developing and Developed Countries [Volume 4, Issue 4, 2014, Pages 143-165]
  • Transparency Index Comparative Study of Transparency and Disclosure Indices In Developing and Developed Countries [Volume 4, Issue 4, 2014, Pages 143-165]
  • TSE Testing the effects of government expenditures on Tehran stock exchange indexes [Volume 4, Issue 1, 2014, Pages 143-158]

U

  • Underreaction Overreaction modeling of Stock Market through Intraday OHLC Prices [Volume 4, Issue 2, 2014, Pages 179-196]

V

  • VAR Testing the effects of government expenditures on Tehran stock exchange indexes [Volume 4, Issue 1, 2014, Pages 143-158]
  • Volatility Overreaction modeling of Stock Market through Intraday OHLC Prices [Volume 4, Issue 2, 2014, Pages 179-196]
  • Voluntary Disclosure The Relation Between Voluntary Disclosure and Performance of Firms Listed in Tehran Stock Exchange [Volume 4, Issue 3, 2014, Pages 153-168]
  • Voluntary Disclosure 8) The Relation of Ownership and board Structure with Voluntary Disclosure [Volume 4, Issue 4, 2014, Pages 167-186]

W

  • Working Capital Management Working Capital Management Strategies And Market Value Added Of Firms [Volume 4, Issue 1, 2014, Pages 93-113]