Keyword Index

A

  • ABC functionality The Usefulness of Cost information and Determination of Major Factors Affecting Implementation of the Activity Based Costing(The Case of Bank Keshavarzi Iran) [Volume 5, Issue 1, 2015, Pages 105-127]
  • Abnormal Returns The Relation between Stock Price Response and Sustained Earnings Growth [Volume 5, Issue 2, 2015, Pages 51-70]
  • Accounting Information Quality Factors Effective on Timeliness of Financial Reporting: Using Synthetic Neural Networks and Decision Trees Techniques [Volume 5, Issue 3, 2015, Pages 119-137]
  • Accounting standards The Relation between Reliability and Earnings Quality after Committing Accounting Standards [Volume 5, Issue 4, 2015, Pages 73-88]
  • Accrual model Earnings Management and the Market Performance of Stock Dividend Distributing Firms [Volume 5, Issue 4, 2015, Pages 145-166]
  • Accrual Quality Earnings Quality over Time [Volume 5, Issue 2, 2015, Pages 71-84]
  • Accruals Test of Functional Fixation Hypothesis; To Separate Accrual and Cash Flow Component of Earning [Volume 5, Issue 2, 2015, Pages 33-50]
  • Accruals Initial Public Offering: earnings management and ownership structure [Volume 5, Issue 2, 2015, Pages 17-32]
  • Accruals The Relationship between Auditing Fees and Board Compensation [Volume 5, Issue 3, 2015, Pages 39-58]
  • Accruals The Relation between Reliability and Earnings Quality after Committing Accounting Standards [Volume 5, Issue 4, 2015, Pages 73-88]
  • Activity Based Costing (ABC) The Usefulness of Cost information and Determination of Major Factors Affecting Implementation of the Activity Based Costing(The Case of Bank Keshavarzi Iran) [Volume 5, Issue 1, 2015, Pages 105-127]
  • Ant Colony Optimization algorithm Comparing the Accuracy of Earnings Management Forecast Using Ant Colony Optimization Algorithm and Bacteria Foraging Algorithm [Volume 5, Issue 1, 2015, Pages 181-203]
  • Article 44 policy The Effect of Article 44 of the Constitution Law on Liquidity in Tehran Stock Exchange with Dynamic Panel Data (DPD) and GMM Method [Volume 5, Issue 4, 2015, Pages 89-108]
  • Asset growth The Role of Financing Resources in the Relation between Assets Growth and Firm's Stock Return [Volume 5, Issue 3, 2015, Pages 95-118]
  • Assignment efficiency Voluntary Disclosure and Capital Market Assignment Efficiency [Volume 5, Issue 2, 2015, Pages 125-143]
  • Asymmetric information Information Asymmetry and Corporate Governance Mechanisms [Volume 5, Issue 4, 2015, Pages 167-181]

B

  • Bacteria Foraging algorithm Comparing the Accuracy of Earnings Management Forecast Using Ant Colony Optimization Algorithm and Bacteria Foraging Algorithm [Volume 5, Issue 1, 2015, Pages 181-203]
  • Bad News Market Reaction to the Timing of EPS Forecast [Volume 5, Issue 3, 2015, Pages 139-162]
  • Balance Sheet Conservatism The Relation between Earnings Conservatism and Balance Sheet Conservatism [Volume 5, Issue 2, 2015, Pages 145-160]

C

  • Capital Structure The Relation of Capital Structure and Dividend Policy with Cash Holdings [Volume 5, Issue 4, 2015, Pages 55-72]
  • Capital Structure Empirical Investigation on the Effect of Capital Structure and Board Compensation on Investment Efficiency [Volume 5, Issue 4, 2015, Pages 109-130]
  • Cash Flows Test of Functional Fixation Hypothesis; To Separate Accrual and Cash Flow Component of Earning [Volume 5, Issue 2, 2015, Pages 33-50]
  • Cash Flows Initial Public Offering: earnings management and ownership structure [Volume 5, Issue 2, 2015, Pages 17-32]
  • Cash Holding The Relation of Capital Structure and Dividend Policy with Cash Holdings [Volume 5, Issue 4, 2015, Pages 55-72]
  • CEO incentive alignment Information Asymmetry and Corporate Governance Mechanisms [Volume 5, Issue 4, 2015, Pages 167-181]
  • CEO Tenure Earnings Quality and CEO Tenure [Volume 5, Issue 4, 2015, Pages 1-14]
  • Chow & Hausman test Explanatory power of valuation measures in corporations with different earning quality [Volume 5, Issue 1, 2015, Pages 63-85]
  • Continuous auditing The Impact of XBRL on Auditing: A Treat of Challenge or Opportunity [Volume 5, Issue 1, 2015, Pages 23-37]
  • Corporate disclosure quality Corporate Disclosure Quality and Tax Noncompliance [Volume 5, Issue 1, 2015, Pages 1-21]
  • Corporate Governance Information Asymmetry and Corporate Governance Mechanisms [Volume 5, Issue 4, 2015, Pages 167-181]
  • Corporate Governance Social Networks and Corporate Governance [Volume 5, Issue 3, 2015, Pages 13-37]
  • Corporate Ownership The Ownership Structure and Value Added of Intellectual Capital [Volume 5, Issue 3, 2015, Pages 79-94]
  • Corporatetax noncompliance Corporate Disclosure Quality and Tax Noncompliance [Volume 5, Issue 1, 2015, Pages 1-21]

D

  • Decision trees Factors Effective on Timeliness of Financial Reporting: Using Synthetic Neural Networks and Decision Trees Techniques [Volume 5, Issue 3, 2015, Pages 119-137]
  • Director Ownership The Ownership Structure and Value Added of Intellectual Capital [Volume 5, Issue 3, 2015, Pages 79-94]
  • Disclosure Voluntary Disclosure and Capital Market Assignment Efficiency [Volume 5, Issue 2, 2015, Pages 125-143]
  • Discretionary accruals Earnings Management and the Market Performance of Stock Dividend Distributing Firms [Volume 5, Issue 4, 2015, Pages 145-166]
  • Diversification strategy Simultaneous Relation among Free Cash Flow, Diversification and Performance of Firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 1, 2015, Pages 129-147]
  • Dividend policy The Relation of Capital Structure and Dividend Policy with Cash Holdings [Volume 5, Issue 4, 2015, Pages 55-72]
  • Dividends Earnings Management and the Market Performance of Stock Dividend Distributing Firms [Volume 5, Issue 4, 2015, Pages 145-166]
  • Dynamic Panel Data The Effect of Article 44 of the Constitution Law on Liquidity in Tehran Stock Exchange with Dynamic Panel Data (DPD) and GMM Method [Volume 5, Issue 4, 2015, Pages 89-108]

E

  • Earning Quality Explanatory power of valuation measures in corporations with different earning quality [Volume 5, Issue 1, 2015, Pages 63-85]
  • Earnings The Relation between Earnings and Cash Measuring Factors with Predicting Future Cash Flows [Volume 5, Issue 2, 2015, Pages 161-176]
  • Earnings Earnings Management and the Market Performance of Stock Dividend Distributing Firms [Volume 5, Issue 4, 2015, Pages 145-166]
  • Earnings Conservatism The Relation between Earnings Conservatism and Balance Sheet Conservatism [Volume 5, Issue 2, 2015, Pages 145-160]
  • Earnings Forecast Accuracy The Relation between Stock Price Response and Sustained Earnings Growth [Volume 5, Issue 2, 2015, Pages 51-70]
  • Earnings Persistent The Relation between Reliability and Earnings Quality after Committing Accounting Standards [Volume 5, Issue 4, 2015, Pages 73-88]
  • Earnings Quality The Relation between Earnings Quality and Information Asymmetry in the Firms [Volume 5, Issue 2, 2015, Pages 1-16]
  • Effective financial reporting The Relation between the Quality of Accounting Information Disclosure and Stock Return Volatility [Volume 5, Issue 4, 2015, Pages 131-144]
  • Effective Internal Controls in Investment Firms from the Viewpoint of External Auditors Effective’s internal controls in Investment companies from the viewpoint of independent auditors [Volume 5, Issue 3, 2015, Pages 1-12]
  • Efficiency Voluntary Disclosure and Capital Market Assignment Efficiency [Volume 5, Issue 2, 2015, Pages 125-143]
  • Efficient market hypothesis The Study of Effect companies information reports to Tehran Stock Market Daily Behavior [Volume 5, Issue 2, 2015, Pages 85-105]
  • Evaluation performance The Relation between Financial Flexibility and Performance of Iranian Investment Firms from the Market Point of View [Volume 5, Issue 1, 2015, Pages 165-180]
  • External financing The Role of Financing Resources in the Relation between Assets Growth and Firm's Stock Return [Volume 5, Issue 3, 2015, Pages 95-118]

F

  • Factors to implement ABC The Usefulness of Cost information and Determination of Major Factors Affecting Implementation of the Activity Based Costing(The Case of Bank Keshavarzi Iran) [Volume 5, Issue 1, 2015, Pages 105-127]
  • Financial Decisions CConditional Accounting Conservatism and Financial Flexibility [Volume 5, Issue 2, 2015, Pages 107-123]
  • Financial Distress The Ability of Support Vector Machine (SVM) in Financial Distress Prediction [Volume 5, Issue 3, 2015, Pages 177-195]
  • Financial Flexibility CConditional Accounting Conservatism and Financial Flexibility [Volume 5, Issue 2, 2015, Pages 107-123]
  • Financial Flexibility The Relation between Financial Flexibility and Performance of Iranian Investment Firms from the Market Point of View [Volume 5, Issue 1, 2015, Pages 165-180]
  • Financial Management Earnings Management and the Market Performance of Stock Dividend Distributing Firms [Volume 5, Issue 4, 2015, Pages 145-166]
  • Firm Performance Simultaneous Relation among Free Cash Flow, Diversification and Performance of Firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 1, 2015, Pages 129-147]
  • Firm Size The Relation of Firm Size, Industry Type and Profitability to Social and Environmental Information Disclosure [Volume 5, Issue 1, 2015, Pages 87-103]
  • Forecasting Earnings per Share The Relation between Stock Price Response and Sustained Earnings Growth [Volume 5, Issue 2, 2015, Pages 51-70]
  • Free Cash Flow Simultaneous Relation among Free Cash Flow, Diversification and Performance of Firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 1, 2015, Pages 129-147]

G

  • General Assembly of shareholders The Study of Effect companies information reports to Tehran Stock Market Daily Behavior [Volume 5, Issue 2, 2015, Pages 85-105]
  • Generalized Method of Moments The Effect of Article 44 of the Constitution Law on Liquidity in Tehran Stock Exchange with Dynamic Panel Data (DPD) and GMM Method [Volume 5, Issue 4, 2015, Pages 89-108]

H

  • Horizon Forecast Earnings The Relation between Stock Price Response and Sustained Earnings Growth [Volume 5, Issue 2, 2015, Pages 51-70]

I

  • Industry The Relation of Firm Size, Industry Type and Profitability to Social and Environmental Information Disclosure [Volume 5, Issue 1, 2015, Pages 87-103]
  • Information Asymmetry The Relation between Earnings Quality and Information Asymmetry in the Firms [Volume 5, Issue 2, 2015, Pages 1-16]
  • Institutional Ownership The Ownership Structure and Value Added of Intellectual Capital [Volume 5, Issue 3, 2015, Pages 79-94]
  • Internal financing The Role of Financing Resources in the Relation between Assets Growth and Firm's Stock Return [Volume 5, Issue 3, 2015, Pages 95-118]

L

  • Level of corporate cash holdings The Effect of Corporate Governance Structure on the Relation between Tax Avoidance and Corporate Cash Holdings Level and Value [Volume 5, Issue 1, 2015, Pages 39-62]
  • Liquidity The Effect of Article 44 of the Constitution Law on Liquidity in Tehran Stock Exchange with Dynamic Panel Data (DPD) and GMM Method [Volume 5, Issue 4, 2015, Pages 89-108]
  • Liquidity Management Accounting Conservatism and Liquidity Management [Volume 5, Issue 4, 2015, Pages 15-28]

N

  • Neural Networks Factors Effective on Timeliness of Financial Reporting: Using Synthetic Neural Networks and Decision Trees Techniques [Volume 5, Issue 3, 2015, Pages 119-137]

O

  • Operating cash flow The Relation between Earnings and Cash Measuring Factors with Predicting Future Cash Flows [Volume 5, Issue 2, 2015, Pages 161-176]
  • Ownership structure The Ownership Structure and Value Added of Intellectual Capital [Volume 5, Issue 3, 2015, Pages 79-94]

P

  • Panel Data Earnings Quality over Time [Volume 5, Issue 2, 2015, Pages 71-84]
  • Privatization The Effect of Article 44 of the Constitution Law on Liquidity in Tehran Stock Exchange with Dynamic Panel Data (DPD) and GMM Method [Volume 5, Issue 4, 2015, Pages 89-108]
  • Profitability The Relation of Firm Size, Industry Type and Profitability to Social and Environmental Information Disclosure [Volume 5, Issue 1, 2015, Pages 87-103]

R

  • Ratio of book value to market value The Relation between Earnings Conservatism and Balance Sheet Conservatism [Volume 5, Issue 2, 2015, Pages 145-160]
  • Reporting Financial Statements Factors Effective on Timeliness of Financial Reporting: Using Synthetic Neural Networks and Decision Trees Techniques [Volume 5, Issue 3, 2015, Pages 119-137]

S

  • Shareholder value added Shareholders Wealth and Top Executives Compensation: A New Approach to Test Effectiveness of Executive Compensation [Volume 5, Issue 4, 2015, Pages 29-54]
  • Sharp and Trainer Criteria The Relation between Financial Flexibility and Performance of Iranian Investment Firms from the Market Point of View [Volume 5, Issue 1, 2015, Pages 165-180]
  • Social and Environmental Disclosure The Relation of Firm Size, Industry Type and Profitability to Social and Environmental Information Disclosure [Volume 5, Issue 1, 2015, Pages 87-103]
  • Stock Return The Relation between the Quality of Accounting Information Disclosure and Stock Return Volatility [Volume 5, Issue 4, 2015, Pages 131-144]
  • Stock Return The Role of Financing Resources in the Relation between Assets Growth and Firm's Stock Return [Volume 5, Issue 3, 2015, Pages 95-118]
  • Stocks Earnings Management and the Market Performance of Stock Dividend Distributing Firms [Volume 5, Issue 4, 2015, Pages 145-166]
  • Support Vector Machine (SVM) The Ability of Support Vector Machine (SVM) in Financial Distress Prediction [Volume 5, Issue 3, 2015, Pages 177-195]
  • Sustained Growth of earnings The Relation between Stock Price Response and Sustained Earnings Growth [Volume 5, Issue 2, 2015, Pages 51-70]

T

  • Tax Corporate Disclosure Quality and Tax Noncompliance [Volume 5, Issue 1, 2015, Pages 1-21]
  • Tax avoidance The Effect of Corporate Governance Structure on the Relation between Tax Avoidance and Corporate Cash Holdings Level and Value [Volume 5, Issue 1, 2015, Pages 39-62]
  • Tehran Stock Exchange The Ability of Support Vector Machine (SVM) in Financial Distress Prediction [Volume 5, Issue 3, 2015, Pages 177-195]
  • Tehran Stock Exchange The Relation of Capital Structure and Dividend Policy with Cash Holdings [Volume 5, Issue 4, 2015, Pages 55-72]
  • The quarterly financial reports The Study of Effect companies information reports to Tehran Stock Market Daily Behavior [Volume 5, Issue 2, 2015, Pages 85-105]
  • Timeliness Factors Effective on Timeliness of Financial Reporting: Using Synthetic Neural Networks and Decision Trees Techniques [Volume 5, Issue 3, 2015, Pages 119-137]
  • Timeliness Corporate Disclosure Quality and Tax Noncompliance [Volume 5, Issue 1, 2015, Pages 1-21]
  • Tobin’s q Simultaneous Relation among Free Cash Flow, Diversification and Performance of Firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 1, 2015, Pages 129-147]
  • Top executive compensation Shareholders Wealth and Top Executives Compensation: A New Approach to Test Effectiveness of Executive Compensation [Volume 5, Issue 4, 2015, Pages 29-54]
  • Traditional Costing The Usefulness of Cost information and Determination of Major Factors Affecting Implementation of the Activity Based Costing(The Case of Bank Keshavarzi Iran) [Volume 5, Issue 1, 2015, Pages 105-127]

V

  • Value Added of Intellectual Capital The Ownership Structure and Value Added of Intellectual Capital [Volume 5, Issue 3, 2015, Pages 79-94]
  • Value of corporate cash holdings The Effect of Corporate Governance Structure on the Relation between Tax Avoidance and Corporate Cash Holdings Level and Value [Volume 5, Issue 1, 2015, Pages 39-62]
  • Voluntary Disclosure Voluntary Disclosure and Capital Market Assignment Efficiency [Volume 5, Issue 2, 2015, Pages 125-143]

W

  • Wealth shareholders Shareholders Wealth and Top Executives Compensation: A New Approach to Test Effectiveness of Executive Compensation [Volume 5, Issue 4, 2015, Pages 29-54]