Keyword Index

A

  • Abnormal discretionary expenses Financial Leverage Levels and Firms’ Real Earnings Management [Volume 6, Issue 3, 2016, Pages 205-222]
  • Abnormal operational cash flow Financial Leverage Levels and Firms’ Real Earnings Management [Volume 6, Issue 3, 2016, Pages 205-222]
  • Abnormal Production Costs Financial Leverage Levels and Firms’ Real Earnings Management [Volume 6, Issue 3, 2016, Pages 205-222]
  • Abnormal real operations and Accrual based earnings management The Effect of Abnormal Real Operations and Accrual Based Earnings Management on Future Stock Price Crashes [Volume 6, Issue 3, 2016, Pages 153-184]
  • Accounting-based risk measures Fundamentals-Based Cost of Capital Measurement and Comparison with Benchmark Models [Volume 6, Issue 1, 2016, Pages 203-228]
  • Accounting Information The Effect of Investors Sentiment and Accounting Information on Stock Price [Volume 6, Issue 4, 2016, Pages 219-255]
  • Accounting quality Quantization and Empirical Evaluation of New Measure of Accounting Quality [Volume 6, Issue 3, 2016, Pages 91-114]
  • Accrual criteria Determination of Premier Firms according to Investors Decision Making Model (Evidence of Firms Listed in Tehran Stock Exchange) [Volume 6, Issue 1, 2016, Pages 181-202]
  • Accrual Quality The impact of financial reporting Transparency on value relevance of accounting information: evidence of Tehran Security Exchange [Volume 6, Issue 1, 2016, Pages 127-154]
  • Accruals Quality Quantization and Empirical Evaluation of New Measure of Accounting Quality [Volume 6, Issue 3, 2016, Pages 91-114]
  • Audit Committee Audit Committee Characteristics and Audit Fee: Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 69-94]
  • Audit committee characteristics Audit Committee Characteristics and Audit Fee: Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 69-94]
  • Audit committee characteristics Audit Committee Characteristics, Quality of Disclosure and Proportion of Non-Executive Directors [Volume 6, Issue 4, 2016, Pages 191-218]
  • Audit fees model Quantization and Empirical Evaluation of New Measure of Accounting Quality [Volume 6, Issue 3, 2016, Pages 91-114]

B

  • Bankruptcy The Impact of Corporate Governance and Conservatism on the Predicting Ability of Bankruptcy Models based on Artificial Neural Network [Volume 6, Issue 2, 2016, Pages 113-132]
  • Bankruptcy risk The Relationship Between Qualitative Characteristics Of Earning Per Share Forecasts and Bankruptcy Risk [Volume 6, Issue 2, 2016, Pages 1-21]
  • Board composition The Relation between Corporate Governance Quality and Stock Return Volatility [Volume 6, Issue 3, 2016, Pages 115-136]
  • Business group size The Relation between Complex Ownership Structure in Subsidiary Firms and Related Party Transactions [Volume 6, Issue 3, 2016, Pages 41-62]

C

  • Capital Asset Pricing Model Fundamentals-Based Cost of Capital Measurement and Comparison with Benchmark Models [Volume 6, Issue 1, 2016, Pages 203-228]
  • Capital Structure The Relation between Financial Flexibility and Financing Type of Firms Listed in Tehran Stock Exchange (TSE) [Volume 6, Issue 4, 2016, Pages 171-190]
  • Cash criteria Determination of Premier Firms according to Investors Decision Making Model (Evidence of Firms Listed in Tehran Stock Exchange) [Volume 6, Issue 1, 2016, Pages 181-202]
  • Cash distributions to shareholders The Effect of Cash Distributions to Shareholders on Operational and Free Cash Flow Predictability [Volume 6, Issue 3, 2016, Pages 137-152]
  • Complex ownership structure The Relation between Complex Ownership Structure in Subsidiary Firms and Related Party Transactions [Volume 6, Issue 3, 2016, Pages 41-62]
  • Corporate Governance The Impact of Corporate Governance and Conservatism on the Predicting Ability of Bankruptcy Models based on Artificial Neural Network [Volume 6, Issue 2, 2016, Pages 113-132]
  • Corporate Governance Audit Committee Characteristics and Audit Fee: Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 69-94]
  • Cost of Capital Fundamentals-Based Cost of Capital Measurement and Comparison with Benchmark Models [Volume 6, Issue 1, 2016, Pages 203-228]
  • Cost of Capital Consequences of Voluntary Disclosure: Structural Equation Modeling Approach [Volume 6, Issue 2, 2016, Pages 161-186]
  • Costs of adjustments Speed of Adjustment to Target Capital Structure based on Interaction between Trade-off and Pecking order Theories in TSE [Volume 6, Issue 2, 2016, Pages 161-186]
  • Costs of deviations Speed of Adjustment to Target Capital Structure based on Interaction between Trade-off and Pecking order Theories in TSE [Volume 6, Issue 2, 2016, Pages 161-186]

D

  • Data Envelopment Analysis Managerial Abilities and Performance Measures [Volume 6, Issue 2, 2016, Pages 65-88]
  • Decline The Relevance of Intangible Assets Considering Firm's Life Cycle [Volume 6, Issue 1, 2016, Pages 1-14]
  • Dynamic Trade-off Theory Speed of Adjustment to Target Capital Structure based on Interaction between Trade-off and Pecking order Theories in TSE [Volume 6, Issue 2, 2016, Pages 161-186]
  • Dysfunctional behavior Factors Affecting Dysfunctional Behavior and Turnover of Auditors in Audit Institutions [Volume 6, Issue 1, 2016, Pages 103-126]

E

  • Earnings discontinuities Detecting Earnings Management through Empirical Earnings Distributions [Volume 6, Issue 3, 2016, Pages 19-40]
  • Earnings smoothness The Relation between Accounting Quality and Trade Credit [Volume 6, Issue 1, 2016, Pages 81-102]
  • Earnings thresholds Detecting Earnings Management through Empirical Earnings Distributions [Volume 6, Issue 3, 2016, Pages 19-40]
  • Earning Uncertainty The Effect of Investors Sentiment and Accounting Information on Stock Price [Volume 6, Issue 4, 2016, Pages 219-255]
  • Excess return on equities Beta Fundamentals-Based Cost of Capital Measurement and Comparison with Benchmark Models [Volume 6, Issue 1, 2016, Pages 203-228]

F

  • Fama and French model Fundamentals-Based Cost of Capital Measurement and Comparison with Benchmark Models [Volume 6, Issue 1, 2016, Pages 203-228]
  • Financial Flexibility The Relation between Financial Flexibility and Financing Type of Firms Listed in Tehran Stock Exchange (TSE) [Volume 6, Issue 4, 2016, Pages 171-190]
  • Financial Leverage The Role of Growth Opportunities in Moderating the Relationship Between Financial Leverage and Investment Decisions [Volume 6, Issue 1, 2016, Pages 15-32]
  • Financial Leverage Financial Leverage Levels and Firms’ Real Earnings Management [Volume 6, Issue 3, 2016, Pages 205-222]
  • Firm Performance Managerial Abilities and Performance Measures [Volume 6, Issue 2, 2016, Pages 65-88]
  • Fraudulent financial reporting A Comprehensive Pattern of Fraudulent Financial Reporting in Iran, Grounded Theory [Volume 6, Issue 3, 2016, Pages 185-204]
  • Free Cash Flow The Effect of Cash Distributions to Shareholders on Operational and Free Cash Flow Predictability [Volume 6, Issue 3, 2016, Pages 137-152]
  • Future stock price crashes The Effect of Abnormal Real Operations and Accrual Based Earnings Management on Future Stock Price Crashes [Volume 6, Issue 3, 2016, Pages 153-184]
  • Fuzzy neural network (ANFIS) Capability of Models Support Vector Regression, Least Angle Regression and Adaptive Neural Fuzzy Inference System for Earnings Management [Volume 6, Issue 4, 2016, Pages 95-116]

G

  • Governmental agencies Reliance Measure of Independent Auditors to Assess the Audit Evidence in an Audit Report of the Governmental agencies [Volume 6, Issue 4, 2016, Pages 45-68]
  • Grounded Theory A Comprehensive Pattern of Fraudulent Financial Reporting in Iran, Grounded Theory [Volume 6, Issue 3, 2016, Pages 185-204]
  • Growth The Relevance of Intangible Assets Considering Firm's Life Cycle [Volume 6, Issue 1, 2016, Pages 1-14]
  • Growth Opportunities The Role of Growth Opportunities in Moderating the Relationship Between Financial Leverage and Investment Decisions [Volume 6, Issue 1, 2016, Pages 15-32]

I

  • Independence Factors Affecting Dysfunctional Behavior and Turnover of Auditors in Audit Institutions [Volume 6, Issue 1, 2016, Pages 103-126]
  • Information Impact of Earnings Sustainability and Economic Conditions on Value Relevance of Accounting Information [Volume 6, Issue 2, 2016, Pages 89-112]
  • Information Asymmetry Consequences of Voluntary Disclosure: Structural Equation Modeling Approach [Volume 6, Issue 2, 2016, Pages 161-186]
  • Information transparency The Relation between Corporate Governance Quality and Stock Return Volatility [Volume 6, Issue 3, 2016, Pages 115-136]
  • Internal Auditing The Impact of Corporate Governance Mechanisms on Audit Quality and Real Earnings Management [Volume 6, Issue 2, 2016, Pages 23-45]
  • Investment Decisions The Role of Growth Opportunities in Moderating the Relationship Between Financial Leverage and Investment Decisions [Volume 6, Issue 1, 2016, Pages 15-32]
  • Investment Efficiency Managerial Ability, Investment Efficiency and Financial Reporting Quality [Volume 6, Issue 3, 2016, Pages 63-90]

K

  • Keywords: predictions of accuracy The Relationship Between Qualitative Characteristics Of Earning Per Share Forecasts and Bankruptcy Risk [Volume 6, Issue 2, 2016, Pages 1-21]

L

  • Least Angel Regression (LARS) Capability of Models Support Vector Regression, Least Angle Regression and Adaptive Neural Fuzzy Inference System for Earnings Management [Volume 6, Issue 4, 2016, Pages 95-116]

M

  • Make decision Determination of Premier Firms according to Investors Decision Making Model (Evidence of Firms Listed in Tehran Stock Exchange) [Volume 6, Issue 1, 2016, Pages 181-202]
  • Management accounting system Necessity of changes in the Financial and Operational Accountability System of Public Universities and Identification of its Dimensions from the Experts and Academics View [Volume 6, Issue 1, 2016, Pages 53-80]
  • Managerial Abilities Managerial Abilities and Performance Measures [Volume 6, Issue 2, 2016, Pages 65-88]
  • Managerial ownership Effects of Corporate Governance Mechanisms on Unconditional Conservatism of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 1-22]
  • Maturity The Relevance of Intangible Assets Considering Firm's Life Cycle [Volume 6, Issue 1, 2016, Pages 1-14]
  • Modeling Explaining of Modeling the Auditor- Client Negotiations Paradigm Concerning Financial Reporting [Volume 6, Issue 4, 2016, Pages 143-170]

N

  • Negotiation Explaining of Modeling the Auditor- Client Negotiations Paradigm Concerning Financial Reporting [Volume 6, Issue 4, 2016, Pages 143-170]
  • Neural Network The Impact of Corporate Governance and Conservatism on the Predicting Ability of Bankruptcy Models based on Artificial Neural Network [Volume 6, Issue 2, 2016, Pages 113-132]
  • New measure of accounting quality Quantization and Empirical Evaluation of New Measure of Accounting Quality [Volume 6, Issue 3, 2016, Pages 91-114]

O

  • Operational cash flow The Effect of Cash Distributions to Shareholders on Operational and Free Cash Flow Predictability [Volume 6, Issue 3, 2016, Pages 137-152]
  • Optimal Leverage The Relation between Financial Flexibility and Financing Type of Firms Listed in Tehran Stock Exchange (TSE) [Volume 6, Issue 4, 2016, Pages 171-190]
  • Ownership Concentration The Impact of Corporate Governance Mechanisms on Audit Quality and Real Earnings Management [Volume 6, Issue 2, 2016, Pages 23-45]
  • Ownership of major shareholders Effects of Corporate Governance Mechanisms on Unconditional Conservatism of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 1-22]

P

R

  • Real Earnings Management Financial Leverage Levels and Firms’ Real Earnings Management [Volume 6, Issue 3, 2016, Pages 205-222]
  • Related party transactions The Relation between Complex Ownership Structure in Subsidiary Firms and Related Party Transactions [Volume 6, Issue 3, 2016, Pages 41-62]
  • Relevance The Relevance of Intangible Assets Considering Firm's Life Cycle [Volume 6, Issue 1, 2016, Pages 1-14]
  • Residual Income Valuation Model The Effect of Investors Sentiment and Accounting Information on Stock Price [Volume 6, Issue 4, 2016, Pages 219-255]

S

  • Shareholder Rights The Relation between Corporate Governance Quality and Stock Return Volatility [Volume 6, Issue 3, 2016, Pages 115-136]
  • Speed of adjustment Speed of Adjustment to Target Capital Structure based on Interaction between Trade-off and Pecking order Theories in TSE [Volume 6, Issue 2, 2016, Pages 161-186]
  • Stock return volatility The Relation between Corporate Governance Quality and Stock Return Volatility [Volume 6, Issue 3, 2016, Pages 115-136]
  • Support vector Regression (SVR) Capability of Models Support Vector Regression, Least Angle Regression and Adaptive Neural Fuzzy Inference System for Earnings Management [Volume 6, Issue 4, 2016, Pages 95-116]

T

  • Target Leverage Speed of Adjustment to Target Capital Structure based on Interaction between Trade-off and Pecking order Theories in TSE [Volume 6, Issue 2, 2016, Pages 161-186]
  • Task complexity Factors Affecting Dysfunctional Behavior and Turnover of Auditors in Audit Institutions [Volume 6, Issue 1, 2016, Pages 103-126]
  • Tax Analysis of Factors Affecting Tax Quality Based on Analytical Hierarchy Process (AHP) [Volume 6, Issue 2, 2016, Pages 47-63]
  • Time budget pressure Factors Affecting Dysfunctional Behavior and Turnover of Auditors in Audit Institutions [Volume 6, Issue 1, 2016, Pages 103-126]
  • Topsis Determination of Premier Firms according to Investors Decision Making Model (Evidence of Firms Listed in Tehran Stock Exchange) [Volume 6, Issue 1, 2016, Pages 181-202]
  • Trade credit The Relation between Accounting Quality and Trade Credit [Volume 6, Issue 1, 2016, Pages 81-102]
  • Transitory Debt The Relation between Financial Flexibility and Financing Type of Firms Listed in Tehran Stock Exchange (TSE) [Volume 6, Issue 4, 2016, Pages 171-190]

U

  • Unconditional Conservatism Effects of Corporate Governance Mechanisms on Unconditional Conservatism of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 1-22]
  • Unexplained audit fees Quantization and Empirical Evaluation of New Measure of Accounting Quality [Volume 6, Issue 3, 2016, Pages 91-114]

V

  • Value Relevance Impact of Earnings Sustainability and Economic Conditions on Value Relevance of Accounting Information [Volume 6, Issue 2, 2016, Pages 89-112]
  • Value relevance of accounting information The impact of financial reporting Transparency on value relevance of accounting information: evidence of Tehran Security Exchange [Volume 6, Issue 1, 2016, Pages 127-154]
  • Voluntary Disclosure Consequences of Voluntary Disclosure: Structural Equation Modeling Approach [Volume 6, Issue 2, 2016, Pages 161-186]