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
-
Post Implementation Review of accounting standards
A Framework for Post Implementation Review of Iranian Accounting Standards [Volume 6, Issue 4, 2016, Pages 23-44]
-
Prediction error
The Effect of Cash Distributions to Shareholders on Operational and Free Cash Flow Predictability [Volume 6, Issue 3, 2016, Pages 137-152]
-
Proportion of Non-Executive Directors
Audit Committee Characteristics, Quality of Disclosure and Proportion of Non-Executive Directors [Volume 6, Issue 4, 2016, Pages 191-218]
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]
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