Keyword Index

A

  • Abnormal Accruals Accruals Quality Evaluation Improvement [Volume 7, Issue 3, 2017, Pages 1-20]
  • Abnormal Discretionary Expenditures Real Activities Earnings Management And Credit Ratings [Volume 7, Issue 4, 2017, Pages 117-145]
  • Abnormal stock returns The Effect of Accounting Variables Driving Risk on Abnormal Stock Returns [Volume 7, Issue 3, 2017, Pages 161-180]
  • Academic Journal Analysis of the Paradigm in Management Accounting Researches in Iran: Evidence from the Past Three Decades [Volume 7, Issue 1, 2017, Pages 81-101]
  • Accountants Accounting Benefits and Satisfaction in an ERP Environment [Volume 7, Issue 1, 2017, Pages 153-189]
  • Accounting benefits Accounting Benefits and Satisfaction in an ERP Environment [Volume 7, Issue 1, 2017, Pages 153-189]
  • Accounting standards Survey adoption of fair value accounting standards and its impact on accounting profit [Volume 7, Issue 2, 2017, Pages 127-150]
  • Accruals Quality Accruals Quality Evaluation Improvement [Volume 7, Issue 3, 2017, Pages 1-20]
  • Artificial intelligence models Macro-economic Modeling and Forecasting using aggregate Earnings and Management Earnings Forecasts [Volume 7, Issue 4, 2017, Pages 165-190]
  • Asymmetric expense behavior The Relation of Upward Earnings Management Incentives and Corporate Governance Mechanism to Asymmetric Expense Behavior [Volume 7, Issue 3, 2017, Pages 61-80]
  • Audit Fees Corporate Governance And The Relation between Product Market Competition and Audit Fees [Volume 7, Issue 4, 2017, Pages 33-52]
  • Audit Opinion The Relation of Managerial Ability to Audit Fees and Going Concern Opinions [Volume 7, Issue 1, 2017, Pages 221-239]

B

  • Bad News Quarterly Earnings Informativeness and Information Asymmetry [Volume 7, Issue 3, 2017, Pages 20-40]
  • Banking Industry Factors Effective on Cost and Profit Efficiencies of Banks based on Data Envelopment Analysis Technique [Volume 7, Issue 3, 2017, Pages 81-100]
  • Boom The Effects of Business Cycle and Debt Maturity on a Firm’s Investment in Fixed Assets [Volume 7, Issue 3, 2017, Pages 141-160]
  • Business cycle The Effects of Business Cycle and Debt Maturity on a Firm’s Investment in Fixed Assets [Volume 7, Issue 3, 2017, Pages 141-160]
  • Business Diversification The Relation between Corporate Diversification Strategy and Real and Artificial Earning Management [Volume 7, Issue 3, 2017, Pages 181-200]

C

  • Cash Effective Tax Rate Cash Effective Tax Rate as a Criterion of Tax avoidance or Earnings Management [Volume 7, Issue 4, 2017, Pages 93-116]
  • Cash flow The Impact of Managerial Ability on Dividend Policy [Volume 7, Issue 1, 2017, Pages 103-129]
  • Cash Holdings Review the influence of cash holding on the debt capacity and providing a new model for determination of debt capacity (Case study Tehran Stock Exchange (TSE) listed companies) [Volume 7, Issue 2, 2017, Pages 219-236]
  • Cash Rewarded Disclosure Quality and Management Bonus [Volume 7, Issue 1, 2017, Pages 43-61]
  • CEO Rewarded Disclosure Quality and Management Bonus [Volume 7, Issue 1, 2017, Pages 43-61]
  • CFO Effective Tax Rate Cash Effective Tax Rate as a Criterion of Tax avoidance or Earnings Management [Volume 7, Issue 4, 2017, Pages 93-116]
  • Corporate Diversification Strategy The Relation between Corporate Diversification Strategy and Real and Artificial Earning Management [Volume 7, Issue 3, 2017, Pages 181-200]
  • Corporate Governance The Relation of Upward Earnings Management Incentives and Corporate Governance Mechanism to Asymmetric Expense Behavior [Volume 7, Issue 3, 2017, Pages 61-80]
  • Corporate Governance Corporate Governance And The Relation between Product Market Competition and Audit Fees [Volume 7, Issue 4, 2017, Pages 33-52]
  • Corporate Social Responsibility Effects of Corporate Social Responsibility on Sticky Cost Behavior [Volume 7, Issue 1, 2017, Pages 1-28]
  • Cost of equity Examining the Effect Of Product Market Competition and Return Momentum on Cost of Equity Capital of Companies Listed in Tehran Stock Exchang [Volume 7, Issue 2, 2017, Pages 237-264]
  • Cost of equity The Relation of Earnings Quality, Voluntary Disclosure and Information Asymmetry to the Expense of Equity [Volume 7, Issue 3, 2017, Pages 41-60]
  • Cost Sticky Effects of Corporate Social Responsibility on Sticky Cost Behavior [Volume 7, Issue 1, 2017, Pages 1-28]
  • Credit Rating Real Activities Earnings Management And Credit Ratings [Volume 7, Issue 4, 2017, Pages 117-145]
  • Cultural Factors The Impact of Cultural Factors on the Implementation of International Accounting Standards [Volume 7, Issue 2, 2017, Pages 177-202]

D

  • Data Envelopment Analysis Factors Effective on Cost and Profit Efficiencies of Banks based on Data Envelopment Analysis Technique [Volume 7, Issue 3, 2017, Pages 81-100]
  • Debt Capacity Review the influence of cash holding on the debt capacity and providing a new model for determination of debt capacity (Case study Tehran Stock Exchange (TSE) listed companies) [Volume 7, Issue 2, 2017, Pages 219-236]
  • Deductive reasoning Proposed model for Statement of Cash Flows based on formal logic [Volume 7, Issue 2, 2017, Pages 89-126]
  • Delay in Reporting The Relation between Social Trust and Investors' Reaction to Earning Announcement and the Impact of Earning Quality and Delay in Reporting on this Relation [Volume 7, Issue 3, 2017, Pages 101-120]
  • Disclosure Accounting information role in Tehran stock exchange investor’s reaction; Study of forecasted earnings [Volume 7, Issue 2, 2017, Pages 203-218]
  • Discretionary accruals Effect of Status and Quality of Audit Reporting on Volume of Trading of Stock in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 63-80]
  • Discretionary accruals Meta-analysis of IFRS Adoption Effects on Financial Reporting Quality [Volume 7, Issue 2, 2017, Pages 47-88]
  • Dividend policy The Impact of Managerial Ability on Dividend Policy [Volume 7, Issue 1, 2017, Pages 103-129]

E

  • Earning Quality The Relation between Social Trust and Investors' Reaction to Earning Announcement and the Impact of Earning Quality and Delay in Reporting on this Relation [Volume 7, Issue 3, 2017, Pages 101-120]
  • Earnings Announcement The Relation between Social Trust and Investors' Reaction to Earning Announcement and the Impact of Earning Quality and Delay in Reporting on this Relation [Volume 7, Issue 3, 2017, Pages 101-120]
  • Earnings forecasts Managerial Overconfidence and Earning Forecast Errors [Volume 7, Issue 4, 2017, Pages 147-164]
  • Earnings Informativeness Quarterly Earnings Informativeness and Information Asymmetry [Volume 7, Issue 3, 2017, Pages 20-40]
  • Earnings Quality Accruals Quality Evaluation Improvement [Volume 7, Issue 3, 2017, Pages 1-20]
  • Earnings Quality The Relation of Earnings Quality, Voluntary Disclosure and Information Asymmetry to the Expense of Equity [Volume 7, Issue 3, 2017, Pages 41-60]
  • Economic consequences Meta-analysis of IFRS Adoption Effects on Financial Reporting Quality [Volume 7, Issue 2, 2017, Pages 47-88]
  • EMS Model Real Activities Earnings Management And Credit Ratings [Volume 7, Issue 4, 2017, Pages 117-145]
  • Engagement Risk The Relation of Managerial Ability to Audit Fees and Going Concern Opinions [Volume 7, Issue 1, 2017, Pages 221-239]

F

  • Fair value Survey adoption of fair value accounting standards and its impact on accounting profit [Volume 7, Issue 2, 2017, Pages 127-150]
  • Fair value Fair Value in Financial Reporting And Improvement of Accounting Information Value Relevance [Volume 7, Issue 4, 2017, Pages 53-72]
  • Firm Size Relation of Size, Earning Management and Market Timing to the Firm Performance in Seasoned Equity Offerings [Volume 7, Issue 1, 2017, Pages 189-219]
  • Firm`s Performance The Impact of Managerial Ability on Dividend Policy [Volume 7, Issue 1, 2017, Pages 103-129]
  • Formal logic Proposed model for Statement of Cash Flows based on formal logic [Volume 7, Issue 2, 2017, Pages 89-126]

G

  • Geographic Diversification The Relation between Corporate Diversification Strategy and Real and Artificial Earning Management [Volume 7, Issue 3, 2017, Pages 181-200]
  • GMM Effects of Information Risk and Transaction Costs on Market Reaction to Earnings Announcement [Volume 7, Issue 1, 2017, Pages 131-151]
  • Going Concern The Relation of Managerial Ability to Audit Fees and Going Concern Opinions [Volume 7, Issue 1, 2017, Pages 221-239]
  • Growth Opportunities The Impact of Managerial Ability on Dividend Policy [Volume 7, Issue 1, 2017, Pages 103-129]

H

  • Herfindahl-Hirschman Examining the Effect Of Product Market Competition and Return Momentum on Cost of Equity Capital of Companies Listed in Tehran Stock Exchang [Volume 7, Issue 2, 2017, Pages 237-264]
  • Historical cost Fair Value in Financial Reporting And Improvement of Accounting Information Value Relevance [Volume 7, Issue 4, 2017, Pages 53-72]
  • Human Capital The Relation between Intangible Assets and Human Capital Reporting [Volume 7, Issue 4, 2017, Pages 73-92]
  • Human Capital Reporting The Relation between Intangible Assets and Human Capital Reporting [Volume 7, Issue 4, 2017, Pages 73-92]

I

  • Inflation Rate Macro-economic Modeling and Forecasting using aggregate Earnings and Management Earnings Forecasts [Volume 7, Issue 4, 2017, Pages 165-190]
  • Information Asymmetry Quarterly Earnings Informativeness and Information Asymmetry [Volume 7, Issue 3, 2017, Pages 20-40]
  • Information Asymmetry The Relation of Earnings Quality, Voluntary Disclosure and Information Asymmetry to the Expense of Equity [Volume 7, Issue 3, 2017, Pages 41-60]
  • Information Risk Effects of Information Risk and Transaction Costs on Market Reaction to Earnings Announcement [Volume 7, Issue 1, 2017, Pages 131-151]
  • Internal financial flexibility Review the influence of cash holding on the debt capacity and providing a new model for determination of debt capacity (Case study Tehran Stock Exchange (TSE) listed companies) [Volume 7, Issue 2, 2017, Pages 219-236]
  • International Financial Reporting Standards Perceptions of accounting professionals in the adoption and implementation of International Financial Reporting Standards in Iran [Volume 7, Issue 2, 2017, Pages 1-24]
  • International Financial Reporting Standards Meta-analysis of IFRS Adoption Effects on Financial Reporting Quality [Volume 7, Issue 2, 2017, Pages 47-88]
  • International Financial Reporting Standards (IFRS) The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System [Volume 7, Issue 2, 2017, Pages 150-176]
  • International Standards The Impact of Cultural Factors on the Implementation of International Accounting Standards [Volume 7, Issue 2, 2017, Pages 177-202]
  • Investment in fixed assets The Effects of Business Cycle and Debt Maturity on a Firm’s Investment in Fixed Assets [Volume 7, Issue 3, 2017, Pages 141-160]
  • Investor Sentiment Corporate Transparency And Impact of Investor Sentiment on Stock Prices [Volume 7, Issue 4, 2017, Pages 1-31]
  • Investors Reaction The Relation between Social Trust and Investors' Reaction to Earning Announcement and the Impact of Earning Quality and Delay in Reporting on this Relation [Volume 7, Issue 3, 2017, Pages 101-120]
  • IT professionals Accounting Benefits and Satisfaction in an ERP Environment [Volume 7, Issue 1, 2017, Pages 153-189]

J

  • Jensen's free cash flow problem The Impact of Free Cash Flow and Growth Opportunity on Disclosure Quality and Stock Return Synchronicity [Volume 7, Issue 3, 2017, Pages 121-140]

M

  • Managerial Overconfidence Managerial Overconfidence and Earning Forecast Errors [Volume 7, Issue 4, 2017, Pages 147-164]
  • Market Timing Relation of Size, Earning Management and Market Timing to the Firm Performance in Seasoned Equity Offerings [Volume 7, Issue 1, 2017, Pages 189-219]
  • Meta-analysis Meta-analysis of IFRS Adoption Effects on Financial Reporting Quality [Volume 7, Issue 2, 2017, Pages 47-88]

N

  • Non-Cash Rewarded Disclosure Quality and Management Bonus [Volume 7, Issue 1, 2017, Pages 43-61]

O

  • Operating Cash Flows The Relation between Operating Cash Flows based on the Five-section Model and Return on Investment based on the Four-section Model of Cash Flow Statement with Earnings Persistence [Volume 7, Issue 4, 2017, Pages 191-212]

P

  • Paradigm Analysis Analysis of the Paradigm in Management Accounting Researches in Iran: Evidence from the Past Three Decades [Volume 7, Issue 1, 2017, Pages 81-101]
  • Product Market Competition Examining the Effect Of Product Market Competition and Return Momentum on Cost of Equity Capital of Companies Listed in Tehran Stock Exchang [Volume 7, Issue 2, 2017, Pages 237-264]
  • Product Market Competition Corporate Governance And The Relation between Product Market Competition and Audit Fees [Volume 7, Issue 4, 2017, Pages 33-52]
  • Professional Journal Analysis of the Paradigm in Management Accounting Researches in Iran: Evidence from the Past Three Decades [Volume 7, Issue 1, 2017, Pages 81-101]
  • Public Welfare Effects of Corporate Social Responsibility on Sticky Cost Behavior [Volume 7, Issue 1, 2017, Pages 1-28]

R

  • Recession The Effects of Business Cycle and Debt Maturity on a Firm’s Investment in Fixed Assets [Volume 7, Issue 3, 2017, Pages 141-160]

S

  • Satisfaction Accounting Benefits and Satisfaction in an ERP Environment [Volume 7, Issue 1, 2017, Pages 153-189]
  • Seasoned Equity Offerings Relation of Size, Earning Management and Market Timing to the Firm Performance in Seasoned Equity Offerings [Volume 7, Issue 1, 2017, Pages 189-219]
  • Social trust The Relation between Social Trust and Investors' Reaction to Earning Announcement and the Impact of Earning Quality and Delay in Reporting on this Relation [Volume 7, Issue 3, 2017, Pages 101-120]
  • Southern Khorasan Province of Iran Tax System's Efficiency The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System [Volume 7, Issue 2, 2017, Pages 150-176]
  • Specialized journal Analysis of the Paradigm in Management Accounting Researches in Iran: Evidence from the Past Three Decades [Volume 7, Issue 1, 2017, Pages 81-101]
  • Standard No. 12 The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System [Volume 7, Issue 2, 2017, Pages 150-176]
  • Statement of Cash Flows Proposed model for Statement of Cash Flows based on formal logic [Volume 7, Issue 2, 2017, Pages 89-126]
  • Sticky Accruals Accruals Quality Evaluation Improvement [Volume 7, Issue 3, 2017, Pages 1-20]
  • Stock Return Corporate Governance And Relation between Free Cash Flow and Return [Volume 7, Issue 4, 2017, Pages 213-233]
  • Structure of debt maturity The Effects of Business Cycle and Debt Maturity on a Firm’s Investment in Fixed Assets [Volume 7, Issue 3, 2017, Pages 141-160]

T

  • Tax avoidance Cash Effective Tax Rate as a Criterion of Tax avoidance or Earnings Management [Volume 7, Issue 4, 2017, Pages 93-116]
  • Tehran Stock Exchange The Relation between Intangible Assets and Human Capital Reporting [Volume 7, Issue 4, 2017, Pages 73-92]
  • Tehran Stock Exchange Real Activities Earnings Management And Credit Ratings [Volume 7, Issue 4, 2017, Pages 117-145]
  • The asymmetry of Cost behavior Effects of Corporate Social Responsibility on Sticky Cost Behavior [Volume 7, Issue 1, 2017, Pages 1-28]
  • Transaction costs Effects of Information Risk and Transaction Costs on Market Reaction to Earnings Announcement [Volume 7, Issue 1, 2017, Pages 131-151]

U

  • Unemployment rate Macro-economic Modeling and Forecasting using aggregate Earnings and Management Earnings Forecasts [Volume 7, Issue 4, 2017, Pages 165-190]
  • Upward Earnings Management The Relation of Upward Earnings Management Incentives and Corporate Governance Mechanism to Asymmetric Expense Behavior [Volume 7, Issue 3, 2017, Pages 61-80]
  • Upward Earnings Management Cash Effective Tax Rate as a Criterion of Tax avoidance or Earnings Management [Volume 7, Issue 4, 2017, Pages 93-116]

V