Keyword Index

A

  • Accounting Conservatism The Mediating Effect of Financial Leverage on the Relation between Accounting Conservatism and Investment Opportunities [Volume 8, Issue 1, 2018, Pages 1-28]
  • Accounting Education Plagiarism among Accounting Postgraduate Students [Volume 8, Issue 2, 2018, Pages 1-20]
  • Accounting Events Modeling System Dynamics, A New Approach in Modeling of Accounting Events and Financial Decision Making [Volume 8, Issue 2, 2018, Pages 21-42]
  • Accounting Information The Value Relevance of Accounting Information during the Essential Volatility in Tehran Stock Exchange [Volume 8, Issue 1, 2018, Pages 173-198]
  • Accrual Relation of Conditional and Non-conditional Persistence of Earning Components to Abnormal Stock Returns [Volume 8, Issue 1, 2018, Pages 103-128]
  • Accrual earnings management Earnings Management Tools in Distressed and Healthy Firms [Volume 8, Issue 4, 2018, Pages 345-362]
  • Accruals Convergence of Earnings Quality Measurement Models [Volume 8, Issue 3, 2018, Pages 61-82]
  • Accruals Earnings Management Managerial Behavior in Earnings Report: Role of Investment Inefficiency and Financial Constraints [Volume 8, Issue 1, 2018, Pages 55-80]
  • Accruals Restrictions Real Earnings Management Reversal and Long-Term Operating Performance [Volume 8, Issue 3, 2018, Pages 33-48]
  • Agency Costs The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange [Volume 8, Issue 3, 2018, Pages 185-210]
  • Analytical Procedures The Application of Client’s Computer Accounting Information System Capabilities in the Implementation of Analytical Procedures by Auditors [Volume 8, Issue 3, 2018, Pages 111-134]
  • Ant Colony Algorithm Accuracy of Disclosure Level Prediction by Ant Colony Algorithm and Differential Evolution [Volume 8, Issue 2, 2018, Pages 153-180]
  • Anti-stickiness Effects of Intellectual Capital and Free Cash Flow on Cost Stickiness [Volume 8, Issue 4, 2018, Pages 223-250]
  • Arbitrage Pricing Model Modeling of Accounting and Non Accounting Items Affecting Shareholders, Wealth: Prediction and Validation [Volume 8, Issue 2, 2018, Pages 181-216]
  • Audit Committee Expertise A Model to Explain Effectiveness of Audit Committees on Audit Quality based on Structural Equations [Volume 8, Issue 4, 2018, Pages 251-272]
  • Auditing report The Moderating Effect of Auditing Report on the Relation between Internal Control Weakness Disclosure and Information Asymmetry [Volume 8, Issue 1, 2018, Pages 147-172]
  • Auditing Standards The Application of Client’s Computer Accounting Information System Capabilities in the Implementation of Analytical Procedures by Auditors [Volume 8, Issue 3, 2018, Pages 111-134]
  • Auditors' Opinion Type Prediction Different Feature Selection Methods and Auditors' Opinion Type Prediction [Volume 8, Issue 1, 2018, Pages 81-102]
  • Audit partner specialization Auditor Industry Specialization and Audit Quality: The Role of Client Strategy [Volume 8, Issue 4, 2018, Pages 105-126]

B

  • Bad News Withholding Competition in Product Market and Stock Price Crash Risk [Volume 8, Issue 4, 2018, Pages 299-320]
  • Board of director's independence Board Independence and the Relation between Ownership Structure and the Tax Gap [Volume 8, Issue 2, 2018, Pages 117-134]
  • Business strategy Business Strategies and Corporate Financial Performance [Volume 8, Issue 3, 2018, Pages 157-184]

C

  • Capital Asset Pricing Model Explanatory Power of Fama and French Three-Factor Model vs Capital Asset Pricing Model Focusing on Firms' Life Cycle [Volume 8, Issue 4, 2018, Pages 321-344]
  • Capital expenditures ratio Life Cycle Effects on Financing Policy, Investment, Liability and Liquidity [Volume 8, Issue 4, 2018, Pages 155-174]
  • Capital market A Meta-Analysis of IFRS Adoption Effects on the Capital Market [Volume 8, Issue 4, 2018, Pages 197-222]
  • Cash flow Relation of Conditional and Non-conditional Persistence of Earning Components to Abnormal Stock Returns [Volume 8, Issue 1, 2018, Pages 103-128]
  • Cohesiveness Principle The Comparison of Value Relevance of Assets Reporting in Traditional and Restructured Balance sheet based on IASB and FASB Exposure Draft [Volume 8, Issue 4, 2018, Pages 53-84]
  • Company's specific Risk Business Strategies and Corporate Financial Performance [Volume 8, Issue 3, 2018, Pages 157-184]
  • Computer Accounting Information Systems The Application of Client’s Computer Accounting Information System Capabilities in the Implementation of Analytical Procedures by Auditors [Volume 8, Issue 3, 2018, Pages 111-134]
  • Conditional persistence Relation of Conditional and Non-conditional Persistence of Earning Components to Abnormal Stock Returns [Volume 8, Issue 1, 2018, Pages 103-128]
  • Convergence Convergence of Earnings Quality Measurement Models [Volume 8, Issue 3, 2018, Pages 61-82]
  • Corporate Governance Structural Equation Modeling to Study Effects of Corporate Governance on Cost of Equity Capital [Volume 8, Issue 1, 2018, Pages 129-146]
  • Corporate Governance Corporate Governance and the Relation between Investor Sentiment and Corporate Investment Decisions [Volume 8, Issue 1, 2018, Pages 199-226]
  • Corporate Governance Discretionary Disclosure of Corporate Governance and Financial Performance [Volume 8, Issue 3, 2018, Pages 39-60]
  • Corporate Governance Effects of Audit-related Features and Corporate Governance Mechanisms on Timely Disclosure [Volume 8, Issue 4, 2018, Pages 273-298]
  • Corporate Ownership Board Independence and the Relation between Ownership Structure and the Tax Gap [Volume 8, Issue 2, 2018, Pages 117-134]
  • Corporate Social Responsibility Financial Reporting Quality and Sustainability Information Disclosure [Volume 8, Issue 3, 2018, Pages 11-31]
  • Cost Behavior Effects of Intellectual Capital and Free Cash Flow on Cost Stickiness [Volume 8, Issue 4, 2018, Pages 223-250]
  • Cost of Capital Structural Equation Modeling to Study Effects of Corporate Governance on Cost of Equity Capital [Volume 8, Issue 1, 2018, Pages 129-146]
  • Cost of Capital The Impact of Corporate Governance Index on Capital Cost and Systematic Risk [Volume 8, Issue 1, 2018, Pages 227-245]
  • Cost Stickiness Costs Stickiness and The Relation between Management Overconfidence and Value Relevance [Volume 8, Issue 4, 2018, Pages 85-104]
  • Cost Stickiness Effects of Intellectual Capital and Free Cash Flow on Cost Stickiness [Volume 8, Issue 4, 2018, Pages 223-250]
  • Current Audit Report The Current and New Audit Report: Viewpoints of Iranian Auditors [Volume 8, Issue 2, 2018, Pages 95-116]

D

  • Differential Evolution Algorithm Accuracy of Disclosure Level Prediction by Ant Colony Algorithm and Differential Evolution [Volume 8, Issue 2, 2018, Pages 153-180]
  • Disaggregation Principle The Comparison of Value Relevance of Assets Reporting in Traditional and Restructured Balance sheet based on IASB and FASB Exposure Draft [Volume 8, Issue 4, 2018, Pages 53-84]
  • Disclosure Level Accuracy of Disclosure Level Prediction by Ant Colony Algorithm and Differential Evolution [Volume 8, Issue 2, 2018, Pages 153-180]
  • Disclosure Transparency Disclosure Transparency Related to Activity in Valuation of Reserve ‎Accounts and Accruals-‎Based Earnings Management [Volume 8, Issue 3, 2018, Pages 211-237]
  • Discretionary accruals Management, Writing Management and Earnings Management [Volume 8, Issue 4, 2018, Pages 21-52]
  • Dynamic Accounting System Dynamics, A New Approach in Modeling of Accounting Events and Financial Decision Making [Volume 8, Issue 2, 2018, Pages 21-42]

E

  • Earnings Quality Convergence of Earnings Quality Measurement Models [Volume 8, Issue 3, 2018, Pages 61-82]
  • Effectiveness of Audit Committees A Model to Explain Effectiveness of Audit Committees on Audit Quality based on Structural Equations [Volume 8, Issue 4, 2018, Pages 251-272]
  • Environmental Accounting Extraction of Environmental Indicators from the Board of Directors' Report, Using Qualitative Content Analysis [Volume 8, Issue 2, 2018, Pages 43-70]

F

  • Fama and French Three-Factor Model Explanatory Power of Fama and French Three-Factor Model vs Capital Asset Pricing Model Focusing on Firms' Life Cycle [Volume 8, Issue 4, 2018, Pages 321-344]
  • Fama and French three Factors Model Modeling of Accounting and Non Accounting Items Affecting Shareholders, Wealth: Prediction and Validation [Volume 8, Issue 2, 2018, Pages 181-216]
  • Family ownership Board Independence and the Relation between Ownership Structure and the Tax Gap [Volume 8, Issue 2, 2018, Pages 117-134]
  • Feature Selection Methods Different Feature Selection Methods and Auditors' Opinion Type Prediction [Volume 8, Issue 1, 2018, Pages 81-102]
  • Financial Decision Making System Dynamics, A New Approach in Modeling of Accounting Events and Financial Decision Making [Volume 8, Issue 2, 2018, Pages 21-42]
  • Financial Flexibility Business Strategies and Corporate Financial Performance [Volume 8, Issue 3, 2018, Pages 157-184]
  • Financial Leverage The Mediating Effect of Financial Leverage on the Relation between Accounting Conservatism and Investment Opportunities [Volume 8, Issue 1, 2018, Pages 1-28]
  • Financing Life Cycle Effects on Financing Policy, Investment, Liability and Liquidity [Volume 8, Issue 4, 2018, Pages 155-174]
  • Firm Maturity Business Strategies and Corporate Financial Performance [Volume 8, Issue 3, 2018, Pages 157-184]
  • Five areas A Meta-Analysis of IFRS Adoption Effects on the Capital Market [Volume 8, Issue 4, 2018, Pages 197-222]
  • Free Cash Flow Effects of Intellectual Capital and Free Cash Flow on Cost Stickiness [Volume 8, Issue 4, 2018, Pages 223-250]

G

  • General Real Earnings Management Reversal and Long-Term Operating Performance [Volume 8, Issue 3, 2018, Pages 33-48]

I

  • IFRS adoptin A Meta-Analysis of IFRS Adoption Effects on the Capital Market [Volume 8, Issue 4, 2018, Pages 197-222]
  • Information Asymmetry The Moderating Effect of Auditing Report on the Relation between Internal Control Weakness Disclosure and Information Asymmetry [Volume 8, Issue 1, 2018, Pages 147-172]
  • Institutional Shareholders A Model to Explain Effectiveness of Audit Committees on Audit Quality based on Structural Equations [Volume 8, Issue 4, 2018, Pages 251-272]
  • Internal control weakness disclosure The Moderating Effect of Auditing Report on the Relation between Internal Control Weakness Disclosure and Information Asymmetry [Volume 8, Issue 1, 2018, Pages 147-172]
  • International Auditing and Assurance Standards Board The Current and New Audit Report: Viewpoints of Iranian Auditors [Volume 8, Issue 2, 2018, Pages 95-116]
  • International Auditing Standards The Current and New Audit Report: Viewpoints of Iranian Auditors [Volume 8, Issue 2, 2018, Pages 95-116]
  • Investment Decisions Corporate Governance and the Relation between Investor Sentiment and Corporate Investment Decisions [Volume 8, Issue 1, 2018, Pages 199-226]
  • Investment Inefficiency Managerial Behavior in Earnings Report: Role of Investment Inefficiency and Financial Constraints [Volume 8, Issue 1, 2018, Pages 55-80]
  • Investment Opportunities The Mediating Effect of Financial Leverage on the Relation between Accounting Conservatism and Investment Opportunities [Volume 8, Issue 1, 2018, Pages 1-28]
  • Investor Sentiment Corporate Governance and the Relation between Investor Sentiment and Corporate Investment Decisions [Volume 8, Issue 1, 2018, Pages 199-226]

L

  • Life Cycle Hypothesis Explanatory Power of Fama and French Three-Factor Model vs Capital Asset Pricing Model Focusing on Firms' Life Cycle [Volume 8, Issue 4, 2018, Pages 321-344]
  • Life cycle stages Managerial Ability and Company Performance in Life Cycle Stages [Volume 8, Issue 1, 2018, Pages 29-54]
  • Logistic Regression Managerial Overconfidence and Unqualified Audit Opinion [Volume 8, Issue 3, 2018, Pages 135-156]

M

  • Management Overconfidence Costs Stickiness and The Relation between Management Overconfidence and Value Relevance [Volume 8, Issue 4, 2018, Pages 85-104]
  • Managerial Overconfidence Managerial Overconfidence and Unqualified Audit Opinion [Volume 8, Issue 3, 2018, Pages 135-156]
  • Meta-analysis A Meta-Analysis of IFRS Adoption Effects on the Capital Market [Volume 8, Issue 4, 2018, Pages 197-222]
  • Moral Competence Plagiarism among Accounting Postgraduate Students [Volume 8, Issue 2, 2018, Pages 1-20]

N

  • Neural Networks Different Feature Selection Methods and Auditors' Opinion Type Prediction [Volume 8, Issue 1, 2018, Pages 81-102]
  • New Audit Report The Current and New Audit Report: Viewpoints of Iranian Auditors [Volume 8, Issue 2, 2018, Pages 95-116]

O

  • Ou and Penman Predicting Model Modeling of Accounting and Non Accounting Items Affecting Shareholders, Wealth: Prediction and Validation [Volume 8, Issue 2, 2018, Pages 181-216]
  • Overinvestment Corporate Governance and the Relation between Investor Sentiment and Corporate Investment Decisions [Volume 8, Issue 1, 2018, Pages 199-226]
  • Ownership structure Board Independence and the Relation between Ownership Structure and the Tax Gap [Volume 8, Issue 2, 2018, Pages 117-134]

P

  • Performance measurement A Board of Directors Compensation Model for Iranian Firms [Volume 8, Issue 4, 2018, Pages 127-154]
  • Plagiarism Plagiarism among Accounting Postgraduate Students [Volume 8, Issue 2, 2018, Pages 1-20]
  • Prediction Accuracy of Disclosure Level Prediction by Ant Colony Algorithm and Differential Evolution [Volume 8, Issue 2, 2018, Pages 153-180]
  • Product Market Competition Competition in Product Market and Stock Price Crash Risk [Volume 8, Issue 4, 2018, Pages 299-320]
  • Product Market Treats Competition in Product Market and Stock Price Crash Risk [Volume 8, Issue 4, 2018, Pages 299-320]
  • Profitability The Relation of Related Party Transactions To Disclosure Quality, Earnings Management and Profitability [Volume 8, Issue 2, 2018, Pages 71-94]
  • Properly Drawn Up Who is in Favor of "True and Fair View" ("Properly Drawn Up" in Iran) Vagueness? [Volume 8, Issue 3, 2018, Pages 83-110]

R

  • Real activity earnings management Earnings Management Tools in Distressed and Healthy Firms [Volume 8, Issue 4, 2018, Pages 345-362]
  • Real Earnings Management Real Earnings Management Reversal and Long-Term Operating Performance [Volume 8, Issue 3, 2018, Pages 33-48]
  • Real Earnings Management Reversal Real Earnings Management Reversal and Long-Term Operating Performance [Volume 8, Issue 3, 2018, Pages 33-48]
  • Related party transactions The Relation of Related Party Transactions To Disclosure Quality, Earnings Management and Profitability [Volume 8, Issue 2, 2018, Pages 71-94]
  • Restructured Financial Statements The Comparison of Value Relevance of Assets Reporting in Traditional and Restructured Balance sheet based on IASB and FASB Exposure Draft [Volume 8, Issue 4, 2018, Pages 53-84]
  • Return On Assets (ROA) Business Strategies and Corporate Financial Performance [Volume 8, Issue 3, 2018, Pages 157-184]

S

  • Sale and Administrative Expenses Real Earnings Management Reversal and Long-Term Operating Performance [Volume 8, Issue 3, 2018, Pages 33-48]
  • Stock Crash Risk Competition in Product Market and Stock Price Crash Risk [Volume 8, Issue 4, 2018, Pages 299-320]
  • Stock Price Costs Stickiness and The Relation between Management Overconfidence and Value Relevance [Volume 8, Issue 4, 2018, Pages 85-104]
  • Stock Return Modeling of Accounting and Non Accounting Items Affecting Shareholders, Wealth: Prediction and Validation [Volume 8, Issue 2, 2018, Pages 181-216]
  • Structural Equation Modeling Structural Equation Modeling to Study Effects of Corporate Governance on Cost of Equity Capital [Volume 8, Issue 1, 2018, Pages 129-146]
  • Structural Equation Modeling The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange [Volume 8, Issue 3, 2018, Pages 185-210]
  • Support Vector Machine Different Feature Selection Methods and Auditors' Opinion Type Prediction [Volume 8, Issue 1, 2018, Pages 81-102]
  • Sustainability Information Financial Reporting Quality and Sustainability Information Disclosure [Volume 8, Issue 3, 2018, Pages 11-31]
  • System dynamics System Dynamics, A New Approach in Modeling of Accounting Events and Financial Decision Making [Volume 8, Issue 2, 2018, Pages 21-42]

T

  • Tax avoidance The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange [Volume 8, Issue 3, 2018, Pages 185-210]
  • Tax Evasion The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange [Volume 8, Issue 3, 2018, Pages 185-210]
  • Tax Gap Board Independence and the Relation between Ownership Structure and the Tax Gap [Volume 8, Issue 2, 2018, Pages 117-134]
  • Tax Gap The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange [Volume 8, Issue 3, 2018, Pages 185-210]
  • Thematic analysis Developing Accounting Department Maturity Model for Iranian Firms [Volume 8, Issue 4, 2018, Pages 175-196]
  • True and Fair View (TFV) Who is in Favor of "True and Fair View" ("Properly Drawn Up" in Iran) Vagueness? [Volume 8, Issue 3, 2018, Pages 83-110]

U

V

  • Vagueness Who is in Favor of "True and Fair View" ("Properly Drawn Up" in Iran) Vagueness? [Volume 8, Issue 3, 2018, Pages 83-110]
  • Valuation Reserve Accounts Disclosure Transparency Related to Activity in Valuation of Reserve ‎Accounts and Accruals-‎Based Earnings Management [Volume 8, Issue 3, 2018, Pages 211-237]
  • Value Relevance The Value Relevance of Accounting Information during the Essential Volatility in Tehran Stock Exchange [Volume 8, Issue 1, 2018, Pages 173-198]
  • Value Relevance The Comparison of Value Relevance of Assets Reporting in Traditional and Restructured Balance sheet based on IASB and FASB Exposure Draft [Volume 8, Issue 4, 2018, Pages 53-84]
  • Value Relevance Costs Stickiness and The Relation between Management Overconfidence and Value Relevance [Volume 8, Issue 4, 2018, Pages 85-104]
  • Voluntary Disclosure of Corporate Governance Discretionary Disclosure of Corporate Governance and Financial Performance [Volume 8, Issue 3, 2018, Pages 39-60]

W

  • Writing tone Management, Writing Management and Earnings Management [Volume 8, Issue 4, 2018, Pages 21-52]