Keyword Index

A

  • Abnormal Return Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices [Volume 2, Issue 7, 2011, Pages 27-46]
  • Abnormal Return Appropriate Event Window Length in Event Studies [Volume 2, Issue 6, 2011, Pages 7-25]
  • Accounting Conservatism Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism [Volume 2, Issue 6, 2011, Pages 111-128]
  • Accounting Distortions Role of Temporary Accounting Distortions in Reducing Persistence of Accruals [Volume 2, Issue 4, 2011, Pages 49-64]
  • Accrual Basis A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran [Volume 2, Issue 5, 2011, Pages 51-73]
  • Accruals The Investigation of Relationship between Earnings Quality and Future Stock Returns in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 31-50]
  • Accruals Impact of Accounting Conservatism on Differential Information Content of Cash Flows and Accruals [Volume 2, Issue 4, 2011, Pages 53-104]
  • Acquisitions and Mergers Effect of Firms' Acquisition Strategy on Earnings Management [Volume 2, Issue 7, 2011, Pages 99-120]
  • Adjusted Dupont Ratio Efficiency of using Dupont Ratio and its Components to Forecast the Changes in Future Profitability [Volume 2, Issue 6, 2011, Pages 93-110]
  • Adjusted Dupont ratio components Efficiency of using Dupont Ratio and its Components to Forecast the Changes in Future Profitability [Volume 2, Issue 6, 2011, Pages 93-110]
  • Adjusted Dupont ratio components changes Efficiency of using Dupont Ratio and its Components to Forecast the Changes in Future Profitability [Volume 2, Issue 6, 2011, Pages 93-110]
  • Affective Commitments Effect of Psychological Contract between Auditor and Audit Firm on of Quality Reducing Behavior of Auditing [Volume 2, Issue 5, 2011, Pages 127-147]
  • Agency Theory Impact of Firm’s Scope of Operation on the Board of Director’s Structure (Evidence from Tehran Stock Exchange) [Volume 2, Issue 7, 2011, Pages 7-25]
  • Agency Theory Stock Valuation and Behavioural Heterogeneity in Tehran Stock Exchange [Volume 2, Issue 5, 2011, Pages 103-126]
  • Assets Efficiency Role of Temporary Accounting Distortions in Reducing Persistence of Accruals [Volume 2, Issue 4, 2011, Pages 49-64]
  • Assurance Hypothesis Explaining the Relationship between Corporate Governance and Earnings Quality in Iran [Volume 2, Issue 7, 2011, Pages 69-98]
  • Asymmetric Timeliness The Effect of Conditional Conservatism on Cost of Equity Capital [Volume 2, Issue 7, 2011, Pages 47-67]
  • Audit Committee The Impact of Establishment of Audit Committee and Internal Audit Unit on Improvement of the Financial Accountability of the Universities and Research Institutions [Volume 2, Issue 4, 2011, Pages 7-27]
  • Audit Fees The Relationship Between Corporate Governance and Audit Fees [Volume 2, Issue 5, 2011, Pages 75-101]
  • Auditor Rotation Auditor Tenure and Earnings Management [Volume 2, Issue 4, 2011, Pages 65-82]
  • Auditor Tenure Auditor Tenure and Earnings Management [Volume 2, Issue 4, 2011, Pages 65-82]
  • Auto Regressive Forecasting Stock Exchange Index Using Particle Swarm Optimization Comparing to Traditional Models [Volume 2, Issue 5, 2011, Pages 7-30]
  • Auto Regressive Integrated Moving Average Forecasting Stock Exchange Index Using Particle Swarm Optimization Comparing to Traditional Models [Volume 2, Issue 5, 2011, Pages 7-30]

B

  • Behavioral Finance Stock Valuation and Behavioural Heterogeneity in Tehran Stock Exchange [Volume 2, Issue 5, 2011, Pages 103-126]
  • Board Composition Impact of Firm’s Scope of Operation on the Board of Director’s Structure (Evidence from Tehran Stock Exchange) [Volume 2, Issue 7, 2011, Pages 7-25]
  • Board Size Impact of Firm’s Scope of Operation on the Board of Director’s Structure (Evidence from Tehran Stock Exchange) [Volume 2, Issue 7, 2011, Pages 7-25]

C

  • Capital Structure The Relationship Between Capital Structure and Ownership Structure [Volume 2, Issue 4, 2011, Pages 29-48]
  • Cash-Based and Stock-Based Takeovers Effect of Firms' Acquisition Strategy on Earnings Management [Volume 2, Issue 7, 2011, Pages 99-120]
  • Cash Conversion Cycle Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies [Volume 2, Issue 4, 2011, Pages 105-124]
  • Cash Dividend Policy Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 149-171]
  • Cash Flow Rights Relationship between Ultimate Ownership and Earnings Conservatism in listed Companies of Tehran Stock Exchange [Volume 2, Issue 6, 2011, Pages 43-63]
  • Cash Flows Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 149-171]
  • Changes in Financial Leverage Value-Relevance of Changes in Financial Leverage For Explaining Operating Performance [Volume 2, Issue 6, 2011, Pages 65-91]
  • Components of Income Statement An Investigation of the Predict Ability and Information Content of Incom Statement Components. [Volume 2, Issue 7, 2011, Pages 121-142]
  • Comprehensive Liquidity Index Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies [Volume 2, Issue 4, 2011, Pages 105-124]
  • Conditional Conservatism The Effect of Conditional Conservatism on Cost of Equity Capital [Volume 2, Issue 7, 2011, Pages 47-67]
  • Conservatism Relationship between Ultimate Ownership and Earnings Conservatism in listed Companies of Tehran Stock Exchange [Volume 2, Issue 6, 2011, Pages 43-63]
  • Conservatism Auditor Tenure and Earnings Management [Volume 2, Issue 4, 2011, Pages 65-82]
  • Conservatism Impact of Accounting Conservatism on Differential Information Content of Cash Flows and Accruals [Volume 2, Issue 4, 2011, Pages 53-104]
  • Conservatism Index Accounting Conservatism and the Effects of Earning Quality on the Return of Assets and Stock Return [Volume 2, Issue 6, 2011, Pages 11-24]
  • Contingency Model A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran [Volume 2, Issue 5, 2011, Pages 51-73]
  • Corporate Governance Explaining the Relationship between Corporate Governance and Earnings Quality in Iran [Volume 2, Issue 7, 2011, Pages 69-98]
  • Corporate Governance The Relationship Between Corporate Governance and Audit Fees [Volume 2, Issue 5, 2011, Pages 75-101]
  • Cost of Equity Capital The Effect of Conditional Conservatism on Cost of Equity Capital [Volume 2, Issue 7, 2011, Pages 47-67]
  • Credit Ranking Credit Rating in Terms of Financial Ability to Pay the Principle and Interest on Debts, Using Data Envelopment Analysis Techniques (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 2, Issue 4, 2011, Pages 125-145]

D

  • Debt Payment Ability Credit Rating in Terms of Financial Ability to Pay the Principle and Interest on Debts, Using Data Envelopment Analysis Techniques (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 2, Issue 4, 2011, Pages 125-145]
  • Differential Information Content Impact of Accounting Conservatism on Differential Information Content of Cash Flows and Accruals [Volume 2, Issue 4, 2011, Pages 53-104]
  • Differential Timeliness Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism [Volume 2, Issue 6, 2011, Pages 111-128]
  • Discretionary Accruals Effect of Firms' Acquisition Strategy on Earnings Management [Volume 2, Issue 7, 2011, Pages 99-120]
  • Discretionary Accruals Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism [Volume 2, Issue 6, 2011, Pages 111-128]
  • Dividend Changes Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 149-171]

E

  • Earning Persistence Earnings Volatility and Earnings Predictability [Volume 2, Issue 6, 2011, Pages 27-42]
  • Earning Quality Accounting Conservatism and the Effects of Earning Quality on the Return of Assets and Stock Return [Volume 2, Issue 6, 2011, Pages 11-24]
  • Earning Quality Index Accounting Conservatism and the Effects of Earning Quality on the Return of Assets and Stock Return [Volume 2, Issue 6, 2011, Pages 11-24]
  • Earnings Management Effect of Firms' Acquisition Strategy on Earnings Management [Volume 2, Issue 7, 2011, Pages 99-120]
  • Earnings Management Auditor Tenure and Earnings Management [Volume 2, Issue 4, 2011, Pages 65-82]
  • Earnings Predictability Earnings Volatility and Earnings Predictability [Volume 2, Issue 6, 2011, Pages 27-42]
  • Earnings Quality Explaining the Relationship between Corporate Governance and Earnings Quality in Iran [Volume 2, Issue 7, 2011, Pages 69-98]
  • Earnings Quality The Investigation of Relationship between Earnings Quality and Future Stock Returns in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 31-50]
  • Earnings Volatility Earnings Volatility and Earnings Predictability [Volume 2, Issue 6, 2011, Pages 27-42]
  • Efficiency Credit Rating in Terms of Financial Ability to Pay the Principle and Interest on Debts, Using Data Envelopment Analysis Techniques (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 2, Issue 4, 2011, Pages 125-145]
  • Event Study Appropriate Event Window Length in Event Studies [Volume 2, Issue 6, 2011, Pages 7-25]
  • Event Window Appropriate Event Window Length in Event Studies [Volume 2, Issue 6, 2011, Pages 7-25]

F

  • Feltham- Ohlsen (1995) Valuation Model Efficiency of the Feltham-Ohlson (1995) Model in Tehran Stock Exchange [Volume 2, Issue 7, 2011, Pages 141-160]
  • Financial Accountability The Impact of Establishment of Audit Committee and Internal Audit Unit on Improvement of the Financial Accountability of the Universities and Research Institutions [Volume 2, Issue 4, 2011, Pages 7-27]
  • Firm’s Scope of Operation Impact of Firm’s Scope of Operation on the Board of Director’s Structure (Evidence from Tehran Stock Exchange) [Volume 2, Issue 7, 2011, Pages 7-25]

G

  • Governmental Accounting Reforms A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran [Volume 2, Issue 5, 2011, Pages 51-73]
  • Growth The Investigation of Relationship between Earnings Quality and Future Stock Returns in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 31-50]
  • Growth of Sales Role of Temporary Accounting Distortions in Reducing Persistence of Accruals [Volume 2, Issue 4, 2011, Pages 49-64]

H

  • Heterogeneity Theory Stock Valuation and Behavioural Heterogeneity in Tehran Stock Exchange [Volume 2, Issue 5, 2011, Pages 103-126]
  • Higher Education and Research Institutions The Impact of Establishment of Audit Committee and Internal Audit Unit on Improvement of the Financial Accountability of the Universities and Research Institutions [Volume 2, Issue 4, 2011, Pages 7-27]
  • Hoelt-Winters Exponential Smoothing Forecasting Stock Exchange Index Using Particle Swarm Optimization Comparing to Traditional Models [Volume 2, Issue 5, 2011, Pages 7-30]
  • Hostile and Friendly Takeovers Effect of Firms' Acquisition Strategy on Earnings Management [Volume 2, Issue 7, 2011, Pages 99-120]

I

  • Income Smoothing Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies [Volume 2, Issue 4, 2011, Pages 105-124]
  • Inflation Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices [Volume 2, Issue 7, 2011, Pages 27-46]
  • Information Content An Investigation of the Predict Ability and Information Content of Incom Statement Components. [Volume 2, Issue 7, 2011, Pages 121-142]
  • Institutional Investors The Relationship Between Capital Structure and Ownership Structure [Volume 2, Issue 4, 2011, Pages 29-48]
  • Internal Audit Unit The Impact of Establishment of Audit Committee and Internal Audit Unit on Improvement of the Financial Accountability of the Universities and Research Institutions [Volume 2, Issue 4, 2011, Pages 7-27]
  • Internal Control The Impact of Establishment of Audit Committee and Internal Audit Unit on Improvement of the Financial Accountability of the Universities and Research Institutions [Volume 2, Issue 4, 2011, Pages 7-27]
  • Intrinsic Company Value Efficiency of the Feltham-Ohlson (1995) Model in Tehran Stock Exchange [Volume 2, Issue 7, 2011, Pages 141-160]

L

  • Leverage The Relationship Between Capital Structure and Ownership Structure [Volume 2, Issue 4, 2011, Pages 29-48]

M

  • Managerial Reporting Behavior Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism [Volume 2, Issue 6, 2011, Pages 111-128]
  • Market Value Efficiency of the Feltham-Ohlson (1995) Model in Tehran Stock Exchange [Volume 2, Issue 7, 2011, Pages 141-160]
  • Measure Explaining the Relationship between Corporate Governance and Earnings Quality in Iran [Volume 2, Issue 7, 2011, Pages 69-98]
  • Modern Liquidity Indexes Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies [Volume 2, Issue 4, 2011, Pages 105-124]
  • Monitoring Hypothesis Explaining the Relationship between Corporate Governance and Earnings Quality in Iran [Volume 2, Issue 7, 2011, Pages 69-98]
  • Moving Average Forecasting Stock Exchange Index Using Particle Swarm Optimization Comparing to Traditional Models [Volume 2, Issue 5, 2011, Pages 7-30]

N

  • Net Earnings An Investigation of the Predict Ability and Information Content of Incom Statement Components. [Volume 2, Issue 7, 2011, Pages 121-142]
  • Net Liquidity Balance Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies [Volume 2, Issue 4, 2011, Pages 105-124]
  • Nominal Financial Reporting Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices [Volume 2, Issue 7, 2011, Pages 27-46]

O

  • Operating Cash Flows Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 149-171]
  • Operating Cash Flows Impact of Accounting Conservatism on Differential Information Content of Cash Flows and Accruals [Volume 2, Issue 4, 2011, Pages 53-104]
  • Operating Performance Value-Relevance of Changes in Financial Leverage For Explaining Operating Performance [Volume 2, Issue 6, 2011, Pages 65-91]
  • Outside Directors The Relationship Between Corporate Governance and Audit Fees [Volume 2, Issue 5, 2011, Pages 75-101]
  • Ownership Arrangements The Relationship Between Capital Structure and Ownership Structure [Volume 2, Issue 4, 2011, Pages 29-48]
  • Ownership Structure Relationship between Ultimate Ownership and Earnings Conservatism in listed Companies of Tehran Stock Exchange [Volume 2, Issue 6, 2011, Pages 43-63]

P

  • Particle Swarm Optimization Algorithm Forecasting Stock Exchange Index Using Particle Swarm Optimization Comparing to Traditional Models [Volume 2, Issue 5, 2011, Pages 7-30]
  • Persistence of Accruals Role of Temporary Accounting Distortions in Reducing Persistence of Accruals [Volume 2, Issue 4, 2011, Pages 49-64]
  • Predict Ability An Investigation of the Predict Ability and Information Content of Incom Statement Components. [Volume 2, Issue 7, 2011, Pages 121-142]
  • Psychological Contract Effect of Psychological Contract between Auditor and Audit Firm on of Quality Reducing Behavior of Auditing [Volume 2, Issue 5, 2011, Pages 127-147]

Q

R

  • Rate of Return Accounting Conservatism and the Effects of Earning Quality on the Return of Assets and Stock Return [Volume 2, Issue 6, 2011, Pages 11-24]
  • Rate of Return on Operational Assets Accounting Conservatism and the Effects of Earning Quality on the Return of Assets and Stock Return [Volume 2, Issue 6, 2011, Pages 11-24]

S

  • Simple Exponential Smoothing Forecasting Stock Exchange Index Using Particle Swarm Optimization Comparing to Traditional Models [Volume 2, Issue 5, 2011, Pages 7-30]
  • Size The Investigation of Relationship between Earnings Quality and Future Stock Returns in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 31-50]
  • Stock Return Efficiency of the Feltham-Ohlson (1995) Model in Tehran Stock Exchange [Volume 2, Issue 7, 2011, Pages 141-160]
  • Stock Return Value-Relevance of Changes in Financial Leverage For Explaining Operating Performance [Volume 2, Issue 6, 2011, Pages 65-91]
  • Stock Returns An Investigation of the Predict Ability and Information Content of Incom Statement Components. [Volume 2, Issue 7, 2011, Pages 121-142]
  • Stock Returns The Investigation of Relationship between Earnings Quality and Future Stock Returns in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 31-50]
  • Stock Valuation Stock Valuation and Behavioural Heterogeneity in Tehran Stock Exchange [Volume 2, Issue 5, 2011, Pages 103-126]

T

  • Tehran Stock Exchange Appropriate Event Window Length in Event Studies [Volume 2, Issue 6, 2011, Pages 7-25]
  • Tehran Stock Exchange Credit Rating in Terms of Financial Ability to Pay the Principle and Interest on Debts, Using Data Envelopment Analysis Techniques (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 2, Issue 4, 2011, Pages 125-145]
  • Tehran Stock Exchange (TSE) Impact of Firm’s Scope of Operation on the Board of Director’s Structure (Evidence from Tehran Stock Exchange) [Volume 2, Issue 7, 2011, Pages 7-25]
  • Three Fama and French Factor Model The Effect of Conditional Conservatism on Cost of Equity Capital [Volume 2, Issue 7, 2011, Pages 47-67]
  • Time Horizon Earnings Volatility and Earnings Predictability [Volume 2, Issue 6, 2011, Pages 27-42]

U

V

  • Value Relevance Value-Relevance of Changes in Financial Leverage For Explaining Operating Performance [Volume 2, Issue 6, 2011, Pages 65-91]