Keyword Index

A

  • Accounting Designing and Formulating the Forecasting Model of Economic Growth by Accounting Approach [Volume 9, Issue 3, 2018, Pages 39-63]
  • Accounting Comparability Accounting Comparability and Its Effect on Investment Efficiency [Volume 9, Issue 2, 2018, Pages 7-34]
  • Accounting Expertise Impacts of Audit Committee characteristics on Firms Risk [Volume 9, Issue 3, 2018, Pages 177-208]
  • Adjustment Speed of Capital Structure Effects of Entropy of Financial Statements on the Adjustment Speed of Capital Structure [Volume 9, Issue 3, 2018, Pages 145-176]
  • Agency Costs Impacts of Company Diversification Strategy on Crash Risk of Stock Price with Emphasis on Agency Costs [Volume 9, Issue 1, 2018, Pages 63-90]
  • Agency Theory Impacts of Political Connections on Stock Price Crash Risk under Information Asymmetry Conditions [Volume 9, Issue 4, 2018, Pages 37-69]
  • Artificial Intelligence Models Designing and Formulating the Forecasting Model of Economic Growth by Accounting Approach [Volume 9, Issue 3, 2018, Pages 39-63]
  • Asymmetric Adjustments of Profit Target The Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2018, Pages 131-161]
  • Audit Committee Investigating the Factors Affecting Timely Audit Reports [Volume 9, Issue 1, 2018, Pages 115-146]
  • Audit Committee Impacts of Audit Committee characteristics on Firms Risk [Volume 9, Issue 3, 2018, Pages 177-208]
  • Audit Committee Independence Impacts of Audit Committee characteristics on Firms Risk [Volume 9, Issue 3, 2018, Pages 177-208]
  • Auditor Type Effects of Search Period for Successor Auditor on Initial Audit Fees and Type of Successor Auditor [Volume 9, Issue 1, 2018, Pages 171-194]
  • Audit Report Lag Investigating the Factors Affecting Timely Audit Reports [Volume 9, Issue 1, 2018, Pages 115-146]

B

  • Bankruptcy Risk Managerial Ability, Financial Performance and Bankruptcy Risk [Volume 9, Issue 1, 2018, Pages 35-61]
  • Behavioral Finance Effects of Investor Sentiment on Excess Return in Fama-French Five-Factor Model [Volume 9, Issue 4, 2018, Pages 71-103]
  • Behavioral Variables Investigating the Effect of Investors' Behavior and Management on Stock Returns [Volume 9, Issue 2, 2018, Pages 163-189]
  • Board of Director’s Bonus The Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2018, Pages 131-161]
  • Business strategies Effects of Business Strategies on Investment Efficiency [Volume 9, Issue 4, 2018, Pages 153-184]

C

  • C5 tree model Identification and Ranking of Effective Factors on Stock Return Synchronicity Using Neural Networks and Decision Tree Model [Volume 9, Issue 4, 2018, Pages 1-36]
  • Cash Holdings Value of One Rials Cash Held by the Company from a Shareholder’s Perspective [Volume 9, Issue 2, 2018, Pages 35-66]
  • CEO Tenure Impact of Reputation and Chief Executive Officer’s Job Security on Financial Reporting Transparency [Volume 9, Issue 4, 2018, Pages 185-215]
  • Company Life Cycle Corporate Diversity and Ownership Structure throughout Company Life Cycle [Volume 9, Issue 4, 2018, Pages 217-237]
  • Composition of the Board of Directors Corporate Characteristics and Effectiveness of Audit Committee: The Structural Equation Modeling Approach [Volume 9, Issue 3, 2018, Pages 89-114]
  • Continuous Effects of Entropy of Financial Statements on the Adjustment Speed of Capital Structure [Volume 9, Issue 3, 2018, Pages 145-176]
  • Continuous Entropy of Renyi Effects of Entropy of Financial Statements on the Adjustment Speed of Capital Structure [Volume 9, Issue 3, 2018, Pages 145-176]
  • Corporate Diversification Strategy Impacts of Company Diversification Strategy on Crash Risk of Stock Price with Emphasis on Agency Costs [Volume 9, Issue 1, 2018, Pages 63-90]
  • Corporate Diversity Corporate Diversity and Ownership Structure throughout Company Life Cycle [Volume 9, Issue 4, 2018, Pages 217-237]
  • Corporate Governance Investigating the Factors Affecting Timely Audit Reports [Volume 9, Issue 1, 2018, Pages 115-146]
  • Corporate Ownership Corporate Diversity and Ownership Structure throughout Company Life Cycle [Volume 9, Issue 4, 2018, Pages 217-237]
  • Cost Accounting Change Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty [Volume 9, Issue 2, 2018, Pages 67-102]
  • Crash Risk of Stock Price Impacts of Company Diversification Strategy on Crash Risk of Stock Price with Emphasis on Agency Costs [Volume 9, Issue 1, 2018, Pages 63-90]
  • Customer Concentration Investigating the Moderating Role of Real Earnings Management on the relationship between Customer Concentration and Tax Avoidance- Evidence from Tehran Stock Exchange [Volume 9, Issue 2, 2018, Pages 103-129]

D

  • Data Mining Assessing Managers Fraud Through Analysis of Board of Directors Report by Data Mining [Volume 9, Issue 1, 2018, Pages 91-114]
  • Data mining methods Identification and Ranking of Effective Factors on Stock Return Synchronicity Using Neural Networks and Decision Tree Model [Volume 9, Issue 4, 2018, Pages 1-36]
  • Direct Cash Flows Method Relative Value Relevance of Operating Cash Flows of Measurement View [Volume 9, Issue 3, 2018, Pages 7-37]
  • Disclosure of Information Investigating the Factors Affecting Timely Audit Reports [Volume 9, Issue 1, 2018, Pages 115-146]

E

  • Earnings Management Agency Costs Impact of Agency Costs on the Relationship between Internal Control Quality and Earnings Management [Volume 9, Issue 3, 2018, Pages 65-87]
  • Earnings Quality Effects of Disclosure of the Extent of Sustainability Indicators on Earnings Quality [Volume 9, Issue 1, 2018, Pages 7-34]
  • Economic Designing and Formulating the Forecasting Model of Economic Growth by Accounting Approach [Volume 9, Issue 3, 2018, Pages 39-63]
  • Efficiency of Company Impact of Myopic Management on Efficiency of Companies with Moderating Role of Corporate Governance Quality in Companies in Tehran Stock Exchange [Volume 9, Issue 1, 2018, Pages 147-169]
  • Entropy of Financial Statement Effects of Entropy of Financial Statements on the Adjustment Speed of Capital Structure [Volume 9, Issue 3, 2018, Pages 145-176]

F

  • Fama and French Five-Factor Model Effects of Investor Sentiment on Excess Return in Fama-French Five-Factor Model [Volume 9, Issue 4, 2018, Pages 71-103]
  • Financial Performance Managerial Ability, Financial Performance and Bankruptcy Risk [Volume 9, Issue 1, 2018, Pages 35-61]
  • Financial Performance Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty [Volume 9, Issue 2, 2018, Pages 67-102]
  • Financial Reporting Readability Managerial Ability and Financial Reporting Readability: A Test of Signaling Theory [Volume 9, Issue 2, 2018, Pages 191-218]
  • Financial Reporting Transparency Impact of Reputation and Chief Executive Officer’s Job Security on Financial Reporting Transparency [Volume 9, Issue 4, 2018, Pages 185-215]
  • Fraud Risk Assessing Managers Fraud Through Analysis of Board of Directors Report by Data Mining [Volume 9, Issue 1, 2018, Pages 91-114]
  • Fraudulent Reporting Assessing Managers Fraud Through Analysis of Board of Directors Report by Data Mining [Volume 9, Issue 1, 2018, Pages 91-114]

G

  • Gross Domestic Product Designing and Formulating the Forecasting Model of Economic Growth by Accounting Approach [Volume 9, Issue 3, 2018, Pages 39-63]

H

  • Herding Behavior Investigating the Effect of Investors' Behavior and Management on Stock Returns [Volume 9, Issue 2, 2018, Pages 163-189]
  • Hierarchical Theory Value of One Rials Cash Held by the Company from a Shareholder’s Perspective [Volume 9, Issue 2, 2018, Pages 35-66]

I

  • Indirect Cash Flows Method Relative Value Relevance of Operating Cash Flows of Measurement View [Volume 9, Issue 3, 2018, Pages 7-37]
  • Information Asymmetry Impacts of Political Connections on Stock Price Crash Risk under Information Asymmetry Conditions [Volume 9, Issue 4, 2018, Pages 37-69]
  • Institutional Shareholders Corporate Characteristics and Effectiveness of Audit Committee: The Structural Equation Modeling Approach [Volume 9, Issue 3, 2018, Pages 89-114]
  • Investment Efficiency Accounting Comparability and Its Effect on Investment Efficiency [Volume 9, Issue 2, 2018, Pages 7-34]
  • Investor sentiment Investigating the Effect of Investors' Behavior and Management on Stock Returns [Volume 9, Issue 2, 2018, Pages 163-189]
  • Investor sentiment Effects of Investor Sentiment on Excess Return in Fama-French Five-Factor Model [Volume 9, Issue 4, 2018, Pages 71-103]

L

  • LASSO Regressions Assessing Managers Fraud Through Analysis of Board of Directors Report by Data Mining [Volume 9, Issue 1, 2018, Pages 91-114]
  • Learning Accounting Comparability and Its Effect on Investment Efficiency [Volume 9, Issue 2, 2018, Pages 7-34]
  • LSD Test Corporate Diversity and Ownership Structure throughout Company Life Cycle [Volume 9, Issue 4, 2018, Pages 217-237]

M

  • Managerial Ability Managerial Ability, Financial Performance and Bankruptcy Risk [Volume 9, Issue 1, 2018, Pages 35-61]
  • Managerial Ability Managerial Ability and Financial Reporting Readability: A Test of Signaling Theory [Volume 9, Issue 2, 2018, Pages 191-218]
  • Managerial Overconfidence Investigating the Effect of Investors' Behavior and Management on Stock Returns [Volume 9, Issue 2, 2018, Pages 163-189]
  • Media Coverage Impact of Reputation and Chief Executive Officer’s Job Security on Financial Reporting Transparency [Volume 9, Issue 4, 2018, Pages 185-215]
  • Myopic Management Impact of Myopic Management on Efficiency of Companies with Moderating Role of Corporate Governance Quality in Companies in Tehran Stock Exchange [Volume 9, Issue 1, 2018, Pages 147-169]

N

  • Network Analysis Analysis of Ownership Network in the Iranian Stock Markets [Volume 9, Issue 3, 2018, Pages 115-144]
  • Neural network model Identification and Ranking of Effective Factors on Stock Return Synchronicity Using Neural Networks and Decision Tree Model [Volume 9, Issue 4, 2018, Pages 1-36]

O

  • Operating Cash Flows Relative Value Relevance of Operating Cash Flows of Measurement View [Volume 9, Issue 3, 2018, Pages 7-37]
  • Over–investment Effects of Business Strategies on Investment Efficiency [Volume 9, Issue 4, 2018, Pages 153-184]
  • Ownership Analysis of Ownership Network in the Iranian Stock Markets [Volume 9, Issue 3, 2018, Pages 115-144]

P

  • Panel Data EGLS Regression Effects of Disclosure of the Extent of Sustainability Indicators on Earnings Quality [Volume 9, Issue 1, 2018, Pages 7-34]
  • Perceived Environmental Uncertainty Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty [Volume 9, Issue 2, 2018, Pages 67-102]
  • Performance appraisal Measuring the Acceptability and Importance of Determinants of Compensations for Board of Directors of Iranian Companies [Volume 9, Issue 4, 2018, Pages 105-128]
  • PLS Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty [Volume 9, Issue 2, 2018, Pages 67-102]
  • Political Connections Impacts of Political Connections on Stock Price Crash Risk under Information Asymmetry Conditions [Volume 9, Issue 4, 2018, Pages 37-69]
  • Pricing System Change Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty [Volume 9, Issue 2, 2018, Pages 67-102]
  • Profit Precision The Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2018, Pages 131-161]
  • Profit Threshold The Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2018, Pages 131-161]

Q

  • Quality of Corporate Governance Impact of Myopic Management on Efficiency of Companies with Moderating Role of Corporate Governance Quality in Companies in Tehran Stock Exchange [Volume 9, Issue 1, 2018, Pages 147-169]
  • Quality of Internal Controls Impact of Agency Costs on the Relationship between Internal Control Quality and Earnings Management [Volume 9, Issue 3, 2018, Pages 65-87]

R

  • Real Earnings Management Investigating the Moderating Role of Real Earnings Management on the relationship between Customer Concentration and Tax Avoidance- Evidence from Tehran Stock Exchange [Volume 9, Issue 2, 2018, Pages 103-129]
  • Resignation/Dismissal Moderator Variable Effects of Search Period for Successor Auditor on Initial Audit Fees and Type of Successor Auditor [Volume 9, Issue 1, 2018, Pages 171-194]
  • Risk Impacts of Audit Committee characteristics on Firms Risk [Volume 9, Issue 3, 2018, Pages 177-208]

S

  • Sales Volatility Coefficient Impact of Reputation and Chief Executive Officer’s Job Security on Financial Reporting Transparency [Volume 9, Issue 4, 2018, Pages 185-215]
  • Search Period Effects of Search Period for Successor Auditor on Initial Audit Fees and Type of Successor Auditor [Volume 9, Issue 1, 2018, Pages 171-194]
  • SEM Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty [Volume 9, Issue 2, 2018, Pages 67-102]
  • Signaling Theory Managerial Ability and Financial Reporting Readability: A Test of Signaling Theory [Volume 9, Issue 2, 2018, Pages 191-218]
  • Stock excess return Effects of Investor Sentiment on Excess Return in Fama-French Five-Factor Model [Volume 9, Issue 4, 2018, Pages 71-103]
  • Stock Markets Analysis of Ownership Network in the Iranian Stock Markets [Volume 9, Issue 3, 2018, Pages 115-144]
  • Stock Price Crash Risk Impacts of Political Connections on Stock Price Crash Risk under Information Asymmetry Conditions [Volume 9, Issue 4, 2018, Pages 37-69]
  • Stock Returns Investigating the Effect of Investors' Behavior and Management on Stock Returns [Volume 9, Issue 2, 2018, Pages 163-189]
  • Stock return synchronicity Identification and Ranking of Effective Factors on Stock Return Synchronicity Using Neural Networks and Decision Tree Model [Volume 9, Issue 4, 2018, Pages 1-36]
  • Stock Return Volatility Impacts of Audit Committee characteristics on Firms Risk [Volume 9, Issue 3, 2018, Pages 177-208]
  • Sustainability Indicators Effects of Disclosure of the Extent of Sustainability Indicators on Earnings Quality [Volume 9, Issue 1, 2018, Pages 7-34]

T

  • Tax Avoidance Investigating the Moderating Role of Real Earnings Management on the relationship between Customer Concentration and Tax Avoidance- Evidence from Tehran Stock Exchange [Volume 9, Issue 2, 2018, Pages 103-129]
  • Trade off Theory Value of One Rials Cash Held by the Company from a Shareholder’s Perspective [Volume 9, Issue 2, 2018, Pages 35-66]

U

V

  • Value Relevance Relative Value Relevance of Operating Cash Flows of Measurement View [Volume 9, Issue 3, 2018, Pages 7-37]