Keyword Index

A

  • Accrual Anomaly Effect of Prior Periods Intangible Return on Relationship between Accruals and Future Return [Volume 3, Issue 9, 2012, Pages 101-122]
  • Accruals Quality Determining the Relationship between Accruals Quality and Cash Holdings for Listed Companies in the Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 55-76]
  • Agency Costs Firm Value, Cash Holdings and Information Asymmetry [Volume 3, Issue 8, 2012, Pages 131-149]

B

  • Bad News Conditional conservatism and further negative news in the companies listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 7-27]
  • Bad News The Timing of Corporate Earnings Announcements [Volume 3, Issue 11, 2012, Pages 85-104]
  • Bank Financing The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2012, Pages 57-83]
  • Bankruptcy Prediction Usefulness of accounting information vs. market information in bankruptcy Prediction [Volume 3, Issue 10, 2012, Pages 93-116]
  • Beta Test of Fama and French Three-Factor Model Components Effects on Portfolio Return Variance [Volume 3, Issue 11, 2012, Pages 161-180]
  • Board Structure Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 31-48]
  • Board Structure Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 73-93]

C

  • Capital StructureThoeries Capital Structure: The Emprical Investigation of Market Timing Theory [Volume 3, Issue 9, 2012, Pages 123-142]
  • CAPM Test of Fama and French Three-Factor Model Components Effects on Portfolio Return Variance [Volume 3, Issue 11, 2012, Pages 161-180]
  • Cash Component Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 79-99]
  • Cash Holdings Firm Value, Cash Holdings and Information Asymmetry [Volume 3, Issue 8, 2012, Pages 131-149]
  • Cash Holdings Determining the Relationship between Accruals Quality and Cash Holdings for Listed Companies in the Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 55-76]
  • Cash Recovery Rate Relative and Incremental Information Content of Cash Recovery- based Internal Rate of Return Vs. Return On Assets in The Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 71-92]
  • Change in the Cash Balance Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 79-99]
  • Concentrated Institutional owner-ship Relationship between Institutional Ownership, Concentrated Institutional Ownership and Value-Relevance of Accounting Information [Volume 3, Issue 11, 2012, Pages 31-55]
  • Conditional Conservatism Conditional conservatism and further negative news in the companies listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 7-27]
  • Conditions of Stock Markets Effective Criteria on Investor's Decision Making in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 151-171]
  • Conservatism Conditional conservatism and further negative news in the companies listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 7-27]
  • Consolidated Financial Statements Effect of the Convergence of Iranian Consolidation Standard with the International Standard on the Usefulness of Consolidated Information [Volume 3, Issue 11, 2012, Pages 181-201]
  • Contrarian Investment Strategy Contrarian Investment Strategy: an Empirical Test Based on Data Envelopment Analysis [Volume 3, Issue 10, 2012, Pages 137-156]
  • Corporate Social Responsibility Relationship between Eco-Efficiency with Asset Value and Returns of Corporations Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 95-112]
  • Cost of Capital Investigating the Relation of between Earning Quality and Information Asymmetry of Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 157-181]
  • Cost of Debt Relationship between Cash Flow Management and Cost of Debt In Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 117-136]
  • Cross-Validation Usefulness of accounting information vs. market information in bankruptcy Prediction [Volume 3, Issue 10, 2012, Pages 93-116]

D

  • Data Envelopment Analysis Contrarian Investment Strategy: an Empirical Test Based on Data Envelopment Analysis [Volume 3, Issue 10, 2012, Pages 137-156]
  • Data Envelopment Analysis (DEA) Study on the Importance and Role of Intellectual Capital in Portfolio Selection among Companies Listed in Tehran [Volume 3, Issue 11, 2012, Pages 133-160]
  • Data Envelopment Analysis (DEA) Evaluating Efficiency and Relative Performance of Firms by Data Envelopment Analysis Approach for Making Portfolio [Volume 3, Issue 11, 2012, Pages 105-132]
  • Disclosure Quality Financial Information Transparency and Informativeness Content of Earnings [Volume 3, Issue 8, 2012, Pages 113-130]
  • Discount Rate Determining Ability of Operating Income and Its Changes in Explaining and Predicting Operating Income and Stock Returns: the Case of Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 7-32]
  • Discretionary Accruals The Impact of Equity Overvaluation on Earnings Management [Volume 3, Issue 9, 2012, Pages 143-166]
  • Distributions to Debt Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 79-99]
  • Distributions to Equity Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 79-99]

E

  • Earnings Announcement The Timing of Corporate Earnings Announcements [Volume 3, Issue 11, 2012, Pages 85-104]
  • Earnings Informativeness Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 31-48]
  • Earnings Informativeness Financial Information Transparency and Informativeness Content of Earnings [Volume 3, Issue 8, 2012, Pages 113-130]
  • Earnings Management The Impact of Equity Overvaluation on Earnings Management [Volume 3, Issue 9, 2012, Pages 143-166]
  • Earnings Quality؛ Information Asymmetry Investigating the Relation of between Earning Quality and Information Asymmetry of Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 157-181]
  • Earnings Response Coefficient Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 31-48]
  • Earnings Response Coefficient Financial Information Transparency and Informativeness Content of Earnings [Volume 3, Issue 8, 2012, Pages 113-130]
  • Earnings Surprises The Timing of Corporate Earnings Announcements [Volume 3, Issue 11, 2012, Pages 85-104]
  • Eco-Efficiency Relationship between Eco-Efficiency with Asset Value and Returns of Corporations Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 95-112]
  • Effective Factors A Model of Effective Factors in Financial Restatements in Iran [Volume 3, Issue 9, 2012, Pages 167-194]
  • Efficient Portfolio Evaluating Efficiency and Relative Performance of Firms by Data Envelopment Analysis Approach for Making Portfolio [Volume 3, Issue 11, 2012, Pages 105-132]
  • Excess Cash Relationship between Non-optimal Cash Holdings and Future Performance of Companies in Tehran Stock Exchange (TSE) [Volume 3, Issue 11, 2012, Pages 7-29]

F

  • Fama and French Three-Factor Model Test of Fama and French Three-Factor Model Components Effects on Portfolio Return Variance [Volume 3, Issue 11, 2012, Pages 161-180]
  • FERC Effects of Management Earnings Forecasts on Future earnings response coefficient [Volume 3, Issue 10, 2012, Pages 29-50]
  • Financial Criteria Effective Criteria on Investor's Decision Making in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 151-171]
  • Financial Flexibility Relationship between Financial Flexibility and Capital Structure [Volume 3, Issue 8, 2012, Pages 49-71]
  • Financial Information Transparency Financial Information Transparency and Informativeness Content of Earnings [Volume 3, Issue 8, 2012, Pages 113-130]
  • Financial Reporting Quality The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2012, Pages 57-83]
  • Financial Restatement A Model of Effective Factors in Financial Restatements in Iran [Volume 3, Issue 9, 2012, Pages 167-194]
  • Firm Value Relationship between Eco-Efficiency with Asset Value and Returns of Corporations Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 95-112]
  • Firm Value Firm Value, Cash Holdings and Information Asymmetry [Volume 3, Issue 8, 2012, Pages 131-149]
  • Firm Value Companies’ Investments and the Relationship between Loses and Companies’ Value in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 35-54]
  • Forecast Haracteristics Effects of Management Earnings Forecasts on Future earnings response coefficient [Volume 3, Issue 10, 2012, Pages 29-50]
  • Fuzzy Logic Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 73-93]

G

  • Genetic Algorithm Usefulness of accounting information vs. market information in bankruptcy Prediction [Volume 3, Issue 10, 2012, Pages 93-116]
  • Good News Conditional conservatism and further negative news in the companies listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 7-27]
  • Good News The Timing of Corporate Earnings Announcements [Volume 3, Issue 11, 2012, Pages 85-104]
  • Growth Argument Effect of Prior Periods Intangible Return on Relationship between Accruals and Future Return [Volume 3, Issue 9, 2012, Pages 101-122]

I

K

  • Key words: Accounting Information Usefulness of accounting information vs. market information in bankruptcy Prediction [Volume 3, Issue 10, 2012, Pages 93-116]
  • Keywords: Estimated Optimum Cash Holdings Relationship between Non-optimal Cash Holdings and Future Performance of Companies in Tehran Stock Exchange (TSE) [Volume 3, Issue 11, 2012, Pages 7-29]
  • Keywords: Institutional Owners Relationship between Institutional Ownership, Concentrated Institutional Ownership and Value-Relevance of Accounting Information [Volume 3, Issue 11, 2012, Pages 31-55]
  • Keywords: Management Earnings Forecast Effects of Management Earnings Forecasts on Future earnings response coefficient [Volume 3, Issue 10, 2012, Pages 29-50]
  • Keywords: Operation Cash Flow Relationship between Cash Flow Management and Cost of Debt In Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 117-136]
  • Keywords: Relative and Incremental Information Content Relative and Incremental Information Content of Cash Recovery- based Internal Rate of Return Vs. Return On Assets in The Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 71-92]

L

  • Loss Firms Companies’ Investments and the Relationship between Loses and Companies’ Value in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 35-54]

M

  • Managed Cash Flow Relationship between Cash Flow Management and Cost of Debt In Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 117-136]
  • Market Information Usefulness of accounting information vs. market information in bankruptcy Prediction [Volume 3, Issue 10, 2012, Pages 93-116]
  • Market Timing Theory Capital Structure: The Emprical Investigation of Market Timing Theory [Volume 3, Issue 9, 2012, Pages 123-142]
  • Miss Pricing Contrarian Investment Strategy: an Empirical Test Based on Data Envelopment Analysis [Volume 3, Issue 10, 2012, Pages 137-156]
  • MTB Capital Structure: The Emprical Investigation of Market Timing Theory [Volume 3, Issue 9, 2012, Pages 123-142]

N

O

  • Operating Income Determining Ability of Operating Income and Its Changes in Explaining and Predicting Operating Income and Stock Returns: the Case of Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 7-32]
  • Over Investment The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2012, Pages 57-83]
  • Overreaction Contrarian Investment Strategy: an Empirical Test Based on Data Envelopment Analysis [Volume 3, Issue 10, 2012, Pages 137-156]
  • Overvalued Equity The Impact of Equity Overvaluation on Earnings Management [Volume 3, Issue 9, 2012, Pages 143-166]
  • Ownership Structure Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 31-48]

P

  • Pecking Order Theory Relationship between Financial Flexibility and Capital Structure [Volume 3, Issue 8, 2012, Pages 49-71]
  • Persistence Argument Effect of Prior Periods Intangible Return on Relationship between Accruals and Future Return [Volume 3, Issue 9, 2012, Pages 101-122]
  • Persistence of Earnings Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 79-99]
  • Pharmacy Firms Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 73-93]
  • Portfolio Study on the Importance and Role of Intellectual Capital in Portfolio Selection among Companies Listed in Tehran [Volume 3, Issue 11, 2012, Pages 133-160]
  • Portfolio Return Test of Fama and French Three-Factor Model Components Effects on Portfolio Return Variance [Volume 3, Issue 11, 2012, Pages 161-180]
  • Price-Earnings Ratio Effective Criteria on Investor's Decision Making in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 151-171]
  • Prior Period Adjustment A Model of Effective Factors in Financial Restatements in Iran [Volume 3, Issue 9, 2012, Pages 167-194]

R

  • Rate of Return on Stock Relative and Incremental Information Content of Cash Recovery- based Internal Rate of Return Vs. Return On Assets in The Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 71-92]
  • Return Model Effect of the Convergence of Iranian Consolidation Standard with the International Standard on the Usefulness of Consolidated Information [Volume 3, Issue 11, 2012, Pages 181-201]
  • Return on Asset Relationship between Eco-Efficiency with Asset Value and Returns of Corporations Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 95-112]
  • Return on Assets Relative and Incremental Information Content of Cash Recovery- based Internal Rate of Return Vs. Return On Assets in The Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 71-92]
  • Return On Net Operating Assets (RNOA) Relationship between Non-optimal Cash Holdings and Future Performance of Companies in Tehran Stock Exchange (TSE) [Volume 3, Issue 11, 2012, Pages 7-29]
  • Return to Scale Evaluating Efficiency and Relative Performance of Firms by Data Envelopment Analysis Approach for Making Portfolio [Volume 3, Issue 11, 2012, Pages 105-132]
  • Review of Consolidation Standard Effect of the Convergence of Iranian Consolidation Standard with the International Standard on the Usefulness of Consolidated Information [Volume 3, Issue 11, 2012, Pages 181-201]
  • Risk Determining Ability of Operating Income and Its Changes in Explaining and Predicting Operating Income and Stock Returns: the Case of Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 7-32]

S

  • Size and Book Value to Market Value Ratio Test of Fama and French Three-Factor Model Components Effects on Portfolio Return Variance [Volume 3, Issue 11, 2012, Pages 161-180]
  • Size Effect Evaluating Efficiency and Relative Performance of Firms by Data Envelopment Analysis Approach for Making Portfolio [Volume 3, Issue 11, 2012, Pages 105-132]
  • Stock Price Effect of the Convergence of Iranian Consolidation Standard with the International Standard on the Usefulness of Consolidated Information [Volume 3, Issue 11, 2012, Pages 181-201]
  • Stock Return Determining Ability of Operating Income and Its Changes in Explaining and Predicting Operating Income and Stock Returns: the Case of Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 7-32]
  • Stocks Price Trend Effective Criteria on Investor's Decision Making in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 151-171]
  • Strategic Disclosure Hypothesis The Timing of Corporate Earnings Announcements [Volume 3, Issue 11, 2012, Pages 85-104]

T

  • Tax Incentives The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2012, Pages 57-83]
  • Tehran Stock Exchange Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 31-48]
  • Tehran Stock Exchange Study on the Importance and Role of Intellectual Capital in Portfolio Selection among Companies Listed in Tehran [Volume 3, Issue 11, 2012, Pages 133-160]
  • Tobin’s Q Relative and Incremental Information Content of Cash Recovery- based Internal Rate of Return Vs. Return On Assets in The Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 71-92]
  • Tradeoff Theory Relationship between Financial Flexibility and Capital Structure [Volume 3, Issue 8, 2012, Pages 49-71]
  • Transaction Costs Investigating the Relation of between Earning Quality and Information Asymmetry of Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 157-181]

U

  • Under Investment The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2012, Pages 57-83]
  • Unmanaged Cash Flow Relationship between Cash Flow Management and Cost of Debt In Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 117-136]
  • Usefulness of Accounting Information Effect of the Convergence of Iranian Consolidation Standard with the International Standard on the Usefulness of Consolidated Information [Volume 3, Issue 11, 2012, Pages 181-201]

V

  • Valuation Errors The Impact of Equity Overvaluation on Earnings Management [Volume 3, Issue 9, 2012, Pages 143-166]
  • Value-Relevance of Book value Relationship between Institutional Ownership, Concentrated Institutional Ownership and Value-Relevance of Accounting Information [Volume 3, Issue 11, 2012, Pages 31-55]
  • Value-Relevance of Earnings Relationship between Institutional Ownership, Concentrated Institutional Ownership and Value-Relevance of Accounting Information [Volume 3, Issue 11, 2012, Pages 31-55]