Journal of Accounting Knowledge

Journal of Accounting Knowledge

Keyword Index
A
  • Abnormal Earnings Persistence The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms [Volume 1, Issue 1, 2010, Pages 89-109]
  • Accounting Conservatism Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings [Volume 1, Issue 2, 2010, Pages 55-37]
  • Accounting Education Required Knowledge and Skills for Accounting Graduates (Case Study: West Azerbaijan) [Volume 1, Issue 1, 2010, Pages 73-87]
  • Accounting Fundamentals Cost of Equity Capital and Accounting-based Drivers of Risk [Volume 1, Issue 2, 2010, Pages 9-32]
  • Accounting Information System The Investigation of the Factors Influencing the Alignment of Accounting Information Systems from the Perspective of Managers in Small and Medium Sized Industrial Companies Listed in Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2010, Pages 139-159]
  • Accruals The Relationship between Management Earnings Forecast Errors and Accruals [Volume 1, Issue 3, 2010, Pages 59-76]
  • Alignment Fit The Investigation of the Factors Influencing the Alignment of Accounting Information Systems from the Perspective of Managers in Small and Medium Sized Industrial Companies Listed in Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2010, Pages 139-159]
  • Applying Management Accounting Tools The Investigation of Management Accounting Tools Application by Managers of Productive Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2010, Pages 117-173]
  • Ask Price Survey the Stock Liquidity at the Time of Issuing Financial Reports [Volume 1, Issue 3, 2010, Pages 99-115]
  • Auditor Industry Specialization The Role of Auditor Industry Specialization on Earnings Management and Future Operational Performance [Volume 1, Issue 1, 2010, Pages 9-28]
  • Auditors Changes Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock [Volume 1, Issue 1, 2010, Pages 111-135]
  • Auditor’s Opinion Predicting Auditor’s Opinions: A Neural Networks Approach [Volume 1, Issue 3, 2010, Pages 77-97]
B
  • Bankruptcy Investigating of the Efficiency of Financial Distress Prediction Models in Iranian companies. [Volume 1, Issue 2, 2010, Pages 139-160]
  • Bid Price Survey the Stock Liquidity at the Time of Issuing Financial Reports [Volume 1, Issue 3, 2010, Pages 99-115]
  • Board Composition The Effects of Ownership Structure and Board Composition on the Dividend Policy of the Listed Firms in Tehran Stock Exchange (TSE) [Volume 1, Issue 1, 2010, Pages 29-51]
C
  • Capital Intensity The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms [Volume 1, Issue 1, 2010, Pages 89-109]
  • Code of Ethics Ethical Decision-Making Approaches of Companies’ Financial Managers [Volume 1, Issue 2, 2010, Pages 33-53]
  • Corporate Governance The Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management [Volume 1, Issue 3, 2010, Pages 7-29]
  • Corporate Governance Survey the Relationship between Some Corporate Governance Instruments and Economic and Financial Measures of Performance [Volume 1, Issue 1, 2010, Pages 53-72]
  • Cost of Equity Capital Cost of Equity Capital and Accounting-based Drivers of Risk [Volume 1, Issue 2, 2010, Pages 9-32]
D
  • Data Mining Predicting Auditor’s Opinions: A Neural Networks Approach [Volume 1, Issue 3, 2010, Pages 77-97]
  • Developing Countries The Investigation of the Factors Influencing the Alignment of Accounting Information Systems from the Perspective of Managers in Small and Medium Sized Industrial Companies Listed in Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2010, Pages 139-159]
  • Discretionary Accruals The Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management [Volume 1, Issue 3, 2010, Pages 7-29]
  • Discretionary Accruals Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE) [Volume 1, Issue 2, 2010, Pages 75-93]
  • Discretionary Accruals The Role of Auditor Industry Specialization on Earnings Management and Future Operational Performance [Volume 1, Issue 1, 2010, Pages 9-28]
  • Dividend Policy The Effects of Ownership Structure and Board Composition on the Dividend Policy of the Listed Firms in Tehran Stock Exchange (TSE) [Volume 1, Issue 1, 2010, Pages 29-51]
E
  • Earning Management The Effects of Gradual Increasing of Financial Leverage, Measure of Free Cash Flow and Company’s Growth on Earnings Management of Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2010, Pages 75-115]
  • Earnings Management The Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management [Volume 1, Issue 3, 2010, Pages 7-29]
  • Earnings Management Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE) [Volume 1, Issue 2, 2010, Pages 75-93]
  • Earnings Persistence Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings [Volume 1, Issue 2, 2010, Pages 55-37]
  • Earnings Quality Investigation of the Relationship between Ownership and the Quality of Earnings in Tehran Stock Exchange [Volume 1, Issue 3, 2010, Pages 117-138]
  • Efficient Earnings Management Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE) [Volume 1, Issue 2, 2010, Pages 75-93]
  • Essential knowledge & Skills Required Knowledge and Skills for Accounting Graduates (Case Study: West Azerbaijan) [Volume 1, Issue 1, 2010, Pages 73-87]
  • Ethical Decision-Making Ethical Decision-Making Approaches of Companies’ Financial Managers [Volume 1, Issue 2, 2010, Pages 33-53]
  • Ethical Decision-Making Approaches Ethical Decision-Making Approaches of Companies’ Financial Managers [Volume 1, Issue 2, 2010, Pages 33-53]
F
  • Financial Distress Prediction Investigating of the Efficiency of Financial Distress Prediction Models in Iranian companies. [Volume 1, Issue 2, 2010, Pages 139-160]
  • Financial Leverage The Effects of Gradual Increasing of Financial Leverage, Measure of Free Cash Flow and Company’s Growth on Earnings Management of Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2010, Pages 75-115]
  • Financial Ratios Investigating of the Efficiency of Financial Distress Prediction Models in Iranian companies. [Volume 1, Issue 2, 2010, Pages 139-160]
  • Financial Ratios The Ability of Financial Ratios in Detecting Fradulent Financial Reporting: Logit Analysis [Volume 1, Issue 1, 2010, Pages 137-163]
  • Fradulent Financial Reporting The Ability of Financial Ratios in Detecting Fradulent Financial Reporting: Logit Analysis [Volume 1, Issue 1, 2010, Pages 137-163]
  • Fraud The Ability of Financial Ratios in Detecting Fradulent Financial Reporting: Logit Analysis [Volume 1, Issue 1, 2010, Pages 137-163]
  • Free Cash Flow The Effects of Gradual Increasing of Financial Leverage, Measure of Free Cash Flow and Company’s Growth on Earnings Management of Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2010, Pages 75-115]
  • Future Operating Performance The Role of Auditor Industry Specialization on Earnings Management and Future Operational Performance [Volume 1, Issue 1, 2010, Pages 9-28]
G
  • Generalized Method of Moments The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms [Volume 1, Issue 1, 2010, Pages 89-109]
  • Growth The Effects of Gradual Increasing of Financial Leverage, Measure of Free Cash Flow and Company’s Growth on Earnings Management of Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2010, Pages 75-115]
I
  • Information Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock [Volume 1, Issue 1, 2010, Pages 111-135]
  • Information Transparency Rate Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock [Volume 1, Issue 1, 2010, Pages 111-135]
  • Institutional Investors Investigation of the Relationship between Ownership and the Quality of Earnings in Tehran Stock Exchange [Volume 1, Issue 3, 2010, Pages 117-138]
L
  • Logistic Regression Predicting Auditor’s Opinions: A Neural Networks Approach [Volume 1, Issue 3, 2010, Pages 77-97]
  • Logit Analysis The Ability of Financial Ratios in Detecting Fradulent Financial Reporting: Logit Analysis [Volume 1, Issue 1, 2010, Pages 137-163]
M
  • Management Accounting The Investigation of Management Accounting Tools Application by Managers of Productive Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2010, Pages 117-173]
  • Management Accounting Tools The Investigation of Management Accounting Tools Application by Managers of Productive Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2010, Pages 117-173]
  • Management Earnings Forecasts The Relationship between Management Earnings Forecast Errors and Accruals [Volume 1, Issue 3, 2010, Pages 59-76]
  • Management Informa-tion System The Investigation of the Factors Influencing the Alignment of Accounting Information Systems from the Perspective of Managers in Small and Medium Sized Industrial Companies Listed in Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2010, Pages 139-159]
  • Managers’ Opportunistic Behaviors The Effects of Gradual Increasing of Financial Leverage, Measure of Free Cash Flow and Company’s Growth on Earnings Management of Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2010, Pages 75-115]
  • Mandatory Disclosure The Relationship between Management Earnings Forecast Errors and Accruals [Volume 1, Issue 3, 2010, Pages 59-76]
  • Market Share The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms [Volume 1, Issue 1, 2010, Pages 89-109]
  • Market Value Added Survey the Relationship between Some Corporate Governance Instruments and Economic and Financial Measures of Performance [Volume 1, Issue 1, 2010, Pages 53-72]
  • Multilayer Perceptron Neural Networks Predicting Auditor’s Opinions: A Neural Networks Approach [Volume 1, Issue 3, 2010, Pages 77-97]
O
  • Ohlson's Model The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms [Volume 1, Issue 1, 2010, Pages 89-109]
  • Opportunistic Earnings Management Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE) [Volume 1, Issue 2, 2010, Pages 75-93]
  • Ownership Concentration Investigation of the Relationship between Ownership and the Quality of Earnings in Tehran Stock Exchange [Volume 1, Issue 3, 2010, Pages 117-138]
  • Ownership Concentration The Effects of Ownership Structure and Board Composition on the Dividend Policy of the Listed Firms in Tehran Stock Exchange (TSE) [Volume 1, Issue 1, 2010, Pages 29-51]
  • Ownership Structure The Effects of Ownership Structure and Board Composition on the Dividend Policy of the Listed Firms in Tehran Stock Exchange (TSE) [Volume 1, Issue 1, 2010, Pages 29-51]
P
  • Price Limit The Effect of Change in Price Limit on Stock Market Volatility and Trading Volume -Evidence from Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2010, Pages 31-58]
  • Pricing Multiples on Earnings (P/E) Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings [Volume 1, Issue 2, 2010, Pages 55-37]
  • Prior Period Adjusting Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock [Volume 1, Issue 1, 2010, Pages 111-135]
R
  • Real Earnings Management The Role of Auditor Industry Specialization on Earnings Management and Future Operational Performance [Volume 1, Issue 1, 2010, Pages 9-28]
  • Residual Income Model Cost of Equity Capital and Accounting-based Drivers of Risk [Volume 1, Issue 2, 2010, Pages 9-32]
  • Return on Assets Survey the Relationship between Some Corporate Governance Instruments and Economic and Financial Measures of Performance [Volume 1, Issue 1, 2010, Pages 53-72]
  • Risk Cost of Equity Capital and Accounting-based Drivers of Risk [Volume 1, Issue 2, 2010, Pages 9-32]
S
  • Shareholders Composition The Effects of Ownership Structure and Board Composition on the Dividend Policy of the Listed Firms in Tehran Stock Exchange (TSE) [Volume 1, Issue 1, 2010, Pages 29-51]
  • Short-Term and Long-Term Institutional Ownership The Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management [Volume 1, Issue 3, 2010, Pages 7-29]
  • Size The Effect of Change in Price Limit on Stock Market Volatility and Trading Volume -Evidence from Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2010, Pages 31-58]
  • Skills of Business / Management Required Knowledge and Skills for Accounting Graduates (Case Study: West Azerbaijan) [Volume 1, Issue 1, 2010, Pages 73-87]
  • Stock Exchange Investigating of the Efficiency of Financial Distress Prediction Models in Iranian companies. [Volume 1, Issue 2, 2010, Pages 139-160]
  • Stock Price Depth Survey the Stock Liquidity at the Time of Issuing Financial Reports [Volume 1, Issue 3, 2010, Pages 99-115]
  • Stock Price Spread Survey the Stock Liquidity at the Time of Issuing Financial Reports [Volume 1, Issue 3, 2010, Pages 99-115]
T
  • Tehran Stock Exchange The Effect of Change in Price Limit on Stock Market Volatility and Trading Volume -Evidence from Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2010, Pages 31-58]
  • Tehran Stock Exchange The Investigation of Management Accounting Tools Application by Managers of Productive Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2010, Pages 117-173]
  • Tobin's Q Survey the Relationship between Some Corporate Governance Instruments and Economic and Financial Measures of Performance [Volume 1, Issue 1, 2010, Pages 53-72]
  • Transparency Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock [Volume 1, Issue 1, 2010, Pages 111-135]
V
  • Volatility The Effect of Change in Price Limit on Stock Market Volatility and Trading Volume -Evidence from Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2010, Pages 31-58]
  • Volume The Effect of Change in Price Limit on Stock Market Volatility and Trading Volume -Evidence from Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2010, Pages 31-58]