Keyword Index

A

  • Abnormal Accrual Abnormal Accruals, Earning Instability and Financial Distress [Volume 4, Issue 12, 2013, Pages 7-33]
  • Abnormal Accruals Assessment of Abnormal Changes in Cash Effect on Earnings Persistence and Efficiency of Tehran Stock Exchange in Distinguishing Earnings Components Persistence Characteristics [Volume 4, Issue 13, 2013, Pages 7-27]
  • Abnormal Changes in Cash Assessment of Abnormal Changes in Cash Effect on Earnings Persistence and Efficiency of Tehran Stock Exchange in Distinguishing Earnings Components Persistence Characteristics [Volume 4, Issue 13, 2013, Pages 7-27]
  • Accruals The Impact of Earnings Management on the Predictive Ability of Accruals in Listed Companies in Tehran Stock Exchange (Implications for Earnings Quality) [Volume 4, Issue 12, 2013, Pages 133-153]
  • Accumulated Classification Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement [Volume 4, Issue 13, 2013, Pages 129-150]
  • Agency Costs An Investigation the Effects of the Free Cash Flows and Agency Costs on the Performance of the Companies Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 12, 2013, Pages 111-131]
  • Allocated Classification Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement [Volume 4, Issue 13, 2013, Pages 129-150]
  • Asymmetric timeliness of earnings Investigating of Asymmetric Timelines of Earning Due to Conservatism and Cost Stickiness [Volume 4, Issue 15, 2013, Pages 55-77]
  • Audit Fees Audit Fees for Initial and Subsequent Engagements: Evidence from Firms Listed in Tehran Stock Exchange [Volume 4, Issue 15, 2013, Pages 105-127]
  • Audit Firm Size Audit Quality Impact on Cost of Equity Capital in Companies Accepted in Tehran Stock Exchange [Volume 4, Issue 14, 2013, Pages 129-146]
  • Audit Opinion Relationship between Change of Independent Auditor and Change of Audit Opinion [Volume 4, Issue 14, 2013, Pages 91-108]
  • Audit Opinion Change Relationship between Change of Independent Auditor and Change of Audit Opinion [Volume 4, Issue 14, 2013, Pages 91-108]
  • Auditor Industry Specialization Relationship between Audit Industry Specialization and Audit Report Lag in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 14, 2013, Pages 7-26]
  • Auditor Tenure Audit Quality Impact on Cost of Equity Capital in Companies Accepted in Tehran Stock Exchange [Volume 4, Issue 14, 2013, Pages 129-146]
  • Auditor Tenure Audit Fees for Initial and Subsequent Engagements: Evidence from Firms Listed in Tehran Stock Exchange [Volume 4, Issue 15, 2013, Pages 105-127]
  • Audit Quality Audit Quality Impact on Cost of Equity Capital in Companies Accepted in Tehran Stock Exchange [Volume 4, Issue 14, 2013, Pages 129-146]
  • Audit Quality The Sensitivity of Accounting Conservatism to Audit Quality [Volume 4, Issue 15, 2013, Pages 149-172]
  • Audit Report Lag Relationship between Audit Industry Specialization and Audit Report Lag in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 14, 2013, Pages 7-26]

B

  • Board Composition Investigating the Impact of Ownership Structure and Board Composition on the Technical Efficiency of the Listed Companies on the Tehran Stock Exchange [Volume 4, Issue 12, 2013, Pages 35-57]
  • Board Composition Effect of Board Composition on Informativeness and Quality of Earnings: Evidence from Companies Listed in Tehran Stock Exchange [Volume 4, Issue 13, 2013, Pages 105-127]
  • Board Structure Investigation on the Relationship between Product Market Competition with Board Structure and Disclosure Quality [Volume 4, Issue 14, 2013, Pages 51-66]

C

  • Capital Investment Relationships among Idiosyncratic Uncertainty, Managerial Flexibility and Capital Investment within the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 13, 2013, Pages 29-52]
  • CAPM Momentum Factor Effect on the Explanatory Power of Fama -French Three-Factor Model: Evidence from Tehran Stock Exchange [Volume 4, Issue 12, 2013, Pages 59-88]
  • Carhart (1997) four factor model Momentum Factor Effect on the Explanatory Power of Fama -French Three-Factor Model: Evidence from Tehran Stock Exchange [Volume 4, Issue 12, 2013, Pages 59-88]
  • Cash Components The Relationship between Cash and Accrual Components of Earnings with Stock Price [Volume 4, Issue 12, 2013, Pages 175-174]
  • Cash Holding Investigation of the Impact of Cash Holding and Working Capital Management on Excess Return of [Volume 4, Issue 14, 2013, Pages 27-49]
  • Conditional Conservatism The Investigation of Earning Management Effects on Earning Quality in Firms Under Financial Crises [Volume 4, Issue 13, 2013, Pages 75-103]
  • Conservatism Conservative Pricing [Volume 4, Issue 15, 2013, Pages 23-53]
  • Conservatism Investigating of Asymmetric Timelines of Earning Due to Conservatism and Cost Stickiness [Volume 4, Issue 15, 2013, Pages 55-77]
  • Corporate Governance Assessment of Effect of Corporate Governance Attitudes on Financial Information’s Quality of the Firms Listed in Tehran Stock Exchange [Volume 4, Issue 13, 2013, Pages 151-170]

D

  • Data Envelopment Analysis (DEA) Investigating the Impact of Ownership Structure and Board Composition on the Technical Efficiency of the Listed Companies on the Tehran Stock Exchange [Volume 4, Issue 12, 2013, Pages 35-57]
  • Discretionary Accruals The Impact of Earnings Management on the Predictive Ability of Accruals in Listed Companies in Tehran Stock Exchange (Implications for Earnings Quality) [Volume 4, Issue 12, 2013, Pages 133-153]
  • Discretionary Accruals The Investigation of Earning Management Effects on Earning Quality in Firms Under Financial Crises [Volume 4, Issue 13, 2013, Pages 75-103]
  • Dividend Payout The Sensitivity of Accounting Conservatism to Audit Quality [Volume 4, Issue 15, 2013, Pages 149-172]

E

  • Earning Instability Abnormal Accruals, Earning Instability and Financial Distress [Volume 4, Issue 12, 2013, Pages 7-33]
  • Earning Management The Investigation of Earning Management Effects on Earning Quality in Firms Under Financial Crises [Volume 4, Issue 13, 2013, Pages 75-103]
  • Earning Quality Abnormal Accruals, Earning Instability and Financial Distress [Volume 4, Issue 12, 2013, Pages 7-33]
  • Earnings Persistence Assessment of Abnormal Changes in Cash Effect on Earnings Persistence and Efficiency of Tehran Stock Exchange in Distinguishing Earnings Components Persistence Characteristics [Volume 4, Issue 13, 2013, Pages 7-27]
  • Earnings Quality The Sensitivity of Accounting Conservatism to Audit Quality [Volume 4, Issue 15, 2013, Pages 149-172]
  • Efficient Market The Effects of Price Limit Change on the Trade Volume Shares and Return for Companies Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 12, 2013, Pages 155-174]
  • Environmental Uncertainty Relationships among Idiosyncratic Uncertainty, Managerial Flexibility and Capital Investment within the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 13, 2013, Pages 29-52]
  • Excess Return Investigation of the Impact of Cash Holding and Working Capital Management on Excess Return of [Volume 4, Issue 14, 2013, Pages 27-49]

F

  • Fama-French three factor model Momentum Factor Effect on the Explanatory Power of Fama -French Three-Factor Model: Evidence from Tehran Stock Exchange [Volume 4, Issue 12, 2013, Pages 59-88]
  • Financial crises The Investigation of Earning Management Effects on Earning Quality in Firms Under Financial Crises [Volume 4, Issue 13, 2013, Pages 75-103]
  • Financial Distress Abnormal Accruals, Earning Instability and Financial Distress [Volume 4, Issue 12, 2013, Pages 7-33]
  • Financial Information Quality Assessment of Effect of Corporate Governance Attitudes on Financial Information’s Quality of the Firms Listed in Tehran Stock Exchange [Volume 4, Issue 13, 2013, Pages 151-170]
  • Firm Characteris-tics Identifying and Explaining the Effective Factors on the Tax Management [Volume 4, Issue 12, 2013, Pages 89-110]
  • Firm Performance An Investigation the Effects of the Free Cash Flows and Agency Costs on the Performance of the Companies Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 12, 2013, Pages 111-131]
  • Firm Value Investigation of the Impact of Cash Holding and Working Capital Management on Excess Return of [Volume 4, Issue 14, 2013, Pages 27-49]
  • Free Cash Flow Assessment of Abnormal Changes in Cash Effect on Earnings Persistence and Efficiency of Tehran Stock Exchange in Distinguishing Earnings Components Persistence Characteristics [Volume 4, Issue 13, 2013, Pages 7-27]
  • Free cash flows An Investigation the Effects of the Free Cash Flows and Agency Costs on the Performance of the Companies Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 12, 2013, Pages 111-131]
  • Free cash flows hypothesis An Investigation the Effects of the Free Cash Flows and Agency Costs on the Performance of the Companies Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 12, 2013, Pages 111-131]

I

  • Industry-level news Investigating the Effect of Relative Firms Profitability on Stock Return Sensitivity to Industry-Level News [Volume 4, Issue 15, 2013, Pages 7-32]
  • Industry Type Identifying and Explaining the Effective Factors on the Tax Management [Volume 4, Issue 12, 2013, Pages 89-110]
  • Informative-ness of Earning Effect of Board Composition on Informativeness and Quality of Earnings: Evidence from Companies Listed in Tehran Stock Exchange [Volume 4, Issue 13, 2013, Pages 105-127]
  • Initial Audit Engagement Audit Fees for Initial and Subsequent Engagements: Evidence from Firms Listed in Tehran Stock Exchange [Volume 4, Issue 15, 2013, Pages 105-127]
  • Institutional Ownership Identifying and Explaining the Effective Factors on the Tax Management [Volume 4, Issue 12, 2013, Pages 89-110]
  • Investment Style The Effects of Liquidity on Stock Return by Controlling Investment Styles: New Approach with a Multidimensional Measure [Volume 4, Issue 15, 2013, Pages 79-103]

K

  • Keywords: Accruals Anomaly Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and [Volume 4, Issue 14, 2013, Pages 67-90]
  • Keywords: Agency Theory An Investigation the Effects of the Free Cash Flows and Agency Costs on the Performance of the Companies Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 12, 2013, Pages 111-131]
  • Keywords: Cost of Equity Capital Audit Quality Impact on Cost of Equity Capital in Companies Accepted in Tehran Stock Exchange [Volume 4, Issue 14, 2013, Pages 129-146]
  • Keywords: Disclosure Quality Investigation on the Relationship between Product Market Competition with Board Structure and Disclosure Quality [Volume 4, Issue 14, 2013, Pages 51-66]
  • Keywords: Effective Tax Rate Identifying and Explaining the Effective Factors on the Tax Management [Volume 4, Issue 12, 2013, Pages 89-110]
  • Keywords: Levels of Conservatism Investigation of the Impact of Effective Variables on Levels of Accounting Conservatism in Companies Listed in Tehran Stock Excancge [Volume 4, Issue 14, 2013, Pages 109-127]
  • Keywords: Price Limit The Effects of Price Limit Change on the Trade Volume Shares and Return for Companies Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 12, 2013, Pages 155-174]
  • Keywords: Price Momentum Momentum Factor Effect on the Explanatory Power of Fama -French Three-Factor Model: Evidence from Tehran Stock Exchange [Volume 4, Issue 12, 2013, Pages 59-88]

L

  • Liquidity The Effects of Liquidity on Stock Return by Controlling Investment Styles: New Approach with a Multidimensional Measure [Volume 4, Issue 15, 2013, Pages 79-103]
  • Low-Balling Audit Fees for Initial and Subsequent Engagements: Evidence from Firms Listed in Tehran Stock Exchange [Volume 4, Issue 15, 2013, Pages 105-127]

M

  • Macroeconomic Variables Arbitrage Pricing Theory and Unanticipated Macroeconomics Components Generating Process [Volume 4, Issue 15, 2013, Pages 129-148]
  • Managerial Flexibility Relationships among Idiosyncratic Uncertainty, Managerial Flexibility and Capital Investment within the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 13, 2013, Pages 29-52]
  • Market Leverage The Sensitivity of Accounting Conservatism to Audit Quality [Volume 4, Issue 15, 2013, Pages 149-172]
  • Mispricing Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and [Volume 4, Issue 14, 2013, Pages 67-90]
  • MJ with Operating Cash Flows (MJOCF) Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and [Volume 4, Issue 14, 2013, Pages 67-90]
  • MJ with Return on Assets (MJROA) Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and [Volume 4, Issue 14, 2013, Pages 67-90]
  • Modified Jones Model (MJ) Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and [Volume 4, Issue 14, 2013, Pages 67-90]

P

  • Panel Data Investigating the Impact of Ownership Structure and Board Composition on the Technical Efficiency of the Listed Companies on the Tehran Stock Exchange [Volume 4, Issue 12, 2013, Pages 35-57]
  • Product Market Competition Investigation on the Relationship between Product Market Competition with Board Structure and Disclosure Quality [Volume 4, Issue 14, 2013, Pages 51-66]

Q

R

  • Real Options Relationships among Idiosyncratic Uncertainty, Managerial Flexibility and Capital Investment within the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 13, 2013, Pages 29-52]
  • Return sensitivity Investigating the Effect of Relative Firms Profitability on Stock Return Sensitivity to Industry-Level News [Volume 4, Issue 15, 2013, Pages 7-32]
  • Risk Assessment of Effect of Risk Factors on Common Stock Risk Premium [Volume 4, Issue 13, 2013, Pages 53-74]

S

  • Separated Classifica-tion Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement [Volume 4, Issue 13, 2013, Pages 129-150]
  • Stickiness of Costs Investigating of Asymmetric Timelines of Earning Due to Conservatism and Cost Stickiness [Volume 4, Issue 15, 2013, Pages 55-77]
  • Stock Price The Relationship between Cash and Accrual Components of Earnings with Stock Price [Volume 4, Issue 12, 2013, Pages 175-174]
  • Stock Return The Effects of Liquidity on Stock Return by Controlling Investment Styles: New Approach with a Multidimensional Measure [Volume 4, Issue 15, 2013, Pages 79-103]
  • Strategic and Governance Effect Investigation on the Relationship between Product Market Competition with Board Structure and Disclosure Quality [Volume 4, Issue 14, 2013, Pages 51-66]

T

  • Tax Management Identifying and Explaining the Effective Factors on the Tax Management [Volume 4, Issue 12, 2013, Pages 89-110]
  • Tax Paid Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement [Volume 4, Issue 13, 2013, Pages 129-150]
  • Tehran Stock Exchange Investigating the Impact of Ownership Structure and Board Composition on the Technical Efficiency of the Listed Companies on the Tehran Stock Exchange [Volume 4, Issue 12, 2013, Pages 35-57]
  • Tenure Relationship between Audit Industry Specialization and Audit Report Lag in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 14, 2013, Pages 7-26]

V

  • Variables of Balance Sheet Investigation of the Impact of Effective Variables on Levels of Accounting Conservatism in Companies Listed in Tehran Stock Excancge [Volume 4, Issue 14, 2013, Pages 109-127]
  • Variables of Statment of Profit and Loss Investigation of the Impact of Effective Variables on Levels of Accounting Conservatism in Companies Listed in Tehran Stock Excancge [Volume 4, Issue 14, 2013, Pages 109-127]
  • Vuolteenaho model Conservative Pricing [Volume 4, Issue 15, 2013, Pages 23-53]

W

  • Wavelet Filter Arbitrage Pricing Theory and Unanticipated Macroeconomics Components Generating Process [Volume 4, Issue 15, 2013, Pages 129-148]
  • Working Capital Investigation of the Impact of Cash Holding and Working Capital Management on Excess Return of [Volume 4, Issue 14, 2013, Pages 27-49]