Journal of Accounting Knowledge

Journal of Accounting Knowledge

Keyword Index
A
  • Abnormal Returns Earnings-Based Anomaly, Accrual-Based Anomaly and the Relationship between Them [Volume 5, Issue 19, 2014, Pages 7-26]
  • ACC Hedge Portfolio Earnings-Based Anomaly, Accrual-Based Anomaly and the Relationship between Them [Volume 5, Issue 19, 2014, Pages 7-26]
  • Accounting Conservatism Managerial Overconfidence and Accounting Conservatism [Volume 5, Issue 16, 2014, Pages 55-79]
  • Accounting Variables Effects of Economic and Accounting Variables on Capital Structure of Firms in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 141-162]
  • Accrual Based Anomaly Earnings-Based Anomaly, Accrual-Based Anomaly and the Relationship between Them [Volume 5, Issue 19, 2014, Pages 7-26]
  • Accrual-Based Earnings Management Impact of Accrual-based Earnings Management on Investment Efficiency of the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 29-48]
  • Accruals Quality Managerial Ability and Accruals Quality [Volume 5, Issue 17, 2014, Pages 119-139]
  • Agency cost Impact of Agency Costs on Investment-cash Flow Sensitivity [Volume 5, Issue 17, 2014, Pages 97-118]
  • Agency cost Relationship between Disclosure Quality and Agency Costs of Companies listed in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 67-89]
  • Auditing based on Risk Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional [Volume 5, Issue 19, 2014, Pages 95-120]
  • Auditing Risk Model Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional [Volume 5, Issue 19, 2014, Pages 95-120]
  • Auditor Report Effect of Adjusting Accounting Errors Identified by Independent Auditors on Dividend Policy of Companies Listed in Tehran Stock Exchanges [Volume 5, Issue 19, 2014, Pages 75-94]
  • Auditting Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective [Volume 5, Issue 16, 2014, Pages 7-31]
B
  • Bad News Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism [Volume 5, Issue 16, 2014, Pages 81-99]
  • Board Characteristics Impact of Corporate Governance Attributes on Voluntary Disclosure: Evidence from Iran [Volume 5, Issue 16, 2014, Pages 119-136]
  • Budgetary Pressures Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective [Volume 5, Issue 16, 2014, Pages 7-31]
C
  • Capital Structure Effects of Economic and Accounting Variables on Capital Structure of Firms in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 141-162]
  • Cash Flow Sensitivity of Cash Assessment of Cash Flow Sensitivity of Cash Holdings [Volume 5, Issue 19, 2014, Pages 51-73]
  • Cash Holdings Assessment of Cash Flow Sensitivity of Cash Holdings [Volume 5, Issue 19, 2014, Pages 51-73]
  • Competing Theory Investigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 121-139]
  • Conditional Conservatism Relationship between Debt Ratio, Size and Cost of Capital of Firm with Conditional and Unconditional Conservatism [Volume 5, Issue 16, 2014, Pages 33-54]
  • Conditional Conservatism Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism [Volume 5, Issue 16, 2014, Pages 81-99]
  • Conservatism Relationship between Conservatism and Underpricing Initial Public Offerings in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 49-65]
  • Conservatism The Relationship between Accounting Conservatism and Risk of Stock Price Crash in Information Asymmetry Condition in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 141-162]
  • Control Risk Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional [Volume 5, Issue 19, 2014, Pages 95-120]
  • Corporate Governance Impact of Corporate Governance Attributes on Voluntary Disclosure: Evidence from Iran [Volume 5, Issue 16, 2014, Pages 119-136]
  • Corporate Governance Explaining the Relationship between Product Market Competition and Corporate Governance [Volume 5, Issue 18, 2014, Pages 25-48]
  • Corporate Governance The Relationship between Some Corporate Governance Mechanisms and Investment Efficiency in Life Cycle Stages [Volume 5, Issue 18, 2014, Pages 113-140]
  • Cost Behavior Investigating of the Impact of Selling, General, and Administrative Costs Behavior on Future Profitability [Volume 5, Issue 18, 2014, Pages 7-24]
  • Cost of Capital Relationship between Debt Ratio, Size and Cost of Capital of Firm with Conditional and Unconditional Conservatism [Volume 5, Issue 16, 2014, Pages 33-54]
  • Cost of Equity Relations among Earnings Quality, Information Asymmetry and Cost of Equity [Volume 5, Issue 17, 2014, Pages 49-75]
  • Cost of Equity Effects of Firm Size on the Relationship between Disclosure and Cost of Equity Capital in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 91-111]
D
  • Debt Ratio Relationship between Debt Ratio, Size and Cost of Capital of Firm with Conditional and Unconditional Conservatism [Volume 5, Issue 16, 2014, Pages 33-54]
  • Decline Stage The Relationship between Some Corporate Governance Mechanisms and Investment Efficiency in Life Cycle Stages [Volume 5, Issue 18, 2014, Pages 113-140]
  • Disclosure Effects of Firm Size on the Relationship between Disclosure and Cost of Equity Capital in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 91-111]
  • Disclosure Quality Relationship between Disclosure Quality and Agency Costs of Companies listed in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 67-89]
  • Discretionary Accruals Relationship between Earnings Management and Information Asymmetry in the Condition of Environmental Uncertainty [Volume 5, Issue 17, 2014, Pages 7-27]
  • Discretionary Accruals Assessment of Methods Used by Managers’ Authorities in Different Stages of Financial Distress for Firms listed in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 27-50]
  • Dividend Policy Effect of Adjusting Accounting Errors Identified by Independent Auditors on Dividend Policy of Companies Listed in Tehran Stock Exchanges [Volume 5, Issue 19, 2014, Pages 75-94]
E
  • Earning per Share Effect of Adjusting Accounting Errors Identified by Independent Auditors on Dividend Policy of Companies Listed in Tehran Stock Exchanges [Volume 5, Issue 19, 2014, Pages 75-94]
  • Earnings Impact of Investment Growth on the Relationship between Earnings and Equity Value in Different Levels of Profitability [Volume 5, Issue 16, 2014, Pages 101-118]
  • Earnings Based Anomaly Earnings-Based Anomaly, Accrual-Based Anomaly and the Relationship between Them [Volume 5, Issue 19, 2014, Pages 7-26]
  • Earnings Management Relationship between Earnings Management and Information Asymmetry in the Condition of Environmental Uncertainty [Volume 5, Issue 17, 2014, Pages 7-27]
  • Earnings Management Assessment of Methods Used by Managers’ Authorities in Different Stages of Financial Distress for Firms listed in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 27-50]
  • Earnings Quality Relations among Earnings Quality, Information Asymmetry and Cost of Equity [Volume 5, Issue 17, 2014, Pages 49-75]
  • Earnings Quality Managerial Ability and Accruals Quality [Volume 5, Issue 17, 2014, Pages 119-139]
  • Earnings Quality Investigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 121-139]
  • Environmental Uncertainty Relationship between Earnings Management and Information Asymmetry in the Condition of Environmental Uncertainty [Volume 5, Issue 17, 2014, Pages 7-27]
  • Equity Book Value Impact of Investment Growth on the Relationship between Earnings and Equity Value in Different Levels of Profitability [Volume 5, Issue 16, 2014, Pages 101-118]
  • Equity Value Impact of Investment Growth on the Relationship between Earnings and Equity Value in Different Levels of Profitability [Volume 5, Issue 16, 2014, Pages 101-118]
  • Ethical Leadership The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions [Volume 5, Issue 18, 2014, Pages 141-163]
  • Ethics in Accounting The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions [Volume 5, Issue 18, 2014, Pages 141-163]
  • External Monitoring Managerial Overconfidence and Accounting Conservatism [Volume 5, Issue 16, 2014, Pages 55-79]
  • External Monitoring Assessment of Cash Flow Sensitivity of Cash Holdings [Volume 5, Issue 19, 2014, Pages 51-73]
F
  • Financial Constraints Assessment of Cash Flow Sensitivity of Cash Holdings [Volume 5, Issue 19, 2014, Pages 51-73]
  • Financial Distress Assessment of Methods Used by Managers’ Authorities in Different Stages of Financial Distress for Firms listed in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 27-50]
  • Firm Life Cycle Firm’s Life Cycle, Capital Structure and Value of Firms Listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 17, 2014, Pages 163-180]
  • Firm Size Effects of Firm Size on the Relationship between Disclosure and Cost of Equity Capital in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 91-111]
  • Firm Value Firm’s Life Cycle, Capital Structure and Value of Firms Listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 17, 2014, Pages 163-180]
  • Fixed Costs Investigating of the Impact of Selling, General, and Administrative Costs Behavior on Future Profitability [Volume 5, Issue 18, 2014, Pages 7-24]
  • Fundamental Analysis Investigating of the Impact of Selling, General, and Administrative Costs Behavior on Future Profitability [Volume 5, Issue 18, 2014, Pages 7-24]
G
  • Good News Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism [Volume 5, Issue 16, 2014, Pages 81-99]
  • Growth-Learning Theory Assessment of Effects of Revenue Management on Firms' Growth [Volume 5, Issue 16, 2014, Pages 137-161]
  • Growth-Size Theory Assessment of Effects of Revenue Management on Firms' Growth [Volume 5, Issue 16, 2014, Pages 137-161]
  • Growth Stage The Relationship between Some Corporate Governance Mechanisms and Investment Efficiency in Life Cycle Stages [Volume 5, Issue 18, 2014, Pages 113-140]
H
  • Herfindal Index Explaining the Relationship between Product Market Competition and Corporate Governance [Volume 5, Issue 18, 2014, Pages 25-48]
  • High Financial Distress Assessment of Methods Used by Managers’ Authorities in Different Stages of Financial Distress for Firms listed in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 27-50]
I
  • Inefficient Investment Impact of Accrual-based Earnings Management on Investment Efficiency of the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 29-48]
  • Information Asymmetry Relationship between Earnings Management and Information Asymmetry in the Condition of Environmental Uncertainty [Volume 5, Issue 17, 2014, Pages 7-27]
  • Information Asymmetry Relations among Earnings Quality, Information Asymmetry and Cost of Equity [Volume 5, Issue 17, 2014, Pages 49-75]
  • Information Asymmetry Effects of Firm Size on the Relationship between Disclosure and Cost of Equity Capital in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 91-111]
  • Information Asymmetry The Relationship between Accounting Conservatism and Risk of Stock Price Crash in Information Asymmetry Condition in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 141-162]
  • Information Technology Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective [Volume 5, Issue 16, 2014, Pages 7-31]
  • Inherent Risk Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional [Volume 5, Issue 19, 2014, Pages 95-120]
  • Initial Public Offerings Relationship between Conservatism and Underpricing Initial Public Offerings in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 49-65]
  • Institutional Shareholders Assessment of Cash Flow Sensitivity of Cash Holdings [Volume 5, Issue 19, 2014, Pages 51-73]
  • Internal Audit Function The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions [Volume 5, Issue 18, 2014, Pages 141-163]
  • Investment–cash flow Sensitivity Impact of Agency Costs on Investment-cash Flow Sensitivity [Volume 5, Issue 17, 2014, Pages 97-118]
  • Investment Efficiency The Relationship between Some Corporate Governance Mechanisms and Investment Efficiency in Life Cycle Stages [Volume 5, Issue 18, 2014, Pages 113-140]
  • Investment Growth Impact of Investment Growth on the Relationship between Earnings and Equity Value in Different Levels of Profitability [Volume 5, Issue 16, 2014, Pages 101-118]
L
  • Lerner Index Explaining the Relationship between Product Market Competition and Corporate Governance [Volume 5, Issue 18, 2014, Pages 25-48]
  • Life-Cycle Investigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 121-139]
  • Low Financial Distress Assessment of Methods Used by Managers’ Authorities in Different Stages of Financial Distress for Firms listed in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 27-50]
M
  • Macroeconomic Variables Effects of Economic and Accounting Variables on Capital Structure of Firms in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 141-162]
  • Managerial Ability Managerial Ability and Accruals Quality [Volume 5, Issue 17, 2014, Pages 119-139]
  • Managerial Efficiency Managerial Ability and Accruals Quality [Volume 5, Issue 17, 2014, Pages 119-139]
  • Managerial Overconfidence Managerial Overconfidence and Accounting Conservatism [Volume 5, Issue 16, 2014, Pages 55-79]
  • Managers Point of View Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective [Volume 5, Issue 16, 2014, Pages 7-31]
  • Market-Adjust Abnormal Return Relationship between Conservatism and Underpricing Initial Public Offerings in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 49-65]
  • Maturity Stage The Relationship between Some Corporate Governance Mechanisms and Investment Efficiency in Life Cycle Stages [Volume 5, Issue 18, 2014, Pages 113-140]
  • Moral Intensity The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions [Volume 5, Issue 18, 2014, Pages 141-163]
  • Multi-dimensional Index Explaining the Relationship between Product Market Competition and Corporate Governance [Volume 5, Issue 18, 2014, Pages 25-48]
O
  • Over-investment Impact of Accrual-based Earnings Management on Investment Efficiency of the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 29-48]
  • Over/ under-Investment Impact of Agency Costs on Investment-cash Flow Sensitivity [Volume 5, Issue 17, 2014, Pages 97-118]
  • Ownership Structure Impact of Corporate Governance Attributes on Voluntary Disclosure: Evidence from Iran [Volume 5, Issue 16, 2014, Pages 119-136]
P
  • Pecking Order Theory Firm’s Life Cycle, Capital Structure and Value of Firms Listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 17, 2014, Pages 163-180]
  • Procuct Market Competition Explaining the Relationship between Product Market Competition and Corporate Governance [Volume 5, Issue 18, 2014, Pages 25-48]
  • Profitability Impact of Investment Growth on the Relationship between Earnings and Equity Value in Different Levels of Profitability [Volume 5, Issue 16, 2014, Pages 101-118]
  • Profit Asymmetry Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism [Volume 5, Issue 16, 2014, Pages 81-99]
R
  • Revenue Management Assessment of Effects of Revenue Management on Firms' Growth [Volume 5, Issue 16, 2014, Pages 137-161]
  • Risk and Stock Return Relations among Earnings Quality, Information Asymmetry and Cost of Equity [Volume 5, Issue 17, 2014, Pages 49-75]
  • Risk of Stock Price Crash The Relationship between Accounting Conservatism and Risk of Stock Price Crash in Information Asymmetry Condition in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 141-162]
  • Risk Preferences Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective [Volume 5, Issue 16, 2014, Pages 7-31]
S
  • Seemingly Unrelated Regression (SUR) Effects of Economic and Accounting Variables on Capital Structure of Firms in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 141-162]
  • Signaling Theory Investigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 121-139]
  • Size Relationship between Debt Ratio, Size and Cost of Capital of Firm with Conditional and Unconditional Conservatism [Volume 5, Issue 16, 2014, Pages 33-54]
  • Sticky Costs Investigating of the Impact of Selling, General, and Administrative Costs Behavior on Future Profitability [Volume 5, Issue 18, 2014, Pages 7-24]
  • SUE Hedge Portfolio Earnings-Based Anomaly, Accrual-Based Anomaly and the Relationship between Them [Volume 5, Issue 19, 2014, Pages 7-26]
U
  • Unconditional Conservatism Relationship between Debt Ratio, Size and Cost of Capital of Firm with Conditional and Unconditional Conservatism [Volume 5, Issue 16, 2014, Pages 33-54]
  • Under-investment Impact of Accrual-based Earnings Management on Investment Efficiency of the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 29-48]
  • Underpricing IPOs Relationship between Conservatism and Underpricing Initial Public Offerings in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 49-65]
  • Un-weighted Index Impact of Corporate Governance Attributes on Voluntary Disclosure: Evidence from Iran [Volume 5, Issue 16, 2014, Pages 119-136]
V
  • Value Relevance Unstructured Information Environment, Decision Making, Cognitive Styles, and Human Information Processing Capacity [Volume 5, Issue 17, 2014, Pages 77-95]
  • Voluntary Disclosure Impact of Corporate Governance Attributes on Voluntary Disclosure: Evidence from Iran [Volume 5, Issue 16, 2014, Pages 119-136]
  • Voluntary Disclosure Unstructured Information Environment, Decision Making, Cognitive Styles, and Human Information Processing Capacity [Volume 5, Issue 17, 2014, Pages 77-95]