Journal of Accounting Knowledge

Journal of Accounting Knowledge

Keyword Index
A
  • Accounting Conservatism Role of Accounting Conservatism and Earnings Quality on Marginal Value of Cash Holdings in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 155-176]
  • Accounting Education Curricula Determining and Comparing Accounting Training Skills in Analytic Hierarchy Model [Volume 6, Issue 23, 2015, Pages 77-98]
  • Accounting Researchers Research Misconduct and Its Determinants in Accounting Research Environment [Volume 6, Issue 23, 2015, Pages 99-124]
  • Accrual-Based Earnings Management Investigating Accrual-Based and Real Earnings Management in Pre- and Post-Securities Market Act Periods [Volume 6, Issue 21, 2015, Pages 57-85]
  • Accruals Accrual Earnings Management at Initial Public Offerings and Risk of Reducing Stock Long Term Returns [Volume 6, Issue 23, 2015, Pages 55-75]
  • Accruals Quality Investigating Relationship between both of Accruals Quality and Earnings Persistence and Reflection Speed of Information in Stock Prices [Volume 6, Issue 22, 2015, Pages 107-129]
  • Advertising and R&D Expenditures Investigating Effects of Growth and Conservatism on Bias of ROI Compared with Internal Rate of Return [Volume 6, Issue 20, 2015, Pages 59-81]
  • Agency Costs Explanation of Relationship between Corporate Governance and Intellectual Capital in Agency Theory Perspective: A Structural Equation Modeling Approach [Volume 6, Issue 22, 2015, Pages 131-151]
  • Analytical Hierarchy Process Determining and Comparing Accounting Training Skills in Analytic Hierarchy Model [Volume 6, Issue 23, 2015, Pages 77-98]
  • Attitude Research Misconduct and Its Determinants in Accounting Research Environment [Volume 6, Issue 23, 2015, Pages 99-124]
  • Auditor Change Investigating Effectiveness of Audit Quality on Reduction of Audit Report Delay in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 7-31]
  • Auditor Industry Specialization Investigating Effectiveness of Audit Quality on Reduction of Audit Report Delay in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 7-31]
  • Auditor Tenure Investigation of Relationship between Discretionary Accruals and Auditor Change [Volume 6, Issue 20, 2015, Pages 105-121]
  • Audit Quality Relationship between Audit Quality and Earnings Management to Meet Earnings Thresholds [Volume 6, Issue 22, 2015, Pages 29-56]
B
  • Board Independence Corporate Governance and Tax Avoidance [Volume 6, Issue 20, 2015, Pages 83-103]
  • Board Process Structure and Process Characteristics of Board of Directors and Financial Risks: Changes in Liquidity - Changes in Financial Slack [Volume 6, Issue 22, 2015, Pages 81-105]
  • Board Size Corporate Governance and Tax Avoidance [Volume 6, Issue 20, 2015, Pages 83-103]
  • Board Structure Structure and Process Characteristics of Board of Directors and Financial Risks: Changes in Liquidity - Changes in Financial Slack [Volume 6, Issue 22, 2015, Pages 81-105]
  • Budget Operating Period Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context [Volume 6, Issue 20, 2015, Pages 7-33]
  • Business Cycles Impact of Working Capital Management on Firm Profitability in Business Cycles [Volume 6, Issue 23, 2015, Pages 147-171]
  • Business Groups Effect of Information Asymmetric on Performance in Business Groups [Volume 6, Issue 21, 2015, Pages 113-131]
C
  • Capital Expenditures Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context [Volume 6, Issue 20, 2015, Pages 7-33]
  • Cash Conversion Cycle Effects of Working Capital and Financial Flexibility on Competitive Ability of Companies in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 153-175]
  • Cash Holdings Role of Accounting Conservatism and Earnings Quality on Marginal Value of Cash Holdings in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 155-176]
  • Certified Accountant Determining and Comparing Accounting Training Skills in Analytic Hierarchy Model [Volume 6, Issue 23, 2015, Pages 77-98]
  • Company Features Structure and Process Characteristics of Board of Directors and Financial Risks: Changes in Liquidity - Changes in Financial Slack [Volume 6, Issue 22, 2015, Pages 81-105]
  • Company Size Effect of Income Smoothing on Unsystematic Risks of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 123-145]
  • Competitive Ability Effects of Working Capital and Financial Flexibility on Competitive Ability of Companies in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 153-175]
  • Corporate Governance Corporate Governance and Tax Avoidance [Volume 6, Issue 20, 2015, Pages 83-103]
  • Corporate Governance Explanation of Relationship between Corporate Governance and Intellectual Capital in Agency Theory Perspective: A Structural Equation Modeling Approach [Volume 6, Issue 22, 2015, Pages 131-151]
  • Corporate Governance Investigating Effects of Monitoring Intensity on Relationship between Information asymmetry and Earnings Management [Volume 6, Issue 23, 2015, Pages 33-53]
  • Cost of Equity Impact of Frequency of Financial Reporting on Information Asymmetry and Cost of Equity [Volume 6, Issue 22, 2015, Pages 7-28]
D
  • Discretionary Accruals Investigation of Relationship between Discretionary Accruals and Auditor Change [Volume 6, Issue 20, 2015, Pages 105-121]
E
  • Earnings Forecast Accuracy Relationship between Accuracy of Managers’ Earnings Forecasts and Senior Managers’ Turning [Volume 6, Issue 20, 2015, Pages 147-169]
  • Earnings Forecast News Content Impact of Error of Prior-Period Earnings Forecast on Market Reaction to Management Earnings Forecast, and Different Types of Earnings Management [Volume 6, Issue 21, 2015, Pages 87-112]
  • Earnings from Oil and its Derivatives Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context [Volume 6, Issue 20, 2015, Pages 7-33]
  • Earnings Management Investigation of Relationship between Discretionary Accruals and Auditor Change [Volume 6, Issue 20, 2015, Pages 105-121]
  • Earnings Management Investigating Accrual-Based and Real Earnings Management in Pre- and Post-Securities Market Act Periods [Volume 6, Issue 21, 2015, Pages 57-85]
  • Earnings Management Impact of Error of Prior-Period Earnings Forecast on Market Reaction to Management Earnings Forecast, and Different Types of Earnings Management [Volume 6, Issue 21, 2015, Pages 87-112]
  • Earnings Management Relationship between Audit Quality and Earnings Management to Meet Earnings Thresholds [Volume 6, Issue 22, 2015, Pages 29-56]
  • Earnings Management Investigating Effects of Monitoring Intensity on Relationship between Information asymmetry and Earnings Management [Volume 6, Issue 23, 2015, Pages 33-53]
  • Earnings Management Accrual Earnings Management at Initial Public Offerings and Risk of Reducing Stock Long Term Returns [Volume 6, Issue 23, 2015, Pages 55-75]
  • Earnings Persistence Investigating Relationship between both of Accruals Quality and Earnings Persistence and Reflection Speed of Information in Stock Prices [Volume 6, Issue 22, 2015, Pages 107-129]
  • Earnings Quality Investigation of Relationship between Discretionary Accruals and Auditor Change [Volume 6, Issue 20, 2015, Pages 105-121]
  • Earnings Quality Effect of Product Market Competition on Earnings Quality, Using Factor Analysis [Volume 6, Issue 21, 2015, Pages 133-154]
  • Earnings Quality Role of Accounting Conservatism and Earnings Quality on Marginal Value of Cash Holdings in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 155-176]
  • Earnings Smoothing Examining Managerial Overconfidence Effect on Earnings Smoothing in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 33-56]
  • Earnings Thresholds Relationship between Audit Quality and Earnings Management to Meet Earnings Thresholds [Volume 6, Issue 22, 2015, Pages 29-56]
  • Existing Competition Effect of Product Market Competition on Earnings Quality, Using Factor Analysis [Volume 6, Issue 21, 2015, Pages 133-154]
F
  • Factor Analysis Effect of Product Market Competition on Earnings Quality, Using Factor Analysis [Volume 6, Issue 21, 2015, Pages 133-154]
  • Financial Flexibility Effects of Working Capital and Financial Flexibility on Competitive Ability of Companies in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 153-175]
  • Financial Reporting Frequency Impact of Frequency of Financial Reporting on Information Asymmetry and Cost of Equity [Volume 6, Issue 22, 2015, Pages 7-28]
  • Financial Slack Structure and Process Characteristics of Board of Directors and Financial Risks: Changes in Liquidity - Changes in Financial Slack [Volume 6, Issue 22, 2015, Pages 81-105]
  • Financing Costs Effects of Product Market Competition on Financing Cost [Volume 6, Issue 23, 2015, Pages 7-32]
  • Firm Performance Effect of Information Asymmetric on Performance in Business Groups [Volume 6, Issue 21, 2015, Pages 113-131]
  • Fixed Assets Investigation Nonlinear Relationship between Investment on Fixed Assets and Performance of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 35-58]
G
  • GMM Effects of Exchange Rate and Inflation Uncertainty on Investment Opportunities of Companies listed in Tehran Stock Exchange [Volume 6, Issue 23, 2015, Pages 125-146]
  • Growth of Investment Investigating Effects of Growth and Conservatism on Bias of ROI Compared with Internal Rate of Return [Volume 6, Issue 20, 2015, Pages 59-81]
I
  • Income Smoothing Effect of Income Smoothing on Unsystematic Risks of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 123-145]
  • Inflation Effects of Exchange Rate and Inflation Uncertainty on Investment Opportunities of Companies listed in Tehran Stock Exchange [Volume 6, Issue 23, 2015, Pages 125-146]
  • Information Asymmetry Effect of Information Asymmetric on Performance in Business Groups [Volume 6, Issue 21, 2015, Pages 113-131]
  • Information Asymmetry Impact of Frequency of Financial Reporting on Information Asymmetry and Cost of Equity [Volume 6, Issue 22, 2015, Pages 7-28]
  • Information Asymmetry Investigating Effects of Monitoring Intensity on Relationship between Information asymmetry and Earnings Management [Volume 6, Issue 23, 2015, Pages 33-53]
  • Initial Public Offer Accrual Earnings Management at Initial Public Offerings and Risk of Reducing Stock Long Term Returns [Volume 6, Issue 23, 2015, Pages 55-75]
  • Institutional Ownership Corporate Governance and Tax Avoidance [Volume 6, Issue 20, 2015, Pages 83-103]
  • Intellectual Capital Explanation of Relationship between Corporate Governance and Intellectual Capital in Agency Theory Perspective: A Structural Equation Modeling Approach [Volume 6, Issue 22, 2015, Pages 131-151]
  • Intergenerational Equity Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context [Volume 6, Issue 20, 2015, Pages 7-33]
  • Internal Rate of Return Investigating Effects of Growth and Conservatism on Bias of ROI Compared with Internal Rate of Return [Volume 6, Issue 20, 2015, Pages 59-81]
  • Interperiod Equity Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context [Volume 6, Issue 20, 2015, Pages 7-33]
  • Investment Investigation Nonlinear Relationship between Investment on Fixed Assets and Performance of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 35-58]
  • Investment Effects of Exchange Rate and Inflation Uncertainty on Investment Opportunities of Companies listed in Tehran Stock Exchange [Volume 6, Issue 23, 2015, Pages 125-146]
K
  • Key Skills Determining and Comparing Accounting Training Skills in Analytic Hierarchy Model [Volume 6, Issue 23, 2015, Pages 77-98]
L
  • Liability Contract Effect of Income Smoothing on Unsystematic Risks of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 123-145]
  • Liquidity Ratio Effect of Income Smoothing on Unsystematic Risks of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 123-145]
M
  • Management Earnings Forecast Impact of Error of Prior-Period Earnings Forecast on Market Reaction to Management Earnings Forecast, and Different Types of Earnings Management [Volume 6, Issue 21, 2015, Pages 87-112]
  • Managerial Overconfidence Examining Managerial Overconfidence Effect on Earnings Smoothing in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 33-56]
  • Managers’ Investment Decisions Examining Managerial Overconfidence Effect on Earnings Smoothing in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 33-56]
  • Market Reaction Impact of Error of Prior-Period Earnings Forecast on Market Reaction to Management Earnings Forecast, and Different Types of Earnings Management [Volume 6, Issue 21, 2015, Pages 87-112]
  • Monitoring Intensity Investigating Effects of Monitoring Intensity on Relationship between Information asymmetry and Earnings Management [Volume 6, Issue 23, 2015, Pages 33-53]
N
  • Nonlinear Relationship Investigation Nonlinear Relationship between Investment on Fixed Assets and Performance of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 35-58]
O
  • Operating Cash Flow Examining Managerial Overconfidence Effect on Earnings Smoothing in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 33-56]
P
  • Potential Competition Effect of Product Market Competition on Earnings Quality, Using Factor Analysis [Volume 6, Issue 21, 2015, Pages 133-154]
  • Precautionary Motive for Cash Holdings Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 57-80]
  • Product Market Competition Effect of Product Market Competition on Earnings Quality, Using Factor Analysis [Volume 6, Issue 21, 2015, Pages 133-154]
  • Product Market Competition Effects of Product Market Competition on Financing Cost [Volume 6, Issue 23, 2015, Pages 7-32]
  • Profitability Relationship between Accuracy of Managers’ Earnings Forecasts and Senior Managers’ Turning [Volume 6, Issue 20, 2015, Pages 147-169]
  • Profitability Impact of Working Capital Management on Firm Profitability in Business Cycles [Volume 6, Issue 23, 2015, Pages 147-171]
Q
  • Quality Investigating Effectiveness of Audit Quality on Reduction of Audit Report Delay in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 7-31]
R
  • Real Earnings Management Investigating Accrual-Based and Real Earnings Management in Pre- and Post-Securities Market Act Periods [Volume 6, Issue 21, 2015, Pages 57-85]
  • Real Exchange Rate Effects of Exchange Rate and Inflation Uncertainty on Investment Opportunities of Companies listed in Tehran Stock Exchange [Volume 6, Issue 23, 2015, Pages 125-146]
  • Reflection Speed of Information Investigating Relationship between both of Accruals Quality and Earnings Persistence and Reflection Speed of Information in Stock Prices [Volume 6, Issue 22, 2015, Pages 107-129]
  • Research Misconduct Research Misconduct and Its Determinants in Accounting Research Environment [Volume 6, Issue 23, 2015, Pages 99-124]
  • Return on Investment Investigating Effects of Growth and Conservatism on Bias of ROI Compared with Internal Rate of Return [Volume 6, Issue 20, 2015, Pages 59-81]
  • Risk Premium Investigating Relationship between both of Accruals Quality and Earnings Persistence and Reflection Speed of Information in Stock Prices [Volume 6, Issue 22, 2015, Pages 107-129]
S
  • Securities Market Act of Iran Investigating Accrual-Based and Real Earnings Management in Pre- and Post-Securities Market Act Periods [Volume 6, Issue 21, 2015, Pages 57-85]
  • Senior Managers Turning Relationship between Accuracy of Managers’ Earnings Forecasts and Senior Managers’ Turning [Volume 6, Issue 20, 2015, Pages 147-169]
  • Standard Deviation of Effective Tax Rate Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 57-80]
  • Stock Returns Accrual Earnings Management at Initial Public Offerings and Risk of Reducing Stock Long Term Returns [Volume 6, Issue 23, 2015, Pages 55-75]
  • Structural Equation Modeling Explanation of Relationship between Corporate Governance and Intellectual Capital in Agency Theory Perspective: A Structural Equation Modeling Approach [Volume 6, Issue 22, 2015, Pages 131-151]
T
  • Tax Aggressive Procedure Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 57-80]
  • Tax Avoidance Corporate Governance and Tax Avoidance [Volume 6, Issue 20, 2015, Pages 83-103]
  • Tehran Stock Exchange Effects of Product Market Competition on Financing Cost [Volume 6, Issue 23, 2015, Pages 7-32]
  • Tobin's Q Effects of Exchange Rate and Inflation Uncertainty on Investment Opportunities of Companies listed in Tehran Stock Exchange [Volume 6, Issue 23, 2015, Pages 125-146]
U
  • Unconditional Conservatism Investigating Effects of Growth and Conservatism on Bias of ROI Compared with Internal Rate of Return [Volume 6, Issue 20, 2015, Pages 59-81]
  • Unsystematic Risk Effect of Income Smoothing on Unsystematic Risks of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 123-145]
V
  • Value of Company Role of Accounting Conservatism and Earnings Quality on Marginal Value of Cash Holdings in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 155-176]
W
  • Working Capital Effects of Working Capital and Financial Flexibility on Competitive Ability of Companies in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 153-175]
  • Working Capital Impact of Working Capital Management on Firm Profitability in Business Cycles [Volume 6, Issue 23, 2015, Pages 147-171]