Journal of Accounting Knowledge

Journal of Accounting Knowledge

Keyword Index
A
  • Abnormal Audit Delay Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value [Volume 7, Issue 26, 2016, Pages 107-130]
  • Accounting Information Modeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange [Volume 7, Issue 25, 2016, Pages 79-100]
  • Accounting Information Comprehensive Ranking Model of Companies via Accounting Information, Balanced Scorecard and PAPRIKA Technique [Volume 7, Issue 27, 2016, Pages 7-33]
  • Accounting Restatements Effects of Privatization on Accounting Restatements [Volume 7, Issue 25, 2016, Pages 59-78]
  • Accumulated Abnormal Stock Return The Impact of Deviation from Optimum Level of Cash Holding on Future Accumulated Abnormal Stock Returns [Volume 7, Issue 24, 2016, Pages 137-154]
  • Acquisition Effect of Acquisitions on Target Firms’ Financial Constraints [Volume 7, Issue 27, 2016, Pages 83-108]
  • Agency Theory Moral Hazard and Earnings Management [Volume 7, Issue 24, 2016, Pages 67-90]
  • Agency Theory Effects of Presence of Audit Committee and Its Characteristics on Audit Report [Volume 7, Issue 26, 2016, Pages 59-83]
  • Annual Adjustments The Effects of Accounting Restatements on Firms Growth [Volume 7, Issue 24, 2016, Pages 91-111]
  • Annual Adjustments Restatement of Financial Reporting and Factors Affecting Corporate Governance [Volume 7, Issue 25, 2016, Pages 101-121]
  • Asset Pricing Cross-section Return Changes: Liquidity and Unsystematic Risk Effects [Volume 7, Issue 26, 2016, Pages 85-106]
  • Audit Committee Effects of Presence of Audit Committee and Its Characteristics on Audit Report [Volume 7, Issue 26, 2016, Pages 59-83]
  • Audit Committee Characteristics Effects of Presence of Audit Committee and Its Characteristics on Audit Report [Volume 7, Issue 26, 2016, Pages 59-83]
  • Audit Fees Management Uncertainty and Audit Fees [Volume 7, Issue 27, 2016, Pages 109-133]
  • Auditor Tenure Management Uncertainty and Audit Fees [Volume 7, Issue 27, 2016, Pages 109-133]
  • Audit Quality Determining Factors of Audit Quality in Perspective of Iranian Certified Public Accountants [Volume 7, Issue 25, 2016, Pages 167-189]
  • Audit Report Lag Effects of Presence of Audit Committee and Its Characteristics on Audit Report [Volume 7, Issue 26, 2016, Pages 59-83]
B
  • Balanced Scorecard Comprehensive Ranking Model of Companies via Accounting Information, Balanced Scorecard and PAPRIKA Technique [Volume 7, Issue 27, 2016, Pages 7-33]
  • Banks Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 151-170]
  • Behavioral Corporate Governance Corporate Governance Mechanisms and Managerial Optimism [Volume 7, Issue 27, 2016, Pages 159-182]
  • Block Holders Corporate Voluntary Disclosure and Separation of Cash Flow Rights From Control Rights [Volume 7, Issue 25, 2016, Pages 7-37]
  • Board Independence Corporate Governance Mechanisms and Managerial Optimism [Volume 7, Issue 27, 2016, Pages 159-182]
  • Business Groups Tax Management and Earnings Management in Business Groups [Volume 7, Issue 26, 2016, Pages 33-58]
C
  • Capital and Money Market Effect of Acquisitions on Target Firms’ Financial Constraints [Volume 7, Issue 27, 2016, Pages 83-108]
  • Cash Effective Tax Rate Impacts of Managerial Ability on Tax Avoidance [Volume 7, Issue 26, 2016, Pages 131-150]
  • Cash Flow Effect of Acquisitions on Target Firms’ Financial Constraints [Volume 7, Issue 27, 2016, Pages 83-108]
  • Changes in Cash Bonus of Directors Study of Relationship between Costs Behavior and Changes in Bonus for Directors [Volume 7, Issue 24, 2016, Pages 41-65]
  • Changes in Return on Assets Study of Relationship between Costs Behavior and Changes in Bonus for Directors [Volume 7, Issue 24, 2016, Pages 41-65]
  • Companies Ranking Effects of Different Definitions of Firm Size on Ranking and Goodness of Fit in Causal Liquidity Model [Volume 7, Issue 25, 2016, Pages 123-144]
  • Concentration of Ownership Nonlinear Relationship between Ownership Structure and Timely Release of Earnings Information: Evidence from Companies Listed in Tehran Stock Exchange [Volume 7, Issue 25, 2016, Pages 39-57]
  • Conditional Conservatism Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality [Volume 7, Issue 25, 2016, Pages 145-166]
  • Conditional Conservatism Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 151-170]
  • Continuous Audit Tendency to the Use of Continuous Auditing by Internal Auditors [Volume 7, Issue 27, 2016, Pages 63-82]
  • Corporate Governance Nonlinear Relationship between Ownership Structure and Timely Release of Earnings Information: Evidence from Companies Listed in Tehran Stock Exchange [Volume 7, Issue 25, 2016, Pages 39-57]
  • Corporate Governance Restatement of Financial Reporting and Factors Affecting Corporate Governance [Volume 7, Issue 25, 2016, Pages 101-121]
  • Corporate Governance Corporate Governance Mechanisms and Managerial Optimism [Volume 7, Issue 27, 2016, Pages 159-182]
  • Costs Behavior Study of Relationship between Costs Behavior and Changes in Bonus for Directors [Volume 7, Issue 24, 2016, Pages 41-65]
D
  • Deviation of Optimum Level of Cash Holding The Impact of Deviation from Optimum Level of Cash Holding on Future Accumulated Abnormal Stock Returns [Volume 7, Issue 24, 2016, Pages 137-154]
  • Disclosure Rate of Corporate Social Responsibility Disclosure Level of Social Responsibility and Dividend Policy in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 24, 2016, Pages 155-180]
  • Dividend Policy Disclosure Level of Social Responsibility and Dividend Policy in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 24, 2016, Pages 155-180]
E
  • Earning Quality Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value [Volume 7, Issue 26, 2016, Pages 107-130]
  • Earnings Management Moral Hazard and Earnings Management [Volume 7, Issue 24, 2016, Pages 67-90]
  • Earnings Management Tax Management and Earnings Management in Business Groups [Volume 7, Issue 26, 2016, Pages 33-58]
  • Earnings Quality Non-linear Impacts of Product Market Competition on Earnings Quality [Volume 7, Issue 27, 2016, Pages 35-62]
  • Effective Tax Rate Tax Management and Earnings Management in Business Groups [Volume 7, Issue 26, 2016, Pages 33-58]
  • Environmental Factors in Audit Quality Determining Factors of Audit Quality in Perspective of Iranian Certified Public Accountants [Volume 7, Issue 25, 2016, Pages 167-189]
  • Existing Competition Non-linear Impacts of Product Market Competition on Earnings Quality [Volume 7, Issue 27, 2016, Pages 35-62]
F
  • Financial Constraint Effect of Acquisitions on Target Firms’ Financial Constraints [Volume 7, Issue 27, 2016, Pages 83-108]
  • Financial Institutions Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 151-170]
  • Financial Reporting Quality Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality [Volume 7, Issue 25, 2016, Pages 145-166]
  • Financial Reporting Transparency Evaluating Proposed Financial Transparency Model Based on Liquidity Risk of Stock [Volume 7, Issue 24, 2016, Pages 113-136]
  • Financial Restatements The Effects of Accounting Restatements on Firms Growth [Volume 7, Issue 24, 2016, Pages 91-111]
  • Financing Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 151-170]
  • Firm Efficiency Impacts of Managerial Ability on Tax Avoidance [Volume 7, Issue 26, 2016, Pages 131-150]
  • Firm Growth The Effects of Accounting Restatements on Firms Growth [Volume 7, Issue 24, 2016, Pages 91-111]
  • Firm Size Effects of Different Definitions of Firm Size on Ranking and Goodness of Fit in Causal Liquidity Model [Volume 7, Issue 25, 2016, Pages 123-144]
  • Firms’ Ranking Comprehensive Ranking Model of Companies via Accounting Information, Balanced Scorecard and PAPRIKA Technique [Volume 7, Issue 27, 2016, Pages 7-33]
  • Firm Value Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value [Volume 7, Issue 26, 2016, Pages 107-130]
  • Forecast Properties The Effect of Estimated Accuracy of Management Earning Forecasts on Post-earning Announcement Drift [Volume 7, Issue 24, 2016, Pages 7-40]
H
  • Headline Earnings Study on Headline Earnings Reporting and It’s Value Relevance in Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 7-32]
  • Headline Earnings Exclusions Study on Headline Earnings Reporting and It’s Value Relevance in Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 7-32]
I
  • Information Systems Effect of Information Systems on Management Accounting Adaptability [Volume 7, Issue 27, 2016, Pages 135-158]
  • Input Factors/Output Factors in Audit Quality Determining Factors of Audit Quality in Perspective of Iranian Certified Public Accountants [Volume 7, Issue 25, 2016, Pages 167-189]
  • Internal Audit Tendency to the Use of Continuous Auditing by Internal Auditors [Volume 7, Issue 27, 2016, Pages 63-82]
  • Investment Effect of Acquisitions on Target Firms’ Financial Constraints [Volume 7, Issue 27, 2016, Pages 83-108]
L
  • Life-Cycle Theory Disclosure Level of Social Responsibility and Dividend Policy in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 24, 2016, Pages 155-180]
  • Liquidity Effects of Different Definitions of Firm Size on Ranking and Goodness of Fit in Causal Liquidity Model [Volume 7, Issue 25, 2016, Pages 123-144]
  • Liquidity Cross-section Return Changes: Liquidity and Unsystematic Risk Effects [Volume 7, Issue 26, 2016, Pages 85-106]
  • Liquidity Forecasting Effects of Different Definitions of Firm Size on Ranking and Goodness of Fit in Causal Liquidity Model [Volume 7, Issue 25, 2016, Pages 123-144]
  • Liquidity Skewness Evaluating Proposed Financial Transparency Model Based on Liquidity Risk of Stock [Volume 7, Issue 24, 2016, Pages 113-136]
M
  • Management Accounting Adaptability Effect of Information Systems on Management Accounting Adaptability [Volume 7, Issue 27, 2016, Pages 135-158]
  • Management Accounting Effectiveness Effect of Information Systems on Management Accounting Adaptability [Volume 7, Issue 27, 2016, Pages 135-158]
  • Management Earning Forecast The Effect of Estimated Accuracy of Management Earning Forecasts on Post-earning Announcement Drift [Volume 7, Issue 24, 2016, Pages 7-40]
  • Management Uncertainty Management Uncertainty and Audit Fees [Volume 7, Issue 27, 2016, Pages 109-133]
  • Managerial Ability Impacts of Managerial Ability on Tax Avoidance [Volume 7, Issue 26, 2016, Pages 131-150]
  • Managerial Optimism Corporate Governance Mechanisms and Managerial Optimism [Volume 7, Issue 27, 2016, Pages 159-182]
  • Managerial Ownership Corporate Governance Mechanisms and Managerial Optimism [Volume 7, Issue 27, 2016, Pages 159-182]
  • Moral Hazard Moral Hazard and Earnings Management [Volume 7, Issue 24, 2016, Pages 67-90]
N
  • Needs to External Financing Corporate Voluntary Disclosure and Separation of Cash Flow Rights From Control Rights [Volume 7, Issue 25, 2016, Pages 7-37]
  • Non-linear Relationship Non-linear Impacts of Product Market Competition on Earnings Quality [Volume 7, Issue 27, 2016, Pages 35-62]
O
  • Optimum Cash The Impact of Deviation from Optimum Level of Cash Holding on Future Accumulated Abnormal Stock Returns [Volume 7, Issue 24, 2016, Pages 137-154]
  • Ownership-Change Effects of Privatization on Accounting Restatements [Volume 7, Issue 25, 2016, Pages 59-78]
  • Ownership Structure Nonlinear Relationship between Ownership Structure and Timely Release of Earnings Information: Evidence from Companies Listed in Tehran Stock Exchange [Volume 7, Issue 25, 2016, Pages 39-57]
  • Ownership Structure Restatement of Financial Reporting and Factors Affecting Corporate Governance [Volume 7, Issue 25, 2016, Pages 101-121]
P
  • PAPRIKA Technique Comprehensive Ranking Model of Companies via Accounting Information, Balanced Scorecard and PAPRIKA Technique [Volume 7, Issue 27, 2016, Pages 7-33]
  • PLS Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value [Volume 7, Issue 26, 2016, Pages 107-130]
  • Post-earning Announcement Drift The Effect of Estimated Accuracy of Management Earning Forecasts on Post-earning Announcement Drift [Volume 7, Issue 24, 2016, Pages 7-40]
  • Potential Competition Non-linear Impacts of Product Market Competition on Earnings Quality [Volume 7, Issue 27, 2016, Pages 35-62]
  • Price Impact Measure Evaluating Proposed Financial Transparency Model Based on Liquidity Risk of Stock [Volume 7, Issue 24, 2016, Pages 113-136]
  • Privatization Effects of Privatization on Accounting Restatements [Volume 7, Issue 25, 2016, Pages 59-78]
  • Privatization Organization Effects of Privatization on Accounting Restatements [Volume 7, Issue 25, 2016, Pages 59-78]
  • Product Market Competition Non-linear Impacts of Product Market Competition on Earnings Quality [Volume 7, Issue 27, 2016, Pages 35-62]
  • Pro Forma Earnings Study on Headline Earnings Reporting and It’s Value Relevance in Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 7-32]
R
S
  • Separation of Cash Flow Rights from Control Rights Corporate Voluntary Disclosure and Separation of Cash Flow Rights From Control Rights [Volume 7, Issue 25, 2016, Pages 7-37]
  • Shared Knowledge Effect of Information Systems on Management Accounting Adaptability [Volume 7, Issue 27, 2016, Pages 135-158]
  • Size of Audit Firm Management Uncertainty and Audit Fees [Volume 7, Issue 27, 2016, Pages 109-133]
  • Stakeholder Theory Disclosure Level of Social Responsibility and Dividend Policy in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 24, 2016, Pages 155-180]
  • Structural Equation Modeling Modeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange [Volume 7, Issue 25, 2016, Pages 79-100]
T
  • Tax Avoidance Modeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange [Volume 7, Issue 25, 2016, Pages 79-100]
  • Tax Avoidance Impacts of Managerial Ability on Tax Avoidance [Volume 7, Issue 26, 2016, Pages 131-150]
  • Tax Management Tax Management and Earnings Management in Business Groups [Volume 7, Issue 26, 2016, Pages 33-58]
  • Tehran Stock Exchange Comprehensive Ranking Model of Companies via Accounting Information, Balanced Scorecard and PAPRIKA Technique [Volume 7, Issue 27, 2016, Pages 7-33]
U
  • Unconditional Conservatism Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality [Volume 7, Issue 25, 2016, Pages 145-166]
  • Unconditional Conservatism Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 151-170]
  • Under-reaction The Effect of Estimated Accuracy of Management Earning Forecasts on Post-earning Announcement Drift [Volume 7, Issue 24, 2016, Pages 7-40]
  • Unified Theory of Acceptance Tendency to the Use of Continuous Auditing by Internal Auditors [Volume 7, Issue 27, 2016, Pages 63-82]
  • Unsystematic Risk Effect Cross-section Return Changes: Liquidity and Unsystematic Risk Effects [Volume 7, Issue 26, 2016, Pages 85-106]
  • Use of Technology Tendency to the Use of Continuous Auditing by Internal Auditors [Volume 7, Issue 27, 2016, Pages 63-82]
V
  • Value Relevance Study on Headline Earnings Reporting and It’s Value Relevance in Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 7-32]
  • Voluntary Disclosures Corporate Voluntary Disclosure and Separation of Cash Flow Rights From Control Rights [Volume 7, Issue 25, 2016, Pages 7-37]