Journal of Accounting Knowledge

Journal of Accounting Knowledge

Keyword Index
A
  • Ability of Beating Earnings Forecast Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals [Volume 8, Issue 2, 2017, Pages 7-180]
  • Abnormal Returns Investigating the Market reaction to Disclosure of Important Information [Volume 8, Issue 3, 2017, Pages 53-80]
  • Abnormal Working Capital Accruals Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals [Volume 8, Issue 2, 2017, Pages 7-180]
  • Accounting Conservatism The Effect of Global Financial Crisis on Earnings Quality [Volume 8, Issue 4, 2017, Pages 37-64]
  • Accounting standards The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors [Volume 8, Issue 4, 2017, Pages 65-92]
  • Accrual Management Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE [Volume 8, Issue 3, 2017, Pages 203-225]
  • Accruals The difference in the persistent of the industry’s earnings and firm-specific earnings [Volume 8, Issue 3, 2017, Pages 35-51]
  • Accruals Quality The Effect of Global Financial Crisis on Earnings Quality [Volume 8, Issue 4, 2017, Pages 37-64]
  • Announcements Investigating the Market reaction to Disclosure of Important Information [Volume 8, Issue 3, 2017, Pages 53-80]
  • Artificial Neural Network Forecasting EPS o with Hybrid Genetic algorithm, particle swarm optimization and Neural networks [Volume 8, Issue 3, 2017, Pages 7-34]
  • Audit Committee Quality Investigating the Effects of Audit Committee Quality on Cash Holdings Level [Volume 8, Issue 2, 2017, Pages 63-83]
  • Audit evidence The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors [Volume 8, Issue 4, 2017, Pages 65-92]
  • Audit Fees Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees [Volume 8, Issue 2, 2017, Pages 85-104]
  • Audit Fees The effect of revaluation of assets on audit fees [Volume 8, Issue 4, 2017, Pages 141-159]
  • Audit Quality Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals [Volume 8, Issue 2, 2017, Pages 7-180]
  • Audit Risk Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees [Volume 8, Issue 2, 2017, Pages 85-104]
  • Audit Tenure Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals [Volume 8, Issue 2, 2017, Pages 7-180]
B
  • Bad News The difference in the persistent of the industry’s earnings and firm-specific earnings [Volume 8, Issue 3, 2017, Pages 35-51]
  • Business Law The effect of revaluation of assets on audit fees [Volume 8, Issue 4, 2017, Pages 141-159]
  • Business shocks The difference in the persistent of the industry’s earnings and firm-specific earnings [Volume 8, Issue 3, 2017, Pages 35-51]
C
  • Capital Investment Signaling through Discretionary Accruals and Its Impact on Capital Investment and ROA in Financially Constrained Firms [Volume 8, Issue 3, 2017, Pages 113-140]
  • Capital Market Cycle Effects of Capital Market Cycle on Behavior of Prediction Patterns of Financial Distress [Volume 8, Issue 2, 2017, Pages 35-62]
  • Cash Holdings Investigating the Effects of Audit Committee Quality on Cash Holdings Level [Volume 8, Issue 2, 2017, Pages 63-83]
  • CEO Tenure Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE [Volume 8, Issue 3, 2017, Pages 203-225]
  • Cognitive Styles Impact of Professionalism and Decision Making Styles on Level of Investors Acceptable Risk [Volume 8, Issue 2, 2017, Pages 133-157]
  • Companies Information Environment The impact of financial expertise of Audit committee on the Companies Information Environment [Volume 8, Issue 3, 2017, Pages 81-112]
  • Company's Market Value Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method [Volume 8, Issue 1, 2017, Pages 135-154]
  • Comprehensive Index of Information Environment The impact of financial expertise of Audit committee on the Companies Information Environment [Volume 8, Issue 3, 2017, Pages 81-112]
  • Conservatism The Effect of Financial Crisis on the Quality of Financial Reporting [Volume 8, Issue 3, 2017, Pages 141-165]
  • Corporate Economic Performance Moderating Effect of Firm Size on Relationship between Corporate Governance and Corporate Economic Performance [Volume 8, Issue 1, 2017, Pages 155-182]
  • Corporate Governance Impact of Corporate Governance and Earning Management on Liquidity in Companies in the Tehran Stock Exchange [Volume 8, Issue 1, 2017, Pages 7-27]
  • Corporate Governance Moderating Effect of Firm Size on Relationship between Corporate Governance and Corporate Economic Performance [Volume 8, Issue 1, 2017, Pages 155-182]
  • Corporate Social Responsibility Relationship between Corporate Social Responsibility and Crash Risk of Stock Price [Volume 8, Issue 1, 2017, Pages 75-105]
  • Cost of Research and Development Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees [Volume 8, Issue 2, 2017, Pages 85-104]
D
  • Data Envelopment Analysis (DEA) Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method [Volume 8, Issue 1, 2017, Pages 135-154]
  • DeAngelo’s Life Cycle Relationship between Life Cycle Stages of the Firm and Implied Cost of Capital, Based on Dynamic Resource-based Theory [Volume 8, Issue 2, 2017, Pages 105-131]
  • Debt Maturities Impact of Management Ability on Financing Policy [Volume 8, Issue 2, 2017, Pages 159-180]
  • Dickinson’s Life Cycle Relationship between Life Cycle Stages of the Firm and Implied Cost of Capital, Based on Dynamic Resource-based Theory [Volume 8, Issue 2, 2017, Pages 105-131]
  • Difference between Accounting Earnings with Taxable Earnings Examination of the Effects of the Managerial Ability on Tax Avoidance [Volume 8, Issue 1, 2017, Pages 107-134]
  • Discretionary Accruals Signaling through Discretionary Accruals and Its Impact on Capital Investment and ROA in Financially Constrained Firms [Volume 8, Issue 3, 2017, Pages 113-140]
  • Down-to-up Volatility Relationship between Corporate Social Responsibility and Crash Risk of Stock Price [Volume 8, Issue 1, 2017, Pages 75-105]
  • Dynamic Resource-Based Theory Relationship between Life Cycle Stages of the Firm and Implied Cost of Capital, Based on Dynamic Resource-based Theory [Volume 8, Issue 2, 2017, Pages 105-131]
E
  • Earning Management Impact of Corporate Governance and Earning Management on Liquidity in Companies in the Tehran Stock Exchange [Volume 8, Issue 1, 2017, Pages 7-27]
  • Earnings Management Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees [Volume 8, Issue 2, 2017, Pages 85-104]
  • Earnings per share forecasting Forecasting EPS o with Hybrid Genetic algorithm, particle swarm optimization and Neural networks [Volume 8, Issue 3, 2017, Pages 7-34]
  • Earnings Quality The Effect of Global Financial Crisis on Earnings Quality [Volume 8, Issue 4, 2017, Pages 37-64]
  • Earnings Smoothing The Effect of Global Financial Crisis on Earnings Quality [Volume 8, Issue 4, 2017, Pages 37-64]
  • Earnings Smoothness The Effect of Financial Crisis on the Quality of Financial Reporting [Volume 8, Issue 3, 2017, Pages 141-165]
  • Economic Value Added Moderating Effect of Firm Size on Relationship between Corporate Governance and Corporate Economic Performance [Volume 8, Issue 1, 2017, Pages 155-182]
  • Effective Rate of Cash Tax Examination of the Effects of the Managerial Ability on Tax Avoidance [Volume 8, Issue 1, 2017, Pages 107-134]
  • Epistemic motivation The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors [Volume 8, Issue 4, 2017, Pages 65-92]
  • Expected Returns Impact of Professionalism and Decision Making Styles on Level of Investors Acceptable Risk [Volume 8, Issue 2, 2017, Pages 133-157]
F
  • Fama and French model The role of behavioral tendencies (sentiment) of investors in valuation of the company [Volume 8, Issue 4, 2017, Pages 7-35]
  • Family Ownership Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports [Volume 8, Issue 1, 2017, Pages 51-74]
  • Financial Constrained Firm Effects of Cash Flow Volatility on Investment with Restricted Financing Sources [Volume 8, Issue 1, 2017, Pages 29-49]
  • Financial Crisis The Effect of Financial Crisis on the Quality of Financial Reporting [Volume 8, Issue 3, 2017, Pages 141-165]
  • Financial Distress Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports [Volume 8, Issue 1, 2017, Pages 51-74]
  • Financial Distress Effects of Capital Market Cycle on Behavior of Prediction Patterns of Financial Distress [Volume 8, Issue 2, 2017, Pages 35-62]
  • Financial Distress Relationship between Stock Return Volatility and Working Capital Accruals: A Real Option-Based Investment Approach [Volume 8, Issue 4, 2017, Pages 93-118]
  • Financial Expertise of Audit Committee The impact of financial expertise of Audit committee on the Companies Information Environment [Volume 8, Issue 3, 2017, Pages 81-112]
  • Financial Leverage Impact of Management Ability on Financing Policy [Volume 8, Issue 2, 2017, Pages 159-180]
  • Financial Ratio Fuzzy Approaches Ability and their Performance Comparison to Fraud Detection in Financial Reporting [Volume 8, Issue 4, 2017, Pages 161-190]
  • Financial Reporting Fuzzy Approaches Ability and their Performance Comparison to Fraud Detection in Financial Reporting [Volume 8, Issue 4, 2017, Pages 161-190]
  • Firm Size Moderating Effect of Firm Size on Relationship between Corporate Governance and Corporate Economic Performance [Volume 8, Issue 1, 2017, Pages 155-182]
  • Fraud Fuzzy Approaches Ability and their Performance Comparison to Fraud Detection in Financial Reporting [Volume 8, Issue 4, 2017, Pages 161-190]
  • Future Performance Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports [Volume 8, Issue 1, 2017, Pages 51-74]
  • Fuzzy Approach Fuzzy Approaches Ability and their Performance Comparison to Fraud Detection in Financial Reporting [Volume 8, Issue 4, 2017, Pages 161-190]
G
  • Genetic Algorithm Forecasting EPS o with Hybrid Genetic algorithm, particle swarm optimization and Neural networks [Volume 8, Issue 3, 2017, Pages 7-34]
  • Global Financial Crisis The Effect of Global Financial Crisis on Earnings Quality [Volume 8, Issue 4, 2017, Pages 37-64]
I
  • Implied Cost of Capital Relationship between Life Cycle Stages of the Firm and Implied Cost of Capital, Based on Dynamic Resource-based Theory [Volume 8, Issue 2, 2017, Pages 105-131]
  • Important Information Investigating the Market reaction to Disclosure of Important Information [Volume 8, Issue 3, 2017, Pages 53-80]
  • Impression Management Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports [Volume 8, Issue 1, 2017, Pages 51-74]
  • Internal Control Relationship between Managerial Overconfidence and Internal Controls over Financial Reporting [Volume 8, Issue 4, 2017, Pages 119-139]
  • Investment Efficiency Relationship between Managerial Overconfidence and Internal Controls over Financial Reporting [Volume 8, Issue 4, 2017, Pages 119-139]
  • Investment Opportunities Signaling through Discretionary Accruals and Its Impact on Capital Investment and ROA in Financially Constrained Firms [Volume 8, Issue 3, 2017, Pages 113-140]
  • Investment Sensitivity Effects of Cash Flow Volatility on Investment with Restricted Financing Sources [Volume 8, Issue 1, 2017, Pages 29-49]
K
  • Keywords: Financial Constraints Signaling through Discretionary Accruals and Its Impact on Capital Investment and ROA in Financially Constrained Firms [Volume 8, Issue 3, 2017, Pages 113-140]
L
  • Level of Cash Holdings Impact of Management Ability on Financing Policy [Volume 8, Issue 2, 2017, Pages 159-180]
  • Logistic Regression Effects of Capital Market Cycle on Behavior of Prediction Patterns of Financial Distress [Volume 8, Issue 2, 2017, Pages 35-62]
M
  • Management Ability Impact of Management Ability on Financing Policy [Volume 8, Issue 2, 2017, Pages 159-180]
  • Managerial Ability Examination of the Effects of the Managerial Ability on Tax Avoidance [Volume 8, Issue 1, 2017, Pages 107-134]
  • Managerial Ability Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method [Volume 8, Issue 1, 2017, Pages 135-154]
  • Mandatory Disclosure Investigating the Market reaction to Disclosure of Important Information [Volume 8, Issue 3, 2017, Pages 53-80]
  • Market Liquidity Impact of Corporate Governance and Earning Management on Liquidity in Companies in the Tehran Stock Exchange [Volume 8, Issue 1, 2017, Pages 7-27]
  • Market Reactions Investigating the Market reaction to Disclosure of Important Information [Volume 8, Issue 3, 2017, Pages 53-80]
  • Moderating Effect Moderating Effect of Firm Size on Relationship between Corporate Governance and Corporate Economic Performance [Volume 8, Issue 1, 2017, Pages 155-182]
N
  • Negative Conditional Skewness Relationship between Corporate Social Responsibility and Crash Risk of Stock Price [Volume 8, Issue 1, 2017, Pages 75-105]
O
  • Operating Cash Flows The difference in the persistent of the industry’s earnings and firm-specific earnings [Volume 8, Issue 3, 2017, Pages 35-51]
  • Operating Cash Flow Volatility Effects of Cash Flow Volatility on Investment with Restricted Financing Sources [Volume 8, Issue 1, 2017, Pages 29-49]
  • Operating Cycle Relationship between Stock Return Volatility and Working Capital Accruals: A Real Option-Based Investment Approach [Volume 8, Issue 4, 2017, Pages 93-118]
  • Operational Efficiency Relationship between Managerial Overconfidence and Internal Controls over Financial Reporting [Volume 8, Issue 4, 2017, Pages 119-139]
  • Overconfidence Relationship between Managerial Overconfidence and Internal Controls over Financial Reporting [Volume 8, Issue 4, 2017, Pages 119-139]
  • Overinvestment Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE [Volume 8, Issue 3, 2017, Pages 203-225]
P
  • Process accountability The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors [Volume 8, Issue 4, 2017, Pages 65-92]
  • Professionalism Impact of Professionalism and Decision Making Styles on Level of Investors Acceptable Risk [Volume 8, Issue 2, 2017, Pages 133-157]
R
  • Real Earning Management Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE [Volume 8, Issue 3, 2017, Pages 203-225]
  • Real Options Investment Relationship between Stock Return Volatility and Working Capital Accruals: A Real Option-Based Investment Approach [Volume 8, Issue 4, 2017, Pages 93-118]
  • Revaluation of Assets The effect of revaluation of assets on audit fees [Volume 8, Issue 4, 2017, Pages 141-159]
  • Risk Perception Impact of Professionalism and Decision Making Styles on Level of Investors Acceptable Risk [Volume 8, Issue 2, 2017, Pages 133-157]
  • Risk Propensity Impact of Professionalism and Decision Making Styles on Level of Investors Acceptable Risk [Volume 8, Issue 2, 2017, Pages 133-157]
S
  • Signaling Signaling through Discretionary Accruals and Its Impact on Capital Investment and ROA in Financially Constrained Firms [Volume 8, Issue 3, 2017, Pages 113-140]
  • Stock Exchange Investigating the Effects of Audit Committee Quality on Cash Holdings Level [Volume 8, Issue 2, 2017, Pages 63-83]
  • Stock Price Future Crash Risk Relationship between Corporate Social Responsibility and Crash Risk of Stock Price [Volume 8, Issue 1, 2017, Pages 75-105]
  • Stock Return Volatility Relationship between Stock Return Volatility and Working Capital Accruals: A Real Option-Based Investment Approach [Volume 8, Issue 4, 2017, Pages 93-118]
  • Support Vector Machine Effects of Capital Market Cycle on Behavior of Prediction Patterns of Financial Distress [Volume 8, Issue 2, 2017, Pages 35-62]
T
  • Tax Avoidance Examination of the Effects of the Managerial Ability on Tax Avoidance [Volume 8, Issue 1, 2017, Pages 107-134]
  • Tax Avoidance Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method [Volume 8, Issue 1, 2017, Pages 135-154]
  • Tehran Stock Exchange The effect of revaluation of assets on audit fees [Volume 8, Issue 4, 2017, Pages 141-159]
  • Transfer Pricing Examination of the Effects of the Managerial Ability on Tax Avoidance [Volume 8, Issue 1, 2017, Pages 107-134]
V
  • Value Relevance The Effect of Financial Crisis on the Quality of Financial Reporting [Volume 8, Issue 3, 2017, Pages 141-165]
  • Voluntary Disclosure Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports [Volume 8, Issue 1, 2017, Pages 51-74]
W
  • Working Capital Accruals Relationship between Stock Return Volatility and Working Capital Accruals: A Real Option-Based Investment Approach [Volume 8, Issue 4, 2017, Pages 93-118]