Author Index

A

  • AbbasZadeh, MohammadReza Product Market Competition, Related Party Transactions and Fee of Audit Services [Volume 24, Issue 1, 2017, Pages 61-80]
  • Abdi, Mostafa Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 303-322]
  • Aghabeikzadeh, Mehdi The Effect of Conservatism and Delay in Simultaneous News Disclosure of Interim Earnings and Annual Earnings Forecast on Stock Market Reaction [Volume 24, Issue 2, 2017, Pages 173-196]
  • Akbari, Morteza Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [Volume 24, Issue 4, 2017, Pages 597-621]
  • Arabmazar Yazdi, Mohammad The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach [Volume 24, Issue 2, 2017, Pages 221-242]
  • Arman, Seyed Aziz Discussing Aggregation Bias in Estimates of Conditional Conservatism using Ball, Kothari and Nikolayev Model [Volume 24, Issue 1, 2017, Pages 1-18]
  • Ashtab, Ali Comparison of Financial Distress Prediction Models Accuracy and its Effect on Earnings Management Tools [Volume 24, Issue 2, 2017, Pages 147-172]
  • Azemi Olum, Mahdi K Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 303-322]

B

  • Badavar Nahandi, Younes The Effect of Dividend Payments and Bad News Hoarding on Stock Price Crash Risk with an Emphasis on Information Asymmetry [Volume 24, Issue 1, 2017, Pages 19-40]
  • Baharmoghaddam, Mahdi Studying the Impact of Stakeholder Management on Dividends and Firm Value [Volume 24, Issue 3, 2017, Pages 371-394]
  • Baradaran Hassanzadeh, Rasool Impact of Free Cash Flow on Real and Artificial Earnings Management [Volume 24, Issue 3, 2017, Pages 421-440]
  • BehSoodi, Afshin Product Market Competition, Related Party Transactions and Fee of Audit Services [Volume 24, Issue 1, 2017, Pages 61-80]
  • Beik Boshrouyeh, Salman Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement [Volume 24, Issue 4, 2017, Pages 573-596]
  • Beiki, Khadijeh Reviewing the Effect of Corporate Governance Quality on Relationship between Capital Structure and Additional Return on Companies Listed in Tehran Stock Exchange [Volume 24, Issue 2, 2017, Pages 197-220]

D

  • Dastgir, Mohsen The Effect of Conservatism and Delay in Simultaneous News Disclosure of Interim Earnings and Annual Earnings Forecast on Stock Market Reaction [Volume 24, Issue 2, 2017, Pages 173-196]
  • Dehghan Dehnavi, Mohammad Ali Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [Volume 24, Issue 4, 2017, Pages 597-621]
  • Didar, Hamzeh Reviewing the Effect of Corporate Governance Quality on Relationship between Capital Structure and Additional Return on Companies Listed in Tehran Stock Exchange [Volume 24, Issue 2, 2017, Pages 197-220]

F

  • Fathali, Akram Investigating the Effect of Intellectual Capital on Cost Stickiness of Listed Companies in the Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 395-420]
  • Foroghi, Daruosh The Effect of Conservatism and Delay in Simultaneous News Disclosure of Interim Earnings and Annual Earnings Forecast on Stock Market Reaction [Volume 24, Issue 2, 2017, Pages 173-196]

G

  • Ghaderi, Kaveh The Analysis of the Executive Overconfidence in Fraudulent Companies [Volume 24, Issue 2, 2017, Pages 243-262]
  • Ghannad, Mostafa Product Market Competition, Related Party Transactions and Fee of Audit Services [Volume 24, Issue 1, 2017, Pages 61-80]
  • Ghashghaei, Fatemeh The Relation between Accounting Comparability and Earning Management [Volume 24, Issue 4, 2017, Pages 527-550]
  • Ghayour, Farzad Reviewing the Effectiveness of Earnings Quality Indices on the Power of Financial Distress Prediction Models [Volume 24, Issue 1, 2017, Pages 103-126]
  • Golmohammadi, Mojtaba Studying the Impact of Stakeholder Management on Dividends and Firm Value [Volume 24, Issue 3, 2017, Pages 371-394]

H

  • Haghighat, Hanid Comparison of Financial Distress Prediction Models Accuracy and its Effect on Earnings Management Tools [Volume 24, Issue 2, 2017, Pages 147-172]
  • Hariri, Amirsina The Analysis of Benford's Law Ability to Identify and Predict Financial Fraud Detection [Volume 24, Issue 2, 2017, Pages 283-302]
  • Hashemi, Seyed Abbas The Analysis of Benford's Law Ability to Identify and Predict Financial Fraud Detection [Volume 24, Issue 2, 2017, Pages 283-302]
  • Hassas Yeganeh, Yahya Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion [Volume 24, Issue 3, 2017, Pages 323-348]
  • Hejazi, Rezvan Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [Volume 24, Issue 4, 2017, Pages 597-621]

I

  • Imani, Mohammad Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 303-322]

J

  • Jandaghi Ghomi, Mohammad The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange [Volume 24, Issue 1, 2017, Pages 127-146]

K

  • Kamyabi, Yahya Reviewing the Effectiveness of Earnings Quality Indices on the Power of Financial Distress Prediction Models [Volume 24, Issue 1, 2017, Pages 103-126]
  • KARAMI, GHOLAMREZA Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement [Volume 24, Issue 4, 2017, Pages 573-596]
  • Khalili, MohammadAmin Accruals, Cash Flow, and Operating Profitability in the Cross Section of Stock Returns; Evidence from Tehran Stock Exchange (TSE) [Volume 24, Issue 4, 2017, Pages 463-482]

L

  • Lari Dasht Bayaz, Mahmood The Investigation of the Association between CEO Tenure and Financial Expertise to Audit Fee [Volume 24, Issue 1, 2017, Pages 81-102]

M

  • Mahmoodi Khoshroo, Omid Investigation on the Factors Affecting the Audit Quality in Iran According to the Indicators of the Public Company Accounting Oversight Board (PICAOB) [Volume 24, Issue 3, 2017, Pages 441-462]
  • Malekkhodae Hasanvand, Elahe The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior [Volume 24, Issue 4, 2017, Pages 503-526]
  • Mazaheri, Esmaeel Discussing Aggregation Bias in Estimates of Conditional Conservatism using Ball, Kothari and Nikolayev Model [Volume 24, Issue 1, 2017, Pages 1-18]
  • Mehrabaniyan, Sima The Effect of Economic Growth and Sanctions on Cost Stickiness in Listed Firms on the Tehran Stock Exchange [Volume 24, Issue 4, 2017, Pages 551-572]
  • Mehrabanpour, Mohammadraza The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange [Volume 24, Issue 1, 2017, Pages 127-146]
  • Mehrani, Sasan Reviewing the Effectiveness of Earnings Quality Indices on the Power of Financial Distress Prediction Models [Volume 24, Issue 1, 2017, Pages 103-126]
  • Moghadasi Nikjeh, Mina Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [Volume 24, Issue 4, 2017, Pages 597-621]
  • Moradi, Amir The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach [Volume 24, Issue 2, 2017, Pages 221-242]
  • Mostafavi, Niloofar Over-Investment, the Marginal Value of Cash Holdings and Corporate Governance [Volume 24, Issue 2, 2017, Pages 263-282]
  • Mousavi Shiri, Seyyed Mahmoud Over-Investment, the Marginal Value of Cash Holdings and Corporate Governance [Volume 24, Issue 2, 2017, Pages 263-282]

N

  • Nadiri, Mohammad The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange [Volume 24, Issue 1, 2017, Pages 127-146]
  • Namazi, Mohammad Investigating the Effect of Intellectual Capital on Cost Stickiness of Listed Companies in the Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 395-420]
  • Nasseri, Ahmad The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach [Volume 24, Issue 2, 2017, Pages 221-242]
  • Nekoee Zadeh, Maryam The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach [Volume 24, Issue 2, 2017, Pages 221-242]
  • Nikbakht, Mohammad reza Investigation on the Factors Affecting the Audit Quality in Iran According to the Indicators of the Public Company Accounting Oversight Board (PICAOB) [Volume 24, Issue 3, 2017, Pages 441-462]
  • Nik kar, Javad The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior [Volume 24, Issue 4, 2017, Pages 503-526]
  • Nobakht, Maryam Impact of Free Cash Flow on Real and Artificial Earnings Management [Volume 24, Issue 3, 2017, Pages 421-440]
  • Norouzi, Mohammad Social Trust, External Monitoring and Stock Price Crash Risk: Testing Complementary and Substitution Theory [Volume 24, Issue 3, 2017, Pages 349-370]

O

  • Oradi, Javad The Investigation of the Association between CEO Tenure and Financial Expertise to Audit Fee [Volume 24, Issue 1, 2017, Pages 81-102]
  • Osoolian, Mohammad Accruals, Cash Flow, and Operating Profitability in the Cross Section of Stock Returns; Evidence from Tehran Stock Exchange (TSE) [Volume 24, Issue 4, 2017, Pages 463-482]

P

  • Parsa, Hojat The Effect of Economic Growth and Sanctions on Cost Stickiness in Listed Firms on the Tehran Stock Exchange [Volume 24, Issue 4, 2017, Pages 551-572]
  • Piri, Parviz Evaluation the Relationship between the Type of Independent Auditor's Opinion and Earnings Quality [Volume 24, Issue 4, 2017, Pages 483-502]
  • Pourheidari, Omid Studying the Impact of Stakeholder Management on Dividends and Firm Value [Volume 24, Issue 3, 2017, Pages 371-394]

Q

  • Qaderi, kawa The Analysis of the Executive Overconfidence in Fraudulent Companies [Volume 24, Issue 2, 2017, Pages 243-262]

R

  • Rahmani, Ali The Relation between Accounting Comparability and Earning Management [Volume 24, Issue 4, 2017, Pages 527-550]
  • Ramezan Ahmadi, Mohammad Discussing Aggregation Bias in Estimates of Conditional Conservatism using Ball, Kothari and Nikolayev Model [Volume 24, Issue 1, 2017, Pages 1-18]
  • Rezaei, Mehdi The Effect of Economic Growth and Sanctions on Cost Stickiness in Listed Firms on the Tehran Stock Exchange [Volume 24, Issue 4, 2017, Pages 551-572]
  • Rezaei Pitenoei, Yasser Social Trust, External Monitoring and Stock Price Crash Risk: Testing Complementary and Substitution Theory [Volume 24, Issue 3, 2017, Pages 349-370]

S

  • Sadeghi Sharif, Seyed Jalal Accruals, Cash Flow, and Operating Profitability in the Cross Section of Stock Returns; Evidence from Tehran Stock Exchange (TSE) [Volume 24, Issue 4, 2017, Pages 463-482]
  • Safari Gerayli, Mehdi Social Trust, External Monitoring and Stock Price Crash Risk: Testing Complementary and Substitution Theory [Volume 24, Issue 3, 2017, Pages 349-370]

T

  • Taghizadeh Khanqh, Vahid The Effect of Dividend Payments and Bad News Hoarding on Stock Price Crash Risk with an Emphasis on Information Asymmetry [Volume 24, Issue 1, 2017, Pages 19-40]
  • Tariverdi, Yadollah The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior [Volume 24, Issue 4, 2017, Pages 503-526]
  • Tavakolnia, Esmail Auditor Industry Specialization, Free Cash Flow and Earning Management through Related Party Transactions [Volume 24, Issue 1, 2017, Pages 41-60]
  • Tohidinejad, Marzieh Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion [Volume 24, Issue 3, 2017, Pages 323-348]

Y

  • Yazdani, Mahdieh Over-Investment, the Marginal Value of Cash Holdings and Corporate Governance [Volume 24, Issue 2, 2017, Pages 263-282]