Accounting and Auditing Review

Accounting and Auditing Review

Keyword Index
A
  • Accounting Numbers The Information Content of Financial Statements Accounting Numbers: A Model for Prediction of Earning [Volume 15, Issue 3, 2008]
  • Accruals An Effective Model to Predict Cash Flow Based on a Comparison of the Relevant Models: Case of Tehran Stock Exchange [Volume 15, Issue 1, 2008]
  • Accruals Earnings Quality and Stock Returns. [Volume 15, Issue 3, 2008]
  • Accruals The Relationship between Accruals Quality and Cost of Capital in Iran [Volume 15, Issue 4, 2008]
  • Agency Costs Agency Costs & Independent Audit Services Pricing [Volume 15, Issue 4, 2008]
  • Allocative Efficiency Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University [Volume 15, Issue 2, 2008]
  • Analytical Procedures Usage of Analytical Procedures in Financial Statements Auditing [Volume 15, Issue 4, 2008]
  • Asymmetric information Studying the Relation Between Earnings Quality and Market Reaction to Raising Equity Capital From Stockholders Funds and Receivables [Volume 15, Issue 1, 2008]
  • Asymmetric Timeliness of Earnings Conservatism in Financial Reporting: The Relation between Asymmetric Timeliness of Earnings and MTB Ratio [Volume 15, Issue 3, 2008]
  • Auditing standards Usage of Analytical Procedures in Financial Statements Auditing [Volume 15, Issue 4, 2008]
  • Audit Planning Usage of Analytical Procedures in Financial Statements Auditing [Volume 15, Issue 4, 2008]
  • Audit Procedures Usage of Analytical Procedures in Financial Statements Auditing [Volume 15, Issue 4, 2008]
  • Audit Services Pricing Agency Costs & Independent Audit Services Pricing [Volume 15, Issue 4, 2008]
B
  • Bad news Conservatism in Financial Reporting: The Relation between Asymmetric Timeliness of Earnings and MTB Ratio [Volume 15, Issue 3, 2008]
  • Beta The Explanation of Degree of Economic Leverage (DEL) for Testing Beta Coefficient and Corporate Performance Evaluation (Sale's Change) Case Study (Iran Khodro Disel Corporation) [Volume 15, Issue 2, 2008]
  • Book to market ratio The Investigation about the Ability of Book-to-Market Ratio for Risk Proxy by Leverage-Based Approach [Volume 15, Issue 3, 2008]
  • Book Value The Value Relevance of Book Value, Earnings Operating and Investment Cash Flows For Equity Valuation, [Volume 15, Issue 1, 2008]
C
  • Cash flow from operations An Effective Model to Predict Cash Flow Based on a Comparison of the Relevant Models: Case of Tehran Stock Exchange [Volume 15, Issue 1, 2008]
  • Cash flow prediction An Effective Model to Predict Cash Flow Based on a Comparison of the Relevant Models: Case of Tehran Stock Exchange [Volume 15, Issue 1, 2008]
  • Clean surplus Clean Surplus Accounting: Value Relevance of Book Value and Earnings [Volume 15, Issue 2, 2008]
  • Cluster Analysis Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality [Volume 15, Issue 3, 2008]
  • Conservatism Conservatism in Financial Reporting: The Relation between Asymmetric Timeliness of Earnings and MTB Ratio [Volume 15, Issue 3, 2008]
  • Contrarian trading strategy An Investigation of Implementing Contrarian Trading Strategy in Tehran Stock Exchange (TSE) [Volume 15, Issue 1, 2008]
  • Corporate governance Investigating the Effects of Ownership Structure on The Performance of the Companies Accepted in the Tehran Stock Exchange [Volume 15, Issue 4, 2008]
  • Corporate Performance Investigating the Effects of Ownership Structure on The Performance of the Companies Accepted in the Tehran Stock Exchange [Volume 15, Issue 4, 2008]
  • Corporate Social Reporting Managements' Perceptions about Social Accounting Information Disclosures: Listed Companies in TSE [Volume 15, Issue 3, 2008]
  • Cost of capital The Relationship between Accruals Quality and Cost of Capital in Iran [Volume 15, Issue 4, 2008]
  • Credit Scoring & Rating Support Vector Machines Application in Financial Distress Prediction of Companies Using Financial Ratios [Volume 15, Issue 4, 2008]
  • Cumulative abnormal returns Studying the Relation Between Earnings Quality and Market Reaction to Raising Equity Capital From Stockholders Funds and Receivables [Volume 15, Issue 1, 2008]
D
E
  • Earning The Value Relevance of Book Value, Earnings Operating and Investment Cash Flows For Equity Valuation, [Volume 15, Issue 1, 2008]
  • Earning forecast Review Predict of Earning Forecast by Management and Influence Factors on this Forecaste [Volume 15, Issue 1, 2008]
  • Earning quality Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality [Volume 15, Issue 3, 2008]
  • Earning response coefficient Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality [Volume 15, Issue 3, 2008]
  • Earnings Quality Studying the Relation Between Earnings Quality and Market Reaction to Raising Equity Capital From Stockholders Funds and Receivables [Volume 15, Issue 1, 2008]
  • Earnings Quality Earnings Quality and Stock Returns. [Volume 15, Issue 3, 2008]
  • Efficient Market Hypothesis (EMH) An Investigation of Implementing Contrarian Trading Strategy in Tehran Stock Exchange (TSE) [Volume 15, Issue 1, 2008]
  • Enabling Enabling factors of financial consulting, training and research service providers (f-CTR-sp) in Iran business environment [Volume 15, Issue 1, 2008]
  • Excess Market Return The Role of Liquidity Factors and Illiquidity Risk on Excess Stock Return in Tehran Stock Exchange [Volume 15, Issue 4, 2008]
  • Excess Stock Return The Role of Liquidity Factors and Illiquidity Risk on Excess Stock Return in Tehran Stock Exchange [Volume 15, Issue 4, 2008]
F
  • Final Review Usage of Analytical Procedures in Financial Statements Auditing [Volume 15, Issue 4, 2008]
  • Financial distress Support Vector Machines Application in Financial Distress Prediction of Companies Using Financial Ratios [Volume 15, Issue 4, 2008]
  • Financial Information Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality [Volume 15, Issue 3, 2008]
  • Financial ratios The Information Content of Financial Statements Accounting Numbers: A Model for Prediction of Earning [Volume 15, Issue 3, 2008]
  • Firm Review Predict of Earning Forecast by Management and Influence Factors on this Forecaste [Volume 15, Issue 1, 2008]
  • Forecast earnings based random walk Review Predict of Earning Forecast by Management and Influence Factors on this Forecaste [Volume 15, Issue 1, 2008]
  • Free float Investigation of Relevance of Free Float of the Companies in Tehran Stock Exchange with their Rate of Return [Volume 15, Issue 2, 2008]
G
  • Good news Conservatism in Financial Reporting: The Relation between Asymmetric Timeliness of Earnings and MTB Ratio [Volume 15, Issue 3, 2008]
I
  • Illiquidity The Role of Liquidity Factors and Illiquidity Risk on Excess Stock Return in Tehran Stock Exchange [Volume 15, Issue 4, 2008]
  • Income Smoothing The Effect of Dividend Increase on Investor Behavior [Volume 15, Issue 2, 2008]
  • Independent Auditing Agency Costs & Independent Audit Services Pricing [Volume 15, Issue 4, 2008]
  • Information technology. Efficiency Measurement Using Data Envelopment Analysis in TSE Listed Companies (Applying Information Technology Criteria’s) [Volume 15, Issue 1, 2008]
  • Institutional Ownership The Relationship between Institutional Investors and Corporate Value [Volume 15, Issue 3, 2008]
  • Intrinsic risk The Explanation of Degree of Economic Leverage (DEL) for Testing Beta Coefficient and Corporate Performance Evaluation (Sale's Change) Case Study (Iran Khodro Disel Corporation) [Volume 15, Issue 2, 2008]
  • Investment period Survey Investment Period Influence on Investment Company’s Performance in Tehran Stock Exchange (period 1381- 1385) [Volume 15, Issue 1, 2008]
  • Investor behavior Investor Behavior The Effect of Dividend Increase on Investor Behavior [Volume 15, Issue 2, 2008]
J
  • Job satisfaction An Investigation into the Supervisory Factors Contributing to the Auditors’ Job Satisfaction and Their Intentions to Remain in the Firm: An Iranian Case [Volume 15, Issue 2, 2008]
L
  • Leadership An Investigation into the Supervisory Factors Contributing to the Auditors’ Job Satisfaction and Their Intentions to Remain in the Firm: An Iranian Case [Volume 15, Issue 2, 2008]
  • Legitimacy Theory Managements' Perceptions about Social Accounting Information Disclosures: Listed Companies in TSE [Volume 15, Issue 3, 2008]
  • Leveraged beta The Explanation of Degree of Economic Leverage (DEL) for Testing Beta Coefficient and Corporate Performance Evaluation (Sale's Change) Case Study (Iran Khodro Disel Corporation) [Volume 15, Issue 2, 2008]
  • Liquidit Portfolio Selection Using Return Mean, Return Standard Deviation and Liquidity in Tehran Stock Exchange [Volume 15, Issue 4, 2008]
  • Liquidity Constraints Portfolio Selection Using Return Mean, Return Standard Deviation and Liquidity in Tehran Stock Exchange [Volume 15, Issue 4, 2008]
  • Liquidity Filtering Portfolio Selection Using Return Mean, Return Standard Deviation and Liquidity in Tehran Stock Exchange [Volume 15, Issue 4, 2008]
  • Logistic regression Support Vector Machines Application in Financial Distress Prediction of Companies Using Financial Ratios [Volume 15, Issue 4, 2008]
M
  • Manager` earnings forecast errors Review Predict of Earning Forecast by Management and Influence Factors on this Forecaste [Volume 15, Issue 1, 2008]
  • Market index Survey Investment Period Influence on Investment Company’s Performance in Tehran Stock Exchange (period 1381- 1385) [Volume 15, Issue 1, 2008]
  • Mentoring An Investigation into the Supervisory Factors Contributing to the Auditors’ Job Satisfaction and Their Intentions to Remain in the Firm: An Iranian Case [Volume 15, Issue 2, 2008]
  • MTB Conservatism in Financial Reporting: The Relation between Asymmetric Timeliness of Earnings and MTB Ratio [Volume 15, Issue 3, 2008]
O
  • Operational cash flow Earnings Quality and Stock Returns. [Volume 15, Issue 3, 2008]
  • Overreaction An Investigation of Implementing Contrarian Trading Strategy in Tehran Stock Exchange (TSE) [Volume 15, Issue 1, 2008]
  • Ownership Structure Investigating the Effects of Ownership Structure on The Performance of the Companies Accepted in the Tehran Stock Exchange [Volume 15, Issue 4, 2008]
P
  • Performance based budgeting Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University [Volume 15, Issue 2, 2008]
  • Political Economy Theory Managements' Perceptions about Social Accounting Information Disclosures: Listed Companies in TSE [Volume 15, Issue 3, 2008]
  • Poor Accruals Quality The Relationship between Accruals Quality and Cost of Capital in Iran [Volume 15, Issue 4, 2008]
  • Portfolio return of investment company Survey Investment Period Influence on Investment Company’s Performance in Tehran Stock Exchange (period 1381- 1385) [Volume 15, Issue 1, 2008]
  • Public budgeting Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University [Volume 15, Issue 2, 2008]
R
  • Raising equity capital from stockholders funds and receivables Studying the Relation Between Earnings Quality and Market Reaction to Raising Equity Capital From Stockholders Funds and Receivables [Volume 15, Issue 1, 2008]
  • Return The Investigation about the Ability of Book-to-Market Ratio for Risk Proxy by Leverage-Based Approach [Volume 15, Issue 3, 2008]
  • Return on owner’s equity Clean Surplus Accounting: Value Relevance of Book Value and Earnings [Volume 15, Issue 2, 2008]
  • Return reversal An Investigation of Implementing Contrarian Trading Strategy in Tehran Stock Exchange (TSE) [Volume 15, Issue 1, 2008]
  • Risk adjusted measures of performance Survey Investment Period Influence on Investment Company’s Performance in Tehran Stock Exchange (period 1381- 1385) [Volume 15, Issue 1, 2008]
S
  • Size The Effect of Dividend Increase on Investor Behavior [Volume 15, Issue 2, 2008]
  • Size The Role of Liquidity Factors and Illiquidity Risk on Excess Stock Return in Tehran Stock Exchange [Volume 15, Issue 4, 2008]
  • Stakeholder Theory Managements' Perceptions about Social Accounting Information Disclosures: Listed Companies in TSE [Volume 15, Issue 3, 2008]
  • Stock exchange Investigation of Relevance of Free Float of the Companies in Tehran Stock Exchange with their Rate of Return [Volume 15, Issue 2, 2008]
  • Stock Exchange of Tehran Investigating the Effects of Ownership Structure on The Performance of the Companies Accepted in the Tehran Stock Exchange [Volume 15, Issue 4, 2008]
  • Stock Return Clean Surplus Accounting: Value Relevance of Book Value and Earnings [Volume 15, Issue 2, 2008]
  • Stock Return Earnings Quality and Stock Returns. [Volume 15, Issue 3, 2008]
  • Stock return of investment company Survey Investment Period Influence on Investment Company’s Performance in Tehran Stock Exchange (period 1381- 1385) [Volume 15, Issue 1, 2008]
  • Substantive Test Usage of Analytical Procedures in Financial Statements Auditing [Volume 15, Issue 4, 2008]
  • Supervisory Actions An Investigation into the Supervisory Factors Contributing to the Auditors’ Job Satisfaction and Their Intentions to Remain in the Firm: An Iranian Case [Volume 15, Issue 2, 2008]
  • Support Vector Machines Support Vector Machines Application in Financial Distress Prediction of Companies Using Financial Ratios [Volume 15, Issue 4, 2008]
T
  • Trading volum Investor Behavior The Effect of Dividend Increase on Investor Behavior [Volume 15, Issue 2, 2008]
  • Ttransaction size Investor Behavior The Effect of Dividend Increase on Investor Behavior [Volume 15, Issue 2, 2008]
  • Turnover Intentions An Investigation into the Supervisory Factors Contributing to the Auditors’ Job Satisfaction and Their Intentions to Remain in the Firm: An Iranian Case [Volume 15, Issue 2, 2008]
U
  • Unleveraged beta The Explanation of Degree of Economic Leverage (DEL) for Testing Beta Coefficient and Corporate Performance Evaluation (Sale's Change) Case Study (Iran Khodro Disel Corporation) [Volume 15, Issue 2, 2008]
V
  • Volatility of operational profit An Effective Model to Predict Cash Flow Based on a Comparison of the Relevant Models: Case of Tehran Stock Exchange [Volume 15, Issue 1, 2008]
  • Volatility of sales An Effective Model to Predict Cash Flow Based on a Comparison of the Relevant Models: Case of Tehran Stock Exchange [Volume 15, Issue 1, 2008]
W
  • Winner and loser stocks. An Investigation of Implementing Contrarian Trading Strategy in Tehran Stock Exchange (TSE) [Volume 15, Issue 1, 2008]
  • Work Assignments An Investigation into the Supervisory Factors Contributing to the Auditors’ Job Satisfaction and Their Intentions to Remain in the Firm: An Iranian Case [Volume 15, Issue 2, 2008]
  • Working Conditions An Investigation into the Supervisory Factors Contributing to the Auditors’ Job Satisfaction and Their Intentions to Remain in the Firm: An Iranian Case [Volume 15, Issue 2, 2008]