Accounting and Auditing Review

Accounting and Auditing Review

Keyword Index
A
  • Abnormal earnings A Comparison of Explanatory Power between Residual Income Valuation and Abnormal Earnings Growth Models in Determining the Value of Companies [Volume 16, Issue 1, 2009]
  • Accountability Evaluation of the Possibility of Reform in the Financial Accounting and Reporting System of the Iranian Governmental Universities [Volume 16, Issue 2, 2009]
  • Accounting Conservatism The Effect of Accounting Conservatism, governmental ownership, firm size and financial leverage on unprofitability of Companies [Volume 16, Issue 4, 2009]
  • Accounting information The Association of Accounting Standard Setting with Accounting Information Quality [Volume 16, Issue 3, 2009]
  • Accounting information quality The Association of Accounting Standard Setting with Accounting Information Quality [Volume 16, Issue 3, 2009]
  • Accounting standards The Association of Accounting Standard Setting with Accounting Information Quality [Volume 16, Issue 3, 2009]
  • Accrual Comparing the Power of Cash Flows and Accruals in Predicting Future Cash Flows [Volume 16, Issue 2, 2009]
  • Accruals Earning Quality and Listing Companies in TSE [Volume 16, Issue 2, 2009]
  • Accruals The Relationship of Earnings Quality and Dividend: Listed Companies in TSE [Volume 16, Issue 2, 2009]
  • Accruals A Comparative Review of Predictive Ability of Direct and Indirect Methods Cash Flow Information [Volume 16, Issue 3, 2009]
  • Accruals quality Accruals Quality and Corporate Cash Holdings [Volume 16, Issue 3, 2009]
  • Accruals quality Study of accounting information’s reliability qualitative characteristic in earning quality measures of Companies [Volume 16, Issue 4, 2009]
  • Active Monitoning Hypothesis The Relationship between Institutional Investors and Earnings Informativeness [Volume 16, Issue 1, 2009]
  • Altman model Applicational Investigation of Altman and Fulmer Bankruptcy Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • A Review of Relationship A Review of Relationship between the Political Costs and Conservatism in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
  • Artificial Neural Networks Pricing Initial Public Offerings: combining Artificial Neural Networks and Genetic Algorithm [Volume 16, Issue 4, 2009]
  • Audit committee An Examination on the Effect of Certain Internal Audit Variables on the Planning of External Audit [Volume 16, Issue 4, 2009]
  • Auditor Experience An Examination of the Effects of Experience and Task Complexity on Audit Judgments [Volume 16, Issue 2, 2009]
  • Audit organization Independent Auditor’s Roles in Decreasing Discretionary Accrual [Volume 16, Issue 1, 2009]
  • Audit reports Independent Auditor’s Roles in Decreasing Discretionary Accrual [Volume 16, Issue 1, 2009]
B
  • Bankruptcy prediction Applicational Investigation of Altman and Fulmer Bankruptcy Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Bankruptcy prediction Predicting Financial Distress of firms Listed in Tehran Stock Exchange Using Bayesian networks [Volume 16, Issue 2, 2009]
  • Bayesian networks Predicting Financial Distress of firms Listed in Tehran Stock Exchange Using Bayesian networks [Volume 16, Issue 2, 2009]
  • Beta A Survey of the time scale of capital asset pricing model (CAPM) by wavelet Transfarm [Volume 16, Issue 4, 2009]
C
  • Capital structure Genetic Algorithms in Determining Optimal Capital Structure of Firms Accepted in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Cash Flow Comparing the Power of Cash Flows and Accruals in Predicting Future Cash Flows [Volume 16, Issue 2, 2009]
  • Cash flow prediction Comparing the Power of Cash Flows and Accruals in Predicting Future Cash Flows [Volume 16, Issue 2, 2009]
  • Clean surplus A Comparison of Explanatory Power between Residual Income Valuation and Abnormal Earnings Growth Models in Determining the Value of Companies [Volume 16, Issue 1, 2009]
  • Combination of Shareholders The ownership Structure Combinations Effect on the Return of the Accepted Companies in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Company age The Effect of Corporate Attributes on Quality of Financial Information Reporting of the Listed Companies in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
  • Company financial return Measuring Intellectual Capital and Investigate the Association Between the Intellectual Capital and Financial Returns of Companies [Volume 16, Issue 3, 2009]
  • Company size The Effect of Corporate Attributes on Quality of Financial Information Reporting of the Listed Companies in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
  • Conservatism The Link between Information Asymmetry and Conservatism in Financial Reporting [Volume 16, Issue 1, 2009]
  • Conservatism Accounting Conservatism, Earnings Persistence and Earnings Distribution [Volume 16, Issue 2, 2009]
  • Conservatism A Review of Relationship between the Political Costs and Conservatism in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
  • Corporate cash holdings Accruals Quality and Corporate Cash Holdings [Volume 16, Issue 3, 2009]
  • Corporate governance The Relationship between Institutional Stock Ownership and Earnings Management in Listed Companies on Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Corporate governance The Relationship Between Voluntary Disclosure and Outside Directors [Volume 16, Issue 3, 2009]
  • Corporate governance Relationship between the Some of Corporate Governance Mechanisms and Information Asymmetry in the Firms listed in Tehran Stock Exchange [Volume 16, Issue 4, 2009]
D
  • Debt tax advantage Identifying Tax Factors Effecting Debt Tax Advantage in Financing for listed Firms in Tehran Stock Exchange [Volume 16, Issue 1, 2009]
  • Direct method A Comparative Review of Predictive Ability of Direct and Indirect Methods Cash Flow Information [Volume 16, Issue 3, 2009]
  • Disclosure Quality Corporate Disclosure Quality (consist of timeliness and reliability) and Earnings Management [Volume 16, Issue 2, 2009]
  • Discretization of Continuous Variables Predicting Financial Distress of firms Listed in Tehran Stock Exchange Using Bayesian networks [Volume 16, Issue 2, 2009]
E
  • Earning quality Earning Quality and Listing Companies in TSE [Volume 16, Issue 2, 2009]
  • Earning quality Study of accounting information’s reliability qualitative characteristic in earning quality measures of Companies [Volume 16, Issue 4, 2009]
  • Earnings Distribution Accounting Conservatism, Earnings Persistence and Earnings Distribution [Volume 16, Issue 2, 2009]
  • Earnings informativeness The Relationship between Institutional Investors and Earnings Informativeness [Volume 16, Issue 1, 2009]
  • Earnings management Independent Auditor’s Roles in Decreasing Discretionary Accrual [Volume 16, Issue 1, 2009]
  • Earnings management Investigating the effect of Income Smoothing on Information Content of Current Earnings about Predicting Future Earnings [Volume 16, Issue 1, 2009]
  • Earnings management Earning Quality and Listing Companies in TSE [Volume 16, Issue 2, 2009]
  • Earnings management The Relationship between Institutional Stock Ownership and Earnings Management in Listed Companies on Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Earnings management Corporate Disclosure Quality (consist of timeliness and reliability) and Earnings Management [Volume 16, Issue 2, 2009]
  • Earnings management The Relationship of Earnings Quality and Dividend: Listed Companies in TSE [Volume 16, Issue 2, 2009]
  • Earnings Persistence Accounting Conservatism, Earnings Persistence and Earnings Distribution [Volume 16, Issue 2, 2009]
  • Earnings Quality The Relationship of Earnings Quality and Dividend: Listed Companies in TSE [Volume 16, Issue 2, 2009]
  • Economic Variables Efficiency Evaluation of Financial variables and Economic variables in Financial Distress Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Efficient Market The Study of Mean Reversion in Tehran Security Exchange Using Variance Ratio Test [Volume 16, Issue 1, 2009]
  • EMH The Evaluation Investor's Underreaction in the Tehran Stock Exchange (TSE) [Volume 16, Issue 1, 2009]
  • Extensible Business Reporting Language (XBRL) Prerequisites of extensible Business Reporting Language (XBRL) implementation [Volume 16, Issue 2, 2009]
F
  • Financial Distress Predicting Models Efficiency Evaluation of Financial variables and Economic variables in Financial Distress Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Financial Performances The Impact of Institutional Ownership on Current and Future Financial Performance of Listed Companies in Tehran Stock Exchange [Volume 16, Issue 4, 2009]
  • Financial reporting quality Accruals Quality and Corporate Cash Holdings [Volume 16, Issue 3, 2009]
  • Financial Variables Efficiency Evaluation of Financial variables and Economic variables in Financial Distress Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Flow of economic resources focus Evaluation of the Possibility of Reform in the Financial Accounting and Reporting System of the Iranian Governmental Universities [Volume 16, Issue 2, 2009]
  • Formation period The Investigating Overreaction of Investors to Patterns of Past Financial Performance Measures in the Tehran Stock Exchange [Volume 16, Issue 1, 2009]
  • Fulmer Model Applicational Investigation of Altman and Fulmer Bankruptcy Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Future Earnings Response Coefficient (FERC) Investigating the effect of Income Smoothing on Information Content of Current Earnings about Predicting Future Earnings [Volume 16, Issue 1, 2009]
G
  • Genetic algorithm Pricing Initial Public Offerings: combining Artificial Neural Networks and Genetic Algorithm [Volume 16, Issue 4, 2009]
  • Genetic Algorithms Genetic Algorithms in Determining Optimal Capital Structure of Firms Accepted in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Good news and Bad news The Link between Information Asymmetry and Conservatism in Financial Reporting [Volume 16, Issue 1, 2009]
H
  • High frequency data Transactional Prices Intraday Evidence from Tehran Stock Exchange [Volume 16, Issue 2, 2009]
I
  • Income Smoothing Investigating the effect of Income Smoothing on Information Content of Current Earnings about Predicting Future Earnings [Volume 16, Issue 1, 2009]
  • Indirect method A Comparative Review of Predictive Ability of Direct and Indirect Methods Cash Flow Information [Volume 16, Issue 3, 2009]
  • Industries The Impact of Institutional Ownership on Current and Future Financial Performance of Listed Companies in Tehran Stock Exchange [Volume 16, Issue 4, 2009]
  • Information Asymmetry The Link between Information Asymmetry and Conservatism in Financial Reporting [Volume 16, Issue 1, 2009]
  • Information Asymmetry Corporate Disclosure Quality (consist of timeliness and reliability) and Earnings Management [Volume 16, Issue 2, 2009]
  • Information Asymmetry Accruals Quality and Corporate Cash Holdings [Volume 16, Issue 3, 2009]
  • Information Asymmetry Relationship between the Some of Corporate Governance Mechanisms and Information Asymmetry in the Firms listed in Tehran Stock Exchange [Volume 16, Issue 4, 2009]
  • Informativeness Investigating the effect of Income Smoothing on Information Content of Current Earnings about Predicting Future Earnings [Volume 16, Issue 1, 2009]
  • Initial Overreaction The Evaluation Investor's Underreaction in the Tehran Stock Exchange (TSE) [Volume 16, Issue 1, 2009]
  • Initial public offerings Pricing Initial Public Offerings: combining Artificial Neural Networks and Genetic Algorithm [Volume 16, Issue 4, 2009]
  • Institutional Ownership The Relationship between Institutional Investors and Earnings Informativeness [Volume 16, Issue 1, 2009]
  • Institutional Ownership The Relationship between Institutional Stock Ownership and Earnings Management in Listed Companies on Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Institutional Ownership The Impact of Institutional Ownership on Current and Future Financial Performance of Listed Companies in Tehran Stock Exchange [Volume 16, Issue 4, 2009]
  • Institutional Ownership Concentration The Relationship between Institutional Stock Ownership and Earnings Management in Listed Companies on Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Intellectual Capital Measuring Intellectual Capital and Investigate the Association Between the Intellectual Capital and Financial Returns of Companies [Volume 16, Issue 3, 2009]
  • Internal and external control mechanisms The Relationship Between Voluntary Disclosure and Outside Directors [Volume 16, Issue 3, 2009]
  • Internal audit An Examination on the Effect of Certain Internal Audit Variables on the Planning of External Audit [Volume 16, Issue 4, 2009]
J
  • Judgment in Auditing An Examination of the Effects of Experience and Task Complexity on Audit Judgments [Volume 16, Issue 2, 2009]
L
  • Liquidity market Relationship between the Some of Corporate Governance Mechanisms and Information Asymmetry in the Firms listed in Tehran Stock Exchange [Volume 16, Issue 4, 2009]
  • Logistic analysis Efficiency Evaluation of Financial variables and Economic variables in Financial Distress Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Logistic regression Predicting Financial Distress of firms Listed in Tehran Stock Exchange Using Bayesian networks [Volume 16, Issue 2, 2009]
  • Loser Portfolio The Investigating Overreaction of Investors to Patterns of Past Financial Performance Measures in the Tehran Stock Exchange [Volume 16, Issue 1, 2009]
M
  • Marginal tax rate Identifying Tax Factors Effecting Debt Tax Advantage in Financing for listed Firms in Tehran Stock Exchange [Volume 16, Issue 1, 2009]
  • Market Microstructure Transactional Prices Intraday Evidence from Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Mean Reversion The Study of Mean Reversion in Tehran Security Exchange Using Variance Ratio Test [Volume 16, Issue 1, 2009]
  • Measurability Evaluation of the Possibility of Reform in the Financial Accounting and Reporting System of the Iranian Governmental Universities [Volume 16, Issue 2, 2009]
  • Models of the Decision An Examination of the Effects of Experience and Task Complexity on Audit Judgments [Volume 16, Issue 2, 2009]
  • Modified accrual basis Evaluation of the Possibility of Reform in the Financial Accounting and Reporting System of the Iranian Governmental Universities [Volume 16, Issue 2, 2009]
  • Multi- Resolution Analysis A Survey of the time scale of capital asset pricing model (CAPM) by wavelet Transfarm [Volume 16, Issue 4, 2009]
N
  • Naïve bayes Predicting Financial Distress of firms Listed in Tehran Stock Exchange Using Bayesian networks [Volume 16, Issue 2, 2009]
  • Non-debt tax shield Identifying Tax Factors Effecting Debt Tax Advantage in Financing for listed Firms in Tehran Stock Exchange [Volume 16, Issue 1, 2009]
O
  • Opportunistic Behavior Hypothesis Earning Quality and Listing Companies in TSE [Volume 16, Issue 2, 2009]
  • Overreaction The Investigating Overreaction of Investors to Patterns of Past Financial Performance Measures in the Tehran Stock Exchange [Volume 16, Issue 1, 2009]
  • Ownership Structure The ownership Structure Combinations Effect on the Return of the Accepted Companies in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Ownership Structure The Effect of Corporate Attributes on Quality of Financial Information Reporting of the Listed Companies in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
P
  • Partial Least Square (PLS) The Impact of Institutional Ownership on Current and Future Financial Performance of Listed Companies in Tehran Stock Exchange [Volume 16, Issue 4, 2009]
  • Political Costs A Review of Relationship between the Political Costs and Conservatism in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
  • Post Earnings Announcement Drift The Evaluation Investor's Underreaction in the Tehran Stock Exchange (TSE) [Volume 16, Issue 1, 2009]
  • Private Benefits Hypothesis The Relationship between Institutional Investors and Earnings Informativeness [Volume 16, Issue 1, 2009]
  • Profitability Genetic Algorithms in Determining Optimal Capital Structure of Firms Accepted in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
Q
R
  • Random Walk The Study of Mean Reversion in Tehran Security Exchange Using Variance Ratio Test [Volume 16, Issue 1, 2009]
  • Residual income A Comparison of Explanatory Power between Residual Income Valuation and Abnormal Earnings Growth Models in Determining the Value of Companies [Volume 16, Issue 1, 2009]
  • Return The ownership Structure Combinations Effect on the Return of the Accepted Companies in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Return Continuation The Evaluation Investor's Underreaction in the Tehran Stock Exchange (TSE) [Volume 16, Issue 1, 2009]
S
  • Simultaneous Equation System Corporate Disclosure Quality (consist of timeliness and reliability) and Earnings Management [Volume 16, Issue 2, 2009]
  • Statement of cash flows A Comparative Review of Predictive Ability of Direct and Indirect Methods Cash Flow Information [Volume 16, Issue 3, 2009]
T
  • Task Complexity An Examination of the Effects of Experience and Task Complexity on Audit Judgments [Volume 16, Issue 2, 2009]
  • Tehran Stock Exchange Earning Quality and Listing Companies in TSE [Volume 16, Issue 2, 2009]
  • Tehran Stock Exchange A Review of Relationship between the Political Costs and Conservatism in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
  • Tehran Stock Exchange (TSE) The Impact of Institutional Ownership on Current and Future Financial Performance of Listed Companies in Tehran Stock Exchange [Volume 16, Issue 4, 2009]
  • Testing period The Investigating Overreaction of Investors to Patterns of Past Financial Performance Measures in the Tehran Stock Exchange [Volume 16, Issue 1, 2009]
  • Transactional prices Transactional Prices Intraday Evidence from Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Type of audit firm The Effect of Corporate Attributes on Quality of Financial Information Reporting of the Listed Companies in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
  • Type of industry The Effect of Corporate Attributes on Quality of Financial Information Reporting of the Listed Companies in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
U
  • Underreaction The Evaluation Investor's Underreaction in the Tehran Stock Exchange (TSE) [Volume 16, Issue 1, 2009]
V
  • Variance Ratio Test The Study of Mean Reversion in Tehran Security Exchange Using Variance Ratio Test [Volume 16, Issue 1, 2009]
  • Voluntary disclosure The Relationship Between Voluntary Disclosure and Outside Directors [Volume 16, Issue 3, 2009]
W
  • Wavelet A Survey of the time scale of capital asset pricing model (CAPM) by wavelet Transfarm [Volume 16, Issue 4, 2009]
  • Winner Portfolio The Investigating Overreaction of Investors to Patterns of Past Financial Performance Measures in the Tehran Stock Exchange [Volume 16, Issue 1, 2009]