Accounting and Auditing Review

Accounting and Auditing Review

Keyword Index
A
  • Abnormal Operating Earnings The Effect of Life-Cycle Stages and Accounting Conservatism on Firm Valuation [Volume 17, Issue 1, 2010]
  • Accounting Conservatism The Effect of Life-Cycle Stages and Accounting Conservatism on Firm Valuation [Volume 17, Issue 1, 2010]
  • Accounting Misstatement. Relationship between Audit Quality and Auditor Size [Volume 17, Issue 3, 2010]
  • Accrual anomaly The investigating Response of Investors to Aspect of Accruals, Investment [Volume 17, Issue 3, 2010]
  • Accrual Reliability The Relationship between Auditor Quality and Accrual Reliability [Volume 17, Issue 3, 2010]
  • Accruals The investigating Response of Investors to Aspect of Accruals, Investment [Volume 17, Issue 3, 2010]
  • Adjusted Earning Survey of the Residual Earnings, Discounted cash flow and Adjusted earning methods for achieving Fair value in Capital Market [Volume 17, Issue 1, 2010]
  • Administrative Empirical Evaluation of the Sticky Behavior of Costs in the Tehran Stock Exchange Market [Volume 17, Issue 4, 2010, Pages 85-186]
  • Agency Costs Empirical Evaluation of the Sticky Behavior of Costs in the Tehran Stock Exchange Market [Volume 17, Issue 4, 2010, Pages 85-186]
  • Allocative Challenges, Problems, and Guidelines of Budgeting Systems in Higher Education, case study: "University of Tehran" [Volume 17, Issue 1, 2010]
  • ARIMA Model A Survey of Market Efficiency in Tehran Stock Exchange (TSE ( [Volume 17, Issue 4, 2010, Pages 103-218]
  • Asymmetric Adjustment The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
  • Audit organization Relationship between Audit Quality and Auditor Size [Volume 17, Issue 3, 2010]
  • Auditor Quality The Relationship between Auditor Quality and Accrual Reliability [Volume 17, Issue 3, 2010]
  • Auditor Size The Relationship between Auditor Quality and Accrual Reliability [Volume 17, Issue 3, 2010]
  • Auditor Size Relationship between Audit Quality and Auditor Size [Volume 17, Issue 3, 2010]
  • Auditor Tenure The Relationship between Auditor Quality and Accrual Reliability [Volume 17, Issue 3, 2010]
  • Audit Quality Relationship between Audit Quality and Auditor Size [Volume 17, Issue 3, 2010]
  • Audit Quality The effect of Corporate Governance, and Audit Quality on Cost of Debt Financing [Volume 17, Issue 4, 2010, Pages 17-48]
  • Average Value of Companies Survey of the Residual Earnings, Discounted cash flow and Adjusted earning methods for achieving Fair value in Capital Market [Volume 17, Issue 1, 2010]
B
  • Bid-ask Spread Survey of the Factors Affecting Liquidity of Futures Contracts in Iran Mercantile Exchange [Volume 17, Issue 1, 2010]
  • Bid-ask Spread Ownership Dispersion and Stock Liquidity [Volume 17, Issue 2, 2010]
  • Bootstrap An investigation of Relationship between Accounting and Economical Performance Measures with Market Value of Companies in Cement and Petrochimical Industries in Tehran Stock Exchange [Volume 17, Issue 3, 2010]
C
  • Capital Investment The Relationship between Accounting Variables and Stock Price Movements in Tehran Stock Exchange (TSE) [Volume 17, Issue 2, 2010]
  • CAR Bubble Identification in Tehran's Stock Exchange: Evidence Based on Time-Varying Present Value Model [Volume 17, Issue 2, 2010]
  • Challenges Behavioural Challenges, Problems, and Guidelines of Budgeting Systems in Higher Education, case study: "University of Tehran" [Volume 17, Issue 1, 2010]
  • Changes in Profitability The Relationship between Accounting Variables and Stock Price Movements in Tehran Stock Exchange (TSE) [Volume 17, Issue 2, 2010]
  • Clustering coefficient Analysis of Tehran Stock Exchange by Complex Network based on Threshold method [Volume 17, Issue 4, 2010, Pages 33-80]
  • Cointegration The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
  • Conservatism The relationship between Debt Contracts, Firm Size, and Conservatism among listed Firms in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Corporate governance Institutional Ownership and Stock Liquidity: Evidence from Iran [Volume 17, Issue 3, 2010]
  • Corporate governance The effect of Corporate Governance, and Audit Quality on Cost of Debt Financing [Volume 17, Issue 4, 2010, Pages 17-48]
  • Corporate governance The study of relationship between dividend policy & corporate governance in Tehran Stock Exchange [Volume 17, Issue 4, 2010, Pages 69-152]
  • Corporate Life-Cycle The Effect of Life-Cycle Stages and Accounting Conservatism on Firm Valuation [Volume 17, Issue 1, 2010]
  • Cost Behavior Empirical Evaluation of the Sticky Behavior of Costs in the Tehran Stock Exchange Market [Volume 17, Issue 4, 2010, Pages 85-186]
  • Cost of debt financing The effect of Corporate Governance, and Audit Quality on Cost of Debt Financing [Volume 17, Issue 4, 2010, Pages 17-48]
D
  • Debt Contracts The relationship between Debt Contracts, Firm Size, and Conservatism among listed Firms in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Degree of economic leverage Explanation of Capital Asset pricing: Comparison between Models [Volume 17, Issue 4, 2010, Pages 49-116]
  • Degree of stickiness of costs Empirical Evaluation of the Sticky Behavior of Costs in the Tehran Stock Exchange Market [Volume 17, Issue 4, 2010, Pages 85-186]
  • Discounted Cash Flow Survey of the Residual Earnings, Discounted cash flow and Adjusted earning methods for achieving Fair value in Capital Market [Volume 17, Issue 1, 2010]
  • Discount Rates. The Relationship between Accounting Variables and Stock Price Movements in Tehran Stock Exchange (TSE) [Volume 17, Issue 2, 2010]
E
  • Earning forecast The effective Factors on Accuracy of Forecasted Earning Evidence from Tehran Stock Exchange [Volume 17, Issue 3, 2010]
  • Earning Momentum Survey of the Excess Return of Earning and Price Momentum Strategy in Tehran Stock Exchange (TSE) [Volume 17, Issue 3, 2010]
  • Earning Per Share Relationship among EVA, Profitability Ratios and Market value added of listed companies in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Earnings response coefficient Survey of the relation between market share changes and valuation of future earnings and growth opportunities [Volume 17, Issue 1, 2010]
  • Earnings Yield The Relationship between Accounting Variables and Stock Price Movements in Tehran Stock Exchange (TSE) [Volume 17, Issue 2, 2010]
  • Economic Value Added Economic Value Added (EVA) in target companies of Tehran Stock Exchang (TSE) [Volume 17, Issue 1, 2010]
  • Economic Value Added Relationship among EVA, Profitability Ratios and Market value added of listed companies in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Economic Value Added An investigation of Relationship between Accounting and Economical Performance Measures with Market Value of Companies in Cement and Petrochimical Industries in Tehran Stock Exchange [Volume 17, Issue 3, 2010]
  • EFE Bubble Identification in Tehran's Stock Exchange: Evidence Based on Time-Varying Present Value Model [Volume 17, Issue 2, 2010]
  • Efficiency A Survey of Market Efficiency in Tehran Stock Exchange (TSE ( [Volume 17, Issue 4, 2010, Pages 103-218]
F
  • Fair value Survey of the Residual Earnings, Discounted cash flow and Adjusted earning methods for achieving Fair value in Capital Market [Volume 17, Issue 1, 2010]
  • Financial ratios Data Envelopment Analysis Technique: ‌A complementary Method for Traditional ‌Analysis of Financial Ratios [Volume 17, Issue 2, 2010]
  • Firm Size The relationship between Debt Contracts, Firm Size, and Conservatism among listed Firms in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Forecast Horizon The effective Factors on Accuracy of Forecasted Earning Evidence from Tehran Stock Exchange [Volume 17, Issue 3, 2010]
  • Futures Contracts Survey of the Factors Affecting Liquidity of Futures Contracts in Iran Mercantile Exchange [Volume 17, Issue 1, 2010]
H
  • Hierarchical Bayesian method The Effects of Accounting Variables and Firm’s Characteristics on Stock prices of Companies Listed in TSE [Volume 17, Issue 4, 2010, Pages 1-16]
  • Human The Relationship of Intellectual Capital (Human, Customer and Structural) and the Performance of Insurance Industry " Managers' View Points" [Volume 17, Issue 2, 2010]
  • Human capital The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
I
  • Information Asymmetry Ownership Dispersion and Stock Liquidity [Volume 17, Issue 2, 2010]
  • Information Asymmetry Institutional Ownership and Stock Liquidity: Evidence from Iran [Volume 17, Issue 3, 2010]
  • Institutional Ownership Institutional Ownership and Stock Liquidity: Evidence from Iran [Volume 17, Issue 3, 2010]
  • Intellectual The Relationship of Intellectual Capital (Human, Customer and Structural) and the Performance of Insurance Industry " Managers' View Points" [Volume 17, Issue 2, 2010]
  • Intellectual Capital The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
  • Investment The investigating Response of Investors to Aspect of Accruals, Investment [Volume 17, Issue 3, 2010]
  • IPOs Bubble Identification in Tehran's Stock Exchange: Evidence Based on Time-Varying Present Value Model [Volume 17, Issue 2, 2010]
  • Iranian Certified Public (IACPA) Audit Firms Relationship between Audit Quality and Auditor Size [Volume 17, Issue 3, 2010]
L
  • Loser Stock Survey of the Excess Return of Earning and Price Momentum Strategy in Tehran Stock Exchange (TSE) [Volume 17, Issue 3, 2010]
M
  • Market depth Survey of the Factors Affecting Liquidity of Futures Contracts in Iran Mercantile Exchange [Volume 17, Issue 1, 2010]
  • Market Share Changes Survey of the relation between market share changes and valuation of future earnings and growth opportunities [Volume 17, Issue 1, 2010]
  • Market value added Relationship among EVA, Profitability Ratios and Market value added of listed companies in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Merger and Acquisition Economic Value Added (EVA) in target companies of Tehran Stock Exchang (TSE) [Volume 17, Issue 1, 2010]
  • Momentum Threshold Autoregressive Model The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
N
  • Net Operating Assets The Effect of Life-Cycle Stages and Accounting Conservatism on Firm Valuation [Volume 17, Issue 1, 2010]
  • Net operating profit An investigation of Relationship between Accounting and Economical Performance Measures with Market Value of Companies in Cement and Petrochimical Industries in Tehran Stock Exchange [Volume 17, Issue 3, 2010]
  • Number of Revisions The effective Factors on Accuracy of Forecasted Earning Evidence from Tehran Stock Exchange [Volume 17, Issue 3, 2010]
O
P
  • Performance Budgeting Challenges, Problems, and Guidelines of Budgeting Systems in Higher Education, case study: "University of Tehran" [Volume 17, Issue 1, 2010]
  • Performance Evaluation An investigation of Relationship between Accounting and Economical Performance Measures with Market Value of Companies in Cement and Petrochimical Industries in Tehran Stock Exchange [Volume 17, Issue 3, 2010]
  • Physical Capital The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
  • Present Value Model The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
  • Price Momentum Survey of the Excess Return of Earning and Price Momentum Strategy in Tehran Stock Exchange (TSE) [Volume 17, Issue 3, 2010]
R
  • Random Walk A Survey of Market Efficiency in Tehran Stock Exchange (TSE ( [Volume 17, Issue 4, 2010, Pages 103-218]
  • Rational Bubbles The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
  • Residual Earnings Survey of the Residual Earnings, Discounted cash flow and Adjusted earning methods for achieving Fair value in Capital Market [Volume 17, Issue 1, 2010]
  • Return Explanation of Capital Asset pricing: Comparison between Models [Volume 17, Issue 4, 2010, Pages 49-116]
  • Return on assets Relationship among EVA, Profitability Ratios and Market value added of listed companies in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Return on equity Relationship among EVA, Profitability Ratios and Market value added of listed companies in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Revised Capital Asset Pricing Model Explanation of Capital Asset pricing: Comparison between Models [Volume 17, Issue 4, 2010, Pages 49-116]
S
  • Scale-free Analysis of Tehran Stock Exchange by Complex Network based on Threshold method [Volume 17, Issue 4, 2010, Pages 33-80]
  • Semantic and Environment Challenges, Problems, and Guidelines of Budgeting Systems in Higher Education, case study: "University of Tehran" [Volume 17, Issue 1, 2010]
  • Stock liquidity Ownership Dispersion and Stock Liquidity [Volume 17, Issue 2, 2010]
  • Stock liquidity Institutional Ownership and Stock Liquidity: Evidence from Iran [Volume 17, Issue 3, 2010]
  • Stock network Analysis of Tehran Stock Exchange by Complex Network based on Threshold method [Volume 17, Issue 4, 2010, Pages 33-80]
  • Stock Price The Relationship between Accounting Variables and Stock Price Movements in Tehran Stock Exchange (TSE) [Volume 17, Issue 2, 2010]
  • Stock Price The Effects of Accounting Variables and Firm’s Characteristics on Stock prices of Companies Listed in TSE [Volume 17, Issue 4, 2010, Pages 1-16]
  • Structural Capital The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
  • Systemic Risk Analysis of Tehran Stock Exchange by Complex Network based on Threshold method [Volume 17, Issue 4, 2010, Pages 33-80]
T
  • Target Company and Acquirer Economic Value Added (EVA) in target companies of Tehran Stock Exchang (TSE) [Volume 17, Issue 1, 2010]
  • Tehran Security Exchange The relationship between Debt Contracts, Firm Size, and Conservatism among listed Firms in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Tehran Stock Exchange Data Envelopment Analysis Technique: ‌A complementary Method for Traditional ‌Analysis of Financial Ratios [Volume 17, Issue 2, 2010]
  • Threshold. Analysis of Tehran Stock Exchange by Complex Network based on Threshold method [Volume 17, Issue 4, 2010, Pages 33-80]
  • Traditional financial statement Data Envelopment Analysis Technique: ‌A complementary Method for Traditional ‌Analysis of Financial Ratios [Volume 17, Issue 2, 2010]
W
  • Weak form of the Efficient Markets A Survey of Market Efficiency in Tehran Stock Exchange (TSE ( [Volume 17, Issue 4, 2010, Pages 103-218]
  • Winner Stock Survey of the Excess Return of Earning and Price Momentum Strategy in Tehran Stock Exchange (TSE) [Volume 17, Issue 3, 2010]