Accounting and Auditing Review

Accounting and Auditing Review

Keyword Index
A
  • Abnormal Return. An Investigation of Relationship between Management Forecast Error with Abnormal Rate of Return and Systematic Risk at Tehran Stock Exchange [Volume 18, Issue 66, 2011, Pages 53-68]
  • Accounting earnings The Relation between Accounting earnings’ Timeliness and Conservatism with Firm size and Auditor size [Volume 18, Issue 64, 2011, Pages 1-18]
  • Accounting earnings Conservatism and information content of financial statements items [Volume 18, Issue 64, 2011, Pages 57-72]
  • Accrued Earnings The Differential Persistence of Accrual and Cash Flow Components of Earnings and Predicting of Future Profitability [Volume 18, Issue 63, 2011, Pages 81-94]
  • Active Portfolio Management Active Portfolio Management Modeling with VaR and Genetic Algorithms [Volume 18, Issue 64, 2011, Pages 19-34]
  • Activity Based Costing Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of Shiraz, Fasa and Yazd) [Volume 18, Issue 64, 2011, Pages 35-56]
  • Activity Center Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of Shiraz, Fasa and Yazd) [Volume 18, Issue 64, 2011, Pages 35-56]
  • Adverse non Modified Opinions The effect of Characteristics of Board of Director on Reporting of Independent Auditors and Accepting Companies which Was Accepted in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 95-112]
  • Altman’s Z- Model The Application of Genetic Algorithms in Bankruptcy Predication and the Comparison of it with Altman’s Z-model listed companies in Tehran Stocks Exchange (TSE) [Volume 18, Issue 65, 2011, Pages 99-114]
  • Artificial Neural Network Corporate Governance and Equity Valuation: The Model by Using Artificial Neural Network [Volume 18, Issue 64, 2011, Pages 129-150]
  • Ask Price The Relationship between Quality of the External Auditor and Bid-Ask Spread in Tehran Stock Exchange [Volume 18, Issue 66, 2011, Pages 69-80]
  • Asymmetric Timeliness Assessing the Relationship between Conservatism and Unexpected Accruals in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 113-128]
  • Auditor Size The Relation between Accounting earnings’ Timeliness and Conservatism with Firm size and Auditor size [Volume 18, Issue 64, 2011, Pages 1-18]
  • Auditor’s view on the last year’s statements Setting the priority of the factors influencing the amount of accuracy of profit prediction of accepted companies in Tehran Stock Exchange in the time of capital growth [Volume 18, Issue 65, 2011, Pages 41-62]
  • Audit Quality The Relationship between Quality of the External Auditor and Bid-Ask Spread in Tehran Stock Exchange [Volume 18, Issue 66, 2011, Pages 69-80]
  • Average Stock Price An Investigation of theInfluence of Key Financial and Economic Indicators on Profitability (Evidence from Stock Exchange Organization of Tehran) [Volume 18, Issue 66, 2011, Pages 1-14]
B
  • Bankrupt The Application of Genetic Algorithms in Bankruptcy Predication and the Comparison of it with Altman’s Z-model listed companies in Tehran Stocks Exchange (TSE) [Volume 18, Issue 65, 2011, Pages 99-114]
  • Bankruptcy prediction The Application of Genetic Algorithms in Bankruptcy Predication and the Comparison of it with Altman’s Z-model listed companies in Tehran Stocks Exchange (TSE) [Volume 18, Issue 65, 2011, Pages 99-114]
  • Bankrupt firm Comparison to woo independent auditors and financial variables in predicting bankruptcy [Volume 18, Issue 65, 2011, Pages 63-78]
  • Basic Metal Provide a New Model in the Ranking and Corporate Financial Assessment (Basic Metals Industry Case Study in Tehran Stock Exchange) [Volume 18, Issue 66, 2011, Pages 41-52]
  • Bid Price The Relationship between Quality of the External Auditor and Bid-Ask Spread in Tehran Stock Exchange [Volume 18, Issue 66, 2011, Pages 69-80]
  • Big. The Relationship between Quality of the External Auditor and Bid-Ask Spread in Tehran Stock Exchange [Volume 18, Issue 66, 2011, Pages 69-80]
  • Buy and Hold Return Prediction of Stock Return by Fundamental Analysis Strategy [Volume 18, Issue 65, 2011, Pages 79-98]
C
  • Capital Market Expectations. Financing and ‍Changes in the Level of Conditional Accounting Conservatism [Volume 18, Issue 66, 2011, Pages 15-28]
  • Capital structure Usefulness of Capital Structure and its change for achieving financial strategies of companies in the Tehran Stock Exchange [Volume 18, Issue 64, 2011, Pages 73-90]
  • Changes in the Level of Conditional Accounting Conservatism Financing and ‍Changes in the Level of Conditional Accounting Conservatism [Volume 18, Issue 66, 2011, Pages 15-28]
  • Company’s size Setting the priority of the factors influencing the amount of accuracy of profit prediction of accepted companies in Tehran Stock Exchange in the time of capital growth [Volume 18, Issue 65, 2011, Pages 41-62]
  • Conservatism Assessing the Relationship between Conservatism and Unexpected Accruals in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 113-128]
  • Conservatism The Relation between Accounting earnings’ Timeliness and Conservatism with Firm size and Auditor size [Volume 18, Issue 64, 2011, Pages 1-18]
  • Conservatism Conservatism and information content of financial statements items [Volume 18, Issue 64, 2011, Pages 57-72]
  • Corporate governance Corporate Governance and Equity Valuation: The Model by Using Artificial Neural Network [Volume 18, Issue 64, 2011, Pages 129-150]
  • Cost Driver Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of Shiraz, Fasa and Yazd) [Volume 18, Issue 64, 2011, Pages 35-56]
  • Cost Object Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of Shiraz, Fasa and Yazd) [Volume 18, Issue 64, 2011, Pages 35-56]
D
  • Data Mining Cost Driver Determination in Activity Based Costing Systems Using Data Mining Process and Factor Analysis Methods [Volume 18, Issue 63, 2011, Pages 21-38]
  • Discretionary accruals smoothing The effect of Income smoothing on firm's information uncertainty, stock returns and cost of equity [Volume 18, Issue 64, 2011, Pages 91-112]
  • Dividend Decision Dividend Drivers: Market Signals [Volume 18, Issue 63, 2011, Pages 36-69]
E
  • ERC The Investigation Relation between Revenue Growth Sustained earnings with, Earnings response coefficients [Volume 18, Issue 64, 2011, Pages 113-128]
  • Export Development Bank of Iran Cost Driver Determination in Activity Based Costing Systems Using Data Mining Process and Factor Analysis Methods [Volume 18, Issue 63, 2011, Pages 21-38]
  • Extensible Business Reporting Language Factors Influencing the Aadoption of Extensible Financial Reporting Language in the National Iranian Petrochemical Company and Subsidiary Companies [Volume 18, Issue 66, 2011, Pages 81-94]
F
  • FAHP Provide a New Model in the Ranking and Corporate Financial Assessment (Basic Metals Industry Case Study in Tehran Stock Exchange) [Volume 18, Issue 66, 2011, Pages 41-52]
  • Financial Factors and Nonfinancial Factors A Survey of the Affection of Financial and non Financial Factors in Performance Assessment of Job Satisfaction in the View Point of Personnel of Accepted Companies in the Iranian Stock Exchange [Volume 18, Issue 63, 2011, Pages 1-20]
  • Financial Leverage An Investigation of theInfluence of Key Financial and Economic Indicators on Profitability (Evidence from Stock Exchange Organization of Tehran) [Volume 18, Issue 66, 2011, Pages 1-14]
  • Financial Statements Prediction of Stock Return by Fundamental Analysis Strategy [Volume 18, Issue 65, 2011, Pages 79-98]
  • Financial Strategy Usefulness of Capital Structure and its change for achieving financial strategies of companies in the Tehran Stock Exchange [Volume 18, Issue 64, 2011, Pages 73-90]
  • Financial Structure Usefulness of Capital Structure and its change for achieving financial strategies of companies in the Tehran Stock Exchange [Volume 18, Issue 64, 2011, Pages 73-90]
  • Financing Through Equity Financing and ‍Changes in the Level of Conditional Accounting Conservatism [Volume 18, Issue 66, 2011, Pages 15-28]
  • Financing Through Long-Terms Debt Financing and ‍Changes in the Level of Conditional Accounting Conservatism [Volume 18, Issue 66, 2011, Pages 15-28]
  • Firm-based Variables Dividend Drivers: Market Signals [Volume 18, Issue 63, 2011, Pages 36-69]
  • Firm Size The Relation between Accounting earnings’ Timeliness and Conservatism with Firm size and Auditor size [Volume 18, Issue 64, 2011, Pages 1-18]
  • Fundamental Analysis Prediction of Stock Return by Fundamental Analysis Strategy [Volume 18, Issue 65, 2011, Pages 79-98]
G
  • Genetic Algorithms Active Portfolio Management Modeling with VaR and Genetic Algorithms [Volume 18, Issue 64, 2011, Pages 19-34]
  • Genetic Algorithms The Application of Genetic Algorithms in Bankruptcy Predication and the Comparison of it with Altman’s Z-model listed companies in Tehran Stocks Exchange (TSE) [Volume 18, Issue 65, 2011, Pages 99-114]
  • Growth The Differential Persistence of Accrual and Cash Flow Components of Earnings and Predicting of Future Profitability [Volume 18, Issue 63, 2011, Pages 81-94]
I
  • Influential Investment Indices Sensitivity Analysis of Ranking the Factors Influencing the Investment Decision in Tehran Stock Exchange Listed Companies [Volume 18, Issue 65, 2011, Pages 1-18]
  • Information Content Conservatism and information content of financial statements items [Volume 18, Issue 64, 2011, Pages 57-72]
  • Information Content The Information Content of Quarterly Earnings Announcements [Volume 18, Issue 65, 2011, Pages 115-130]
  • Information uncertainty The effect of Income smoothing on firm's information uncertainty, stock returns and cost of equity [Volume 18, Issue 64, 2011, Pages 91-112]
  • Internal rate of return Market Reaction to Substantial Deviations from Dividend Trends [Volume 18, Issue 66, 2011, Pages 29-40]
  • Investment Sensitivity Analysis of Ranking the Factors Influencing the Investment Decision in Tehran Stock Exchange Listed Companies [Volume 18, Issue 65, 2011, Pages 1-18]
  • Investment companies Study relation between selected ratios & measures in Investment Companies at Tehran Stock Exchange [Volume 18, Issue 65, 2011, Pages 19-40]
  • Iran's National Petrochemical Company. Factors Influencing the Aadoption of Extensible Financial Reporting Language in the National Iranian Petrochemical Company and Subsidiary Companies [Volume 18, Issue 66, 2011, Pages 81-94]
J
  • Job satisfaction A Survey of the Affection of Financial and non Financial Factors in Performance Assessment of Job Satisfaction in the View Point of Personnel of Accepted Companies in the Iranian Stock Exchange [Volume 18, Issue 63, 2011, Pages 1-20]
K
  • Keywords: Cost driver Cost Driver Determination in Activity Based Costing Systems Using Data Mining Process and Factor Analysis Methods [Volume 18, Issue 63, 2011, Pages 21-38]
L
  • Logistic regression Analysis. Usefulness of Capital Structure and its change for achieving financial strategies of companies in the Tehran Stock Exchange [Volume 18, Issue 64, 2011, Pages 73-90]
  • Logistics Regression The effect of Characteristics of Board of Director on Reporting of Independent Auditors and Accepting Companies which Was Accepted in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 95-112]
M
  • Management forecast Error An Investigation of Relationship between Management Forecast Error with Abnormal Rate of Return and Systematic Risk at Tehran Stock Exchange [Volume 18, Issue 66, 2011, Pages 53-68]
  • Management Forecast Precision An Investigation of Relationship between Management Forecast Error with Abnormal Rate of Return and Systematic Risk at Tehran Stock Exchange [Volume 18, Issue 66, 2011, Pages 53-68]
  • Market-based Variables Dividend Drivers: Market Signals [Volume 18, Issue 63, 2011, Pages 36-69]
  • Modified audit report Comparison to woo independent auditors and financial variables in predicting bankruptcy [Volume 18, Issue 65, 2011, Pages 63-78]
O
  • Operating Cash Flows The Differential Persistence of Accrual and Cash Flow Components of Earnings and Predicting of Future Profitability [Volume 18, Issue 63, 2011, Pages 81-94]
P
  • Performance Assessment Processes Fairness A Survey of the Affection of Financial and non Financial Factors in Performance Assessment of Job Satisfaction in the View Point of Personnel of Accepted Companies in the Iranian Stock Exchange [Volume 18, Issue 63, 2011, Pages 1-20]
  • Performance Evaluation Ratios Study relation between selected ratios & measures in Investment Companies at Tehran Stock Exchange [Volume 18, Issue 65, 2011, Pages 19-40]
  • Performance measures Study relation between selected ratios & measures in Investment Companies at Tehran Stock Exchange [Volume 18, Issue 65, 2011, Pages 19-40]
  • Portfolio optimization Active Portfolio Management Modeling with VaR and Genetic Algorithms [Volume 18, Issue 64, 2011, Pages 19-34]
  • President Dual The effect of Characteristics of Board of Director on Reporting of Independent Auditors and Accepting Companies which Was Accepted in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 95-112]
  • Profitability The Differential Persistence of Accrual and Cash Flow Components of Earnings and Predicting of Future Profitability [Volume 18, Issue 63, 2011, Pages 81-94]
  • Profitability. An Investigation of theInfluence of Key Financial and Economic Indicators on Profitability (Evidence from Stock Exchange Organization of Tehran) [Volume 18, Issue 66, 2011, Pages 1-14]
  • Profit prediction Setting the priority of the factors influencing the amount of accuracy of profit prediction of accepted companies in Tehran Stock Exchange in the time of capital growth [Volume 18, Issue 65, 2011, Pages 41-62]
Q
R
  • Ranking Provide a New Model in the Ranking and Corporate Financial Assessment (Basic Metals Industry Case Study in Tehran Stock Exchange) [Volume 18, Issue 66, 2011, Pages 41-52]
  • Return on assets The Differential Persistence of Accrual and Cash Flow Components of Earnings and Predicting of Future Profitability [Volume 18, Issue 63, 2011, Pages 81-94]
  • Revenue Growth The Investigation Relation between Revenue Growth Sustained earnings with, Earnings response coefficients [Volume 18, Issue 64, 2011, Pages 113-128]
  • Role Proportion of outside Directors The effect of Characteristics of Board of Director on Reporting of Independent Auditors and Accepting Companies which Was Accepted in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 95-112]
S
  • Sensitivity Analysis Sensitivity Analysis of Ranking the Factors Influencing the Investment Decision in Tehran Stock Exchange Listed Companies [Volume 18, Issue 65, 2011, Pages 1-18]
  • Significant reaction. Market Reaction to Substantial Deviations from Dividend Trends [Volume 18, Issue 66, 2011, Pages 29-40]
  • Stock Return The effect of Income smoothing on firm's information uncertainty, stock returns and cost of equity [Volume 18, Issue 64, 2011, Pages 91-112]
  • Stock Return The Information Content of Quarterly Earnings Announcements [Volume 18, Issue 65, 2011, Pages 115-130]
  • Stock Returns Conservatism and information content of financial statements items [Volume 18, Issue 64, 2011, Pages 57-72]
  • Substantial deviations Market Reaction to Substantial Deviations from Dividend Trends [Volume 18, Issue 66, 2011, Pages 29-40]
T
  • Tehran Stock Exchange Sensitivity Analysis of Ranking the Factors Influencing the Investment Decision in Tehran Stock Exchange Listed Companies [Volume 18, Issue 65, 2011, Pages 1-18]
  • Tehran Stock Exchange(TSE) Assessing the Relationship between Conservatism and Unexpected Accruals in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 113-128]
  • The cumulative abnormal return (Surplus) Market Reaction to Substantial Deviations from Dividend Trends [Volume 18, Issue 66, 2011, Pages 29-40]
  • TOPSIS. Provide a New Model in the Ranking and Corporate Financial Assessment (Basic Metals Industry Case Study in Tehran Stock Exchange) [Volume 18, Issue 66, 2011, Pages 41-52]
  • Total accruals smoothing The effect of Income smoothing on firm's information uncertainty, stock returns and cost of equity [Volume 18, Issue 64, 2011, Pages 91-112]
  • Trading volume The Information Content of Quarterly Earnings Announcements [Volume 18, Issue 65, 2011, Pages 115-130]
  • Trust Managers A Survey of the Affection of Financial and non Financial Factors in Performance Assessment of Job Satisfaction in the View Point of Personnel of Accepted Companies in the Iranian Stock Exchange [Volume 18, Issue 63, 2011, Pages 1-20]
  • Type of the industry Setting the priority of the factors influencing the amount of accuracy of profit prediction of accepted companies in Tehran Stock Exchange in the time of capital growth [Volume 18, Issue 65, 2011, Pages 41-62]
U
  • Unexpected Accruals Assessing the Relationship between Conservatism and Unexpected Accruals in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 113-128]
V
  • Value at Risk Active Portfolio Management Modeling with VaR and Genetic Algorithms [Volume 18, Issue 64, 2011, Pages 19-34]