Accounting and Auditing Review

Accounting and Auditing Review

Keyword Index
A
  • Abnormal Accruals Earnings Quality; Bankruptcy Risk and Future Cash Flows [Volume 20, Issue 1, 2013, Pages 93-112]
  • Abnormal Returns The Compare of Excess Returns of Portfolio Based on Traditional Accruals and Percent Accruals [Volume 20, Issue 3, 2013, Pages 101-123]
  • Accounting Analyzing Persepolis Fortification Tablets with Focusing on Accounting and Bookkeeping Methods [Volume 20, Issue 4, 2013, Pages 113-134]
  • Accounting Conservatism An Empirical Study of the Relationship between Investment-Cash Flow Sensitivity and Accounting Conservatism (Efficient Contracting View or Distortion of Information Systems View?) [Volume 20, Issue 3, 2013, Pages 59-84]
  • Accrual-based Earnings Management The Impact of Disclosure Quality on the Various Earnings Management [Volume 20, Issue 4, 2013, Pages 21-38]
  • Accruals Trade-off between Accrual-based Earnings Management and Real Activities Manipulation [Volume 20, Issue 4, 2013, Pages 39-60]
  • Adequacy of Disclosure Relationship between Disclosure Quality (Including Reliability and Timeliness) on Stock Value of Companies Listed on the Tehran Exchange [Volume 20, Issue 2, 2013, Pages 133-147]
  • Agency theory The Effect of Free Cash Flow Agency Problem on Value Relevance of Earnings and Book value [Volume 20, Issue 1, 2013, Pages 35-52]
  • Agency theory The Relation among Growth Opportunities in Valuation of Free Cash Flow [Volume 20, Issue 1, 2013, Pages 113-132]
  • Aggregate Level of Earnings Management The Impact of Disclosure Quality on the Various Earnings Management [Volume 20, Issue 4, 2013, Pages 21-38]
  • Alternative Assets Investigation the Effect of Stock’s Alternative Assets Fluctuations on the Stock Price Index [Volume 20, Issue 1, 2013, Pages 53-76]
  • Ant Colony System Earnings Quality; Bankruptcy Risk and Future Cash Flows [Volume 20, Issue 1, 2013, Pages 93-112]
  • ARIMA method EPS Modeling and Prediction of Listed Companies in Tehran Stock Exchange with GMDH Neural Network Approach [Volume 20, Issue 1, 2013, Pages 1-18]
  • Associated Groups with the Profession Form and Substance and Their Gap in Accounting [Volume 20, Issue 3, 2013, Pages 27-46]
  • Asymmetric Sensitivity Asymmetric Cash Flow Sensitivity of Cash Holdings [Volume 20, Issue 4, 2013, Pages 61-76]
  • Audit Expectation Gap Evaluating the Effect of the Judgmental Approaches of Language in Reducing Audit Expectation Gap [Volume 20, Issue 3, 2013, Pages 123-144]
  • Auditing Evaluating the Effect of the Judgmental Approaches of Language in Reducing Audit Expectation Gap [Volume 20, Issue 3, 2013, Pages 123-144]
  • Auditor Independence The Relationship between Audit Quality and Investment Efficiency [Volume 20, Issue 2, 2013, Pages 19-42]
  • Auditor Industry Specialization The Relationship between Audit Quality and Investment Efficiency [Volume 20, Issue 2, 2013, Pages 19-42]
  • Auditor report Evaluating the Effect of the Judgmental Approaches of Language in Reducing Audit Expectation Gap [Volume 20, Issue 3, 2013, Pages 123-144]
  • Auditor Reputation The Relationship between Audit Quality and Investment Efficiency [Volume 20, Issue 2, 2013, Pages 19-42]
  • Auditor Rotation The Effects of Auditor’s Characteristics on the Financial Restatement [Volume 20, Issue 3, 2013, Pages 85-100]
  • Auditor Size The Effects of Auditor’s Characteristics on the Financial Restatement [Volume 20, Issue 3, 2013, Pages 85-100]
  • Auditor Tenure The Relationship between Audit Quality and Investment Efficiency [Volume 20, Issue 2, 2013, Pages 19-42]
  • Audit Quality The Effect of Audit Quality on Future Stock Returns of Listed Companies in Tehran Stock Exchange [Volume 20, Issue 4, 2013, Pages 1-20]
B
  • Business Cycle Review of Earnings Quality over the Business Cycle [Volume 20, Issue 4, 2013, Pages 93-112]
C
  • Capital structure Factors Explaining Debt Capacity in Tehran Stock Exchange (TSE) Listed Companies [Volume 20, Issue 2, 2013, Pages 43-64]
  • Capital structure Reviewing Influential Factors on Capital Structure of Firms Listed in Tehran Security Exchange with Emphases on Production Market Competition [Volume 20, Issue 3, 2013, Pages 1-26]
  • Cash Distribution Relationship between Cash Distribution, Size and Error Prediction of Future Cash Flows [Volume 20, Issue 1, 2013, Pages 77-92]
  • Cash Flow Asymmetric Cash Flow Sensitivity of Cash Holdings [Volume 20, Issue 4, 2013, Pages 61-76]
  • Cash Holdings Asymmetric Cash Flow Sensitivity of Cash Holdings [Volume 20, Issue 4, 2013, Pages 61-76]
  • Charitou Bankruptcy Probability Model Earnings Quality; Bankruptcy Risk and Future Cash Flows [Volume 20, Issue 1, 2013, Pages 93-112]
D
  • Debt Ratio Factors Explaining Debt Capacity in Tehran Stock Exchange (TSE) Listed Companies [Volume 20, Issue 2, 2013, Pages 43-64]
  • De- swelling Relationship between Disclosure Quality (Including Reliability and Timeliness) on Stock Value of Companies Listed on the Tehran Exchange [Volume 20, Issue 2, 2013, Pages 133-147]
  • Disclosure Quality The Impact of Disclosure Quality on the Various Earnings Management [Volume 20, Issue 4, 2013, Pages 21-38]
  • Discretionary accruals Relationship between Related Party Transactions and Earnings Management [Volume 20, Issue 4, 2013, Pages 77-92]
  • Distortion of Information Systems View An Empirical Study of the Relationship between Investment-Cash Flow Sensitivity and Accounting Conservatism (Efficient Contracting View or Distortion of Information Systems View?) [Volume 20, Issue 3, 2013, Pages 59-84]
E
  • Earning management Relationship between Related Party Transactions and Earnings Management [Volume 20, Issue 4, 2013, Pages 77-92]
  • Earning Persistence Review of Earnings Quality over the Business Cycle [Volume 20, Issue 4, 2013, Pages 93-112]
  • Earnings and Book Value The Effect of Free Cash Flow Agency Problem on Value Relevance of Earnings and Book value [Volume 20, Issue 1, 2013, Pages 35-52]
  • Earnings management رMarket Information about Firms’ Fundamentals and Earnings Management: Evidence from Companies Listed on the Tehran Stock Exchange (TSE) [Volume 20, Issue 1, 2013, Pages 19-34]
  • Earnings management Trade-off between Accrual-based Earnings Management and Real Activities Manipulation [Volume 20, Issue 4, 2013, Pages 39-60]
  • Earnings Quality رMarket Information about Firms’ Fundamentals and Earnings Management: Evidence from Companies Listed on the Tehran Stock Exchange (TSE) [Volume 20, Issue 1, 2013, Pages 19-34]
  • Earnings Quality Earnings Quality; Bankruptcy Risk and Future Cash Flows [Volume 20, Issue 1, 2013, Pages 93-112]
  • Earnings Quality The Relationship between Earnings Quality and Stock Return, Intermediation of Institutional Ownership in Enlisted Companies in Tehran Stock Exchange [Volume 20, Issue 2, 2013, Pages 65-86]
  • Economic Value Added The Effect of Information Content of Economic Value-Added and Traditional Criteria on Firms’ Markets Value Added [Volume 20, Issue 2, 2013, Pages 1-18]
  • Efficient Contracting View An Empirical Study of the Relationship between Investment-Cash Flow Sensitivity and Accounting Conservatism (Efficient Contracting View or Distortion of Information Systems View?) [Volume 20, Issue 3, 2013, Pages 59-84]
  • Equation Accounting Analyzing Persepolis Fortification Tablets with Focusing on Accounting and Bookkeeping Methods [Volume 20, Issue 4, 2013, Pages 113-134]
  • ERC Review of Earnings Quality over the Business Cycle [Volume 20, Issue 4, 2013, Pages 93-112]
  • Expectations Gap Form and Substance and Their Gap in Accounting [Volume 20, Issue 3, 2013, Pages 27-46]
F
  • Financial ratios EPS Modeling and Prediction of Listed Companies in Tehran Stock Exchange with GMDH Neural Network Approach [Volume 20, Issue 1, 2013, Pages 1-18]
  • Financial Restatement The Effects of Auditor’s Characteristics on the Financial Restatement [Volume 20, Issue 3, 2013, Pages 85-100]
  • Firm Relationship between Cash Distribution, Size and Error Prediction of Future Cash Flows [Volume 20, Issue 1, 2013, Pages 77-92]
  • Form and Substance Form and Substance and Their Gap in Accounting [Volume 20, Issue 3, 2013, Pages 27-46]
  • Free Cash Flow The Effect of Free Cash Flow Agency Problem on Value Relevance of Earnings and Book value [Volume 20, Issue 1, 2013, Pages 35-52]
  • Free Cash Flow The Relation among Growth Opportunities in Valuation of Free Cash Flow [Volume 20, Issue 1, 2013, Pages 113-132]
  • Free Cash Flow Forecast Error Relationship between Cash Distribution, Size and Error Prediction of Future Cash Flows [Volume 20, Issue 1, 2013, Pages 77-92]
  • Future Stock Return The Effect of Audit Quality on Future Stock Returns of Listed Companies in Tehran Stock Exchange [Volume 20, Issue 4, 2013, Pages 1-20]
G
  • GMDH Neural Network EPS Modeling and Prediction of Listed Companies in Tehran Stock Exchange with GMDH Neural Network Approach [Volume 20, Issue 1, 2013, Pages 1-18]
I
  • Ilami Achaemenian Analyzing Persepolis Fortification Tablets with Focusing on Accounting and Bookkeeping Methods [Volume 20, Issue 4, 2013, Pages 113-134]
  • Incremental Information Content The Effect of Information Content of Economic Value-Added and Traditional Criteria on Firms’ Markets Value Added [Volume 20, Issue 2, 2013, Pages 1-18]
  • Information Asymmetry The Effect of Audit Quality on Future Stock Returns of Listed Companies in Tehran Stock Exchange [Volume 20, Issue 4, 2013, Pages 1-20]
  • Information Asymmetry The Impact of Disclosure Quality on the Various Earnings Management [Volume 20, Issue 4, 2013, Pages 21-38]
  • Information quality The Effect of Audit Quality on Future Stock Returns of Listed Companies in Tehran Stock Exchange [Volume 20, Issue 4, 2013, Pages 1-20]
  • Institutional Ownership The Relationship between Earnings Quality and Stock Return, Intermediation of Institutional Ownership in Enlisted Companies in Tehran Stock Exchange [Volume 20, Issue 2, 2013, Pages 65-86]
  • Investment-Cash Flow Sensitivity An Empirical Study of the Relationship between Investment-Cash Flow Sensitivity and Accounting Conservatism (Efficient Contracting View or Distortion of Information Systems View?) [Volume 20, Issue 3, 2013, Pages 59-84]
  • Investment Efficiency The Relationship between Audit Quality and Investment Efficiency [Volume 20, Issue 2, 2013, Pages 19-42]
L
  • Language Vividness Evaluating the Effect of the Judgmental Approaches of Language in Reducing Audit Expectation Gap [Volume 20, Issue 3, 2013, Pages 123-144]
M
  • Market value added The Effect of Information Content of Economic Value-Added and Traditional Criteria on Firms’ Markets Value Added [Volume 20, Issue 2, 2013, Pages 1-18]
N
  • Net Operating Working Capital The Relationship between Additional Working Capital and Stock’s Excess Return in Tehran Stock Exchange Accepted Companies [Volume 20, Issue 2, 2013, Pages 109-132]
O
  • Operating Cash Flow Forecast Error Relationship between Cash Distribution, Size and Error Prediction of Future Cash Flows [Volume 20, Issue 1, 2013, Pages 77-92]
  • Operating Cash Flows Earnings Quality; Bankruptcy Risk and Future Cash Flows [Volume 20, Issue 1, 2013, Pages 93-112]
  • Operation Cash Flows رMarket Information about Firms’ Fundamentals and Earnings Management: Evidence from Companies Listed on the Tehran Stock Exchange (TSE) [Volume 20, Issue 1, 2013, Pages 19-34]
P
  • Percent Accruals The Compare of Excess Returns of Portfolio Based on Traditional Accruals and Percent Accruals [Volume 20, Issue 3, 2013, Pages 101-123]
  • Persepolis Fortification Tablets Analyzing Persepolis Fortification Tablets with Focusing on Accounting and Bookkeeping Methods [Volume 20, Issue 4, 2013, Pages 113-134]
  • Persistence of Earning The Relationship between Earnings Quality and Stock Return, Intermediation of Institutional Ownership in Enlisted Companies in Tehran Stock Exchange [Volume 20, Issue 2, 2013, Pages 65-86]
  • Portfolio Relationship between Disclosure Quality (Including Reliability and Timeliness) on Stock Value of Companies Listed on the Tehran Exchange [Volume 20, Issue 2, 2013, Pages 133-147]
  • Portfolio theory Investigation the Effect of Stock’s Alternative Assets Fluctuations on the Stock Price Index [Volume 20, Issue 1, 2013, Pages 53-76]
  • Product market competition Reviewing Influential Factors on Capital Structure of Firms Listed in Tehran Security Exchange with Emphases on Production Market Competition [Volume 20, Issue 3, 2013, Pages 1-26]
  • Profits of Per Share EPS Modeling and Prediction of Listed Companies in Tehran Stock Exchange with GMDH Neural Network Approach [Volume 20, Issue 1, 2013, Pages 1-18]
R
  • Real Activities Manipulation Trade-off between Accrual-based Earnings Management and Real Activities Manipulation [Volume 20, Issue 4, 2013, Pages 39-60]
  • Real Earnings Management The Impact of Disclosure Quality on the Various Earnings Management [Volume 20, Issue 4, 2013, Pages 21-38]
  • Related Party Transactions Relationship between Related Party Transactions and Earnings Management [Volume 20, Issue 4, 2013, Pages 77-92]
  • Relative Information Content The Effect of Information Content of Economic Value-Added and Traditional Criteria on Firms’ Markets Value Added [Volume 20, Issue 2, 2013, Pages 1-18]
  • Representational Faithfulness of Earning The Relationship between Earnings Quality and Stock Return, Intermediation of Institutional Ownership in Enlisted Companies in Tehran Stock Exchange [Volume 20, Issue 2, 2013, Pages 65-86]
  • Representational Timeliness of Earning The Relationship between Earnings Quality and Stock Return, Intermediation of Institutional Ownership in Enlisted Companies in Tehran Stock Exchange [Volume 20, Issue 2, 2013, Pages 65-86]
S
  • Static Model Reviewing Influential Factors on Capital Structure of Firms Listed in Tehran Security Exchange with Emphases on Production Market Competition [Volume 20, Issue 3, 2013, Pages 1-26]
  • Stockholders Equity Return رMarket Information about Firms’ Fundamentals and Earnings Management: Evidence from Companies Listed on the Tehran Stock Exchange (TSE) [Volume 20, Issue 1, 2013, Pages 19-34]
  • Stock price index Investigation the Effect of Stock’s Alternative Assets Fluctuations on the Stock Price Index [Volume 20, Issue 1, 2013, Pages 53-76]
  • Stock Return The Relationship between Earnings Quality and Stock Return, Intermediation of Institutional Ownership in Enlisted Companies in Tehran Stock Exchange [Volume 20, Issue 2, 2013, Pages 65-86]
  • Stock’s Excess Return The Relationship between Additional Working Capital and Stock’s Excess Return in Tehran Stock Exchange Accepted Companies [Volume 20, Issue 2, 2013, Pages 109-132]
  • Substance over Form Form and Substance and Their Gap in Accounting [Volume 20, Issue 3, 2013, Pages 27-46]
T
  • Tehran Security Exchange Reviewing Influential Factors on Capital Structure of Firms Listed in Tehran Security Exchange with Emphases on Production Market Competition [Volume 20, Issue 3, 2013, Pages 1-26]
  • Title of Accounts Analyzing Persepolis Fortification Tablets with Focusing on Accounting and Bookkeeping Methods [Volume 20, Issue 4, 2013, Pages 113-134]
  • Traditional Accruals The Compare of Excess Returns of Portfolio Based on Traditional Accruals and Percent Accruals [Volume 20, Issue 3, 2013, Pages 101-123]
  • Type of Auditor’s Report The Effects of Auditor’s Characteristics on the Financial Restatement [Volume 20, Issue 3, 2013, Pages 85-100]
V
  • Vector Auto-Regression Investigation the Effect of Stock’s Alternative Assets Fluctuations on the Stock Price Index [Volume 20, Issue 1, 2013, Pages 53-76]