Keyword Index

A

  • Abnormal Accruals The Impact of Abnormal Accruals on Auditor Reporting [Volume 19, Issue 4, 2012, Pages 33-50]
  • Abnormal Cash Flow An Investigation of Relationship between Free Cash Flow and Real Earnings Management in Iranian listed Companies [Volume 19, Issue 4, 2012, Pages 63-78]
  • Abnormal Discretionary Costs The Examination of Effect of Abnormal Discretionary Costs on Stock Liquidity of Companies Listed in Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 51-62]
  • Abnormal Discretionary Expenditure An Investigation of Relationship between Free Cash Flow and Real Earnings Management in Iranian listed Companies [Volume 19, Issue 4, 2012, Pages 63-78]
  • Abnormal Production An Investigation of Relationship between Free Cash Flow and Real Earnings Management in Iranian listed Companies [Volume 19, Issue 4, 2012, Pages 63-78]
  • Accounting Evaluating the Effects of Language Judgmental and Cognitive Approaches in Accounting Narratives [Volume 19, Issue 2, 2012, Pages 47-72]
  • Accounting Conservatism The Relationship of Accounting Conservatism and Investment Decisions of Managers [Volume 19, Issue 67, 2012, Pages 91-104]
  • Accounting Education Investigation of Accounting Education System Efficiency in Iranian Universities [Volume 19, Issue 67, 2012, Pages 119-142]
  • Accounting Variable An Investigation on the Usefulness of Accounting Variables in Measuring Abnormal Return of stock in event Studies [Volume 19, Issue 4, 2012, Pages 79-100]
  • Activity Based Costing A Comparative Evaluation of the Usefulness of the Activity Based Costing (ABC) and Traditional Costing Information in E-Banking [Volume 19, Issue 3, 2012, Pages 119-138]
  • Agency Costs The Effect of Agency Costs and Financial Reporting Quality on Investment Risk at Companies Listed in TSE [Volume 19, Issue 3, 2012, Pages 21-42]
  • Agency Problems Agency Problems and Audit Fees Further Tests of the Free Cash Flow Hypothesis [Volume 19, Issue 2, 2012, Pages 97-122]
  • Agriculture Bank A Comparative Evaluation of the Usefulness of the Activity Based Costing (ABC) and Traditional Costing Information in E-Banking [Volume 19, Issue 3, 2012, Pages 119-138]
  • Asymmetry in the Recognition The Relationship of Accounting Conservatism and Investment Decisions of Managers [Volume 19, Issue 67, 2012, Pages 91-104]
  • ATO Conditional and Unconditional Persistence of RNOA and Its Dupont Components [Volume 19, Issue 67, 2012, Pages 105-118]
  • Audit fees Agency Problems and Audit Fees Further Tests of the Free Cash Flow Hypothesis [Volume 19, Issue 2, 2012, Pages 97-122]
  • Audit Opinion The Impact of Abnormal Accruals on Auditor Reporting [Volume 19, Issue 4, 2012, Pages 33-50]
  • Auditor Expertise Audit Firm Tenure and Earnings Forecasts Accuracy: Evidence from Firms Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 61-78]
  • Auditor Independence Audit Firm Tenure and Earnings Forecasts Accuracy: Evidence from Firms Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 61-78]
  • Auditor Tenure Audit Firm Tenure and Earnings Forecasts Accuracy: Evidence from Firms Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 61-78]
  • Audit report Effectiveness of Manager’s Performance on Independent Auditor’s Opinion in Listed Companies of Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 1-14]

B

  • Big Auditors The Impact of Abnormal Accruals on Auditor Reporting [Volume 19, Issue 4, 2012, Pages 33-50]

C

  • Capital structure The Investigation of Impact of Capital Structure, Ownership Structure and Firm Size on Conservatism [Volume 19, Issue 67, 2012, Pages 1-14]
  • Capital structure The Investigation of the Effect of some Corporate Governance Attributes on Capital Structure Decisions for Corporation Listed in Tehran Stock Exchange [Volume 19, Issue 2, 2012, Pages 123-136]
  • Commenting on the Continued Activity Auditor's Cognitive Style, Information Load and Judgment Quality in Going Concern [Volume 19, Issue 2, 2012, Pages 73-96]
  • Company Performance The Relationship between the Value Added Intellectual Capital and the Financial, Economic and Stock Market Performance of Companies Listed in the Stock Exchange of Iran [Volume 19, Issue 4, 2012, Pages 15-32]
  • Conditional and Unconditional Persistence Conditional and Unconditional Persistence of RNOA and Its Dupont Components [Volume 19, Issue 67, 2012, Pages 105-118]
  • Conservatism The Investigation of Impact of Capital Structure, Ownership Structure and Firm Size on Conservatism [Volume 19, Issue 67, 2012, Pages 1-14]
  • Conservatism Conservatism and Reduce Stock Price Crash Risk [Volume 19, Issue 3, 2012, Pages 99-118]
  • Content analyses Assessment of the Quantitative and Nature of Social and Environmental Information Disclosure in Iran [Volume 19, Issue 3, 2012, Pages 43-60]
  • Corporate governance A Survey of the Relationship between Corporate Governance with Created Shareholder Value (CSV) and Economic Value Added (EVA) [Volume 19, Issue 2, 2012, Pages 1-16]
  • Corporate governance The Investigation of the Effect of some Corporate Governance Attributes on Capital Structure Decisions for Corporation Listed in Tehran Stock Exchange [Volume 19, Issue 2, 2012, Pages 123-136]
  • Cost Behavior The Impact of Managers’ Deliberate Decisions on Costs’ Stickiness [Volume 19, Issue 67, 2012, Pages 73-90]
  • Cost stickiness The Impact of Managers’ Deliberate Decisions on Costs’ Stickiness [Volume 19, Issue 67, 2012, Pages 73-90]
  • Current Performance Investigating the Effects of Disclosure Quality on the Current and Future Performance of the Companies Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 1-20]

D

  • Data Envelopment Analysis (DEA) Investigation of Accounting Education System Efficiency in Iranian Universities [Volume 19, Issue 67, 2012, Pages 119-142]
  • Data Envelopment Analysis (DEA) A Comparative Evaluation of the Usefulness of the Activity Based Costing (ABC) and Traditional Costing Information in E-Banking [Volume 19, Issue 3, 2012, Pages 119-138]
  • Decision Tree. Earnings Management Prediction Using Neural Networks and Decision Tree in TSE [Volume 19, Issue 2, 2012, Pages 31-46]
  • Disclosure Quality Investigating the Effects of Disclosure Quality on the Current and Future Performance of the Companies Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 1-20]
  • Discretionary Accrual Quality The Effect of Agency Costs and Financial Reporting Quality on Investment Risk at Companies Listed in TSE [Volume 19, Issue 3, 2012, Pages 21-42]

E

  • Earnings management Earnings Management Prediction Using Neural Networks and Decision Tree in TSE [Volume 19, Issue 2, 2012, Pages 31-46]
  • Earnings management The Impact of Abnormal Accruals on Auditor Reporting [Volume 19, Issue 4, 2012, Pages 33-50]
  • Earnings management The Examination of Effect of Abnormal Discretionary Costs on Stock Liquidity of Companies Listed in Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 51-62]
  • Economic Value Added A Survey of the Relationship between Corporate Governance with Created Shareholder Value (CSV) and Economic Value Added (EVA) [Volume 19, Issue 2, 2012, Pages 1-16]
  • Efficiency Investigation of Accounting Education System Efficiency in Iranian Universities [Volume 19, Issue 67, 2012, Pages 119-142]
  • Electronic banking A Comparative Evaluation of the Usefulness of the Activity Based Costing (ABC) and Traditional Costing Information in E-Banking [Volume 19, Issue 3, 2012, Pages 119-138]
  • Event study An Investigation on the Usefulness of Accounting Variables in Measuring Abnormal Return of stock in event Studies [Volume 19, Issue 4, 2012, Pages 79-100]

F

  • Financial Leverage Investigating the Effects of Disclosure Quality on the Current and Future Performance of the Companies Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 1-20]
  • Financial reporting quality The Effect of Agency Costs and Financial Reporting Quality on Investment Risk at Companies Listed in TSE [Volume 19, Issue 3, 2012, Pages 21-42]
  • Financial Statements. An Investigation of Effect of Disclosure Informational Noise on Risk and Return in Tehran Stock Exchange [Volume 19, Issue 67, 2012, Pages 31-54]
  • Firm Size. The Investigation of Impact of Capital Structure, Ownership Structure and Firm Size on Conservatism [Volume 19, Issue 67, 2012, Pages 1-14]
  • Firm Value The Relationship between the Value Added Intellectual Capital and the Financial, Economic and Stock Market Performance of Companies Listed in the Stock Exchange of Iran [Volume 19, Issue 4, 2012, Pages 15-32]
  • Free Cash Flow An Investigation of Relationship between Free Cash Flow and Real Earnings Management in Iranian listed Companies [Volume 19, Issue 4, 2012, Pages 63-78]
  • Free Cash Flow Hypothesis Agency Problems and Audit Fees Further Tests of the Free Cash Flow Hypothesis [Volume 19, Issue 2, 2012, Pages 97-122]
  • Future Performance Investigating the Effects of Disclosure Quality on the Current and Future Performance of the Companies Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 1-20]

H

  • Higher Education Investigation of Accounting Education System Efficiency in Iranian Universities [Volume 19, Issue 67, 2012, Pages 119-142]

I

  • Independent Auditor's Opinion Effectiveness of Manager’s Performance on Independent Auditor’s Opinion in Listed Companies of Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 1-14]
  • Information Asymmetry Conservatism and Reduce Stock Price Crash Risk [Volume 19, Issue 3, 2012, Pages 99-118]
  • Institutional Ownership The Investigation of Impact of Capital Structure, Ownership Structure and Firm Size on Conservatism [Volume 19, Issue 67, 2012, Pages 1-14]
  • Intellectual Capital The Impact of Intellectual Capital on Firms Market Value and Financial Performance [Volume 19, Issue 2, 2012, Pages 17-30]
  • Intellectual Capital The Relationship between the Value Added Intellectual Capital and the Financial, Economic and Stock Market Performance of Companies Listed in the Stock Exchange of Iran [Volume 19, Issue 4, 2012, Pages 15-32]
  • Inter-transaction Duration The Information Content of Inter-transaction Duration [Volume 19, Issue 67, 2012, Pages 15-30]
  • Investment Decisions of Managers The Relationship of Accounting Conservatism and Investment Decisions of Managers [Volume 19, Issue 67, 2012, Pages 91-104]
  • Investment Risk The Effect of Agency Costs and Financial Reporting Quality on Investment Risk at Companies Listed in TSE [Volume 19, Issue 3, 2012, Pages 21-42]
  • Investors' Judgmental and Cognitive Behaviors Evaluating the Effects of Language Judgmental and Cognitive Approaches in Accounting Narratives [Volume 19, Issue 2, 2012, Pages 47-72]
  • Iranian Accounting education. Investigation of Accounting Education System Efficiency in Iranian Universities [Volume 19, Issue 67, 2012, Pages 119-142]

L

  • Language Evaluating the Effects of Language Judgmental and Cognitive Approaches in Accounting Narratives [Volume 19, Issue 2, 2012, Pages 47-72]
  • Language Construe Evaluating the Effects of Language Judgmental and Cognitive Approaches in Accounting Narratives [Volume 19, Issue 2, 2012, Pages 47-72]
  • Language Tone Evaluating the Effects of Language Judgmental and Cognitive Approaches in Accounting Narratives [Volume 19, Issue 2, 2012, Pages 47-72]
  • Language Vividness Evaluating the Effects of Language Judgmental and Cognitive Approaches in Accounting Narratives [Volume 19, Issue 2, 2012, Pages 47-72]

M

  • Management Deliberate Decisions The Impact of Managers’ Deliberate Decisions on Costs’ Stickiness [Volume 19, Issue 67, 2012, Pages 73-90]
  • Management Earnings Forecast Accuracy Audit Firm Tenure and Earnings Forecasts Accuracy: Evidence from Firms Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 61-78]
  • Management Performance Index Effectiveness of Manager’s Performance on Independent Auditor’s Opinion in Listed Companies of Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 1-14]
  • Mandatory Disclosure. The Effects of Materiality Threshold and Managers' Voluntary Incentives on Disclosure of Information in the Financial Statement of Companies Listed in Tehran Stock Exchange [Volume 19, Issue 67, 2012, Pages 55-72]
  • Market efficiency The Analysis of Shares' Price predictability by Variance Ratio Tests and Random Walk Hypothesis in Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 101-118]
  • Market Microstructure The Information Content of Inter-transaction Duration [Volume 19, Issue 67, 2012, Pages 15-30]
  • Market Reaction. Conditional and Unconditional Persistence of RNOA and Its Dupont Components [Volume 19, Issue 67, 2012, Pages 105-118]
  • Market Value to Book Value Ratio The Relationship of Accounting Conservatism and Investment Decisions of Managers [Volume 19, Issue 67, 2012, Pages 91-104]
  • Market Value to Book Value Ratio. The Impact of Intellectual Capital on Firms Market Value and Financial Performance [Volume 19, Issue 2, 2012, Pages 17-30]
  • Materiality Threshold The Effects of Materiality Threshold and Managers' Voluntary Incentives on Disclosure of Information in the Financial Statement of Companies Listed in Tehran Stock Exchange [Volume 19, Issue 67, 2012, Pages 55-72]

N

  • Nature of Disclosure Assessment of the Quantitative and Nature of Social and Environmental Information Disclosure in Iran [Volume 19, Issue 3, 2012, Pages 43-60]
  • Neural Network Earnings Management Prediction Using Neural Networks and Decision Tree in TSE [Volume 19, Issue 2, 2012, Pages 31-46]
  • Noise of Information An Investigation of Effect of Disclosure Informational Noise on Risk and Return in Tehran Stock Exchange [Volume 19, Issue 67, 2012, Pages 31-54]
  • Non-Numerical Reporting Evaluating the Effects of Language Judgmental and Cognitive Approaches in Accounting Narratives [Volume 19, Issue 2, 2012, Pages 47-72]

O

  • Operating Cash Flows. The Relationship of Accounting Conservatism and Investment Decisions of Managers [Volume 19, Issue 67, 2012, Pages 91-104]
  • OPM Conditional and Unconditional Persistence of RNOA and Its Dupont Components [Volume 19, Issue 67, 2012, Pages 105-118]

P

  • Prior-Period Adjustments An Investigation of Effect of Disclosure Informational Noise on Risk and Return in Tehran Stock Exchange [Volume 19, Issue 67, 2012, Pages 31-54]

Q

  • Quantitative of Disclosure Assessment of the Quantitative and Nature of Social and Environmental Information Disclosure in Iran [Volume 19, Issue 3, 2012, Pages 43-60]

R

  • Random Walk Hypothesis The Analysis of Shares' Price predictability by Variance Ratio Tests and Random Walk Hypothesis in Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 101-118]
  • Rate of Return on Assets The Impact of Intellectual Capital on Firms Market Value and Financial Performance [Volume 19, Issue 2, 2012, Pages 17-30]
  • Real Earnings management An Investigation of Relationship between Free Cash Flow and Real Earnings Management in Iranian listed Companies [Volume 19, Issue 4, 2012, Pages 63-78]
  • Return An Investigation of Effect of Disclosure Informational Noise on Risk and Return in Tehran Stock Exchange [Volume 19, Issue 67, 2012, Pages 31-54]
  • RNOA Conditional and Unconditional Persistence of RNOA and Its Dupont Components [Volume 19, Issue 67, 2012, Pages 105-118]

S

  • Sales Forecasts. The Impact of Managers’ Deliberate Decisions on Costs’ Stickiness [Volume 19, Issue 67, 2012, Pages 73-90]
  • Shareholder Value Added A Survey of the Relationship between Corporate Governance with Created Shareholder Value (CSV) and Economic Value Added (EVA) [Volume 19, Issue 2, 2012, Pages 1-16]
  • Size Investigating the Effects of Disclosure Quality on the Current and Future Performance of the Companies Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 1-20]
  • Social and Environmental Disclosure Assessment of the Quantitative and Nature of Social and Environmental Information Disclosure in Iran [Volume 19, Issue 3, 2012, Pages 43-60]
  • Stock liquidity The Examination of Effect of Abnormal Discretionary Costs on Stock Liquidity of Companies Listed in Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 51-62]
  • Stock price Crash Risk Conservatism and Reduce Stock Price Crash Risk [Volume 19, Issue 3, 2012, Pages 99-118]
  • Subjective Cognitive Style. Auditor's Cognitive Style, Information Load and Judgment Quality in Going Concern [Volume 19, Issue 2, 2012, Pages 73-96]

T

  • Tehran Stock Exchange Market The Analysis of Shares' Price predictability by Variance Ratio Tests and Random Walk Hypothesis in Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 101-118]
  • Test Statistic An Investigation on the Usefulness of Accounting Variables in Measuring Abnormal Return of stock in event Studies [Volume 19, Issue 4, 2012, Pages 79-100]
  • Traditional Costing Systems A Comparative Evaluation of the Usefulness of the Activity Based Costing (ABC) and Traditional Costing Information in E-Banking [Volume 19, Issue 3, 2012, Pages 119-138]

V

  • Value Added The Relationship between the Value Added Intellectual Capital and the Financial, Economic and Stock Market Performance of Companies Listed in the Stock Exchange of Iran [Volume 19, Issue 4, 2012, Pages 15-32]
  • Value Added Intellectual Coefficient (VAIC) The Impact of Intellectual Capital on Firms Market Value and Financial Performance [Volume 19, Issue 2, 2012, Pages 17-30]
  • Variance Ratio Test The Analysis of Shares' Price predictability by Variance Ratio Tests and Random Walk Hypothesis in Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 101-118]
  • Vector Auto regression. The Information Content of Inter-transaction Duration [Volume 19, Issue 67, 2012, Pages 15-30]
  • Volume The Information Content of Inter-transaction Duration [Volume 19, Issue 67, 2012, Pages 15-30]
  • Voluntary disclosure The Effects of Materiality Threshold and Managers' Voluntary Incentives on Disclosure of Information in the Financial Statement of Companies Listed in Tehran Stock Exchange [Volume 19, Issue 67, 2012, Pages 55-72]