Author Index

A

  • Abdoli, Mohammad Reza An Empirical Study on the Impact of Culture on Audit–Detected Accounting Errors in Tehran Stock Exchange [Volume 2, Issue 5, 2015, Pages 1-16]
  • Abolhassantash, Fatemeh The Relationship between Corporate's Ranking Based on Financial and Non-Financial Indexes and Voluntary Disclosure Level [Volume 2, Issue 5, 2015, Pages 17-44]
  • Afzali Gorouh, Sina The Effects of an Environmental Management System on Intangible Assets and Corporate Value [Volume 2, Issue 5, 2015, Pages 45-70]
  • Alikhani, Zahra Explanatory Power of EPS in Cash Dividend with Attenuated Effects of Auditor's Report [Volume 2, Issue 6, 2015, Pages 1-28]
  • AliSufi, Hashem Tax Incentives for Earnings Management in Business Groups [Volume 2, Issue 7, 2015, Pages 83-110]
  • Alizadeh Talatapeh, Vahid Investigating the Impacts of the Level of Voluntary Disclosure on the Cost of Capital of the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 7, 2015, Pages 25-46]
  • Arabsalehi, Mehdi Analysis of the Impact of Operating Profit on GDP (the Case of Listed Companies on the Stock Exchange) [Volume 2, Issue 8, 2015, Pages 53-70]

B

  • Barzegari Khanagha, Jamal Perspective of the Financial Statements' Users on the Importance and Prevalence of Risk Factors of Financial Statement Fraud (Case Study: Yazd) [Volume 2, Issue 7, 2015, Pages 1-24]
  • Bozorgmehrian, Shahrokh An Assessment of Fama and French`s Five-factor Model to Forecast the Return of the Growth and Value Stock [Volume 2, Issue 8, 2015, Pages 35-52]

D

  • Dastgir, Mohsen The Relationship between CEO Overconfidence and Restated Financial Statements of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 7, 2015, Pages 47-66]
  • Dianati Dilami, Zahra The Impact of Intellectual Capital on Total Quality Management in Tehran Stock Market [Volume 2, Issue 7, 2015, Pages 67-82]
  • Didar, Hamze Explanatory Power of EPS in Cash Dividend with Attenuated Effects of Auditor's Report [Volume 2, Issue 6, 2015, Pages 1-28]

E

  • Ebrahimi, Fahime Investigating the Moderating Effect of Perceived Moral Intensity on Accountants’ Intentions of Internal Reporting Fraud [Volume 2, Issue 5, 2015, Pages 109-133]
  • Ebrahimi Kordlar, Ali Examining the Relationship between Earnings Quality and Trade Credit [Volume 2, Issue 8, 2015, Pages 1-14]

F

  • Fatahi Nafchi, Hasan Analysis of the Impact of Operating Profit on GDP (the Case of Listed Companies on the Stock Exchange) [Volume 2, Issue 8, 2015, Pages 53-70]

G

  • Googerdchian, Ahmad Investigating the Effect of Firm Growth on the Relationship between Discretionary Accruals and Firm Future Performance [Volume 2, Issue 6, 2015, Pages 93-110]

H

  • Hashemi, Seyed Abbas The Effect of Earnings Management on Costs Stickiness [Volume 2, Issue 8, 2015, Pages 93-108]
  • Hassas Yeganeh, Yahya The Relationship between Corporate's Ranking Based on Financial and Non-Financial Indexes and Voluntary Disclosure Level [Volume 2, Issue 5, 2015, Pages 17-44]
  • Hazbavi, Yasmine Effect of Behavioral Variables on Investment Decisions on the Basis of the Main Styles of Investing in Ahvaz Stock Exchange [Volume 2, Issue 6, 2015, Pages 73-92]
  • Hosseini, Hojat al-Islam Valmislemin Ali Studying Restricted and Unrestricted Investment Accounts in Islamic Accounting [Volume 2, Issue 8, 2015, Pages 71-92]

J

  • Jafarimanesh, Ibrahim Effect of International Institutional Factors and Earning Quality of Listed Banks in Tehran Exchange Market vis-a-vis other Countries [Volume 2, Issue 6, 2015, Pages 29-52]
  • Jamei, Reza An Empirical Study on the Impact of Culture on Audit–Detected Accounting Errors in Tehran Stock Exchange [Volume 2, Issue 5, 2015, Pages 1-16]

K

  • Kakaii Dehkordi, Mojtaba The Relationship between CEO Overconfidence and Restated Financial Statements of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 7, 2015, Pages 47-66]
  • Kakaii Dehkordi, Mojtaba Analysis of the Impact of Operating Profit on GDP (the Case of Listed Companies on the Stock Exchange) [Volume 2, Issue 8, 2015, Pages 53-70]
  • Karami, Gholamreza Studying Restricted and Unrestricted Investment Accounts in Islamic Accounting [Volume 2, Issue 8, 2015, Pages 71-92]
  • Khajavi, Shokrollah Investigating the Impacts of the Level of Voluntary Disclosure on the Cost of Capital of the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 7, 2015, Pages 25-46]
  • Khodadadi, Vali The Impact of Audit Quality on the Relationship between Free Cash Flows and Financial Reporting Quality [Volume 2, Issue 6, 2015, Pages 53-72]
  • Khodami Poor, Ahmad The Effects of an Environmental Management System on Intangible Assets and Corporate Value [Volume 2, Issue 5, 2015, Pages 45-70]
  • Khouri, Mehdi The Impact of Audit Quality on the Relationship between Free Cash Flows and Financial Reporting Quality [Volume 2, Issue 6, 2015, Pages 53-72]
  • Kordestani, Gholamreza The Impact of Earnings Management upon the Reaction of Market to the Extraordinary Gains [Volume 2, Issue 7, 2015, Pages 111-123]

M

  • Mahjoub, Mohammad Reza Effect of Accounting Financial Ratios on the Capital Adequacy Ratio of the Banking System in Iran [Volume 2, Issue 5, 2015, Pages 71-90]
  • Mansourian Nezamabad, Reza Effect of Accounting Financial Ratios on the Capital Adequacy Ratio of the Banking System in Iran [Volume 2, Issue 5, 2015, Pages 71-90]
  • Mehrani, Sasan Studying Measurement in Islamic Accounting, with Emphasis on Juridical Basis [Volume 2, Issue 5, 2015, Pages 91-108]
  • Mehrani, Sasan Studying Restricted and Unrestricted Investment Accounts in Islamic Accounting [Volume 2, Issue 8, 2015, Pages 71-92]
  • Mohammadi, Jeiran Effect of Behavioral Variables on Investment Decisions on the Basis of the Main Styles of Investing in Ahvaz Stock Exchange [Volume 2, Issue 6, 2015, Pages 73-92]
  • Mohammadpour, Naeimeh Tax Incentives for Earnings Management in Business Groups [Volume 2, Issue 7, 2015, Pages 83-110]
  • Mosavi Bioki, Fatemeh Sadat Perspective of the Financial Statements' Users on the Importance and Prevalence of Risk Factors of Financial Statement Fraud (Case Study: Yazd) [Volume 2, Issue 7, 2015, Pages 1-24]

N

  • Namazi, Mohammad Investigating the Moderating Effect of Perceived Moral Intensity on Accountants’ Intentions of Internal Reporting Fraud [Volume 2, Issue 5, 2015, Pages 109-133]
  • Nasirlou, Saber The Impact of Earnings Management upon the Reaction of Market to the Extraordinary Gains [Volume 2, Issue 7, 2015, Pages 111-123]
  • Nazemi Ardakani, Mahdi The Effect of Corporate Governance Mechanism and Conservativeness on Power of Bankruptcy Prediction Models [Volume 2, Issue 6, 2015, Pages 111-126]
  • Nejati, Ali The Effect of Earnings Management on Costs Stickiness [Volume 2, Issue 8, 2015, Pages 93-108]
  • Norouzi, Sima The Impact of Audit Quality on the Relationship between Free Cash Flows and Financial Reporting Quality [Volume 2, Issue 6, 2015, Pages 53-72]

P

  • Piri, Parviz Explanatory Power of EPS in Cash Dividend with Attenuated Effects of Auditor's Report [Volume 2, Issue 6, 2015, Pages 1-28]
  • Pourfakhrian, Parvin Investigating the Effect of Firm Growth on the Relationship between Discretionary Accruals and Firm Future Performance [Volume 2, Issue 6, 2015, Pages 93-110]

R

  • Rahimian, Nezamoddin Effect of Accounting Financial Ratios on the Capital Adequacy Ratio of the Banking System in Iran [Volume 2, Issue 5, 2015, Pages 71-90]
  • Ramrouz, Alireza Studying Measurement in Islamic Accounting, with Emphasis on Juridical Basis [Volume 2, Issue 5, 2015, Pages 91-108]
  • Ramrouz, Alireza Studying Restricted and Unrestricted Investment Accounts in Islamic Accounting [Volume 2, Issue 8, 2015, Pages 71-92]
  • Rashidi Baghi, Mohsen The Impact of Audit Quality on the Relationship between Free Cash Flows and Financial Reporting Quality [Volume 2, Issue 6, 2015, Pages 53-72]

S

  • Saghafi, Ali Effect of International Institutional Factors and Earning Quality of Listed Banks in Tehran Exchange Market vis-a-vis other Countries [Volume 2, Issue 6, 2015, Pages 29-52]
  • Salehi, Allahkaram An Assessment of Fama and French`s Five-factor Model to Forecast the Return of the Growth and Value Stock [Volume 2, Issue 8, 2015, Pages 35-52]
  • Salehi, Borzoo An Assessment of Fama and French`s Five-factor Model to Forecast the Return of the Growth and Value Stock [Volume 2, Issue 8, 2015, Pages 35-52]
  • Shakour, Ahmad Reza The Impact of Intellectual Capital on Total Quality Management in Tehran Stock Market [Volume 2, Issue 7, 2015, Pages 67-82]
  • Sinaei, Hasan Ali Effect of Behavioral Variables on Investment Decisions on the Basis of the Main Styles of Investing in Ahvaz Stock Exchange [Volume 2, Issue 6, 2015, Pages 73-92]
  • Soleimany Amiri, Gholamreza The Relationship between Audit Committee Characteristics and the Real and Accrual Earnings Management of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 8, 2015, Pages 15-34]

T

  • Taheri, Mansour Examining the Relationship between Earnings Quality and Trade Credit [Volume 2, Issue 8, 2015, Pages 1-14]

Z

  • Zanjirchi, Seyed Mahmud Perspective of the Financial Statements' Users on the Importance and Prevalence of Risk Factors of Financial Statement Fraud (Case Study: Yazd) [Volume 2, Issue 7, 2015, Pages 1-24]
  • Zare Hosseinabadi, Hamid The Impact of Intellectual Capital on Total Quality Management in Tehran Stock Market [Volume 2, Issue 7, 2015, Pages 67-82]
  • Zare Mehrjardi, Vahid The Effect of Corporate Governance Mechanism and Conservativeness on Power of Bankruptcy Prediction Models [Volume 2, Issue 6, 2015, Pages 111-126]