Keyword Index

A

  • Abnormal accruals The Effect of Institutional Investors on Corporate Accruals Pricing [Volume 1, Issue 1, 2014, Pages 44-63]
  • Abnormal Audit Fee The Relationship between Abnormal Audit Fees and Accruals Estimation Error in Companies Listed on the Stock Exchange [Volume 1, Issue 3, 2014, Pages 95-111]
  • Accounting equation Examining the Effects of Transaction Scope and Accounting Equation Emphasis on Student Learning to Journalize [Volume 1, Issue 2, 2014, Pages 87-102]
  • Accounting information systems (AIS) Effectiveness of Accounting Information System (AIS) on Performance and Performance Evaluation [Volume 1, Issue 1, 2014, Pages 1-19]
  • Accounting opacity and Qualified Auditor's Opinion Impact of Audit Firm Size and Auditor's Opinion on Future Stock Price Crashes [Volume 1, Issue 4, 2014, Pages 37-59]
  • Accruals Estimation Error The Relationship between Abnormal Audit Fees and Accruals Estimation Error in Companies Listed on the Stock Exchange [Volume 1, Issue 3, 2014, Pages 95-111]
  • Accruals Quality Investigating the Relationship between Earnings Quality and Prior Period Adjustments of the Listed Companies in Tehran Stock Exchange [Volume 1, Issue 3, 2014, Pages 19-39]
  • Asset Net Book Value Value-Relevance of Accounting Data and its Effective Factors [Volume 1, Issue 3, 2014, Pages 41-61]
  • Audit Firm Size Impact of Audit Firm Size and Auditor's Opinion on Future Stock Price Crashes [Volume 1, Issue 4, 2014, Pages 37-59]
  • Auditing The Role of Corporate Governance Mechanisms in Banks’ Performance [Volume 1, Issue 1, 2014, Pages 97-119]
  • Auditor Size The Relationship between Audit Quality and Discretionary Accruals [Volume 1, Issue 3, 2014, Pages 63-78]
  • Auditor Specialization The Relationship between Audit Quality and Discretionary Accruals [Volume 1, Issue 3, 2014, Pages 63-78]
  • Audit Quality The Moderating Effect of Audit Quality on the Relationship Between Discretionary Accruals and Stock Returns [Volume 1, Issue 1, 2014, Pages 64-80]
  • Audit report Investigating the Factors Affecting the Ranking of Companies in Tehran Stock Exchange: Timeliness of Audit Reports [Volume 1, Issue 4, 2014, Pages 23-36]
  • Audit reporting Need to Improve the Current Audit Reporting [Volume 1, Issue 2, 2014, Pages 1-17]

B

  • Bank performance The Role of Corporate Governance Mechanisms in Banks’ Performance [Volume 1, Issue 1, 2014, Pages 97-119]
  • Board of Directors The Role of Corporate Governance Mechanisms in Banks’ Performance [Volume 1, Issue 1, 2014, Pages 97-119]

C

  • Changes in audit reporting Need to Improve the Current Audit Reporting [Volume 1, Issue 2, 2014, Pages 1-17]
  • Corporate Governance The Role of Corporate Governance Mechanisms in Banks’ Performance [Volume 1, Issue 1, 2014, Pages 97-119]

D

  • Decision The Effect of Oil Price Volatility on Investing Strategies of Companies Accepted in Tehran Stock Exchange [Volume 1, Issue 2, 2014, Pages 53-68]
  • Disclosure Quality Disclosure Quality and Information Content of Earnings [Volume 1, Issue 1, 2014, Pages 120-140]
  • Discretionary accruals The Relationship between Audit Quality and Discretionary Accruals [Volume 1, Issue 3, 2014, Pages 63-78]
  • Discretionary accruals The Role of Opportunistic Behavior of Managers in Errors of Earnings Forecast [Volume 1, Issue 4, 2014, Pages 81-95]
  • Discretionary accruals The Moderating Effect of Audit Quality on the Relationship Between Discretionary Accruals and Stock Returns [Volume 1, Issue 1, 2014, Pages 64-80]
  • Dividend Per Share Value-Relevance of Accounting Data and its Effective Factors [Volume 1, Issue 3, 2014, Pages 41-61]
  • Drug corporations Investigating the Use of Mathematics Techniques to Prioritize Investment in Drug Corporations Accepted in Tehran Stock Exchange [Volume 1, Issue 2, 2014, Pages 18-35]

E

  • Earnings Forecasts Errors The Role of Opportunistic Behavior of Managers in Errors of Earnings Forecast [Volume 1, Issue 4, 2014, Pages 81-95]
  • Earnings management The Relationship between Audit Quality and Discretionary Accruals [Volume 1, Issue 3, 2014, Pages 63-78]
  • Earnings management The Role of Opportunistic Behavior of Managers in Errors of Earnings Forecast [Volume 1, Issue 4, 2014, Pages 81-95]
  • Earnings Per Share Value-Relevance of Accounting Data and its Effective Factors [Volume 1, Issue 3, 2014, Pages 41-61]
  • Earnings Quality Investigating the Relationship between Earnings Quality and Prior Period Adjustments of the Listed Companies in Tehran Stock Exchange [Volume 1, Issue 3, 2014, Pages 19-39]
  • Earnings response coefficients Investigating the Relationship between Accounting Conservatism and Earning Response Coefficient in firms Listed in Tehran Stock Exchange [Volume 1, Issue 4, 2014, Pages 61-80]
  • Expanded scope Examining the Effects of Transaction Scope and Accounting Equation Emphasis on Student Learning to Journalize [Volume 1, Issue 2, 2014, Pages 87-102]

F

  • Financial Distress The Impact of Top Executives Overconfidence on Financial Distress [Volume 1, Issue 2, 2014, Pages 37-51]
  • Financial Leverage Investigating the Factors Affecting the Ranking of Companies in Tehran Stock Exchange: Timeliness of Audit Reports [Volume 1, Issue 4, 2014, Pages 23-36]
  • Financial reporting quality Firm Characteristics and Financial Reporting Quality of Quoted Listed Companies in Tehran Stock Exchange [Volume 1, Issue 4, 2014, Pages 1-22]
  • Firm size Investigating the Factors Affecting the Ranking of Companies in Tehran Stock Exchange: Timeliness of Audit Reports [Volume 1, Issue 4, 2014, Pages 23-36]

G

  • Givoly and Hayn Index Investigating the Relationship between Accounting Conservatism and Earning Response Coefficient in firms Listed in Tehran Stock Exchange [Volume 1, Issue 4, 2014, Pages 61-80]

I

  • Information Content Investigating the Relationship between Product Market Competition and Information Content in Quarterly Earnings Announcement [Volume 1, Issue 4, 2014, Pages 97-112]
  • Information disclosure Disclosure Quality and Information Content of Earnings [Volume 1, Issue 1, 2014, Pages 120-140]
  • Informativeness of accounting earnings Disclosure Quality and Information Content of Earnings [Volume 1, Issue 1, 2014, Pages 120-140]
  • Insider Trades The Role of Opportunistic Behavior of Managers in Errors of Earnings Forecast [Volume 1, Issue 4, 2014, Pages 81-95]
  • Institutional investors The Effect of Institutional Investors on Corporate Accruals Pricing [Volume 1, Issue 1, 2014, Pages 44-63]
  • Investment decisions The Impact of Market Competition on Investment Decisions of Companies Manufacturing Listed in Tehran Stock Exchange [Volume 1, Issue 1, 2014, Pages 81-96]

J

  • JEL Classification:G01،G02،G14 The Impact of Top Executives Overconfidence on Financial Distress [Volume 1, Issue 2, 2014, Pages 37-51]
  • Journalizing Examining the Effects of Transaction Scope and Accounting Equation Emphasis on Student Learning to Journalize [Volume 1, Issue 2, 2014, Pages 87-102]

K

  • Khan and Watts Index Investigating the Relationship between Accounting Conservatism and Earning Response Coefficient in firms Listed in Tehran Stock Exchange [Volume 1, Issue 4, 2014, Pages 61-80]

L

  • Logistic Regression The Impact of Top Executives Overconfidence on Financial Distress [Volume 1, Issue 2, 2014, Pages 37-51]

M

  • Managerial overconfidence The Impact of Top Executives Overconfidence on Financial Distress [Volume 1, Issue 2, 2014, Pages 37-51]
  • Market Competitiveness The Impact of Market Competition on Investment Decisions of Companies Manufacturing Listed in Tehran Stock Exchange [Volume 1, Issue 1, 2014, Pages 81-96]
  • Market Efficiency The Effects of Good and Bad News on Investors' Perception of the Persistence of Accruals [Volume 1, Issue 3, 2014, Pages 79-94]
  • Misevaluation The Effect of Institutional Investors on Corporate Accruals Pricing [Volume 1, Issue 1, 2014, Pages 44-63]
  • Mishkin Test The Effects of Good and Bad News on Investors' Perception of the Persistence of Accruals [Volume 1, Issue 3, 2014, Pages 79-94]
  • Moderating variable The Moderating Effect of Audit Quality on the Relationship Between Discretionary Accruals and Stock Returns [Volume 1, Issue 1, 2014, Pages 64-80]
  • Monitoring characteristics of the firm Firm Characteristics and Financial Reporting Quality of Quoted Listed Companies in Tehran Stock Exchange [Volume 1, Issue 4, 2014, Pages 1-22]
  • Multiple attribute decision-making Investigating the Use of Mathematics Techniques to Prioritize Investment in Drug Corporations Accepted in Tehran Stock Exchange [Volume 1, Issue 2, 2014, Pages 18-35]

N

  • Negative Abnormal Audit Fee The Relationship between Abnormal Audit Fees and Accruals Estimation Error in Companies Listed on the Stock Exchange [Volume 1, Issue 3, 2014, Pages 95-111]
  • Normal accruals The Effect of Institutional Investors on Corporate Accruals Pricing [Volume 1, Issue 1, 2014, Pages 44-63]
  • Normal Audit Fee The Relationship between Abnormal Audit Fees and Accruals Estimation Error in Companies Listed on the Stock Exchange [Volume 1, Issue 3, 2014, Pages 95-111]
  • Number of competitors The Impact of Market Competition on Investment Decisions of Companies Manufacturing Listed in Tehran Stock Exchange [Volume 1, Issue 1, 2014, Pages 81-96]

O

  • Oil price The Effect of Oil Price Volatility on Investing Strategies of Companies Accepted in Tehran Stock Exchange [Volume 1, Issue 2, 2014, Pages 53-68]
  • Ownership structure The Role of Corporate Governance Mechanisms in Banks’ Performance [Volume 1, Issue 1, 2014, Pages 97-119]

P

  • Performance characteristics of the firm Firm Characteristics and Financial Reporting Quality of Quoted Listed Companies in Tehran Stock Exchange [Volume 1, Issue 4, 2014, Pages 1-22]
  • Performance evaluation Investigating the Use of Mathematics Techniques to Prioritize Investment in Drug Corporations Accepted in Tehran Stock Exchange [Volume 1, Issue 2, 2014, Pages 18-35]
  • Performance evaluation Effectiveness of Accounting Information System (AIS) on Performance and Performance Evaluation [Volume 1, Issue 1, 2014, Pages 1-19]
  • Persistence of Profit The Effects of Good and Bad News on Investors' Perception of the Persistence of Accruals [Volume 1, Issue 3, 2014, Pages 79-94]
  • Prior Period Adjustments Investigating the Relationship between Earnings Quality and Prior Period Adjustments of the Listed Companies in Tehran Stock Exchange [Volume 1, Issue 3, 2014, Pages 19-39]
  • Product market competition Investigating the Relationship between Product Market Competition and Information Content in Quarterly Earnings Announcement [Volume 1, Issue 4, 2014, Pages 97-112]
  • Proposed audit standards Need to Improve the Current Audit Reporting [Volume 1, Issue 2, 2014, Pages 1-17]

Q

  • Quarterly earnings announcement Investigating the Relationship between Product Market Competition and Information Content in Quarterly Earnings Announcement [Volume 1, Issue 4, 2014, Pages 97-112]

R

  • Rank Investigating the Factors Affecting the Ranking of Companies in Tehran Stock Exchange: Timeliness of Audit Reports [Volume 1, Issue 4, 2014, Pages 23-36]
  • Real activities Investigating the Manipulation of the Real Activities of Enterprises and its Effect on Timely Loss Recognition [Volume 1, Issue 1, 2014, Pages 20-43]
  • Real earnings management Investigating the Manipulation of the Real Activities of Enterprises and its Effect on Timely Loss Recognition [Volume 1, Issue 1, 2014, Pages 20-43]
  • Restricted scope Examining the Effects of Transaction Scope and Accounting Equation Emphasis on Student Learning to Journalize [Volume 1, Issue 2, 2014, Pages 87-102]

S

  • Stock Price Crashes Impact of Audit Firm Size and Auditor's Opinion on Future Stock Price Crashes [Volume 1, Issue 4, 2014, Pages 37-59]
  • Stock return The Moderating Effect of Audit Quality on the Relationship Between Discretionary Accruals and Stock Returns [Volume 1, Issue 1, 2014, Pages 64-80]
  • Strategic investments The Effect of Oil Price Volatility on Investing Strategies of Companies Accepted in Tehran Stock Exchange [Volume 1, Issue 2, 2014, Pages 53-68]
  • Structural characteristics of the firm Firm Characteristics and Financial Reporting Quality of Quoted Listed Companies in Tehran Stock Exchange [Volume 1, Issue 4, 2014, Pages 1-22]

T

  • Tehran Stock Exchange Investigating the Relationship between Earnings Quality and Prior Period Adjustments of the Listed Companies in Tehran Stock Exchange [Volume 1, Issue 3, 2014, Pages 19-39]
  • Timeliness Investigating the Factors Affecting the Ranking of Companies in Tehran Stock Exchange: Timeliness of Audit Reports [Volume 1, Issue 4, 2014, Pages 23-36]
  • Timely loss recognition Investigating the Manipulation of the Real Activities of Enterprises and its Effect on Timely Loss Recognition [Volume 1, Issue 1, 2014, Pages 20-43]
  • TOPSIS SAW techniques Investigating the Use of Mathematics Techniques to Prioritize Investment in Drug Corporations Accepted in Tehran Stock Exchange [Volume 1, Issue 2, 2014, Pages 18-35]

V

  • Value-relevance of Information Value-Relevance of Accounting Data and its Effective Factors [Volume 1, Issue 3, 2014, Pages 41-61]
  • Variability of Earnings Investigating the Relationship between Earnings Quality and Prior Period Adjustments of the Listed Companies in Tehran Stock Exchange [Volume 1, Issue 3, 2014, Pages 19-39]
  • Volatility The Effect of Oil Price Volatility on Investing Strategies of Companies Accepted in Tehran Stock Exchange [Volume 1, Issue 2, 2014, Pages 53-68]

Z

  • Zero threshold Investigating the Manipulation of the Real Activities of Enterprises and its Effect on Timely Loss Recognition [Volume 1, Issue 1, 2014, Pages 20-43]