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]
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