Keyword Index

A

  • Accountings errors 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]
  • Accrual earnings management 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]

B

  • Bankruptcy The Effect of Corporate Governance Mechanism and Conservativeness on Power of Bankruptcy Prediction Models [Volume 2, Issue 6, 2015, Pages 111-126]
  • Behavioral finance 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]
  • Behavioral variables 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]
  • Business groups Tax Incentives for Earnings Management in Business Groups [Volume 2, Issue 7, 2015, Pages 83-110]

C

  • Capital adequacy Effect of Accounting Financial Ratios on the Capital Adequacy Ratio of the Banking System in Iran [Volume 2, Issue 5, 2015, Pages 71-90]
  • Capital Market 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]
  • CEO task duality The Effect of Corporate Governance Mechanism and Conservativeness on Power of Bankruptcy Prediction Models [Volume 2, Issue 6, 2015, Pages 111-126]
  • Corporate's ranking 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]
  • Corporate tax aggressiveness Tax Incentives for Earnings Management in Business Groups [Volume 2, Issue 7, 2015, Pages 83-110]
  • Cost Behavior The Effect of Earnings Management on Costs Stickiness [Volume 2, Issue 8, 2015, Pages 93-108]
  • Cost of Capital 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]
  • Cost stickiness The Effect of Earnings Management on Costs Stickiness [Volume 2, Issue 8, 2015, Pages 93-108]
  • CPA firm size The Impact of Audit Quality on the Relationship between Free Cash Flows and Financial Reporting Quality [Volume 2, Issue 6, 2015, Pages 53-72]

D

  • Disclosure Studying Restricted and Unrestricted Investment Accounts in Islamic Accounting [Volume 2, Issue 8, 2015, Pages 71-92]
  • Discretionary accruals Investigating the Effect of Firm Growth on the Relationship between Discretionary Accruals and Firm Future Performance [Volume 2, Issue 6, 2015, Pages 93-110]

E

  • Earning Per Share The Effect of Corporate Governance Mechanism and Conservativeness on Power of Bankruptcy Prediction Models [Volume 2, Issue 6, 2015, Pages 111-126]
  • Earning quality 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]
  • Earnings management Tax Incentives for Earnings Management in Business Groups [Volume 2, Issue 7, 2015, Pages 83-110]
  • Earnings management The Impact of Earnings Management upon the Reaction of Market to the Extraordinary Gains [Volume 2, Issue 7, 2015, Pages 111-123]
  • Earnings management The Effect of Earnings Management on Costs Stickiness [Volume 2, Issue 8, 2015, Pages 93-108]
  • Earnings Quality Examining the Relationship between Earnings Quality and Trade Credit [Volume 2, Issue 8, 2015, Pages 1-14]
  • Earnings Volatility Examining the Relationship between Earnings Quality and Trade Credit [Volume 2, Issue 8, 2015, Pages 1-14]
  • Effective tax rate Tax Incentives for Earnings Management in Business Groups [Volume 2, Issue 7, 2015, Pages 83-110]
  • Environmental management system The Effects of an Environmental Management System on Intangible Assets and Corporate Value [Volume 2, Issue 5, 2015, Pages 45-70]
  • Extraordinary gains The Impact of Earnings Management upon the Reaction of Market to the Extraordinary Gains [Volume 2, Issue 7, 2015, Pages 111-123]

F

  • Fama and French`s five-factor model 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]
  • Financial and non-financial indexes 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]
  • Financial expertise audit committee 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]
  • Financial Leverage Effect of Accounting Financial Ratios on the Capital Adequacy Ratio of the Banking System in Iran [Volume 2, Issue 5, 2015, Pages 71-90]
  • Financial Performance The Effect of Corporate Governance Mechanism and Conservativeness on Power of Bankruptcy Prediction Models [Volume 2, Issue 6, 2015, Pages 111-126]
  • Financial statement fraud 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]
  • Firm future performance Investigating the Effect of Firm Growth on the Relationship between Discretionary Accruals and Firm Future Performance [Volume 2, Issue 6, 2015, Pages 93-110]
  • Firm growth Investigating the Effect of Firm Growth on the Relationship between Discretionary Accruals and Firm Future Performance [Volume 2, Issue 6, 2015, Pages 93-110]
  • Firm market value growth 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]
  • Fraud risk factors 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]
  • Fraud triangle 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]
  • Free cash flow The Impact of Audit Quality on the Relationship between Free Cash Flows and Financial Reporting Quality [Volume 2, Issue 6, 2015, Pages 53-72]
  • Fundamental analysis 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]
  • Fuzzy TOPSIS 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]

G

  • GDP growth 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]
  • Growth stock 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]

I

  • Independence audit committee 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]
  • Individuality 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]
  • Institutional factors 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]
  • Institutional Stock Ownership The Effect of Corporate Governance Mechanism and Conservativeness on Power of Bankruptcy Prediction Models [Volume 2, Issue 6, 2015, Pages 111-126]
  • Intangible Assets The Effects of an Environmental Management System on Intangible Assets and Corporate Value [Volume 2, Issue 5, 2015, Pages 45-70]
  • Intellectual Capital The Impact of Intellectual Capital on Total Quality Management in Tehran Stock Market [Volume 2, Issue 7, 2015, Pages 67-82]
  • Internal Whistle-Blowing Investigating the Moderating Effect of Perceived Moral Intensity on Accountants’ Intentions of Internal Reporting Fraud [Volume 2, Issue 5, 2015, Pages 109-133]
  • International factors 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]
  • Investment decisions 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]
  • Investment style 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]
  • Iranian banks 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]
  • Islamic accounting Studying Restricted and Unrestricted Investment Accounts in Islamic Accounting [Volume 2, Issue 8, 2015, Pages 71-92]
  • Islamic banking Studying Restricted and Unrestricted Investment Accounts in Islamic Accounting [Volume 2, Issue 8, 2015, Pages 71-92]

L

  • Logit model The Effect of Corporate Governance Mechanism and Conservativeness on Power of Bankruptcy Prediction Models [Volume 2, Issue 6, 2015, Pages 111-126]
  • Logit model The Relationship between CEO Overconfidence and Restated Financial Statements of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 7, 2015, Pages 47-66]

O

  • Operating income 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]
  • Overconfidence CEO The Relationship between CEO Overconfidence and Restated Financial Statements of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 7, 2015, Pages 47-66]

P

  • Perceived Moral Intensity Investigating the Moderating Effect of Perceived Moral Intensity on Accountants’ Intentions of Internal Reporting Fraud [Volume 2, Issue 5, 2015, Pages 109-133]
  • Positive discretionary accruals Investigating the Effect of Firm Growth on the Relationship between Discretionary Accruals and Firm Future Performance [Volume 2, Issue 6, 2015, Pages 93-110]
  • Power distance 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]

Q

  • Quality of financial reporting The Impact of Audit Quality on the Relationship between Free Cash Flows and Financial Reporting Quality [Volume 2, Issue 6, 2015, Pages 53-72]

R

  • Reaction of market The Impact of Earnings Management upon the Reaction of Market to the Extraordinary Gains [Volume 2, Issue 7, 2015, Pages 111-123]
  • Real earnings management 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]
  • Restated financial statements The Relationship between CEO Overconfidence and Restated Financial Statements of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 7, 2015, Pages 47-66]
  • Restricted and unrestricted investment accounts Studying Restricted and Unrestricted Investment Accounts in Islamic Accounting [Volume 2, Issue 8, 2015, Pages 71-92]
  • Return on assets and return on equity Effect of Accounting Financial Ratios on the Capital Adequacy Ratio of the Banking System in Iran [Volume 2, Issue 5, 2015, Pages 71-90]

S

  • Subjective Norms Investigating the Moderating Effect of Perceived Moral Intensity on Accountants’ Intentions of Internal Reporting Fraud [Volume 2, Issue 5, 2015, Pages 109-133]

T

  • The firm value The Effects of an Environmental Management System on Intangible Assets and Corporate Value [Volume 2, Issue 5, 2015, Pages 45-70]
  • Total Quality Management The Impact of Intellectual Capital on Total Quality Management in Tehran Stock Market [Volume 2, Issue 7, 2015, Pages 67-82]
  • Trade Credit Examining the Relationship between Earnings Quality and Trade Credit [Volume 2, Issue 8, 2015, Pages 1-14]

V

  • Value Added Intellectual Coefficient The Impact of Intellectual Capital on Total Quality Management in Tehran Stock Market [Volume 2, Issue 7, 2015, Pages 67-82]
  • Value stock 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]
  • Voluntary disclosure 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]
  • Voluntary Disclosure Level 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]