Keyword Index

A

  • Abnormal real operations The Impact of Stock Illiquidity on Managerial Short-Termism [Volume 3, Issue 9, 2016, Pages 39-62]
  • Accruals The Application of Artificial Neural Network in Predicting Future Cash Flows [Volume 3, Issue 9, 2016, Pages 63-80]
  • Accruals The Effect of Board Independency and Audit Quality on Earnings Management in Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2016, Pages 61-80]
  • Agency costs The Effect of Information Asymmetry on Audit Quality [Volume 3, Issue 10, 2016, Pages 1-18]
  • Aggressive Accounting The Role of Accounting Procedure on Disclosure Quality and the Performance of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2016, Pages 41-60]
  • Ant Colony Algorithms The Systematic Risk Prediction of Listed Companies in Tehran Stock Exchange Using Ant Colony and LARS Algorithm [Volume 3, Issue 10, 2016, Pages 19-40]
  • Artificial neural network The Application of Artificial Neural Network in Predicting Future Cash Flows [Volume 3, Issue 9, 2016, Pages 63-80]
  • Audit Committee The Effect of Audit Committee Characteristics on the Financial Statements Quality [Volume 3, Issue 12, 2016, Pages 43-64]
  • Audit Fees Investigating the Effect of Auditor Expertise on the Relationship between Related Party Transactions and Audit Fees [Volume 3, Issue 12, 2016, Pages 111-130]
  • Audit fees and capital structure Investigating the Relationship between Audit Quality and Capital Structure [Volume 3, Issue 11, 2016, Pages 45-64]
  • Audit Firm Size Investigating the Relationship between Audit Quality and Capital Structure [Volume 3, Issue 11, 2016, Pages 45-64]
  • Auditor industry specialization Investigating the Effect of Auditor Expertise on the Relationship between Related Party Transactions and Audit Fees [Volume 3, Issue 12, 2016, Pages 111-130]
  • Auditor’s decisions The Effects of Hindsight Bias on Evaluating Auditor’s Decisions [Volume 3, Issue 9, 2016, Pages 109-124]
  • Auditor specialization in industry The Effect of Board Independency and Audit Quality on Earnings Management in Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2016, Pages 61-80]
  • Audit Quality The Effect of Information Asymmetry on Audit Quality [Volume 3, Issue 10, 2016, Pages 1-18]
  • Audit Quality Investigating the Relationship between Audit Quality and Capital Structure [Volume 3, Issue 11, 2016, Pages 45-64]
  • Audit report The Effects of Hindsight Bias on Evaluating Auditor’s Decisions [Volume 3, Issue 9, 2016, Pages 109-124]

B

  • Banking network Classification of Customers of Banking Network Based on Credit Risk with Anticipating Models and Multiple Indicators Decision Making [Volume 3, Issue 9, 2016, Pages 81-108]
  • Board independency The Effect of Board Independency and Audit Quality on Earnings Management in Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2016, Pages 61-80]
  • BSC Reputation: The 5th Perspective of the Balanced Scorecard [Volume 3, Issue 12, 2016, Pages 83-110]

C

  • CAMELS rating system Analyzing the Relationship between Financial Performance and CAMELS's Component in Banking Industry of Tehran's Stock Market [Volume 3, Issue 11, 2016, Pages 1-20]
  • Capital adequacy Analyzing the Relationship between Financial Performance and CAMELS's Component in Banking Industry of Tehran's Stock Market [Volume 3, Issue 11, 2016, Pages 1-20]
  • Capital Market An Analysis of Professional and Unprofessional Investors’ Perceptions into the Mechanisms of Corporate Governance in Capital Market [Volume 3, Issue 11, 2016, Pages 77-96]
  • Cash flow The Application of Artificial Neural Network in Predicting Future Cash Flows [Volume 3, Issue 9, 2016, Pages 63-80]
  • Conservatism Companies's Strategy and Earnings Quality of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 12, 2016, Pages 1-20]
  • Conservative Accounting The Role of Accounting Procedure on Disclosure Quality and the Performance of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2016, Pages 41-60]
  • Corporate Governance The Effect of Corporate Governance on Earnings Management of Listed Companies on the Tehran Stock Exchange with an IPO Firm [Volume 3, Issue 10, 2016, Pages 81-100]
  • Corporate Social Responsibility The Relationship between Ownership Structure and Corporate Social Responsibility in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2016, Pages 21-44]
  • Corporate Strategy Companies's Strategy and Earnings Quality of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 12, 2016, Pages 1-20]
  • Cost of equity capital Investigating the Impact of Corporate life Cycle on Cost of Equity Capital [Volume 3, Issue 9, 2016, Pages 1-22]

D

  • Disclosure Quality Investigating the Relationship between the Disclosure Quality Components and the External Investment Efficiency of Firms Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2016, Pages 23-38]
  • Disclosure Quality The Role of Accounting Procedure on Disclosure Quality and the Performance of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2016, Pages 41-60]
  • Discretionary accruals The Effect of Audit Committee Characteristics on the Financial Statements Quality [Volume 3, Issue 12, 2016, Pages 43-64]
  • Dividend policy The Influence of Dividend Policy on Share Price Volatility of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2016, Pages 65-76]
  • Dividend yield The Influence of Dividend Policy on Share Price Volatility of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2016, Pages 65-76]

E

  • Earnings management The Effect of Corporate Governance on Earnings Management of Listed Companies on the Tehran Stock Exchange with an IPO Firm [Volume 3, Issue 10, 2016, Pages 81-100]
  • Earnings management The Effect of Audit Committee Characteristics on the Financial Statements Quality [Volume 3, Issue 12, 2016, Pages 43-64]
  • Earnings Quality Companies's Strategy and Earnings Quality of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 12, 2016, Pages 1-20]
  • Evaluating auditor’s performance The Effects of Hindsight Bias on Evaluating Auditor’s Decisions [Volume 3, Issue 9, 2016, Pages 109-124]
  • Executive cash compensation The Studing the Aggressive Initial Forecasts Effect on the Relationship between Management Forecast Error and Executive Cash Compensation [Volume 3, Issue 10, 2016, Pages 101-116]
  • EXtensible Business Reporting Language The Impact of Extensible Business Reporting Language on Firm Performance Using the Generalized Method of Moments (GMM) [Volume 3, Issue 12, 2016, Pages 65-82]

F

  • Financial Performance The Role of Accounting Procedure on Disclosure Quality and the Performance of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2016, Pages 41-60]

G

  • G14 Agency theory Investigating the Relationship between the Disclosure Quality Components and the External Investment Efficiency of Firms Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2016, Pages 23-38]
  • Growth Investigating the Impact of Corporate life Cycle on Cost of Equity Capital [Volume 3, Issue 9, 2016, Pages 1-22]

H

  • Hindsight bias The Effects of Hindsight Bias on Evaluating Auditor’s Decisions [Volume 3, Issue 9, 2016, Pages 109-124]

I

  • Individual ownership The Relationship between Ownership Structure and Corporate Social Responsibility in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2016, Pages 21-44]
  • Information Asymmetry The Effect of Information Asymmetry on Audit Quality [Volume 3, Issue 10, 2016, Pages 1-18]
  • Initial forecast error The Studing the Aggressive Initial Forecasts Effect on the Relationship between Management Forecast Error and Executive Cash Compensation [Volume 3, Issue 10, 2016, Pages 101-116]
  • Institutional Ownership The Relationship between Ownership Structure and Corporate Social Responsibility in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2016, Pages 21-44]
  • Investment efficiency Investigating the Relationship between the Disclosure Quality Components and the External Investment Efficiency of Firms Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2016, Pages 23-38]
  • Investors’ Perceptions An Analysis of Professional and Unprofessional Investors’ Perceptions into the Mechanisms of Corporate Governance in Capital Market [Volume 3, Issue 11, 2016, Pages 77-96]
  • IPO The Effect of Corporate Governance on Earnings Management of Listed Companies on the Tehran Stock Exchange with an IPO Firm [Volume 3, Issue 10, 2016, Pages 81-100]

J

  • JEL classification: G12 Investigating the Relationship between the Disclosure Quality Components and the External Investment Efficiency of Firms Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2016, Pages 23-38]

L

  • Lars Algorithms The Systematic Risk Prediction of Listed Companies in Tehran Stock Exchange Using Ant Colony and LARS Algorithm [Volume 3, Issue 10, 2016, Pages 19-40]
  • Life cycle Investigating the Impact of Corporate life Cycle on Cost of Equity Capital [Volume 3, Issue 9, 2016, Pages 1-22]
  • Liquidity Analyzing the Relationship between Financial Performance and CAMELS's Component in Banking Industry of Tehran's Stock Market [Volume 3, Issue 11, 2016, Pages 1-20]
  • Logistic Regression Classification of Customers of Banking Network Based on Credit Risk with Anticipating Models and Multiple Indicators Decision Making [Volume 3, Issue 9, 2016, Pages 81-108]

M

  • Management Analyzing the Relationship between Financial Performance and CAMELS's Component in Banking Industry of Tehran's Stock Market [Volume 3, Issue 11, 2016, Pages 1-20]
  • Management Earnings Companies's Strategy and Earnings Quality of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 12, 2016, Pages 1-20]
  • Management forecast error The Studing the Aggressive Initial Forecasts Effect on the Relationship between Management Forecast Error and Executive Cash Compensation [Volume 3, Issue 10, 2016, Pages 101-116]
  • Management profits The Effect of Board Independency and Audit Quality on Earnings Management in Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2016, Pages 61-80]
  • Managerial myopia The Impact of Stock Illiquidity on Managerial Short-Termism [Volume 3, Issue 9, 2016, Pages 39-62]
  • Market return. JEL classification: G 23 A Study on Factors Influencing Mutual Joint Investment Fund Flows in Iran [Volume 3, Issue 11, 2016, Pages 97-114]
  • Market-to-Book value of stocks The Impact of Extensible Business Reporting Language on Firm Performance Using the Generalized Method of Moments (GMM) [Volume 3, Issue 12, 2016, Pages 65-82]
  • Mature Investigating the Impact of Corporate life Cycle on Cost of Equity Capital [Volume 3, Issue 9, 2016, Pages 1-22]
  • Mechanisms of Corporate Governance An Analysis of Professional and Unprofessional Investors’ Perceptions into the Mechanisms of Corporate Governance in Capital Market [Volume 3, Issue 11, 2016, Pages 77-96]
  • Multiple decision making model Classification of Customers of Banking Network Based on Credit Risk with Anticipating Models and Multiple Indicators Decision Making [Volume 3, Issue 9, 2016, Pages 81-108]
  • Mutual funds A Study on Factors Influencing Mutual Joint Investment Fund Flows in Iran [Volume 3, Issue 11, 2016, Pages 97-114]

N

  • Net capital flow A Study on Factors Influencing Mutual Joint Investment Fund Flows in Iran [Volume 3, Issue 11, 2016, Pages 97-114]
  • Non-standard reports Factors Affecting the Report Auditing Standards Issued by the Data Mining (The Case of Listed Companies in Tehran Stock Exchange) [Volume 3, Issue 12, 2016, Pages 21-42]

P

  • Payout ratio The Influence of Dividend Policy on Share Price Volatility of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2016, Pages 65-76]
  • Professional and Unprofessional Investors An Analysis of Professional and Unprofessional Investors’ Perceptions into the Mechanisms of Corporate Governance in Capital Market [Volume 3, Issue 11, 2016, Pages 77-96]

Q

  • Quality of financial statements The Effect of Audit Committee Characteristics on the Financial Statements Quality [Volume 3, Issue 12, 2016, Pages 43-64]

R

  • Real earnings management The Impact of Stock Illiquidity on Managerial Short-Termism [Volume 3, Issue 9, 2016, Pages 39-62]
  • Related party transactions Investigating the Effect of Auditor Expertise on the Relationship between Related Party Transactions and Audit Fees [Volume 3, Issue 12, 2016, Pages 111-130]
  • Reliability Investigating the Relationship between the Disclosure Quality Components and the External Investment Efficiency of Firms Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2016, Pages 23-38]
  • Reputation Reputation: The 5th Perspective of the Balanced Scorecard [Volume 3, Issue 12, 2016, Pages 83-110]
  • Return of Asset The Impact of Extensible Business Reporting Language on Firm Performance Using the Generalized Method of Moments (GMM) [Volume 3, Issue 12, 2016, Pages 65-82]

S

  • Sensitivity to Market Risk Analyzing the Relationship between Financial Performance and CAMELS's Component in Banking Industry of Tehran's Stock Market [Volume 3, Issue 11, 2016, Pages 1-20]
  • Share price volatility The Influence of Dividend Policy on Share Price Volatility of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2016, Pages 65-76]
  • Social and Environmental Responsibility Reputation: The 5th Perspective of the Balanced Scorecard [Volume 3, Issue 12, 2016, Pages 83-110]
  • Standard reports Factors Affecting the Report Auditing Standards Issued by the Data Mining (The Case of Listed Companies in Tehran Stock Exchange) [Volume 3, Issue 12, 2016, Pages 21-42]
  • Stock illiquidity The Impact of Stock Illiquidity on Managerial Short-Termism [Volume 3, Issue 9, 2016, Pages 39-62]
  • Supply Chain Reputation: The 5th Perspective of the Balanced Scorecard [Volume 3, Issue 12, 2016, Pages 83-110]
  • Systematic risk prediction The Systematic Risk Prediction of Listed Companies in Tehran Stock Exchange Using Ant Colony and LARS Algorithm [Volume 3, Issue 10, 2016, Pages 19-40]

T

  • The auditor's opinion Factors Affecting the Report Auditing Standards Issued by the Data Mining (The Case of Listed Companies in Tehran Stock Exchange) [Volume 3, Issue 12, 2016, Pages 21-42]
  • Timeliness Investigating the Relationship between the Disclosure Quality Components and the External Investment Efficiency of Firms Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2016, Pages 23-38]