Keyword Index

A

  • Abnormal and information content production profits The Effect of Real Earnings Management on the Information Content of Earnings in Tehran Stock Exchange [Volume 4, Issue 13, 2017, Pages 71-94]
  • Abnormal Earnings Investigating The Impact of Accounting Conservatism on Residual Income and Abnormal Earnings in Tehran Stock Exchange Listed Companies [Volume 4, Issue 14, 2017, Pages 35-58]
  • Accounting standard No. 17 Implementation of Accounting Standard No. 17 and its Relavance related to Intangible Assets [Volume 4, Issue 13, 2017, Pages 115-128]
  • Adjustment speeds for cash holding Studying the Effect of Corporate Governance on the Relationship among Leverage and Free Cash Flow and the Cash Holding Adjustments [Volume 4, Issue 16, 2017, Pages 91-110]
  • Administration Earning Management and General, Sale and Administration Expenses Stickiness [Volume 4, Issue 16, 2017, Pages 111-132]
  • Advertising expenses Earning Management and General, Sale and Administration Expenses Stickiness [Volume 4, Issue 16, 2017, Pages 111-132]
  • Audit Fees Effect of Tax Avoidance and Audit Fees Corporate Governance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 15, 2017, Pages 1-22]
  • Auditor’s Opinion The Information Content of Audit Opinion with Emphasis on Auditor’s and Client’s Sizes [Volume 4, Issue 16, 2017, Pages 1-28]
  • Auditor’s Size The Information Content of Audit Opinion with Emphasis on Auditor’s and Client’s Sizes [Volume 4, Issue 16, 2017, Pages 1-28]
  • Awareness Studying the Relationship between Awareness and Environmental Attitude of Accounting Students and Graduates [Volume 4, Issue 16, 2017, Pages 53-72]

B

  • Bad news and good news Investigating the Impact of Life Cycle on the Conservative Financial Reporting of the Companies Listed on the Tehran Stock Exchange [Volume 4, Issue 15, 2017, Pages 113-134]
  • Basu model Types of Conservatism and Relationship to Earnings' Quality and Stock Prices [Volume 4, Issue 13, 2017, Pages 95-114]
  • Board of director’s compensation Establishing the Forecasting Model of Board of Director’s Compensation Based on Precision, Sensitivity and Time Horizon Dimensions of Profit in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 16, 2017, Pages 29-52]

C

  • Capital costs Investigating the Relationship between Unrecoreded Assets and Information Disclosure on Future Earning Response Coeffecetion [Volume 4, Issue 16, 2017, Pages 73-90]
  • Client’s Size The Information Content of Audit Opinion with Emphasis on Auditor’s and Client’s Sizes [Volume 4, Issue 16, 2017, Pages 1-28]
  • Conditional Conservatism Types of Conservatism and Relationship to Earnings' Quality and Stock Prices [Volume 4, Issue 13, 2017, Pages 95-114]
  • Conservatism Investigating the Impact of Life Cycle on the Conservative Financial Reporting of the Companies Listed on the Tehran Stock Exchange [Volume 4, Issue 15, 2017, Pages 113-134]
  • Corporate Governance The Relationship between Characteristics of Corporate Governance, Earnings Management and Tax Management in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 77-96]
  • Corporate Governance Effect of Tax Avoidance and Audit Fees Corporate Governance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 15, 2017, Pages 1-22]
  • Corporate Governance Studying the Effect of Corporate Governance on the Relationship among Leverage and Free Cash Flow and the Cash Holding Adjustments [Volume 4, Issue 16, 2017, Pages 91-110]
  • Cost stickiness Structural Capital and Sticky Behavior of Selling, General & Administrative Expenses: Evidence from Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 59-76]
  • Cost stickiness Earning Management and General, Sale and Administration Expenses Stickiness [Volume 4, Issue 16, 2017, Pages 111-132]

D

  • Discretionary current accruals The Effect of Short and Long-term Incentive-based Compensation on Earnings Management with Regard to Institutional Shareholders [Volume 4, Issue 13, 2017, Pages 1-20]
  • Discretionary non-current accruals The Effect of Short and Long-term Incentive-based Compensation on Earnings Management with Regard to Institutional Shareholders [Volume 4, Issue 13, 2017, Pages 1-20]
  • Discretionary spending unusual The Effect of Real Earnings Management on the Information Content of Earnings in Tehran Stock Exchange [Volume 4, Issue 13, 2017, Pages 71-94]

E

  • Earning management Earning Management and General, Sale and Administration Expenses Stickiness [Volume 4, Issue 16, 2017, Pages 111-132]
  • Earnings forecastability The Effect of Khoms Payment on Earnings Quality of Mines of TSE [Volume 4, Issue 14, 2017, Pages 97-116]
  • Earnings management The Effect of Short and Long-term Incentive-based Compensation on Earnings Management with Regard to Institutional Shareholders [Volume 4, Issue 13, 2017, Pages 1-20]
  • Earnings management The Relationship between Characteristics of Corporate Governance, Earnings Management and Tax Management in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 77-96]
  • Earnings’ quality Types of Conservatism and Relationship to Earnings' Quality and Stock Prices [Volume 4, Issue 13, 2017, Pages 95-114]
  • Earningsquality The Effect of Khoms Payment on Earnings Quality of Mines of TSE [Volume 4, Issue 14, 2017, Pages 97-116]
  • Earnings stability The Effect of Khoms Payment on Earnings Quality of Mines of TSE [Volume 4, Issue 14, 2017, Pages 97-116]
  • Economic Growth Intellectual Capital and Economic Growth in Related to Tehran Stock Exchange Companies [Volume 4, Issue 15, 2017, Pages 93-112]
  • Economic Value Added The Impact of R&D Expenditure on the Performance of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 1-18]
  • Economic Value Added Examination of the Relationship between Social Responsibility, Economic Performance and Tax Avoidance in Companies Listed in the Tehran Stock Exchange [Volume 4, Issue 15, 2017, Pages 67-92]
  • Eearnings reliablity The Effect of Khoms Payment on Earnings Quality of Mines of TSE [Volume 4, Issue 14, 2017, Pages 97-116]

F

  • Financial distressed Investigating the Effect of Specific Charecteristics of Firms on the Relationship between Working Capital Accruals and Volatility of Stock Return [Volume 4, Issue 15, 2017, Pages 23-44]
  • Financial transparency Investigating the Relationship between Unrecoreded Assets and Information Disclosure on Future Earning Response Coeffecetion [Volume 4, Issue 16, 2017, Pages 73-90]
  • Firm excessive Industry Competition Structure, Market Power, Firm Excessive and Stock Price Crash Risk [Volume 4, Issue 13, 2017, Pages 21-48]
  • Free cash flow Studying the Effect of Corporate Governance on the Relationship among Leverage and Free Cash Flow and the Cash Holding Adjustments [Volume 4, Issue 16, 2017, Pages 91-110]

G

  • General and Administrative Expenses The Effect of the Return of Real Earnings Management Due to Limitations of Accruals on Long-term Operational Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 19-34]
  • General and sale expenses Earning Management and General, Sale and Administration Expenses Stickiness [Volume 4, Issue 16, 2017, Pages 111-132]

I

  • Industry competitive structure Industry Competition Structure, Market Power, Firm Excessive and Stock Price Crash Risk [Volume 4, Issue 13, 2017, Pages 21-48]
  • Information Content The Information Content of Audit Opinion with Emphasis on Auditor’s and Client’s Sizes [Volume 4, Issue 16, 2017, Pages 1-28]
  • Information disclosure Investigating the Relationship between Unrecoreded Assets and Information Disclosure on Future Earning Response Coeffecetion [Volume 4, Issue 16, 2017, Pages 73-90]
  • Institutional investors Stock Trading Cost and Stock Price: the Moderating Role of Institutional Investors [Volume 4, Issue 15, 2017, Pages 45-66]
  • Institutional shareholders The Effect of Short and Long-term Incentive-based Compensation on Earnings Management with Regard to Institutional Shareholders [Volume 4, Issue 13, 2017, Pages 1-20]
  • Intangible Assets Implementation of Accounting Standard No. 17 and its Relavance related to Intangible Assets [Volume 4, Issue 13, 2017, Pages 115-128]
  • Intangible Assets Structural Capital and Sticky Behavior of Selling, General & Administrative Expenses: Evidence from Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 59-76]
  • Intellectual Capital Intellectual Capital and Economic Growth in Related to Tehran Stock Exchange Companies [Volume 4, Issue 15, 2017, Pages 93-112]
  • Intellectual Capital (IC) Investigation of the Relationship between Intellectual Capital and Performance of Small and Medium Size Companies in Kerman City [Volume 4, Issue 13, 2017, Pages 49-70]

K

  • Khoms The Effect of Khoms Payment on Earnings Quality of Mines of TSE [Volume 4, Issue 14, 2017, Pages 97-116]

L

  • Leverage Studying the Effect of Corporate Governance on the Relationship among Leverage and Free Cash Flow and the Cash Holding Adjustments [Volume 4, Issue 16, 2017, Pages 91-110]
  • Life cycle Investigating the Impact of Life Cycle on the Conservative Financial Reporting of the Companies Listed on the Tehran Stock Exchange [Volume 4, Issue 15, 2017, Pages 113-134]
  • Long-term incentive-based compensation The Effect of Short and Long-term Incentive-based Compensation on Earnings Management with Regard to Institutional Shareholders [Volume 4, Issue 13, 2017, Pages 1-20]

O

  • Operating Cash Flow The Impact of R&D Expenditure on the Performance of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 1-18]
  • Operating cycle Investigating the Effect of Specific Charecteristics of Firms on the Relationship between Working Capital Accruals and Volatility of Stock Return [Volume 4, Issue 15, 2017, Pages 23-44]
  • Operating Profit The Impact of R&D Expenditure on the Performance of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 1-18]
  • Optimal Cash Studying the Effect of Corporate Governance on the Relationship among Leverage and Free Cash Flow and the Cash Holding Adjustments [Volume 4, Issue 16, 2017, Pages 91-110]

P

  • Profit precision Establishing the Forecasting Model of Board of Director’s Compensation Based on Precision, Sensitivity and Time Horizon Dimensions of Profit in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 16, 2017, Pages 29-52]
  • Profit sensitivity and Profit time horizon Establishing the Forecasting Model of Board of Director’s Compensation Based on Precision, Sensitivity and Time Horizon Dimensions of Profit in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 16, 2017, Pages 29-52]

R

  • R&D Expenditure The Impact of R&D Expenditure on the Performance of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 1-18]
  • Real earnings management The Effect of Real Earnings Management on the Information Content of Earnings in Tehran Stock Exchange [Volume 4, Issue 13, 2017, Pages 71-94]
  • Real earnings management The Effect of the Return of Real Earnings Management Due to Limitations of Accruals on Long-term Operational Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 19-34]
  • Relevance Implementation of Accounting Standard No. 17 and its Relavance related to Intangible Assets [Volume 4, Issue 13, 2017, Pages 115-128]
  • Research and development cost Investigating the Relationship between Unrecoreded Assets and Information Disclosure on Future Earning Response Coeffecetion [Volume 4, Issue 16, 2017, Pages 73-90]
  • Research and Development expenses Earning Management and General, Sale and Administration Expenses Stickiness [Volume 4, Issue 16, 2017, Pages 111-132]
  • Residual Income Investigating The Impact of Accounting Conservatism on Residual Income and Abnormal Earnings in Tehran Stock Exchange Listed Companies [Volume 4, Issue 14, 2017, Pages 35-58]
  • Restrictions accruals The Effect of the Return of Real Earnings Management Due to Limitations of Accruals on Long-term Operational Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 19-34]
  • Reversals The Effect of the Return of Real Earnings Management Due to Limitations of Accruals on Long-term Operational Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 19-34]

S

  • Selling The Effect of the Return of Real Earnings Management Due to Limitations of Accruals on Long-term Operational Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 19-34]
  • Short-term incentive-based compensation The Effect of Short and Long-term Incentive-based Compensation on Earnings Management with Regard to Institutional Shareholders [Volume 4, Issue 13, 2017, Pages 1-20]
  • Small and Medium Business (SMEs) Investigation of the Relationship between Intellectual Capital and Performance of Small and Medium Size Companies in Kerman City [Volume 4, Issue 13, 2017, Pages 49-70]
  • Social Responsibility Examination of the Relationship between Social Responsibility, Economic Performance and Tax Avoidance in Companies Listed in the Tehran Stock Exchange [Volume 4, Issue 15, 2017, Pages 67-92]
  • Social Responsibility Studying the Relationship between Awareness and Environmental Attitude of Accounting Students and Graduates [Volume 4, Issue 16, 2017, Pages 53-72]
  • Stock Price Stock Trading Cost and Stock Price: the Moderating Role of Institutional Investors [Volume 4, Issue 15, 2017, Pages 45-66]
  • Stock Trading Costs Stock Trading Cost and Stock Price: the Moderating Role of Institutional Investors [Volume 4, Issue 15, 2017, Pages 45-66]
  • Structural Capital Structural Capital and Sticky Behavior of Selling, General & Administrative Expenses: Evidence from Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 59-76]
  • Structural Capital Factor Intellectual Capital and Economic Growth in Related to Tehran Stock Exchange Companies [Volume 4, Issue 15, 2017, Pages 93-112]
  • Structural Equation Modeling (SEM) Investigation of the Relationship between Intellectual Capital and Performance of Small and Medium Size Companies in Kerman City [Volume 4, Issue 13, 2017, Pages 49-70]
  • Sustainable Accounting Studying the Relationship between Awareness and Environmental Attitude of Accounting Students and Graduates [Volume 4, Issue 16, 2017, Pages 53-72]
  • Sustainable Development Studying the Relationship between Awareness and Environmental Attitude of Accounting Students and Graduates [Volume 4, Issue 16, 2017, Pages 53-72]

T

  • Tax Avoidance Effect of Tax Avoidance and Audit Fees Corporate Governance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 15, 2017, Pages 1-22]
  • Tax Avoidance Examination of the Relationship between Social Responsibility, Economic Performance and Tax Avoidance in Companies Listed in the Tehran Stock Exchange [Volume 4, Issue 15, 2017, Pages 67-92]
  • Tax management The Relationship between Characteristics of Corporate Governance, Earnings Management and Tax Management in Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 77-96]
  • Tehran Stock Exchange Structural Capital and Sticky Behavior of Selling, General & Administrative Expenses: Evidence from Tehran Stock Exchange [Volume 4, Issue 14, 2017, Pages 59-76]

U

  • Unconditional Conservatism Types of Conservatism and Relationship to Earnings' Quality and Stock Prices [Volume 4, Issue 13, 2017, Pages 95-114]
  • Unrecorded assets Investigating the Relationship between Unrecoreded Assets and Information Disclosure on Future Earning Response Coeffecetion [Volume 4, Issue 16, 2017, Pages 73-90]

V

  • Volatility of stock returns Investigating the Effect of Specific Charecteristics of Firms on the Relationship between Working Capital Accruals and Volatility of Stock Return [Volume 4, Issue 15, 2017, Pages 23-44]

W

  • Working capital accruals Investigating the Effect of Specific Charecteristics of Firms on the Relationship between Working Capital Accruals and Volatility of Stock Return [Volume 4, Issue 15, 2017, Pages 23-44]