Keyword Index

A

  • Abnormal audit report lag The Relationship between Companies’ Investment Opportunity and Audit Report Lag [Volume 5, Issue 19, 2018, Pages 1-20]
  • Accounitng Earnings The Effect of Audit Quality on the Relationship between Accounting Earnings and Stock Returns [Volume 5, Issue 19, 2018, Pages 21-44]
  • Accrual Component of earning Investigation Persistence Component Earning in Economic Foundations with Calculation Coefficient Sensitivity Each Industry and Comparison with Persistence Component Earnings in Accounting Fundamentals [Volume 5, Issue 19, 2018, Pages 69-92]
  • Agency costs The Effect of Cash Holdings on Audit Fee in Tehran Stock Exchange Companies [Volume 5, Issue 18, 2018, Pages 107-122]
  • Audit fee The Effect of Cash Holdings on Audit Fee in Tehran Stock Exchange Companies [Volume 5, Issue 18, 2018, Pages 107-122]
  • Audit Fees Effect of ownership Concentration and Size on Conditional Conservatism and Audit Fees relationships [Volume 5, Issue 19, 2018, Pages 45-68]
  • Auditor's Opinion Examination of the Effect of Conditional and Unconditional Conservatism on Auditor's Opinion in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2018, Pages 93-112]
  • Audit Quality The Effect of Audit Quality on the Relationship between Accounting Earnings and Stock Returns [Volume 5, Issue 19, 2018, Pages 21-44]
  • Audit report lag The Relationship between Companies’ Investment Opportunity and Audit Report Lag [Volume 5, Issue 19, 2018, Pages 1-20]

B

  • Board of Directors Examining the Monitoring Role of the Board of Directors in Tax Aggressiveness of Family Firms Listed in Tehran Stock Exchange [Volume 5, Issue 18, 2018, Pages 83-106]

C

  • Capital expenditure Investigating the Relationship between Capital Expenditures and Investment Efficiency in Different Stages of Firms Life Cycle [Volume 5, Issue 18, 2018, Pages 47-64]
  • Cash holding The Effect of Cash Holdings on Audit Fee in Tehran Stock Exchange Companies [Volume 5, Issue 18, 2018, Pages 107-122]
  • Conditional Conservatism Investigation the impact of Accounting Conditional and Unconditional conservatism on the Stock Future Price Crash Risk: Banks and Insurance-level evidences [Volume 5, Issue 18, 2018, Pages 65-82]
  • Conditional Conservatism Effect of ownership Concentration and Size on Conditional Conservatism and Audit Fees relationships [Volume 5, Issue 19, 2018, Pages 45-68]
  • Conditional Conservatism Examination of the Effect of Conditional and Unconditional Conservatism on Auditor's Opinion in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2018, Pages 93-112]
  • Conservatism The Effect of Conservatism and Corporate Governance on the Relationship Between the Level of Financial Leverage and Financial Performance of the Listed Companies in the Tehran Stok Exchange [Volume 5, Issue 17, 2018, Pages 1-24]
  • Corporate Governance The Effect of Conservatism and Corporate Governance on the Relationship Between the Level of Financial Leverage and Financial Performance of the Listed Companies in the Tehran Stok Exchange [Volume 5, Issue 17, 2018, Pages 1-24]

D

E

  • Earning persistence Investigation Persistence Component Earning in Economic Foundations with Calculation Coefficient Sensitivity Each Industry and Comparison with Persistence Component Earnings in Accounting Fundamentals [Volume 5, Issue 19, 2018, Pages 69-92]
  • Earnings Components The Effect of Audit Quality on the Relationship between Accounting Earnings and Stock Returns [Volume 5, Issue 19, 2018, Pages 21-44]
  • Excess Cash Holdings Institutional Ownership Moderating Role and Financing Constraints on Relation between Excess of Cash Holding and Change in Firm Value [Volume 5, Issue 18, 2018, Pages 1-26]
  • Expected return The comparison of explanatory power of Hou et al. four-factor model and Fama and French’s five-factor model to forecast expected return [Volume 5, Issue 19, 2018, Pages 113-133]

F

  • Fama and French’s five-factor model The comparison of explanatory power of Hou et al. four-factor model and Fama and French’s five-factor model to forecast expected return [Volume 5, Issue 19, 2018, Pages 113-133]
  • Family Firm Examining the Monitoring Role of the Board of Directors in Tax Aggressiveness of Family Firms Listed in Tehran Stock Exchange [Volume 5, Issue 18, 2018, Pages 83-106]
  • Finance Hierarchical Theory The study of Information asymmetry adjusted effect on finance hierarchical theory of listed companies of Tehran Stock Exchange [Volume 5, Issue 18, 2018, Pages 27-46]
  • Financial Information Reliability Financial Information Reliability and Information Asymmetry: Evidence from Tehran Stock Exchange [Volume 5, Issue 17, 2018, Pages 97-114]
  • Financial Leverage The Effect of Conservatism and Corporate Governance on the Relationship Between the Level of Financial Leverage and Financial Performance of the Listed Companies in the Tehran Stok Exchange [Volume 5, Issue 17, 2018, Pages 1-24]
  • Financial Performance The Effect of Conservatism and Corporate Governance on the Relationship Between the Level of Financial Leverage and Financial Performance of the Listed Companies in the Tehran Stok Exchange [Volume 5, Issue 17, 2018, Pages 1-24]
  • Financial Restatement Financial Information Reliability and Information Asymmetry: Evidence from Tehran Stock Exchange [Volume 5, Issue 17, 2018, Pages 97-114]
  • Financing The study of Information asymmetry adjusted effect on finance hierarchical theory of listed companies of Tehran Stock Exchange [Volume 5, Issue 18, 2018, Pages 27-46]
  • Financing Constraints Institutional Ownership Moderating Role and Financing Constraints on Relation between Excess of Cash Holding and Change in Firm Value [Volume 5, Issue 18, 2018, Pages 1-26]
  • Firm Value Institutional Ownership Moderating Role and Financing Constraints on Relation between Excess of Cash Holding and Change in Firm Value [Volume 5, Issue 18, 2018, Pages 1-26]
  • Firm value. Financial Leverage and Growth Opportunities The Relationship between Information Asymmetry and Firm Value: The Role of Financial Leverage and Growth Opportunities [Volume 5, Issue 17, 2018, Pages 81-96]

H

  • Hou et al. four-factor model The comparison of explanatory power of Hou et al. four-factor model and Fama and French’s five-factor model to forecast expected return [Volume 5, Issue 19, 2018, Pages 113-133]

I

  • Income Smoothing The Relationship between Innovation, Income Smoothing and Stock Price Crash Risk [Volume 5, Issue 17, 2018, Pages 25-50]
  • Information Asymmetry The Relationship between Information Asymmetry and Firm Value: The Role of Financial Leverage and Growth Opportunities [Volume 5, Issue 17, 2018, Pages 81-96]
  • Information Asymmetry Financial Information Reliability and Information Asymmetry: Evidence from Tehran Stock Exchange [Volume 5, Issue 17, 2018, Pages 97-114]
  • Information Asymmetry The study of Information asymmetry adjusted effect on finance hierarchical theory of listed companies of Tehran Stock Exchange [Volume 5, Issue 18, 2018, Pages 27-46]
  • Institutional Ownership Institutional Ownership Moderating Role and Financing Constraints on Relation between Excess of Cash Holding and Change in Firm Value [Volume 5, Issue 18, 2018, Pages 1-26]
  • Intangible Assets The Relationship between Innovation, Income Smoothing and Stock Price Crash Risk [Volume 5, Issue 17, 2018, Pages 25-50]
  • Investment efficiency Investigating the Relationship between Capital Expenditures and Investment Efficiency in Different Stages of Firms Life Cycle [Volume 5, Issue 18, 2018, Pages 47-64]
  • Investment opportunity The Relationship between Companies’ Investment Opportunity and Audit Report Lag [Volume 5, Issue 19, 2018, Pages 1-20]

L

  • Life cycle Investigating the Relationship between Capital Expenditures and Investment Efficiency in Different Stages of Firms Life Cycle [Volume 5, Issue 18, 2018, Pages 47-64]
  • Logistic Regression Examination of the Effect of Conditional and Unconditional Conservatism on Auditor's Opinion in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2018, Pages 93-112]

M

  • Moderator Variable The study of Information asymmetry adjusted effect on finance hierarchical theory of listed companies of Tehran Stock Exchange [Volume 5, Issue 18, 2018, Pages 27-46]

R

  • Return on Assets The Effect of Conservatism and Corporate Governance on the Relationship Between the Level of Financial Leverage and Financial Performance of the Listed Companies in the Tehran Stok Exchange [Volume 5, Issue 17, 2018, Pages 1-24]

S

  • Seemingly Unrelated Regression The study of Information asymmetry adjusted effect on finance hierarchical theory of listed companies of Tehran Stock Exchange [Volume 5, Issue 18, 2018, Pages 27-46]
  • Size Effect of ownership Concentration and Size on Conditional Conservatism and Audit Fees relationships [Volume 5, Issue 19, 2018, Pages 45-68]
  • Stock Prices Crash Risk The Relationship between Innovation, Income Smoothing and Stock Price Crash Risk [Volume 5, Issue 17, 2018, Pages 25-50]
  • Stock Returns The Effect of Audit Quality on the Relationship between Accounting Earnings and Stock Returns [Volume 5, Issue 19, 2018, Pages 21-44]

T

  • Tax Avoidance Examining the Monitoring Role of the Board of Directors in Tax Aggressiveness of Family Firms Listed in Tehran Stock Exchange [Volume 5, Issue 18, 2018, Pages 83-106]
  • Tax Effective Rate Examining the Monitoring Role of the Board of Directors in Tax Aggressiveness of Family Firms Listed in Tehran Stock Exchange [Volume 5, Issue 18, 2018, Pages 83-106]
  • Tehran Stock Exchange Financial Information Reliability and Information Asymmetry: Evidence from Tehran Stock Exchange [Volume 5, Issue 17, 2018, Pages 97-114]

U

  • Unconditional Conservatism Investigation the impact of Accounting Conditional and Unconditional conservatism on the Stock Future Price Crash Risk: Banks and Insurance-level evidences [Volume 5, Issue 18, 2018, Pages 65-82]
  • Unconditional Conservatism Examination of the Effect of Conditional and Unconditional Conservatism on Auditor's Opinion in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2018, Pages 93-112]