Accounting and Auditing Research

Accounting and Auditing Research

Keyword Index
A
  • Accounting Accounting positioning in the managerial planning process [Volume 9, Issue 34, 2017, Pages 70-87]
  • Accounting disclousure Accounting disclosure and Future performance: Structural equation approach [Volume 9, Issue 35, 2017, Pages 71-90]
  • Accruals Investigating the Relationship of Accrual Components and Stock Trading Costs [Volume 9, Issue 34, 2017, Pages 24-41]
  • Activity Based Costing The effect of out-sourcing on Health Services Costs of Qom Health Center by Activity based Costing approach [Volume 9, Issue 33, 2017, Pages 88-107]
  • Agency costs The Analyzing Effective Factors on Agency Costs with Emphasis on the Ratio of Operating Expenses to Sales [Volume 9, Issue 36, 2017, Pages 65-80]
  • Agency Theory Investigating the Effect of Managers’ and Market Perceptions Regarding Firm’s Value on Capital Expenditures in Imperfect Markets Considering Agency Problems [Volume 9, Issue 34, 2017, Pages 88-103]
  • AHP Evaluating corporate social responsibility using entropy weight and grey relation analysis [Volume 9, Issue 35, 2017, Pages 145-164]
  • Analytic Hierarchy Process (AHP) Accounting positioning in the managerial planning process [Volume 9, Issue 34, 2017, Pages 70-87]
  • Antropy Evaluating corporate social responsibility using entropy weight and grey relation analysis [Volume 9, Issue 35, 2017, Pages 145-164]
  • Asymmetric Risk Asymmetric Risk and Expected Return [Volume 9, Issue 36, 2017, Pages 97-114]
B
  • Bid-Ask Spread Tehran Stock Exchange The Study of Relationship between Financial Leverage and Information Asymmetry in Listed Firms of Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 104-121]
C
  • Capital Expenditures Investigating the Effect of Managers’ and Market Perceptions Regarding Firm’s Value on Capital Expenditures in Imperfect Markets Considering Agency Problems [Volume 9, Issue 34, 2017, Pages 88-103]
  • Capital structure The Study of Relationship between Financial Leverage and Information Asymmetry in Listed Firms of Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 104-121]
  • Capital structure The Study of The Relation Between Corporate Life Cycle and Capital Structure in TSE (Tehran Stock Exchange) [Volume 9, Issue 36, 2017, Pages 81-96]
  • Capital Structure-Ratio of Cash From Operating Cash Flows- The Stock Holders' Rights Ratio To Assets- Profit Division Policy Surveyingof capital structure effect and its chanyer on profit division policy in companiesaccepted in tehran stok Exchange (TSE) [Volume 9, Issue 35, 2017, Pages 129-144]
  • Carhart Four-factor Model Appraising Expected Return Prediction on Corporate Using the Carhart Four-Factor Model [Volume 9, Issue 35, 2017, Pages 57-70]
  • Cash Flow Patterns The Relationship between Profitability criteria and Risk With stock price Based on Cash Flow Patterns (Case study: companies growing and declining) [Volume 9, Issue 33, 2017, Pages 4-23]
  • Cash returns of assets Relation between Investment Cash Flows And Financial Leverage on the Garanted Companies in Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 5-16]
  • Company Size The Study of The Relation Between Corporate Life Cycle and Capital Structure in TSE (Tehran Stock Exchange) [Volume 9, Issue 36, 2017, Pages 81-96]
  • Confirmatory Factor Analysis Accounting disclosure and Future performance: Structural equation approach [Volume 9, Issue 35, 2017, Pages 71-90]
  • Continuous Auditing Identify and Ranking the Effective Factors On the Implementation of Continuous Auditing By TOPSIS Technique [Volume 9, Issue 33, 2017, Pages 56-73]
  • Corporate Governance Directorial corporate capital and information disclosure quality [Volume 9, Issue 33, 2017, Pages 74-87]
  • Corporate Governance The Analyzing Effective Factors on Agency Costs with Emphasis on the Ratio of Operating Expenses to Sales [Volume 9, Issue 36, 2017, Pages 65-80]
  • Cost-benefit of IFRS Financial statements users’ Perceptions about acceptance and adaptation of International financial reporting standards (IFRS) [Volume 9, Issue 36, 2017, Pages 51-64]
  • Cost of Common Stock Capital Impact of Qualitative Characteristics of Accounting Information on Cost of Common Stock Capital [Volume 9, Issue 36, 2017, Pages 35-50]
D
  • Directorial capital Directorial corporate capital and information disclosure quality [Volume 9, Issue 33, 2017, Pages 74-87]
  • Disaggregated accounting profitability The Study of Value Relevance of Disaggregated Profitability Based on the New Framework of Financial Statements proposed by IASB & FASB, for Tehran Stock Exchange Companies. [Volume 9, Issue 33, 2017, Pages 24-41]
  • Disclosure Quality Directorial corporate capital and information disclosure quality [Volume 9, Issue 33, 2017, Pages 74-87]
  • Discretionary accruals Survey of comparing the effect of ownership type ( public and private ) on the earnings quality of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 42-57]
  • Discretionary and Non-Discretionary Accruals Investigating the Relationship of Accrual Components and Stock Trading Costs [Volume 9, Issue 34, 2017, Pages 24-41]
  • Dividend Policy The investigation of relationship between volatility of profit ability ratios, retained earnings, capital expenditures, and changes incorporate dividend policy on firms listed in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 91-106]
  • Dividend Policy Persistence Studying the role of Smoothed Earnings on Future Performance of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 122-137]
E
  • Earnings Persistence Studying the role of Smoothed Earnings on Future Performance of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 122-137]
  • Earnings Quality Survey of comparing the effect of ownership type ( public and private ) on the earnings quality of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 42-57]
  • Earnings smoothing Studying the role of Smoothed Earnings on Future Performance of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 122-137]
  • Education of IFRS Financial statements users’ Perceptions about acceptance and adaptation of International financial reporting standards (IFRS) [Volume 9, Issue 36, 2017, Pages 51-64]
  • Equity Determining Factors of Financial Stability in Investments Companies Accepted in Securities Market [Volume 9, Issue 36, 2017, Pages 17-34]
  • Exchange rate fluctuation An investigation the impact of exchange rate fluctuations on profitability of listed export companies in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 5-20]
  • Expected Return Asymmetric Risk and Expected Return [Volume 9, Issue 36, 2017, Pages 97-114]
F
  • Financial and Insurance Institutions The Effect of Competition in Market on Non-Manufacturing Companies' Financial Stability (Financial and Insurance Institutions) [Volume 9, Issue 34, 2017, Pages 58-69]
  • Financial Distress The Association of Earning Management and Financial Distress With in Global Financial Crisis Period in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 21-38]
  • Financial Leverage The Study of Relationship between Financial Leverage and Information Asymmetry in Listed Firms of Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 104-121]
  • Financial Leverage Relation between Investment Cash Flows And Financial Leverage on the Garanted Companies in Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 5-16]
  • Financial Statements Users’ Perceptions Financial statements users’ Perceptions about acceptance and adaptation of International financial reporting standards (IFRS) [Volume 9, Issue 36, 2017, Pages 51-64]
  • Financial Sustainability Determining Factors of Financial Stability in Investments Companies Accepted in Securities Market [Volume 9, Issue 36, 2017, Pages 17-34]
  • Financing Effects of political communication on investment and Reducing financing constraints in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 4-23]
  • Financing activities The Study of Value Relevance of Disaggregated Profitability Based on the New Framework of Financial Statements proposed by IASB & FASB, for Tehran Stock Exchange Companies. [Volume 9, Issue 33, 2017, Pages 24-41]
  • Firm growth The Effects of Prior Period Adjustments on Firm Growth of the Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 135-154]
  • Firm Valuation Investigate the relationship between liquidity, disclosure quality and firm value based on the system of simultaneous equations [Volume 9, Issue 35, 2017, Pages 107-128]
  • Forecasted Expected Return Appraising Expected Return Prediction on Corporate Using the Carhart Four-Factor Model [Volume 9, Issue 35, 2017, Pages 57-70]
  • Free Cash Flow Investigating the Effect of Managers’ and Market Perceptions Regarding Firm’s Value on Capital Expenditures in Imperfect Markets Considering Agency Problems [Volume 9, Issue 34, 2017, Pages 88-103]
  • Free Cash Flow Explaining the market value of real options in TSE [Volume 9, Issue 35, 2017, Pages 39-56]
  • Future Performance Studying the role of Smoothed Earnings on Future Performance of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 122-137]
  • Future Performance Accounting disclosure and Future performance: Structural equation approach [Volume 9, Issue 35, 2017, Pages 71-90]
G
  • Global Financial Crisis The Association of Earning Management and Financial Distress With in Global Financial Crisis Period in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 21-38]
  • GRA Evaluating corporate social responsibility using entropy weight and grey relation analysis [Volume 9, Issue 35, 2017, Pages 145-164]
H
  • Health Services The effect of out-sourcing on Health Services Costs of Qom Health Center by Activity based Costing approach [Volume 9, Issue 33, 2017, Pages 88-107]
I
  • Implementation Identify and Ranking the Effective Factors On the Implementation of Continuous Auditing By TOPSIS Technique [Volume 9, Issue 33, 2017, Pages 56-73]
  • Information Asymmetric The Study of Relationship between Financial Leverage and Information Asymmetry in Listed Firms of Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 104-121]
  • Information Transmission Hypothesis Accounting disclosure and Future performance: Structural equation approach [Volume 9, Issue 35, 2017, Pages 71-90]
  • International Financial Reporting Standards Financial statements users’ Perceptions about acceptance and adaptation of International financial reporting standards (IFRS) [Volume 9, Issue 36, 2017, Pages 51-64]
  • Investment Effects of political communication on investment and Reducing financing constraints in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 4-23]
  • Investment Cash Flows Relation between Investment Cash Flows And Financial Leverage on the Garanted Companies in Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 5-16]
  • Investment Companies Determining Factors of Financial Stability in Investments Companies Accepted in Securities Market [Volume 9, Issue 36, 2017, Pages 17-34]
  • Iranian companies Effects of political communication on investment and Reducing financing constraints in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 4-23]
  • Islamic contracts Patterns of Margin Trading Based on Investment Fund and Spv [Volume 9, Issue 36, 2017, Pages 115-134]
L
  • Life Cycle Stages The Study of The Relation Between Corporate Life Cycle and Capital Structure in TSE (Tehran Stock Exchange) [Volume 9, Issue 36, 2017, Pages 81-96]
M
  • Management Accounting Accounting positioning in the managerial planning process [Volume 9, Issue 34, 2017, Pages 70-87]
  • Management's decision Accounting positioning in the managerial planning process [Volume 9, Issue 34, 2017, Pages 70-87]
  • Market –to-Book Ratio Investigating the Effect of Managers’ and Market Perceptions Regarding Firm’s Value on Capital Expenditures in Imperfect Markets Considering Agency Problems [Volume 9, Issue 34, 2017, Pages 88-103]
  • Measure of profitability The investigation of relationship between volatility of profit ability ratios, retained earnings, capital expenditures, and changes incorporate dividend policy on firms listed in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 91-106]
N
  • Net Income Explaining the market value of real options in TSE [Volume 9, Issue 35, 2017, Pages 39-56]
  • Net Income Determining Factors of Financial Stability in Investments Companies Accepted in Securities Market [Volume 9, Issue 36, 2017, Pages 17-34]
O
  • Operating activities The Study of Value Relevance of Disaggregated Profitability Based on the New Framework of Financial Statements proposed by IASB & FASB, for Tehran Stock Exchange Companies. [Volume 9, Issue 33, 2017, Pages 24-41]
  • Out sourcing The effect of out-sourcing on Health Services Costs of Qom Health Center by Activity based Costing approach [Volume 9, Issue 33, 2017, Pages 88-107]
P
  • Panel Data and Seemingly Unrelated Regression Approach Investigate the relationship between liquidity, disclosure quality and firm value based on the system of simultaneous equations [Volume 9, Issue 35, 2017, Pages 107-128]
  • Persistence Themoderating effect of the sticky cost on the relationship between the earning qyality and its determinants [Volume 9, Issue 33, 2017, Pages 128-141]
  • Political connection Effects of political communication on investment and Reducing financing constraints in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 4-23]
  • Predictability Themoderating effect of the sticky cost on the relationship between the earning qyality and its determinants [Volume 9, Issue 33, 2017, Pages 128-141]
  • Prior Period Adjustments The Effects of Prior Period Adjustments on Firm Growth of the Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 135-154]
  • Private Ownership Survey of comparing the effect of ownership type ( public and private ) on the earnings quality of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 42-57]
  • Profitability Examine the relationship between ROI,ROI,ROE in holding companies [Volume 9, Issue 33, 2017, Pages 142-157]
R
  • Ranking Identify and Ranking the Effective Factors On the Implementation of Continuous Auditing By TOPSIS Technique [Volume 9, Issue 33, 2017, Pages 56-73]
  • Ratio of Book Value to Market Value Appraising Expected Return Prediction on Corporate Using the Carhart Four-Factor Model [Volume 9, Issue 35, 2017, Pages 57-70]
  • Relevance Impact of Qualitative Characteristics of Accounting Information on Cost of Common Stock Capital [Volume 9, Issue 36, 2017, Pages 35-50]
  • Reliability Impact of Qualitative Characteristics of Accounting Information on Cost of Common Stock Capital [Volume 9, Issue 36, 2017, Pages 35-50]
  • Restatement The Effects of Prior Period Adjustments on Firm Growth of the Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 135-154]
  • Restructured Financial Statements The Study of Value Relevance of Disaggregated Profitability Based on the New Framework of Financial Statements proposed by IASB & FASB, for Tehran Stock Exchange Companies. [Volume 9, Issue 33, 2017, Pages 24-41]
  • Return on Assets Relation between Investment Cash Flows And Financial Leverage on the Garanted Companies in Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 5-16]
  • ROA An investigation the impact of exchange rate fluctuations on profitability of listed export companies in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 5-20]
  • ROE An investigation the impact of exchange rate fluctuations on profitability of listed export companies in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 5-20]
  • ROS An investigation the impact of exchange rate fluctuations on profitability of listed export companies in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 5-20]
S
  • Service cost The effect of out-sourcing on Health Services Costs of Qom Health Center by Activity based Costing approach [Volume 9, Issue 33, 2017, Pages 88-107]
  • Simullaneous Equation System Investigate the relationship between liquidity, disclosure quality and firm value based on the system of simultaneous equations [Volume 9, Issue 35, 2017, Pages 107-128]
  • Stock market value The Relationship between Profitability criteria and Risk With stock price Based on Cash Flow Patterns (Case study: companies growing and declining) [Volume 9, Issue 33, 2017, Pages 4-23]
  • Stock Returns Examine the relationship between ROI,ROI,ROE in holding companies [Volume 9, Issue 33, 2017, Pages 142-157]
  • Stock trading costs Investigating the Relationship of Accrual Components and Stock Trading Costs [Volume 9, Issue 34, 2017, Pages 24-41]
T
  • Tehran Stock Exchange The Association of Earning Management and Financial Distress With in Global Financial Crisis Period in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 21-38]
  • Tehran Stock Exchange (TSE) Investigating the Effect of Managers’ and Market Perceptions Regarding Firm’s Value on Capital Expenditures in Imperfect Markets Considering Agency Problems [Volume 9, Issue 34, 2017, Pages 88-103]
  • The effect of mediation The Investigation of Mediating Effect of Costs of Research and Development Disclosure on the Relationship between Product Market Competition and Stock Returns [Volume 9, Issue 33, 2017, Pages 108-127]
  • TOPSIS Technique Identify and Ranking the Effective Factors On the Implementation of Continuous Auditing By TOPSIS Technique [Volume 9, Issue 33, 2017, Pages 56-73]
  • Total Assets Determining Factors of Financial Stability in Investments Companies Accepted in Securities Market [Volume 9, Issue 36, 2017, Pages 17-34]
V
  • Volatility anomaly Asymmetric Risk and Expected Return [Volume 9, Issue 36, 2017, Pages 97-114]
  • Volatility of Earnings Survey of comparing the effect of ownership type ( public and private ) on the earnings quality of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 42-57]