Accounting and Auditing Research

Accounting and Auditing Research

Keyword Index
A
  • Accountants’ Individual Characteristics Prioritization of Accountants’ Personal Values and Individual Characteristics: Some Criticism on Accountants Education [Volume 7, Issue 25, 2015, Pages 118-133]
  • Accounting conservatism Audit Quality and Accounting Conservatism: Evidence from the Listed Companies on the Tehran Stock Exchange [Volume 7, Issue 27, 2015, Pages 4-19]
  • Accounting conservatism The role of accounting conservatism in management earnings forecast bias [Volume 7, Issue 26, 2015, Pages 108-120]
  • Accounting information quality Review difference among historical value based accounting information and inflation in cause adjusted value based accounting information and that efficacy on financial reporting quality in tehran Stock Exchange accepted companies [Volume 7, Issue 25, 2015, Pages 134-150]
  • Accounting Quality and Stock Price Delay Accounting Quality and Stock Price Delay [Volume 7, Issue 28, 2015, Pages 88-99]
  • Accruals The Effect of Firm growth on Mispricing of Accruals and Cash Flows in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 72-87]
  • Accruals Modeling of Earnings Quality in Tehran Stock Exchange: Accruals Role [Volume 7, Issue 25, 2015, Pages 76-99]
  • Agency costs The effect of capital structure on unconditional conservatism and agency costs in firms listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 36-53]
  • Audit Quality Audit Quality and Accounting Conservatism: Evidence from the Listed Companies on the Tehran Stock Exchange [Volume 7, Issue 27, 2015, Pages 4-19]
B
  • Behavioral Accounting Theory Prioritization of Accountants’ Personal Values and Individual Characteristics: Some Criticism on Accountants Education [Volume 7, Issue 25, 2015, Pages 118-133]
  • Behavior Cost The Effect of Costs Stickiness on Conditional Conservatism [Volume 7, Issue 27, 2015, Pages 20-33]
  • Bonds issuance and obtain banking facilities Feasibility Sukuk issued in comparison with other methods of financing in The companies listed on the Stock Exchange [Volume 7, Issue 25, 2015, Pages 58-75]
C
  • Capital budgeting Managers’ decision making based on capital budgeting and its effect on financial performance of public and private companies [Volume 7, Issue 28, 2015, Pages 54-71]
  • Capital structure The effect of capital structure on unconditional conservatism and agency costs in firms listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 36-53]
  • Capital structure The Investigation of Co-Determination of Capital Structure and Stock Returns in Listed Companies in Tehran Stock Exchange (TSE) [Volume 7, Issue 25, 2015, Pages 12-27]
  • Cash holding level Effect of Competition Risk in Product Market on Cash Holding Level in Firms Having Constraints in Financing and Investment Opportunities [Volume 7, Issue 27, 2015, Pages 98-81]
  • Competition Risk Effect of Competition Risk in Product Market on Cash Holding Level in Firms Having Constraints in Financing and Investment Opportunities [Volume 7, Issue 27, 2015, Pages 98-81]
  • Conditional Conservatism The Effect of Costs Stickiness on Conditional Conservatism [Volume 7, Issue 27, 2015, Pages 20-33]
  • Conservatism The effect of RISK on CONSERVATISM [Volume 7, Issue 26, 2015, Pages 74-91]
  • Corporate financial performance The impact corporate social responsibility on the corporate financial performance of companies listed in Tehran Stock Exchange. (TSE) [Volume 7, Issue 27, 2015, Pages 82-99]
  • Corporate Governance Examine the relationship between corporate governance and ownership structure on earnings management of listed companies in Tehran stock exchange [Volume 7, Issue 28, 2015, Pages 100-120]
  • Corporate Governance The Relationship Between Family & Nonfamily Ownership with Performance in Tehran Stock & Exchange [Volume 7, Issue 25, 2015, Pages 28-41]
  • Corporate governance level The effect of corporate governance level on the Earnings transparency and cost of capital in tehran stock exchange [Volume 7, Issue 26, 2015, Pages 46-57]
  • Cost of Capital The effect of corporate governance level on the Earnings transparency and cost of capital in tehran stock exchange [Volume 7, Issue 26, 2015, Pages 46-57]
  • Cost Stickiness The Effect of Costs Stickiness on Conditional Conservatism [Volume 7, Issue 27, 2015, Pages 20-33]
D
  • Discounted measures and Market value added Managers’ decision making based on capital budgeting and its effect on financial performance of public and private companies [Volume 7, Issue 28, 2015, Pages 54-71]
  • Dividends Policies The Relationship Between Future Profits and Free Cash Flows with Dividends Policy [Volume 7, Issue 26, 2015, Pages 58-73]
  • Dysfunctional audit behavior A Survey on Relationship between Auditors Professional and Organizational Commitment with Dysfunctional Audit Behavior [Volume 7, Issue 27, 2015, Pages 34-53]
E
  • Earnings Management Examining Earnings Management in IPO Firms in Contrast to the Other Firms: Evidence from Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 4-17]
  • Earnings of Timeliness Asymmetric The Effect of Costs Stickiness on Conditional Conservatism [Volume 7, Issue 27, 2015, Pages 20-33]
  • Earnings Quality Factors affecting free cash flow valuation of listed companies in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 28-45]
  • Earnings Quality Modeling of Earnings Quality in Tehran Stock Exchange: Accruals Role [Volume 7, Issue 25, 2015, Pages 76-99]
  • Earnings transparency The effect of corporate governance level on the Earnings transparency and cost of capital in tehran stock exchange [Volume 7, Issue 26, 2015, Pages 46-57]
  • Efficiency The Application of Multi-Purpose Genetic Algorithm in Optimizing Bank's Facilities Portfolio (A Case Study of the Granted Facilities in One of the Commercial Banks of Iran) [Volume 7, Issue 27, 2015, Pages 100-120]
  • External Financing The relationship between the external financing methods with the future financial operation [Volume 7, Issue 25, 2015, Pages 42-57]
F
  • Family Ownership The Relationship Between Family & Nonfamily Ownership with Performance in Tehran Stock & Exchange [Volume 7, Issue 25, 2015, Pages 28-41]
  • Financial Characteristics The relationship between quality of aggregate disclosure (mandatory and voluntary) and financial and nonfinancial characteristics of companies listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 18-35]
  • Financial Leverage Factors affecting free cash flow valuation of listed companies in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 28-45]
  • Financing Constraints Effect of Competition Risk in Product Market on Cash Holding Level in Firms Having Constraints in Financing and Investment Opportunities [Volume 7, Issue 27, 2015, Pages 98-81]
  • Firm growth The Effect of Firm growth on Mispricing of Accruals and Cash Flows in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 72-87]
  • Free Cash Flow Factors affecting free cash flow valuation of listed companies in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 28-45]
  • Free Cash Flows The Relationship Between Future Profits and Free Cash Flows with Dividends Policy [Volume 7, Issue 26, 2015, Pages 58-73]
  • Future Profit The Relationship Between Future Profits and Free Cash Flows with Dividends Policy [Volume 7, Issue 26, 2015, Pages 58-73]
G
  • Genetic Algorithm The Application of Multi-Purpose Genetic Algorithm in Optimizing Bank's Facilities Portfolio (A Case Study of the Granted Facilities in One of the Commercial Banks of Iran) [Volume 7, Issue 27, 2015, Pages 100-120]
  • Growth Opportunities Factors affecting free cash flow valuation of listed companies in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 28-45]
I
  • Inflation Review difference among historical value based accounting information and inflation in cause adjusted value based accounting information and that efficacy on financial reporting quality in tehran Stock Exchange accepted companies [Volume 7, Issue 25, 2015, Pages 134-150]
  • Information Asymmetry The role of Trust on the Reaction of Investors against Announcement of Profit by Emphasizing on the Requirements of Official Institutions and Information Asymmetry [Volume 7, Issue 26, 2015, Pages 92-107]
  • Initial Public Offerings Examining Earnings Management in IPO Firms in Contrast to the Other Firms: Evidence from Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 4-17]
  • Intangible Assets Investigating the Relationship between Intangible Assets, Profitability and Value of Firms Listed in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 4-27]
  • Intangible Assets Accounting for intellectual capital: on the elsive path from theory to practice [Volume 7, Issue 25, 2015, Pages 4-11]
  • Investment Opportunity Constraints Effect of Competition Risk in Product Market on Cash Holding Level in Firms Having Constraints in Financing and Investment Opportunities [Volume 7, Issue 27, 2015, Pages 98-81]
  • Investors’ Reaction The role of Trust on the Reaction of Investors against Announcement of Profit by Emphasizing on the Requirements of Official Institutions and Information Asymmetry [Volume 7, Issue 26, 2015, Pages 92-107]
K
  • Kothari Performance-Match model Examining Earnings Management in IPO Firms in Contrast to the Other Firms: Evidence from Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 4-17]
L
  • Latent variables The Investigation of Co-Determination of Capital Structure and Stock Returns in Listed Companies in Tehran Stock Exchange (TSE) [Volume 7, Issue 25, 2015, Pages 12-27]
  • LInear Structural RELation (LISREL) The Investigation of Co-Determination of Capital Structure and Stock Returns in Listed Companies in Tehran Stock Exchange (TSE) [Volume 7, Issue 25, 2015, Pages 12-27]
M
  • Managerial Ownership Factors affecting free cash flow valuation of listed companies in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 28-45]
  • Mandatory Disclosure The relationship between quality of aggregate disclosure (mandatory and voluntary) and financial and nonfinancial characteristics of companies listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 18-35]
  • Mishkin test The Effect of Firm growth on Mispricing of Accruals and Cash Flows in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 72-87]
  • Modeling Modeling of Earnings Quality in Tehran Stock Exchange: Accruals Role [Volume 7, Issue 25, 2015, Pages 76-99]
N
  • Net Income Investigation into the decomposition of cash flows in predicting future operating cash flows [Volume 7, Issue 25, 2015, Pages 100-117]
  • Nonfamily ownership The Relationship Between Family & Nonfamily Ownership with Performance in Tehran Stock & Exchange [Volume 7, Issue 25, 2015, Pages 28-41]
  • Non-Financial Characteristics The relationship between quality of aggregate disclosure (mandatory and voluntary) and financial and nonfinancial characteristics of companies listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 18-35]
  • Nonsystematic Risk The effect of RISK on CONSERVATISM [Volume 7, Issue 26, 2015, Pages 74-91]
O
  • Operating Cash Flows Investigation into the decomposition of cash flows in predicting future operating cash flows [Volume 7, Issue 25, 2015, Pages 100-117]
P
  • Participation papers Feasibility Sukuk issued in comparison with other methods of financing in The companies listed on the Stock Exchange [Volume 7, Issue 25, 2015, Pages 58-75]
  • Personal Values Prioritization of Accountants’ Personal Values and Individual Characteristics: Some Criticism on Accountants Education [Volume 7, Issue 25, 2015, Pages 118-133]
  • Pool Data Audit Quality and Accounting Conservatism: Evidence from the Listed Companies on the Tehran Stock Exchange [Volume 7, Issue 27, 2015, Pages 4-19]
  • Positive Accounting Theory Examining Earnings Management in IPO Firms in Contrast to the Other Firms: Evidence from Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 4-17]
  • Predicting Investigation into the decomposition of cash flows in predicting future operating cash flows [Volume 7, Issue 25, 2015, Pages 100-117]
  • Product Market Effect of Competition Risk in Product Market on Cash Holding Level in Firms Having Constraints in Financing and Investment Opportunities [Volume 7, Issue 27, 2015, Pages 98-81]
  • Professional commitment A Survey on Relationship between Auditors Professional and Organizational Commitment with Dysfunctional Audit Behavior [Volume 7, Issue 27, 2015, Pages 34-53]
  • Profit Announcement The role of Trust on the Reaction of Investors against Announcement of Profit by Emphasizing on the Requirements of Official Institutions and Information Asymmetry [Volume 7, Issue 26, 2015, Pages 92-107]
R
  • Requirements of Official Institutions The role of Trust on the Reaction of Investors against Announcement of Profit by Emphasizing on the Requirements of Official Institutions and Information Asymmetry [Volume 7, Issue 26, 2015, Pages 92-107]
S
  • Social trust The role of Trust on the Reaction of Investors against Announcement of Profit by Emphasizing on the Requirements of Official Institutions and Information Asymmetry [Volume 7, Issue 26, 2015, Pages 92-107]
  • Stock Returns The Investigation of Co-Determination of Capital Structure and Stock Returns in Listed Companies in Tehran Stock Exchange (TSE) [Volume 7, Issue 25, 2015, Pages 12-27]
  • Structural Equation Modeling (SEM) The Investigation of Co-Determination of Capital Structure and Stock Returns in Listed Companies in Tehran Stock Exchange (TSE) [Volume 7, Issue 25, 2015, Pages 12-27]
  • Sukuk issuance Feasibility Sukuk issued in comparison with other methods of financing in The companies listed on the Stock Exchange [Volume 7, Issue 25, 2015, Pages 58-75]
  • Systematic risk The effect of RISK on CONSERVATISM [Volume 7, Issue 26, 2015, Pages 74-91]
T
  • Tehran Stock Exchange Audit Quality and Accounting Conservatism: Evidence from the Listed Companies on the Tehran Stock Exchange [Volume 7, Issue 27, 2015, Pages 4-19]
  • Tehran Stock Exchange (TSE) Investigating the Relationship between Intangible Assets, Profitability and Value of Firms Listed in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 4-27]
U
  • Unconditional Conservatism The effect of capital structure on unconditional conservatism and agency costs in firms listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 36-53]
V
  • Value Accounting for intellectual capital: on the elsive path from theory to practice [Volume 7, Issue 25, 2015, Pages 4-11]
  • Voluntary Disclosure The relationship between quality of aggregate disclosure (mandatory and voluntary) and financial and nonfinancial characteristics of companies listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 18-35]