Accounting and Auditing Research

Accounting and Auditing Research

Keyword Index
A
  • Abnormal Accruals Information quality proxies analysis from precision Aspect [Volume 6, Issue 22, 2014, Pages 18-35]
  • Accounting Training The Study and Recognition of Dominated view about the Teaching of Accounting in Universities; Traditional view or Ethical view [Volume 6, Issue 23, 2014, Pages 56-69]
  • Accrual Accounting A Model for Cash Flow forecasting in Iranian Companies [Volume 6, Issue 21, 2014, Pages 4-23]
  • Accrual Component The Study of Relationship between Accruals Persistence & Return on Stock [Volume 6, Issue 21, 2014, Pages 86-99]
  • Accruals A Model for Cash Flow forecasting in Iranian Companies [Volume 6, Issue 21, 2014, Pages 4-23]
  • Accruals Persistence The Study of Relationship between Accruals Persistence & Return on Stock [Volume 6, Issue 21, 2014, Pages 86-99]
  • Agency Problems Effects of Cash Flow on Corporate Investment Decisions [Volume 6, Issue 23, 2014, Pages 4-23]
  • Agency Relationship "The investigative of effect of ownership structure on earning persistence of companies listed in Tehran Stock Exchange" [Volume 6, Issue 24, 2014, Pages 118-133]
  • And Multivariate Nonlinear Regression Study Of Main Components Of Effective Tax Rate In The Accepted Firms, In The Tehran Stock Exchange, Based On Model Of Multivariate Nonlinear Regression. [Volume 6, Issue 24, 2014, Pages 76-89]
  • Ant Colony Algorithm Comparison of Ant Colony Algorithm (ACA) with MDA & LOGIT Methods in Financial Distress Prediction [Volume 6, Issue 23, 2014, Pages 120-143]
  • Artificial Neural Networks Predict the relationship between stock returns and information asymmetry using artificial neural networks [Volume 6, Issue 24, 2014, Pages 16-33]
  • Asymmetric information The Effect of Accounting and Market Variables Asymmetry Information on the Common stock Cost of Capital [Volume 6, Issue 21, 2014, Pages 68-85]
  • Auditor’s industry specialization Review of the Relation of Auditor’s Size, Tenure & Industry Specialization with Stock Liquidity [Volume 6, Issue 21, 2014, Pages 38-51]
  • Auditor’s size Review of the Relation of Auditor’s Size, Tenure & Industry Specialization with Stock Liquidity [Volume 6, Issue 21, 2014, Pages 38-51]
  • Auditor’s tenure Review of the Relation of Auditor’s Size, Tenure & Industry Specialization with Stock Liquidity [Volume 6, Issue 21, 2014, Pages 38-51]
  • Audit Quality Review of the Relation of Auditor’s Size, Tenure & Industry Specialization with Stock Liquidity [Volume 6, Issue 21, 2014, Pages 38-51]
  • Auto regress Models Comparison of neural networks and Auto regression performance in prediction of Dividend and Price Index [Volume 6, Issue 21, 2014, Pages 128-140]
B
  • BCC model Analyzing Financial Statements by using Window Data Envelopment Analysis Evidence from Iran [Volume 6, Issue 24, 2014, Pages 4-15]
  • Bid-Ask spread The Effect of Accounting and Market Variables Asymmetry Information on the Common stock Cost of Capital [Volume 6, Issue 21, 2014, Pages 68-85]
  • Board Independence The investigation of the Effect of Board of Directors Characteristics on the Firm Performance in Different Level of Market Competition [Volume 6, Issue 24, 2014, Pages 34-49]
  • Board of directors independency Board of director's attitudes and financing methods relation of listed companies of Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 24-37]
  • Board of directors ownership Board of director's attitudes and financing methods relation of listed companies of Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 24-37]
  • Board of directors size Board of director's attitudes and financing methods relation of listed companies of Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 24-37]
  • Board Size The investigation of the Effect of Board of Directors Characteristics on the Firm Performance in Different Level of Market Competition [Volume 6, Issue 24, 2014, Pages 34-49]
C
  • Cash Accounting A Model for Cash Flow forecasting in Iranian Companies [Volume 6, Issue 21, 2014, Pages 4-23]
  • Cash Flow Comprehensive Review of Predictability Power and Informational Content of Income Statement and Balance Sheet Variables for Future Cash Flow [Volume 6, Issue 23, 2014, Pages 88-101]
  • Cash Flow Component The Study of Relationship between Accruals Persistence & Return on Stock [Volume 6, Issue 21, 2014, Pages 86-99]
  • Cash Flow Patterns The Effectiveness of Cash flow patterns and genetic programming Model in Predicting Financial Distress [Volume 6, Issue 22, 2014, Pages 70-93]
  • Cash Flow Predicting A Model for Cash Flow forecasting in Iranian Companies [Volume 6, Issue 21, 2014, Pages 4-23]
  • Compensation Study of board compensation and accounting performance indexes (Evidence from: listed firms in Tehran Stock Exchange) [Volume 6, Issue 23, 2014, Pages 24-35]
  • Competition in Product Market The Impact of Product Market Competition & Corporate Governance on Cash Holdings Policies in Companies Listed on The Tehran Stock Exchange [Volume 6, Issue 23, 2014, Pages 102-119]
  • Consolidated financial statements Consolidated and parent company earning management: an Exprimental Study [Volume 6, Issue 21, 2014, Pages 52-67]
  • CoQ system Study of Effect of Implementation of Cost of Quality System on Cost Management in Fajr Jam Gas Refinering Company [Volume 6, Issue 22, 2014, Pages 36-51]
  • Corporate Governance The Impact of Product Market Competition & Corporate Governance on Cash Holdings Policies in Companies Listed on The Tehran Stock Exchange [Volume 6, Issue 23, 2014, Pages 102-119]
  • Cost of stock capital The Effect of Accounting and Market Variables Asymmetry Information on the Common stock Cost of Capital [Volume 6, Issue 21, 2014, Pages 68-85]
D
  • Disclosure of Intellectual Capital Disclosure of Intellectual Capital in Financial Reporting of firms which listed in Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 116-127]
  • Diversity The Effect of Diversification on the Financial Performance of the Manufacturing Companies of Tehran Securities Bourse. [Volume 6, Issue 22, 2014, Pages 110-123]
  • Dividend and Price Index Comparison of neural networks and Auto regression performance in prediction of Dividend and Price Index [Volume 6, Issue 21, 2014, Pages 128-140]
  • Dividend Payout Investigating the Impact of Product Market Competition on the Dividend Payouts of Listed Companies on the Tehran Stock Exchange [Volume 6, Issue 22, 2014, Pages 94-109]
E
  • Earning Quality Examination of Iranian companies characteristics’ relative importance in earning quality determination and analytical comparison with market capital of other countries. [Volume 6, Issue 24, 2014, Pages 134-150]
  • Earning Quality The Effect of Earning Quality on Idiosyncratic Return Volatility [Volume 6, Issue 23, 2014, Pages 36-55]
  • Earnings Management Consolidated and parent company earning management: an Exprimental Study [Volume 6, Issue 21, 2014, Pages 52-67]
  • Earnings Persistence "The investigative of effect of ownership structure on earning persistence of companies listed in Tehran Stock Exchange" [Volume 6, Issue 24, 2014, Pages 118-133]
  • Earnings Persistence Sustainability of Tax Paid Rate and Investors’ Expectations of Future Earnings [Volume 6, Issue 23, 2014, Pages 70-87]
  • Earnings Quality "The investigative of effect of ownership structure on earning persistence of companies listed in Tehran Stock Exchange" [Volume 6, Issue 24, 2014, Pages 118-133]
  • Earnings Surprise Information quality proxies analysis from precision Aspect [Volume 6, Issue 22, 2014, Pages 18-35]
  • Earnings Surprises The Effect of Earnings Surprises and Earnings Quality Attributes on Capital Market Reactions Evidenced from Iran [Volume 6, Issue 24, 2014, Pages 90-103]
  • Effective Tax Rate Study Of Main Components Of Effective Tax Rate In The Accepted Firms, In The Tehran Stock Exchange, Based On Model Of Multivariate Nonlinear Regression. [Volume 6, Issue 24, 2014, Pages 76-89]
  • Envelopment analysis of data Analyzing Financial Statements by using Window Data Envelopment Analysis Evidence from Iran [Volume 6, Issue 24, 2014, Pages 4-15]
  • Exchange Rate Volatilities Exchange Rate Volatilities & Stock Return in Iran [Volume 6, Issue 22, 2014, Pages 4-17]
  • External Capital Disclosure of Intellectual Capital in Financial Reporting of firms which listed in Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 116-127]
  • External Financing Board of director's attitudes and financing methods relation of listed companies of Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 24-37]
F
  • Fajr Jam Gas Refinering Company Study of Effect of Implementation of Cost of Quality System on Cost Management in Fajr Jam Gas Refinering Company [Volume 6, Issue 22, 2014, Pages 36-51]
  • Financial Distress The Effectiveness of Cash flow patterns and genetic programming Model in Predicting Financial Distress [Volume 6, Issue 22, 2014, Pages 70-93]
  • Financial distress prediction Comparison of Ant Colony Algorithm (ACA) with MDA & LOGIT Methods in Financial Distress Prediction [Volume 6, Issue 23, 2014, Pages 120-143]
  • Financial distress prediction The Effectiveness of Cash flow patterns and genetic programming Model in Predicting Financial Distress [Volume 6, Issue 22, 2014, Pages 70-93]
  • Financial Leverage Effects of Cash Flow on Corporate Investment Decisions [Volume 6, Issue 23, 2014, Pages 4-23]
  • Financial Statement Analysis Analyzing Financial Statements by using Window Data Envelopment Analysis Evidence from Iran [Volume 6, Issue 24, 2014, Pages 4-15]
  • Firm Performance The investigation of the Effect of Board of Directors Characteristics on the Firm Performance in Different Level of Market Competition [Volume 6, Issue 24, 2014, Pages 34-49]
  • Firm Performance The investigation of effect of firm's performance and institutional ownership in intellectual capital about firm's accepted in TSE [Volume 6, Issue 22, 2014, Pages 52-69]
  • Firm Size Study Of Main Components Of Effective Tax Rate In The Accepted Firms, In The Tehran Stock Exchange, Based On Model Of Multivariate Nonlinear Regression. [Volume 6, Issue 24, 2014, Pages 76-89]
  • Firm Size The investigation of effect of firm's performance and institutional ownership in intellectual capital about firm's accepted in TSE [Volume 6, Issue 22, 2014, Pages 52-69]
  • Forward-Looking model Consolidated and parent company earning management: an Exprimental Study [Volume 6, Issue 21, 2014, Pages 52-67]
  • Future Cash Flow Predicting Model A Model for Cash Flow forecasting in Iranian Companies [Volume 6, Issue 21, 2014, Pages 4-23]
G
  • Genetic Programming Model The Effectiveness of Cash flow patterns and genetic programming Model in Predicting Financial Distress [Volume 6, Issue 22, 2014, Pages 70-93]
  • Government prepared Tax Survey Relation between Tax Avoidance and tax difference in listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2014, Pages 50-75]
  • Growth Opportunities Effects of Cash Flow on Corporate Investment Decisions [Volume 6, Issue 23, 2014, Pages 4-23]
  • Growth opportunity The investigation of effect of firm's performance and institutional ownership in intellectual capital about firm's accepted in TSE [Volume 6, Issue 22, 2014, Pages 52-69]
H
  • Human capital Disclosure of Intellectual Capital in Financial Reporting of firms which listed in Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 116-127]
I
  • Idiosyncratic Return Volatility The Effect of Earning Quality on Idiosyncratic Return Volatility [Volume 6, Issue 23, 2014, Pages 36-55]
  • Information Asymmetry Predict the relationship between stock returns and information asymmetry using artificial neural networks [Volume 6, Issue 24, 2014, Pages 16-33]
  • Internal Capital Disclosure of Intellectual Capital in Financial Reporting of firms which listed in Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 116-127]
  • Internal Financing Board of director's attitudes and financing methods relation of listed companies of Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 24-37]
  • Investment Effects of Cash Flow on Corporate Investment Decisions [Volume 6, Issue 23, 2014, Pages 4-23]
L
  • Leverage Ratio The Effect of Diversification on the Financial Performance of the Manufacturing Companies of Tehran Securities Bourse. [Volume 6, Issue 22, 2014, Pages 110-123]
M
  • Market Competition The investigation of the Effect of Board of Directors Characteristics on the Firm Performance in Different Level of Market Competition [Volume 6, Issue 24, 2014, Pages 34-49]
  • MDA Comparison of Ant Colony Algorithm (ACA) with MDA & LOGIT Methods in Financial Distress Prediction [Volume 6, Issue 23, 2014, Pages 120-143]
  • Moral Vision The Study and Recognition of Dominated view about the Teaching of Accounting in Universities; Traditional view or Ethical view [Volume 6, Issue 23, 2014, Pages 56-69]
N
  • Net cash flow from operating activities Study of board compensation and accounting performance indexes (Evidence from: listed firms in Tehran Stock Exchange) [Volume 6, Issue 23, 2014, Pages 24-35]
  • Net profit A Study about the power of accounting variables in predicting future cash flows, during the stages of company's life - cycles [Volume 6, Issue 23, 2014, Pages 144-160]
  • Neural Networks Comparison of neural networks and Auto regression performance in prediction of Dividend and Price Index [Volume 6, Issue 21, 2014, Pages 128-140]
O
  • Over-Investment Effects of Cash Flow on Corporate Investment Decisions [Volume 6, Issue 23, 2014, Pages 4-23]
  • Ownership structure "The investigative of effect of ownership structure on earning persistence of companies listed in Tehran Stock Exchange" [Volume 6, Issue 24, 2014, Pages 118-133]
P
  • Percentage Managerial Ownership The investigation of the Effect of Board of Directors Characteristics on the Firm Performance in Different Level of Market Competition [Volume 6, Issue 24, 2014, Pages 34-49]
  • Persistency Information quality proxies analysis from precision Aspect [Volume 6, Issue 22, 2014, Pages 18-35]
  • Predictability Information quality proxies analysis from precision Aspect [Volume 6, Issue 22, 2014, Pages 18-35]
  • Privatization Evaluating Governmental Corporations Financial Performance after Privatization in Tehran Stock Exchange [Volume 6, Issue 22, 2014, Pages 140-155]
R
  • Research Vision The Study and Recognition of Dominated view about the Teaching of Accounting in Universities; Traditional view or Ethical view [Volume 6, Issue 23, 2014, Pages 56-69]
  • Return on Stock The Study of Relationship between Accruals Persistence & Return on Stock [Volume 6, Issue 21, 2014, Pages 86-99]
S
T
  • Tax Avoidance Survey Relation between Tax Avoidance and tax difference in listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2014, Pages 50-75]
  • Tax Definite Survey Relation between Tax Avoidance and tax difference in listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2014, Pages 50-75]
  • Tax Income Survey Relation between Tax Avoidance and tax difference in listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2014, Pages 50-75]
  • Tax Pressure Study Of Main Components Of Effective Tax Rate In The Accepted Firms, In The Tehran Stock Exchange, Based On Model Of Multivariate Nonlinear Regression. [Volume 6, Issue 24, 2014, Pages 76-89]
  • Tehran Stock Exchange Investigating the Impact of Product Market Competition on the Dividend Payouts of Listed Companies on the Tehran Stock Exchange [Volume 6, Issue 22, 2014, Pages 94-109]
  • Tehran Stock Exchange (TSE) Earnings per Share forecasting models using MLP and RBF Neural Networks on the listed firms in Tehran Stock Exchange (TSE) [Volume 6, Issue 21, 2014, Pages 100-115]
  • Tobin's Q Study of board compensation and accounting performance indexes (Evidence from: listed firms in Tehran Stock Exchange) [Volume 6, Issue 23, 2014, Pages 24-35]
  • Traditional Vision The Study and Recognition of Dominated view about the Teaching of Accounting in Universities; Traditional view or Ethical view [Volume 6, Issue 23, 2014, Pages 56-69]
  • Type of Industry Disclosure of Intellectual Capital in Financial Reporting of firms which listed in Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 116-127]
U
  • Under-investment Effects of Cash Flow on Corporate Investment Decisions [Volume 6, Issue 23, 2014, Pages 4-23]
W
  • Window data envelopment analysis Analyzing Financial Statements by using Window Data Envelopment Analysis Evidence from Iran [Volume 6, Issue 24, 2014, Pages 4-15]