Accounting and Auditing Research

Accounting and Auditing Research

Keyword Index
A
  • Aaccruals Survey of the relationship between Operating Earnings , accruals and Operating cash flows [Volume 4, Issue 15, 2012, Pages 116-133]
  • Accounting-based risk measures Fundamental-Based Risk Measurement and its Relation with Risk Adjustment and Stock Return [Volume 4, Issue 16, 2012, Pages 38-61]
  • Accounting conservatism Relationship between optional accruals and accounting conservatism [Volume 4, Issue 15, 2012, Pages 134-155]
  • Accounting Education Dissensions in the Desirable Undergraduate Accounting Curriculum among Accounting Educators, Auditors, Accountants and Recent Graduates of Accounting [Volume 4, Issue 15, 2012, Pages 22-41]
  • Accounting Educators Dissensions in the Desirable Undergraduate Accounting Curriculum among Accounting Educators, Auditors, Accountants and Recent Graduates of Accounting [Volume 4, Issue 15, 2012, Pages 22-41]
  • Accounting Graduate Curriculum Dissensions in the Desirable Undergraduate Accounting Curriculum among Accounting Educators, Auditors, Accountants and Recent Graduates of Accounting [Volume 4, Issue 15, 2012, Pages 22-41]
  • Accounting Practitioners Dissensions in the Desirable Undergraduate Accounting Curriculum among Accounting Educators, Auditors, Accountants and Recent Graduates of Accounting [Volume 4, Issue 15, 2012, Pages 22-41]
  • Accrual components of income The Relationship between Earnings Quality and Reformed Laws and Regulations in Public companies transformed through Privatization [Volume 4, Issue 15, 2012, Pages 42-59]
  • Accruals Investigating the Persistence of The Cash Component of Earnings [Volume 4, Issue 15, 2012, Pages 60-73]
  • Actual Accruals The Relationship between Environmental Uncertainty and manager's Use of Discretionary Accruals among Listed Firms in the Tehran’s Stock Exchange [Volume 4, Issue 14, 2012, Pages 20-37]
  • Agency cost Influence of Corporate Governance and Capital Structure Indexes on Agency Cost [Volume 4, Issue 14, 2012, Pages 82-97]
  • Audit Firms Listed in Iranian Association of Certified Public Accountants The Study of Corporate Governance Mechanisms and Auditor Election of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 38-51]
  • Auditor Election The Study of Corporate Governance Mechanisms and Auditor Election of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 38-51]
  • Audit Organization The Study of Corporate Governance Mechanisms and Auditor Election of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 38-51]
B
  • Bank credit risk Determining the Relationship between Macro-Economic Factors & Bank Credit Risk [Volume 4, Issue 16, 2012, Pages 102-119]
  • Behavioral Finance Studing Transylvania Effect on Stock Return and Trading Volume [Volume 4, Issue 14, 2012, Pages 114-133]
  • Bid-Ask spread The Study of the Role of Information Asymmetry in Capital Structure Decisions for Corporations Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 14, 2012, Pages 4-19]
  • Blocks Stock Exchange and assignment practices stocks to the private sector [Volume 4, Issue 15, 2012, Pages 74-87]
C
  • Capital Market Forecasting the Tehran Stock Market return by using following models؛ moving average (MA) and moving average model with external inputs (MAX) [Volume 4, Issue 16, 2012, Pages 16-37]
  • Capital structure The Study of the Role of Information Asymmetry in Capital Structure Decisions for Corporations Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 14, 2012, Pages 4-19]
  • Cash The study of relationship conservatism & flexibility in cash management [Volume 4, Issue 16, 2012, Pages 136-151]
  • Conservatism The study of relationship conservatism & flexibility in cash management [Volume 4, Issue 16, 2012, Pages 136-151]
  • Continiuing income Standard deviation Fundamental-Based Risk Measurement and its Relation with Risk Adjustment and Stock Return [Volume 4, Issue 16, 2012, Pages 38-61]
  • Corporate Governance The Relationship between Earnings Quality and Reformed Laws and Regulations in Public companies transformed through Privatization [Volume 4, Issue 15, 2012, Pages 42-59]
  • Corporate Governance Investigation the impact corporate governance structure on financial Performance and valuation in public firms [Volume 4, Issue 15, 2012, Pages 88-101]
  • Corporate Governance The Study of Corporate Governance Mechanisms and Auditor Election of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 38-51]
  • Corporate Governance Influence of Corporate Governance and Capital Structure Indexes on Agency Cost [Volume 4, Issue 14, 2012, Pages 82-97]
  • Corporate Governance Mechanisms The Study of Corporate Governance Mechanisms and Auditor Election of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 38-51]
D
  • Debt Ratios The Study of the Role of Information Asymmetry in Capital Structure Decisions for Corporations Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 14, 2012, Pages 4-19]
  • Discretionary accruals The Relationship between Environmental Uncertainty and manager's Use of Discretionary Accruals among Listed Firms in the Tehran’s Stock Exchange [Volume 4, Issue 14, 2012, Pages 20-37]
  • Dividend per Share Determining the Relationship between QToobin Ratio and Dividend per Share Criteria for Listed Companies in the Tehran Security Exchange [Volume 4, Issue 14, 2012, Pages 134-150]
E
  • Earnings Persistence Investigating the Persistence of The Cash Component of Earnings [Volume 4, Issue 15, 2012, Pages 60-73]
  • Earnings Persistence The comparison between the quality of reported earnings and restated earnings [Volume 4, Issue 14, 2012, Pages 52-65]
  • Earnings Predictability The comparison between the quality of reported earnings and restated earnings [Volume 4, Issue 14, 2012, Pages 52-65]
  • Earnings Quality Capital Raise by Iranian Listed Firms [Volume 4, Issue 16, 2012, Pages 80-101]
  • Earnings Quality The comparison between the quality of reported earnings and restated earnings [Volume 4, Issue 14, 2012, Pages 52-65]
  • Earnings restatement The comparison between the quality of reported earnings and restated earnings [Volume 4, Issue 14, 2012, Pages 52-65]
  • Economic Value Added The Impact of Private Ownership ratio on Economic Value added (EVA) And Return On Asset (ROA) in Tehran Stock Exchange Corporations [Volume 4, Issue 14, 2012, Pages 66-81]
  • Effectiveness The determinants of value-adding internal audit departments in companies listed in Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 98-113]
  • Environmental uncertainty The Relationship between Environmental Uncertainty and manager's Use of Discretionary Accruals among Listed Firms in the Tehran’s Stock Exchange [Volume 4, Issue 14, 2012, Pages 20-37]
  • Excess return on equities Beta Fundamental-Based Risk Measurement and its Relation with Risk Adjustment and Stock Return [Volume 4, Issue 16, 2012, Pages 38-61]
  • Excess return on equities Standard deviation Fundamental-Based Risk Measurement and its Relation with Risk Adjustment and Stock Return [Volume 4, Issue 16, 2012, Pages 38-61]
  • Expected Accruals Relationship between optional accruals and accounting conservatism [Volume 4, Issue 15, 2012, Pages 134-155]
  • Expected Accruals The Relationship between Environmental Uncertainty and manager's Use of Discretionary Accruals among Listed Firms in the Tehran’s Stock Exchange [Volume 4, Issue 14, 2012, Pages 20-37]
F
  • Financial Distress The compilation of predicting patterns of financial distress using internal analysis data and artificial intelligent techniques’’ [Volume 4, Issue 16, 2012, Pages 120-135]
  • Financial Flexibility The study of relationship conservatism & flexibility in cash management [Volume 4, Issue 16, 2012, Pages 136-151]
  • Financial Variables The compilation of predicting patterns of financial distress using internal analysis data and artificial intelligent techniques’’ [Volume 4, Issue 16, 2012, Pages 120-135]
  • Free Cash Flow Investigating the Persistence of The Cash Component of Earnings [Volume 4, Issue 15, 2012, Pages 60-73]
  • Fundamental variables The Effect of The fundamentals on portfolio returns in [Volume 4, Issue 16, 2012, Pages 152-165]
I
  • Income predictability The Relationship between Earnings Quality and Reformed Laws and Regulations in Public companies transformed through Privatization [Volume 4, Issue 15, 2012, Pages 42-59]
  • Index Forecasting the Tehran Stock Market return by using following models؛ moving average (MA) and moving average model with external inputs (MAX) [Volume 4, Issue 16, 2012, Pages 16-37]
  • Institutional Owners Influence of Corporate Governance and Capital Structure Indexes on Agency Cost [Volume 4, Issue 14, 2012, Pages 82-97]
  • Internal Audit Department The determinants of value-adding internal audit departments in companies listed in Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 98-113]
  • Internal Auditing The determinants of value-adding internal audit departments in companies listed in Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 98-113]
L
  • Loan Loss Provision Ratio Determining the Relationship between Macro-Economic Factors & Bank Credit Risk [Volume 4, Issue 16, 2012, Pages 102-119]
M
  • Macro-economic factors Determining the Relationship between Macro-Economic Factors & Bank Credit Risk [Volume 4, Issue 16, 2012, Pages 102-119]
  • Market Return Studing Transylvania Effect on Stock Return and Trading Volume [Volume 4, Issue 14, 2012, Pages 114-133]
  • Market- Value -Added (MVA) A research on usefulness of stock valuation models to anticipate stock prices in TSE [Volume 4, Issue 16, 2012, Pages 4-15]
  • Modeling Forecasting the Tehran Stock Market return by using following models؛ moving average (MA) and moving average model with external inputs (MAX) [Volume 4, Issue 16, 2012, Pages 16-37]
N
  • Neural Network (NN) The compilation of predicting patterns of financial distress using internal analysis data and artificial intelligent techniques’’ [Volume 4, Issue 16, 2012, Pages 120-135]
  • Neuro finance Studing Transylvania Effect on Stock Return and Trading Volume [Volume 4, Issue 14, 2012, Pages 114-133]
O
  • Operating Cash Flows Survey of the relationship between Operating Earnings , accruals and Operating cash flows [Volume 4, Issue 15, 2012, Pages 116-133]
  • Operating income Standard deviation Fundamental-Based Risk Measurement and its Relation with Risk Adjustment and Stock Return [Volume 4, Issue 16, 2012, Pages 38-61]
  • Ownership structure Influence of Corporate Governance and Capital Structure Indexes on Agency Cost [Volume 4, Issue 14, 2012, Pages 82-97]
P
  • Performance measurement The Impact of Private Ownership ratio on Economic Value added (EVA) And Return On Asset (ROA) in Tehran Stock Exchange Corporations [Volume 4, Issue 14, 2012, Pages 66-81]
  • Performance measurement Determining the Relationship between QToobin Ratio and Dividend per Share Criteria for Listed Companies in the Tehran Security Exchange [Volume 4, Issue 14, 2012, Pages 134-150]
  • Priced Risk Fundamental-Based Risk Measurement and its Relation with Risk Adjustment and Stock Return [Volume 4, Issue 16, 2012, Pages 38-61]
  • Principal component analysis (PCA) The compilation of predicting patterns of financial distress using internal analysis data and artificial intelligent techniques’’ [Volume 4, Issue 16, 2012, Pages 120-135]
  • Privatization Stock Exchange and assignment practices stocks to the private sector [Volume 4, Issue 15, 2012, Pages 74-87]
  • Privatization The Impact of Private Ownership ratio on Economic Value added (EVA) And Return On Asset (ROA) in Tehran Stock Exchange Corporations [Volume 4, Issue 14, 2012, Pages 66-81]
  • Profit from long-lived assets sales Earning management through Timimg of long-lived assets sales [Volume 4, Issue 15, 2012, Pages 102-115]
Q
  • QToobin Ratio Determining the Relationship between QToobin Ratio and Dividend per Share Criteria for Listed Companies in the Tehran Security Exchange [Volume 4, Issue 14, 2012, Pages 134-150]
R
  • Recent Graduates of Accounting Dissensions in the Desirable Undergraduate Accounting Curriculum among Accounting Educators, Auditors, Accountants and Recent Graduates of Accounting [Volume 4, Issue 15, 2012, Pages 22-41]
  • Return on Asset The Impact of Private Ownership ratio on Economic Value added (EVA) And Return On Asset (ROA) in Tehran Stock Exchange Corporations [Volume 4, Issue 14, 2012, Pages 66-81]
  • ROA Investigation the impact corporate governance structure on financial Performance and valuation in public firms [Volume 4, Issue 15, 2012, Pages 88-101]
  • ROE Investigation the impact corporate governance structure on financial Performance and valuation in public firms [Volume 4, Issue 15, 2012, Pages 88-101]
S
  • Stock Exchange A research on usefulness of stock valuation models to anticipate stock prices in TSE [Volume 4, Issue 16, 2012, Pages 4-15]
  • System Du pint The Impact of Private Ownership ratio on Economic Value added (EVA) And Return On Asset (ROA) in Tehran Stock Exchange Corporations [Volume 4, Issue 14, 2012, Pages 66-81]
T
  • Timimg of transactions Earning management through Timimg of long-lived assets sales [Volume 4, Issue 15, 2012, Pages 102-115]
  • Tobin’s Q Investigation the impact corporate governance structure on financial Performance and valuation in public firms [Volume 4, Issue 15, 2012, Pages 88-101]
  • Tobit Regression Influence of Corporate Governance and Capital Structure Indexes on Agency Cost [Volume 4, Issue 14, 2012, Pages 82-97]
  • Trading Volume Studing Transylvania Effect on Stock Return and Trading Volume [Volume 4, Issue 14, 2012, Pages 114-133]
  • Transylvania Studing Transylvania Effect on Stock Return and Trading Volume [Volume 4, Issue 14, 2012, Pages 114-133]
U
  • Unexpected Accruals Relationship between optional accruals and accounting conservatism [Volume 4, Issue 15, 2012, Pages 134-155]
  • Unmanaged Earnings The Relationship between Environmental Uncertainty and manager's Use of Discretionary Accruals among Listed Firms in the Tehran’s Stock Exchange [Volume 4, Issue 14, 2012, Pages 20-37]
V
  • Value The Impact of Private Ownership ratio on Economic Value added (EVA) And Return On Asset (ROA) in Tehran Stock Exchange Corporations [Volume 4, Issue 14, 2012, Pages 66-81]
  • Value Added The determinants of value-adding internal audit departments in companies listed in Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 98-113]