Keyword Index

A

  • Accuracy of Financial Information Reviewing the Relationship between Financial Reporting Quality and Auditor Opinion in Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 47-74]
  • Aggressive Financial Reporting Aggressive Reporting and Stock Price Informativeness [Volume 3, Issue 2, 2014, Pages 7-22]
  • Asset turnover A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin [Volume 3, Issue 1, 2014, Pages 75-96]
  • Auditor Opinion Reviewing the Relationship between Financial Reporting Quality and Auditor Opinion in Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 47-74]
  • Audit Report Delay Investigating the Relationship between Corporate Governance Mechanism and the Reduction of Audit Report Delay for the Companies Listed on Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 75-98]

B

  • Bankruptcy The Effect of Different Financial Reporting Attributes on Decline the Predictive Ability of Bankruptcy Models [Volume 3, Issue 1, 2014, Pages 29-48]
  • Bankruptcy prediction models The Effect of Different Financial Reporting Attributes on Decline the Predictive Ability of Bankruptcy Models [Volume 3, Issue 1, 2014, Pages 29-48]
  • Board Independence Investigating the Effects of Board Size and Independence on Tax Aggressiveness [Volume 3, Issue 1, 2014, Pages 7-28]
  • Board Size Investigating the Effects of Board Size and Independence on Tax Aggressiveness [Volume 3, Issue 1, 2014, Pages 7-28]

C

  • Capital Market Development Aggressive Reporting and Stock Price Informativeness [Volume 3, Issue 2, 2014, Pages 7-22]
  • Conservatism The Impact of Accounting Conservatism on Optimization of Investment [Volume 3, Issue 2, 2014, Pages 99-122]
  • Corporate Governance Surveying the relationship between Liquidity, Corporate Governance and the Value of Public Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2014, Pages 49-74]
  • Corporate Governance Explaining the Role of Corporate Governance on Value Creation with Considering value Based Management [Volume 3, Issue 2, 2014, Pages 23-46]
  • Corporate Governance Investigating the Relationship between Corporate Governance Mechanism and the Reduction of Audit Report Delay for the Companies Listed on Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 75-98]
  • Corporate Governance The Relationship between Firm Performance, Corporate Governance and Environmental Disclosure Quality [Volume 3, Issue 2, 2014, Pages 123-146]
  • Cost of Capital The Relationship between Information disclosure and Cost of Capital in Entities Listed on Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2014, Pages 97-118]

D

  • Different Financial Reporting Attributes The Effect of Different Financial Reporting Attributes on Decline the Predictive Ability of Bankruptcy Models [Volume 3, Issue 1, 2014, Pages 29-48]
  • Disclosure Quality Reviewing the Relationship between Financial Reporting Quality and Auditor Opinion in Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 47-74]
  • Downward earnings management A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin [Volume 3, Issue 1, 2014, Pages 75-96]

E

  • Earnings Persistence Reviewing the Relationship between Financial Reporting Quality and Auditor Opinion in Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 47-74]
  • Effective Tax Rate Investigating the Effects of Board Size and Independence on Tax Aggressiveness [Volume 3, Issue 1, 2014, Pages 7-28]
  • Environmental Disclosure Quality The Relationship between Firm Performance, Corporate Governance and Environmental Disclosure Quality [Volume 3, Issue 2, 2014, Pages 123-146]
  • Estimation Risk * The Relationship between Information disclosure and Cost of Capital in Entities Listed on Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2014, Pages 97-118]

F

  • Financial Ratios The Effect of Different Financial Reporting Attributes on Decline the Predictive Ability of Bankruptcy Models [Volume 3, Issue 1, 2014, Pages 29-48]
  • Firm Performance The Relationship between Firm Performance, Corporate Governance and Environmental Disclosure Quality [Volume 3, Issue 2, 2014, Pages 123-146]
  • Firm Value * Surveying the relationship between Liquidity, Corporate Governance and the Value of Public Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2014, Pages 49-74]

I

  • Information Disclosure The Relationship between Information disclosure and Cost of Capital in Entities Listed on Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2014, Pages 97-118]

M

  • Mean-reverting Behavior Testing Competitive Environment Hypothesis on Tehran Stock Exchange listed Firms: Evidences from Stationary Status of Profitability Measures at Industry and Market levels [Volume 3, Issue 1, 2014, Pages 141-160]

O

  • Optimal Investment The Impact of Accounting Conservatism on Optimization of Investment [Volume 3, Issue 2, 2014, Pages 99-122]
  • Overinvestment The Impact of Accounting Conservatism on Optimization of Investment [Volume 3, Issue 2, 2014, Pages 99-122]

P

  • Panel Unit Root Tests Testing Competitive Environment Hypothesis on Tehran Stock Exchange listed Firms: Evidences from Stationary Status of Profitability Measures at Industry and Market levels [Volume 3, Issue 1, 2014, Pages 141-160]
  • Profitability Study of Linear and Nonlinear Interactions between Growth and Profitability, based on Financial Reports [Volume 3, Issue 1, 2014, Pages 119-140]
  • Profitability Measures Testing Competitive Environment Hypothesis on Tehran Stock Exchange listed Firms: Evidences from Stationary Status of Profitability Measures at Industry and Market levels [Volume 3, Issue 1, 2014, Pages 141-160]
  • Profit margin A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin [Volume 3, Issue 1, 2014, Pages 75-96]

Q

  • Quality of Accruals Reviewing the Relationship between Financial Reporting Quality and Auditor Opinion in Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 47-74]

S

  • Stationary Testing Competitive Environment Hypothesis on Tehran Stock Exchange listed Firms: Evidences from Stationary Status of Profitability Measures at Industry and Market levels [Volume 3, Issue 1, 2014, Pages 141-160]
  • Stochastic Behavior Testing Competitive Environment Hypothesis on Tehran Stock Exchange listed Firms: Evidences from Stationary Status of Profitability Measures at Industry and Market levels [Volume 3, Issue 1, 2014, Pages 141-160]
  • Stock Price Informativeness Aggressive Reporting and Stock Price Informativeness [Volume 3, Issue 2, 2014, Pages 7-22]

T

  • Tax Aggressiveness Investigating the Effects of Board Size and Independence on Tax Aggressiveness [Volume 3, Issue 1, 2014, Pages 7-28]
  • Timeliness Investigating the Relationship between Corporate Governance Mechanism and the Reduction of Audit Report Delay for the Companies Listed on Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 75-98]
  • Trade Volume Surveying the relationship between Liquidity, Corporate Governance and the Value of Public Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2014, Pages 49-74]

U

  • Underinvestment The Impact of Accounting Conservatism on Optimization of Investment [Volume 3, Issue 2, 2014, Pages 99-122]
  • Upward earnings management A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin [Volume 3, Issue 1, 2014, Pages 75-96]