Keyword Index

A

  • Accounting model Comparison of Accounting Approach with Hazard Models in Dimension of Explanatory Power for Bankruptcy Prediction [Volume 4, Issue 2, 2015, Pages 125-144]
  • Auditing ranking Auditor’s Perceptions of Reasonable Assurance in Audit Work [Volume 4, Issue 1, 2015, Pages 81-114]
  • Audit opinion Evaluating the Relationship between Audit Opinion and Earnings Persistence [Volume 4, Issue 2, 2015, Pages 55-80]

B

  • Bankruptcy Prediction Comparison of Accounting Approach with Hazard Models in Dimension of Explanatory Power for Bankruptcy Prediction [Volume 4, Issue 2, 2015, Pages 125-144]

C

  • Cash conversion cycle The Relationship between Cash Conversion Cycle and Financial Performance [Volume 4, Issue 2, 2015, Pages 81-98]
  • Company life cycle Examination the Relationship between the Life-Cycle and Cost of Capital of the listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 141-170]
  • Conditional Conservatism An Investigation on the Effect of Conditional and Unconditional Conservatism of Accounting and Auditing Information on Future Stock Prices Crash Risk: New Evidence from Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 115-140]
  • Corporate Governance Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting [Volume 4, Issue 1, 2015, Pages 53-80]
  • Corporate Governance Structure Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting [Volume 4, Issue 1, 2015, Pages 53-80]
  • Cost anti-stickiness The Moderating Effect of Future Expectations and Changes to Past Sales on Cost of Behavioral Asymmetry [Volume 4, Issue 2, 2015, Pages 99-124]
  • Cost of Capital The Effect of Information Quality on Systematic Risk and Cost of capital [Volume 4, Issue 1, 2015, Pages 171-196]
  • Cost Stickiness The Moderating Effect of Future Expectations and Changes to Past Sales on Cost of Behavioral Asymmetry [Volume 4, Issue 2, 2015, Pages 99-124]

D

  • Discretionary accruals Investigating the Information content of Earnings and Cash and Accruals Components in Explaining Market Value of Firms [Volume 4, Issue 2, 2015, Pages 33-54]

E

  • Earnings Forecast Investigating the Relationship Between Stock Return Volatility and Management Earnings Forecast Errors [Volume 4, Issue 2, 2015, Pages 7-32]
  • Earnings Persistence and Earnings Evaluating the Relationship between Audit Opinion and Earnings Persistence [Volume 4, Issue 2, 2015, Pages 55-80]
  • Explanatory power Comparison of Accounting Approach with Hazard Models in Dimension of Explanatory Power for Bankruptcy Prediction [Volume 4, Issue 2, 2015, Pages 125-144]

F

  • Field of Study Auditor’s Perceptions of Reasonable Assurance in Audit Work [Volume 4, Issue 1, 2015, Pages 81-114]
  • Future Stock Price Crash Risk An Investigation on the Effect of Conditional and Unconditional Conservatism of Accounting and Auditing Information on Future Stock Prices Crash Risk: New Evidence from Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 115-140]

G

  • Gender Auditor’s Perceptions of Reasonable Assurance in Audit Work [Volume 4, Issue 1, 2015, Pages 81-114]

H

  • Hazard models Comparison of Accounting Approach with Hazard Models in Dimension of Explanatory Power for Bankruptcy Prediction [Volume 4, Issue 2, 2015, Pages 125-144]

I

  • Implied cost of capital Examination the Relationship between the Life-Cycle and Cost of Capital of the listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 141-170]
  • Internet-based Corporate Disclosure Index Influencing Factors on web-based Financial Information Disclosure [Volume 4, Issue 1, 2015, Pages 27-52]

M

  • Management Errors Investigating the Relationship Between Stock Return Volatility and Management Earnings Forecast Errors [Volume 4, Issue 2, 2015, Pages 7-32]
  • Managerial Ability The Role of Managerial Ability to Change in Voluntary and Mandatory Audit [Volume 4, Issue 2, 2015, Pages 145-170]
  • Mandatory Audit Changes The Role of Managerial Ability to Change in Voluntary and Mandatory Audit [Volume 4, Issue 2, 2015, Pages 145-170]
  • Membership in Iranian Official Auditors Association and Reasonable Assurance Auditor’s Perceptions of Reasonable Assurance in Audit Work [Volume 4, Issue 1, 2015, Pages 81-114]
  • Method of Cash Flows Examination the Relationship between the Life-Cycle and Cost of Capital of the listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 141-170]

O

  • Operating Cash Flow Investigating the Information content of Earnings and Cash and Accruals Components in Explaining Market Value of Firms [Volume 4, Issue 2, 2015, Pages 33-54]

R

S

  • SEC Investigating the Relationship Between Stock Return Volatility and Management Earnings Forecast Errors [Volume 4, Issue 2, 2015, Pages 7-32]
  • Stock Return Volatility Investigating the Relationship Between Stock Return Volatility and Management Earnings Forecast Errors [Volume 4, Issue 2, 2015, Pages 7-32]
  • Systematic risk The Effect of Information Quality on Systematic Risk and Cost of capital [Volume 4, Issue 1, 2015, Pages 171-196]

T

  • Tax aggressive procedures The study of Investor Valuation Through Uncertain Tax Positions of listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 7-26]
  • Tehran Stock Exchange Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting [Volume 4, Issue 1, 2015, Pages 53-80]

U

  • Uncertain Through Tax Positions The study of Investor Valuation Through Uncertain Tax Positions of listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 7-26]
  • Unconditional Conservatism An Investigation on the Effect of Conditional and Unconditional Conservatism of Accounting and Auditing Information on Future Stock Prices Crash Risk: New Evidence from Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 115-140]

V

  • Variation of the effective tax rate The study of Investor Valuation Through Uncertain Tax Positions of listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 7-26]
  • Voluntary Audit Changes The Role of Managerial Ability to Change in Voluntary and Mandatory Audit [Volume 4, Issue 2, 2015, Pages 145-170]