Applied Research in Financial Reporting

Applied Research in Financial Reporting

Keyword Index
A
  • Abnormal Accruals The Impact of Corporate Governance Mechanism on Financial Performance and Information Transparency [Volume 2, Issue 2, 2013, Pages 123-148]
  • Abnormal Return Announcement of Forecasted Earnings Per Share Adjustments and Stock Prices [Volume 2, Issue 1, 2013, Pages 131-146]
  • Accruals The Study of Membership Effect in Business Group on Earnings Quality. [Volume 2, Issue 1, 2013, Pages 89-106]
  • Adjustment of Forecasted Earnings Per Share Announcement of Forecasted Earnings Per Share Adjustments and Stock Prices [Volume 2, Issue 1, 2013, Pages 131-146]
  • Artificial Earnings Management The Relationship between Audit Quality and Artificial and Real Earnings Management [Volume 2, Issue 2, 2013, Pages 47-79]
  • Auditor Industry Specialization The Relationship between Audit Quality and Artificial and Real Earnings Management [Volume 2, Issue 2, 2013, Pages 47-79]
  • Auditor Reputation The Relationship between Audit Quality and Artificial and Real Earnings Management [Volume 2, Issue 2, 2013, Pages 47-79]
  • Audit Quality The Relationship between Audit Quality and Artificial and Real Earnings Management [Volume 2, Issue 2, 2013, Pages 47-79]
B
  • Bankruptcy A Comparative Study of Bankruptcy Prediction Models of Fulmer and Springate in accepted Companies in Tehran Stock Exchang [Volume 2, Issue 2, 2013, Pages 81-100]
  • Business Groups The Study of Membership Effect in Business Group on Earnings Quality. [Volume 2, Issue 1, 2013, Pages 89-106]
C
  • Capital Expenditure The Impact of Corporate Cash Holdings and Financial Constraints on Investment-Cash Flow Sensitivity [Volume 2, Issue 2, 2013, Pages 149-174]
  • Cash Flow Informativeness The Study of Relationship between Operating Cash Flows, Earnings Opacity and Stock Price Crash Risk [Volume 2, Issue 1, 2013, Pages 63-88]
  • Conditional Conservatism An Investigation of Conditional and Unconditional Conservatism Effects on Corporate Investment Behavior [Volume 2, Issue 2, 2013, Pages 29-46]
  • Conservatism Conservatism and Value Relevance of Accounting Information [Volume 2, Issue 1, 2013, Pages 45-61]
  • Conservatism An Investigation of Conditional and Unconditional Conservatism Effects on Corporate Investment Behavior [Volume 2, Issue 2, 2013, Pages 29-46]
  • Corporate Governance The Impact of Corporate Governance Mechanism on Financial Performance and Information Transparency [Volume 2, Issue 2, 2013, Pages 123-148]
  • Corporate Income Tax The Impact of Corporate Tax Rate Change for Earnings Management: The Case Study Reform Taxation Act in 1380 [Volume 2, Issue 1, 2013, Pages 25-44]
D
  • Discretionary accruals The Impact of Corporate Tax Rate Change for Earnings Management: The Case Study Reform Taxation Act in 1380 [Volume 2, Issue 1, 2013, Pages 25-44]
E
  • Earnings Autocorrelation Investigating the Post-Earnings Announcement Drift at Firms and Market Levels [Volume 2, Issue 1, 2013, Pages 107-129]
  • Earnings Management The Impact of Corporate Tax Rate Change for Earnings Management: The Case Study Reform Taxation Act in 1380 [Volume 2, Issue 1, 2013, Pages 25-44]
  • Earnings Management The Study of Relationship between Operating Cash Flows, Earnings Opacity and Stock Price Crash Risk [Volume 2, Issue 1, 2013, Pages 63-88]
  • Earnings Management The Impact of Corporate Governance Mechanism on Financial Performance and Information Transparency [Volume 2, Issue 2, 2013, Pages 123-148]
  • Earnings Opacity The Study of Relationship between Operating Cash Flows, Earnings Opacity and Stock Price Crash Risk [Volume 2, Issue 1, 2013, Pages 63-88]
  • Earnings Surprise Investigating the Post-Earnings Announcement Drift at Firms and Market Levels [Volume 2, Issue 1, 2013, Pages 107-129]
  • Earnings Surprises Identifying the Factors Affecting Post-Earnings-Announcement Drift [Volume 2, Issue 1, 2013, Pages 7-23]
  • Event Study Announcement of Forecasted Earnings Per Share Adjustments and Stock Prices [Volume 2, Issue 1, 2013, Pages 131-146]
F
  • Financial Constraints The Impact of Corporate Cash Holdings and Financial Constraints on Investment-Cash Flow Sensitivity [Volume 2, Issue 2, 2013, Pages 149-174]
  • Free Cash Flow Investigating the Effect of Free Cash Flow (FCF) on ROA, ROS and Rate of Growth of Profit in Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 7-27]
  • Fulmer Model A Comparative Study of Bankruptcy Prediction Models of Fulmer and Springate in accepted Companies in Tehran Stock Exchang [Volume 2, Issue 2, 2013, Pages 81-100]
I
  • Information Content Profits or Revenue؛ More Related to Stock Returns? [Volume 2, Issue 2, 2013, Pages 101-122]
  • Information Transparency The Impact of Corporate Governance Mechanism on Financial Performance and Information Transparency [Volume 2, Issue 2, 2013, Pages 123-148]
  • Investment Cash flow Sensitivity The Impact of Corporate Cash Holdings and Financial Constraints on Investment-Cash Flow Sensitivity [Volume 2, Issue 2, 2013, Pages 149-174]
  • Investment Decisions An Investigation of Conditional and Unconditional Conservatism Effects on Corporate Investment Behavior [Volume 2, Issue 2, 2013, Pages 29-46]
L
N
  • Non-linear Relationship Profits or Revenue؛ More Related to Stock Returns? [Volume 2, Issue 2, 2013, Pages 101-122]
O
  • Operating Cash Flow The Impact of Corporate Cash Holdings and Financial Constraints on Investment-Cash Flow Sensitivity [Volume 2, Issue 2, 2013, Pages 149-174]
P
  • Post-earnings-announcement Drift Identifying the Factors Affecting Post-Earnings-Announcement Drift [Volume 2, Issue 1, 2013, Pages 7-23]
  • Post-Earnings Announcement Drift Investigating the Post-Earnings Announcement Drift at Firms and Market Levels [Volume 2, Issue 1, 2013, Pages 107-129]
  • Predictability The Study of Membership Effect in Business Group on Earnings Quality. [Volume 2, Issue 1, 2013, Pages 89-106]
R
  • Random Walk Pattern Investigating the Post-Earnings Announcement Drift at Firms and Market Levels [Volume 2, Issue 1, 2013, Pages 107-129]
  • Rate of Growth of Profit Investigating the Effect of Free Cash Flow (FCF) on ROA, ROS and Rate of Growth of Profit in Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 7-27]
  • Real Earnings Management The Relationship between Audit Quality and Artificial and Real Earnings Management [Volume 2, Issue 2, 2013, Pages 47-79]
  • Return on Assets Investigating the Effect of Free Cash Flow (FCF) on ROA, ROS and Rate of Growth of Profit in Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 7-27]
  • Return on Sales Investigating the Effect of Free Cash Flow (FCF) on ROA, ROS and Rate of Growth of Profit in Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 7-27]
  • Returns of Stock Conservatism and Value Relevance of Accounting Information [Volume 2, Issue 1, 2013, Pages 45-61]
  • Revenue Profits or Revenue؛ More Related to Stock Returns? [Volume 2, Issue 2, 2013, Pages 101-122]
S
  • Small and Large Traders Identifying the Factors Affecting Post-Earnings-Announcement Drift [Volume 2, Issue 1, 2013, Pages 7-23]
  • Smoothed Earnings The Study of Membership Effect in Business Group on Earnings Quality. [Volume 2, Issue 1, 2013, Pages 89-106]
  • Springate Model A Comparative Study of Bankruptcy Prediction Models of Fulmer and Springate in accepted Companies in Tehran Stock Exchang [Volume 2, Issue 2, 2013, Pages 81-100]
  • Stock Price Crashes The Study of Relationship between Operating Cash Flows, Earnings Opacity and Stock Price Crash Risk [Volume 2, Issue 1, 2013, Pages 63-88]
U
  • Unconditional Conservatism An Investigation of Conditional and Unconditional Conservatism Effects on Corporate Investment Behavior [Volume 2, Issue 2, 2013, Pages 29-46]
V