Applied Research in Financial Reporting

Applied Research in Financial Reporting

Keyword Index
A
  • Asymmetric Cost Behavior The Effect of Asymmetric Cost Behavior and Presentation Formats on Costs Prediction Accuracy: An Explanation of Brunswick`s Lens Model [Volume 6, Issue 1, 2017, Pages 7-34]
  • Audit Committee Investigating the Effect of Audit Committee's Activities on Financial Reporting [Volume 6, Issue 1, 2017, Pages 35-66]
  • Audit Quality Investigating the Audit Expectation Gap between External Auditors and Users of Auditing Services [Volume 6, Issue 1, 2017, Pages 67-88]
  • Audit Quality Perception Investigating the Audit Expectation Gap between External Auditors and Users of Auditing Services [Volume 6, Issue 1, 2017, Pages 67-88]
  • Audit-related Variables The Effective Factors Determination of Modified Audit Opinion- The Meta Analysis Method [Volume 6, Issue 1, 2017, Pages 89-126]
B
  • Behavioral Deviations The Role of Auditors’ Mindset, Moral Values and Behavioral Deviations on Their Professional Skepticism [Volume 6, Issue 2, 2017, Pages 47-84]
  • Board of Director’s Bonus The Effect of Precision and Sensitivity Dimensions of profit on Board of Directors Bonus [Volume 6, Issue 1, 2017, Pages 153-182]
  • Brunswick`s Lens Model The Effect of Asymmetric Cost Behavior and Presentation Formats on Costs Prediction Accuracy: An Explanation of Brunswick`s Lens Model [Volume 6, Issue 1, 2017, Pages 7-34]
  • Businesses and Political Condition Meta-analysis of IFRS Adoption and Value Relevance of Accounting Information [Volume 6, Issue 2, 2017, Pages 85-130]
C
  • Corporate Characteristics Identifying and ranking Factors Influencing Levels of Corporate Social Responsibility Disclosure using Data Mining [Volume 6, Issue 2, 2017, Pages 7-46]
  • Corporate Governance Identifying and ranking Factors Influencing Levels of Corporate Social Responsibility Disclosure using Data Mining [Volume 6, Issue 2, 2017, Pages 7-46]
  • Cost of Capital Studying the Effect of Earnings Announcement Lag on the Relation between Voluntary Disclosure and Cost of Equity [Volume 6, Issue 1, 2017, Pages 127-152]
  • Cost of Capital Intra-Industry Connectedness, Earnings Response Coefficient, Earnings Forecasts Quantity and Cost of Capital. [Volume 6, Issue 2, 2017, Pages 203-232]
  • Cost Stickiness A Survey on the Effect of Managerial Ability on Cost Stickiness Using DEA Approach [Volume 6, Issue 2, 2017, Pages 261-283]
D
  • Data Envelopment Analysis A Survey on the Effect of Managerial Ability on Cost Stickiness Using DEA Approach [Volume 6, Issue 2, 2017, Pages 261-283]
  • Data mining Identifying and ranking Factors Influencing Levels of Corporate Social Responsibility Disclosure using Data Mining [Volume 6, Issue 2, 2017, Pages 7-46]
  • Disclosure Score Investigating the Effect of Audit Committee's Activities on Financial Reporting [Volume 6, Issue 1, 2017, Pages 35-66]
  • Dividend Payment The Effect of Dividend Payment on Future Stock Price Crash Risk with Considering Effect Free Cash Flow and Information Asymmetric [Volume 6, Issue 2, 2017, Pages 131-158]
  • Dividend reporting and Long-term and Short-term trends Performance criteria and Dividend Dividend Reporting Information Content Based on the Failure of Long-Term and Short-Term Trend Incremental and Decreasing Company performance Criteria [Volume 6, Issue 2, 2017, Pages 159-202]
  • DuPont Analysis Investigating the Effect of Accounting System on the DuPont Analysis by Market Participants [Volume 6, Issue 1, 2017, Pages 183-208]
E
  • Earnings Forecasts Quantity Intra-Industry Connectedness, Earnings Response Coefficient, Earnings Forecasts Quantity and Cost of Capital. [Volume 6, Issue 2, 2017, Pages 203-232]
  • Earnings Management The Effect of Precision and Sensitivity Dimensions of profit on Board of Directors Bonus [Volume 6, Issue 1, 2017, Pages 153-182]
  • Earnings Response Coefficient The Effect of Precision and Sensitivity Dimensions of profit on Board of Directors Bonus [Volume 6, Issue 1, 2017, Pages 153-182]
  • Earnings Response Coefficient Intra-Industry Connectedness, Earnings Response Coefficient, Earnings Forecasts Quantity and Cost of Capital. [Volume 6, Issue 2, 2017, Pages 203-232]
  • Economic Consequences Meta-analysis of IFRS Adoption and Value Relevance of Accounting Information [Volume 6, Issue 2, 2017, Pages 85-130]
  • Ethical Values The Role of Auditors’ Mindset, Moral Values and Behavioral Deviations on Their Professional Skepticism [Volume 6, Issue 2, 2017, Pages 47-84]
  • Expectation Gap Investigating the Audit Expectation Gap between External Auditors and Users of Auditing Services [Volume 6, Issue 1, 2017, Pages 67-88]
F
  • Financial Constraints Investigate the Relationship of Financial Constraints and Positive and Negative Free Cash Flow on Overinvestment and Underinvestment in Corporate Assets Using the Static and Dynamic Model [Volume 6, Issue 2, 2017, Pages 233-260]
  • Financial Reporting The Role of Auditors’ Mindset, Moral Values and Behavioral Deviations on Their Professional Skepticism [Volume 6, Issue 2, 2017, Pages 47-84]
  • Free Cash Flow The Effect of Dividend Payment on Future Stock Price Crash Risk with Considering Effect Free Cash Flow and Information Asymmetric [Volume 6, Issue 2, 2017, Pages 131-158]
  • Future performance Content Information Dividend Reporting Information Content Based on the Failure of Long-Term and Short-Term Trend Incremental and Decreasing Company performance Criteria [Volume 6, Issue 2, 2017, Pages 159-202]
  • Future Return Investigating the Effect of Accounting System on the DuPont Analysis by Market Participants [Volume 6, Issue 1, 2017, Pages 183-208]
  • Future Stock Price Crash Risk The Effect of Dividend Payment on Future Stock Price Crash Risk with Considering Effect Free Cash Flow and Information Asymmetric [Volume 6, Issue 2, 2017, Pages 131-158]
H
  • Historical Cost Investigating the Effect of Accounting System on the DuPont Analysis by Market Participants [Volume 6, Issue 1, 2017, Pages 183-208]
I
  • Information Asymmetry The Effect of Dividend Payment on Future Stock Price Crash Risk with Considering Effect Free Cash Flow and Information Asymmetric [Volume 6, Issue 2, 2017, Pages 131-158]
  • International Financial Reporting Standards Meta-analysis of IFRS Adoption and Value Relevance of Accounting Information [Volume 6, Issue 2, 2017, Pages 85-130]
  • Intra-industry Connectedness Intra-Industry Connectedness, Earnings Response Coefficient, Earnings Forecasts Quantity and Cost of Capital. [Volume 6, Issue 2, 2017, Pages 203-232]
  • Intra-Industry Information Transfer Intra-Industry Connectedness, Earnings Response Coefficient, Earnings Forecasts Quantity and Cost of Capital. [Volume 6, Issue 2, 2017, Pages 203-232]
J
  • Judgment Accuracy The Effect of Asymmetric Cost Behavior and Presentation Formats on Costs Prediction Accuracy: An Explanation of Brunswick`s Lens Model [Volume 6, Issue 1, 2017, Pages 7-34]
K
L
  • Linear Model The Effect of Asymmetric Cost Behavior and Presentation Formats on Costs Prediction Accuracy: An Explanation of Brunswick`s Lens Model [Volume 6, Issue 1, 2017, Pages 7-34]
M
  • Managerial Ability A Survey on the Effect of Managerial Ability on Cost Stickiness Using DEA Approach [Volume 6, Issue 2, 2017, Pages 261-283]
  • Meta-analysis The Effective Factors Determination of Modified Audit Opinion- The Meta Analysis Method [Volume 6, Issue 1, 2017, Pages 89-126]
  • Meta-analysis Meta-analysis of IFRS Adoption and Value Relevance of Accounting Information [Volume 6, Issue 2, 2017, Pages 85-130]
  • Mindsets The Role of Auditors’ Mindset, Moral Values and Behavioral Deviations on Their Professional Skepticism [Volume 6, Issue 2, 2017, Pages 47-84]
  • Modified Audit Opinions The Effective Factors Determination of Modified Audit Opinion- The Meta Analysis Method [Volume 6, Issue 1, 2017, Pages 89-126]
N
  • Negative Free Cash Flow Investigate the Relationship of Financial Constraints and Positive and Negative Free Cash Flow on Overinvestment and Underinvestment in Corporate Assets Using the Static and Dynamic Model [Volume 6, Issue 2, 2017, Pages 233-260]
O
  • Over-Investment Investigate the Relationship of Financial Constraints and Positive and Negative Free Cash Flow on Overinvestment and Underinvestment in Corporate Assets Using the Static and Dynamic Model [Volume 6, Issue 2, 2017, Pages 233-260]
P
  • Positive Free Cash Flow Investigate the Relationship of Financial Constraints and Positive and Negative Free Cash Flow on Overinvestment and Underinvestment in Corporate Assets Using the Static and Dynamic Model [Volume 6, Issue 2, 2017, Pages 233-260]
  • Presentation Format The Effect of Asymmetric Cost Behavior and Presentation Formats on Costs Prediction Accuracy: An Explanation of Brunswick`s Lens Model [Volume 6, Issue 1, 2017, Pages 7-34]
  • Prior Period Adjustments Investigating the Effect of Audit Committee's Activities on Financial Reporting [Volume 6, Issue 1, 2017, Pages 35-66]
  • Professional Skepticism The Role of Auditors’ Mindset, Moral Values and Behavioral Deviations on Their Professional Skepticism [Volume 6, Issue 2, 2017, Pages 47-84]
  • Profit Precision The Effect of Precision and Sensitivity Dimensions of profit on Board of Directors Bonus [Volume 6, Issue 1, 2017, Pages 153-182]
  • Profit Sensitivity The Effect of Precision and Sensitivity Dimensions of profit on Board of Directors Bonus [Volume 6, Issue 1, 2017, Pages 153-182]
S
  • Static and Dynamic Approach Investigate the Relationship of Financial Constraints and Positive and Negative Free Cash Flow on Overinvestment and Underinvestment in Corporate Assets Using the Static and Dynamic Model [Volume 6, Issue 2, 2017, Pages 233-260]
T
  • Timely Disclosure Studying the Effect of Earnings Announcement Lag on the Relation between Voluntary Disclosure and Cost of Equity [Volume 6, Issue 1, 2017, Pages 127-152]
U
  • Under-investment Investigate the Relationship of Financial Constraints and Positive and Negative Free Cash Flow on Overinvestment and Underinvestment in Corporate Assets Using the Static and Dynamic Model [Volume 6, Issue 2, 2017, Pages 233-260]
V
  • Value Relevance Meta-analysis of IFRS Adoption and Value Relevance of Accounting Information [Volume 6, Issue 2, 2017, Pages 85-130]
  • Voluntary Disclosure Studying the Effect of Earnings Announcement Lag on the Relation between Voluntary Disclosure and Cost of Equity [Volume 6, Issue 1, 2017, Pages 127-152]