Applied Research in Financial Reporting

Applied Research in Financial Reporting

Keyword Index
A
  • Accounting Information The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 171-202]
  • Accounting Information The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 203-222]
  • Accounting Information Content The Impact of Information Sources Combination on the Information Content of Annual Financial Reports [Volume 7, Issue 2, 2018, Pages 179-204]
  • Accounting Standard NO.27 Assessment of Accounting Standard of Retirement Benefit Plans [Volume 7, Issue 2, 2018, Pages 99-140]
  • Accounting Standards Assessment Readability and Understandability of Accounting Standards by Accountants and Auditors Using Flesch and Cloze Indexes [Volume 7, Issue 2, 2018, Pages 241-274]
  • Accrual Generating Process Algebraic and Empirical Models for Specification and Control of Characteristics Affecting Accrual-generating Process [Volume 7, Issue 1, 2018, Pages 7-42]
  • Accrual Models Algebraic and Empirical Models for Specification and Control of Characteristics Affecting Accrual-generating Process [Volume 7, Issue 1, 2018, Pages 7-42]
  • Algebraic Models Algebraic and Empirical Models for Specification and Control of Characteristics Affecting Accrual-generating Process [Volume 7, Issue 1, 2018, Pages 7-42]
  • Audit Committee Audit Committee and Entropy of financial Statements [Volume 7, Issue 1, 2018, Pages 143-170]
  • Auditor's Opinion Effect of Auditor’s Opinion on Stability of Dividend and Free Cash Flow [Volume 7, Issue 1, 2018, Pages 223-247]
  • Auditor's Report Effect of Auditor’s Opinion on Stability of Dividend and Free Cash Flow [Volume 7, Issue 1, 2018, Pages 223-247]
B
  • Bank A Model of Financial and Non-Financial Reporting in Banks: By Indexing the Corporate Citizenship Reporting [Volume 7, Issue 1, 2018, Pages 43-70]
C
  • Cash Impact of Comparability of Financial Statements on the Level of Cash Holdings with an Emphasis on the Role of Financial Reporting Quality, Financing Constraints and Corporate Governance [Volume 7, Issue 2, 2018, Pages 275-306]
  • Cloze Index Assessment Readability and Understandability of Accounting Standards by Accountants and Auditors Using Flesch and Cloze Indexes [Volume 7, Issue 2, 2018, Pages 241-274]
  • Combination Ratio of Uncertainty The Impact of Information Sources Combination on the Information Content of Annual Financial Reports [Volume 7, Issue 2, 2018, Pages 179-204]
  • Company Size Audit Committee and Entropy of financial Statements [Volume 7, Issue 1, 2018, Pages 143-170]
  • Conservatism Impact of Management Ability on Information Disclosure Quality with an Emphasis on Conservatism [Volume 7, Issue 1, 2018, Pages 71-90]
  • Constraints. Moral Hazard An Investigation of the Moral Hazard of Controlling Shareholders and Financing Constraints [Volume 7, Issue 2, 2018, Pages 73-98]
  • Controlling Shareholders An Investigation of the Moral Hazard of Controlling Shareholders and Financing Constraints [Volume 7, Issue 2, 2018, Pages 73-98]
  • Corporate Citizenship Reporting A Model of Financial and Non-Financial Reporting in Banks: By Indexing the Corporate Citizenship Reporting [Volume 7, Issue 1, 2018, Pages 43-70]
  • Corporate Governance Impact of Comparability of Financial Statements on the Level of Cash Holdings with an Emphasis on the Role of Financial Reporting Quality, Financing Constraints and Corporate Governance [Volume 7, Issue 2, 2018, Pages 275-306]
  • Corporate Size Study the Effect of Moderating Corporate Size on the Relationship between Financial Crisis, Ownership Structure and Tax Management [Volume 7, Issue 2, 2018, Pages 205-240]
  • Costs- Benefits and Consequences of Accounting Standards Assessment of Accounting Standard of Retirement Benefit Plans [Volume 7, Issue 2, 2018, Pages 99-140]
D
  • Datamining Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2018, Pages 7-44]
  • Disclosure Quality Impact of Management Ability on Information Disclosure Quality with an Emphasis on Conservatism [Volume 7, Issue 1, 2018, Pages 71-90]
E
  • Earnings Management Effect of Auditor’s Opinion on Stability of Dividend and Free Cash Flow [Volume 7, Issue 1, 2018, Pages 223-247]
  • Entropy of Financial Statements Audit Committee and Entropy of financial Statements [Volume 7, Issue 1, 2018, Pages 143-170]
F
  • Financial and Non-Financial Reporting A Model of Financial and Non-Financial Reporting in Banks: By Indexing the Corporate Citizenship Reporting [Volume 7, Issue 1, 2018, Pages 43-70]
  • Financial Constraint Impact of Comparability of Financial Statements on the Level of Cash Holdings with an Emphasis on the Role of Financial Reporting Quality, Financing Constraints and Corporate Governance [Volume 7, Issue 2, 2018, Pages 275-306]
  • Financial Ratios Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2018, Pages 7-44]
  • Financial Reporting Real Earnings Management and Financial Reporting Readability [Volume 7, Issue 2, 2018, Pages 45-72]
  • Financial Reporting Quality Impact of Comparability of Financial Statements on the Level of Cash Holdings with an Emphasis on the Role of Financial Reporting Quality, Financing Constraints and Corporate Governance [Volume 7, Issue 2, 2018, Pages 275-306]
  • Financial Statements Comparability Impact of Comparability of Financial Statements on the Level of Cash Holdings with an Emphasis on the Role of Financial Reporting Quality, Financing Constraints and Corporate Governance [Volume 7, Issue 2, 2018, Pages 275-306]
  • Financing An Investigation of the Moral Hazard of Controlling Shareholders and Financing Constraints [Volume 7, Issue 2, 2018, Pages 73-98]
  • Flesch Index Assessment Readability and Understandability of Accounting Standards by Accountants and Auditors Using Flesch and Cloze Indexes [Volume 7, Issue 2, 2018, Pages 241-274]
  • Free Cash Flow Effect of Auditor’s Opinion on Stability of Dividend and Free Cash Flow [Volume 7, Issue 1, 2018, Pages 223-247]
  • Future Performance Mediator Role of Government Ownership on Relationship between Real Earnings Management and Future Performance [Volume 7, Issue 1, 2018, Pages 111-142]
G
  • Government Ownership Mediator Role of Government Ownership on Relationship between Real Earnings Management and Future Performance [Volume 7, Issue 1, 2018, Pages 111-142]
I
  • Indexing A Model of Financial and Non-Financial Reporting in Banks: By Indexing the Corporate Citizenship Reporting [Volume 7, Issue 1, 2018, Pages 43-70]
  • Information Disclosure A Model of Financial and Non-Financial Reporting in Banks: By Indexing the Corporate Citizenship Reporting [Volume 7, Issue 1, 2018, Pages 43-70]
  • Information Risk Audit Committee and Entropy of financial Statements [Volume 7, Issue 1, 2018, Pages 143-170]
  • Information Source Combination The Impact of Information Sources Combination on the Information Content of Annual Financial Reports [Volume 7, Issue 2, 2018, Pages 179-204]
  • Investors' Sentiments The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 171-202]
  • Investors' Sentiments The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 203-222]
M
  • Management Myopia The Impact of Myopic and Optimistic Management Behaviors on the Transparency of Financial Information [Volume 7, Issue 2, 2018, Pages 141-177]
  • Management Optimism The Impact of Myopic and Optimistic Management Behaviors on the Transparency of Financial Information [Volume 7, Issue 2, 2018, Pages 141-177]
  • Managers' Ability Impact of Management Ability on Information Disclosure Quality with an Emphasis on Conservatism [Volume 7, Issue 1, 2018, Pages 71-90]
  • Mandatory Disclosure The Impact of Organizational Centralization on Mandatory and Voluntary Disclosure of Information [Volume 7, Issue 1, 2018, Pages 91-110]
O
  • Organizational Centralization The Impact of Organizational Centralization on Mandatory and Voluntary Disclosure of Information [Volume 7, Issue 1, 2018, Pages 91-110]
  • Ownership structure Study the Effect of Moderating Corporate Size on the Relationship between Financial Crisis, Ownership Structure and Tax Management [Volume 7, Issue 2, 2018, Pages 205-240]
P
  • Post Implementation Review Assessment of Accounting Standard of Retirement Benefit Plans [Volume 7, Issue 2, 2018, Pages 99-140]
R
  • Random Forest Algorithm Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2018, Pages 7-44]
  • Random Tree Algorithm Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2018, Pages 7-44]
  • Readability of Board Activity Report Real Earnings Management and Financial Reporting Readability [Volume 7, Issue 2, 2018, Pages 45-72]
  • Real Earnings Management Mediator Role of Government Ownership on Relationship between Real Earnings Management and Future Performance [Volume 7, Issue 1, 2018, Pages 111-142]
  • Real Earnings Management Real Earnings Management and Financial Reporting Readability [Volume 7, Issue 2, 2018, Pages 45-72]
  • Relif Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2018, Pages 7-44]
  • Retirement Benefit Plans Assessment of Accounting Standard of Retirement Benefit Plans [Volume 7, Issue 2, 2018, Pages 99-140]
S
  • Stability of Dividend Effect of Auditor’s Opinion on Stability of Dividend and Free Cash Flow [Volume 7, Issue 1, 2018, Pages 223-247]
  • Stock Market Prices The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 171-202]
  • Stock Market Prices The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 203-222]
T
  • Tax Evasion Prediction Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2018, Pages 7-44]
  • Tax Management Study the Effect of Moderating Corporate Size on the Relationship between Financial Crisis, Ownership Structure and Tax Management [Volume 7, Issue 2, 2018, Pages 205-240]
  • Transparency of Financial Information The Impact of Myopic and Optimistic Management Behaviors on the Transparency of Financial Information [Volume 7, Issue 2, 2018, Pages 141-177]
U
  • Understandability Assessment Readability and Understandability of Accounting Standards by Accountants and Auditors Using Flesch and Cloze Indexes [Volume 7, Issue 2, 2018, Pages 241-274]
V
  • Voluntary Disclosure The Impact of Organizational Centralization on Mandatory and Voluntary Disclosure of Information [Volume 7, Issue 1, 2018, Pages 91-110]