Keyword Index

A

  • Accrual anomaly The Investigating Reaction of Investors to the Aspect Persistence of Accruals [Volume 2, Issue 3, 2010, Pages 31-48]
  • Accrual Management The Role of the Accrual Management in the Stock Liquidity: Evidence from IRAN [Volume 2, Issue 3, 2010, Pages 101-116]
  • Accruals The Assessment of Cash Flow and Accrual Components Ability in Forecasting Abnormal Earnings and Explaining Value of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 93-112]
  • Accruals The Investigating Reaction of Investors to the Aspect Persistence of Accruals [Volume 2, Issue 3, 2010, Pages 31-48]
  • Accruals The Investigating of Financial Variables in Predicting of Operating Cash Flows With Respect to Special Time Lags [Volume 2, Issue 3, 2010, Pages 87-100]
  • Accruals Quality Effect of Accrual Quality on the Cost of Common Stock [Volume 2, Issue 3, 2010, Pages 17-30]
  • Accruals’ Discretionary Components Effect of Accrual Quality on the Cost of Common Stock [Volume 2, Issue 3, 2010, Pages 17-30]
  • Accruals’ Nondiscretionary Components Effect of Accrual Quality on the Cost of Common Stock [Volume 2, Issue 3, 2010, Pages 17-30]
  • Active institutional owners The Relationship between Type of Institutional Ownership and Conservative Accounting [Volume 2, Issue 1, 2010, Pages 47-62]
  • Agency Theory Relationship Between Corporate Governance and Financial Performance [Volume 2, Issue 2, 2010, Pages 23-34]
  • Agency Theory Effects of Macroeconomics Variables on Earnings Opacity [Volume 2, Issue 3, 2010, Pages 1-16]
  • ARFIMA Modeling and Forecasting Tehran Stock Exchange Return using ARFIMA and FIGARCH [Volume 2, Issue 4, 2010, Pages 173-186]

B

  • Bankruptcy predicting of firms financial distress by use of linear discriminant function the model [Volume 2, Issue 1, 2010, Pages 33-46]
  • Behavioral finance Analysis of Herd Behavior of Investors in Tehran Stock Exchange Using With State Space Model [Volume 2, Issue 2, 2010, Pages 49-60]
  • Beta Herding Analysis of Herd Behavior of Investors in Tehran Stock Exchange Using With State Space Model [Volume 2, Issue 2, 2010, Pages 49-60]
  • Blockholders Ownership Concentration and Earnings Quality in the Listed Companies in Tehran’s Stocks Exchange [Volume 2, Issue 2, 2010, Pages 95-110]

C

  • Capital Investment Earning Quality Based on Corporate Investment Decisions within the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 113-124]
  • CAPMUI The Comparison of Capital Assets Pricing Model (CAPM) and Capital Assets Pricing Model Under Inflation (CAPMUI) [Volume 2, Issue 4, 2010, Pages 109-124]
  • Cash holdings The Effect of Internal Mechanisms of Corporate Governance on the Level of Cash holdings in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 125-144]
  • CEO Duality Relationship between Corporate Governance and Enterprises Taxable Profit [Volume 2, Issue 3, 2010, Pages 65-86]
  • CI hedge portfolio Capital Investments, Accruals, and Stock Returns [Volume 2, Issue 1, 2010, Pages 77-92]
  • CI+TAC hedge portfolio Capital Investments, Accruals, and Stock Returns [Volume 2, Issue 1, 2010, Pages 77-92]
  • Conservatism Concentrated Ownership and Conservatism Evidence from Tehran Stock Exchange [Volume 2, Issue 2, 2010, Pages 77-94]
  • Conservatism؛ Active institutional owners؛ Inactive institutional owners؛ Conservatism The Relationship between Type of Institutional Ownership and Conservative Accounting [Volume 2, Issue 1, 2010, Pages 47-62]
  • Convergence of Interests The Study of Relationship between Institutional Investors and Stock Returns Volatility [Volume 2, Issue 4, 2010, Pages 159-172]
  • Corporate governance Relationship between Corporate Governance and Enterprises Taxable Profit [Volume 2, Issue 3, 2010, Pages 65-86]
  • Corporate Life Life Cycle Effect on the Value Relevance of Risk Measures and Performance Measures [Volume 2, Issue 3, 2010, Pages 49-64]
  • Cost of Common Stock Effect of Accrual Quality on the Cost of Common Stock [Volume 2, Issue 3, 2010, Pages 17-30]

D

  • Declared Taxable Profit Relationship between Corporate Governance and Enterprises Taxable Profit [Volume 2, Issue 3, 2010, Pages 65-86]
  • Default Spread A comparison between the risk of growth and value stocks for the firms listed in the Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 67-88]

E

  • Earning The Investigating of Financial Variables in Predicting of Operating Cash Flows With Respect to Special Time Lags [Volume 2, Issue 3, 2010, Pages 87-100]
  • Earnings Opacity Effects of Macroeconomics Variables on Earnings Opacity [Volume 2, Issue 3, 2010, Pages 1-16]
  • E arnings Persistence Earning Quality Based on Corporate Investment Decisions within the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 113-124]
  • Earnings Quality Ownership Concentration and Earnings Quality in the Listed Companies in Tehran’s Stocks Exchange [Volume 2, Issue 2, 2010, Pages 95-110]
  • Earnings Quarterly Announcement Earnings Quarterly Announcement and Stock Liquidity [Volume 2, Issue 4, 2010, Pages 145-158]
  • Economic Growth Effects of Macroeconomics Variables on Earnings Opacity [Volume 2, Issue 3, 2010, Pages 1-16]
  • Efficient Monitoring The Study of Relationship between Institutional Investors and Stock Returns Volatility [Volume 2, Issue 4, 2010, Pages 159-172]
  • Expected Market Risk Premium A comparison between the risk of growth and value stocks for the firms listed in the Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 67-88]
  • External auditing Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]

F

  • Factor Analysis Investment strategy based on value-growth migration In Tehran Stock Exchange (1377-1386) [Volume 2, Issue 1, 2010, Pages 1-16]
  • Factor Analysis Investment strategy based on value-growth migration [Volume 2, Issue 1, 2010, Pages 17-32]
  • FIGARCH Modeling and Forecasting Tehran Stock Exchange Return using ARFIMA and FIGARCH [Volume 2, Issue 4, 2010, Pages 173-186]
  • Final Tax Assessment Relationship between Corporate Governance and Enterprises Taxable Profit [Volume 2, Issue 3, 2010, Pages 65-86]
  • Financial and non Effective Factors on Speed of Financial Reporting in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 89-108]
  • Financial and non-financial ratios Effective Factors on Speed of Financial Reporting in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 89-108]
  • Financial Auditors Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Financial Distress predicting of firms financial distress by use of linear discriminant function the model [Volume 2, Issue 1, 2010, Pages 33-46]
  • Financial ratios Effective Factors on Speed of Financial Reporting in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 89-108]
  • Financial Variables The Investigating of Financial Variables in Predicting of Operating Cash Flows With Respect to Special Time Lags [Volume 2, Issue 3, 2010, Pages 87-100]
  • Firm Performance Relationship Between Corporate Governance and Financial Performance [Volume 2, Issue 2, 2010, Pages 23-34]

G

  • Growth Opportunities The Impact of Leverage on Firm Investments in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 35-48]
  • Growth Stocks A comparison between the risk of growth and value stocks for the firms listed in the Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 67-88]

H

  • Herding Analysis of Herd Behavior of Investors in Tehran Stock Exchange Using With State Space Model [Volume 2, Issue 2, 2010, Pages 49-60]
  • Human recourses Study Of Influencing Factors in Successful Implementation of Accounting Information System (AIS) on Listed Companies of Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 1-22]

I

  • Implementation Study Of Influencing Factors in Successful Implementation of Accounting Information System (AIS) on Listed Companies of Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 1-22]
  • Inactive institutional owners The Relationship between Type of Institutional Ownership and Conservative Accounting [Volume 2, Issue 1, 2010, Pages 47-62]
  • Incremental Explanatory Power Life Cycle Effect on the Value Relevance of Risk Measures and Performance Measures [Volume 2, Issue 3, 2010, Pages 49-64]
  • Information Risk Effect of Accrual Quality on the Cost of Common Stock [Volume 2, Issue 3, 2010, Pages 17-30]
  • Institutional Investors Relationship between Corporate Governance and Enterprises Taxable Profit [Volume 2, Issue 3, 2010, Pages 65-86]
  • Institutional ownership The Effect of Internal Mechanisms of Corporate Governance on the Level of Cash holdings in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 125-144]
  • Interim Income Statement Compared information content and usefulness of interim income statements in periods of 3, 6 and 9 months [Volume 2, Issue 4, 2010, Pages 45-66]
  • Investment The Impact of Leverage on Firm Investments in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 35-48]
  • Investment Efficiency Financial Reporting Quality and Investment Inefficiency [Volume 2, Issue 4, 2010, Pages 1-20]
  • IS Study Of Influencing Factors in Successful Implementation of Accounting Information System (AIS) on Listed Companies of Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 1-22]

K

  • Keyword : Institutional Investors The Study of Relationship between Institutional Investors and Stock Returns Volatility [Volume 2, Issue 4, 2010, Pages 159-172]
  • Key Word: Liquidity Earnings Quarterly Announcement and Stock Liquidity [Volume 2, Issue 4, 2010, Pages 145-158]
  • Keywords: Abnormal Earnings The Assessment of Cash Flow and Accrual Components Ability in Forecasting Abnormal Earnings and Explaining Value of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 93-112]
  • Key words: accrual anomaly Capital Investments, Accruals, and Stock Returns [Volume 2, Issue 1, 2010, Pages 77-92]
  • Keywords: AIS Study Of Influencing Factors in Successful Implementation of Accounting Information System (AIS) on Listed Companies of Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 1-22]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Keywords: Auditor\'s fees Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • Key Words: CAPM The Comparison of Capital Assets Pricing Model (CAPM) and Capital Assets Pricing Model Under Inflation (CAPMUI) [Volume 2, Issue 4, 2010, Pages 109-124]
  • Keywords: concentrated ownership Concentrated Ownership and Conservatism Evidence from Tehran Stock Exchange [Volume 2, Issue 2, 2010, Pages 77-94]
  • Key words: Corporate Governance The Effect of Internal Mechanisms of Corporate Governance on the Level of Cash holdings in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 125-144]
  • Keywords : Corporate Governance Relationship Between Corporate Governance and Financial Performance [Volume 2, Issue 2, 2010, Pages 23-34]
  • Key words: corporate governance bid A Review of Relation Between Corporate Governance and Market Liquidity [Volume 2, Issue 2, 2010, Pages 61-76]
  • Key words: corporate governance bid-ask spread A Review of Relation Between Corporate Governance and Market Liquidity [Volume 2, Issue 2, 2010, Pages 61-76]
  • Key Words: Corporate Life-Cycle Life Cycle Effect on the Value Relevance of Risk Measures and Performance Measures [Volume 2, Issue 3, 2010, Pages 49-64]
  • Keywords: dividend changes Dividend Theory, Signaling and Corporate Performance after the Dividend Changes [Volume 2, Issue 1, 2010, Pages 63-76]
  • Keywords: Earning Quality Earning Quality Based on Corporate Investment Decisions within the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 113-124]
  • Keywords : excess return Investment strategy based on value-growth migration [Volume 2, Issue 1, 2010, Pages 17-32]
  • Keywords: excess return Investment strategy based on value-growth migration In Tehran Stock Exchange (1377-1386) [Volume 2, Issue 1, 2010, Pages 1-16]
  • Keywords : Financial Ratios predicting of firms financial distress by use of linear discriminant function the model [Volume 2, Issue 1, 2010, Pages 33-46]
  • Key words: Human Resource Accounting (Costing) Information The Effect of Human Resource Accounting (Costing) Information on Construct of the Balanced Scorecard System of Listed Companies in the Tehran Stock Exchange (TSE) Market [Volume 2, Issue 4, 2010, Pages 21-44]
  • Keywords: Information Content Compared information content and usefulness of interim income statements in periods of 3, 6 and 9 months [Volume 2, Issue 4, 2010, Pages 45-66]
  • Keywords: Institutional owners؛ Keywords: Institutional owners The Relationship between Type of Institutional Ownership and Conservative Accounting [Volume 2, Issue 1, 2010, Pages 47-62]
  • Key words: Leverage The Impact of Leverage on Firm Investments in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2010, Pages 35-48]
  • Keywords : Long Memory؛ Keywords : Long Memory Modeling and Forecasting Tehran Stock Exchange Return using ARFIMA and FIGARCH [Volume 2, Issue 4, 2010, Pages 173-186]
  • Keywords: Ownership Concentration Ownership Concentration and Earnings Quality in the Listed Companies in Tehran’s Stocks Exchange [Volume 2, Issue 2, 2010, Pages 95-110]
  • Keywords: Speed of Financial Reporting Effective Factors on Speed of Financial Reporting in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 89-108]
  • Key Words: Value Stocks A comparison between the risk of growth and value stocks for the firms listed in the Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 67-88]

L

  • Labor Investment Earning Quality Based on Corporate Investment Decisions within the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 113-124]

M

  • Market Value of Company The Assessment of Cash Flow and Accrual Components Ability in Forecasting Abnormal Earnings and Explaining Value of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 93-112]
  • Modelling Test of Factors Influencing Financial Audit Fees [Volume 2, Issue 2, 2010, Pages 111-132]
  • MPR The Comparison of Capital Assets Pricing Model (CAPM) and Capital Assets Pricing Model Under Inflation (CAPMUI) [Volume 2, Issue 4, 2010, Pages 109-124]

O

  • Operating Cash Flows The Assessment of Cash Flow and Accrual Components Ability in Forecasting Abnormal Earnings and Explaining Value of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 93-112]
  • Operating Cash Flows The Investigating of Financial Variables in Predicting of Operating Cash Flows With Respect to Special Time Lags [Volume 2, Issue 3, 2010, Pages 87-100]
  • Operational performance Dividend Theory, Signaling and Corporate Performance after the Dividend Changes [Volume 2, Issue 1, 2010, Pages 63-76]
  • Outside Directors The Effect of Internal Mechanisms of Corporate Governance on the Level of Cash holdings in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 125-144]
  • Overinvestment Financial Reporting Quality and Investment Inefficiency [Volume 2, Issue 4, 2010, Pages 1-20]

P

  • Partial Regression (PR) The Effect of Human Resource Accounting (Costing) Information on Construct of the Balanced Scorecard System of Listed Companies in the Tehran Stock Exchange (TSE) Market [Volume 2, Issue 4, 2010, Pages 21-44]
  • Percentage of Staffs Outside the Directors Relationship between Corporate Governance and Enterprises Taxable Profit [Volume 2, Issue 3, 2010, Pages 65-86]
  • Performance Measures Life Cycle Effect on the Value Relevance of Risk Measures and Performance Measures [Volume 2, Issue 3, 2010, Pages 49-64]
  • Perspective of the Balanced Scorecard System The Effect of Human Resource Accounting (Costing) Information on Construct of the Balanced Scorecard System of Listed Companies in the Tehran Stock Exchange (TSE) Market [Volume 2, Issue 4, 2010, Pages 21-44]
  • Predicting predicting of firms financial distress by use of linear discriminant function the model [Volume 2, Issue 1, 2010, Pages 33-46]
  • Prediction Modeling and Forecasting Tehran Stock Exchange Return using ARFIMA and FIGARCH [Volume 2, Issue 4, 2010, Pages 173-186]
  • Prediction Based Approach Compared information content and usefulness of interim income statements in periods of 3, 6 and 9 months [Volume 2, Issue 4, 2010, Pages 45-66]
  • Predictive models Effective Factors on Speed of Financial Reporting in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 89-108]
  • Private Information Earnings Quarterly Announcement and Stock Liquidity [Volume 2, Issue 4, 2010, Pages 145-158]

Q

R

  • Reaction of I nvestors The Investigating Reaction of Investors to the Aspect Persistence of Accruals [Volume 2, Issue 3, 2010, Pages 31-48]
  • Reporting Quality Financial Reporting Quality and Investment Inefficiency [Volume 2, Issue 4, 2010, Pages 1-20]
  • Risk Measures Life Cycle Effect on the Value Relevance of Risk Measures and Performance Measures [Volume 2, Issue 3, 2010, Pages 49-64]

S

  • State Space Model Analysis of Herd Behavior of Investors in Tehran Stock Exchange Using With State Space Model [Volume 2, Issue 2, 2010, Pages 49-60]
  • Stock exchange Analysis of Herd Behavior of Investors in Tehran Stock Exchange Using With State Space Model [Volume 2, Issue 2, 2010, Pages 49-60]
  • Stock exchange Effective Factors on Speed of Financial Reporting in Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 89-108]
  • Stock Liquidity The Role of the Accrual Management in the Stock Liquidity: Evidence from IRAN [Volume 2, Issue 3, 2010, Pages 101-116]
  • Stock return Earning Quality Based on Corporate Investment Decisions within the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2010, Pages 113-124]
  • Stock Returns Modeling and Forecasting Tehran Stock Exchange Return using ARFIMA and FIGARCH [Volume 2, Issue 4, 2010, Pages 173-186]
  • Stock Return Volatility The Study of Relationship between Institutional Investors and Stock Returns Volatility [Volume 2, Issue 4, 2010, Pages 159-172]

T

  • TAC hedge portfolio Capital Investments, Accruals, and Stock Returns [Volume 2, Issue 1, 2010, Pages 77-92]
  • Tehran Stock Exchange؛ Prediction؛ ARFIMA؛ FIGARCH؛ Stock returns؛ Tehran Stock Exchange Modeling and Forecasting Tehran Stock Exchange Return using ARFIMA and FIGARCH [Volume 2, Issue 4, 2010, Pages 173-186]
  • Tehran Stock Exchange (TSE) predicting of firms financial distress by use of linear discriminant function the model [Volume 2, Issue 1, 2010, Pages 33-46]
  • Tehran Stock Exchange (TSE) Market The Effect of Human Resource Accounting (Costing) Information on Construct of the Balanced Scorecard System of Listed Companies in the Tehran Stock Exchange (TSE) Market [Volume 2, Issue 4, 2010, Pages 21-44]
  • Term Spread A comparison between the risk of growth and value stocks for the firms listed in the Tehran Stock Exchange [Volume 2, Issue 4, 2010, Pages 67-88]
  • Time Lags The Investigating of Financial Variables in Predicting of Operating Cash Flows With Respect to Special Time Lags [Volume 2, Issue 3, 2010, Pages 87-100]

U

  • Uncertain Conditions of Inflation The Comparison of Capital Assets Pricing Model (CAPM) and Capital Assets Pricing Model Under Inflation (CAPMUI) [Volume 2, Issue 4, 2010, Pages 109-124]
  • Underinvestment Financial Reporting Quality and Investment Inefficiency [Volume 2, Issue 4, 2010, Pages 1-20]

V

  • Value Investment strategy based on value-growth migration In Tehran Stock Exchange (1377-1386) [Volume 2, Issue 1, 2010, Pages 1-16]
  • Value Investment strategy based on value-growth migration [Volume 2, Issue 1, 2010, Pages 17-32]