Keyword Index

A

  • Abnormal Return Fundemental Analysis Strategy and Abnormal Return [Volume 3, Issue 3, 2011, Pages 19-38]
  • Accounting Earnings Investigation Information Content of Conservative and Non-Conservative Accounting Earnings [Volume 3, Issue 4, 2011, Pages 103-114]
  • Accounting Fundamentals Behaviors The Investigation of the Association between Accounting Fundamentals and Business Cycle in Tehran Stock Exchanch (TSE) [Volume 3, Issue 2, 2011, Pages 1-16]
  • Accruals The Association between Management Earnings Forecast Errors and Accruals [Volume 3, Issue 2, 2011, Pages 63-78]
  • Accruals Quality The association between stock return, earnings quality and magnitude of accruals with Accruals Quality [Volume 3, Issue 1, 2011, Pages 1-20]
  • Adjusted Return Model Study of the Effects of Liquidity Risk and other Effective Factors on Cross-Sectional Returns in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 113-124]
  • Agency Theory Determinates of Corporation Investment Behavior in the Imperfect Capital Markets [Volume 3, Issue 2, 2011, Pages 125-136]
  • Agency Theory Investigation of the Relationship between Management Compensation and Economics Measures’ Performance Assessment of Companies listed in Tehran Security Exchange [Volume 3, Issue 4, 2011, Pages 41-54]
  • Asset sales Investigation of Income Smoothing Through Asset Sales [Volume 3, Issue 2, 2011, Pages 51-62]
  • Audit Quality؛ Audit quality Relation between Audit Quality and Investment Efficiency in Firms with High Investment Opportunities [Volume 3, Issue 4, 2011, Pages 1-14]

B

  • Benford's Distribution Earning Management to Achieve Cognitive Reference points [Volume 3, Issue 3, 2011, Pages 1-18]
  • Book Value Test of Return Model and Price Model in the Tehran Stock Exchange Using BalancedPanel [Volume 3, Issue 4, 2011, Pages 55-70]
  • Business Cycle The Investigation of the Association between Accounting Fundamentals and Business Cycle in Tehran Stock Exchanch (TSE) [Volume 3, Issue 2, 2011, Pages 1-16]

C

  • Capital Expenditure Determinates of Corporation Investment Behavior in the Imperfect Capital Markets [Volume 3, Issue 2, 2011, Pages 125-136]
  • Capital Structure Investigate Relationship between Corporate Governance Mechanisms and Capital Structure in Tehran Stock Exchange [Volume 3, Issue 2, 2011, Pages 79-92]
  • Capital Structure The Effect of Growth Opportunities on Relationship between Capital Structure, Dividend and Ownership Structure with Firm Value [Volume 3, Issue 4, 2011, Pages 87-102]
  • Change the Amount of Free Float The Investigation of Free Float Change Effects on Stock Return in Tehran Stock Exchange (TSE) [Volume 3, Issue 3, 2011, Pages 95-112]
  • Concentration of Institutional Investment The Study of Effect of Ownership Structure on Information Content of Earnings in Tehran Stock Exchange. [Volume 3, Issue 2, 2011, Pages 107-124]
  • Conservatism Tax and Conservatism in Financial Reporting, and the Value Relevance of Accounting Data [Volume 3, Issue 3, 2011, Pages 127-145]
  • Conservatism Investigation Information Content of Conservative and Non-Conservative Accounting Earnings [Volume 3, Issue 4, 2011, Pages 103-114]
  • Contingent Claims The Systematic Risk Determinants in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 125-142]
  • Corporate governance Investigate Relationship between Corporate Governance Mechanisms and Capital Structure in Tehran Stock Exchange [Volume 3, Issue 2, 2011, Pages 79-92]
  • Cost of Common Equity Investigating the Effects of Disclosure Quality on Stock Liquidity and Cost of Capital of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 3, 2011, Pages 55-74]
  • Current ratio Survey of Relationship between Income Smoothing and Stock Price and Financial Ratios [Volume 3, Issue 2, 2011, Pages 33-50]

D

  • Discretionary accruals The Evaluation of the Relationship Between the Informational Content of Accruals and Selected Financial Ratios with Stock Price of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 55-76]
  • Discretionary accruals؛ Investment efficiency؛ Investment Opportunities؛ discretionary accruals Relation between Audit Quality and Investment Efficiency in Firms with High Investment Opportunities [Volume 3, Issue 4, 2011, Pages 1-14]
  • Dividend Identification Effective Factors on Dividend by Logit Model [Volume 3, Issue 1, 2011, Pages 21-38]
  • Dividend Policy Investigating the Relation Between Ownership Concentration, Firm Performance and Dividend Policy in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 4, 2011, Pages 71-86]
  • Downside risk؛ Upside Potential Ratio؛ Sortino Measure؛ Downside risk Evaluating performance of mutual funds by measures based on post modern portfolio theory and the relationship between their rankings with measures based on modern portfolio theory [Volume 3, Issue 1, 2011, Pages 143-160]

E

  • Earning Management The Evaluation of the Relationship Between the Informational Content of Accruals and Selected Financial Ratios with Stock Price of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 55-76]
  • Earning Management The Relationship between Earning Management and Company Profitability in Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2011, Pages 77-96]
  • Earning Management Investigating the relationship between Ownership Structure and Earning Management [Volume 3, Issue 2, 2011, Pages 93-106]
  • Earning Management The Impact of Opacity in Financial Reporting on the Future Stock Price Crash Risk of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 4, 2011, Pages 15-40]
  • Earnings Forecast Errors The Association between Management Earnings Forecast Errors and Accruals [Volume 3, Issue 2, 2011, Pages 63-78]
  • Earnings management Investigating the relation between income smoothing, earnings quality and firm value [Volume 3, Issue 1, 2011, Pages 39-54]
  • Earnings management Earning Management to Achieve Cognitive Reference points [Volume 3, Issue 3, 2011, Pages 1-18]
  • Earnings persistence؛ Earning Quality؛ Earnings predictability؛ Accruals quality؛ Earnings persistence, Earnings predictability, Accruals quality The Relation between Corporate Governance Mechanisms and Earnings Quality [Volume 3, Issue 2, 2011, Pages 17-32]
  • Earnings Quality Investigating the relation between income smoothing, earnings quality and firm value [Volume 3, Issue 1, 2011, Pages 39-54]
  • Economics Criteria of Performance Assessment Investigation of the Relationship between Management Compensation and Economics Measures’ Performance Assessment of Companies listed in Tehran Security Exchange [Volume 3, Issue 4, 2011, Pages 41-54]
  • Equity Beta Stability The Systematic Risk Determinants in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 125-142]
  • Estimation errors of accruals The association between stock return, earnings quality and magnitude of accruals with Accruals Quality [Volume 3, Issue 1, 2011, Pages 1-20]
  • Event study Measuring Abnormal Return in Trading Halt Condition [Volume 3, Issue 3, 2011, Pages 113-126]

F

  • Financial Statements Analysis Fundemental Analysis Strategy and Abnormal Return [Volume 3, Issue 3, 2011, Pages 19-38]
  • Firm Performance Investigating the Relation Between Ownership Concentration, Firm Performance and Dividend Policy in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 4, 2011, Pages 71-86]
  • Firm valuation Investigating the relation between income smoothing, earnings quality and firm value [Volume 3, Issue 1, 2011, Pages 39-54]
  • Firm Value The Effect of Growth Opportunities on Relationship between Capital Structure, Dividend and Ownership Structure with Firm Value [Volume 3, Issue 4, 2011, Pages 87-102]
  • Float Study of the Effects of Liquidity Risk and other Effective Factors on Cross-Sectional Returns in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 113-124]
  • Float-Adjusted Return Model Study of the Effects of Liquidity Risk and other Effective Factors on Cross-Sectional Returns in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 113-124]
  • Free Float Study of the Effects of Liquidity Risk and other Effective Factors on Cross-Sectional Returns in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 113-124]
  • Free Float The Investigation of Free Float Change Effects on Stock Return in Tehran Stock Exchange (TSE) [Volume 3, Issue 3, 2011, Pages 95-112]
  • Free float stock percent Survey on the Influence of Free Float Stock on Liquidity Indices in Tehran Stock Exchange [Volume 3, Issue 3, 2011, Pages 147-161]
  • Fundemental Signals – Profitability Fundemental Analysis Strategy and Abnormal Return [Volume 3, Issue 3, 2011, Pages 19-38]
  • Fundemental Signals – Profitability- Variability- Growth- Abnormal Return Fundemental Analysis Strategy and Abnormal Return [Volume 3, Issue 3, 2011, Pages 19-38]

G

  • Growth Fundemental Analysis Strategy and Abnormal Return [Volume 3, Issue 3, 2011, Pages 19-38]
  • Growth Opportunity The Effect of Growth Opportunities on Relationship between Capital Structure, Dividend and Ownership Structure with Firm Value [Volume 3, Issue 4, 2011, Pages 87-102]
  • Growth Option The Systematic Risk Determinants in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 125-142]

I

  • Imperfect Markets Determinates of Corporation Investment Behavior in the Imperfect Capital Markets [Volume 3, Issue 2, 2011, Pages 125-136]
  • Income manipulation Investigation of Income Smoothing Through Asset Sales [Volume 3, Issue 2, 2011, Pages 51-62]
  • Income smoothing Investigating the relation between income smoothing, earnings quality and firm value [Volume 3, Issue 1, 2011, Pages 39-54]
  • Income smoothing The Relationship between Earning Management and Company Profitability in Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2011, Pages 77-96]
  • Income smoothing Survey of Relationship between Income Smoothing and Stock Price and Financial Ratios [Volume 3, Issue 2, 2011, Pages 33-50]
  • Income smoothing Investigation of Income Smoothing Through Asset Sales [Volume 3, Issue 2, 2011, Pages 51-62]
  • Income smoothing Analysis of the Effect of Income Smoothing on Informative of Stock Prices [Volume 3, Issue 3, 2011, Pages 39-54]
  • Industry The Investigation of the Association between Accounting Fundamentals and Business Cycle in Tehran Stock Exchanch (TSE) [Volume 3, Issue 2, 2011, Pages 1-16]
  • Information Content Investigation Information Content of Conservative and Non-Conservative Accounting Earnings [Volume 3, Issue 4, 2011, Pages 103-114]
  • Institutional Investors The Study of Effect of Ownership Structure on Information Content of Earnings in Tehran Stock Exchange. [Volume 3, Issue 2, 2011, Pages 107-124]
  • Institutional ownership Investigating the relationship between Ownership Structure and Earning Management [Volume 3, Issue 2, 2011, Pages 93-106]
  • Institutional Shareholding Investigate Relationship between Corporate Governance Mechanisms and Capital Structure in Tehran Stock Exchange [Volume 3, Issue 2, 2011, Pages 79-92]
  • Interest coverage ratio Survey of Relationship between Income Smoothing and Stock Price and Financial Ratios [Volume 3, Issue 2, 2011, Pages 33-50]
  • Investment–Cash flow Sensitivity The Role of Cash Reserves in Determining Investment-Cash Flow Sensitivity of Listed Companies in TSE [Volume 3, Issue 3, 2011, Pages 75-94]
  • Investment Efficiency Relation between Audit Quality and Investment Efficiency in Firms with High Investment Opportunities [Volume 3, Issue 4, 2011, Pages 1-14]
  • Investment opportunities Relation between Audit Quality and Investment Efficiency in Firms with High Investment Opportunities [Volume 3, Issue 4, 2011, Pages 1-14]

L

  • Liquidity Risk Study of the Effects of Liquidity Risk and other Effective Factors on Cross-Sectional Returns in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 113-124]
  • Logit Model Identification Effective Factors on Dividend by Logit Model [Volume 3, Issue 1, 2011, Pages 21-38]
  • Lumped return Measuring Abnormal Return in Trading Halt Condition [Volume 3, Issue 3, 2011, Pages 113-126]

M

  • Magnitude of accruals The association between stock return, earnings quality and magnitude of accruals with Accruals Quality [Volume 3, Issue 1, 2011, Pages 1-20]
  • Management Compensation Investigation of the Relationship between Management Compensation and Economics Measures’ Performance Assessment of Companies listed in Tehran Security Exchange [Volume 3, Issue 4, 2011, Pages 41-54]
  • Market–to Determinates of Corporation Investment Behavior in the Imperfect Capital Markets [Volume 3, Issue 2, 2011, Pages 125-136]
  • Market–to-book Ratio Determinates of Corporation Investment Behavior in the Imperfect Capital Markets [Volume 3, Issue 2, 2011, Pages 125-136]
  • Mutual Funds؛ Mutual Funds Evaluating performance of mutual funds by measures based on post modern portfolio theory and the relationship between their rankings with measures based on modern portfolio theory [Volume 3, Issue 1, 2011, Pages 143-160]

N

  • Non- Discretionary Accruals The Evaluation of the Relationship Between the Informational Content of Accruals and Selected Financial Ratios with Stock Price of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 55-76]

O

  • Operating income Investigation of Income Smoothing Through Asset Sales [Volume 3, Issue 2, 2011, Pages 51-62]
  • Operational Cash Flow Determinates of Corporation Investment Behavior in the Imperfect Capital Markets [Volume 3, Issue 2, 2011, Pages 125-136]
  • Ownership concentration Investigating the Relation Between Ownership Concentration, Firm Performance and Dividend Policy in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 4, 2011, Pages 71-86]

P

  • Panel Data Identification Effective Factors on Dividend by Logit Model [Volume 3, Issue 1, 2011, Pages 21-38]
  • Panel Data Test of Return Model and Price Model in the Tehran Stock Exchange Using BalancedPanel [Volume 3, Issue 4, 2011, Pages 55-70]
  • Percentage of Manager’s OwnershipStock Investigation of the Relationship between Management Compensation and Economics Measures’ Performance Assessment of Companies listed in Tehran Security Exchange [Volume 3, Issue 4, 2011, Pages 41-54]
  • Performance The Relationship between Earning Management and Company Profitability in Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2011, Pages 77-96]

R

  • Real Options The Systematic Risk Determinants in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 125-142]
  • Retained Equity to Total Equity Identification Effective Factors on Dividend by Logit Model [Volume 3, Issue 1, 2011, Pages 21-38]
  • Return On Asset Identification Effective Factors on Dividend by Logit Model [Volume 3, Issue 1, 2011, Pages 21-38]
  • Return on Equity Survey of Relationship between Income Smoothing and Stock Price and Financial Ratios [Volume 3, Issue 2, 2011, Pages 33-50]

S

  • Size Study of the Effects of Liquidity Risk and other Effective Factors on Cross-Sectional Returns in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 113-124]
  • Sortino Measure Evaluating performance of mutual funds by measures based on post modern portfolio theory and the relationship between their rankings with measures based on modern portfolio theory [Volume 3, Issue 1, 2011, Pages 143-160]
  • Stock Liquidity Investigating the Effects of Disclosure Quality on Stock Liquidity and Cost of Capital of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 3, 2011, Pages 55-74]
  • Stock market An Analysis Impact of Privatization on Stock Market Development in Iran [Volume 3, Issue 1, 2011, Pages 97-112]
  • Stock market price Survey of Relationship between Income Smoothing and Stock Price and Financial Ratios [Volume 3, Issue 2, 2011, Pages 33-50]
  • Stock return The association between stock return, earnings quality and magnitude of accruals with Accruals Quality [Volume 3, Issue 1, 2011, Pages 1-20]
  • Stock Returns The Investigation of Free Float Change Effects on Stock Return in Tehran Stock Exchange (TSE) [Volume 3, Issue 3, 2011, Pages 95-112]
  • Stock Return Volatility Identification Effective Factors on Dividend by Logit Model [Volume 3, Issue 1, 2011, Pages 21-38]

T

  • Tehran Stock Exchanch (TSE) The Investigation of the Association between Accounting Fundamentals and Business Cycle in Tehran Stock Exchanch (TSE) [Volume 3, Issue 2, 2011, Pages 1-16]
  • Total Accruals The Evaluation of the Relationship Between the Informational Content of Accruals and Selected Financial Ratios with Stock Price of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2011, Pages 55-76]
  • Trade to trade return Measuring Abnormal Return in Trading Halt Condition [Volume 3, Issue 3, 2011, Pages 113-126]
  • Trading halt Measuring Abnormal Return in Trading Halt Condition [Volume 3, Issue 3, 2011, Pages 113-126]

U

  • Upside Potential Ratio Evaluating performance of mutual funds by measures based on post modern portfolio theory and the relationship between their rankings with measures based on modern portfolio theory [Volume 3, Issue 1, 2011, Pages 143-160]

V

  • Variability Fundemental Analysis Strategy and Abnormal Return [Volume 3, Issue 3, 2011, Pages 19-38]
  • Voluntary Disclosure The Association between Management Earnings Forecast Errors and Accruals [Volume 3, Issue 2, 2011, Pages 63-78]

W

  • Working Capital Accruals The Association between Management Earnings Forecast Errors and Accruals [Volume 3, Issue 2, 2011, Pages 63-78]