Keyword Index

A

  • Accrual Component The Effect of Accruals Reliability on Return on Stock [Volume 4, Issue 2, 2012, Pages 83-100]
  • Accrual Reliability The Effect of Accruals Reliability on Return on Stock [Volume 4, Issue 2, 2012, Pages 83-100]
  • Accruals Earning quality in Failed Firms [Volume 4, Issue 1, 2012, Pages 1-16]
  • Accruals The Study of Relationship between Cash Flows from Operations, Net Income and Component of Accruals with Future Free Cash Flows of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 4, 2012, Pages 19-36]
  • Accruals Quality The Effect of Market Competitive Spectrum on the Relationship between Information Asymmetry and Cost of Capital Stock [Volume 4, Issue 4, 2012, Pages 67-88]
  • Auditor Type The Effect of Corporate Governance on Conservatism in Financial Reporting [Volume 4, Issue 4, 2012, Pages 103-122]

B

  • Banking Financial Facilities Capacity Financial Facilities Capacity in Tehran Stock Exchange Listed Companies [Volume 4, Issue 1, 2012, Pages 31-46]
  • Bankruptcy Earning quality in Failed Firms [Volume 4, Issue 1, 2012, Pages 1-16]
  • Board of Directors' Independence The Effect of Corporate Governance on Conservatism in Financial Reporting [Volume 4, Issue 4, 2012, Pages 103-122]
  • Business Cycle The Investigation of the Relationship between Conservatism and Value Relevance of Earnings with Business Cycle [Volume 4, Issue 3, 2012, Pages 71-86]

C

  • Capital Structure The Investigation of Operating Leverage (OL) and Financial Leverage (FL) Being Effected of Cost of Capital in Tehran Stock Exchange [Volume 4, Issue 3, 2012, Pages 33-46]
  • Capital Structure The Effect of Environment Risk,Corporate Strategy and Capital Structure on Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 3, 2012, Pages 47-70]
  • Cash Component The Effect of Accruals Reliability on Return on Stock [Volume 4, Issue 2, 2012, Pages 83-100]
  • Cash flow return on investment Identifying the Effect of Selected Financial Variables on Stock Return in [Volume 4, Issue 1, 2012, Pages 17-30]
  • Cash flows from operations The Study of Relationship between Cash Flows from Operations, Net Income and Component of Accruals with Future Free Cash Flows of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 4, 2012, Pages 19-36]
  • CEO Duality The Relationship between Some Corporate Governance, Audit Fees and Meter Ownership of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 4, 2012, Pages 37-50]
  • Changes in ROA Investigating the Relationship between Changes in Inventory, Profitability and Value of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 1-18]
  • Conditional Conservatism Earning quality in Failed Firms [Volume 4, Issue 1, 2012, Pages 1-16]
  • Conservatism The Investigation of the Relationship between Conservatism and Value Relevance of Earnings with Business Cycle [Volume 4, Issue 3, 2012, Pages 71-86]
  • Conservatism The Effect of Corporate Governance on Conservatism in Financial Reporting [Volume 4, Issue 4, 2012, Pages 103-122]
  • Corporate governance The Investigating of Relationship between Corporate Governance Mechanisms and Earnings Forecast Accuracy [Volume 4, Issue 2, 2012, Pages 123-140]
  • Corporate governance Cultural Values and Corporate Governance [Volume 4, Issue 4, 2012, Pages 51-66]
  • Corporate governance The Relationship between Some Corporate Governance, Audit Fees and Meter Ownership of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 4, 2012, Pages 37-50]
  • Cost of stock capital The Effect of Market Competitive Spectrum on the Relationship between Information Asymmetry and Cost of Capital Stock [Volume 4, Issue 4, 2012, Pages 67-88]
  • Cost of Stockholders’ Equity How Earnings Management Affect Earnings Quality? [Volume 4, Issue 2, 2012, Pages 101-122]
  • Cost stickiness The Identification of Determinant Factors On firms’ Costs’ Stickiness [Volume 4, Issue 3, 2012, Pages 13-32]

D

  • Data Envelopment Analysis (DEA) Investigation of the Intellectual Capital Effects on Efficiency as a Measure of Business Performance [Volume 4, Issue 3, 2012, Pages 87-104]
  • Debt Capacity Financial Facilities Capacity in Tehran Stock Exchange Listed Companies [Volume 4, Issue 1, 2012, Pages 31-46]
  • Decision tree CART The Comparison of Incremental Information Content of Cash and Accrual Ratios for Financial performance Evaluation of Companies Using Data mining [Volume 4, Issue 2, 2012, Pages 63-82]
  • Discretionary Accrual Manipulation Trade-off between Real Earnings Manipulation and Discretionary Accruals Manipulation [Volume 4, Issue 2, 2012, Pages 19-40]
  • Discretionary accruals The Effect of Firm Life Cycle on the Discretionary Accruals [Volume 4, Issue 1, 2012, Pages 89-104]
  • Discretionary accruals How Earnings Management Affect Earnings Quality? [Volume 4, Issue 2, 2012, Pages 101-122]

E

  • Earnings Attributes How Earnings Management Affect Earnings Quality? [Volume 4, Issue 2, 2012, Pages 101-122]
  • Earnings Components Investigating to Content of the Earning Components and How to Weight the Components by Managers and Investors [Volume 4, Issue 1, 2012, Pages 47-66]
  • Earnings forecast Investigating to Content of the Earning Components and How to Weight the Components by Managers and Investors [Volume 4, Issue 1, 2012, Pages 47-66]
  • Earnings forecast accuracy The Investigating of Relationship between Corporate Governance Mechanisms and Earnings Forecast Accuracy [Volume 4, Issue 2, 2012, Pages 123-140]
  • Earnings Forecast Errors Investigating to Content of the Earning Components and How to Weight the Components by Managers and Investors [Volume 4, Issue 1, 2012, Pages 47-66]
  • Earnings management Trade-off between Real Earnings Manipulation and Discretionary Accruals Manipulation [Volume 4, Issue 2, 2012, Pages 19-40]
  • Earnings management How Earnings Management Affect Earnings Quality? [Volume 4, Issue 2, 2012, Pages 101-122]
  • Earnings Persistence Investigating to Content of the Earning Components and How to Weight the Components by Managers and Investors [Volume 4, Issue 1, 2012, Pages 47-66]
  • Earnings Quality Earning quality in Failed Firms [Volume 4, Issue 1, 2012, Pages 1-16]
  • Earnings Quality How Earnings Management Affect Earnings Quality? [Volume 4, Issue 2, 2012, Pages 101-122]
  • Earnings Quality Future Cash Flows, Abnormal Accruals and Bankruptcy Risk [Volume 4, Issue 3, 2012, Pages 1-12]
  • Economic value added Identifying the Effect of Selected Financial Variables on Stock Return in [Volume 4, Issue 1, 2012, Pages 17-30]
  • Efficiency Investigation of the Intellectual Capital Effects on Efficiency as a Measure of Business Performance [Volume 4, Issue 3, 2012, Pages 87-104]
  • Environment Risk The Effect of Environment Risk,Corporate Strategy and Capital Structure on Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 3, 2012, Pages 47-70]

F

  • FCM Classifying Stocks of Listed Companies on Tehran Stock Exchange Using Fuzzy Cluster Analysis [Volume 4, Issue 3, 2012, Pages 105-128]
  • Financial leverage The Investigation of Operating Leverage (OL) and Financial Leverage (FL) Being Effected of Cost of Capital in Tehran Stock Exchange [Volume 4, Issue 3, 2012, Pages 33-46]
  • Financial Ratios.JEL: G32 Financial Facilities Capacity in Tehran Stock Exchange Listed Companies [Volume 4, Issue 1, 2012, Pages 31-46]
  • Firm Performance The Effect of Environment Risk,Corporate Strategy and Capital Structure on Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 3, 2012, Pages 47-70]
  • Firm Performance Relationship between Ownership Structure and Performance of Listed Companies Using a System of Simultaneous Equations [Volume 4, Issue 4, 2012, Pages 89-102]
  • Firm Size Relationship between Ownership Structure and Performance of Listed Companies Using a System of Simultaneous Equations [Volume 4, Issue 4, 2012, Pages 89-102]
  • Firm strategy The Effect of Environment Risk,Corporate Strategy and Capital Structure on Performance of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 3, 2012, Pages 47-70]
  • Free Cash Flow Identifying the Effect of Selected Financial Variables on Stock Return in [Volume 4, Issue 1, 2012, Pages 17-30]
  • Free Cash Flows The Study of Relationship between Cash Flows from Operations, Net Income and Component of Accruals with Future Free Cash Flows of Listed Companies in Tehran Stock Exchange [Volume 4, Issue 4, 2012, Pages 19-36]
  • Fuzzy Clustering Classifying Stocks of Listed Companies on Tehran Stock Exchange Using Fuzzy Cluster Analysis [Volume 4, Issue 3, 2012, Pages 105-128]

G

  • G18؛ G18 The Effect of Earnings Management on the Earnings Persistence of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 105-118]
  • Growth Stocks Classifying Stocks of Listed Companies on Tehran Stock Exchange Using Fuzzy Cluster Analysis [Volume 4, Issue 3, 2012, Pages 105-128]

H

  • Human capital Investigation of the Intellectual Capital Effects on Efficiency as a Measure of Business Performance [Volume 4, Issue 3, 2012, Pages 87-104]

I

  • Income smoothing The Effect of Firm Life Cycle on the Discretionary Accruals [Volume 4, Issue 1, 2012, Pages 89-104]
  • Institutional Investors Cultural Values and Corporate Governance [Volume 4, Issue 4, 2012, Pages 51-66]
  • Institutional Investors The Effect of Corporate Governance on Conservatism in Financial Reporting [Volume 4, Issue 4, 2012, Pages 103-122]
  • Institutional ownership The Investigating of Relationship between Corporate Governance Mechanisms and Earnings Forecast Accuracy [Volume 4, Issue 2, 2012, Pages 123-140]
  • Intellectual capital Investigation of the Intellectual Capital Effects on Efficiency as a Measure of Business Performance [Volume 4, Issue 3, 2012, Pages 87-104]
  • Inventory changes Investigating the Relationship between Changes in Inventory, Profitability and Value of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 1-18]

L

  • Logistic Regression The Comparison of Incremental Information Content of Cash and Accrual Ratios for Financial performance Evaluation of Companies Using Data mining [Volume 4, Issue 2, 2012, Pages 63-82]
  • Long term changes in earning Investigating the Relationship between Changes in Inventory, Profitability and Value of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 1-18]

M

  • M41 The Effect of Earnings Management on the Earnings Persistence of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 105-118]
  • M43 The Effect of Earnings Management on the Earnings Persistence of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 105-118]
  • M44؛ M41؛ M43؛ M44 The Effect of Earnings Management on the Earnings Persistence of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 105-118]
  • Modern Liquidity Indexes 2. Comprehensive Liquidity Index 3. Cash Conversion Cycle 4. Net Liquidity Balance 5. Financial Performance A Comparative Study of the Role of Modern and Traditional Liquidity Indexes in Apprising Financial Performance of the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 67-88]

N

O

  • Ownership concentration The Effect of Corporate Governance on Conservatism in Financial Reporting [Volume 4, Issue 4, 2012, Pages 103-122]

R

  • Real Activities Manipulation Trade-off between Real Earnings Manipulation and Discretionary Accruals Manipulation [Volume 4, Issue 2, 2012, Pages 19-40]
  • Real earnings management Earning quality in Failed Firms [Volume 4, Issue 1, 2012, Pages 1-16]
  • Restrictions and Costs Trade-off between Real Earnings Manipulation and Discretionary Accruals Manipulation [Volume 4, Issue 2, 2012, Pages 19-40]
  • Return on Stock The Effect of Accruals Reliability on Return on Stock [Volume 4, Issue 2, 2012, Pages 83-100]

S

  • Short term changes in earning Investigating the Relationship between Changes in Inventory, Profitability and Value of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 1-18]
  • Structural capital Investigation of the Intellectual Capital Effects on Efficiency as a Measure of Business Performance [Volume 4, Issue 3, 2012, Pages 87-104]

T

  • Tehran Stock Exchange Investigating the Relationship between Changes in Inventory, Profitability and Value of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 1-18]
  • Tehran Stock Exchange Classifying Stocks of Listed Companies on Tehran Stock Exchange Using Fuzzy Cluster Analysis [Volume 4, Issue 3, 2012, Pages 105-128]

U

  • Unbalanced Panel Data Financial Facilities Capacity in Tehran Stock Exchange Listed Companies [Volume 4, Issue 1, 2012, Pages 31-46]

V

  • Value of the firm Investigating the Relationship between Changes in Inventory, Profitability and Value of Companies Listed in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 1-18]
  • Value Stocks Classifying Stocks of Listed Companies on Tehran Stock Exchange Using Fuzzy Cluster Analysis [Volume 4, Issue 3, 2012, Pages 105-128]