Keyword Index

A

  • Abnormal Earnings Assessing the Valuation Model Based on Abnormal Earnings (Ohlson) by Notice to the Macroeconomic Variables [Volume 5, Issue 3, 2013, Pages 41-58]
  • Abnormal Return Investigation the Relationship between Earnings Transparency and Abnormal Returns in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 1-12]
  • Accounting Adjustment The Effect of Periodic Accounting Adjustment on Equity Cost of Capital (expected return rate of investors) [Volume 5, Issue 3, 2013, Pages 1-18]
  • Accrual Quality The Effect of Accruals Quality on Stock Risk Premium of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 13-28]
  • Accruals anomaly The Effect of Accruals on the Relationship of External Financing and Future Stock Returns [Volume 5, Issue 2, 2013, Pages 53-72]
  • Accruals management Real and Accounting Earnings Management and the Level of Conservatism in Successful and Unsuccessful Firms [Volume 5, Issue 3, 2013, Pages 19-40]
  • Accruals Quality Studying the Relationship between Disclosure Quality and Accruals Quality in Explaining the Changes in Portfolio’s Excess Return. [Volume 5, Issue 2, 2013, Pages 17-32]
  • Actual Return and Market Return Investigation the Relationship between Earnings Transparency and Abnormal Returns in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 1-12]
  • Adjusted Future Stock Return The Effect of Accruals on the Relationship of External Financing and Future Stock Returns [Volume 5, Issue 2, 2013, Pages 53-72]
  • Auditor Size The Role of Auditor Characteristics in Earnings Quality [Volume 5, Issue 2, 2013, Pages 93-108]

B

  • Bankruptcy Real and Accounting Earnings Management and the Level of Conservatism in Successful and Unsuccessful Firms [Volume 5, Issue 3, 2013, Pages 19-40]
  • Bayesian inference؛ book value؛ Cash flow from operations؛ Bayesian inference Evolving Relationship between Share Prices and Accounting Variables During Firm Life- Cycle Stages by Hierarchical Bayesian Analysis [Volume 5, Issue 2, 2013, Pages 109-126]
  • Behavioral finance Intentional or Unintentional Testing of Market Factor Beta Herding in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 87-96]
  • Behavioral finance Effects of Weather and Seasonal Variables on the Tehran Stock Market Liquidity [Volume 5, Issue 3, 2013, Pages 73-88]
  • Behavioral finance The Study of Investors Overreaction Error Role in Occurrence of Value Premium in Iran Capital Market [Volume 5, Issue 4, 2013, Pages 13-34]
  • Beta Herding Intentional or Unintentional Testing of Market Factor Beta Herding in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 87-96]
  • Book Value Evolving Relationship between Share Prices and Accounting Variables During Firm Life- Cycle Stages by Hierarchical Bayesian Analysis [Volume 5, Issue 2, 2013, Pages 109-126]
  • Bootstrapping An Appraisal of the Merit of Candlestick Technical Trading Strategies in Tehran Stock Exchange [Volume 5, Issue 3, 2013, Pages 59-72]

C

  • Candlesticks An Appraisal of the Merit of Candlestick Technical Trading Strategies in Tehran Stock Exchange [Volume 5, Issue 3, 2013, Pages 59-72]
  • Capital adequacy ratio Determinant Factors of Capital Adequacy Ratio in Banks of Iran (2006-2010) [Volume 5, Issue 4, 2013, Pages 35-50]
  • Capital Structure The Effect of Economic Factors and Firm Characteristics on the Capital Structure of Listed Companies in Tehran Stock Exchange (TSE) [Volume 5, Issue 2, 2013, Pages 1-16]
  • Cash Flow from Operating (CFO) Management. Financial Distress Empirical Investigation of Incentives to Managing Reported cash Flow from Operating [Volume 5, Issue 1, 2013, Pages 29-50]
  • Cash flow from operations Evolving Relationship between Share Prices and Accounting Variables During Firm Life- Cycle Stages by Hierarchical Bayesian Analysis [Volume 5, Issue 2, 2013, Pages 109-126]
  • Cash Net Working Capital The Value Relevance of Non-cash Net Working Capital of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 3, 2013, Pages 89-104]
  • Conditional Conservatism The Impact of Conditional Conservatism on Reliability and Timeliness of Disclosure [Volume 5, Issue 2, 2013, Pages 33-52]
  • Conservatism Real and Accounting Earnings Management and the Level of Conservatism in Successful and Unsuccessful Firms [Volume 5, Issue 3, 2013, Pages 19-40]
  • Critical Accounting Policy Assessment of the Influence of Critical Accounting Disclosure Policy on the Criteria of Evaluation of the Performance and Quality of Financial Reporting [Volume 5, Issue 2, 2013, Pages 73-92]

D

  • Data Mining Bankruptcy Prediction of Companies listed Corporations in Tehran Stock Exchange by Using Decision Tree and Logistic Regression [Volume 5, Issue 3, 2013, Pages 105-128]
  • Debt Leverage The Effect of Economic Factors and Firm Characteristics on the Capital Structure of Listed Companies in Tehran Stock Exchange (TSE) [Volume 5, Issue 2, 2013, Pages 1-16]
  • Decision Tree Bankruptcy Prediction of Companies listed Corporations in Tehran Stock Exchange by Using Decision Tree and Logistic Regression [Volume 5, Issue 3, 2013, Pages 105-128]
  • Discretionary accruals Real and Accounting Earnings Management and the Level of Conservatism in Successful and Unsuccessful Firms [Volume 5, Issue 3, 2013, Pages 19-40]

E

  • Earning Divergence and CFO Empirical Investigation of Incentives to Managing Reported cash Flow from Operating [Volume 5, Issue 1, 2013, Pages 29-50]
  • Earning Persistence Empirical Investigation of Incentives to Managing Reported cash Flow from Operating [Volume 5, Issue 1, 2013, Pages 29-50]
  • Earnings announcmet Market Reaction to Quarterly Earning Anouncment in Tehran Stock Exchange [Volume 5, Issue 4, 2013, Pages 71-90]
  • Earnings Forecast Errors The Effect of Stocks' Asks and Bids on Earnings Management [Volume 5, Issue 1, 2013, Pages 97-118]
  • Earnings management The Effect of Stocks' Asks and Bids on Earnings Management [Volume 5, Issue 1, 2013, Pages 97-118]
  • Earnings New The Effect of Stocks' Asks and Bids on Earnings Management [Volume 5, Issue 1, 2013, Pages 97-118]
  • Earnings Quality The Role of Auditor Characteristics in Earnings Quality [Volume 5, Issue 2, 2013, Pages 93-108]
  • Earnings Transparency Investigation the Relationship between Earnings Transparency and Abnormal Returns in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 1-12]
  • Economic Factors The Effect of Economic Factors and Firm Characteristics on the Capital Structure of Listed Companies in Tehran Stock Exchange (TSE) [Volume 5, Issue 2, 2013, Pages 1-16]
  • Equity Cost of Capital The Effect of Periodic Accounting Adjustment on Equity Cost of Capital (expected return rate of investors) [Volume 5, Issue 3, 2013, Pages 1-18]
  • Equity Market Incentives The Effect of Stocks' Asks and Bids on Earnings Management [Volume 5, Issue 1, 2013, Pages 97-118]
  • Event study Market Reaction to Quarterly Earning Anouncment in Tehran Stock Exchange [Volume 5, Issue 4, 2013, Pages 71-90]
  • External Financing Anomaly The Effect of Accruals on the Relationship of External Financing and Future Stock Returns [Volume 5, Issue 2, 2013, Pages 53-72]

F

  • Financial investment Analyzing the Effect of Financialization on Real Investment of Non-financial Corporations Listed in the Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 51-66]
  • Financialization Analyzing the Effect of Financialization on Real Investment of Non-financial Corporations Listed in the Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 51-66]
  • Financial leverage The Value Relevance of Non-cash Net Working Capital of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 3, 2013, Pages 89-104]
  • Financial Variables Determinant Factors of Capital Adequacy Ratio in Banks of Iran (2006-2010) [Volume 5, Issue 4, 2013, Pages 35-50]
  • Firm Characteristics The Effect of Economic Factors and Firm Characteristics on the Capital Structure of Listed Companies in Tehran Stock Exchange (TSE) [Volume 5, Issue 2, 2013, Pages 1-16]
  • Firm Size The Effect of Accruals Quality on Stock Risk Premium of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 13-28]

G

  • Generalized Method of Moments (GMM) Assessing the Valuation Model Based on Abnormal Earnings (Ohlson) by Notice to the Macroeconomic Variables [Volume 5, Issue 3, 2013, Pages 41-58]
  • Gordon model The Effect of Periodic Accounting Adjustment on Equity Cost of Capital (expected return rate of investors) [Volume 5, Issue 3, 2013, Pages 1-18]
  • Growth Stocks The Study of Investors Overreaction Error Role in Occurrence of Value Premium in Iran Capital Market [Volume 5, Issue 4, 2013, Pages 13-34]

H

  • Herding Behavior Intentional or Unintentional Testing of Market Factor Beta Herding in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 87-96]

I

  • Information Risk Studying the Relationship between Disclosure Quality and Accruals Quality in Explaining the Changes in Portfolio’s Excess Return. [Volume 5, Issue 2, 2013, Pages 17-32]
  • Institutional Investors Ranking Stock Selection Criteria From the Perspective of Institutional Investors (Network Analysis Approach) [Volume 5, Issue 4, 2013, Pages 51-70]
  • Intentional Herding Intentional or Unintentional Testing of Market Factor Beta Herding in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 87-96]
  • Investment Analyzing the Effect of Financialization on Real Investment of Non-financial Corporations Listed in the Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 51-66]

K

  • Key words: Auditor Tenure The Role of Auditor Characteristics in Earnings Quality [Volume 5, Issue 2, 2013, Pages 93-108]
  • Key Words: Disclosure Assessment of the Influence of Critical Accounting Disclosure Policy on the Criteria of Evaluation of the Performance and Quality of Financial Reporting [Volume 5, Issue 2, 2013, Pages 73-92]
  • Keywords: Share price؛ Keywords: Share price Evolving Relationship between Share Prices and Accounting Variables During Firm Life- Cycle Stages by Hierarchical Bayesian Analysis [Volume 5, Issue 2, 2013, Pages 109-126]
  • Key Words: Size The Effect of Accruals on the Relationship of External Financing and Future Stock Returns [Volume 5, Issue 2, 2013, Pages 53-72]
  • Key Words: Size-Adjusted Future Stock Return The Effect of Accruals on the Relationship of External Financing and Future Stock Returns [Volume 5, Issue 2, 2013, Pages 53-72]

L

  • Logistic Regression Bankruptcy Prediction of Companies listed Corporations in Tehran Stock Exchange by Using Decision Tree and Logistic Regression [Volume 5, Issue 3, 2013, Pages 105-128]

M

  • Monte Carlo simulation An Appraisal of the Merit of Candlestick Technical Trading Strategies in Tehran Stock Exchange [Volume 5, Issue 3, 2013, Pages 59-72]

N

  • Non-Cash Net Working Capital The Value Relevance of Non-cash Net Working Capital of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 3, 2013, Pages 89-104]

O

  • Ohlson Model Assessing the Valuation Model Based on Abnormal Earnings (Ohlson) by Notice to the Macroeconomic Variables [Volume 5, Issue 3, 2013, Pages 41-58]

P

  • Performance Assessment Criteria Assessment of the Influence of Critical Accounting Disclosure Policy on the Criteria of Evaluation of the Performance and Quality of Financial Reporting [Volume 5, Issue 2, 2013, Pages 73-92]
  • Prediction An Appraisal of the Merit of Candlestick Technical Trading Strategies in Tehran Stock Exchange [Volume 5, Issue 3, 2013, Pages 59-72]
  • Prior Restated Financial Statements: an Empirical and Descriptive Study of the Frequency and Importance [Volume 5, Issue 1, 2013, Pages 67-86]
  • Prior-period Adjustments Restated Financial Statements: an Empirical and Descriptive Study of the Frequency and Importance [Volume 5, Issue 1, 2013, Pages 67-86]

Q

  • Quality of Financial Reporting Assessment of the Influence of Critical Accounting Disclosure Policy on the Criteria of Evaluation of the Performance and Quality of Financial Reporting [Volume 5, Issue 2, 2013, Pages 73-92]

R

  • Real earnings management Real and Accounting Earnings Management and the Level of Conservatism in Successful and Unsuccessful Firms [Volume 5, Issue 3, 2013, Pages 19-40]
  • Real earnings management On The Relation between Information Asymmetry and Real Earnings Management in Listed Companies on Tehran Stock Exchange [Volume 5, Issue 4, 2013, Pages 1-12]
  • Real investment Analyzing the Effect of Financialization on Real Investment of Non-financial Corporations Listed in the Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 51-66]
  • Restatement Restated Financial Statements: an Empirical and Descriptive Study of the Frequency and Importance [Volume 5, Issue 1, 2013, Pages 67-86]

S

  • Statement of cash flow "The Best Method of Presenting Cash flow Statement from Companies Financial Managers, Financial Managers of Mutual Funds and Creditors Point of View [Volume 5, Issue 4, 2013, Pages 91-104]
  • Stock Price Sensitivity to Earnings News The Effect of Stocks' Asks and Bids on Earnings Management [Volume 5, Issue 1, 2013, Pages 97-118]
  • Stock price synchronicity Stock Market Reaction to Abnormal Audit Fees [Volume 5, Issue 4, 2013, Pages 105-120]

T

  • Technical Analysis An Appraisal of the Merit of Candlestick Technical Trading Strategies in Tehran Stock Exchange [Volume 5, Issue 3, 2013, Pages 59-72]
  • Three Factors Model of Fama and French The Effect of Accruals Quality on Stock Risk Premium of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 13-28]
  • Two-Stage Cross Sectional Regression The Effect of Accruals Quality on Stock Risk Premium of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 13-28]

U

  • Unintentional Herding Intentional or Unintentional Testing of Market Factor Beta Herding in Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 87-96]

V

  • Value Premium The Study of Investors Overreaction Error Role in Occurrence of Value Premium in Iran Capital Market [Volume 5, Issue 4, 2013, Pages 13-34]
  • Value Stocks The Study of Investors Overreaction Error Role in Occurrence of Value Premium in Iran Capital Market [Volume 5, Issue 4, 2013, Pages 13-34]