Keyword Index

A

  • Absolute Excess Return Designing a Model for Measuring Accounting Information Quality [Volume 6, Issue 2, 2014, Pages 75-94]
  • Accounting conservatism Investigate of the Relation between Accounting Conservatism (Unconditional and Conditional) and Bankruptcy Risk [Volume 6, Issue 2, 2014, Pages 1-16]
  • Accounting Earning Economic Value Added and Intellectual Capital Effects on Firms Stock Price [Volume 6, Issue 3, 2014, Pages 85-98]
  • Accounting Standard The Effect of Iranian Accounting Standard on Conservatism of Accounting Information [Volume 6, Issue 3, 2014, Pages 37-50]
  • Accrual anomaly Investigating Behavioral and Rational Expectations Views in Describing the Accruals Anomaly [Volume 6, Issue 4, 2014, Pages 37-54]
  • Accruals Items Analyzing Persistence of the Cash Component Compare to Accrual Component of Earnings and the Role of Firm Characteristics on Accrual Anomaly in Metal Industries [Volume 6, Issue 4, 2014, Pages 1-22]
  • Accruals Items Anomaly Analyzing Persistence of the Cash Component Compare to Accrual Component of Earnings and the Role of Firm Characteristics on Accrual Anomaly in Metal Industries [Volume 6, Issue 4, 2014, Pages 1-22]
  • Agency Costs The Impact of Financial Constraints and Agency Costs of Investment Efficiency [Volume 6, Issue 1, 2014, Pages 89-106]

B

  • Bankruptcy risk Investigate of the Relation between Accounting Conservatism (Unconditional and Conditional) and Bankruptcy Risk [Volume 6, Issue 2, 2014, Pages 1-16]
  • Basu Model The Effect of Iranian Accounting Standard on Conservatism of Accounting Information [Volume 6, Issue 3, 2014, Pages 37-50]
  • Business groups Relationship between of Membership in Business Groups and Stock Return [Volume 6, Issue 4, 2014, Pages 89-108]

C

  • Cash Conversion Cycle An Investigation of the Determinants of Working Capital Management in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 15-26]
  • Cash Conversion Cycle Test of the Free Cash Flow Theory andCreditors Monitoring by Using the Three-Stage Least Squares System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 17-44]
  • Cash flow An Investigation of the Determinants of Working Capital Management in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 15-26]
  • Cash flow Test of the Free Cash Flow Theory andCreditors Monitoring by Using the Three-Stage Least Squares System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 17-44]
  • Cash Flows Investigating the Behavioral Impact of Intellectual Capital on Financial Flexibility [Volume 6, Issue 3, 2014, Pages 67-84]
  • Cash Holding Studying the Relationship between Cash Holdings and Market Share Using Dynamic Models of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 4, 2014, Pages 55-72]
  • Conditional Conservatism The Effect of Managerial Overconfidence on Conditional and Unconditional Conservatism [Volume 6, Issue 1, 2014, Pages 27-44]
  • Conditional Conservatism Investigate of the Relation between Accounting Conservatism (Unconditional and Conditional) and Bankruptcy Risk [Volume 6, Issue 2, 2014, Pages 1-16]
  • Conservatism The Effect of Iranian Accounting Standard on Conservatism of Accounting Information [Volume 6, Issue 3, 2014, Pages 37-50]
  • Consolidated Financial Statements The Value Relevance of Consolidated Financial Statements Information as Compared With the Separate Financial Statements of the Parent Company [Volume 6, Issue 3, 2014, Pages 51-66]
  • Corporate governance The Survey of Relationship between Corporate Governance and Innate and Discretionary Accruals Quality of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 1, 2014, Pages 1-14]
  • Corporate governance Study of the Effect of Managers' Personal Incentives and Corporate Governance Variables on Costs Stickiness in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 4, 2014, Pages 109-128]
  • Costs Stickiness Study of the Effect of Managers' Personal Incentives and Corporate Governance Variables on Costs Stickiness in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 4, 2014, Pages 109-128]
  • Cost stickiness The Effect of Personal Incentives Managers on Costs Asymmetric in Tehran Stock Exchange [Volume 6, Issue 1, 2014, Pages 57-74]

D

  • Debt Ratio An Investigation of the Determinants of Working Capital Management in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 15-26]
  • Debt Ratio Test of the Free Cash Flow Theory andCreditors Monitoring by Using the Three-Stage Least Squares System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 17-44]
  • Dividend Payout Investigating the Impact of Ownership Concentration on the Dividend Payouts of the Listed Companies on the Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 61-74]
  • Dividend Policy Main Dividend Theories Test Stressing the Role of Institutional Shareholders in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 1-20]
  • Dividend Theories Main Dividend Theories Test Stressing the Role of Institutional Shareholders in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 1-20]

E

  • Earning Management Relationships between Firm Specific Factors and Management’s Preferences for an Earnings Threshold [Volume 6, Issue 1, 2014, Pages 75-88]
  • Earnings growth Relationship between Earning Growth and Stock Returns by Using Residual Income in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 45-56]
  • Earnings management The Relationship between Product Market Competition and Earnings Management [Volume 6, Issue 4, 2014, Pages 73-88]
  • Earnings Persistence The Impact of Managerial Ability on Earnings Quality of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 21-36]
  • Earnings Quality The Impact of Managerial Ability on Earnings Quality of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 21-36]
  • Earnings Stability Analyzing Persistence of the Cash Component Compare to Accrual Component of Earnings and the Role of Firm Characteristics on Accrual Anomaly in Metal Industries [Volume 6, Issue 4, 2014, Pages 1-22]
  • Earnings Threshold Relationships between Firm Specific Factors and Management’s Preferences for an Earnings Threshold [Volume 6, Issue 1, 2014, Pages 75-88]
  • Economic value added Economic Value Added and Intellectual Capital Effects on Firms Stock Price [Volume 6, Issue 3, 2014, Pages 85-98]
  • External Financial Dependence Main Dividend Theories Test Stressing the Role of Institutional Shareholders in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 1-20]
  • External Financial Dependence Relationship between of Membership in Business Groups and Stock Return [Volume 6, Issue 4, 2014, Pages 89-108]
  • External Financing The Effects of a Firm Life Cycle and Size on its Priority of External Financing Alternatives [Volume 6, Issue 2, 2014, Pages 95-114]

F

  • Financial Flexibility Investigating the Behavioral Impact of Intellectual Capital on Financial Flexibility [Volume 6, Issue 3, 2014, Pages 67-84]
  • Financial reporting quality Investigating the Effect of Management Ability on the Financial Reporting Quality during Life Cycle, of the Companies Listed Companies in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 99-118]
  • Firm Efficiency The Impact of Managerial Ability on Earnings Quality of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 21-36]
  • Firm Size The Effects of a Firm Life Cycle and Size on its Priority of External Financing Alternatives [Volume 6, Issue 2, 2014, Pages 95-114]
  • Firm Value Economic Value Added and Intellectual Capital Effects on Firms Stock Price [Volume 6, Issue 3, 2014, Pages 85-98]
  • Free Cash Flows Study of the Effect of Managers' Personal Incentives and Corporate Governance Variables on Costs Stickiness in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 4, 2014, Pages 109-128]

G

  • Genetic Algorithm Designing a Model for Measuring Accounting Information Quality [Volume 6, Issue 2, 2014, Pages 75-94]

I

  • Information Asymmetries Main Dividend Theories Test Stressing the Role of Institutional Shareholders in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 1-20]
  • Informative Content The Value Relevance of Consolidated Financial Statements Information as Compared With the Separate Financial Statements of the Parent Company [Volume 6, Issue 3, 2014, Pages 51-66]
  • Institutional ownership Study of the Effect of Managers' Personal Incentives and Corporate Governance Variables on Costs Stickiness in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 4, 2014, Pages 109-128]
  • Intellectual capital Economic Value Added and Intellectual Capital Effects on Firms Stock Price [Volume 6, Issue 3, 2014, Pages 85-98]
  • IntellectualCapital Investigating the Behavioral Impact of Intellectual Capital on Financial Flexibility [Volume 6, Issue 3, 2014, Pages 67-84]
  • Intrinsic Value Investigating Behavioral and Rational Expectations Views in Describing the Accruals Anomaly [Volume 6, Issue 4, 2014, Pages 37-54]
  • Investment Efficiency The Impact of Financial Constraints and Agency Costs of Investment Efficiency [Volume 6, Issue 1, 2014, Pages 89-106]
  • Investment Efficiency The Effect of Top Executives' Overconfidence on the Investment-Cash Flow Sensitivity [Volume 6, Issue 2, 2014, Pages 115-128]
  • Investment in fixed assets An Investigation of the Determinants of Working Capital Management in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 15-26]
  • Investment in fixed assets Test of the Free Cash Flow Theory andCreditors Monitoring by Using the Three-Stage Least Squares System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 17-44]
  • Investment–Cash flow Sensitivity The Effect of Top Executives' Overconfidence on the Investment-Cash Flow Sensitivity [Volume 6, Issue 2, 2014, Pages 115-128]

L

  • Life Cycle The Effects of a Firm Life Cycle and Size on its Priority of External Financing Alternatives [Volume 6, Issue 2, 2014, Pages 95-114]
  • Life Cycle Investigating the Effect of Management Ability on the Financial Reporting Quality during Life Cycle, of the Companies Listed Companies in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 99-118]

M

  • Management Earnings Forecasts Relationships between Firm Specific Factors and Management’s Preferences for an Earnings Threshold [Volume 6, Issue 1, 2014, Pages 75-88]
  • Managerial ability Investigating the Effect of Management Ability on the Financial Reporting Quality during Life Cycle, of the Companies Listed Companies in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 99-118]
  • Managerial ability The Impact of Managerial Ability on Earnings Quality of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 21-36]
  • Managerial Overconfidence The Effect of Managerial Overconfidence on Conditional and Unconditional Conservatism [Volume 6, Issue 1, 2014, Pages 27-44]
  • Managerial Overconfidence The Effect of Top Executives' Overconfidence on the Investment-Cash Flow Sensitivity [Volume 6, Issue 2, 2014, Pages 115-128]
  • Market Share Studying the Relationship between Cash Holdings and Market Share Using Dynamic Models of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 4, 2014, Pages 55-72]

N

  • Net working capital Studying the Relationship between Cash Holdings and Market Share Using Dynamic Models of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 4, 2014, Pages 55-72]
  • Non-executive Directors Study of the Effect of Managers' Personal Incentives and Corporate Governance Variables on Costs Stickiness in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 4, 2014, Pages 109-128]

O

  • Ownership concentration Investigating the Impact of Ownership Concentration on the Dividend Payouts of the Listed Companies on the Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 61-74]
  • Ownership concentration An Investigation of the Relationship between Ownership Concentration and Tax Aggressiveness [Volume 6, Issue 4, 2014, Pages 23-36]

P

  • Panel Data Investigating the Impact of Ownership Concentration on the Dividend Payouts of the Listed Companies on the Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 61-74]
  • Product Market Competition The Relationship between Product Market Competition and Earnings Management [Volume 6, Issue 4, 2014, Pages 73-88]

Q

R

  • Residual income Relationship between Earning Growth and Stock Returns by Using Residual Income in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 45-56]
  • Restrictions of financing The Influence of Investment on Working Capital, Considering Restrictions of Financing on Cash Flow [Volume 6, Issue 2, 2014, Pages 45-60]
  • ROA An Investigation of the Determinants of Working Capital Management in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 15-26]
  • ROA Test of the Free Cash Flow Theory andCreditors Monitoring by Using the Three-Stage Least Squares System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 17-44]

S

  • Sensitivity of Cash flow The Influence of Investment on Working Capital, Considering Restrictions of Financing on Cash Flow [Volume 6, Issue 2, 2014, Pages 45-60]
  • Size-Adjusted Future Stock Return Investigating Behavioral and Rational Expectations Views in Describing the Accruals Anomaly [Volume 6, Issue 4, 2014, Pages 37-54]
  • Social and Political Theory An Investigation of the Relationship between Ownership Concentration and Tax Aggressiveness [Volume 6, Issue 4, 2014, Pages 23-36]
  • Stock Price Economic Value Added and Intellectual Capital Effects on Firms Stock Price [Volume 6, Issue 3, 2014, Pages 85-98]
  • Stock return Relationship between of Membership in Business Groups and Stock Return [Volume 6, Issue 4, 2014, Pages 89-108]
  • Stock Returns Relationship between Earning Growth and Stock Returns by Using Residual Income in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 45-56]

T

  • Tax Aggressiveness An Investigation of the Relationship between Ownership Concentration and Tax Aggressiveness [Volume 6, Issue 4, 2014, Pages 23-36]
  • Tehran Stock Exchange Investigating the Impact of Ownership Concentration on the Dividend Payouts of the Listed Companies on the Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 61-74]
  • Theories of Capital Structure Main Dividend Theories Test Stressing the Role of Institutional Shareholders in Tehran Stock Exchange [Volume 6, Issue 3, 2014, Pages 1-20]

U

  • Unconditional Conservatism The Effect of Managerial Overconfidence on Conditional and Unconditional Conservatism [Volume 6, Issue 1, 2014, Pages 27-44]
  • Unconditional Conservatism Investigate of the Relation between Accounting Conservatism (Unconditional and Conditional) and Bankruptcy Risk [Volume 6, Issue 2, 2014, Pages 1-16]

V

W

  • Working capital management An Investigation of the Determinants of Working Capital Management in Tehran Stock Exchange (TSE) [Volume 6, Issue 1, 2014, Pages 15-26]
  • Working capital management Test of the Free Cash Flow Theory andCreditors Monitoring by Using the Three-Stage Least Squares System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 17-44]
  • Working capital management The Influence of Investment on Working Capital, Considering Restrictions of Financing on Cash Flow [Volume 6, Issue 2, 2014, Pages 45-60]