Keyword Index

A

  • Accounting Fundamental concepts Assessing the Compatibility of the Content of the Theoretical Framework, Accounting Principles and Financial Reporting in Municipalities with Environmental Characteristics of Municipal Activities from the View of Financial Experts [Volume 7, Issue 2, 2015, Pages 72-53]
  • Accounting Information Quality The Relationship between Stock Price Delay and Expected Return [Volume 7, Issue 1, 2015, Pages 17-36]
  • Accounting theoretical framework Assessing the Compatibility of the Content of the Theoretical Framework, Accounting Principles and Financial Reporting in Municipalities with Environmental Characteristics of Municipal Activities from the View of Financial Experts [Volume 7, Issue 2, 2015, Pages 72-53]
  • Accrual Quality The Relationship between Accruals Quality and Non-systematic Risk [Volume 7, Issue 2, 2015, Pages 52-33]
  • Accuracy of Earning Forecast Earnings Volatility and Earning Prediction [Volume 7, Issue 3, 2015, Pages 74-61]
  • Agency Theory A Study of Simultaneous Relationship between Free Cash Flow, Dividend and Debt Policy of Listed Companies in the Tehran Stock Exchange (TSE) [Volume 7, Issue 2, 2015, Pages 92-73]

B

  • Board Characteristics Investigating of the Impact of Board Characteristics on Financial Restatement in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 55-70]
  • Board Structure The Analysis of Efficiency of Inventory Management with Emphasis on Effect of Board Structure: Application of Panel Data Method in Producing Companies [Volume 7, Issue 4, 2015, Pages 87-106]

C

  • Calendar anomaly The Effect of Calendar Anomaly of Religious Time on Use of Private Information in Stock Trading [Volume 7, Issue 2, 2015, Pages 16-1]
  • Capital Structure The Impact of Operating Cash Flows on External Financing, Considering the Firm Financial Constraint and Inflation [Volume 7, Issue 4, 2015, Pages 19-38]
  • Conditional Conservatism Asymmetric Timeliness of Earnings: Conservatism or Sticky Costs? [Volume 7, Issue 4, 2015, Pages 73-86]
  • Conservatism The Impact of Excess Cash on Conservatism Influence on Dividend Payout [Volume 7, Issue 3, 2015, Pages 36-17]
  • Cost Leadership Strategy The Impact of Competitive Strategies on Stability of Financial Performance and Risk [Volume 7, Issue 3, 2015, Pages 90-75]
  • Cost Of Equity Tehran Stock Exchange Direct and Mediated Associations among Earnings Quality, Information Asymmetry and the Cost of Common Equity of companies in Tehran Stock Exchange [Volume 7, Issue 4, 2015, Pages 57-72]
  • Cover+Peyvast+Abstract Cover+Peyvast+Abstract [Volume 7, Issue 1, 2015]
  • Cover+Peyvast+Abstract Cover+Peyvast+Abstract [Volume 7, Issue 2, 2015]

D

  • DEA The Effect of Managerial Ability on Earning Quality of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 37-54]
  • Debt Absorption Magnitude The impaThe Impact of Corporate Governance Mechanisms on the Debt Absorption Magnitude of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 3, 2015, Pages 16-1]
  • Debt maturity Financial Reporting Quality, Debt Maturity and Investment Efficiency: Evidence from Listed Firms in the Tehran’s Stock Exchange [Volume 7, Issue 1, 2015, Pages 93-110]
  • Debt Policy A Study of Simultaneous Relationship between Free Cash Flow, Dividend and Debt Policy of Listed Companies in the Tehran Stock Exchange (TSE) [Volume 7, Issue 2, 2015, Pages 92-73]
  • Debt Ratio Investigating Effective Factors on Disclosure Scores of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 71-92]
  • Declined Life Cycle Impact on the Relationship between Firm Growth and Profitability: Evidence from Tehran Stock Exchange [Volume 7, Issue 2, 2015, Pages 108-93]
  • Differentiation Strategy The Impact of Competitive Strategies on Stability of Financial Performance and Risk [Volume 7, Issue 3, 2015, Pages 90-75]
  • Director Board Independence The impaThe Impact of Corporate Governance Mechanisms on the Debt Absorption Magnitude of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 3, 2015, Pages 16-1]
  • Director Board Size The impaThe Impact of Corporate Governance Mechanisms on the Debt Absorption Magnitude of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 3, 2015, Pages 16-1]
  • Disclosure Investigating Effective Factors on Disclosure Scores of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 71-92]
  • Dividend Policy A Study of Simultaneous Relationship between Free Cash Flow, Dividend and Debt Policy of Listed Companies in the Tehran Stock Exchange (TSE) [Volume 7, Issue 2, 2015, Pages 92-73]

E

  • Earning Forecast Horizon Earnings Volatility and Earning Prediction [Volume 7, Issue 3, 2015, Pages 74-61]
  • Earning Restatement The Effect of Managerial Ability on Earning Quality of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 37-54]
  • Earnings Fixation Hypothesis The Ability of Traditional and Relative (Percent) Accruals to Identify Undervalued Stocks [Volume 7, Issue 1, 2015, Pages 1-16]
  • Earnings management The Effect of Stock Liquidity on Stock Price Informativeness and Accruals-Based Earnings Management in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 4, 2015, Pages 39-56]
  • Earnings Quality Earnings Quality and Firm Value: Evidence from Iranian Firms [Volume 7, Issue 4, 2015, Pages 1-18]
  • Earnings Quality Direct and Mediated Associations among Earnings Quality, Information Asymmetry and the Cost of Common Equity of companies in Tehran Stock Exchange [Volume 7, Issue 4, 2015, Pages 57-72]
  • Efficiency of Inventory Management The Analysis of Efficiency of Inventory Management with Emphasis on Effect of Board Structure: Application of Panel Data Method in Producing Companies [Volume 7, Issue 4, 2015, Pages 87-106]
  • Efficient market The Effect of Calendar Anomaly of Religious Time on Use of Private Information in Stock Trading [Volume 7, Issue 2, 2015, Pages 16-1]
  • Environmental features of municipality activities Assessing the Compatibility of the Content of the Theoretical Framework, Accounting Principles and Financial Reporting in Municipalities with Environmental Characteristics of Municipal Activities from the View of Financial Experts [Volume 7, Issue 2, 2015, Pages 72-53]
  • Environment Information Assessing the Role of Information Environment and Firm Growth on the Pricing of Accruals in Companies Listed in Tehran Stock Exchange (TSE) [Volume 7, Issue 3, 2015, Pages 104-91]
  • Excess Cash The Impact of Excess Cash on Conservatism Influence on Dividend Payout [Volume 7, Issue 3, 2015, Pages 36-17]
  • Expected Return The Relationship between Stock Price Delay and Expected Return [Volume 7, Issue 1, 2015, Pages 17-36]
  • External Financing The Impact of Operating Cash Flows on External Financing, Considering the Firm Financial Constraint and Inflation [Volume 7, Issue 4, 2015, Pages 19-38]

F

  • Financial Constraint The Impact of Operating Cash Flows on External Financing, Considering the Firm Financial Constraint and Inflation [Volume 7, Issue 4, 2015, Pages 19-38]
  • Financial reporting quality Financial Reporting Quality, Debt Maturity and Investment Efficiency: Evidence from Listed Firms in the Tehran’s Stock Exchange [Volume 7, Issue 1, 2015, Pages 93-110]
  • Financial Restatement Investigating of the Impact of Board Characteristics on Financial Restatement in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 55-70]
  • Firm Growth Life Cycle Impact on the Relationship between Firm Growth and Profitability: Evidence from Tehran Stock Exchange [Volume 7, Issue 2, 2015, Pages 108-93]
  • Firm Size Investigating Interactive Effect of Firm Size and Information Environment on Value Relevance of Net Income and Operating Cash Flow [Volume 7, Issue 3, 2015, Pages 60-37]
  • Firm Value Earnings Quality and Firm Value: Evidence from Iranian Firms [Volume 7, Issue 4, 2015, Pages 1-18]
  • Free Cash Flow A Study of Simultaneous Relationship between Free Cash Flow, Dividend and Debt Policy of Listed Companies in the Tehran Stock Exchange (TSE) [Volume 7, Issue 2, 2015, Pages 92-73]
  • Future Earnings Response Coefficient (FERC) The Effect of Stock Liquidity on Stock Price Informativeness and Accruals-Based Earnings Management in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 4, 2015, Pages 39-56]

I

  • Information Environment Investigating Interactive Effect of Firm Size and Information Environment on Value Relevance of Net Income and Operating Cash Flow [Volume 7, Issue 3, 2015, Pages 60-37]
  • Institutional ownership The impaThe Impact of Corporate Governance Mechanisms on the Debt Absorption Magnitude of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 3, 2015, Pages 16-1]
  • Institutional Ownership of public sector The Analysis of Efficiency of Inventory Management with Emphasis on Effect of Board Structure: Application of Panel Data Method in Producing Companies [Volume 7, Issue 4, 2015, Pages 87-106]
  • Investment Efficiency Financial Reporting Quality, Debt Maturity and Investment Efficiency: Evidence from Listed Firms in the Tehran’s Stock Exchange [Volume 7, Issue 1, 2015, Pages 93-110]
  • Investment Opportunity Earnings Quality and Firm Value: Evidence from Iranian Firms [Volume 7, Issue 4, 2015, Pages 1-18]

L

  • Life Cycle Life Cycle Impact on the Relationship between Firm Growth and Profitability: Evidence from Tehran Stock Exchange [Volume 7, Issue 2, 2015, Pages 108-93]

M

  • Magnitude of Restatement Investigating of the Impact of Board Characteristics on Financial Restatement in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 55-70]
  • Maturity Life Cycle Impact on the Relationship between Firm Growth and Profitability: Evidence from Tehran Stock Exchange [Volume 7, Issue 2, 2015, Pages 108-93]
  • Muharram The Effect of Calendar Anomaly of Religious Time on Use of Private Information in Stock Trading [Volume 7, Issue 2, 2015, Pages 16-1]
  • Municipality financial reports Assessing the Compatibility of the Content of the Theoretical Framework, Accounting Principles and Financial Reporting in Municipalities with Environmental Characteristics of Municipal Activities from the View of Financial Experts [Volume 7, Issue 2, 2015, Pages 72-53]

N

  • Newly Arrived Information The Relationship between Stock Price Delay and Expected Return [Volume 7, Issue 1, 2015, Pages 17-36]
  • Nonsystematic risk The Relationship between Accruals Quality and Non-systematic Risk [Volume 7, Issue 2, 2015, Pages 52-33]

O

  • Operating Cash Flow Investigating Interactive Effect of Firm Size and Information Environment on Value Relevance of Net Income and Operating Cash Flow [Volume 7, Issue 3, 2015, Pages 60-37]
  • Operating Cash Flow The Impact of Operating Cash Flows on External Financing, Considering the Firm Financial Constraint and Inflation [Volume 7, Issue 4, 2015, Pages 19-38]
  • Operating Cash FlowValue Relevance Investigating Interactive Effect of Firm Size and Information Environment on Value Relevance of Net Income and Operating Cash Flow [Volume 7, Issue 3, 2015, Pages 60-37]
  • Ownership Centralization The impaThe Impact of Corporate Governance Mechanisms on the Debt Absorption Magnitude of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 3, 2015, Pages 16-1]

P

  • Panel Data The Analysis of Efficiency of Inventory Management with Emphasis on Effect of Board Structure: Application of Panel Data Method in Producing Companies [Volume 7, Issue 4, 2015, Pages 87-106]
  • Path Analysis Direct and Mediated Associations among Earnings Quality, Information Asymmetry and the Cost of Common Equity of companies in Tehran Stock Exchange [Volume 7, Issue 4, 2015, Pages 57-72]
  • Payout The Impact of Excess Cash on Conservatism Influence on Dividend Payout [Volume 7, Issue 3, 2015, Pages 36-17]
  • Percent Accruals The Ability of Traditional and Relative (Percent) Accruals to Identify Undervalued Stocks [Volume 7, Issue 1, 2015, Pages 1-16]
  • Persistence the Internal Components of Earn Earnings Volatility and Earning Prediction [Volume 7, Issue 3, 2015, Pages 74-61]
  • Pre Existing Information The Relationship between Stock Price Delay and Expected Return [Volume 7, Issue 1, 2015, Pages 17-36]
  • Pricing of Discretionary Accruals Assessing the Role of Information Environment and Firm Growth on the Pricing of Accruals in Companies Listed in Tehran Stock Exchange (TSE) [Volume 7, Issue 3, 2015, Pages 104-91]
  • Probability of informed trading (PIN) The Effect of Calendar Anomaly of Religious Time on Use of Private Information in Stock Trading [Volume 7, Issue 2, 2015, Pages 16-1]
  • Profitability Life Cycle Impact on the Relationship between Firm Growth and Profitability: Evidence from Tehran Stock Exchange [Volume 7, Issue 2, 2015, Pages 108-93]

R

  • Ramadan The Effect of Calendar Anomaly of Religious Time on Use of Private Information in Stock Trading [Volume 7, Issue 2, 2015, Pages 16-1]
  • Risk The Impact of Competitive Strategies on Stability of Financial Performance and Risk [Volume 7, Issue 3, 2015, Pages 90-75]

S

  • Simultaneous Model A Study of Simultaneous Relationship between Free Cash Flow, Dividend and Debt Policy of Listed Companies in the Tehran Stock Exchange (TSE) [Volume 7, Issue 2, 2015, Pages 92-73]
  • Stability of Performance The Impact of Competitive Strategies on Stability of Financial Performance and Risk [Volume 7, Issue 3, 2015, Pages 90-75]
  • Sticky Cost Asymmetric Timeliness of Earnings: Conservatism or Sticky Costs? [Volume 7, Issue 4, 2015, Pages 73-86]
  • Stock Liquidity The Effect of Stock Liquidity on Stock Price Informativeness and Accruals-Based Earnings Management in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 4, 2015, Pages 39-56]
  • Stock Price Delay The Relationship between Stock Price Delay and Expected Return [Volume 7, Issue 1, 2015, Pages 17-36]
  • Stock Price Informativeness The Effect of Stock Liquidity on Stock Price Informativeness and Accruals-Based Earnings Management in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 4, 2015, Pages 39-56]
  • Stock return Asymmetric Timeliness of Earnings: Conservatism or Sticky Costs? [Volume 7, Issue 4, 2015, Pages 73-86]

T

  • Tehran Stock Exchange Investigating of the Impact of Board Characteristics on Financial Restatement in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2015, Pages 55-70]
  • Tobit Regression Model The Impact of Excess Cash on Conservatism Influence on Dividend Payout [Volume 7, Issue 3, 2015, Pages 36-17]
  • Traditional Accruals The Ability of Traditional and Relative (Percent) Accruals to Identify Undervalued Stocks [Volume 7, Issue 1, 2015, Pages 1-16]

U

  • Undervalued stocks The Ability of Traditional and Relative (Percent) Accruals to Identify Undervalued Stocks [Volume 7, Issue 1, 2015, Pages 1-16]