Keyword Index

A

  • Abnormal returns Investigating the Relationship between the Default Risk and Earnings Response Coefficient, with an Emphasis on the Corporate Governance Characteristics in Tehran Stock Exchange listed Companies [Volume 8, Issue 4, 2016, Pages 93-114]
  • Abstract Language Investigation of the influence of financial reports language structure on willingness to invest [Volume 8, Issue 4, 2016, Pages 55-76]
  • Accounting conservatism The Effect of Monetary Policy on the Relationship between Accounting Conservatism and Trade Credit in Listed Companies of Tehran Stock Exchange [Volume 8, Issue 3, 2016, Pages 1-18]
  • Accounting Conservatism and Industry Specialist on Auditor Impact of Industry specialization on Auditors on the relationship between Accounting Conservatism and future Stock Price Crashes of listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2016, Pages 113-140]
  • Accounting Standards Approach for using Accounting Standards [Volume 8, Issue 1, 2016, Pages 1-18]
  • Accruals Determination of Replacement or Supplemental Relationship to Explain Accruals Anomalies and Disclosure Quality in Tehran Stock Exchange [Volume 8, Issue 3, 2016, Pages 43-58]
  • Adverse Selection Costs The Impact of Online Stock Trading on the Information Asymmetry (Evidence of Tehran Stock Exchange) [Volume 8, Issue 1, 2016, Pages 93-112]
  • Agency Costs Surveying the Effect of Corporate Governance in Reducing Agency Costs: A Structural Equation Modeling Approach [Volume 8, Issue 2, 2016, Pages 101-124]
  • Agency Costs of Free Cash Flow Agency Costs of Free Cash flow and Stock Mispricing in Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 85-100]
  • Annual Reports The Association between the Firm-Specific Characteristics and Corporate Voluntary Disclosure: (Evidence from Iran) [Volume 8, Issue 2, 2016, Pages 25-38]
  • Audit Fee Investigating the Effects of Litigation Risk Factors on Audit Fee [Volume 8, Issue 4, 2016, Pages 37-54]
  • Auditor Litigation Risk Investigating the Effects of Litigation Risk Factors on Audit Fee [Volume 8, Issue 4, 2016, Pages 37-54]

B

  • Bid-Ask Spread The Impact of Online Stock Trading on the Information Asymmetry (Evidence of Tehran Stock Exchange) [Volume 8, Issue 1, 2016, Pages 93-112]
  • Board Independence Inventory Management and Board Characteristics: Moderating Role of Industry Level Competition and Firm Life Cycle [Volume 8, Issue 1, 2016, Pages 55-92]
  • Board Size Inventory Management and Board Characteristics: Moderating Role of Industry Level Competition and Firm Life Cycle [Volume 8, Issue 1, 2016, Pages 55-92]

C

  • Concrete Language Investigation of the influence of financial reports language structure on willingness to invest [Volume 8, Issue 4, 2016, Pages 55-76]
  • Conflict of Interests Surveying the Effect of Corporate Governance in Reducing Agency Costs: A Structural Equation Modeling Approach [Volume 8, Issue 2, 2016, Pages 101-124]
  • Construal Level Theory (CLT) Investigation of the influence of financial reports language structure on willingness to invest [Volume 8, Issue 4, 2016, Pages 55-76]
  • Corporate Characteristics The Association between the Firm-Specific Characteristics and Corporate Voluntary Disclosure: (Evidence from Iran) [Volume 8, Issue 2, 2016, Pages 25-38]
  • Corporate governance Surveying the Effect of Corporate Governance in Reducing Agency Costs: A Structural Equation Modeling Approach [Volume 8, Issue 2, 2016, Pages 101-124]
  • Corporate governance The Function of Company Characteristics and Corporate Governance on Organization's Legitimacy [Volume 8, Issue 3, 2016, Pages 101-120]
  • Corporate governance Investigating the Relationship between the Default Risk and Earnings Response Coefficient, with an Emphasis on the Corporate Governance Characteristics in Tehran Stock Exchange listed Companies [Volume 8, Issue 4, 2016, Pages 93-114]
  • Corporate performance Working Capital, Corporate Performance and Financial Constraints: Evidence from Listed Firms in Tehran Stock Exchange [Volume 8, Issue 4, 2016, Pages 1-16]
  • Costs Stickiness Investigation of the Costs Sticky Behavior and its impact on Audit Quality [Volume 8, Issue 3, 2016, Pages 77-100]

D

  • Default risk Investigating the Relationship between the Default Risk and Earnings Response Coefficient, with an Emphasis on the Corporate Governance Characteristics in Tehran Stock Exchange listed Companies [Volume 8, Issue 4, 2016, Pages 93-114]
  • Disclosure of Social and Environmental Responsibility The Function of Company Characteristics and Corporate Governance on Organization's Legitimacy [Volume 8, Issue 3, 2016, Pages 101-120]

E

  • Earnings Response Coefficient Investigating the Relationship between the Default Risk and Earnings Response Coefficient, with an Emphasis on the Corporate Governance Characteristics in Tehran Stock Exchange listed Companies [Volume 8, Issue 4, 2016, Pages 93-114]
  • Economic criteria Ranking Firms Based on the Performance Evaluation Criteria via Multiple Attribute TOPSIS Technique and Comparing Evaluation Criteria (Evidence from Companies Listed in Tehran Stock Exchange) [Volume 8, Issue 2, 2016, Pages 39-64]
  • Effective Tax Rate The importance of the internal information environment for tax avoidance in the companies listed in Tehran Stock Exchange [Volume 8, Issue 4, 2016, Pages 17-36]

F

  • Fama and French model Determination of Replacement or Supplemental Relationship to Explain Accruals Anomalies and Disclosure Quality in Tehran Stock Exchange [Volume 8, Issue 3, 2016, Pages 43-58]
  • Female Accounting Why Female Accountants Prefer to Change their Job in Zahedan [Volume 8, Issue 4, 2016, Pages 77-92]
  • Financial Constraint Approach for using Accounting Standards [Volume 8, Issue 1, 2016, Pages 1-18]
  • Financial Constraint Working Capital, Corporate Performance and Financial Constraints: Evidence from Listed Firms in Tehran Stock Exchange [Volume 8, Issue 4, 2016, Pages 1-16]
  • Financial crisis Approach for using Accounting Standards [Volume 8, Issue 1, 2016, Pages 1-18]
  • Financial Distress Prediction The Usefulness of Random Forest Classifier and Relief Features Selection in Financial Distress Prediction: Empirical Evidence of Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 1-24]
  • Firm-Specific Information The Effect of Financial Statements Comparability on Stock Price Synchronicity [Volume 8, Issue 1, 2016, Pages 39-54]
  • Free Cash Flow Problem The effects of growth opportunities on the relation between Free Cash Flow and Stock Return Synchronicity of firms listed in Tehran Stock Exchange [Volume 8, Issue 3, 2016, Pages 59-76]

G

  • Growth Opportunities The effects of growth opportunities on the relation between Free Cash Flow and Stock Return Synchronicity of firms listed in Tehran Stock Exchange [Volume 8, Issue 3, 2016, Pages 59-76]

I

  • Industry Level Competition Inventory Management and Board Characteristics: Moderating Role of Industry Level Competition and Firm Life Cycle [Volume 8, Issue 1, 2016, Pages 55-92]
  • Industry/Market-Level Information The Effect of Financial Statements Comparability on Stock Price Synchronicity [Volume 8, Issue 1, 2016, Pages 39-54]
  • Internal Information Quality The importance of the internal information environment for tax avoidance in the companies listed in Tehran Stock Exchange [Volume 8, Issue 4, 2016, Pages 17-36]
  • Inventory Management Inventory Management and Board Characteristics: Moderating Role of Industry Level Competition and Firm Life Cycle [Volume 8, Issue 1, 2016, Pages 55-92]
  • Investment Oppurtiunity Agency Costs of Free Cash flow and Stock Mispricing in Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 85-100]

J

  • Job Change Why Female Accountants Prefer to Change their Job in Zahedan [Volume 8, Issue 4, 2016, Pages 77-92]
  • Job Flexibility Why Female Accountants Prefer to Change their Job in Zahedan [Volume 8, Issue 4, 2016, Pages 77-92]

L

  • Lawsuits Against Auditors Investigating the Effects of Litigation Risk Factors on Audit Fee [Volume 8, Issue 4, 2016, Pages 37-54]
  • Legitimacy Theory The Function of Company Characteristics and Corporate Governance on Organization's Legitimacy [Volume 8, Issue 3, 2016, Pages 101-120]

M

  • Market to Book Ratio Agency Costs of Free Cash flow and Stock Mispricing in Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 85-100]
  • Market Valuation The Effect of Coiffing Standards and Accounting Regulation on Bilateral Relationship between Level of Disclosure، Operational Performance and Market Valuation in the Firms Listed in Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 65-84]
  • Modern criteria Ranking Firms Based on the Performance Evaluation Criteria via Multiple Attribute TOPSIS Technique and Comparing Evaluation Criteria (Evidence from Companies Listed in Tehran Stock Exchange) [Volume 8, Issue 2, 2016, Pages 39-64]

O

  • Online Stock Trading The Impact of Online Stock Trading on the Information Asymmetry (Evidence of Tehran Stock Exchange) [Volume 8, Issue 1, 2016, Pages 93-112]
  • Operational performance The Effect of Coiffing Standards and Accounting Regulation on Bilateral Relationship between Level of Disclosure، Operational Performance and Market Valuation in the Firms Listed in Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 65-84]
  • Organizational Environment Why Female Accountants Prefer to Change their Job in Zahedan [Volume 8, Issue 4, 2016, Pages 77-92]

P

  • Performance Evaluation Ranking Firms Based on the Performance Evaluation Criteria via Multiple Attribute TOPSIS Technique and Comparing Evaluation Criteria (Evidence from Companies Listed in Tehran Stock Exchange) [Volume 8, Issue 2, 2016, Pages 39-64]
  • Principle based Accounting Approach for using Accounting Standards [Volume 8, Issue 1, 2016, Pages 1-18]
  • Product Market Power The Impact of Tax Avoidance on the Relationship between Product Market Power with Returns and Stock Price Informative [Volume 8, Issue 1, 2016, Pages 19-38]
  • Profit Forecast Accuracy The importance of the internal information environment for tax avoidance in the companies listed in Tehran Stock Exchange [Volume 8, Issue 4, 2016, Pages 17-36]
  • Psychological Distance Investigation of the influence of financial reports language structure on willingness to invest [Volume 8, Issue 4, 2016, Pages 55-76]

Q

  • Quality Audit Investigation of the Costs Sticky Behavior and its impact on Audit Quality [Volume 8, Issue 3, 2016, Pages 77-100]

R

  • Random Forest Classifier The Usefulness of Random Forest Classifier and Relief Features Selection in Financial Distress Prediction: Empirical Evidence of Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 1-24]
  • Relief Features Selection method The Usefulness of Random Forest Classifier and Relief Features Selection in Financial Distress Prediction: Empirical Evidence of Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 1-24]
  • Rule based Accounting Approach for using Accounting Standards [Volume 8, Issue 1, 2016, Pages 1-18]

S

  • Simultaneous Equations system The Effect of Coiffing Standards and Accounting Regulation on Bilateral Relationship between Level of Disclosure، Operational Performance and Market Valuation in the Firms Listed in Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 65-84]
  • Sticky Behavior of Expenses of Administrative and General and Selas Investigation of the Costs Sticky Behavior and its impact on Audit Quality [Volume 8, Issue 3, 2016, Pages 77-100]
  • Sticky Behavior of Goods Sold Investigation of the Costs Sticky Behavior and its impact on Audit Quality [Volume 8, Issue 3, 2016, Pages 77-100]
  • Sticky Behavior of other Operating Expenses Investigation of the Costs Sticky Behavior and its impact on Audit Quality [Volume 8, Issue 3, 2016, Pages 77-100]
  • Stock Mispricing Agency Costs of Free Cash flow and Stock Mispricing in Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2016, Pages 85-100]
  • Stock Price Crashes Impact of Industry specialization on Auditors on the relationship between Accounting Conservatism and future Stock Price Crashes of listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2016, Pages 113-140]
  • Stock Price Crashes Impact of Corporate Governance Measures on Stock Price Crashes of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 3, 2016, Pages 19-42]
  • Stock Price Informative The Impact of Tax Avoidance on the Relationship between Product Market Power with Returns and Stock Price Informative [Volume 8, Issue 1, 2016, Pages 19-38]
  • Stock price synchronicity The Effect of Financial Statements Comparability on Stock Price Synchronicity [Volume 8, Issue 1, 2016, Pages 39-54]
  • Stock return Determination of Replacement or Supplemental Relationship to Explain Accruals Anomalies and Disclosure Quality in Tehran Stock Exchange [Volume 8, Issue 3, 2016, Pages 43-58]
  • Stock Returns The Impact of Tax Avoidance on the Relationship between Product Market Power with Returns and Stock Price Informative [Volume 8, Issue 1, 2016, Pages 19-38]
  • Stock Returns Synchronicity The effects of growth opportunities on the relation between Free Cash Flow and Stock Return Synchronicity of firms listed in Tehran Stock Exchange [Volume 8, Issue 3, 2016, Pages 59-76]
  • Structural Equation Modeling Surveying the Effect of Corporate Governance in Reducing Agency Costs: A Structural Equation Modeling Approach [Volume 8, Issue 2, 2016, Pages 101-124]

T

  • Tax Avoidance The Impact of Tax Avoidance on the Relationship between Product Market Power with Returns and Stock Price Informative [Volume 8, Issue 1, 2016, Pages 19-38]
  • Tax Avoidance The importance of the internal information environment for tax avoidance in the companies listed in Tehran Stock Exchange [Volume 8, Issue 4, 2016, Pages 17-36]
  • TOPSIS Ranking Firms Based on the Performance Evaluation Criteria via Multiple Attribute TOPSIS Technique and Comparing Evaluation Criteria (Evidence from Companies Listed in Tehran Stock Exchange) [Volume 8, Issue 2, 2016, Pages 39-64]
  • Trade Credit The Effect of Monetary Policy on the Relationship between Accounting Conservatism and Trade Credit in Listed Companies of Tehran Stock Exchange [Volume 8, Issue 3, 2016, Pages 1-18]
  • Traditional criteria Ranking Firms Based on the Performance Evaluation Criteria via Multiple Attribute TOPSIS Technique and Comparing Evaluation Criteria (Evidence from Companies Listed in Tehran Stock Exchange) [Volume 8, Issue 2, 2016, Pages 39-64]

U

  • Unexpected Earnings Investigating the Relationship between the Default Risk and Earnings Response Coefficient, with an Emphasis on the Corporate Governance Characteristics in Tehran Stock Exchange listed Companies [Volume 8, Issue 4, 2016, Pages 93-114]
  • Unweighted Index The Association between the Firm-Specific Characteristics and Corporate Voluntary Disclosure: (Evidence from Iran) [Volume 8, Issue 2, 2016, Pages 25-38]

V

  • Voluntary Disclosure The Association between the Firm-Specific Characteristics and Corporate Voluntary Disclosure: (Evidence from Iran) [Volume 8, Issue 2, 2016, Pages 25-38]

W

  • Working Capital Working Capital, Corporate Performance and Financial Constraints: Evidence from Listed Firms in Tehran Stock Exchange [Volume 8, Issue 4, 2016, Pages 1-16]
  • Work-Life Balance Why Female Accountants Prefer to Change their Job in Zahedan [Volume 8, Issue 4, 2016, Pages 77-92]