Keyword Index

A

  • Adjust Resources The Effect of Managerial Incentives and Earnings targets on Stickiness Cost [Volume 9, Issue 1, 2017, Pages 41-56]
  • Asset Growth Investigating the Relationship between Restatement Financial Statements and Growth of Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 1-20]
  • Asymmetric Cost Behavior The effect of cost behavior perception and professional experience on cost prediction: An Explanation of Brunswick`s lens model [Volume 9, Issue 4, 2017, Pages 1-16]
  • Asymmetry time to profit and Cost behavioral asymmetry Adjustment of conditional conservatism model with respect to the effects of Theory Cost Stickiness [Volume 9, Issue 2, 2017, Pages 45-70]
  • Audit Committee Audit Committee Characteristics and Financial Restatements [Volume 9, Issue 3, 2017, Pages 1-16]
  • Audit Committee Characteristics Audit Committee Characteristics and Financial Restatements [Volume 9, Issue 3, 2017, Pages 1-16]
  • Audit Fee The Relationship between Management Ability, Audit Fee, and Going Concern among Firms Listed on Tehran Stock Exchange [Volume 9, Issue 2, 2017, Pages 23-44]
  • Auditor Industry Specialization The Effect of Auditor Industry Specialization and Auditor Tenure on Comparability of Financial Statements by Emphasis on Firm’s Life-Cycle [Volume 9, Issue 2, 2017, Pages 105-127]
  • Auditor Tenure The Effect of Auditor Industry Specialization and Auditor Tenure on Comparability of Financial Statements by Emphasis on Firm’s Life-Cycle [Volume 9, Issue 2, 2017, Pages 105-127]
  • Audit Quality The relationship between loan financing with Expenses management and the effect of audit quality [Volume 9, Issue 1, 2017, Pages 21-40]

B

  • Biogeography-Based Optimization (BBO) The evaluation accuracy of BBO and ICDE as Linear- evolutionary Algorithms and SVR and CART as Non-linear Algorithms to earnings management prediction [Volume 9, Issue 1, 2017, Pages 77-96]
  • Brunswick`s lens model The effect of cost behavior perception and professional experience on cost prediction: An Explanation of Brunswick`s lens model [Volume 9, Issue 4, 2017, Pages 1-16]
  • Business Cycle Business Cycles Effect on Relationship between Financial Leverage and Profitability [Volume 9, Issue 3, 2017, Pages 49-66]

C

  • Cash-Flow Sensitivity of Cash Investigating the relationship between Managerial Overconfidence with Cash Holding and Cash-Flow Sensitivity of Cash [Volume 9, Issue 3, 2017, Pages 17-32]
  • Cash Flows Right The Effect of Internal Control Weakness and Controlling Shareholders' Wedge on Investment Efficiency of Companies Listed on Tehran Stock Exchange [Volume 9, Issue 4, 2017, Pages 17-38]
  • Cash Holding Investigating the relationship between Managerial Overconfidence with Cash Holding and Cash-Flow Sensitivity of Cash [Volume 9, Issue 3, 2017, Pages 17-32]
  • Cash Holding The Effect of Family Ownership on Speed of Adjustment of Cash Holding: Evidence from Tehran Stock Exchange [Volume 9, Issue 4, 2017, Pages 61-82]
  • Classification and Regression Trees (CART) The evaluation accuracy of BBO and ICDE as Linear- evolutionary Algorithms and SVR and CART as Non-linear Algorithms to earnings management prediction [Volume 9, Issue 1, 2017, Pages 77-96]
  • Comparability of Financial Statements The Effect of Auditor Industry Specialization and Auditor Tenure on Comparability of Financial Statements by Emphasis on Firm’s Life-Cycle [Volume 9, Issue 2, 2017, Pages 105-127]
  • Conditional Conservatism Adjustment of conditional conservatism model with respect to the effects of Theory Cost Stickiness [Volume 9, Issue 2, 2017, Pages 45-70]
  • Conditional Conservatism The Effect of Conditional Accounting Conservatism on the Debt Maturity and Growth through External Financing Considering Corporate Governance Mechanisms [Volume 9, Issue 4, 2017, Pages 39-60]
  • Conservatism The Impact of Accounting Conservatism on the Investment Efficiency Considering Information Asymmerty [Volume 9, Issue 3, 2017, Pages 91-110]
  • Conservatism changes Adjustment of conditional conservatism model with respect to the effects of Theory Cost Stickiness [Volume 9, Issue 2, 2017, Pages 45-70]
  • Construct of Accounting Ethics Studying the Interaction of Constructs of the Model of Sustainable Development Professional Accounting Ethics Via DEMATEL Technique [Volume 9, Issue 2, 2017, Pages 71-90]
  • Controlling Shareholders' Wedge The Effect of Internal Control Weakness and Controlling Shareholders' Wedge on Investment Efficiency of Companies Listed on Tehran Stock Exchange [Volume 9, Issue 4, 2017, Pages 17-38]
  • Control Right The Effect of Internal Control Weakness and Controlling Shareholders' Wedge on Investment Efficiency of Companies Listed on Tehran Stock Exchange [Volume 9, Issue 4, 2017, Pages 17-38]
  • Corporate governance The Role of Corporate Governance in Firm`s Financial Distress: Pre- and Post-Internal Controls Instruction [Volume 9, Issue 3, 2017, Pages 67-90]
  • Cost stickiness The Effect of Managerial Incentives and Earnings targets on Stickiness Cost [Volume 9, Issue 1, 2017, Pages 41-56]

D

  • Data Mining The Comparative Assessment of Data Mining Methods Effectiveness to Forecasting Return and Risk of Stock in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 57-76]
  • Decision Tree The Comparative Assessment of Data Mining Methods Effectiveness to Forecasting Return and Risk of Stock in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 57-76]
  • DEMATEL Technique Studying the Interaction of Constructs of the Model of Sustainable Development Professional Accounting Ethics Via DEMATEL Technique [Volume 9, Issue 2, 2017, Pages 71-90]
  • Discretionary accruals Investigating the Relationship between Discretionary Accruals and Stock Return in Growth and Non-growth Companies in Tehran Securities Exchange [Volume 9, Issue 2, 2017, Pages 91-104]

E

  • Earnings Forecasting Power Studying the Mediating Effect of Earning Predictability on the Relationship Between Product Market Competition and Stock Returns [Volume 9, Issue 4, 2017, Pages 103-121]
  • Earnings Management Prediction The evaluation accuracy of BBO and ICDE as Linear- evolutionary Algorithms and SVR and CART as Non-linear Algorithms to earnings management prediction [Volume 9, Issue 1, 2017, Pages 77-96]
  • Earnings Targets The Effect of Managerial Incentives and Earnings targets on Stickiness Cost [Volume 9, Issue 1, 2017, Pages 41-56]
  • Ensemble classifiers The Role of Managerial Ability in Financial Distress Prediction [Volume 9, Issue 4, 2017, Pages 83-102]
  • Expenses Management The relationship between loan financing with Expenses management and the effect of audit quality [Volume 9, Issue 1, 2017, Pages 21-40]
  • External Financing The Effect of Conditional Accounting Conservatism on the Debt Maturity and Growth through External Financing Considering Corporate Governance Mechanisms [Volume 9, Issue 4, 2017, Pages 39-60]

F

  • Family Ownership The Effect of Family Ownership on Speed of Adjustment of Cash Holding: Evidence from Tehran Stock Exchange [Volume 9, Issue 4, 2017, Pages 61-82]
  • Financial Distress The Role of Corporate Governance in Firm`s Financial Distress: Pre- and Post-Internal Controls Instruction [Volume 9, Issue 3, 2017, Pages 67-90]
  • Financial Distress The Role of Managerial Ability in Financial Distress Prediction [Volume 9, Issue 4, 2017, Pages 83-102]
  • Firm Growth The Effect of Conditional Accounting Conservatism on the Debt Maturity and Growth through External Financing Considering Corporate Governance Mechanisms [Volume 9, Issue 4, 2017, Pages 39-60]

G

  • Going Concern The Relationship between Management Ability, Audit Fee, and Going Concern among Firms Listed on Tehran Stock Exchange [Volume 9, Issue 2, 2017, Pages 23-44]

I

  • Improved (μ+λ) Constrainted Differential Evolution (ICDE) The evaluation accuracy of BBO and ICDE as Linear- evolutionary Algorithms and SVR and CART as Non-linear Algorithms to earnings management prediction [Volume 9, Issue 1, 2017, Pages 77-96]
  • Income Statement The Impact of Mental Accounting on the Investor’s Behavior: Financial Reporting Perspective [Volume 9, Issue 2, 2017, Pages 1-22]
  • Internal control Audit Committee Characteristics and Financial Restatements [Volume 9, Issue 3, 2017, Pages 1-16]
  • Internal Controls Instruction The Role of Corporate Governance in Firm`s Financial Distress: Pre- and Post-Internal Controls Instruction [Volume 9, Issue 3, 2017, Pages 67-90]
  • Internal Control Weakness The Effect of Internal Control Weakness and Controlling Shareholders' Wedge on Investment Efficiency of Companies Listed on Tehran Stock Exchange [Volume 9, Issue 4, 2017, Pages 17-38]
  • Investment Efficiency The Effect of Internal Control Weakness and Controlling Shareholders' Wedge on Investment Efficiency of Companies Listed on Tehran Stock Exchange [Volume 9, Issue 4, 2017, Pages 17-38]
  • Investment Efficiency The Impact of Accounting Conservatism on the Investment Efficiency Considering Information Asymmerty [Volume 9, Issue 3, 2017, Pages 91-110]
  • Investors Behaviour The Impact of Mental Accounting on the Investor’s Behavior: Financial Reporting Perspective [Volume 9, Issue 2, 2017, Pages 1-22]

K

  • K-Nearest Neighbors The Comparative Assessment of Data Mining Methods Effectiveness to Forecasting Return and Risk of Stock in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 57-76]

L

  • Life-Cycle Stages The Effect of Auditor Industry Specialization and Auditor Tenure on Comparability of Financial Statements by Emphasis on Firm’s Life-Cycle [Volume 9, Issue 2, 2017, Pages 105-127]
  • Loan Financing The relationship between loan financing with Expenses management and the effect of audit quality [Volume 9, Issue 1, 2017, Pages 21-40]

M

  • Managerial ability The Role of Managerial Ability in Financial Distress Prediction [Volume 9, Issue 4, 2017, Pages 83-102]
  • Managerial Incentives The Effect of Managerial Incentives and Earnings targets on Stickiness Cost [Volume 9, Issue 1, 2017, Pages 41-56]
  • Managerial Overconfidence Investigating the relationship between Managerial Overconfidence with Cash Holding and Cash-Flow Sensitivity of Cash [Volume 9, Issue 3, 2017, Pages 17-32]
  • Mental Accounting Theory The Impact of Mental Accounting on the Investor’s Behavior: Financial Reporting Perspective [Volume 9, Issue 2, 2017, Pages 1-22]
  • Method of Financing The Impact of Accounting Conservatism on the Investment Efficiency Considering Information Asymmerty [Volume 9, Issue 3, 2017, Pages 91-110]

N

  • Net Profit Growth Investigating the Relationship between Restatement Financial Statements and Growth of Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 1-20]

P

  • Prior Period Adjustment Investigating the Relationship between Restatement Financial Statements and Growth of Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 1-20]
  • Product Market Competition The impact of corporate governance quality on disclosure quality with emphasis on moderating role of product market competition in firms listed on the Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 97-118]
  • Product Market Competition Studying the Mediating Effect of Earning Predictability on the Relationship Between Product Market Competition and Stock Returns [Volume 9, Issue 4, 2017, Pages 103-121]
  • Professional Ethics of Accounting Studying the Interaction of Constructs of the Model of Sustainable Development Professional Accounting Ethics Via DEMATEL Technique [Volume 9, Issue 2, 2017, Pages 71-90]
  • Professional Experience The effect of cost behavior perception and professional experience on cost prediction: An Explanation of Brunswick`s lens model [Volume 9, Issue 4, 2017, Pages 1-16]
  • Profitability Business Cycles Effect on Relationship between Financial Leverage and Profitability [Volume 9, Issue 3, 2017, Pages 49-66]

R

  • Real earnings management Financial Statements Comparability and Real Earnings Management [Volume 9, Issue 3, 2017, Pages 33-48]
  • Restatement Audit Committee Characteristics and Financial Restatements [Volume 9, Issue 3, 2017, Pages 1-16]
  • Return The Comparative Assessment of Data Mining Methods Effectiveness to Forecasting Return and Risk of Stock in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 57-76]

S

  • Sales Growth and Sustainable Growth Investigating the Relationship between Restatement Financial Statements and Growth of Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2017, Pages 1-20]
  • Speed of Adjustment of Cash Holding The Effect of Family Ownership on Speed of Adjustment of Cash Holding: Evidence from Tehran Stock Exchange [Volume 9, Issue 4, 2017, Pages 61-82]
  • Stock return Investigating the Relationship between Discretionary Accruals and Stock Return in Growth and Non-growth Companies in Tehran Securities Exchange [Volume 9, Issue 2, 2017, Pages 91-104]
  • Stock Returns Studying the Mediating Effect of Earning Predictability on the Relationship Between Product Market Competition and Stock Returns [Volume 9, Issue 4, 2017, Pages 103-121]
  • Support Vector Regression (SVR) The evaluation accuracy of BBO and ICDE as Linear- evolutionary Algorithms and SVR and CART as Non-linear Algorithms to earnings management prediction [Volume 9, Issue 1, 2017, Pages 77-96]
  • Sustainable Development Model Studying the Interaction of Constructs of the Model of Sustainable Development Professional Accounting Ethics Via DEMATEL Technique [Volume 9, Issue 2, 2017, Pages 71-90]

T