Keyword Index

A

  • Accounting fraud Financial reporting readability and the likelihood of fraudulent financial reporting [Volume 10, Issue 4, 2018, Pages 43-58]
  • Accounting Narratives" Impact of Earnings Management on Tone of Financial Reporting in Iranian Accounting System [Volume 10, Issue 3, 2018, Pages 21-44]
  • Accrual anomaly Percent Accruals and the Accrual Anomaly in Tehran Stock Exchange [Volume 10, Issue 3, 2018, Pages 1-20]
  • Accrual Base A model for Implementation of Audit Organization’s accounting standards in the public sector institutions of the Islamic Republic of Iran [Volume 10, Issue 4, 2018, Pages 1-20]
  • Agency Costs Financial Information Reliability and Agency Costs: Evidence from Tehran Stock Exchange [Volume 10, Issue 3, 2018, Pages 103-118]
  • Audit Committee Effect of the Audit Committee on the Stock Prices Crash Risk: Looking ‎at the Ethical Voluntary Disclosure [Volume 10, Issue 1, 2018, Pages 95-110]
  • Audit Fee The Investigation of Audit Market Concentration Impact on Audit Fees and Audit Quality [Volume 10, Issue 2, 2018, Pages 65-84]
  • Audit Market The Investigation of Audit Market Concentration Impact on Audit Fees and Audit Quality [Volume 10, Issue 2, 2018, Pages 65-84]
  • Audit Quality The Investigation of Audit Market Concentration Impact on Audit Fees and Audit Quality [Volume 10, Issue 2, 2018, Pages 65-84]

B

  • Block trade Presenting a Prediction Model for Stock Targeting Through Block Trades [Volume 10, Issue 3, 2018, Pages 87-102]
  • Business Strategy The Effect of Business Strategy and Overvalued Equities on Stock ‎Price Crash Risk [Volume 10, Issue 2, 2018, Pages 45-64]

C

  • Capital Structure Determinants of Capital Structure and Moderating Role of Financial Distress; Structural Equations Modeling (SEM) Approach [Volume 10, Issue 2, 2018, Pages 23-44]
  • Capital Structure Determinants Determinants of Capital Structure and Moderating Role of Financial Distress; Structural Equations Modeling (SEM) Approach [Volume 10, Issue 2, 2018, Pages 23-44]
  • Cash Holding Impace of Corporate Social Responsibility to Cash Holdings Through Synchronous Effect of Chosen Variables [Volume 10, Issue 1, 2018, Pages 19-36]
  • Cash Holding The mechanism of how social responsibility, risk and corporate governance affect cash holdings [Volume 10, Issue 4, 2018, Pages 59-78]
  • Concentration The Investigation of Audit Market Concentration Impact on Audit Fees and Audit Quality [Volume 10, Issue 2, 2018, Pages 65-84]
  • Control Presenting a Prediction Model for Stock Targeting Through Block Trades [Volume 10, Issue 3, 2018, Pages 87-102]
  • Corporate governance Impace of Corporate Social Responsibility to Cash Holdings Through Synchronous Effect of Chosen Variables [Volume 10, Issue 1, 2018, Pages 19-36]
  • Corporate governance The mechanism of how social responsibility, risk and corporate governance affect cash holdings [Volume 10, Issue 4, 2018, Pages 59-78]
  • Corporate Social Responsibility Impace of Corporate Social Responsibility to Cash Holdings Through Synchronous Effect of Chosen Variables [Volume 10, Issue 1, 2018, Pages 19-36]
  • Corporate Social Responsibility The mechanism of how social responsibility, risk and corporate governance affect cash holdings [Volume 10, Issue 4, 2018, Pages 59-78]

D

  • Data Envelopment Analysis A Model for Performance Assessment of the Investment Companies ‎with Data Envelopment Analysis Approach and Principal Component ‎Segregation Method [Volume 10, Issue 1, 2018, Pages 75-94]
  • Decision Usefulness Presenting a Model for Measurement of Intangible Assets in Iran [Volume 10, Issue 3, 2018, Pages 45-68]
  • Direction of Target Leverage ‎Deviation Leverage Mean-Reversion and Asymmetry of Speed Adjustment of ‎Capital Structure‎ [Volume 10, Issue 1, 2018, Pages 55-74]
  • Disclosure Reliability The Effect of Disclosure Quality in Terms of Reliability and Timeliness on the Stock Trading Cost [Volume 10, Issue 2, 2018, Pages 107-134]
  • Disclosure Timeliness The Effect of Disclosure Quality in Terms of Reliability and Timeliness on the Stock Trading Cost [Volume 10, Issue 2, 2018, Pages 107-134]

E

  • Efficiency Ratios Financial Information Reliability and Agency Costs: Evidence from Tehran Stock Exchange [Volume 10, Issue 3, 2018, Pages 103-118]
  • Ethical Voluntary Disclosure Effect of the Audit Committee on the Stock Prices Crash Risk: Looking ‎at the Ethical Voluntary Disclosure [Volume 10, Issue 1, 2018, Pages 95-110]
  • Expectations Management Expertise of the Audit Committee and Expectations Management [Volume 10, Issue 1, 2018, Pages 37-54]
  • Experts Modeling the Factors Affecting Financial Reporting Quality using Grounded Theory in Iran [Volume 10, Issue 4, 2018, Pages 21-42]

F

  • Financial and Nonfinancial Information A Framework for General Theoretical Foundations of Integrated Reporting in Iran [Volume 10, Issue 2, 2018, Pages 85-106]
  • Financial Deficit/ Surplus.‎ Leverage Mean-Reversion and Asymmetry of Speed Adjustment of ‎Capital Structure‎ [Volume 10, Issue 1, 2018, Pages 55-74]
  • Financial Distress Determinants of Capital Structure and Moderating Role of Financial Distress; Structural Equations Modeling (SEM) Approach [Volume 10, Issue 2, 2018, Pages 23-44]
  • Financial Information Reliability Financial Information Reliability and Agency Costs: Evidence from Tehran Stock Exchange [Volume 10, Issue 3, 2018, Pages 103-118]
  • Financial Measures The Value Relevance of the Deference between Nonfinancial AND ‎Financial Measures; With an Emphasis on Enterprise Life Cycle [Volume 10, Issue 2, 2018, Pages 1-22]
  • Financial reporting quality Modeling the Factors Affecting Financial Reporting Quality using Grounded Theory in Iran [Volume 10, Issue 4, 2018, Pages 21-42]
  • Financial Reporting Readability Financial reporting readability and the likelihood of fraudulent financial reporting [Volume 10, Issue 4, 2018, Pages 43-58]
  • Financial Restatement Financial Information Reliability and Agency Costs: Evidence from Tehran Stock Exchange [Volume 10, Issue 3, 2018, Pages 103-118]
  • Firm's life cycle Risk taking behavior over firm's life cycle and its relation with financial performance using generalized method of moments (GMM) [Volume 10, Issue 1, 2018, Pages 1-18]
  • Flesch index Financial reporting readability and the likelihood of fraudulent financial reporting [Volume 10, Issue 4, 2018, Pages 43-58]
  • Fog index Financial reporting readability and the likelihood of fraudulent financial reporting [Volume 10, Issue 4, 2018, Pages 43-58]
  • Future Performance.‎ The Value Relevance of the Deference between Nonfinancial AND ‎Financial Measures; With an Emphasis on Enterprise Life Cycle [Volume 10, Issue 2, 2018, Pages 1-22]

G

  • General Theoretical Foundations A Framework for General Theoretical Foundations of Integrated Reporting in Iran [Volume 10, Issue 2, 2018, Pages 85-106]
  • Grounded Theory Presenting a Model for Measurement of Intangible Assets in Iran [Volume 10, Issue 3, 2018, Pages 45-68]
  • Grounded Theory Modeling the Factors Affecting Financial Reporting Quality using Grounded Theory in Iran [Volume 10, Issue 4, 2018, Pages 21-42]
  • Growth Opportunity The Effect of Profitability Skewness on Stock Return Prediction-Study Case: The Tehran Stock Exchange Listed Companies. [Volume 10, Issue 3, 2018, Pages 69-86]

I

  • Idiosyncratic Risk Impace of Corporate Social Responsibility to Cash Holdings Through Synchronous Effect of Chosen Variables [Volume 10, Issue 1, 2018, Pages 19-36]
  • Implementation A model for Implementation of Audit Organization’s accounting standards in the public sector institutions of the Islamic Republic of Iran [Volume 10, Issue 4, 2018, Pages 1-20]
  • Independence The Investigation of Audit Market Concentration Impact on Audit Fees and Audit Quality [Volume 10, Issue 2, 2018, Pages 65-84]
  • Intangible assets Presenting a Model for Measurement of Intangible Assets in Iran [Volume 10, Issue 3, 2018, Pages 45-68]
  • Integrated Reporting A Framework for General Theoretical Foundations of Integrated Reporting in Iran [Volume 10, Issue 2, 2018, Pages 85-106]

L

  • Leverage Speed of Adjustment Leverage Mean-Reversion and Asymmetry of Speed Adjustment of ‎Capital Structure‎ [Volume 10, Issue 1, 2018, Pages 55-74]
  • Life Cycle The Value Relevance of the Deference between Nonfinancial AND ‎Financial Measures; With an Emphasis on Enterprise Life Cycle [Volume 10, Issue 2, 2018, Pages 1-22]

M

  • Measurement Presenting a Model for Measurement of Intangible Assets in Iran [Volume 10, Issue 3, 2018, Pages 45-68]
  • Mechanical Mean-Reversion Leverage Mean-Reversion and Asymmetry of Speed Adjustment of ‎Capital Structure‎ [Volume 10, Issue 1, 2018, Pages 55-74]
  • Mixed Measurement Approaches Presenting a Model for Measurement of Intangible Assets in Iran [Volume 10, Issue 3, 2018, Pages 45-68]

N

  • Non-Financial Measures The Value Relevance of the Deference between Nonfinancial AND ‎Financial Measures; With an Emphasis on Enterprise Life Cycle [Volume 10, Issue 2, 2018, Pages 1-22]
  • Nonnegative Earnings ‎Surprises.‎ Expertise of the Audit Committee and Expectations Management [Volume 10, Issue 1, 2018, Pages 37-54]

O

  • Over-valued Equity The Effect of Business Strategy and Overvalued Equities on Stock ‎Price Crash Risk [Volume 10, Issue 2, 2018, Pages 45-64]

P

  • Percent accrual Percent Accruals and the Accrual Anomaly in Tehran Stock Exchange [Volume 10, Issue 3, 2018, Pages 1-20]
  • Performance Assessment A Model for Performance Assessment of the Investment Companies ‎with Data Envelopment Analysis Approach and Principal Component ‎Segregation Method [Volume 10, Issue 1, 2018, Pages 75-94]
  • Principal Component Segregation A Model for Performance Assessment of the Investment Companies ‎with Data Envelopment Analysis Approach and Principal Component ‎Segregation Method [Volume 10, Issue 1, 2018, Pages 75-94]
  • Profitability The Effect of Profitability Skewness on Stock Return Prediction-Study Case: The Tehran Stock Exchange Listed Companies. [Volume 10, Issue 3, 2018, Pages 69-86]
  • Public Sector Accounting Standards A model for Implementation of Audit Organization’s accounting standards in the public sector institutions of the Islamic Republic of Iran [Volume 10, Issue 4, 2018, Pages 1-20]

R

  • Risk The mechanism of how social responsibility, risk and corporate governance affect cash holdings [Volume 10, Issue 4, 2018, Pages 59-78]
  • Risk taking behavior Risk taking behavior over firm's life cycle and its relation with financial performance using generalized method of moments (GMM) [Volume 10, Issue 1, 2018, Pages 1-18]

S

  • Skewness The Effect of Profitability Skewness on Stock Return Prediction-Study Case: The Tehran Stock Exchange Listed Companies. [Volume 10, Issue 3, 2018, Pages 69-86]
  • Stock Prices Crash Risk‎ Effect of the Audit Committee on the Stock Prices Crash Risk: Looking ‎at the Ethical Voluntary Disclosure [Volume 10, Issue 1, 2018, Pages 95-110]
  • Stock Returns The Effect of Profitability Skewness on Stock Return Prediction-Study Case: The Tehran Stock Exchange Listed Companies. [Volume 10, Issue 3, 2018, Pages 69-86]
  • Stock Trading Cost The Effect of Disclosure Quality in Terms of Reliability and Timeliness on the Stock Trading Cost [Volume 10, Issue 2, 2018, Pages 107-134]
  • Structural Equation Modeling The mechanism of how social responsibility, risk and corporate governance affect cash holdings [Volume 10, Issue 4, 2018, Pages 59-78]
  • Structural Equations. ‎ Determinants of Capital Structure and Moderating Role of Financial Distress; Structural Equations Modeling (SEM) Approach [Volume 10, Issue 2, 2018, Pages 23-44]

T

  • Takeover Presenting a Prediction Model for Stock Targeting Through Block Trades [Volume 10, Issue 3, 2018, Pages 87-102]
  • Tehran Stock Exchange Financial Information Reliability and Agency Costs: Evidence from Tehran Stock Exchange [Volume 10, Issue 3, 2018, Pages 103-118]
  • Text length index Financial reporting readability and the likelihood of fraudulent financial reporting [Volume 10, Issue 4, 2018, Pages 43-58]
  • Transparency of Information and Crash Risk.‎ The Effect of Business Strategy and Overvalued Equities on Stock ‎Price Crash Risk [Volume 10, Issue 2, 2018, Pages 45-64]