Keyword Index

A

  • Abnormal returns The effect of information transfer on the impact of abnormal returns on business strategy of companies listed in Tehran Stock Exchange [Volume 11, Issue 4, 2019, Pages 1-22]
  • Accounting conservatism The Effect of Institutional Shareholders on the Relationship between Accounting Conservatism and the Value of Cash Holding [Volume 11, Issue 1, 2019, Pages 81-100]
  • Agency Costs The Interactive Effect of Conditional Conservatism and Agency Costs on the Cash flow-Investment Sensitivity Considering Strength of Statistical Models [Volume 11, Issue 4, 2019, Pages 45-66]
  • Anomaly The examination of accounting anomalies of Fama & French three factor model at the firm level by hierarchical Bayesian and standard Markov chain Monte Carlo simulation [Volume 11, Issue 3, 2019, Pages 97-116]
  • Audit Committee The relationship between business strategy and tax avoidance: The modifying role of financial experts on the audit committee [Volume 11, Issue 4, 2019, Pages 67-86]
  • Audit Committee Financial Expertise Audit Committee Characteristics, Cost of Debt and Investment Efficiency [Volume 11, Issue 1, 2019, Pages 101-116]
  • Audit Committee Independence Audit Committee Characteristics, Cost of Debt and Investment Efficiency [Volume 11, Issue 1, 2019, Pages 101-116]
  • Audit Committee Size Audit Committee Characteristics, Cost of Debt and Investment Efficiency [Volume 11, Issue 1, 2019, Pages 101-116]

B

  • Business Cycle Financial Constraints and Product Market Competition: The Mediating Role of Product Pricing across Business Cycles. [Volume 11, Issue 1, 2019, Pages 23-40]
  • Business Strategy The effect of information transfer on the impact of abnormal returns on business strategy of companies listed in Tehran Stock Exchange [Volume 11, Issue 4, 2019, Pages 1-22]
  • Business Strategy The relationship between business strategy and tax avoidance: The modifying role of financial experts on the audit committee [Volume 11, Issue 4, 2019, Pages 67-86]

C

  • Capital market Marketing Mix Revision Adjusted for Debt Instruments Concentrating on Steel Industries [Volume 11, Issue 2, 2019, Pages 75-88]
  • Cash flow-Investment Sensitivity The Interactive Effect of Conditional Conservatism and Agency Costs on the Cash flow-Investment Sensitivity Considering Strength of Statistical Models [Volume 11, Issue 4, 2019, Pages 45-66]
  • Conditional Conservatism The Interactive Effect of Conditional Conservatism and Agency Costs on the Cash flow-Investment Sensitivity Considering Strength of Statistical Models [Volume 11, Issue 4, 2019, Pages 45-66]
  • Conservatism Investigating the effect of conditional conservatism on earnings quality based on price value relevance and the earnings response coefficients [Volume 11, Issue 2, 2019, Pages 61-74]
  • Cost of Debt Audit Committee Characteristics, Cost of Debt and Investment Efficiency [Volume 11, Issue 1, 2019, Pages 101-116]

D

  • Debt Instruments Marketing Mix Revision Adjusted for Debt Instruments Concentrating on Steel Industries [Volume 11, Issue 2, 2019, Pages 75-88]
  • Discloser Quality Investigating the Effect of the Quality of Business Nature Disclosure and Financial Performance on the Professional Investors’ Judgments [Volume 11, Issue 3, 2019, Pages 51-70]

F

  • Fama &French three factor model The examination of accounting anomalies of Fama & French three factor model at the firm level by hierarchical Bayesian and standard Markov chain Monte Carlo simulation [Volume 11, Issue 3, 2019, Pages 97-116]
  • Financial Distress The effect of management behavioral strains on financial distress [Volume 11, Issue 3, 2019, Pages 117-134]
  • Financial Products Marketing Mix Revision Adjusted for Debt Instruments Concentrating on Steel Industries [Volume 11, Issue 2, 2019, Pages 75-88]
  • Fraud Financial statements comparability and the likelihood of fraudulent reporting [Volume 11, Issue 2, 2019, Pages 89-104]

H

  • Hierarchical bayesian The examination of accounting anomalies of Fama & French three factor model at the firm level by hierarchical Bayesian and standard Markov chain Monte Carlo simulation [Volume 11, Issue 3, 2019, Pages 97-116]

I

  • Inflation " Investigating the certain point of inflation and optimal level of working capital management and its impact on the financial performance of the companies [Volume 11, Issue 3, 2019, Pages 19-50]
  • Information Content Provide models for quantitication of information content using information theory [Volume 11, Issue 3, 2019, Pages 1-18]
  • Information Content The effect of information transfer on the impact of abnormal returns on business strategy of companies listed in Tehran Stock Exchange [Volume 11, Issue 4, 2019, Pages 1-22]
  • Investment Efficiency Audit Committee Characteristics, Cost of Debt and Investment Efficiency [Volume 11, Issue 1, 2019, Pages 101-116]

K

  • Keywords: Company strategy The Effect of the Company's Strategy, political Cost and Power of Management on Financial Reporting Timeliness on the listed companies in Tehran Stock Exchange [Volume 11, Issue 4, 2019, Pages 87-110]

M

  • Management Commentary Investigating the Effect of the Quality of Business Nature Disclosure and Financial Performance on the Professional Investors’ Judgments [Volume 11, Issue 3, 2019, Pages 51-70]
  • Marketing mix Marketing Mix Revision Adjusted for Debt Instruments Concentrating on Steel Industries [Volume 11, Issue 2, 2019, Pages 75-88]
  • Myopic The Effective of Cognitive Disorders CEO on Future Earnings Prospects Stickiness [Volume 11, Issue 3, 2019, Pages 71-96]

N

  • Nature of Business Investigating the Effect of the Quality of Business Nature Disclosure and Financial Performance on the Professional Investors’ Judgments [Volume 11, Issue 3, 2019, Pages 51-70]

O

  • Optimism The Effective of Cognitive Disorders CEO on Future Earnings Prospects Stickiness [Volume 11, Issue 3, 2019, Pages 71-96]
  • Over Confidence The Effective of Cognitive Disorders CEO on Future Earnings Prospects Stickiness [Volume 11, Issue 3, 2019, Pages 71-96]
  • Overconfidence management The effect of management behavioral strains on financial distress [Volume 11, Issue 3, 2019, Pages 117-134]

P

  • Product Market Competition Financial Constraints and Product Market Competition: The Mediating Role of Product Pricing across Business Cycles. [Volume 11, Issue 1, 2019, Pages 23-40]
  • Product Price Financial Constraints and Product Market Competition: The Mediating Role of Product Pricing across Business Cycles. [Volume 11, Issue 1, 2019, Pages 23-40]
  • Professional Investors’ Judgments Investigating the Effect of the Quality of Business Nature Disclosure and Financial Performance on the Professional Investors’ Judgments [Volume 11, Issue 3, 2019, Pages 51-70]

S

  • Simultaneous Equation System The Relationship between the Unreadability of Financial Reports and Tax Aggressiveness via Simultaneous Equation System [Volume 11, Issue 1, 2019, Pages 41-54]
  • Social Responsibility A Model for Impact of the Selected Dimensions of Corporate Social Responsibility on Avoidance and Tax Evasion [Volume 11, Issue 4, 2019, Pages 111-130]
  • Stakeholders Designing of Corporates’ Coherent Sustainability Reporting Model [Volume 11, Issue 4, 2019, Pages 23-44]
  • Stickiness of Dividends The Effective of Cognitive Disorders CEO on Future Earnings Prospects Stickiness [Volume 11, Issue 3, 2019, Pages 71-96]
  • Stickiness of Future Earnings Prospects The Effective of Cognitive Disorders CEO on Future Earnings Prospects Stickiness [Volume 11, Issue 3, 2019, Pages 71-96]
  • Sustainability and Sustainable Development Designing of Corporates’ Coherent Sustainability Reporting Model [Volume 11, Issue 4, 2019, Pages 23-44]
  • Sustainability Information Designing of Corporates’ Coherent Sustainability Reporting Model [Volume 11, Issue 4, 2019, Pages 23-44]
  • Sustainability Reporting Designing of Corporates’ Coherent Sustainability Reporting Model [Volume 11, Issue 4, 2019, Pages 23-44]

T

  • Tax A Model for Impact of the Selected Dimensions of Corporate Social Responsibility on Avoidance and Tax Evasion [Volume 11, Issue 4, 2019, Pages 111-130]
  • Tax Aggressiveness The Relationship between the Unreadability of Financial Reports and Tax Aggressiveness via Simultaneous Equation System [Volume 11, Issue 1, 2019, Pages 41-54]
  • Tax Avoidance The relationship between business strategy and tax avoidance: The modifying role of financial experts on the audit committee [Volume 11, Issue 4, 2019, Pages 67-86]
  • Tax Avoidance A Model for Impact of the Selected Dimensions of Corporate Social Responsibility on Avoidance and Tax Evasion [Volume 11, Issue 4, 2019, Pages 111-130]

U

  • Unreadability of Financial Reports The Relationship between the Unreadability of Financial Reports and Tax Aggressiveness via Simultaneous Equation System [Volume 11, Issue 1, 2019, Pages 41-54]

V

  • Value of cash holding The Effect of Institutional Shareholders on the Relationship between Accounting Conservatism and the Value of Cash Holding [Volume 11, Issue 1, 2019, Pages 81-100]