Empirical Studies in Financial Accounting

Editorial Boards

Submit Manuscript

Article Processing Charges

Contact Us

Keyword Index
A
  • Abnormal Return Evaluation of The Pricing Model and Calendar-Time Portfolio Approach in Long-Term Event Study [Volume 16, Issue 61, 2019, Pages 101-130]
  • Accountability Presentation of Challenges Detail Model Quality of Financial eporting in the Public Sector: Based on Grounded Theory Approach [Volume 16, Issue 63, 2019, Pages 27-51]
  • Accounting aspect A Model for Ranking of Earnings Quality Measures in Iran [Volume 16, Issue 62, 2019, Pages 127-150]
  • Accounting Comparability The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach [Volume 16, Issue 64, 2019, Pages 1-30]
  • Accounting Conservatism Evaluating the Effect of Accounting Conservatism on the Correction Process of Accruals Anomaly [Volume 16, Issue 62, 2019, Pages 69-95]
  • Accounting Consistency The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach [Volume 16, Issue 64, 2019, Pages 1-30]
  • Accrual persistence Evaluating the Effect of Accounting Conservatism on the Correction Process of Accruals Anomaly [Volume 16, Issue 62, 2019, Pages 69-95]
  • Accrual Quality The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach [Volume 16, Issue 64, 2019, Pages 1-30]
  • Audit Committee Characteristics The Effect of Audit Committee Characteristics on the Relationship between Audit Report Timeliness and Auditor Task Complexity [Volume 16, Issue 62, 2019, Pages 45-76]
  • Auditor's Characteristics A Study of Factors Affecting Readability of the Audit Report: A linguistic Approach [Volume 16, Issue 64, 2019, Pages 31-57]
  • Auditor's Complexity The Effect of Audit Committee Characteristics on the Relationship between Audit Report Timeliness and Auditor Task Complexity [Volume 16, Issue 62, 2019, Pages 45-76]
  • Audit Report Lag The Effect of Audit Committee Characteristics on the Relationship between Audit Report Timeliness and Auditor Task Complexity [Volume 16, Issue 62, 2019, Pages 45-76]
  • Audit Report Readability A Study of Factors Affecting Readability of the Audit Report: A linguistic Approach [Volume 16, Issue 64, 2019, Pages 31-57]
B
  • Behavioral approach New Managerial Overconfidence Assessment Model and Earnings Forecasts: Generalized Method of Moments (GMM) [Volume 16, Issue 62, 2019, Pages 1-20]
  • Beneficiary Groups Providing a Pattern for Effective Internal Audit from Beneficiary’s Perspective [Volume 16, Issue 64, 2019, Pages 81-111]
C
  • Calendar-Time Portfolio Approach Evaluation of The Pricing Model and Calendar-Time Portfolio Approach in Long-Term Event Study [Volume 16, Issue 61, 2019, Pages 101-130]
  • Canonical Correlation Presenting a model for measurement of the relationship between financial risks and financial ratios [Volume 16, Issue 63, 2019, Pages 109-127]
  • Client's Characteristics A Study of Factors Affecting Readability of the Audit Report: A linguistic Approach [Volume 16, Issue 64, 2019, Pages 31-57]
  • Corporate Governance The Impact of Corporate Governance on Momentum Strategies Profitability Considering Market Pressure and Management Entrenchment Hypotheses [Volume 16, Issue 62, 2019, Pages 97-125]
  • Corporate Performance Political Connections, Related Party Transactions and Earnings Management In Listed Companies in Tehran Stock Exchange [Volume 16, Issue 63, 2019, Pages 129-155]
  • Correction of accruals anomaly Evaluating the Effect of Accounting Conservatism on the Correction Process of Accruals Anomaly [Volume 16, Issue 62, 2019, Pages 69-95]
  • Cost of capital The Effects of Ownership Structure (Governmental and private) on Relationship between Disclosure Quality and Cost of Capital at Tehran Stock Exchange Listed Companies [Volume 16, Issue 62, 2019, Pages 21-43]
  • Creation of liquidity The Impact of Banking Performance on Liquidity Creation in Banking System [Volume 16, Issue 64, 2019, Pages 113-133]
D
  • Decision tree The Usefulness of Variables (Dimension) Reduction Methods in Stock Returns of the Companies Listed on Tehran Stock Exchange [Volume 16, Issue 63, 2019, Pages 83-107]
  • Disclosure Quality Effect of management influence on disclosure quality of accounting information [Volume 16, Issue 61, 2019, Pages 27-53]
  • Disclosure Quality Studying the effect of intellectual capital disclosure quality on equity cost of capital of companies listed on Tehran stock exchange [Volume 16, Issue 61, 2019, Pages 79-100]
  • Disclosure Quality The Effects of Ownership Structure (Governmental and private) on Relationship between Disclosure Quality and Cost of Capital at Tehran Stock Exchange Listed Companies [Volume 16, Issue 62, 2019, Pages 21-43]
E
  • Earning quality The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach [Volume 16, Issue 64, 2019, Pages 1-30]
  • Earnings downside risk Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk [Volume 16, Issue 64, 2019, Pages 161-193]
  • Earnings growth The relationship between earnings per share to price ratio (E / P) and future earnings growth [Volume 16, Issue 61, 2019, Pages 55-78]
  • Earnings management Political Connections, Related Party Transactions and Earnings Management In Listed Companies in Tehran Stock Exchange [Volume 16, Issue 63, 2019, Pages 129-155]
  • Earnings quality A Model for Ranking of Earnings Quality Measures in Iran [Volume 16, Issue 62, 2019, Pages 127-150]
  • Effectiveness Model Providing a Pattern for Effective Internal Audit from Beneficiary’s Perspective [Volume 16, Issue 64, 2019, Pages 81-111]
  • Efficiency Ranking Variables Affecting Efficiency of Insurance Companies by Using Fuzzy ANP [Volume 16, Issue 63, 2019, Pages 53-81]
  • E / P ratio The relationship between earnings per share to price ratio (E / P) and future earnings growth [Volume 16, Issue 61, 2019, Pages 55-78]
F
  • Fair value The Effect of Fair Value Approach on Performance Indicators of Small and Medium Sized Investment Companies [Volume 16, Issue 64, 2019, Pages 59-80]
  • Financial Contagion Stability Analysis of Assessing Financial Contagion due to Overlapping Portfolios Risk Model based on Mont Carlo Simiulation [Volume 16, Issue 63, 2019, Pages 1-25]
  • Financial flexibility The Effect of Marginal Value of Cash on the Dividends Adjustment Speed Considering the Role of Liquidity Shock Moderation [Volume 16, Issue 63, 2019, Pages 157-187]
  • Financial ratios Presenting a model for measurement of the relationship between financial risks and financial ratios [Volume 16, Issue 63, 2019, Pages 109-127]
  • Financial Risks Presenting a model for measurement of the relationship between financial risks and financial ratios [Volume 16, Issue 63, 2019, Pages 109-127]
  • Financial statement analysis Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk [Volume 16, Issue 64, 2019, Pages 161-193]
  • Forecasting Predicting the Financial Status of Companies Using Content Analysis the Reports of the Board of Directors [Volume 16, Issue 64, 2019, Pages 135-160]
  • Fuzzy ANP technique Ranking Variables Affecting Efficiency of Insurance Companies by Using Fuzzy ANP [Volume 16, Issue 63, 2019, Pages 53-81]
  • Fuzzy approach Study of the Present Situation of Performance Audit in Iranian Public Sector Institutions and Presentation of Strategies for its Improvement [Volume 16, Issue 61, 2019, Pages 1-26]
  • Fuzzy Decision Tree A Study of Factors Affecting Readability of the Audit Report: A linguistic Approach [Volume 16, Issue 64, 2019, Pages 31-57]
G
  • Generalized Method of Moments (GMM) New Managerial Overconfidence Assessment Model and Earnings Forecasts: Generalized Method of Moments (GMM) [Volume 16, Issue 62, 2019, Pages 1-20]
  • GMM Method The Impact of Banking Performance on Liquidity Creation in Banking System [Volume 16, Issue 64, 2019, Pages 113-133]
  • Grounded Theory approach Presentation of Challenges Detail Model Quality of Financial eporting in the Public Sector: Based on Grounded Theory Approach [Volume 16, Issue 63, 2019, Pages 27-51]
  • Gunning Fog index A Study of Factors Affecting Readability of the Audit Report: A linguistic Approach [Volume 16, Issue 64, 2019, Pages 31-57]
H
  • High degree of accounting conservatism Evaluating the Effect of Accounting Conservatism on the Correction Process of Accruals Anomaly [Volume 16, Issue 62, 2019, Pages 69-95]
  • Human Capital Studying the effect of intellectual capital disclosure quality on equity cost of capital of companies listed on Tehran stock exchange [Volume 16, Issue 61, 2019, Pages 79-100]
I
  • Information Asymmetry The Impact of Political Connections and Voluntary Disclosure in Tehran Stock Exchange [Volume 16, Issue 62, 2019, Pages 151-175]
  • Information demand Investigating the effect of information supply and demand in cyberspace on the profitability of shares of companies listed on Tehran Stock Exchange [Volume 16, Issue 61, 2019, Pages 131-155]
  • Information supply Investigating the effect of information supply and demand in cyberspace on the profitability of shares of companies listed on Tehran Stock Exchange [Volume 16, Issue 61, 2019, Pages 131-155]
  • International Financial Reporting Standards The Effect of Fair Value Approach on Performance Indicators of Small and Medium Sized Investment Companies [Volume 16, Issue 64, 2019, Pages 59-80]
L
  • Leverage Presenting a model for measurement of the relationship between financial risks and financial ratios [Volume 16, Issue 63, 2019, Pages 109-127]
  • Liquidity Presenting a model for measurement of the relationship between financial risks and financial ratios [Volume 16, Issue 63, 2019, Pages 109-127]
  • Long-Term Event Study Evaluation of The Pricing Model and Calendar-Time Portfolio Approach in Long-Term Event Study [Volume 16, Issue 61, 2019, Pages 101-130]
M
  • Management Aspect A Model for Ranking of Earnings Quality Measures in Iran [Volume 16, Issue 62, 2019, Pages 127-150]
  • Management Earnings Forecast New Managerial Overconfidence Assessment Model and Earnings Forecasts: Generalized Method of Moments (GMM) [Volume 16, Issue 62, 2019, Pages 1-20]
  • Management power Effect of management influence on disclosure quality of accounting information [Volume 16, Issue 61, 2019, Pages 27-53]
  • Market aspect A Model for Ranking of Earnings Quality Measures in Iran [Volume 16, Issue 62, 2019, Pages 127-150]
  • Market Pressure Hypothesis The Impact of Corporate Governance on Momentum Strategies Profitability Considering Market Pressure and Management Entrenchment Hypotheses [Volume 16, Issue 62, 2019, Pages 97-125]
  • Momentum The Impact of Corporate Governance on Momentum Strategies Profitability Considering Market Pressure and Management Entrenchment Hypotheses [Volume 16, Issue 62, 2019, Pages 97-125]
  • Monte Carlo simulation Stability Analysis of Assessing Financial Contagion due to Overlapping Portfolios Risk Model based on Mont Carlo Simiulation [Volume 16, Issue 63, 2019, Pages 1-25]
N
  • Nonlinear Regression The Usefulness of Variables (Dimension) Reduction Methods in Stock Returns of the Companies Listed on Tehran Stock Exchange [Volume 16, Issue 63, 2019, Pages 83-107]
O
  • Overlapping Portfolio Risk Stability Analysis of Assessing Financial Contagion due to Overlapping Portfolios Risk Model based on Mont Carlo Simiulation [Volume 16, Issue 63, 2019, Pages 1-25]
  • Ownership Structure The Effects of Ownership Structure (Governmental and private) on Relationship between Disclosure Quality and Cost of Capital at Tehran Stock Exchange Listed Companies [Volume 16, Issue 62, 2019, Pages 21-43]
P
  • Panel VAR Investigating the effect of information supply and demand in cyberspace on the profitability of shares of companies listed on Tehran Stock Exchange [Volume 16, Issue 61, 2019, Pages 131-155]
  • Performance Indicators The Effect of Fair Value Approach on Performance Indicators of Small and Medium Sized Investment Companies [Volume 16, Issue 64, 2019, Pages 59-80]
  • Political Connection The Impact of Political Connections and Voluntary Disclosure in Tehran Stock Exchange [Volume 16, Issue 62, 2019, Pages 151-175]
  • Political Connections Political Connections, Related Party Transactions and Earnings Management In Listed Companies in Tehran Stock Exchange [Volume 16, Issue 63, 2019, Pages 129-155]
  • Public Sector Study of the Present Situation of Performance Audit in Iranian Public Sector Institutions and Presentation of Strategies for its Improvement [Volume 16, Issue 61, 2019, Pages 1-26]
R
  • Related Party Transactions Political Connections, Related Party Transactions and Earnings Management In Listed Companies in Tehran Stock Exchange [Volume 16, Issue 63, 2019, Pages 129-155]
  • Reliability capacity Effect of management influence on disclosure quality of accounting information [Volume 16, Issue 61, 2019, Pages 27-53]
  • Return Profitability Investigating the effect of information supply and demand in cyberspace on the profitability of shares of companies listed on Tehran Stock Exchange [Volume 16, Issue 61, 2019, Pages 131-155]
  • Risk measures Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk [Volume 16, Issue 64, 2019, Pages 161-193]
S
  • Shareholder Rights The Impact of Corporate Governance on Momentum Strategies Profitability Considering Market Pressure and Management Entrenchment Hypotheses [Volume 16, Issue 62, 2019, Pages 97-125]
  • Small and Medium-sized Entities The Effect of Fair Value Approach on Performance Indicators of Small and Medium Sized Investment Companies [Volume 16, Issue 64, 2019, Pages 59-80]
  • Stability Analysis Stability Analysis of Assessing Financial Contagion due to Overlapping Portfolios Risk Model based on Mont Carlo Simiulation [Volume 16, Issue 63, 2019, Pages 1-25]
  • Stock Optimal Portfolio The Stock Optimal Portfolio using value at risk: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2019, Pages 157-178]
  • Stock Return Prediction The Usefulness of Variables (Dimension) Reduction Methods in Stock Returns of the Companies Listed on Tehran Stock Exchange [Volume 16, Issue 63, 2019, Pages 83-107]
T
  • Tehran Stock Exchange The relationship between earnings per share to price ratio (E / P) and future earnings growth [Volume 16, Issue 61, 2019, Pages 55-78]
  • Tehran Stock Exchange The Stock Optimal Portfolio using value at risk: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2019, Pages 157-178]
  • Tehran Stock Exchange The Impact of Corporate Governance on Momentum Strategies Profitability Considering Market Pressure and Management Entrenchment Hypotheses [Volume 16, Issue 62, 2019, Pages 97-125]
  • Text Mining The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach [Volume 16, Issue 64, 2019, Pages 1-30]
  • Theme Analysis Providing a Pattern for Effective Internal Audit from Beneficiary’s Perspective [Volume 16, Issue 64, 2019, Pages 81-111]
  • The quality of financial reporting in the public sector Presentation of Challenges Detail Model Quality of Financial eporting in the Public Sector: Based on Grounded Theory Approach [Volume 16, Issue 63, 2019, Pages 27-51]
  • Timeliness Effect of management influence on disclosure quality of accounting information [Volume 16, Issue 61, 2019, Pages 27-53]
  • Timeliness of Auditor's Report The Effect of Audit Committee Characteristics on the Relationship between Audit Report Timeliness and Auditor Task Complexity [Volume 16, Issue 62, 2019, Pages 45-76]
V
  • Value at Risk The Stock Optimal Portfolio using value at risk: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2019, Pages 157-178]
  • Variables (Dimension) Reduction The Usefulness of Variables (Dimension) Reduction Methods in Stock Returns of the Companies Listed on Tehran Stock Exchange [Volume 16, Issue 63, 2019, Pages 83-107]
  • Voluntary Disclosure The Impact of Political Connections and Voluntary Disclosure in Tehran Stock Exchange [Volume 16, Issue 62, 2019, Pages 151-175]
login