Empirical Studies in Financial Accounting

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Keyword Index
A
  • Abnormal Return The Relationship of Diversification Strategy and Value of Cash Holding with Abnormal Returns in Tehran Stock Exchange listed companies [Volume 9, Issue 33, 2011, Pages 127-148]
  • Accounting The Barriers of Accounting Education Development in Iran [Volume 9, Issue 35, 2011, Pages 69-91]
  • Accounting Depreciation Relationship between Accounting Depreciation and Economic Depreciation and The Role of Conservative Reporting of Depreciation on Inside Information [Volume 9, Issue 33, 2011, Pages 59-80]
  • Accounting education The Barriers of Accounting Education Development in Iran [Volume 9, Issue 35, 2011, Pages 69-91]
  • Accrual Test of Functional Fixation Hypothesis; Case of Net Operating Assets (Bloated Balance Sheet) [Volume 9, Issue 34, 2011, Pages 55-75]
  • Accrual.  Assistant Professor of Finance At Shahid-Beheshti University  Income Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 23-47]
  • Accrual Quality  Assistant Professor of Accounting – Alzahra University  Accounting Restatements and Information Risk [Volume 9, Issue 34, 2011, Pages 33-54]
  • Accrual Reversal Test of Functional Fixation Hypothesis; Case of Net Operating Assets (Bloated Balance Sheet) [Volume 9, Issue 34, 2011, Pages 55-75]
  • Accruals Choosing an Appropriate Model for Predicting Earnings Based on Comparing the Relevant Models in the Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 137-157]
  • Accruals Consequence of Real Earnings Manipulation on Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 1-32]
  • Adequacy of Disclosure The Adequacy of Disclosure of Related Party Transactions S [Volume 9, Issue 33, 2011, Pages 39-57]
  • Analytic Hierarchy Proces (AHP) Determination of the Balanced Scorecard Measures and their Ranking Via Analytic Hierarchy Process for the Firms Listed In Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 1-21]
  • Artificial Neural Network Comparative Investigation of Capital Structure in High-Tech and Traditional Companies Using Artificial Neural Network and Multiple Regression Analysis [Volume 9, Issue 36, 2011, Pages 23-51]
  • Auditor Independence Study of Simultaneous Performance of Audit and Non-Audit Services on Auditor Independence from the Viewpoint of Academics and Stock Exchange Analysts [Volume 9, Issue 36, 2011, Pages 53-73]
  • Auditor Selection Accruals Quality and Auditor Selection [Volume 9, Issue 33, 2011, Pages 81-98]
  • Auditor tenure Information Asymmetry: Evidences about the Relationship between Auditor Tenure and Auditor Specialization [Volume 9, Issue 33, 2011, Pages 149-176]
  • Audit quality and information asymmetry Information Asymmetry: Evidences about the Relationship between Auditor Tenure and Auditor Specialization [Volume 9, Issue 33, 2011, Pages 149-176]
  • Audit Services Study of Simultaneous Performance of Audit and Non-Audit Services on Auditor Independence from the Viewpoint of Academics and Stock Exchange Analysts [Volume 9, Issue 36, 2011, Pages 53-73]
B
  • Book to Market Value Income Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 23-47]
C
  • Capital structure Comparative Investigation of Capital Structure in High-Tech and Traditional Companies Using Artificial Neural Network and Multiple Regression Analysis [Volume 9, Issue 36, 2011, Pages 23-51]
  • Cash Flow Test of Functional Fixation Hypothesis; Case of Net Operating Assets (Bloated Balance Sheet) [Volume 9, Issue 34, 2011, Pages 55-75]
  • Cash flows Relationship between Accounting Depreciation and Economic Depreciation and The Role of Conservative Reporting of Depreciation on Inside Information [Volume 9, Issue 33, 2011, Pages 59-80]
  • Circuit Breakers The Influence of Daily Price Limit Effects on Price Behavior of Stocks: A Contrarian Investment Strategy Approach [Volume 9, Issue 36, 2011, Pages 93-121]
  • Competition in Audit Market and Audit Firm Size Accruals Quality and Auditor Selection [Volume 9, Issue 33, 2011, Pages 81-98]
  • Conditional Accounting Conservatism The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity [Volume 9, Issue 35, 2011, Pages 49-67]
  • Conflict of Interests Study of Simultaneous Performance of Audit and Non-Audit Services on Auditor Independence from the Viewpoint of Academics and Stock Exchange Analysts [Volume 9, Issue 36, 2011, Pages 53-73]
  • Contextual Fundamental Analysis The Impact of Cost Efficiency on the relation between Sales, General and Administrative ratio (SG&A Ratio) and Future Performance [Volume 9, Issue 34, 2011, Pages 77-102]
  • Contrarian Investment strategy The Influence of Daily Price Limit Effects on Price Behavior of Stocks: A Contrarian Investment Strategy Approach [Volume 9, Issue 36, 2011, Pages 93-121]
  • Corporate Governance The Adequacy of Disclosure of Related Party Transactions S [Volume 9, Issue 33, 2011, Pages 39-57]
  • Corporate Governance The Relationship between Board Structure and Information Content of Accounting Earnings [Volume 9, Issue 33, 2011, Pages 99-125]
  • Cost of Equity Income Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 23-47]
  • Cost of Equity The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity [Volume 9, Issue 35, 2011, Pages 49-67]
  • Co-variability The Study of the Relation between Information Transparency and Stock Liquidity Uncertainty in TSE’s Listed Companies [Volume 9, Issue 36, 2011, Pages 123-148]
D
  • Data mining Examine the Effects of Financial and Non-Financial Variables on Tax Evasion Using of Data Mining Techniques: Automotive and Parts Manufacturing Industry [Volume 9, Issue 34, 2011, Pages 103-128]
  • Decision tree Examine the Effects of Financial and Non-Financial Variables on Tax Evasion Using of Data Mining Techniques: Automotive and Parts Manufacturing Industry [Volume 9, Issue 34, 2011, Pages 103-128]
  • Delayed Price Discovery The Influence of Daily Price Limit Effects on Price Behavior of Stocks: A Contrarian Investment Strategy Approach [Volume 9, Issue 36, 2011, Pages 93-121]
  • Dividend Free Cash Flow Hypothesis, Life-Cycle Theory and Their Relationship with Dividend Policy [Volume 9, Issue 36, 2011, Pages 75-92]
E
  • Earnings Choosing an Appropriate Model for Predicting Earnings Based on Comparing the Relevant Models in the Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 137-157]
  • Earnings Management Tthrough Real Activities Manipulation Consequence of Real Earnings Manipulation on Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 1-32]
  • Earnings Manipulation Consequence of Real Earnings Manipulation on Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 1-32]
  • Earnings quality Accounting Restatements and Information Risk [Volume 9, Issue 34, 2011, Pages 33-54]
  • Earnings quality The Association Between Dividend Paying Status And the Quality of Earnings [Volume 9, Issue 34, 2011, Pages 129-149]
  • Economic Depreciation Relationship between Accounting Depreciation and Economic Depreciation and The Role of Conservative Reporting of Depreciation on Inside Information [Volume 9, Issue 33, 2011, Pages 59-80]
F
  • Fama -French three-factor model Income Smoothing and Stock Return Based on Fama-French Three-Factor Model [Volume 9, Issue 35, 2011, Pages 93-106]
  • Financial Leverage Comparative Investigation of Capital Structure in High-Tech and Traditional Companies Using Artificial Neural Network and Multiple Regression Analysis [Volume 9, Issue 36, 2011, Pages 23-51]
  • Financial reporting The Relationship Between Firm Performance and Timing of Financial Reporting in the Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 151-172]
  • Financial Risk The Relationship Between Firm Performance and Timing of Financial Reporting in the Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 151-172]
  • Five Section Cash Flow Statement Comparison of Relative Informational Content of Three Section and Five Section Cash-flow Statement in Explaining Future Stock Return of Listed Companies in Tehran Securities and Exchange (TSE) [Volume 9, Issue 36, 2011, Pages 149-169]
  • Free Cash Flow Free Cash Flow Hypothesis, Life-Cycle Theory and Their Relationship with Dividend Policy [Volume 9, Issue 36, 2011, Pages 75-92]
  • Future Growth Opportunities Relationship between Accounting Depreciation and Economic Depreciation and The Role of Conservative Reporting of Depreciation on Inside Information [Volume 9, Issue 33, 2011, Pages 59-80]
  • Future Performance The Impact of Cost Efficiency on the relation between Sales, General and Administrative ratio (SG&A Ratio) and Future Performance [Volume 9, Issue 34, 2011, Pages 77-102]
H
  • High-Tech & Traditional Companies Comparative Investigation of Capital Structure in High-Tech and Traditional Companies Using Artificial Neural Network and Multiple Regression Analysis [Volume 9, Issue 36, 2011, Pages 23-51]
  • Human Capital The Investigation of the Effect of Intellectual Capital Components on Companies’ Performance [Volume 9, Issue 36, 2011, Pages 1-21]
I
  • Income smoothing Income Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 23-47]
  • Income smoothing Income Smoothing and Stock Return Based on Fama-French Three-Factor Model [Volume 9, Issue 35, 2011, Pages 93-106]
  • Information Content of Accounting Earnings The Relationship between Board Structure and Information Content of Accounting Earnings [Volume 9, Issue 33, 2011, Pages 99-125]
  • Information risk Accounting Restatements and Information Risk [Volume 9, Issue 34, 2011, Pages 33-54]
  • Information Transparency The Study of the Relation between Information Transparency and Stock Liquidity Uncertainty in TSE’s Listed Companies [Volume 9, Issue 36, 2011, Pages 123-148]
  • Innovation and Procedure Capital The Investigation of the Effect of Intellectual Capital Components on Companies’ Performance [Volume 9, Issue 36, 2011, Pages 1-21]
L
  • Larger Dividend Payer The Association Between Dividend Paying Status And the Quality of Earnings [Volume 9, Issue 34, 2011, Pages 129-149]
  • Leverage Income Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 23-47]
  • Life Cycle Free Cash Flow Hypothesis, Life-Cycle Theory and Their Relationship with Dividend Policy [Volume 9, Issue 36, 2011, Pages 75-92]
  • Liquidity Uncertainty The Study of the Relation between Information Transparency and Stock Liquidity Uncertainty in TSE’s Listed Companies [Volume 9, Issue 36, 2011, Pages 123-148]
M
  • Market Liquidity The Study of the Relation between Information Transparency and Stock Liquidity Uncertainty in TSE’s Listed Companies [Volume 9, Issue 36, 2011, Pages 123-148]
N
  • Net Operating Assets Test of Functional Fixation Hypothesis; Case of Net Operating Assets (Bloated Balance Sheet) [Volume 9, Issue 34, 2011, Pages 55-75]
  • Non-Auditing Services Study of Simultaneous Performance of Audit and Non-Audit Services on Auditor Independence from the Viewpoint of Academics and Stock Exchange Analysts [Volume 9, Issue 36, 2011, Pages 53-73]
  • Non-performing Loans Evaluating the Power of TOC- Based Criteria in Measuring None Performing Loans Consequences [Volume 9, Issue 35, 2011, Pages 107-136]
  • Non-Smoothing Profit The Study of the Relation between Information Transparency and Stock Liquidity Uncertainty in TSE’s Listed Companies [Volume 9, Issue 36, 2011, Pages 123-148]
O
  • Operating Earning Test of Functional Fixation Hypothesis; Case of Net Operating Assets (Bloated Balance Sheet) [Volume 9, Issue 34, 2011, Pages 55-75]
  • Operational Accountability Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability System [Volume 9, Issue 33, 2011, Pages 1-37]
  • Ordinary Dividend Paying Status The Association Between Dividend Paying Status And the Quality of Earnings [Volume 9, Issue 34, 2011, Pages 129-149]
  • Overproduction Consequence of Real Earnings Manipulation on Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 1-32]
  • Overreaction The Influence of Daily Price Limit Effects on Price Behavior of Stocks: A Contrarian Investment Strategy Approach [Volume 9, Issue 36, 2011, Pages 93-121]
P
  • Performance Evaluation Measures Determination of the Balanced Scorecard Measures and their Ranking Via Analytic Hierarchy Process for the Firms Listed In Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 1-21]
  • Price Limit The Influence of Daily Price Limit Effects on Price Behavior of Stocks: A Contrarian Investment Strategy Approach [Volume 9, Issue 36, 2011, Pages 93-121]
  • Public Sector Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability System [Volume 9, Issue 33, 2011, Pages 1-37]
R
  • Ranking Measures of the Companies Determination of the Balanced Scorecard Measures and their Ranking Via Analytic Hierarchy Process for the Firms Listed In Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 1-21]
  • Related Party Transactions The Adequacy of Disclosure of Related Party Transactions S [Volume 9, Issue 33, 2011, Pages 39-57]
  • Relation Capital The Investigation of the Effect of Intellectual Capital Components on Companies’ Performance [Volume 9, Issue 36, 2011, Pages 1-21]
  • Restatements Accounting Restatements and Information Risk [Volume 9, Issue 34, 2011, Pages 33-54]
  • Restricted Regression Comparison of Relative Informational Content of Three Section and Five Section Cash-flow Statement in Explaining Future Stock Return of Listed Companies in Tehran Securities and Exchange (TSE) [Volume 9, Issue 36, 2011, Pages 149-169]
  • Returns On Equity The Relationship Between Firm Performance and Timing of Financial Reporting in the Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 151-172]
S
  • SG & A ratio The Impact of Cost Efficiency on the relation between Sales, General and Administrative ratio (SG&A Ratio) and Future Performance [Volume 9, Issue 34, 2011, Pages 77-102]
  • Stock liquidity The Study of the Relation between Information Transparency and Stock Liquidity Uncertainty in TSE’s Listed Companies [Volume 9, Issue 36, 2011, Pages 123-148]
  • Stock Market Volatility The Influence of Daily Price Limit Effects on Price Behavior of Stocks: A Contrarian Investment Strategy Approach [Volume 9, Issue 36, 2011, Pages 93-121]
  • Stock Returns Income Smoothing and Stock Return Based on Fama-French Three-Factor Model [Volume 9, Issue 35, 2011, Pages 93-106]
  • Stock Returns The Relationship Between Firm Performance and Timing of Financial Reporting in the Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 151-172]
T
  • Tax Evasion Examine the Effects of Financial and Non-Financial Variables on Tax Evasion Using of Data Mining Techniques: Automotive and Parts Manufacturing Industry [Volume 9, Issue 34, 2011, Pages 103-128]
  • Throughput accounting Evaluating the Power of TOC- Based Criteria in Measuring None Performing Loans Consequences [Volume 9, Issue 35, 2011, Pages 107-136]
  • Timeliness The Relationship Between Firm Performance and Timing of Financial Reporting in the Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 151-172]
U
  • Unconditional Conservatism The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity [Volume 9, Issue 35, 2011, Pages 49-67]
W
  • Wald Test Comparison of Relative Informational Content of Three Section and Five Section Cash-flow Statement in Explaining Future Stock Return of Listed Companies in Tehran Securities and Exchange (TSE) [Volume 9, Issue 36, 2011, Pages 149-169]
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