Empirical Studies in Financial Accounting

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Keyword Index
A
  • Ability to Communicate Studying the Relationship of Personality Factors and Learning in Accounting Students [Volume 14, Issue 55, 2017, Pages 125-143]
  • Abnormality of Accruals Outcome of Financial Distress on Accruals Influencing Future Returns [Volume 14, Issue 55, 2017, Pages 93-123]
  • Accounting and Market Variables Predicting Financial Distress with using combined model of Accounting and Market Data with Logistic Regression Approach [Volume 14, Issue 55, 2017, Pages 145-168]
  • Accounting Restatements Consequences of Financial Reporting Failure for Outside Directors [Volume 14, Issue 56, 2017, Pages 109-132]
  • Accounting Training Examination of the Accounting Education Expectation Gap as a Result of the Current Legal Requirements [Volume 14, Issue 54, 2017, Pages 95-118]
  • Accruals Earnings Management The Role of Audit Committee Financial Expertise on the Managerial Short-Termism [Volume 14, Issue 54, 2017, Pages 141-165]
  • Accruals Earnings Management The effect of the role of audit committee financial expert on the managerial short-termism [Volume 14, Issue 54, 2017]
  • Agency Theory Investigation of Interactions between Managerial Ownership and Corporate Performance Using the Simultaneous Equations System (Evidence from Tehran Stock Exchange [Volume 14, Issue 56, 2017, Pages 55-81]
  • Announcement timing Investigating the Effect of Correlation between Firms' Earnings and Announcement Timing on the Accruals [Volume 14, Issue 53, 2017, Pages 91-112]
  • Announcement timing The Survey Effect of Firm's earnings Correlation and Announcement Timing on The Accruals of companies accepted in Tehran stock exchange [Volume 14, Issue 53, 2017]
  • Assets Returns Outcome of Financial Distress on Accruals Influencing Future Returns [Volume 14, Issue 55, 2017, Pages 93-123]
  • Audit Committee Consequences of Financial Reporting Failure for Outside Directors [Volume 14, Issue 56, 2017, Pages 109-132]
  • Audit Committee Financial Expertise The Role of Audit Committee Financial Expertise on the Managerial Short-Termism [Volume 14, Issue 54, 2017, Pages 141-165]
  • Auditing quality Modeling of the Relationship among Auditing Quality Factors by Using Cause and Effect Approach in System Dynamics [Volume 14, Issue 53, 2017]
  • Audit Quality The Impact of Audit Quality on forecasting Accurate of future operating cash flows [Volume 14, Issue 53, 2017, Pages 173-198]
  • Audit Quality The Impact of Audit Quality on forecasting Accurate of future operating cash flows [Volume 14, Issue 53, 2017]
B
  • Bank Rating Iranian Banks According to their Financial Strength [Volume 14, Issue 54, 2017, Pages 25-50]
  • Bank Financial Strength Rating of the Iranian Banks [Volume 14, Issue 54, 2017]
  • Bank profitability Influencing Factors on Bank Profitability [Volume 14, Issue 54, 2017]
  • Bank Specific Factors Factors Affecting the Profitability of Banks [Volume 14, Issue 54, 2017, Pages 119-140]
  • Bank-Specific Factors Influencing Factors on Bank Profitability [Volume 14, Issue 54, 2017]
  • Banks Profitability Factors Affecting the Profitability of Banks [Volume 14, Issue 54, 2017, Pages 119-140]
C
  • Cash Flow Management Assessment the Effect of Financial Supply Chain Management on Performance of Listed Companies in Tehran Stock Exchange [Volume 14, Issue 56, 2017, Pages 133-154]
  • Cause and effect approach Modeling of the Relationship among Auditing Quality Factors Using Cause and Effect Approach in System Dynamics [Volume 14, Issue 53, 2017, Pages 45-70]
  • Cause and effect approach Modeling of the Relationship among Auditing Quality Factors by Using Cause and Effect Approach in System Dynamics [Volume 14, Issue 53, 2017]
  • Corporate Governance Determinants of Voluntary Disclosure in Iran Capital Marke [Volume 14, Issue 56, 2017, Pages 1-32]
  • Corporate Governance mechanisms The relationship between corporate governance and related party transactions [Volume 14, Issue 53, 2017, Pages 143-172]
  • Corporation Efficiency Investigating the Effect of Management Ability on Dividend Policy Companies listed in Tehran Stock [Volume 14, Issue 54, 2017, Pages 73-94]
  • Cost anti-Stickiness Cost Stickiness and Anti-Cost Stickiness of Non- Manufacturing Costs in Iranian Firms [Volume 14, Issue 53, 2017, Pages 71-90]
  • Cost Behavior Cost Behavior Forecast Accuracy in Earning Forecast of Tehran Stock Exchange Companies [Volume 14, Issue 55, 2017, Pages 71-92]
  • Cost Forecast Accuracy Cost Behavior Forecast Accuracy in Earning Forecast of Tehran Stock Exchange Companies [Volume 14, Issue 55, 2017, Pages 71-92]
  • Credit Risk Calculation of Credit Risk and Its Effect on Return in Tehran Stock Exchange [Volume 14, Issue 55, 2017, Pages 169-196]
D
  • Discretionary accruals Investigating the Effect of Correlation between Firms' Earnings and Announcement Timing on the Accruals [Volume 14, Issue 53, 2017, Pages 91-112]
  • Discretionary accruals The Survey Effect of Firm's earnings Correlation and Announcement Timing on The Accruals of companies accepted in Tehran stock exchange [Volume 14, Issue 53, 2017]
  • Dividend Policy Investigating the Effect of Management Ability on Dividend Policy Companies listed in Tehran Stock [Volume 14, Issue 54, 2017, Pages 73-94]
E
  • Earning forecast error Cost Behavior Forecast Accuracy in Earning Forecast of Tehran Stock Exchange Companies [Volume 14, Issue 55, 2017, Pages 71-92]
  • Earnings Forecast Accuracy The Relation between Earnings Forecast Accuracy and Investment Efficiency [Volume 14, Issue 54, 2017, Pages 51-72]
  • Earnings Forecast Accuracy The Relation between Earnings Forecast Accuracy and Investment Efficiency [Volume 14, Issue 54, 2017]
  • Effective tax rate (ETR) Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017, Pages 6-24]
  • Effective tax rate (ETR) Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017]
  • Expectation Gap Examination of the Accounting Education Expectation Gap as a Result of the Current Legal Requirements [Volume 14, Issue 54, 2017, Pages 95-118]
F
  • Features of Company Determinants of Voluntary Disclosure in Iran Capital Marke [Volume 14, Issue 56, 2017, Pages 1-32]
  • Financial Distress Outcome of Financial Distress on Accruals Influencing Future Returns [Volume 14, Issue 55, 2017, Pages 93-123]
  • Financial Distress Predicting Financial Distress with using combined model of Accounting and Market Data with Logistic Regression Approach [Volume 14, Issue 55, 2017, Pages 145-168]
  • Financial Strength Rating Iranian Banks According to their Financial Strength [Volume 14, Issue 54, 2017, Pages 25-50]
  • Financial Strength Financial Strength Rating of the Iranian Banks [Volume 14, Issue 54, 2017]
  • Financial Supply Chain1 Management Assessment the Effect of Financial Supply Chain Management on Performance of Listed Companies in Tehran Stock Exchange [Volume 14, Issue 56, 2017, Pages 133-154]
  • Firms’ Performance Assessment the Effect of Financial Supply Chain Management on Performance of Listed Companies in Tehran Stock Exchange [Volume 14, Issue 56, 2017, Pages 133-154]
  • Future Stock Return TheImpact of Higher Moments and Nonsystematic Volatility on Future Stock Return using Fama-MacBeth Model [Volume 14, Issue 56, 2017, Pages 109-133]
G
  • Grounded Theory Internal Audit Quality Improvement Strategies [Volume 14, Issue 55, 2017, Pages 31-70]
H
  • Higher Education Institutes Examination of the Accounting Education Expectation Gap as a Result of the Current Legal Requirements [Volume 14, Issue 54, 2017, Pages 95-118]
I
  • Improvement Strategies Internal Audit Quality Improvement Strategies [Volume 14, Issue 55, 2017, Pages 31-70]
  • Industry structure and Macro-economic environment Influencing Factors on Bank Profitability [Volume 14, Issue 54, 2017]
  • Internal Auditing Internal Audit Quality Improvement Strategies [Volume 14, Issue 55, 2017, Pages 31-70]
  • Internal Audit Quality Internal Audit Quality Improvement Strategies [Volume 14, Issue 55, 2017, Pages 31-70]
  • Interrelation Investigation of Interactions between Managerial Ownership and Corporate Performance Using the Simultaneous Equations System (Evidence from Tehran Stock Exchange [Volume 14, Issue 56, 2017, Pages 55-81]
  • Investment efficiency The Relation between Earnings Forecast Accuracy and Investment Efficiency [Volume 14, Issue 54, 2017, Pages 51-72]
  • Investment efficiency The Relation between Earnings Forecast Accuracy and Investment Efficiency [Volume 14, Issue 54, 2017]
K
  • Keywords: Auditing quality Modeling of the Relationship among Auditing Quality Factors Using Cause and Effect Approach in System Dynamics [Volume 14, Issue 53, 2017, Pages 45-70]
  • Keywords: Corporate Governance The relationship between corporate governance and related party transactions [Volume 14, Issue 53, 2017, Pages 143-172]
  • Keywords: Cost Stickiness Cost Stickiness and Anti-Cost Stickiness of Non- Manufacturing Costs in Iranian Firms [Volume 14, Issue 53, 2017, Pages 71-90]
  • Keywords: human capital financial reporting An Empirical Evaluation of Value Relevance and Information Content of Capital-Based Human Capital Financial Reporting (HCFR) Model [Volume 14, Issue 53, 2017, Pages 9-44]
  • Keywords: performance evaluation Determination of financial performance measurement indicators and accounting system capabilities for financial accountability in Tehran Municipality [Volume 14, Issue 55, 2017, Pages 1-30]
  • Keywords: Tax compliance Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017, Pages 6-24]
L
  • Learning Studying the Relationship of Personality Factors and Learning in Accounting Students [Volume 14, Issue 55, 2017, Pages 125-143]
  • Logistic regression Predicting Financial Distress with using combined model of Accounting and Market Data with Logistic Regression Approach [Volume 14, Issue 55, 2017, Pages 145-168]
  • Losses Examining Real Earnings Management to Avoid Losses [Volume 14, Issue 56, 2017, Pages 155-181]
M
  • Macroeconomic Environment Factors Affecting the Profitability of Banks [Volume 14, Issue 54, 2017, Pages 119-140]
  • Managerial Ownership Investigation of Interactions between Managerial Ownership and Corporate Performance Using the Simultaneous Equations System (Evidence from Tehran Stock Exchange [Volume 14, Issue 56, 2017, Pages 55-81]
  • Managers Ability and Talent Investigating the Effect of Management Ability on Dividend Policy Companies listed in Tehran Stock [Volume 14, Issue 54, 2017, Pages 73-94]
  • Model Rating Iranian Banks According to their Financial Strength [Volume 14, Issue 54, 2017, Pages 25-50]
  • Model Financial Strength Rating of the Iranian Banks [Volume 14, Issue 54, 2017]
  • Modeling Modeling of the Relationship among Auditing Quality Factors Using Cause and Effect Approach in System Dynamics [Volume 14, Issue 53, 2017, Pages 45-70]
  • Modeling Modeling of the Relationship among Auditing Quality Factors by Using Cause and Effect Approach in System Dynamics [Volume 14, Issue 53, 2017]
N
  • New Legal Requirements Examination of the Accounting Education Expectation Gap as a Result of the Current Legal Requirements [Volume 14, Issue 54, 2017, Pages 95-118]
  • Non-manufacturing cost Cost Stickiness and Anti-Cost Stickiness of Non- Manufacturing Costs in Iranian Firms [Volume 14, Issue 53, 2017, Pages 71-90]
  • Nonsystematic Volatility TheImpact of Higher Moments and Nonsystematic Volatility on Future Stock Return using Fama-MacBeth Model [Volume 14, Issue 56, 2017, Pages 109-133]
O
  • Outside Director Consequences of Financial Reporting Failure for Outside Directors [Volume 14, Issue 56, 2017, Pages 109-132]
  • Over-Investment The Relation between Earnings Forecast Accuracy and Investment Efficiency [Volume 14, Issue 54, 2017, Pages 51-72]
  • Over-Investment The Relation between Earnings Forecast Accuracy and Investment Efficiency [Volume 14, Issue 54, 2017]
P
  • Past Return The Effect of Perceived past Returns on Investor’s Financial Behavior and Psychological Biases as Mediate [Volume 14, Issue 56, 2017, Pages 33-53]
  • Performance Investigation of Interactions between Managerial Ownership and Corporate Performance Using the Simultaneous Equations System (Evidence from Tehran Stock Exchange [Volume 14, Issue 56, 2017, Pages 55-81]
  • Persistence Argument Outcome of Financial Distress on Accruals Influencing Future Returns [Volume 14, Issue 55, 2017, Pages 93-123]
  • Personality factors Studying the Relationship of Personality Factors and Learning in Accounting Students [Volume 14, Issue 55, 2017, Pages 125-143]
  • Political Costs Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange [Volume 14, Issue 53, 2017, Pages 113-142]
  • Political Costs Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange [Volume 14, Issue 53, 2017]
  • Political Hypotheses Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange [Volume 14, Issue 53, 2017, Pages 113-142]
  • Political Hypotheses Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange [Volume 14, Issue 53, 2017]
  • Profession’s Required Skills Examination of the Accounting Education Expectation Gap as a Result of the Current Legal Requirements [Volume 14, Issue 54, 2017, Pages 95-118]
  • Psychological Biases The Effect of Perceived past Returns on Investor’s Financial Behavior and Psychological Biases as Mediate [Volume 14, Issue 56, 2017, Pages 33-53]
Q
  • Qualitative research Internal Audit Quality Improvement Strategies [Volume 14, Issue 55, 2017, Pages 31-70]
R
  • Real Earnings Management The Role of Audit Committee Financial Expertise on the Managerial Short-Termism [Volume 14, Issue 54, 2017, Pages 141-165]
  • Real Earnings Management Examining Real Earnings Management to Avoid Losses [Volume 14, Issue 56, 2017, Pages 155-181]
  • Real Earnings Management The effect of the role of audit committee financial expert on the managerial short-termism [Volume 14, Issue 54, 2017]
  • Related party transaction The relationship between corporate governance and related party transactions [Volume 14, Issue 53, 2017, Pages 143-172]
  • Relative earnings performance Investigating the Effect of Correlation between Firms' Earnings and Announcement Timing on the Accruals [Volume 14, Issue 53, 2017, Pages 91-112]
  • Relative earnings performance The Survey Effect of Firm's earnings Correlation and Announcement Timing on The Accruals of companies accepted in Tehran stock exchange [Volume 14, Issue 53, 2017]
  • Return Calculation of Credit Risk and Its Effect on Return in Tehran Stock Exchange [Volume 14, Issue 55, 2017, Pages 169-196]
  • ROE Factors Affecting the Profitability of Banks [Volume 14, Issue 54, 2017, Pages 119-140]
  • ROE Influencing Factors on Bank Profitability [Volume 14, Issue 54, 2017]
S
  • Sale forecast error Cost Behavior Forecast Accuracy in Earning Forecast of Tehran Stock Exchange Companies [Volume 14, Issue 55, 2017, Pages 71-92]
  • Simultaneous Equations Investigation of Interactions between Managerial Ownership and Corporate Performance Using the Simultaneous Equations System (Evidence from Tehran Stock Exchange [Volume 14, Issue 56, 2017, Pages 55-81]
  • Skewness and Kurtosis Equity Return Distribution TheImpact of Higher Moments and Nonsystematic Volatility on Future Stock Return using Fama-MacBeth Model [Volume 14, Issue 56, 2017, Pages 109-133]
  • Stakeholders Power Determinants of Voluntary Disclosure in Iran Capital Marke [Volume 14, Issue 56, 2017, Pages 1-32]
  • Stock Returns Outcome of Financial Distress on Accruals Influencing Future Returns [Volume 14, Issue 55, 2017, Pages 93-123]
  • Structural Equation Determinants of Voluntary Disclosure in Iran Capital Marke [Volume 14, Issue 56, 2017, Pages 1-32]
  • Structural Equation Modeling Approach Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange [Volume 14, Issue 53, 2017]
  • Structural Equation Modeling Approach ∗ Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange [Volume 14, Issue 53, 2017, Pages 113-142]
  • Structural Equation Modelling-Partial Least Squares The Effect of Perceived past Returns on Investor’s Financial Behavior and Psychological Biases as Mediate [Volume 14, Issue 56, 2017, Pages 33-53]
  • Supply Chain Assessment the Effect of Financial Supply Chain Management on Performance of Listed Companies in Tehran Stock Exchange [Volume 14, Issue 56, 2017, Pages 133-154]
  • System dynamics  Modeling of the Relationship among Auditing Quality Factors Using Cause and Effect Approach in System Dynamics [Volume 14, Issue 53, 2017, Pages 45-70]
  • System Dynamics Modeling of the Relationship among Auditing Quality Factors by Using Cause and Effect Approach in System Dynamics [Volume 14, Issue 53, 2017]
T
  • Tax Avoidance Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017, Pages 6-24]
  • Tax Avoidance Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017]
  • Tax compliance Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017]
  • Tax planning Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017, Pages 6-24]
  • Tax planning Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017]
  • Tehran Stock Exchange Calculation of Credit Risk and Its Effect on Return in Tehran Stock Exchange [Volume 14, Issue 55, 2017, Pages 169-196]
  • Tolerance of Ambiguity Studying the Relationship of Personality Factors and Learning in Accounting Students [Volume 14, Issue 55, 2017, Pages 125-143]
  • TOPSIS Calculation of Credit Risk and Its Effect on Return in Tehran Stock Exchange [Volume 14, Issue 55, 2017, Pages 169-196]
U
  • Under-Investment The Relation between Earnings Forecast Accuracy and Investment Efficiency [Volume 14, Issue 54, 2017, Pages 51-72]
  • Under-Investment The Relation between Earnings Forecast Accuracy and Investment Efficiency [Volume 14, Issue 54, 2017]
  • Unreliability Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017, Pages 6-24]
  • Unreliability Risk Assessment of the Corporate Tax Policies [Volume 14, Issue 54, 2017]
V
  • Voluntary Disclosure Determinants of Voluntary Disclosure in Iran Capital Marke [Volume 14, Issue 56, 2017, Pages 1-32]
Z
  • Zero Earnings Threshold Examining Real Earnings Management to Avoid Losses [Volume 14, Issue 56, 2017, Pages 155-181]
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