Empirical Studies in Financial Accounting

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Keyword Index
A
  • Abnormal production costs Investigate the effect of real earnings management on bankruptcy predication models [Volume 15, Issue 60, 2018, Pages 77-101]
  • Abnormal Return Investigating the Role of Accounting Information Uncertainty on Investors’ Reaction to Earnings Announcement [Volume 15, Issue 57, 2018, Pages 147-170]
  • Accounting Information Transparency Relationship between Real Earnings Management and Accruals Earnings Management with the Transparency of Accounting Information in Listed Firms in Tehran Stock Exchange [Volume 15, Issue 58, 2018, Pages 161-179]
  • Accrual Earnings Management Relationship between Real Earnings Management and Accruals Earnings Management with the Transparency of Accounting Information in Listed Firms in Tehran Stock Exchange [Volume 15, Issue 58, 2018, Pages 161-179]
  • Accrual Models The Implications of Correlation between Measurement Error in the Discretionary Accruals Proxy and Partitioning Variable in Earnings Management Detection Test [Volume 15, Issue 59, 2018, Pages 159-188]
  • Accruals An analysis of Earnings Persistence, Cash Flow and Accruals on a Scale of Industries and Companies [Volume 15, Issue 57, 2018, Pages 49-72]
  • Accruals The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange) [Volume 15, Issue 60, 2018, Pages 103-123]
  • Asset Back Securities Conceptual framework for asset back securities rating in Iran Capital Market [Volume 15, Issue 60, 2018, Pages 61-76]
  • Auditing Professional Ethics of Auditing in Iran: Content Analysis [Volume 15, Issue 59, 2018, Pages 1-34]
  • Auditing theories Professional Ethics of Auditing in Iran: Content Analysis [Volume 15, Issue 59, 2018, Pages 1-34]
  • Auditor's opinion The Study Of The Effect Of The Modified Auditor’s Opinion On The Debt Structure And Excess Stock Returns Of The Companies Admitted To the Tehran Stock Exchange [Volume 15, Issue 60, 2018, Pages 157-183]
  • Auditor's report The Study Of The Effect Of The Modified Auditor’s Opinion On The Debt Structure And Excess Stock Returns Of The Companies Admitted To the Tehran Stock Exchange [Volume 15, Issue 60, 2018, Pages 157-183]
  • Audit Program Modification Investigating the Importance of Fraud Dimensions and Fraud Risk Factors in Modifying the Audit Program Using the Fraud Pentagon Model [Volume 15, Issue 59, 2018, Pages 83-106]
  • Audit Quality The Effect of Moderating Audit Quality on Investor Sentiment in Stock Pricing [Volume 15, Issue 57, 2018, Pages 123-146]
B
  • Bank Earnings Management and Risk Valuation in the Banking Industry: Evidence from Loan Loss Provisions [Volume 15, Issue 60, 2018, Pages 1-32]
  • Bankruptcy Prediction Model Investigate the effect of real earnings management on bankruptcy predication models [Volume 15, Issue 60, 2018, Pages 77-101]
  • Basel III The Comparison of the Economic Value in Hazard Models with Accounting Approach for Bankruptcy Prediction [Volume 15, Issue 58, 2018, Pages 107-135]
  • Basu Model Presenting a Sustainable Model of Basu Conservatism Using the GMM-sys Method [Volume 15, Issue 57, 2018, Pages 95-122]
  • Book Value Presenting a Sustainable Model of Basu Conservatism Using the GMM-sys Method [Volume 15, Issue 57, 2018, Pages 95-122]
  • Business Strategy The effect of Business Strategies on the Company's Information Environment [Volume 15, Issue 59, 2018, Pages 59-82]
C
  • Capital intensity The Relationship Between Tax Policy and Companies' Tax Burden in Inflationary Conditions [Volume 15, Issue 58, 2018, Pages 59-78]
  • Capital Market Measure Determinants Measuring of Financial Flexibility [Volume 15, Issue 59, 2018, Pages 35-57]
  • Cash Flow An analysis of Earnings Persistence, Cash Flow and Accruals on a Scale of Industries and Companies [Volume 15, Issue 57, 2018, Pages 49-72]
  • Cash holdings Measuring of Financial Flexibility [Volume 15, Issue 59, 2018, Pages 35-57]
  • CEO Turnover The Effect of Tournament Incentives on Financial Restatements: Stimulus-Response Theory Test [Volume 15, Issue 60, 2018, Pages 125-156]
  • Choice theory The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange) [Volume 15, Issue 60, 2018, Pages 103-123]
  • Clustering Clustering and Profitability Forecast of Companies listed in Tehran Stock Exchange with the Decision Tree c5 Approach [Volume 15, Issue 59, 2018, Pages 135-157]
  • Conservatism Presenting a Sustainable Model of Basu Conservatism Using the GMM-sys Method [Volume 15, Issue 57, 2018, Pages 95-122]
  • Corporate Social responsibility A Model for Impact of Corporate Social responsibility And Tax Management costs on Avoidance And Tax Evasion [Volume 15, Issue 58, 2018, Pages 27-58]
D
  • Data Envelopment Analysis (DEA The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 15, Issue 57, 2018, Pages 24-47]
  • Debt Capacity Measuring of Financial Flexibility [Volume 15, Issue 59, 2018, Pages 35-57]
  • Debt structure The Study Of The Effect Of The Modified Auditor’s Opinion On The Debt Structure And Excess Stock Returns Of The Companies Admitted To the Tehran Stock Exchange [Volume 15, Issue 60, 2018, Pages 157-183]
  • Decision Trees C5 Clustering and Profitability Forecast of Companies listed in Tehran Stock Exchange with the Decision Tree c5 Approach [Volume 15, Issue 59, 2018, Pages 135-157]
  • Delphi Methodology Conceptual framework for asset back securities rating in Iran Capital Market [Volume 15, Issue 60, 2018, Pages 61-76]
  • Dynamic Method Presenting a Sustainable Model of Basu Conservatism Using the GMM-sys Method [Volume 15, Issue 57, 2018, Pages 95-122]
E
  • Earning Forecast Errors The effect of Business Strategies on the Company's Information Environment [Volume 15, Issue 59, 2018, Pages 59-82]
  • Earnings Announcement Investigating the Role of Accounting Information Uncertainty on Investors’ Reaction to Earnings Announcement [Volume 15, Issue 57, 2018, Pages 147-170]
  • Earnings management Investigation of Effective Timing and Economic Factors on the Relation Between Accruals And Operating Cash Flows [Volume 15, Issue 60, 2018, Pages 33-59]
  • Earnings management The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange) [Volume 15, Issue 60, 2018, Pages 103-123]
  • Effective Tax Rate The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 15, Issue 57, 2018, Pages 24-47]
  • EO Recruited New The Effect of Tournament Incentives on Financial Restatements: Stimulus-Response Theory Test [Volume 15, Issue 60, 2018, Pages 125-156]
  • Excess stock returns The Study Of The Effect Of The Modified Auditor’s Opinion On The Debt Structure And Excess Stock Returns Of The Companies Admitted To the Tehran Stock Exchange [Volume 15, Issue 60, 2018, Pages 157-183]
  • Extensible Business Reporting Language (XBRL) Feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization [Volume 15, Issue 59, 2018, Pages 107-133]
F
  • Financial Restatements The Effect of Tournament Incentives on Financial Restatements: Stimulus-Response Theory Test [Volume 15, Issue 60, 2018, Pages 125-156]
  • Firm-Specific Profit An analysis of Earnings Persistence, Cash Flow and Accruals on a Scale of Industries and Companies [Volume 15, Issue 57, 2018, Pages 49-72]
  • Forecasting Clustering and Profitability Forecast of Companies listed in Tehran Stock Exchange with the Decision Tree c5 Approach [Volume 15, Issue 59, 2018, Pages 135-157]
  • Fraud Dimensions Investigating the Importance of Fraud Dimensions and Fraud Risk Factors in Modifying the Audit Program Using the Fraud Pentagon Model [Volume 15, Issue 59, 2018, Pages 83-106]
  • Fraud Pentagon Model Investigating the Importance of Fraud Dimensions and Fraud Risk Factors in Modifying the Audit Program Using the Fraud Pentagon Model [Volume 15, Issue 59, 2018, Pages 83-106]
  • Fraud Risk Factors Investigating the Importance of Fraud Dimensions and Fraud Risk Factors in Modifying the Audit Program Using the Fraud Pentagon Model [Volume 15, Issue 59, 2018, Pages 83-106]
H
  • Herfindahl- Hirschman – product market competition The Relationship Between Cross Ownership and Efficiency in Firms Listed on Tehran Stock Exchange with the Impact of Intermediary Variable Product Market Competition [Volume 15, Issue 58, 2018, Pages 137-159]
I
  • Income Statement Investigating of Managers Behavior in Using Mental Accounting in Income Statement Reporting [Volume 15, Issue 58, 2018, Pages 1-26]
  • Industry-Wide Profit An analysis of Earnings Persistence, Cash Flow and Accruals on a Scale of Industries and Companies [Volume 15, Issue 57, 2018, Pages 49-72]
  • Inflationary conditions The Relationship Between Tax Policy and Companies' Tax Burden in Inflationary Conditions [Volume 15, Issue 58, 2018, Pages 59-78]
  • Information Asymmetry The effect of Business Strategies on the Company's Information Environment [Volume 15, Issue 59, 2018, Pages 59-82]
  • Information Quality Investigating the Role of Accounting Information Uncertainty on Investors’ Reaction to Earnings Announcement [Volume 15, Issue 57, 2018, Pages 147-170]
  • Information Uncertainty Investigating the Role of Accounting Information Uncertainty on Investors’ Reaction to Earnings Announcement [Volume 15, Issue 57, 2018, Pages 147-170]
  • Intangible Assets Investigation of Effective Timing and Economic Factors on the Relation Between Accruals And Operating Cash Flows [Volume 15, Issue 60, 2018, Pages 33-59]
  • Inventory turnover The Relationship Between Tax Policy and Companies' Tax Burden in Inflationary Conditions [Volume 15, Issue 58, 2018, Pages 59-78]
  • Investment efficiency Managerial Ability and Investment Inefficiency in Tehran Stock Exchange Listed Companies [Volume 15, Issue 57, 2018, Pages 73-94]
  • Investment efficiency Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency [Volume 15, Issue 58, 2018, Pages 79-105]
  • Investment Inefficiency Managerial Ability and Investment Inefficiency in Tehran Stock Exchange Listed Companies [Volume 15, Issue 57, 2018, Pages 73-94]
  • Investor Sentiment The Effect of Moderating Audit Quality on Investor Sentiment in Stock Pricing [Volume 15, Issue 57, 2018, Pages 123-146]
  • Iranian National Tax Administration Feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization [Volume 15, Issue 59, 2018, Pages 107-133]
L
  • Loan Loss Provisions Earnings Management and Risk Valuation in the Banking Industry: Evidence from Loan Loss Provisions [Volume 15, Issue 60, 2018, Pages 1-32]
M
  • Managerial Ability The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 15, Issue 57, 2018, Pages 24-47]
  • Managerial Ability Managerial Ability and Investment Inefficiency in Tehran Stock Exchange Listed Companies [Volume 15, Issue 57, 2018, Pages 73-94]
  • Managerial Talent Managerial Ability and Investment Inefficiency in Tehran Stock Exchange Listed Companies [Volume 15, Issue 57, 2018, Pages 73-94]
  • Managers Behaviour Investigating of Managers Behavior in Using Mental Accounting in Income Statement Reporting [Volume 15, Issue 58, 2018, Pages 1-26]
  • Measurement Errors The Implications of Correlation between Measurement Error in the Discretionary Accruals Proxy and Partitioning Variable in Earnings Management Detection Test [Volume 15, Issue 59, 2018, Pages 159-188]
  • Measuring Financial Flexibility Measuring of Financial Flexibility [Volume 15, Issue 59, 2018, Pages 35-57]
  • Mental Accounting Theory Investigating of Managers Behavior in Using Mental Accounting in Income Statement Reporting [Volume 15, Issue 58, 2018, Pages 1-26]
  • Modified Altman Model Investigate the effect of real earnings management on bankruptcy predication models [Volume 15, Issue 60, 2018, Pages 77-101]
N
  • Non-timing-related accruals Investigation of Effective Timing and Economic Factors on the Relation Between Accruals And Operating Cash Flows [Volume 15, Issue 60, 2018, Pages 33-59]
P
  • Partitioning Variables The Implications of Correlation between Measurement Error in the Discretionary Accruals Proxy and Partitioning Variable in Earnings Management Detection Test [Volume 15, Issue 59, 2018, Pages 159-188]
  • Persistence An analysis of Earnings Persistence, Cash Flow and Accruals on a Scale of Industries and Companies [Volume 15, Issue 57, 2018, Pages 49-72]
R
  • Ratings Conceptual framework for asset back securities rating in Iran Capital Market [Volume 15, Issue 60, 2018, Pages 61-76]
  • Real Earnings Management Relationship between Real Earnings Management and Accruals Earnings Management with the Transparency of Accounting Information in Listed Firms in Tehran Stock Exchange [Volume 15, Issue 58, 2018, Pages 161-179]
  • Real Earnings Management Investigate the effect of real earnings management on bankruptcy predication models [Volume 15, Issue 60, 2018, Pages 77-101]
  • Risk Earnings Management and Risk Valuation in the Banking Industry: Evidence from Loan Loss Provisions [Volume 15, Issue 60, 2018, Pages 1-32]
S
  • Share Market Presenting a Sustainable Model of Basu Conservatism Using the GMM-sys Method [Volume 15, Issue 57, 2018, Pages 95-122]
  • Stock Market Price The Effect of Moderating Audit Quality on Investor Sentiment in Stock Pricing [Volume 15, Issue 57, 2018, Pages 123-146]
  • Stock Price Investigation of Effective Timing and Economic Factors on the Relation Between Accruals And Operating Cash Flows [Volume 15, Issue 60, 2018, Pages 33-59]
  • Stock Returns The Study Of The Effect Of The Modified Auditor’s Opinion On The Debt Structure And Excess Stock Returns Of The Companies Admitted To the Tehran Stock Exchange [Volume 15, Issue 60, 2018, Pages 157-183]
  • Stock Returns Volatility The effect of Business Strategies on the Company's Information Environment [Volume 15, Issue 59, 2018, Pages 59-82]
  • Sustainable development model Professional Ethics of Auditing in Iran: Content Analysis [Volume 15, Issue 59, 2018, Pages 1-34]
T
  • Tax A Model for Impact of Corporate Social responsibility And Tax Management costs on Avoidance And Tax Evasion [Volume 15, Issue 58, 2018, Pages 27-58]
  • Tax Avoidance The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 15, Issue 57, 2018, Pages 24-47]
  • Tax Avoidance A Model for Impact of Corporate Social responsibility And Tax Management costs on Avoidance And Tax Evasion [Volume 15, Issue 58, 2018, Pages 27-58]
  • Tax burden The Relationship Between Tax Policy and Companies' Tax Burden in Inflationary Conditions [Volume 15, Issue 58, 2018, Pages 59-78]
  • Tax Evasion A Model for Impact of Corporate Social responsibility And Tax Management costs on Avoidance And Tax Evasion [Volume 15, Issue 58, 2018, Pages 27-58]
  • Tax Management costs A Model for Impact of Corporate Social responsibility And Tax Management costs on Avoidance And Tax Evasion [Volume 15, Issue 58, 2018, Pages 27-58]
  • Tax reporting Feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization [Volume 15, Issue 59, 2018, Pages 107-133]
  • The right of Auditor's choice The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange) [Volume 15, Issue 60, 2018, Pages 103-123]
  • Tournament Incentives CEO The Effect of Tournament Incentives on Financial Restatements: Stimulus-Response Theory Test [Volume 15, Issue 60, 2018, Pages 125-156]
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