Empirical Studies in Financial Accounting

Editorial Boards

Submit Manuscript

Article Processing Charges

Contact Us

Keyword Index
A
  • Accruals quality which is adjusted according to performance Examining the impact of accruals quality and information relevance on the agency costs of the companies listed in Tehran Stock Exchange [Volume 11, Issue 44, 2014, Pages 37-69]
  • Agency costs Examining the impact of accruals quality and information relevance on the agency costs of the companies listed in Tehran Stock Exchange [Volume 11, Issue 44, 2014, Pages 37-69]
  • Agency costs Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014, Pages 97-116]
  • Agency costs Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014]
  • Audit firm rotation The Relationship between Audit Rotation and Conservative Earnings Reporting in Companies Listed in TSE [Volume 11, Issue 41, 2014, Pages 157-173]
B
  • Balance Sheet Conservatism Investigation of the Relationship between Conservatism and Financial Efficiency of Firms in Tehran Stock Exchange by Supper Data Envelopment Analysis M. [Volume 11, Issue 44, 2014, Pages 71-95]
  • Bankruptcy The comparative analysis of food Companies Bankruptcy by DEA-Additive and DEA-DA [Volume 11, Issue 43, 2014, Pages 153-184]
  • Bankruptcy Earnings Management and the Effect of Earnings Quality on Future Profitability of the Tehran Stock Exchange Bankrupt Firms [Volume 11, Issue 41, 2014, Pages 37-58]
  • Behavioral Finance Testing representative bias using fundamental accounting measures: Evidence from TSE [Volume 11, Issue 43, 2014, Pages 57-88]
  • Business risk Company Characteristics and Capital Structure [Volume 11, Issue 43, 2014, Pages 111-133]
C
  • Capital expenditure The Relationship between Cash Flow Sensitivity of Investment with Level of Capital Expenditure M [Volume 11, Issue 41, 2014, Pages 105-129]
  • Capital structure Company Characteristics and Capital Structure [Volume 11, Issue 43, 2014, Pages 111-133]
  • Cash flow sensitivity The Relationship between Cash Flow Sensitivity of Investment with Level of Capital Expenditure M [Volume 11, Issue 41, 2014, Pages 105-129]
  • Combined Conservatism Investigation of the Relationship between Conservatism and Financial Efficiency of Firms in Tehran Stock Exchange by Supper Data Envelopment Analysis M. [Volume 11, Issue 44, 2014, Pages 71-95]
  • Company size Life cycle Theory Test in the Dividend Policies of Companies in Tehran Stock Exchange [Volume 11, Issue 41, 2014, Pages 59-81]
  • Conservatism Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014, Pages 97-116]
  • Conservatism The Relationship between Audit Rotation and Conservative Earnings Reporting in Companies Listed in TSE [Volume 11, Issue 41, 2014, Pages 157-173]
  • Conservatism Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014]
  • Corporate Governance Real Earning Management, Corporate Governance and Cash Holding [Volume 11, Issue 44, 2014, Pages 145-161]
  • Current accruals The comparison of the value relevance of operating cash flows, current accruals, and non-current accruals with the value relevance of total amount of operating income؛ Evidence from Tehran Stock [Volume 11, Issue 44, 2014, Pages 1-35]
D
  • DEA-Additive model The comparative analysis of food Companies Bankruptcy by DEA-Additive and DEA-DA [Volume 11, Issue 43, 2014, Pages 153-184]
  • DEA-Discriminant Analysis model The comparative analysis of food Companies Bankruptcy by DEA-Additive and DEA-DA [Volume 11, Issue 43, 2014, Pages 153-184]
  • Dividend Policies Life cycle Theory Test in the Dividend Policies of Companies in Tehran Stock Exchange [Volume 11, Issue 41, 2014, Pages 59-81]
E
  • Earnings Conservatism Investigation of the Relationship between Conservatism and Financial Efficiency of Firms in Tehran Stock Exchange by Supper Data Envelopment Analysis M. [Volume 11, Issue 44, 2014, Pages 71-95]
  • Earnings forecast error Earnings forecast error, related-party transactions, and independent board members [Volume 11, Issue 43, 2014, Pages 131-151]
  • Earnings management Earnings Management and the Effect of Earnings Quality on Future Profitability of the Tehran Stock Exchange Bankrupt Firms [Volume 11, Issue 41, 2014, Pages 37-58]
  • Earnings quality Earnings Management and the Effect of Earnings Quality on Future Profitability of the Tehran Stock Exchange Bankrupt Firms [Volume 11, Issue 41, 2014, Pages 37-58]
  • Earnings quality The Relationship between Audit Rotation and Conservative Earnings Reporting in Companies Listed in TSE [Volume 11, Issue 41, 2014, Pages 157-173]
F
  • Financial Efficiency Scores Investigation of the Relationship between Conservatism and Financial Efficiency of Firms in Tehran Stock Exchange by Supper Data Envelopment Analysis M. [Volume 11, Issue 44, 2014, Pages 71-95]
  • Financial Performance The Impact of Intellectual Capital on Financial Performance of Companies Listed in TSE [Volume 11, Issue 41, 2014, Pages 83-103]
G
  • Growth Opportunities Company Characteristics and Capital Structure [Volume 11, Issue 43, 2014, Pages 111-133]
  • Growth Opportunities Life cycle Theory Test in the Dividend Policies of Companies in Tehran Stock Exchange [Volume 11, Issue 41, 2014, Pages 59-81]
H
  • Human Capital The Impact of Intellectual Capital on Financial Performance of Companies Listed in TSE [Volume 11, Issue 41, 2014, Pages 83-103]
I
  • Information Asymmetry Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014, Pages 97-116]
  • Information Asymmetry Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014]
  • Information Asymmetry Examining relationship between Information asymmetry and mispricing of accruals [Volume 11, Issue 44, 2014]
  • Intangible Assets The Intangible Assets in Listed Companies in Tehran Stock Exchange and Their Impact on the Value Relevance [Volume 11, Issue 43, 2014, Pages 1-23]
  • Investment efficiency Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014, Pages 97-116]
  • Investment efficiency The effect of financial reporting quality and debt maturity on investment efficiency [Volume 11, Issue 44, 2014, Pages 117-143]
  • Investment efficiency Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014]
K
  • Keywords: Value relevance of earnings The comparison of the value relevance of operating cash flows, current accruals, and non-current accruals with the value relevance of total amount of operating income؛ Evidence from Tehran Stock [Volume 11, Issue 44, 2014, Pages 1-35]
  • KZ index The Relationship between Cash Flow Sensitivity of Investment with Level of Capital Expenditure M [Volume 11, Issue 41, 2014, Pages 105-129]
M
  • Mishkin test Examining relationship between Information asymmetry and mispricing of accruals [Volume 11, Issue 44, 2014]
N
  • Noncurrent accruals The comparison of the value relevance of operating cash flows, current accruals, and non-current accruals with the value relevance of total amount of operating income؛ Evidence from Tehran Stock [Volume 11, Issue 44, 2014, Pages 1-35]
T
  • Tangible Assets Company Characteristics and Capital Structure [Volume 11, Issue 43, 2014, Pages 111-133]
  • Timeliness The Relation between Changes in Audit Opinion and Financial Reporting Delay [Volume 11, Issue 41, 2014, Pages 131-156]
U
  • Ultimate ownership Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014, Pages 97-116]
  • Ultimate ownership Investigation the association between conservatism and investment efficiency with respect to firm’s financing status and ultimate ownership in Tehran Stock Exchange Market [Volume 11, Issue 44, 2014]
V
  • Value Relevance The Intangible Assets in Listed Companies in Tehran Stock Exchange and Their Impact on the Value Relevance [Volume 11, Issue 43, 2014, Pages 1-23]
login