Empirical Studies in Financial Accounting

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Keyword Index
A
  • Accountants Modeling and Identifying Effective Factors Affecting the Intention of Reporting Financial Fraudulent by Accountant [Volume 13, Issue 49, 2016, Pages 1-28]
  • Accrual Earnings Management The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016, Pages 29-52]
  • Audit Committee The impacts of Audit Committee Quality on Achieving Internal Control over Financial Reporting [Volume 13, Issue 52, 2016, Pages 179-284]
  • Audit Quality Audit Quality and Overvalued Equity [Volume 13, Issue 52, 2016, Pages 111-140]
  • Audit Quality Investors rely on independent audit quality, and influences the quality of financial reporting and disclosure of financial statements [Volume 13, Issue 51, 2016]
B
  • Bank credits. ∗ the Effect of Macroeconomic Variables on Management Financing Decision [Volume 13, Issue 51, 2016, Pages 87-120]
  • Board structure Investigating the Relationship between Corporate Risk Taking and Financial Performance with Emphasis on Corporate Governance [Volume 13, Issue 49, 2016, Pages 141-170]
  • Business risk The impact of monopoly or industry competition on pricing of external audit services [Volume 13, Issue 52, 2016]
C
  • Capital structure The Impact of Moral Hazard on Capital Structure [Volume 13, Issue 49, 2016, Pages 171-189]
  • Cash Flow Statement Corporate Life Cycle and Cost of Equity Capital [Volume 13, Issue 52, 2016, Pages 37-60]
  • Cash Flow Statement Corporate Life Cycle and Cost of Equity Capita [Volume 13, Issue 52, 2016, Pages 61-82]
  • Cash Flow Statement Corporate life cycle and cost of equity capital [Volume 13, Issue 52, 2016]
  • Company Value Effect of Corporate Governance Mechanisms on the Companies' Performance of Initial Public Offering in Tehran Stock Exchange [Volume 13, Issue 50, 2016, Pages 9-32]
  • Comparability The Relationship between Financial Statements Comparability with Stock Price in Formativeness about Future Earnings [Volume 13, Issue 49, 2016, Pages 83-110]
  • Conditional Conservatism Investigation of Important Factors on Risk of Financial Bankruptcy [Volume 13, Issue 51, 2016, Pages 35-54]
  • Conditional Conservatism Investigation of Important Factors on Risk of Financial Bankruptcy, Conditional Conservatism beside or vis-à-vis Accounting-based Earnings Attributes [Volume 13, Issue 51, 2016]
  • Conditional Conservatism  Investigation of Important Factors on Risk of Financial Bankruptcy [Volume 13, Issue 51, 2016, Pages 9-34]
  • Contingency theory of Anderson and Lenan (CT) Investigating the relation between privatization, use of management accounting tools and the performance of financial companies accepted on Tehran’s stock market [Volume 13, Issue 51, 2016]
  • Corporate Governance The Relationship between Corporate Governance and its Dimensions and investment Efficiency on the Firms Accepted in Tehran stock Exchange [Volume 13, Issue 52, 2016, Pages 9-36]
  • Corporate Governance Relationship between Corporate Governance Dimensions and Investment Efficiency [Volume 13, Issue 52, 2016]
  • Corporate Life Cycle Corporate Life Cycle and Cost of Equity Capital [Volume 13, Issue 52, 2016, Pages 37-60]
  • Corporate Life Cycle Corporate Life Cycle and Cost of Equity Capita [Volume 13, Issue 52, 2016, Pages 61-82]
  • Corporate Life Cycle Corporate life cycle and cost of equity capital [Volume 13, Issue 52, 2016]
  • Corporate risk taking Investigating the Relationship between Corporate Risk Taking and Financial Performance with Emphasis on Corporate Governance [Volume 13, Issue 49, 2016, Pages 141-170]
  • Cost of Equity Corporate Life Cycle and Cost of Equity Capital [Volume 13, Issue 52, 2016, Pages 37-60]
  • Cost of Equity Corporate Life Cycle and Cost of Equity Capita [Volume 13, Issue 52, 2016, Pages 61-82]
  • Cost of Equity Corporate life cycle and cost of equity capital [Volume 13, Issue 52, 2016]
D
  • Determination of Audit Committee Effect of Corporate Governance Mechanisms on the Companies' Performance of Initial Public Offering in Tehran Stock Exchange [Volume 13, Issue 50, 2016, Pages 9-32]
  • Dimensions of Corporate Governance The Relationship between Corporate Governance and its Dimensions and investment Efficiency on the Firms Accepted in Tehran stock Exchange [Volume 13, Issue 52, 2016, Pages 9-36]
  • Dimensions of Corporate Governance Relationship between Corporate Governance Dimensions and Investment Efficiency [Volume 13, Issue 52, 2016]
  • Disclosure Quality Investors Rely on Independent Audit Quality, and Influences the Quality of Financial Reporting and Disclosure of Financial Statements [Volume 13, Issue 51, 2016, Pages 145-160]
  • Disclosure Quality Investors rely on independent audit quality, and influences the quality of financial reporting and disclosure of financial statements [Volume 13, Issue 51, 2016]
  • Discretionary accruals the Effect of Free Cash Flow Agency Problem on Stock Returns Synchronicity and Financial Reporting Quality [Volume 13, Issue 51, 2016, Pages 121-144]
  • Discretionary accruals The Examining the Effect of Firm Growth on the Relationship between Discretionary Accruals with Stock Return [Volume 13, Issue 52, 2016, Pages 83-118]
E
  • Earning per share Survey on Relationship between Intellectual Capital and Variables Influencing on Investors Decision of the Companies Listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016, Pages 53-81]
  • Earning per share Survey on relationship between intellectual capital and Variables influencing on investors decision of the companies listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016]
  • Earnings management The Effect of Earnings Management on the Performance of Accounting Earnings-Based on Valuation Models [Volume 13, Issue 50, 2016, Pages 185-203]
  • Earnings management The Effect of Earnings Management on the Performance of Accounting Earnings-Based Valuation Models [Volume 13, Issue 50, 2016]
  • Earnings Qualitative Attributes Investigation of Important Factors on Risk of Financial Bankruptcy [Volume 13, Issue 51, 2016, Pages 9-34]
  • Earnings Qualitative Attributes Investigation of Important Factors on Risk of Financial Bankruptcy [Volume 13, Issue 51, 2016, Pages 35-54]
  • Earnings Qualitative Attributes Investigation of Important Factors on Risk of Financial Bankruptcy, Conditional Conservatism beside or vis-à-vis Accounting-based Earnings Attributes [Volume 13, Issue 51, 2016]
  • Economic growth rate the Effect of Macroeconomic Variables on Management Financing Decision [Volume 13, Issue 51, 2016, Pages 87-120]
  • Efficiency Market Hypothesis Investigating the Causing Relation Earning and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016, Pages 157-184]
  • Efficiency Market Hypothesis Investigating Causing Relation earning per share and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016]
  • Event Study. ∗ Modeling of Minimizing Uncertainty Based on Accounting Data Quality Proxies [Volume 13, Issue 50, 2016, Pages 89-136]
  • Exchange Rate the Effect of Macroeconomic Variables on Management Financing Decision [Volume 13, Issue 51, 2016, Pages 87-120]
F
  • Financial Performance Investigating the Relationship between Corporate Risk Taking and Financial Performance with Emphasis on Corporate Governance [Volume 13, Issue 49, 2016, Pages 141-170]
  • Financial Performance Investigating the relation between privatization, use of management accounting tools and the performance of financial companies accepted on Tehran’s stock market [Volume 13, Issue 51, 2016]
  • Firm’s specific earning The Relationship between Financial Statements Comparability with Stock Price in Formativeness about Future Earnings [Volume 13, Issue 49, 2016, Pages 83-110]
  • Fraud The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016, Pages 29-52]
  • Free Cash Flow Product Market Competition, Free Cash Flow, Over Investment and Low Investment [Volume 13, Issue 50, 2016, Pages 137-156]
  • Free Cash Flow Agency Problem the Effect of Free Cash Flow Agency Problem on Stock Returns Synchronicity and Financial Reporting Quality [Volume 13, Issue 51, 2016, Pages 121-144]
  • Fundamentals Investigating the Causing Relation Earning and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016, Pages 157-184]
  • Fundamentals Investigating Causing Relation earning per share and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016]
  • Future earnings response coefficient The Relationship between Financial Statements Comparability with Stock Price in Formativeness about Future Earnings [Volume 13, Issue 49, 2016, Pages 83-110]
  • Fuzzy Decision Tree Modeling of Minimizing Uncertainty Based on Accounting Data Quality Proxies [Volume 13, Issue 50, 2016, Pages 89-136]
H
  • Highly Valued Equity Audit Quality and Overvalued Equity [Volume 13, Issue 52, 2016, Pages 111-140]
  • Human Capital The Investigation the Interactive Effect of Intellectual Capital and Investment Efficiency on Firm Value in Tehran Stock Exchange [Volume 13, Issue 51, 2016, Pages 161-184]
  • Human Capital The Investigation the interactive effect of intellectual capital and investment efficiency on firm value in Tehran stock exchange [Volume 13, Issue 51, 2016]
I
  • Incremental information content Comparing Incremental Information Content of Value Based and Common Accounting Performance Measures in Explaining Stock Market Return [Volume 13, Issue 49, 2016, Pages 111-139]
  • Independent Audit Investors Rely on Independent Audit Quality, and Influences the Quality of Financial Reporting and Disclosure of Financial Statements [Volume 13, Issue 51, 2016, Pages 145-160]
  • Independent Audit Investors rely on independent audit quality, and influences the quality of financial reporting and disclosure of financial statements [Volume 13, Issue 51, 2016]
  • Inflation rate the Effect of Macroeconomic Variables on Management Financing Decision [Volume 13, Issue 51, 2016, Pages 87-120]
  • Information Asymmetry The Impact of Moral Hazard on Capital Structure [Volume 13, Issue 49, 2016, Pages 171-189]
  • Information Asymmetry The impacts of Audit Committee Quality on Achieving Internal Control over Financial Reporting [Volume 13, Issue 52, 2016, Pages 179-284]
  • Inside director The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016, Pages 29-52]
  • Institutional ownership Investigating the Relationship between Corporate Risk Taking and Financial Performance with Emphasis on Corporate Governance [Volume 13, Issue 49, 2016, Pages 141-170]
  • Interest rate the Effect of Macroeconomic Variables on Management Financing Decision [Volume 13, Issue 51, 2016, Pages 87-120]
  • Internal Controls The impacts of Audit Committee Quality on Achieving Internal Control over Financial Reporting [Volume 13, Issue 52, 2016, Pages 179-284]
  • Internal whistle-blowing Modeling and Identifying Effective Factors Affecting the Intention of Reporting Financial Fraudulent by Accountant [Volume 13, Issue 49, 2016, Pages 1-28]
  • Intrinsic bubble Investigating the Causing Relation Earning and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016, Pages 157-184]
  • Intrinsic bubble Investigating Causing Relation earning per share and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016]
  • Investment efficiency Managerial Talent, Investment Efficiency and Stock Price Crash Risk [Volume 13, Issue 50, 2016, Pages 33-64]
  • Investment efficiency The Investigation the Interactive Effect of Intellectual Capital and Investment Efficiency on Firm Value in Tehran Stock Exchange [Volume 13, Issue 51, 2016, Pages 161-184]
  • Investment efficiency The Investigation the interactive effect of intellectual capital and investment efficiency on firm value in Tehran stock exchange [Volume 13, Issue 51, 2016]
  • Investment efficiency Managerial talent, Investment efficiency and Stock price crash risk [Volume 13, Issue 50, 2016]
  • Investment efficiency Relationship between Corporate Governance Dimensions and Investment Efficiency [Volume 13, Issue 52, 2016]
K
  • Keywords: Accounting Quality Modeling of Minimizing Uncertainty Based on Accounting Data Quality Proxies [Volume 13, Issue 50, 2016, Pages 89-136]
  • Keywords: Audit Quality Investors Rely on Independent Audit Quality, and Influences the Quality of Financial Reporting and Disclosure of Financial Statements [Volume 13, Issue 51, 2016, Pages 145-160]
  • Keywords: Financial performance Investigating the Relation between Privatization, Use of Management Accounting Tools (MAT) and the Performance of Financial Companies Accepted on (TSM) Tehran’s Stock Market [Volume 13, Issue 51, 2016, Pages 55-86]
  • Keywords: Free Cash Flow the Effect of Free Cash Flow Agency Problem on Stock Returns Synchronicity and Financial Reporting Quality [Volume 13, Issue 51, 2016, Pages 121-144]
  • Keywords: Initial Public Offering Effect of Corporate Governance Mechanisms on the Companies' Performance of Initial Public Offering in Tehran Stock Exchange [Volume 13, Issue 50, 2016, Pages 9-32]
  • Keywords: Intellectual capital The Investigation the Interactive Effect of Intellectual Capital and Investment Efficiency on Firm Value in Tehran Stock Exchange [Volume 13, Issue 51, 2016, Pages 161-184]
  • Keywords: Investment Efficiency The Relationship between Corporate Governance and its Dimensions and investment Efficiency on the Firms Accepted in Tehran stock Exchange [Volume 13, Issue 52, 2016, Pages 9-36]
  • Keywords: Management Earnings Forecast Macroeconomic Variables Fluctuations and Management Earnings Forecast [Volume 13, Issue 50, 2016, Pages 65-88]
  • Keywords: Product Market Competitions Product Market Competition, Free Cash Flow, Over Investment and Low Investment [Volume 13, Issue 50, 2016, Pages 137-156]
  • Keywords: Residual income model The Effect of Earnings Management on the Performance of Accounting Earnings-Based on Valuation Models [Volume 13, Issue 50, 2016, Pages 185-203]
  • Keywords: Risk of Bankruptcy Investigation of Important Factors on Risk of Financial Bankruptcy [Volume 13, Issue 51, 2016, Pages 9-34]
  • Keywords: Risk of Bankruptcy Investigation of Important Factors on Risk of Financial Bankruptcy [Volume 13, Issue 51, 2016, Pages 35-54]
L
  • Low Investment Product Market Competition, Free Cash Flow, Over Investment and Low Investment [Volume 13, Issue 50, 2016, Pages 137-156]
M
  • Macroeconomic factors Macroeconomic Variables Fluctuations and Management Earnings Forecast [Volume 13, Issue 50, 2016, Pages 65-88]
  • Macroeconomic factors the Effect of Macroeconomic Variables on Management Financing Decision [Volume 13, Issue 51, 2016, Pages 87-120]
  • Management accounting tools Investigating the Relation between Privatization, Use of Management Accounting Tools (MAT) and the Performance of Financial Companies Accepted on (TSM) Tehran’s Stock Market [Volume 13, Issue 51, 2016, Pages 55-86]
  • Management accounting tools Investigating the relation between privatization, use of management accounting tools and the performance of financial companies accepted on Tehran’s stock market [Volume 13, Issue 51, 2016]
  • Management Forecasting Macroeconomic Variables Fluctuations and Management Earnings Forecast [Volume 13, Issue 50, 2016, Pages 65-88]
  • Managements financing decision the Effect of Macroeconomic Variables on Management Financing Decision [Volume 13, Issue 51, 2016, Pages 87-120]
  • Managerial Talent Managerial Talent, Investment Efficiency and Stock Price Crash Risk [Volume 13, Issue 50, 2016, Pages 33-64]
  • Managerial Talent Managerial talent, Investment efficiency and Stock price crash risk [Volume 13, Issue 50, 2016]
  • Moral Hazard The Impact of Moral Hazard on Capital Structure [Volume 13, Issue 49, 2016, Pages 171-189]
  • Moral intensity Modeling and Identifying Effective Factors Affecting the Intention of Reporting Financial Fraudulent by Accountant [Volume 13, Issue 49, 2016, Pages 1-28]
O
  • Organizational justice Modeling and Identifying Effective Factors Affecting the Intention of Reporting Financial Fraudulent by Accountant [Volume 13, Issue 49, 2016, Pages 1-28]
  • Over_ Investment Product Market Competition, Free Cash Flow, Over Investment and Low Investment [Volume 13, Issue 50, 2016, Pages 137-156]
P
  • Price in formativeness The Relationship between Financial Statements Comparability with Stock Price in Formativeness about Future Earnings [Volume 13, Issue 49, 2016, Pages 83-110]
  • Price to earnings ratio Survey on Relationship between Intellectual Capital and Variables Influencing on Investors Decision of the Companies Listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016, Pages 53-81]
  • Price to earnings ratio Survey on relationship between intellectual capital and Variables influencing on investors decision of the companies listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016]
  • Proactive personality trait Modeling and Identifying Effective Factors Affecting the Intention of Reporting Financial Fraudulent by Accountant [Volume 13, Issue 49, 2016, Pages 1-28]
  • Proxies Modeling of Minimizing Uncertainty Based on Accounting Data Quality Proxies [Volume 13, Issue 50, 2016, Pages 89-136]
R
  • Rational Expectations Investigating the Causing Relation Earning and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016, Pages 157-184]
  • Rational Expectations Investigating Causing Relation earning per share and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016]
  • Real activities manipulation. ∗ The Effect of Earnings Management on the Performance of Accounting Earnings-Based on Valuation Models [Volume 13, Issue 50, 2016, Pages 185-203]
  • Real Earnings Management The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016, Pages 29-52]
  • Residual income model The Effect of Earnings Management on the Performance of Accounting Earnings-Based Valuation Models [Volume 13, Issue 50, 2016]
  • Risk Of Bankruptcy Investigation of Important Factors on Risk of Financial Bankruptcy, Conditional Conservatism beside or vis-à-vis Accounting-based Earnings Attributes [Volume 13, Issue 51, 2016]
S
  • Size of Managing Board Effect of Corporate Governance Mechanisms on the Companies' Performance of Initial Public Offering in Tehran Stock Exchange [Volume 13, Issue 50, 2016, Pages 9-32]
  • Stages of development of management accounting Investigating the Relation between Privatization, Use of Management Accounting Tools (MAT) and the Performance of Financial Companies Accepted on (TSM) Tehran’s Stock Market [Volume 13, Issue 51, 2016, Pages 55-86]
  • Stages of development of management accounting Investigating the relation between privatization, use of management accounting tools and the performance of financial companies accepted on Tehran’s stock market [Volume 13, Issue 51, 2016]
  • Stock price crash risk Managerial Talent, Investment Efficiency and Stock Price Crash Risk [Volume 13, Issue 50, 2016, Pages 33-64]
  • Stock price crash risk Managerial talent, Investment efficiency and Stock price crash risk [Volume 13, Issue 50, 2016]
  • Stock Returns Synchronicity the Effect of Free Cash Flow Agency Problem on Stock Returns Synchronicity and Financial Reporting Quality [Volume 13, Issue 51, 2016, Pages 121-144]
  • Structural Equation Model The Impact of Moral Hazard on Capital Structure [Volume 13, Issue 49, 2016, Pages 171-189]
  • Systematic risk Survey on Relationship between Intellectual Capital and Variables Influencing on Investors Decision of the Companies Listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016, Pages 53-81]
  • Systematic risk Survey on relationship between intellectual capital and Variables influencing on investors decision of the companies listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016]
T
  • Tehran Stock Exchange Investors rely on independent audit quality, and influences the quality of financial reporting and disclosure of financial statements [Volume 13, Issue 51, 2016]
  • Tehran Stock Exchange.  Investors Rely on Independent Audit Quality, and Influences the Quality of Financial Reporting and Disclosure of Financial Statements [Volume 13, Issue 51, 2016, Pages 145-160]
  • Timelines The impacts of Audit Committee Quality on Achieving Internal Control over Financial Reporting [Volume 13, Issue 52, 2016, Pages 179-284]
  • Traditional accounting variables Comparing Incremental Information Content of Value Based and Common Accounting Performance Measures in Explaining Stock Market Return [Volume 13, Issue 49, 2016, Pages 111-139]
  • Type of auditor The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange [Volume 13, Issue 49, 2016, Pages 29-52]
U
  • Uncertainty Modeling of Minimizing Uncertainty Based on Accounting Data Quality Proxies [Volume 13, Issue 50, 2016, Pages 89-136]
V
  • Value based accounting variables Comparing Incremental Information Content of Value Based and Common Accounting Performance Measures in Explaining Stock Market Return [Volume 13, Issue 49, 2016, Pages 111-139]
  • Vector Auto Regressive (VAR) Investigating the Causing Relation Earning and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016, Pages 157-184]
  • Vector Auto Regressive (VAR) Investigating Causing Relation earning per share and Future Return to Existing Rational Intrinsic Bubble of Listed Companies in Tehran Stock Exchange [Volume 13, Issue 50, 2016]
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