Empirical Studies in Financial Accounting

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Keyword Index
A
  • Abnormal Return Investigation of the type and Information Content of Accounting Adjustments of Firms Listed in the Tehran Stock Exchange [Volume 12, Issue 45, 2015, Pages 39-58]
  • Abnormal stock returns The Impact of Stock Overvaluation on Stock’s Abnormal Returns and their Volatility over Time [Volume 12, Issue 48, 2015, Pages 29-51]
  • Abnormal stock returns The Impact of Stock Overvealuation on Abnormal Stock Returns and their Volatility over Time [Volume 12, Issue 48, 2015]
  • Abnormal stock returns Volatility The Impact of Stock Overvaluation on Stock’s Abnormal Returns and their Volatility over Time [Volume 12, Issue 48, 2015, Pages 29-51]
  • Accounting adjustment Investigation of the type and Information Content of Accounting Adjustments of Firms Listed in the Tehran Stock Exchange [Volume 12, Issue 45, 2015, Pages 39-58]
  • Accounting Conservatism The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items [Volume 12, Issue 48, 2015, Pages 123-144]
  • Accounting Conservatism The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items [Volume 12, Issue 48, 2015]
  • Accounting Restatements Corporate Governance and Accounting Restatements [Volume 12, Issue 46, 2015, Pages 87-110]
  • Agancy costs A study of the effects of Related Parties Transactions on the Agency costs [Volume 12, Issue 45, 2015, Pages 115-134]
  • Artificial Neural Network Predicting the Industry Index Volatility of Companies Listed in Tehran Stock Exchange, Emphasizing on Corporate Financial Variables Using Support Vector Machine [Volume 12, Issue 46, 2015]
  • Artificial Neural Network ∗ Predicting the Industry Index Volatility of Companies Listed in Tehran Stock Exchange, Emphasizing on Corporate Financial Variables Using Support Vector Machine [Volume 12, Issue 46, 2015, Pages 111-129]
  • Asset Pricing Idiosyncratic risk Pricing: Evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 23-46]
  • Asset Pricing Idiosyncratic risk Pricing : Evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 23-47]
  • Asymmetric CVP Model Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model [Volume 12, Issue 48, 2015, Pages 145-164]
  • Asymmetric Expense behavior Relationship Between Lag of Sales Changes with Asymmetric Expense Behavior and the Moderating Effect of Management Attitude [Volume 12, Issue 48, 2015, Pages 105-122]
  • Asymmetric Expense behaviour Relationship Between Lag of sales changes with Asymmetric Expense Behaviour and the Moderating Effect of management Atitude [Volume 12, Issue 48, 2015]
  • Audit Committee An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management [Volume 12, Issue 46, 2015, Pages 130-154]
  • Audit Committee Financial Expertise An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management [Volume 12, Issue 46, 2015, Pages 130-154]
  • Audit Committee Independent An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management [Volume 12, Issue 46, 2015, Pages 130-154]
  • Audit Committee Size An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management [Volume 12, Issue 46, 2015, Pages 130-154]
  • Audit Quality Corporate Governance and Accounting Restatements [Volume 12, Issue 46, 2015, Pages 87-110]
  • Audit Quality The Impact of Highly Valued Equity on the Relation between Audit Quality and Discretionary Accruals [Volume 12, Issue 45, 2015, Pages 31-80]
  • Audit Quality The Impact of Highly Valued Equity on the Relation between Audit Quality and Discretionary Accruals [Volume 12, Issue 45, 2015]
  • Audit Report Lag The relationship between Disclosure Quality and Audit Report Lag [Volume 12, Issue 45, 2015, Pages 59-80]
  • Audit Report Lag The relationship between Disclosure Quality and Audit Report Lag [Volume 12, Issue 45, 2015]
B
  • Balance Sheet The Usefulness of Balance Sheet and Income Statement Information Considered in Compare with Income Statement to Explain Stock Returns [Volume 12, Issue 46, 2015, Pages 9-26]
  • Balance Sheet The Usefulness of Balance Sheet and Income Statement Information Considered in Compare with Income Statement to Explain Stock Returns [Volume 12, Issue 46, 2015, Pages 27-62]
  • Behavioural finance Herding behaviour in mutual fund industry, evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 47-71]
C
  • Capital structure Financial flexibility and Capital Structure Decisions of companies listed in Tehran Stock Exchange (TSE) [Volume 12, Issue 46, 2015]
  • Conflict of interest theory A study of the effects of Related Parties Transactions on the Agency costs [Volume 12, Issue 45, 2015, Pages 115-134]
  • Conservatism The Relationship between Net Operating Assets and Accounting Conservatism [Volume 12, Issue 47, 2015, Pages 73-92]
  • Construction companies کیفیت سود، قیمت سهام، صنعت ساختمان، ضریب واکنش سود، جریان نقد عملیاتی. [Volume 12, Issue 47, 2015, Pages 93-112]
  • Corporate Financial Variables Predicting the Industry Index Volatility of Companies Listed in Tehran Stock Exchange, Emphasizing on Corporate Financial Variables Using Support Vector Machine [Volume 12, Issue 46, 2015, Pages 111-129]
  • Corporate Financial Variables Predicting the Industry Index Volatility of Companies Listed in Tehran Stock Exchange, Emphasizing on Corporate Financial Variables Using Support Vector Machine [Volume 12, Issue 46, 2015]
  • Corporate Governance Corporate Governance and Accounting Restatements [Volume 12, Issue 46, 2015, Pages 87-110]
  • Cost management Effect of Tools of Evolution Steps of Management Accounting on Operating Profit of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 46, 2015, Pages 63-86]
  • Cost management Effect of Tools of Evolution Steps of Management Accounting On Operating Profit of Companies Listed In Tehran Stock Exchange Exchanged: An Empirical Examination [Volume 12, Issue 46, 2015]
  • Cost stickiness Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model [Volume 12, Issue 48, 2015, Pages 145-164]
D
  • Disclosure Quality The relationship between Disclosure Quality and Audit Report Lag [Volume 12, Issue 45, 2015]
  • Discretionary accruals The Impact of Highly Valued Equity on the Relation between Audit Quality and Discretionary Accruals [Volume 12, Issue 45, 2015, Pages 31-80]
  • Discretionary accruals The Impact of Highly Valued Equity on the Relation between Audit Quality and Discretionary Accruals [Volume 12, Issue 45, 2015]
  • Dividend Policies Dividend Policy and Fraudulent Financial Reporting [Volume 12, Issue 45, 2015, Pages 97-114]
  • Dividend Policies Dividend Policy and Opportunistic Financial Reporting [Volume 12, Issue 45, 2015]
E
  • Earnings quality کیفیت سود، قیمت سهام، صنعت ساختمان، ضریب واکنش سود، جریان نقد عملیاتی. [Volume 12, Issue 47, 2015, Pages 93-112]
  • Earnings quality The Effect of Earnings Quality Measures on Excess Stock Return [Volume 12, Issue 48, 2015, Pages 1-28]
  • Earnings Response Coefficient The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items [Volume 12, Issue 48, 2015, Pages 123-144]
  • Earnings Response Coefficient The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items [Volume 12, Issue 48, 2015]
  • Earnings Response Coefficients کیفیت سود، قیمت سهام، صنعت ساختمان، ضریب واکنش سود، جریان نقد عملیاتی. [Volume 12, Issue 47, 2015, Pages 93-112]
  • Earnings Smoothing The Effect of Earnings Quality Measures on Excess Stock Return [Volume 12, Issue 48, 2015, Pages 1-28]
  • Efficient Transaction Theory A study of the effects of Related Parties Transactions on the Agency costs [Volume 12, Issue 45, 2015, Pages 115-134]
  • Evolution Steps of Management Accounting Effect of Tools of Evolution Steps of Management Accounting on Operating Profit of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 46, 2015, Pages 63-86]
  • Evolution Steps of Management Accounting Effect of Tools of Evolution Steps of Management Accounting On Operating Profit of Companies Listed In Tehran Stock Exchange Exchanged: An Empirical Examination [Volume 12, Issue 46, 2015]
  • Excess Return The Effect of Earnings Quality Measures on Excess Stock Return [Volume 12, Issue 48, 2015, Pages 1-28]
F
  • Financial flexibility Financial flexibility and Capital Structure Decisions of companies listed in Tehran Stock Exchange (TSE) [Volume 12, Issue 46, 2015]
  • Financial Restatement Dividend Policy and Fraudulent Financial Reporting [Volume 12, Issue 45, 2015, Pages 97-114]
  • Financial Restatement Dividend Policy and Opportunistic Financial Reporting [Volume 12, Issue 45, 2015]
  • Firm size Factors affecting the quality of corporate governance in listed companies in Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 93-112]
  • First-order effect Herding behaviour in mutual fund industry, evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 47-71]
  • Forecasting Error The relationship between Disclosure Quality and Audit Report Lag [Volume 12, Issue 45, 2015]
  • Fraudulent Financial Reporting Dividend Policy and Fraudulent Financial Reporting [Volume 12, Issue 45, 2015, Pages 97-114]
G
  • Growth Opportunities The Empirical Investigation of Relationship between Political Costs and Growth Opportunities: A Structural Equation Modeling Approach [Volume 12, Issue 47, 2015, Pages 141-157]
H
  • Herding behaviour Herding behaviour in mutual fund industry, evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 47-71]
  • Highly Valued Equity The Impact of Highly Valued Equity on the Relation between Audit Quality and Discretionary Accruals [Volume 12, Issue 45, 2015, Pages 31-80]
  • Highly Valued Equity The Impact of Highly Valued Equity on the Relation between Audit Quality and Discretionary Accruals [Volume 12, Issue 45, 2015]
I
  • Idiosyncratic Risk Idiosyncratic risk Pricing: Evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 23-46]
  • Idiosyncratic Risk Idiosyncratic risk Pricing : Evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 23-47]
  • Income Statement The Usefulness of Balance Sheet and Income Statement Information Considered in Compare with Income Statement to Explain Stock Returns [Volume 12, Issue 46, 2015, Pages 9-26]
  • Income Statement The Usefulness of Balance Sheet and Income Statement Information Considered in Compare with Income Statement to Explain Stock Returns [Volume 12, Issue 46, 2015, Pages 27-62]
  • Industry Index Volatility Predicting the Industry Index Volatility of Companies Listed in Tehran Stock Exchange, Emphasizing on Corporate Financial Variables Using Support Vector Machine [Volume 12, Issue 46, 2015, Pages 111-129]
  • Industry Index Volatility Predicting the Industry Index Volatility of Companies Listed in Tehran Stock Exchange, Emphasizing on Corporate Financial Variables Using Support Vector Machine [Volume 12, Issue 46, 2015]
  • Information Asymmetry Examining Relationship between Information Asymmetry and Mispricing of Accruals [Volume 12, Issue 48, 2015, Pages 77-104]
K
  • Keywords: prior sales changes Relationship Between Lag of Sales Changes with Asymmetric Expense Behavior and the Moderating Effect of Management Attitude [Volume 12, Issue 48, 2015, Pages 105-122]
L
  • LSV Herding behaviour in mutual fund industry, evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 47-71]
M
  • Management Accounting Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model [Volume 12, Issue 48, 2015, Pages 145-164]
  • Management Attitude Relationship Between Lag of Sales Changes with Asymmetric Expense Behavior and the Moderating Effect of Management Attitude [Volume 12, Issue 48, 2015, Pages 105-122]
  • Management Attitude Relationship Between Lag of sales changes with Asymmetric Expense Behaviour and the Moderating Effect of management Atitude [Volume 12, Issue 48, 2015]
  • Marginal value of cash Financial flexibility and Capital Structure Decisions of companies listed in Tehran Stock Exchange (TSE) [Volume 12, Issue 46, 2015]
  • Mishkin test Examining Relationship between Information Asymmetry and Mispricing of Accruals [Volume 12, Issue 48, 2015, Pages 77-104]
  • Mutual fund Herding behaviour in mutual fund industry, evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 47-71]
N
  • Net Operating Assets The Relationship between Net Operating Assets and Accounting Conservatism [Volume 12, Issue 47, 2015, Pages 73-92]
  • Net Working Capital Assets The Relationship between Net Operating Assets and Accounting Conservatism [Volume 12, Issue 47, 2015, Pages 73-92]
  • Nonrecurring Items The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items [Volume 12, Issue 48, 2015, Pages 123-144]
  • Nonrecurring Items The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items [Volume 12, Issue 48, 2015]
O
  • Operating Cash Flow کیفیت سود، قیمت سهام، صنعت ساختمان، ضریب واکنش سود، جریان نقد عملیاتی. [Volume 12, Issue 47, 2015, Pages 93-112]
  • Operating Profit Effect of Tools of Evolution Steps of Management Accounting on Operating Profit of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 46, 2015, Pages 63-86]
  • Operating Profit Effect of Tools of Evolution Steps of Management Accounting On Operating Profit of Companies Listed In Tehran Stock Exchange Exchanged: An Empirical Examination [Volume 12, Issue 46, 2015]
  • Opportunistic Financial Reporting Dividend Policy and Opportunistic Financial Reporting [Volume 12, Issue 45, 2015]
  • Optimal Leverage Financial flexibility and Capital Structure Decisions of companies listed in Tehran Stock Exchange (TSE) [Volume 12, Issue 46, 2015]
P
  • Political Costs Theory The Empirical Investigation of Relationship between Political Costs and Growth Opportunities: A Structural Equation Modeling Approach [Volume 12, Issue 47, 2015, Pages 141-157]
  • Political Patronage The Empirical Investigation of Relationship between Political Costs and Growth Opportunities: A Structural Equation Modeling Approach [Volume 12, Issue 47, 2015, Pages 141-157]
  • Prior Period Adjustment The relationship between Disclosure Quality and Audit Report Lag [Volume 12, Issue 45, 2015]
Q
  • Quality Ranking The relationship between Disclosure Quality and Audit Report Lag [Volume 12, Issue 45, 2015]
R
  • Real Earnings Management An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management [Volume 12, Issue 46, 2015, Pages 130-154]
  • Related Parties Transactions A study of the effects of Related Parties Transactions on the Agency costs [Volume 12, Issue 45, 2015, Pages 115-134]
S
  • Standard CVP Model Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model [Volume 12, Issue 48, 2015, Pages 145-164]
  • Stock overvaluation The Impact of Stock Overvaluation on Stock’s Abnormal Returns and their Volatility over Time [Volume 12, Issue 48, 2015, Pages 29-51]
  • Stock overvaluation The Impact of Stock Overvealuation on Abnormal Stock Returns and their Volatility over Time [Volume 12, Issue 48, 2015]
  • Stock Returns The Usefulness of Balance Sheet and Income Statement Information Considered in Compare with Income Statement to Explain Stock Returns [Volume 12, Issue 46, 2015, Pages 9-26]
  • Stock Returns The Usefulness of Balance Sheet and Income Statement Information Considered in Compare with Income Statement to Explain Stock Returns [Volume 12, Issue 46, 2015, Pages 27-62]
  • Support Vector Machine Predicting the Industry Index Volatility of Companies Listed in Tehran Stock Exchange, Emphasizing on Corporate Financial Variables Using Support Vector Machine [Volume 12, Issue 46, 2015, Pages 111-129]
  • Support Vector Machine Predicting the Industry Index Volatility of Companies Listed in Tehran Stock Exchange, Emphasizing on Corporate Financial Variables Using Support Vector Machine [Volume 12, Issue 46, 2015]
T
  • Tehran Stock Exchange The relationship between Disclosure Quality and Audit Report Lag [Volume 12, Issue 45, 2015, Pages 59-80]
  • Tehran Stock Exchange Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model [Volume 12, Issue 48, 2015, Pages 145-164]
  • Thin Trading Idiosyncratic risk Pricing: Evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 23-46]
  • Thin Trading Idiosyncratic risk Pricing : Evidence from Tehran Stock Exchange [Volume 12, Issue 47, 2015, Pages 23-47]
  • Tools of Management Accounting Effect of Tools of Evolution Steps of Management Accounting on Operating Profit of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 46, 2015, Pages 63-86]
  • Tools of Management Accounting Effect of Tools of Evolution Steps of Management Accounting On Operating Profit of Companies Listed In Tehran Stock Exchange Exchanged: An Empirical Examination [Volume 12, Issue 46, 2015]
V
  • Value Relevance The Effect of Earnings Quality Measures on Excess Stock Return [Volume 12, Issue 48, 2015, Pages 1-28]
  • Volatility abnormal stock returns The Impact of Stock Overvealuation on Abnormal Stock Returns and their Volatility over Time [Volume 12, Issue 48, 2015]
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