Empirical Studies in Financial Accounting

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Keyword Index
A
  • Abnormal Return The Effect of Financial Leverage on Earnings Response Coefficient [Volume 5, Issue 17, 2007, Pages 1-25]
  • Accountability The Role of Accountability in Auditors Judgment Quality [Volume 5, Issue 18, 2007, Pages 105-122]
  • Accounts receivable/total assets ratio The Effect of Variables on Qualified Audit Report [Volume 5, Issue 18, 2007, Pages 123-146]
  • Annual Stock Return A Survey on the Relationship between Market Value Added and Performance Measures in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 129-157]
  • Auditing The Effect of Non Audit Services & Auditor Economical Dependence to A client on Auditor Independence [Volume 5, Issue 19, 2007, Pages 51-72]
  • Auditing risk model Auditor's Assessment of Inherent and Control Risk [Volume 5, Issue 18, 2007, Pages 81-104]
  • Audit Opinion Factors Associated with Auditor Changes in Iranian Corporations [Volume 5, Issue 20, 2007, Pages 89-105]
  • Auditor business risk Effective Factors in Client Acceptance Decision in Audit Firms [Volume 5, Issue 19, 2007, Pages 93-114]
  • Auditor Change Factors Associated with Auditor Changes in Iranian Corporations [Volume 5, Issue 20, 2007, Pages 89-105]
  • Audit Quality Factors Associated with Auditor Changes in Iranian Corporations [Volume 5, Issue 20, 2007, Pages 89-105]
B
  • Bid-ask spread The Relationship between Information Asymmetry and Conservatism [Volume 5, Issue 20, 2007, Pages 37-59]
  • Book-to-Market ratio Relationship of Stock Returns with Firm Size, Book-to -Market Equity Ratio and Earning-to-Price Ratio in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 61-87]
  • Book-to-market value of portfolio Empirical Examination of the Explanatory Power of Stock Returns by Fama and French Model ill Tehran Stock Exchange [Volume 5, Issue 19, 2007, Pages 115-134]
C
  • Capital Asset pricing Model Relationship of Stock Returns with Firm Size, Book-to -Market Equity Ratio and Earning-to-Price Ratio in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 61-87]
  • Capital structure Survey the Relationship between Profitability Ratios and Capital Structure in Tehran Stock Exchange [Volume 5, Issue 18, 2007, Pages 59-80]
  • Cash dividend Investigating the Relation between Dividend with Economic Value Added and Return on Assets in the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2007, Pages 73-91]
  • Cash from Operating A Survey on the Relationship between Market Value Added and Performance Measures in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 129-157]
  • Client acceptance Effective Factors in Client Acceptance Decision in Audit Firms [Volume 5, Issue 19, 2007, Pages 93-114]
  • Client business risk Effective Factors in Client Acceptance Decision in Audit Firms [Volume 5, Issue 19, 2007, Pages 93-114]
  • Conservatism The Relationship between Information Asymmetry and Conservatism [Volume 5, Issue 20, 2007, Pages 37-59]
  • Conservative accounting The Effect of Accounting Conservatism to the Earning Quality and Stocks Return [Volume 5, Issue 18, 2007, Pages 1-24]
  • Control risk Auditor's Assessment of Inherent and Control Risk [Volume 5, Issue 18, 2007, Pages 81-104]
  • Corporate Governance The Effect of Corporate Governance on Decrease Earning Management [Volume 5, Issue 17, 2007, Pages 151-171]
  • Correlation Explaining the Effective Factors on Short Term Abnormal Rate of Return of New Companies' Stock: In Case of Tehran Stock Exchange [Volume 5, Issue 17, 2007, Pages 129-150]
  • CPAs Examination of the Function of the Enforcement 272 Claus of the Direct Taxes Law [Volume 5, Issue 17, 2007, Pages 105-128]
  • Cross-Section of stock Returns Relationship of Stock Returns with Firm Size, Book-to -Market Equity Ratio and Earning-to-Price Ratio in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 61-87]
D
  • Direct taxes law Examination of the Function of the Enforcement 272 Claus of the Direct Taxes Law [Volume 5, Issue 17, 2007, Pages 105-128]
  • Discretionary accruals Relationship between Disclosure Quality and Earnings Management [Volume 5, Issue 17, 2007, Pages 173-212]
E
  • Earning quality The Effect of Accounting Conservatism to the Earning Quality and Stocks Return [Volume 5, Issue 18, 2007, Pages 1-24]
  • Earnings management Relationship between Disclosure Quality and Earnings Management [Volume 5, Issue 17, 2007, Pages 173-212]
  • Earning-to-price ratio Relationship of Stock Returns with Firm Size, Book-to -Market Equity Ratio and Earning-to-Price Ratio in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 61-87]
  • Economic Value Added Investigating the Relation between Dividend with Economic Value Added and Return on Assets in the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2007, Pages 73-91]
  • Economic Value Added A Survey on the Relationship between Market Value Added and Performance Measures in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 129-157]
  • ERC The Effect of Financial Leverage on Earnings Response Coefficient [Volume 5, Issue 17, 2007, Pages 1-25]
F
  • Financial Leverage The Effect of Financial Leverage on Earnings Response Coefficient [Volume 5, Issue 17, 2007, Pages 1-25]
  • Financial Leverage Survey the Relationship between Profitability Ratios and Capital Structure in Tehran Stock Exchange [Volume 5, Issue 18, 2007, Pages 59-80]
  • Firm size The Effect of Variables on Qualified Audit Report [Volume 5, Issue 18, 2007, Pages 123-146]
  • Firm size Relationship of Stock Returns with Firm Size, Book-to -Market Equity Ratio and Earning-to-Price Ratio in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 61-87]
  • Firm size Factors Associated with Auditor Changes in Iranian Corporations [Volume 5, Issue 20, 2007, Pages 89-105]
  • Fiscal officers Examination of the Function of the Enforcement 272 Claus of the Direct Taxes Law [Volume 5, Issue 17, 2007, Pages 105-128]
I
  • Information Asymmetry The Relationship between Information Asymmetry and Conservatism [Volume 5, Issue 20, 2007, Pages 37-59]
  • Informed and uninformed investors The Relationship between Information Asymmetry and Conservatism [Volume 5, Issue 20, 2007, Pages 37-59]
  • Inherent risk Auditor's Assessment of Inherent and Control Risk [Volume 5, Issue 18, 2007, Pages 81-104]
  • Initial public offering Explaining the Effective Factors on Short Term Abnormal Rate of Return of New Companies' Stock: In Case of Tehran Stock Exchange [Volume 5, Issue 17, 2007, Pages 129-150]
J
  • Judgment The Role of Accountability in Auditors Judgment Quality [Volume 5, Issue 18, 2007, Pages 105-122]
M
  • Management assertion Auditor's Assessment of Inherent and Control Risk [Volume 5, Issue 18, 2007, Pages 81-104]
  • Mandatory disclosure Relationship between Disclosure Quality and Earnings Management [Volume 5, Issue 17, 2007, Pages 173-212]
  • Market Value Added A Survey on the Relationship between Market Value Added and Performance Measures in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 129-157]
  • Materiality The Role of Accountability in Auditors Judgment Quality [Volume 5, Issue 18, 2007, Pages 105-122]
N
  • Nondiscretionary accruals Relationship between Disclosure Quality and Earnings Management [Volume 5, Issue 17, 2007, Pages 173-212]
P
  • Panel data regression Survey the Relationship between Profitability Ratios and Capital Structure in Tehran Stock Exchange [Volume 5, Issue 18, 2007, Pages 59-80]
  • Performance measures Investigating the Relation between Dividend with Economic Value Added and Return on Assets in the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2007, Pages 73-91]
  • Profitability ratios Survey the Relationship between Profitability Ratios and Capital Structure in Tehran Stock Exchange [Volume 5, Issue 18, 2007, Pages 59-80]
R
  • Recognized tax Examination of the Function of the Enforcement 272 Claus of the Direct Taxes Law [Volume 5, Issue 17, 2007, Pages 105-128]
  • Return of operating Asset The Effect of Accounting Conservatism to the Earning Quality and Stocks Return [Volume 5, Issue 18, 2007, Pages 1-24]
  • Return of portfolio Empirical Examination of the Explanatory Power of Stock Returns by Fama and French Model ill Tehran Stock Exchange [Volume 5, Issue 19, 2007, Pages 115-134]
  • Return of stock The Effect of Accounting Conservatism to the Earning Quality and Stocks Return [Volume 5, Issue 18, 2007, Pages 1-24]
  • Return on assets Investigating the Relation between Dividend with Economic Value Added and Return on Assets in the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2007, Pages 73-91]
  • Return on assets A Survey on the Relationship between Market Value Added and Performance Measures in Tehran Stock Exchange [Volume 5, Issue 20, 2007, Pages 129-157]
S
  • Short term abnormal return Explaining the Effective Factors on Short Term Abnormal Rate of Return of New Companies' Stock: In Case of Tehran Stock Exchange [Volume 5, Issue 17, 2007, Pages 129-150]
  • Size of portfolio Empirical Examination of the Explanatory Power of Stock Returns by Fama and French Model ill Tehran Stock Exchange [Volume 5, Issue 19, 2007, Pages 115-134]
  • Systematic risk of portfolio Empirical Examination of the Explanatory Power of Stock Returns by Fama and French Model ill Tehran Stock Exchange [Volume 5, Issue 19, 2007, Pages 115-134]
T
  • Taxpayer Examination of the Function of the Enforcement 272 Claus of the Direct Taxes Law [Volume 5, Issue 17, 2007, Pages 105-128]
  • Total liabilities/ total assets ratio The Effect of Variables on Qualified Audit Report [Volume 5, Issue 18, 2007, Pages 123-146]
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