Empirical Studies in Financial Accounting

Editorial Boards

Submit Manuscript

Article Processing Charges

Contact Us

Keyword Index
A
  • Accounting measures Investigating the Relation between Tobin's Q Ratio and Earnings per Share (EPS) in Performance Evaluation of the Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2008, Pages 109-127]
  • Accruals The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals [Volume 6, Issue 23, 2008, Pages 1-18]
  • Arbitrage pricing theory The Application of Artificial Neural Networks in Prediction of TSE Dividend and Price Index (TEDPIX) [Volume 6, Issue 22, 2008, Pages 119-137]
  • Artificial neural networks The Application of Artificial Neural Networks in Prediction of TSE Dividend and Price Index (TEDPIX) [Volume 6, Issue 22, 2008, Pages 119-137]
B
  • Block holders Investigating the Effects of Ownership Concentration on Performance in the Firms Listed in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 107-122]
  • Board of director structure transparency Corporate Transparency in Iran and Its Influential Factors [Volume 6, Issue 21, 2008, Pages 31-60]
  • Bollinger Bands The Relation between Return of Bollinger Band with Relative Strength Index Indicators and stock Market Index [Volume 6, Issue 21, 2008, Pages 83-107]
  • Book-to-market value of equity ratio An Investigation of the Relationship between Market Return, Firm Size and Book-to-Market Value of Equity with Return of Equity in Tehran Stock Exchange [Volume 6, Issue 24, 2008, Pages 35-51]
  • Book Value The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals [Volume 6, Issue 23, 2008, Pages 1-18]
  • Buy-Hold strategy The Relation between Return of Bollinger Band with Relative Strength Index Indicators and stock Market Index [Volume 6, Issue 21, 2008, Pages 83-107]
C
  • Cash Conversion Cycle The effects of working capital management on the profitability of the firms listed in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 43-65]
  • Choice of an auditor Effective Factors on Voluntary Choice of an Auditor [Volume 6, Issue 22, 2008, Pages 23-45]
  • Confidence An Examination of the Factors that Influence an Auditor's Decision to Use a Decision Aid in Their Assessments of' Management Fraud [Volume 6, Issue 22, 2008, Pages 47-72]
  • Conformity pressure An Examination of the Factors that Influence an Auditor's Decision to Use a Decision Aid in Their Assessments of' Management Fraud [Volume 6, Issue 22, 2008, Pages 47-72]
  • Corporate Governance Corporate Governance: The Extent of Observance of Shareholder's Rights in Tehran Stock Exchange Listed Companies [Volume 6, Issue 22, 2008, Pages 1-21]
  • Corporate Governance The Relation between Corporate Governance and Firm Value in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 89-106]
  • Corporate Governance (mechanisms) Corporate Governance Mechanisms, Debt Ratio, Firm Size and Earnings Management [Volume 6, Issue 24, 2008, Pages 79-115]
  • Corporate transparency Corporate Transparency in Iran and Its Influential Factors [Volume 6, Issue 21, 2008, Pages 31-60]
  • Cost Behavior Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness [Volume 6, Issue 23, 2008, Pages 19-41]
  • Cost of capital Financial Reporting Quality, Information Risk and Cost of Capital [Volume 6, Issue 21, 2008, Pages 1-30]
  • Cost stickiness Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness [Volume 6, Issue 23, 2008, Pages 19-41]
  • Credit Risk A Model for Credit Analysis in Bank of Industry and Mine [Volume 6, Issue 21, 2008, Pages 61-82]
D
  • Decision Aid An Examination of the Factors that Influence an Auditor's Decision to Use a Decision Aid in Their Assessments of' Management Fraud [Volume 6, Issue 22, 2008, Pages 47-72]
  • Default A Model for Credit Analysis in Bank of Industry and Mine [Volume 6, Issue 21, 2008, Pages 61-82]
  • Discretionary accruals Financial Reporting Quality, Information Risk and Cost of Capital [Volume 6, Issue 21, 2008, Pages 1-30]
  • Discretionary accruals The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals [Volume 6, Issue 23, 2008, Pages 1-18]
  • Discretionary accruals Corporate Governance Mechanisms, Debt Ratio, Firm Size and Earnings Management [Volume 6, Issue 24, 2008, Pages 79-115]
  • Dividend signaling hypothesis Dividends Informativeness about Future Earnings [Volume 6, Issue 23, 2008, Pages 67-88]
E
  • Earning forecasting Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness [Volume 6, Issue 23, 2008, Pages 19-41]
  • Earning per share (EPS) Investigating the Relation between Tobin's Q Ratio and Earnings per Share (EPS) in Performance Evaluation of the Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2008, Pages 109-127]
  • Earnings The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals [Volume 6, Issue 23, 2008, Pages 1-18]
  • Earnings Management The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals [Volume 6, Issue 23, 2008, Pages 1-18]
F
  • Financial transparency and information disclosure Corporate Transparency in Iran and Its Influential Factors [Volume 6, Issue 21, 2008, Pages 31-60]
  • Firm performance Investigating the Effects of Ownership Concentration on Performance in the Firms Listed in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 107-122]
  • Firm size An Investigation of the Relationship between Market Return, Firm Size and Book-to-Market Value of Equity with Return of Equity in Tehran Stock Exchange [Volume 6, Issue 24, 2008, Pages 35-51]
  • Fraud An Examination of the Factors that Influence an Auditor's Decision to Use a Decision Aid in Their Assessments of' Management Fraud [Volume 6, Issue 22, 2008, Pages 47-72]
  • Fundamental Changes Corporate Governance: The Extent of Observance of Shareholder's Rights in Tehran Stock Exchange Listed Companies [Volume 6, Issue 22, 2008, Pages 1-21]
G
  • GARCH Class Models The Volatility Forecasting of Tehran& International Stock Exchanges [Volume 6, Issue 24, 2008, Pages 1-33]
  • GOP The Relationship between Return of Companies Listed in Tehran Stock Exchanges and Some Macro Economic Variables [Volume 6, Issue 22, 2008, Pages 97-117]
I
  • Information risk Financial Reporting Quality, Information Risk and Cost of Capital [Volume 6, Issue 21, 2008, Pages 1-30]
  • Institutional Investors Corporate Governance: The Extent of Observance of Shareholder's Rights in Tehran Stock Exchange Listed Companies [Volume 6, Issue 22, 2008, Pages 1-21]
  • Institutional Investors Investigating the Effects of Ownership Concentration on Performance in the Firms Listed in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 107-122]
  • Institutional stockholders The Relation between Corporate Governance and Firm Value in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 89-106]
  • Intangible value Examining the Relation between Advertising Expenditures and Firm's Intangible Value in the TSE Listed Companies [Volume 6, Issue 24, 2008, Pages 53-78]
  • Integrative measures Investigating the Relation between Tobin's Q Ratio and Earnings per Share (EPS) in Performance Evaluation of the Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2008, Pages 109-127]
  • Interest rate The Relationship between Return of Companies Listed in Tehran Stock Exchanges and Some Macro Economic Variables [Volume 6, Issue 22, 2008, Pages 97-117]
  • IPO The Performance of IPO in Iran: Empirical Test of Some Related Factors [Volume 6, Issue 22, 2008, Pages 73-96]
J
  • Judgment Appraisal Influencing Factors on Auditor's Judgment and Determining the Materiality Degree on Misstatement Detection of Financial Statements [Volume 6, Issue 24, 2008, Pages 117-146]
L
  • Leverage Examining the Relation between Advertising Expenditures and Firm's Intangible Value in the TSE Listed Companies [Volume 6, Issue 24, 2008, Pages 53-78]
  • Long-term Performance The Performance of IPO in Iran: Empirical Test of Some Related Factors [Volume 6, Issue 22, 2008, Pages 73-96]
M
  • Macro-economic variables The Relationship between Return of Companies Listed in Tehran Stock Exchanges and Some Macro Economic Variables [Volume 6, Issue 22, 2008, Pages 97-117]
  • Market return An Investigation of the Relationship between Market Return, Firm Size and Book-to-Market Value of Equity with Return of Equity in Tehran Stock Exchange [Volume 6, Issue 24, 2008, Pages 35-51]
  • Materiality Appraisal Influencing Factors on Auditor's Judgment and Determining the Materiality Degree on Misstatement Detection of Financial Statements [Volume 6, Issue 24, 2008, Pages 117-146]
  • Multiple Discriminant Analysis (MDA) A Model for Credit Analysis in Bank of Industry and Mine [Volume 6, Issue 21, 2008, Pages 61-82]
N
  • Naive Models The Volatility Forecasting of Tehran& International Stock Exchanges [Volume 6, Issue 24, 2008, Pages 1-33]
  • Non-discretionary accruals Financial Reporting Quality, Information Risk and Cost of Capital [Volume 6, Issue 21, 2008, Pages 1-30]
  • Non-­executive managers The Relation between Corporate Governance and Firm Value in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 89-106]
O
  • Oil price The Relationship between Return of Companies Listed in Tehran Stock Exchanges and Some Macro Economic Variables [Volume 6, Issue 22, 2008, Pages 97-117]
  • Out-of-Sample forecasting The Volatility Forecasting of Tehran& International Stock Exchanges [Volume 6, Issue 24, 2008, Pages 1-33]
  • Ownership concentration Investigating the Effects of Ownership Concentration on Performance in the Firms Listed in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 107-122]
  • Ownership Structure Corporate Governance: The Extent of Observance of Shareholder's Rights in Tehran Stock Exchange Listed Companies [Volume 6, Issue 22, 2008, Pages 1-21]
  • Ownership Structure The Performance of IPO in Iran: Empirical Test of Some Related Factors [Volume 6, Issue 22, 2008, Pages 73-96]
  • Ownership structure transparency Corporate Transparency in Iran and Its Influential Factors [Volume 6, Issue 21, 2008, Pages 31-60]
P
  • Perceived Usefulness An Examination of the Factors that Influence an Auditor's Decision to Use a Decision Aid in Their Assessments of' Management Fraud [Volume 6, Issue 22, 2008, Pages 47-72]
  • Performance The Performance of IPO in Iran: Empirical Test of Some Related Factors [Volume 6, Issue 22, 2008, Pages 73-96]
  • Prediction The Application of Artificial Neural Networks in Prediction of TSE Dividend and Price Index (TEDPIX) [Volume 6, Issue 22, 2008, Pages 119-137]
Q
  • Q Tobin Examining the Relation between Advertising Expenditures and Firm's Intangible Value in the TSE Listed Companies [Volume 6, Issue 24, 2008, Pages 53-78]
  • Qualitative factors Appraisal Influencing Factors on Auditor's Judgment and Determining the Materiality Degree on Misstatement Detection of Financial Statements [Volume 6, Issue 24, 2008, Pages 117-146]
  • Quality of auditing Effective Factors on Voluntary Choice of an Auditor [Volume 6, Issue 22, 2008, Pages 23-45]
  • Quantitative factors Appraisal Influencing Factors on Auditor's Judgment and Determining the Materiality Degree on Misstatement Detection of Financial Statements [Volume 6, Issue 24, 2008, Pages 117-146]
R
  • Relative Strength Index (RSI) The Relation between Return of Bollinger Band with Relative Strength Index Indicators and stock Market Index [Volume 6, Issue 21, 2008, Pages 83-107]
  • Return of equity An Investigation of the Relationship between Market Return, Firm Size and Book-to-Market Value of Equity with Return of Equity in Tehran Stock Exchange [Volume 6, Issue 24, 2008, Pages 35-51]
  • ROA A Model for Credit Analysis in Bank of Industry and Mine [Volume 6, Issue 21, 2008, Pages 61-82]
  • ROE A Model for Credit Analysis in Bank of Industry and Mine [Volume 6, Issue 21, 2008, Pages 61-82]
S
  • Short-term The Performance of IPO in Iran: Empirical Test of Some Related Factors [Volume 6, Issue 22, 2008, Pages 73-96]
  • Size Examining the Relation between Advertising Expenditures and Firm's Intangible Value in the TSE Listed Companies [Volume 6, Issue 24, 2008, Pages 53-78]
T
  • Technical analysis The Relation between Return of Bollinger Band with Relative Strength Index Indicators and stock Market Index [Volume 6, Issue 21, 2008, Pages 83-107]
  • Tehran Stock Exchange (TSE) An Investigation of the Relationship between Market Return, Firm Size and Book-to-Market Value of Equity with Return of Equity in Tehran Stock Exchange [Volume 6, Issue 24, 2008, Pages 35-51]
  • Tobin's Q ratio Investigating the Relation between Tobin's Q Ratio and Earnings per Share (EPS) in Performance Evaluation of the Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2008, Pages 109-127]
  • Transparency Corporate Transparency in Iran and Its Influential Factors [Volume 6, Issue 21, 2008, Pages 31-60]
  • Transparency Corporate Governance: The Extent of Observance of Shareholder's Rights in Tehran Stock Exchange Listed Companies [Volume 6, Issue 22, 2008, Pages 1-21]
V
  • Volatility The Volatility Forecasting of Tehran& International Stock Exchanges [Volume 6, Issue 24, 2008, Pages 1-33]
W
  • Working Capital The effects of working capital management on the profitability of the firms listed in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 43-65]
  • Working Capital Accruals Corporate Governance Mechanisms, Debt Ratio, Firm Size and Earnings Management [Volume 6, Issue 24, 2008, Pages 79-115]
  • Working Capital Management The effects of working capital management on the profitability of the firms listed in Tehran Stock Exchange [Volume 6, Issue 23, 2008, Pages 43-65]
login