Empirical Studies in Financial Accounting

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A B C D E F G H I J K L M N O P Q R S T U V W X Y Z ALL

A

  • Abnormal Return The Relationship of Diversification Strategy and Value of Cash Holding with Abnormal Returns in Tehran Stock Exchange listed companies [Volume 9, Issue 33, 2011, Pages 127-148]

  • Accounting The Barriers of Accounting Education Development in Iran [Volume 9, Issue 35, 2011, Pages 69-91]

  • Accounting Depreciation Relationship between Accounting Depreciation and Economic Depreciation and The Role of Conservative Reporting of Depreciation on Inside Information [Volume 9, Issue 33, 2011, Pages 59-80]

  • Accounting education The Barriers of Accounting Education Development in Iran [Volume 9, Issue 35, 2011, Pages 69-91]

  • Accrual Test of Functional Fixation Hypothesis; Case of Net Operating Assets (Bloated Balance Sheet) [Volume 9, Issue 34, 2011, Pages 55-75]

  • Accrual.  Assistant Professor of Finance At Shahid-Beheshti University  Income Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 23-47]

  • Accrual Quality  Assistant Professor of Accounting – Alzahra University  Accounting Restatements and Information Risk [Volume 9, Issue 34, 2011, Pages 33-54]

  • Accrual Reversal Test of Functional Fixation Hypothesis; Case of Net Operating Assets (Bloated Balance Sheet) [Volume 9, Issue 34, 2011, Pages 55-75]

  • Accruals Choosing an Appropriate Model for Predicting Earnings Based on Comparing the Relevant Models in the Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 137-157]

  • Accruals Consequence of Real Earnings Manipulation on Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 1-32]

  • Adequacy of Disclosure The Adequacy of Disclosure of Related Party Transactions S [Volume 9, Issue 33, 2011, Pages 39-57]

  • Analytic Hierarchy Proces (AHP) Determination of the Balanced Scorecard Measures and their Ranking Via Analytic Hierarchy Process for the Firms Listed In Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 1-21]

  • Artificial Neural Network Comparative Investigation of Capital Structure in High-Tech and Traditional Companies Using Artificial Neural Network and Multiple Regression Analysis [Volume 9, Issue 36, 2011, Pages 23-51]

  • Auditor Independence Study of Simultaneous Performance of Audit and Non-Audit Services on Auditor Independence from the Viewpoint of Academics and Stock Exchange Analysts [Volume 9, Issue 36, 2011, Pages 53-73]

  • Auditor Selection Accruals Quality and Auditor Selection [Volume 9, Issue 33, 2011, Pages 81-98]

  • Auditor tenure Information Asymmetry: Evidences about the Relationship between Auditor Tenure and Auditor Specialization [Volume 9, Issue 33, 2011, Pages 149-176]

  • Audit quality and information asymmetry Information Asymmetry: Evidences about the Relationship between Auditor Tenure and Auditor Specialization [Volume 9, Issue 33, 2011, Pages 149-176]

  • Audit Services Study of Simultaneous Performance of Audit and Non-Audit Services on Auditor Independence from the Viewpoint of Academics and Stock Exchange Analysts [Volume 9, Issue 36, 2011, Pages 53-73]

B

  • Book to Market Value Income Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 23-47]

C

  • Capital structure Comparative Investigation of Capital Structure in High-Tech and Traditional Companies Using Artificial Neural Network and Multiple Regression Analysis [Volume 9, Issue 36, 2011, Pages 23-51]

  • Cash Flow Test of Functional Fixation Hypothesis; Case of Net Operating Assets (Bloated Balance Sheet) [Volume 9, Issue 34, 2011, Pages 55-75]

  • Cash flows Relationship between Accounting Depreciation and Economic Depreciation and The Role of Conservative Reporting of Depreciation on Inside Information [Volume 9, Issue 33, 2011, Pages 59-80]

  • Circuit Breakers The Influence of Daily Price Limit Effects on Price Behavior of Stocks: A Contrarian Investment Strategy Approach [Volume 9, Issue 36, 2011, Pages 93-121]

  • Competition in Audit Market and Audit Firm Size Accruals Quality and Auditor Selection [Volume 9, Issue 33, 2011, Pages 81-98]

  • Conditional Accounting Conservatism The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity [Volume 9, Issue 35, 2011, Pages 49-67]

  • Conflict of Interests Study of Simultaneous Performance of Audit and Non-Audit Services on Auditor Independence from the Viewpoint of Academics and Stock Exchange Analysts [Volume 9, Issue 36, 2011, Pages 53-73]

  • Contextual Fundamental Analysis The Impact of Cost Efficiency on the relation between Sales, General and Administrative ratio (SG&A Ratio) and Future Performance [Volume 9, Issue 34, 2011, Pages 77-102]

  • Contrarian Investment strategy The Influence of Daily Price Limit Effects on Price Behavior of Stocks: A Contrarian Investment Strategy Approach [Volume 9, Issue 36, 2011, Pages 93-121]

  • Corporate Governance The Adequacy of Disclosure of Related Party Transactions S [Volume 9, Issue 33, 2011, Pages 39-57]

  • Corporate Governance The Relationship between Board Structure and Information Content of Accounting Earnings [Volume 9, Issue 33, 2011, Pages 99-125]

  • Cost of Equity Income Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 23-47]

  • Cost of Equity The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity [Volume 9, Issue 35, 2011, Pages 49-67]

  • Co-variability The Study of the Relation between Information Transparency and Stock Liquidity Uncertainty in TSE’s Listed Companies [Volume 9, Issue 36, 2011, Pages 123-148]

D

  • Data mining Examine the Effects of Financial and Non-Financial Variables on Tax Evasion Using of Data Mining Techniques: Automotive and Parts Manufacturing Industry [Volume 9, Issue 34, 2011, Pages 103-128]

  • Decision tree Examine the Effects of Financial and Non-Financial Variables on Tax Evasion Using of Data Mining Techniques: Automotive and Parts Manufacturing Industry [Volume 9, Issue 34, 2011, Pages 103-128]

  • Delayed Price Discovery The Influence of Daily Price Limit Effects on Price Behavior of Stocks: A Contrarian Investment Strategy Approach [Volume 9, Issue 36, 2011, Pages 93-121]

  • Dividend Free Cash Flow Hypothesis, Life-Cycle Theory and Their Relationship with Dividend Policy [Volume 9, Issue 36, 2011, Pages 75-92]

E

  • Earnings Choosing an Appropriate Model for Predicting Earnings Based on Comparing the Relevant Models in the Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 137-157]

  • Earnings Management Tthrough Real Activities Manipulation Consequence of Real Earnings Manipulation on Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 1-32]

  • Earnings Manipulation Consequence of Real Earnings Manipulation on Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 1-32]

  • Earnings quality Accounting Restatements and Information Risk [Volume 9, Issue 34, 2011, Pages 33-54]

  • Earnings quality The Association Between Dividend Paying Status And the Quality of Earnings [Volume 9, Issue 34, 2011, Pages 129-149]

  • Economic Depreciation Relationship between Accounting Depreciation and Economic Depreciation and The Role of Conservative Reporting of Depreciation on Inside Information [Volume 9, Issue 33, 2011, Pages 59-80]

F

  • Fama -French three-factor model Income Smoothing and Stock Return Based on Fama-French Three-Factor Model [Volume 9, Issue 35, 2011, Pages 93-106]

  • Financial Leverage Comparative Investigation of Capital Structure in High-Tech and Traditional Companies Using Artificial Neural Network and Multiple Regression Analysis [Volume 9, Issue 36, 2011, Pages 23-51]

  • Financial reporting The Relationship Between Firm Performance and Timing of Financial Reporting in the Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 151-172]

  • Financial Risk The Relationship Between Firm Performance and Timing of Financial Reporting in the Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 151-172]

  • Five Section Cash Flow Statement Comparison of Relative Informational Content of Three Section and Five Section Cash-flow Statement in Explaining Future Stock Return of Listed Companies in Tehran Securities and Exchange (TSE) [Volume 9, Issue 36, 2011, Pages 149-169]

  • Free Cash Flow Free Cash Flow Hypothesis, Life-Cycle Theory and Their Relationship with Dividend Policy [Volume 9, Issue 36, 2011, Pages 75-92]

  • Future Growth Opportunities Relationship between Accounting Depreciation and Economic Depreciation and The Role of Conservative Reporting of Depreciation on Inside Information [Volume 9, Issue 33, 2011, Pages 59-80]

  • Future Performance The Impact of Cost Efficiency on the relation between Sales, General and Administrative ratio (SG&A Ratio) and Future Performance [Volume 9, Issue 34, 2011, Pages 77-102]

H

  • High-Tech & Traditional Companies Comparative Investigation of Capital Structure in High-Tech and Traditional Companies Using Artificial Neural Network and Multiple Regression Analysis [Volume 9, Issue 36, 2011, Pages 23-51]

  • Human Capital The Investigation of the Effect of Intellectual Capital Components on Companies’ Performance [Volume 9, Issue 36, 2011, Pages 1-21]

I

  • Income smoothing Income Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 23-47]

  • Income smoothing Income Smoothing and Stock Return Based on Fama-French Three-Factor Model [Volume 9, Issue 35, 2011, Pages 93-106]

  • Information Content of Accounting Earnings The Relationship between Board Structure and Information Content of Accounting Earnings [Volume 9, Issue 33, 2011, Pages 99-125]

  • Information risk Accounting Restatements and Information Risk [Volume 9, Issue 34, 2011, Pages 33-54]

  • Information Transparency The Study of the Relation between Information Transparency and Stock Liquidity Uncertainty in TSE’s Listed Companies [Volume 9, Issue 36, 2011, Pages 123-148]

  • Innovation and Procedure Capital The Investigation of the Effect of Intellectual Capital Components on Companies’ Performance [Volume 9, Issue 36, 2011, Pages 1-21]

L

  • Larger Dividend Payer The Association Between Dividend Paying Status And the Quality of Earnings [Volume 9, Issue 34, 2011, Pages 129-149]

  • Leverage Income Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 23-47]

  • Life Cycle Free Cash Flow Hypothesis, Life-Cycle Theory and Their Relationship with Dividend Policy [Volume 9, Issue 36, 2011, Pages 75-92]

  • Liquidity Uncertainty The Study of the Relation between Information Transparency and Stock Liquidity Uncertainty in TSE’s Listed Companies [Volume 9, Issue 36, 2011, Pages 123-148]

M

  • Market Liquidity The Study of the Relation between Information Transparency and Stock Liquidity Uncertainty in TSE’s Listed Companies [Volume 9, Issue 36, 2011, Pages 123-148]

N

  • Net Operating Assets Test of Functional Fixation Hypothesis; Case of Net Operating Assets (Bloated Balance Sheet) [Volume 9, Issue 34, 2011, Pages 55-75]

  • Non-Auditing Services Study of Simultaneous Performance of Audit and Non-Audit Services on Auditor Independence from the Viewpoint of Academics and Stock Exchange Analysts [Volume 9, Issue 36, 2011, Pages 53-73]

  • Non-performing Loans Evaluating the Power of TOC- Based Criteria in Measuring None Performing Loans Consequences [Volume 9, Issue 35, 2011, Pages 107-136]

  • Non-Smoothing Profit The Study of the Relation between Information Transparency and Stock Liquidity Uncertainty in TSE’s Listed Companies [Volume 9, Issue 36, 2011, Pages 123-148]

O

  • Operating Earning Test of Functional Fixation Hypothesis; Case of Net Operating Assets (Bloated Balance Sheet) [Volume 9, Issue 34, 2011, Pages 55-75]

  • Operational Accountability Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability System [Volume 9, Issue 33, 2011, Pages 1-37]

  • Ordinary Dividend Paying Status The Association Between Dividend Paying Status And the Quality of Earnings [Volume 9, Issue 34, 2011, Pages 129-149]

  • Overproduction Consequence of Real Earnings Manipulation on Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 1-32]

  • Overreaction The Influence of Daily Price Limit Effects on Price Behavior of Stocks: A Contrarian Investment Strategy Approach [Volume 9, Issue 36, 2011, Pages 93-121]

P

  • Performance Evaluation Measures Determination of the Balanced Scorecard Measures and their Ranking Via Analytic Hierarchy Process for the Firms Listed In Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 1-21]

  • Price Limit The Influence of Daily Price Limit Effects on Price Behavior of Stocks: A Contrarian Investment Strategy Approach [Volume 9, Issue 36, 2011, Pages 93-121]

  • Public Sector Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability System [Volume 9, Issue 33, 2011, Pages 1-37]

R

  • Ranking Measures of the Companies Determination of the Balanced Scorecard Measures and their Ranking Via Analytic Hierarchy Process for the Firms Listed In Tehran Stock Exchange [Volume 9, Issue 35, 2011, Pages 1-21]

  • Related Party Transactions The Adequacy of Disclosure of Related Party Transactions S [Volume 9, Issue 33, 2011, Pages 39-57]

  • Relation Capital The Investigation of the Effect of Intellectual Capital Components on Companies’ Performance [Volume 9, Issue 36, 2011, Pages 1-21]

  • Restatements Accounting Restatements and Information Risk [Volume 9, Issue 34, 2011, Pages 33-54]

  • Restricted Regression Comparison of Relative Informational Content of Three Section and Five Section Cash-flow Statement in Explaining Future Stock Return of Listed Companies in Tehran Securities and Exchange (TSE) [Volume 9, Issue 36, 2011, Pages 149-169]

  • Returns On Equity The Relationship Between Firm Performance and Timing of Financial Reporting in the Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 151-172]

S

  • SG & A ratio The Impact of Cost Efficiency on the relation between Sales, General and Administrative ratio (SG&A Ratio) and Future Performance [Volume 9, Issue 34, 2011, Pages 77-102]

  • Stock liquidity The Study of the Relation between Information Transparency and Stock Liquidity Uncertainty in TSE’s Listed Companies [Volume 9, Issue 36, 2011, Pages 123-148]

  • Stock Market Volatility The Influence of Daily Price Limit Effects on Price Behavior of Stocks: A Contrarian Investment Strategy Approach [Volume 9, Issue 36, 2011, Pages 93-121]

  • Stock Returns Income Smoothing and Stock Return Based on Fama-French Three-Factor Model [Volume 9, Issue 35, 2011, Pages 93-106]

  • Stock Returns The Relationship Between Firm Performance and Timing of Financial Reporting in the Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 151-172]

T

  • Tax Evasion Examine the Effects of Financial and Non-Financial Variables on Tax Evasion Using of Data Mining Techniques: Automotive and Parts Manufacturing Industry [Volume 9, Issue 34, 2011, Pages 103-128]

  • Throughput accounting Evaluating the Power of TOC- Based Criteria in Measuring None Performing Loans Consequences [Volume 9, Issue 35, 2011, Pages 107-136]

  • Timeliness The Relationship Between Firm Performance and Timing of Financial Reporting in the Listed Companies in Tehran Stock Exchange [Volume 9, Issue 34, 2011, Pages 151-172]

U

  • Unconditional Conservatism The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity [Volume 9, Issue 35, 2011, Pages 49-67]

W

  • Wald Test Comparison of Relative Informational Content of Three Section and Five Section Cash-flow Statement in Explaining Future Stock Return of Listed Companies in Tehran Securities and Exchange (TSE) [Volume 9, Issue 36, 2011, Pages 149-169]

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