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

  • Accounting The Barriers of Accounting Education Development in Iran [Volume 8, Issue 32, 2010, Pages 49-72]

  • Accounting earning Environmental Uncertainty and the Managers' Use of Discretionary Accruals [Volume 8, Issue 32, 2010, Pages 103-119]

  • Accounting Earnings Value Relevance of Conservative and Non-conservative Accounting Information [Volume 8, Issue 30, 2010, Pages 79-98]

  • Accounting earnings Management Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective [Volume 8, Issue 31, 2010, Pages 61-77]

  • Accounting education The Barriers of Accounting Education Development in Iran [Volume 8, Issue 32, 2010, Pages 49-72]

  • Accounting Information Value Relevance of Conservative and Non-conservative Accounting Information [Volume 8, Issue 30, 2010, Pages 79-98]

  • Accrual component The Study & Explanation of Earnings Quality with Balance Sheet Approach [Volume 8, Issue 30, 2010, Pages 99-126]

  • Adjustment for foreign currency translation Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 23-47]

  • Adjustment for unrealized gains/losses on securities Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 23-47]

  • Annual adjustments Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 23-47]

  • Article 141 of amendment to the Commercial Law The Relationship between Accounting Conservatism and Bankruptcy Risk in TSE'S Listed Companies [Volume 8, Issue 30, 2010, Pages 127-149]

  • Asset Pricing Comparing of the Efficiency of Capital Asset Pricing Model (CAPM) and Consumption-based Capital Asset Pricing Model (CCAPM) in Tehran Stock Exchange (TSE) [Volume 8, Issue 31, 2010, Pages 143-157]

B

  • Bankruptcy risk The Relationship between Accounting Conservatism and Bankruptcy Risk in TSE'S Listed Companies [Volume 8, Issue 30, 2010, Pages 127-149]

  • Behavioral Finance Application of Momentum and Contrarian Strategies in Tehran Stock Exchange (TSE) [Volume 8, Issue 31, 2010, Pages 121-141]

  • Beta Investigation of the Firm Book-To-Price Operating and Leverage Components Effect in Stock Returns in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 39-64]

  • Board Composition Assessing the Effect of Board composition on the performance of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 97-113]

  • Book-to-price (B/P) ratio Investigation of the Firm Book-To-Price Operating and Leverage Components Effect in Stock Returns in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 39-64]

  • Borrowing Surveying the Relation between Financing Methods and Future Stock Return [Volume 8, Issue 29, 2010, Pages 139-153]

C

  • CAPM Comparing of the Efficiency of Capital Asset Pricing Model (CAPM) and Consumption-based Capital Asset Pricing Model (CCAPM) in Tehran Stock Exchange (TSE) [Volume 8, Issue 31, 2010, Pages 143-157]

  • Cash component The Study & Explanation of Earnings Quality with Balance Sheet Approach [Volume 8, Issue 30, 2010, Pages 99-126]

  • Cash flow disaggregation Cash Flow disaggregation and the Prediction of Future Earnings [Volume 8, Issue 31, 2010, Pages 77-100]

  • Cash flows Investigation of the Relation between Financial and Non-financial Information and Stock Returns in Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 1-31]

  • CCAPM Comparing of the Efficiency of Capital Asset Pricing Model (CAPM) and Consumption-based Capital Asset Pricing Model (CCAPM) in Tehran Stock Exchange (TSE) [Volume 8, Issue 31, 2010, Pages 143-157]

  • Comprehensive income Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 23-47]

  • Conservatism Value Relevance of Conservative and Non-conservative Accounting Information [Volume 8, Issue 30, 2010, Pages 79-98]

  • Conservatism The Relationship between Accounting Conservatism and Bankruptcy Risk in TSE'S Listed Companies [Volume 8, Issue 30, 2010, Pages 127-149]

  • Contrarian Strategy Application of Momentum and Contrarian Strategies in Tehran Stock Exchange (TSE) [Volume 8, Issue 31, 2010, Pages 121-141]

  • Corporate Governance Assessing the Effect of Board composition on the performance of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 97-113]

  • Corporate Governance Developing a Model for Corporate Governance Rating in Iran [Volume 8, Issue 30, 2010, Pages 1-35]

D

  • Debt A Decompositional Analysis of Capital Structure and Its Determinants: Evidences from Tehran Securities Exchange [Volume 8, Issue 30, 2010, Pages 37-58]

  • Defined benefits pension plans Evaluation of Pension Plan Reporting Uniformity in Entities' Financial Statements [Volume 8, Issue 30, 2010, Pages 59-77]

  • Direct method Cash Flow disaggregation and the Prediction of Future Earnings [Volume 8, Issue 31, 2010, Pages 77-100]

  • Disclosure index The Impact of Firm's Attributes on the Disclosure Level of the Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 141-168]

  • Discretionary accruals The Impact of Earnings Management on Value- Relevance of Financial Statement Information [Volume 8, Issue 31, 2010, Pages 33-60]

  • Discretionary accruals Environmental Uncertainty and the Managers' Use of Discretionary Accruals [Volume 8, Issue 32, 2010, Pages 103-119]

E

  • Earnings Investigation of the Relation between Financial and Non-financial Information and Stock Returns in Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 1-31]

  • Earnings growth Investigation of the Relation between Financial and Non-financial Information and Stock Returns in Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 1-31]

  • Earnings management The Impact of Earnings Management on Value- Relevance of Financial Statement Information [Volume 8, Issue 31, 2010, Pages 33-60]

  • Earnings persistence Trend study of Earnings Quality over time in Tehran Stock Exchange listed companies [Volume 8, Issue 29, 2010, Pages 65-95]

  • Earnings persistence Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence [Volume 8, Issue 29, 2010, Pages 155-170]

  • Earnings predictability Trend study of Earnings Quality over time in Tehran Stock Exchange listed companies [Volume 8, Issue 29, 2010, Pages 65-95]

  • Earnings quality Stock Liquidity Risk and Earnings Quality [Volume 8, Issue 29, 2010, Pages 1-37]

  • Earnings quality Trend study of Earnings Quality over time in Tehran Stock Exchange listed companies [Volume 8, Issue 29, 2010, Pages 65-95]

  • Earnings quality Relationship between Institutional Investors and Earnings Quality [Volume 8, Issue 29, 2010, Pages 115-137]

  • Earnings quality The Study & Explanation of Earnings Quality with Balance Sheet Approach [Volume 8, Issue 30, 2010, Pages 99-126]

  • Earnings quality The Role of the Earnings Quality on Improving the Stock Liquidity of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 1-22]

  • Earnings quality’s trend Trend study of Earnings Quality over time in Tehran Stock Exchange listed companies [Volume 8, Issue 29, 2010, Pages 65-95]

  • Earnings volatility Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence [Volume 8, Issue 29, 2010, Pages 155-170]

  • Economic Value Added (EVA) Investigating the Relationship among Economic Value Added, Return on Equity and Return on Investments in Insurance Companies [Volume 8, Issue 32, 2010, Pages 121-140]

  • Enterprise book-to-price ratio Investigation of the Firm Book-To-Price Operating and Leverage Components Effect in Stock Returns in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 39-64]

  • Environmental Uncertainty Environmental Uncertainty and the Managers' Use of Discretionary Accruals [Volume 8, Issue 32, 2010, Pages 103-119]

F

  • Feltham & Ohlson model The Relationship between Accounting Conservatism and Bankruptcy Risk in TSE'S Listed Companies [Volume 8, Issue 30, 2010, Pages 127-149]

  • Financial Leverage A Decompositional Analysis of Capital Structure and Its Determinants: Evidences from Tehran Securities Exchange [Volume 8, Issue 30, 2010, Pages 37-58]

  • Financial reporting Evaluation of Pension Plan Reporting Uniformity in Entities' Financial Statements [Volume 8, Issue 30, 2010, Pages 59-77]

  • Financing activities Surveying the Relation between Financing Methods and Future Stock Return [Volume 8, Issue 29, 2010, Pages 139-153]

  • Firm characteristics A Decompositional Analysis of Capital Structure and Its Determinants: Evidences from Tehran Securities Exchange [Volume 8, Issue 30, 2010, Pages 37-58]

  • Firm's characteristics The Impact of Firm's Attributes on the Disclosure Level of the Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 141-168]

  • Forecasting Return Forecasting by Various Risk Measures: Evidences from Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 101-119]

H

  • Hausman test Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective [Volume 8, Issue 31, 2010, Pages 61-77]

I

  • Income smoothing Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective [Volume 8, Issue 31, 2010, Pages 61-77]

  • Indirect method Cash Flow disaggregation and the Prediction of Future Earnings [Volume 8, Issue 31, 2010, Pages 77-100]

  • Industry effects Investigation of the Relation between Financial and Non-financial Information and Stock Returns in Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 1-31]

  • Informational criteria and Tehran Stock Exchange The Role of the Earnings Quality on Improving the Stock Liquidity of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 1-22]

  • Information Asymmetry The Effect of the Quality of Corporate Disclosure on Stock Liquidity by Tehran Stock Exchange (TSE) listed Companies [Volume 8, Issue 32, 2010, Pages 73-102]

L

  • Leverage Investigation of the Firm Book-To-Price Operating and Leverage Components Effect in Stock Returns in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 39-64]

  • Liability A Decompositional Analysis of Capital Structure and Its Determinants: Evidences from Tehran Securities Exchange [Volume 8, Issue 30, 2010, Pages 37-58]

  • Liquidity The Role of the Earnings Quality on Improving the Stock Liquidity of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 1-22]

  • Liquidity risk Stock Liquidity Risk and Earnings Quality [Volume 8, Issue 29, 2010, Pages 1-37]

  • Loser Portfolio Application of Momentum and Contrarian Strategies in Tehran Stock Exchange (TSE) [Volume 8, Issue 31, 2010, Pages 121-141]

M

  • MAD Return Forecasting by Various Risk Measures: Evidences from Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 101-119]

  • Major Shareholder Assessing the Effect of Board composition on the performance of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 97-113]

  • Mandatory disclosure The Impact of Firm's Attributes on the Disclosure Level of the Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 141-168]

  • Matching of revenues and expenses Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence [Volume 8, Issue 29, 2010, Pages 155-170]

  • Momentum Strategy Application of Momentum and Contrarian Strategies in Tehran Stock Exchange (TSE) [Volume 8, Issue 31, 2010, Pages 121-141]

N

  • Net investment or invested capital Investigating the Relationship among Economic Value Added, Return on Equity and Return on Investments in Insurance Companies [Volume 8, Issue 32, 2010, Pages 121-140]

  • Net Operating Profit After Tax (NOPAT) Investigating the Relationship among Economic Value Added, Return on Equity and Return on Investments in Insurance Companies [Volume 8, Issue 32, 2010, Pages 121-140]

  • Neutrality Relationship between Institutional Investors and Earnings Quality [Volume 8, Issue 29, 2010, Pages 115-137]

  • Non­discretionary accruals Environmental Uncertainty and the Managers' Use of Discretionary Accruals [Volume 8, Issue 32, 2010, Pages 103-119]

  • Non-Executive Assessing the Effect of Board composition on the performance of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 97-113]

O

  • Operating book-to-price ratio Investigation of the Firm Book-To-Price Operating and Leverage Components Effect in Stock Returns in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 39-64]

P

  • Pension obligations Evaluation of Pension Plan Reporting Uniformity in Entities' Financial Statements [Volume 8, Issue 30, 2010, Pages 59-77]

  • Pension plans Evaluation of Pension Plan Reporting Uniformity in Entities' Financial Statements [Volume 8, Issue 30, 2010, Pages 59-77]

  • Persistence Stock Liquidity Risk and Earnings Quality [Volume 8, Issue 29, 2010, Pages 1-37]

  • Poor matching Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence [Volume 8, Issue 29, 2010, Pages 155-170]

  • Predictive value or feedback value Relationship between Institutional Investors and Earnings Quality [Volume 8, Issue 29, 2010, Pages 115-137]

R

  • Rate of return on capital (NI) Investigating the Relationship among Economic Value Added, Return on Equity and Return on Investments in Insurance Companies [Volume 8, Issue 32, 2010, Pages 121-140]

  • Real Earnings Management Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective [Volume 8, Issue 31, 2010, Pages 61-77]

  • Relevance of information The Impact of Earnings Management on Value- Relevance of Financial Statement Information [Volume 8, Issue 31, 2010, Pages 33-60]

  • Representational faithfulness Relationship between Institutional Investors and Earnings Quality [Volume 8, Issue 29, 2010, Pages 115-137]

  • Return Return Forecasting by Various Risk Measures: Evidences from Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 101-119]

  • Return on Equity (ROE) Investigating the Relationship among Economic Value Added, Return on Equity and Return on Investments in Insurance Companies [Volume 8, Issue 32, 2010, Pages 121-140]

  • Return on Investment (ROI) Investigating the Relationship among Economic Value Added, Return on Equity and Return on Investments in Insurance Companies [Volume 8, Issue 32, 2010, Pages 121-140]

  • Risk Return Forecasting by Various Risk Measures: Evidences from Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 101-119]

  • ROE Assessing the Effect of Board composition on the performance of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 97-113]

S

  • Semis standard deviation Return Forecasting by Various Risk Measures: Evidences from Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 101-119]

  • Shiraz hospitals The Feasibility of Balanced Scorecard Implementation in Performance Measurement of Shiraz Hospitals [Volume 8, Issue 30, 2010, Pages 151-177]

  • Simultaneous equation system Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective [Volume 8, Issue 31, 2010, Pages 61-77]

  • Size Investigation of the Firm Book-To-Price Operating and Leverage Components Effect in Stock Returns in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 39-64]

  • Smoothness Stock Liquidity Risk and Earnings Quality [Volume 8, Issue 29, 2010, Pages 1-37]

  • Smoothness Trend study of Earnings Quality over time in Tehran Stock Exchange listed companies [Volume 8, Issue 29, 2010, Pages 65-95]

  • Standard deviation Return Forecasting by Various Risk Measures: Evidences from Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 101-119]

  • Stock issue Surveying the Relation between Financing Methods and Future Stock Return [Volume 8, Issue 29, 2010, Pages 139-153]

  • Stock liquidity The Effect of the Quality of Corporate Disclosure on Stock Liquidity by Tehran Stock Exchange (TSE) listed Companies [Volume 8, Issue 32, 2010, Pages 73-102]

  • Stock return Investigation of the Relation between Financial and Non-financial Information and Stock Returns in Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 1-31]

  • Strategy The Feasibility of Balanced Scorecard Implementation in Performance Measurement of Shiraz Hospitals [Volume 8, Issue 30, 2010, Pages 151-177]

T

  • The quality of corporate disclosure The Effect of the Quality of Corporate Disclosure on Stock Liquidity by Tehran Stock Exchange (TSE) listed Companies [Volume 8, Issue 32, 2010, Pages 73-102]

  • Timeliness Relationship between Institutional Investors and Earnings Quality [Volume 8, Issue 29, 2010, Pages 115-137]

  • Timeliness The Effect of the Quality of Corporate Disclosure on Stock Liquidity by Tehran Stock Exchange (TSE) listed Companies [Volume 8, Issue 32, 2010, Pages 73-102]

  • Tobin’s q Assessing the Effect of Board composition on the performance of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 29, 2010, Pages 97-113]

  • Trade credit A Decompositional Analysis of Capital Structure and Its Determinants: Evidences from Tehran Securities Exchange [Volume 8, Issue 30, 2010, Pages 37-58]

  • Transactional criteria The Role of the Earnings Quality on Improving the Stock Liquidity of Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 1-22]

V

  • Value Relevance Value Relevance of Conservative and Non-conservative Accounting Information [Volume 8, Issue 30, 2010, Pages 79-98]

  • VaR Return Forecasting by Various Risk Measures: Evidences from Tehran Stock Exchange [Volume 8, Issue 31, 2010, Pages 101-119]

  • Voluntary Disclosure The Impact of Firm's Attributes on the Disclosure Level of the Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2010, Pages 141-168]

W

  • Weighted Average Cost of Capital (WACC) Investigating the Relationship among Economic Value Added, Return on Equity and Return on Investments in Insurance Companies [Volume 8, Issue 32, 2010, Pages 121-140]

  • Winner Portfolio Application of Momentum and Contrarian Strategies in Tehran Stock Exchange (TSE) [Volume 8, Issue 31, 2010, Pages 121-141]

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