Empirical Studies in Financial Accounting

Current Issue

By Issue

By Author

By Subject

Author Index

Keyword Index

About Journal

Aims and Scope

Publication Ethics

Indexing and Abstracting

Related Links

FAQ

Peer Review Process

Journal Metrics

News

Memorandum of Understanding

Article Writing Guide

Files

Consultants

Consultants

Consultants

Consultants

Consultants

Publons

Browse Keyword Index

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]

login