Abnormal earnings
Evaluation of the role of firm’s life cycle in the optimal design of valuation pattern based on abnormal earnings [Volume 2, Issue 1, 2015, Pages 7-26]
Accounting-based proxies
Accounting Information Proxies and Absolute Excess Returns [Volume 2, Issue 4, 2015, Pages 47-70]
Accounting's Conceptual Framework
An Investigation of Similarities Between Implied Framework for Corporate Non-Financial Reporting And Accounting Conceptual Framework In Terms Of: Objectives, Users and Information Qualitative Characteristics [Volume 2, Issue 2, 2015, Pages 7-32]
Accrual-based Earnings Management
Investigating the Impacts of the Level of Voluntary Disclosure on the Accrual-Based Earnings Management and Real Earnings Management of the Companies Listed [Volume 2, Issue 3, 2015, Pages 23-46]
Adjustment speed
Financial flexibility and the Financial leverage adjustment speed of companies listed in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2015, Pages 73-88]
Aggressive behavior rivals
Effect of intensity of product market competition on value of cash holdings [Volume 2, Issue 1, 2015, Pages 47-66]
Attitude
Entrepreneur auditors’ attitudes and others toward balance time between auditing and marketing activities [Volume 2, Issue 4, 2015, Pages 1-25]
Audit Opinion
The Relationship between Prior Period Adjustments and Discretionary Accruals [Volume 2, Issue 3, 2015, Pages 89-103]
B
Behavioral bias
The Effect of Management Overconfidence on Future Stock Price Crash Risk [Volume 2, Issue 2, 2015, Pages 55-72]
Bid-ask spread
The effect of quarterly and annual earnings announcements on market depth [Volume 2, Issue 2, 2015, Pages 89-110]
C
Capital Asset Pricing Model
The effect of disclosure and accruals quality on return risk premium in companies listed in Tehran stock exchange [Volume 2, Issue 1, 2015, Pages 83-100]
Capital Structure
Financial flexibility and the Financial leverage adjustment speed of companies listed in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2015, Pages 73-88]
Cash Holding
Investigating the Relationship between Tax Avoidance and Cash Holding whit Considering the Financial Constraint Condition [Volume 2, Issue 1, 2015, Pages 67-82]
Cash holdings
The direction of operational cash flow sensitivity on cash balance, limited access to financial resources, and institutional share holders [Volume 2, Issue 3, 2015, Pages 47-69]
Concentration in the industry
Effect of intensity of product market competition on value of cash holdings [Volume 2, Issue 1, 2015, Pages 47-66]
Conservatism
The Effect of Ownership Concentration and State Ownership on Accounting Conservatism [Volume 2, Issue 2, 2015, Pages 33-72]
Conservatism
Investigation on the forecast difficulty and the effect of external financing on the relationship between conservatism and management earnings forecast errors [Volume 2, Issue 4, 2015, Pages 155-174]
Corporate governance
Examining the effect of corporate governance on the relationship between firm value and earnings management [Volume 2, Issue 3, 2015, Pages 105-122]
Corporate Reporting Frameworks
An Investigation of Similarities Between Implied Framework for Corporate Non-Financial Reporting And Accounting Conceptual Framework In Terms Of: Objectives, Users and Information Qualitative Characteristics [Volume 2, Issue 2, 2015, Pages 7-32]
Corporate Social Reporting's Framework
An Investigation of Similarities Between Implied Framework for Corporate Non-Financial Reporting And Accounting Conceptual Framework In Terms Of: Objectives, Users and Information Qualitative Characteristics [Volume 2, Issue 2, 2015, Pages 7-32]
Cost Behavior and Cost Sticky
Assessment the Role of Organization Capital on Cost Sticky [Volume 2, Issue 4, 2015, Pages 137-154]
D
Depth
The effect of quarterly and annual earnings announcements on market depth [Volume 2, Issue 2, 2015, Pages 89-110]
E
Earning announcement
The effect of quarterly and annual earnings announcements on market depth [Volume 2, Issue 2, 2015, Pages 89-110]
Earnings Management
Examining the effect of corporate governance on the relationship between firm value and earnings management [Volume 2, Issue 3, 2015, Pages 105-122]
Entrepreneur Auditors
Entrepreneur auditors’ attitudes and others toward balance time between auditing and marketing activities [Volume 2, Issue 4, 2015, Pages 1-25]
F
Feltham-Ohlson Model (1995)
Evaluation of the role of firm’s life cycle in the optimal design of valuation pattern based on abnormal earnings [Volume 2, Issue 1, 2015, Pages 7-26]
Financial Constraint
Investigating the Relationship between Tax Avoidance and Cash Holding whit Considering the Financial Constraint Condition [Volume 2, Issue 1, 2015, Pages 67-82]
Financial constraints
The direction of operational cash flow sensitivity on cash balance, limited access to financial resources, and institutional share holders [Volume 2, Issue 3, 2015, Pages 47-69]
Financial Flexibility
Financial flexibility and the Financial leverage adjustment speed of companies listed in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2015, Pages 73-88]
Financial Reporting Quality
The relationship between Financial reporting quality and deviation from optimal level of cash of listed companies in Tehran Stock Exchange [Volume 2, Issue 1, 2015, Pages 101-120]
Financial Restatements
The Relationship between Prior Period Adjustments and Discretionary Accruals [Volume 2, Issue 3, 2015, Pages 89-103]
Firm Life Cycle
Evaluation of the role of firm’s life cycle in the optimal design of valuation pattern based on abnormal earnings [Volume 2, Issue 1, 2015, Pages 7-26]
Firm Size
The Relationship between Prior Period Adjustments and Discretionary Accruals [Volume 2, Issue 3, 2015, Pages 89-103]
Firm Valuation
Evaluation of the role of firm’s life cycle in the optimal design of valuation pattern based on abnormal earnings [Volume 2, Issue 1, 2015, Pages 7-26]
I
Industry Specialist Auditor
An Investigation into the Relationship between the Managerial Overconfidence and Using Industry Specialist Auditor in the Firms Listed in Tehran Stock Exchange [Volume 2, Issue 4, 2015, Pages 71-88]
Information asymmetry
Impact Relationship Between Asymmetry Information on Market Share and Liquidity of Stocks [Volume 2, Issue 3, 2015, Pages 71-88]
Information asymmetry
The effect of quarterly and annual earnings announcements on market depth [Volume 2, Issue 2, 2015, Pages 89-110]
Information asymmetry
Investigation Relationship between quality of Financial Reporting and Information Asymmetry under Different firm riskiness and Investor- interest [Volume 2, Issue 2, 2015, Pages 129-146]
Information content of dividend
The Effect of Past Earnings and Dividend Patterns on the Information Content of Dividends When Earnings Are Reduced [Volume 2, Issue 4, 2015, Pages 27-45]
Intellectual Capital
Assessment the Role of Organization Capital on Cost Sticky [Volume 2, Issue 4, 2015, Pages 137-154]
L
Largest shareholder
The Effect of Ownership Concentration and State Ownership on Accounting Conservatism [Volume 2, Issue 2, 2015, Pages 33-72]
Level of Voluntary Disclosure
Investigating the Impacts of the Level of Voluntary Disclosure on the Accrual-Based Earnings Management and Real Earnings Management of the Companies Listed [Volume 2, Issue 3, 2015, Pages 23-46]
Liquidity of Stocks
Impact Relationship Between Asymmetry Information on Market Share and Liquidity of Stocks [Volume 2, Issue 3, 2015, Pages 71-88]
M
Managerial ability
Investigating the effect of managerial ability on financial restatements: with emphasis on Opportunistic Incentives [Volume 2, Issue 4, 2015, Pages 89-110]
Managerial Overconfidence
An Investigation into the Relationship between the Managerial Overconfidence and Using Industry Specialist Auditor in the Firms Listed in Tehran Stock Exchange [Volume 2, Issue 4, 2015, Pages 71-88]
Market-based proxies
Accounting Information Proxies and Absolute Excess Returns [Volume 2, Issue 4, 2015, Pages 47-70]
Market Share
Impact Relationship Between Asymmetry Information on Market Share and Liquidity of Stocks [Volume 2, Issue 3, 2015, Pages 71-88]
N
Negative cash flows
The direction of operational cash flow sensitivity on cash balance, limited access to financial resources, and institutional share holders [Volume 2, Issue 3, 2015, Pages 47-69]
O
Ohlson Model (1995)
Evaluation of the role of firm’s life cycle in the optimal design of valuation pattern based on abnormal earnings [Volume 2, Issue 1, 2015, Pages 7-26]
Operating cash flow''
The Investigation impact of firm characteristics on Cash Flow Operation Manipulation [Volume 2, Issue 2, 2015, Pages 111-128]
Optimal Leverage
Financial flexibility and the Financial leverage adjustment speed of companies listed in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2015, Pages 73-88]
Organization Capital
Assessment the Role of Organization Capital on Cost Sticky [Volume 2, Issue 4, 2015, Pages 137-154]
Overconfidence
The Effect of Management Overconfidence on Future Stock Price Crash Risk [Volume 2, Issue 2, 2015, Pages 55-72]
Ownership concentration
The Effect of Ownership Concentration and State Ownership on Accounting Conservatism [Volume 2, Issue 2, 2015, Pages 33-72]
P
Positive cash flows
The direction of operational cash flow sensitivity on cash balance, limited access to financial resources, and institutional share holders [Volume 2, Issue 3, 2015, Pages 47-69]
Prior Period Adjustments
The Relationship between Prior Period Adjustments and Discretionary Accruals [Volume 2, Issue 3, 2015, Pages 89-103]
R
Real earnings management
Investigating the Impacts of the Level of Voluntary Disclosure on the Accrual-Based Earnings Management and Real Earnings Management of the Companies Listed [Volume 2, Issue 3, 2015, Pages 23-46]
Restatements
Investigating the effect of managerial ability on financial restatements: with emphasis on Opportunistic Incentives [Volume 2, Issue 4, 2015, Pages 89-110]
Risk taking
An Investigation into the Relationship between the Managerial Overconfidence and Using Industry Specialist Auditor in the Firms Listed in Tehran Stock Exchange [Volume 2, Issue 4, 2015, Pages 71-88]
S
State ownership
The Effect of Ownership Concentration and State Ownership on Accounting Conservatism [Volume 2, Issue 2, 2015, Pages 33-72]
Stock price crash
The Effect of Management Overconfidence on Future Stock Price Crash Risk [Volume 2, Issue 2, 2015, Pages 55-72]
Stock risk premium
The effect of disclosure and accruals quality on return risk premium in companies listed in Tehran stock exchange [Volume 2, Issue 1, 2015, Pages 83-100]
T
Tax avoidance
Investigating the Relationship between Tax Avoidance and Cash Holding whit Considering the Financial Constraint Condition [Volume 2, Issue 1, 2015, Pages 67-82]
