Keyword Index

A

  • Audit Firm Size Effective Factors on Disclosure Quality of the Firms Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 49-79]

B

  • Book value of stocks A Study of the Effects of Company Size on Systematic Risk Based on the Capital Asset Pricing Model [Volume 4, Issue 1, 2012, Pages 27-47]

C

  • Capital Assets Pricing Model (CAPM) Financial Ratios and Cost of Equity [Volume 4, Issue 1, 2012, Pages 1-26]
  • Cost Behavior Fundamental Analysis of Costs and Cost Sticky Behavior Emphasizing Scope Changes in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 151-177]
  • Cost Stickiness Fundamental Analysis of Costs and Cost Sticky Behavior Emphasizing Scope Changes in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 151-177]
  • Current Accruals Keywords: Cost of Goods Sold, SG&A Expenses, Cost Stickiness, Cost Behavior, Tehran Stock Exchange. [Volume 4, Issue 2, 2012, Pages 179-203]

D

  • Data Envelopment Analysis DEA Method of Choosing Optimum Portfolio in Accordance with Stock Liquidity: The Case Study of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 27-52]
  • Discretionary Current Accruals Keywords: Cost of Goods Sold, SG&A Expenses, Cost Stickiness, Cost Behavior, Tehran Stock Exchange. [Volume 4, Issue 2, 2012, Pages 179-203]

E

  • Earning management Keywords: Cost of Goods Sold, SG&A Expenses, Cost Stickiness, Cost Behavior, Tehran Stock Exchange. [Volume 4, Issue 2, 2012, Pages 179-203]

F

  • Financial Characteristics Effective Factors on Disclosure Quality of the Firms Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 49-79]
  • Financial Ratios Financial Ratios and Cost of Equity [Volume 4, Issue 1, 2012, Pages 1-26]
  • Fraud The Concept of Materiality in Financial Statement Auditing and its Effect on Auditor, s Attention in Manager’s Fraud Detecting Process [Volume 4, Issue 1, 2012, Pages 111-135]
  • Fuzzy Regression Applying Fuzzy Regression in Defining the Relationship between Board Characteristics and Firm Performance of Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 2, 2012, Pages 119-149]

G

  • Gordon Model Financial Ratios and Cost of Equity [Volume 4, Issue 1, 2012, Pages 1-26]

I

  • Investment The Impact of Financial Flexibility on Investment Ability and Firm’s Value Enhancing [Volume 4, Issue 2, 2012, Pages 53-76]
  • Iranian Universities Accounting Standards Extended Abstract An Investigation of the University Affiliated and Practical University Accountants' View Points Towards the Status of the Public Sector Accounting in Iran’s Universities [Volume 4, Issue 1, 2012, Pages 137-166]

K

  • Keywords: 1. Extraordinary Return of Season The Relationship between days of the week and months of the year, Macro Variables of Economic and stock return in Tehran stock Exchange (TSE) [Volume 4, Issue 2, 2012, Pages 1-26]
  • Keywords: Auditing The Concept of Materiality in Financial Statement Auditing and its Effect on Auditor, s Attention in Manager’s Fraud Detecting Process [Volume 4, Issue 1, 2012, Pages 111-135]
  • Keywords: Auditor tenure The Effect of Auditor Tenure on Audit Quality [Volume 4, Issue 1, 2012, Pages 81-109]
  • Keywords: Characteristics of Board Members Applying Fuzzy Regression in Defining the Relationship between Board Characteristics and Firm Performance of Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 2, 2012, Pages 119-149]
  • Keywords: Choosing optimum portfolio DEA Method of Choosing Optimum Portfolio in Accordance with Stock Liquidity: The Case Study of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 27-52]
  • Keywords: Cost of equity Financial Ratios and Cost of Equity [Volume 4, Issue 1, 2012, Pages 1-26]
  • Keywords: Cost of Goods Sold Fundamental Analysis of Costs and Cost Sticky Behavior Emphasizing Scope Changes in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 151-177]
  • Keywords: Disclosure Quality Effective Factors on Disclosure Quality of the Firms Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 49-79]
  • Keywords: Financial Flexibility The Impact of Financial Flexibility on Investment Ability and Firm’s Value Enhancing [Volume 4, Issue 2, 2012, Pages 53-76]
  • Keywords: Highly Valued Equity Keywords: Cost of Goods Sold, SG&A Expenses, Cost Stickiness, Cost Behavior, Tehran Stock Exchange. [Volume 4, Issue 2, 2012, Pages 179-203]
  • Keywords: Iranian Accounting Standards Extended Abstract An Investigation of the University Affiliated and Practical University Accountants' View Points Towards the Status of the Public Sector Accounting in Iran’s Universities [Volume 4, Issue 1, 2012, Pages 137-166]
  • Keywords: Market value of stocks A Study of the Effects of Company Size on Systematic Risk Based on the Capital Asset Pricing Model [Volume 4, Issue 1, 2012, Pages 27-47]

L

  • Liquidity DEA Method of Choosing Optimum Portfolio in Accordance with Stock Liquidity: The Case Study of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 27-52]

M

  • Mandatory auditor rotation The Effect of Auditor Tenure on Audit Quality [Volume 4, Issue 1, 2012, Pages 81-109]
  • Materiality The Concept of Materiality in Financial Statement Auditing and its Effect on Auditor, s Attention in Manager’s Fraud Detecting Process [Volume 4, Issue 1, 2012, Pages 111-135]

P

  • Performance Applying Fuzzy Regression in Defining the Relationship between Board Characteristics and Firm Performance of Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 2, 2012, Pages 119-149]
  • Price dividend ratio A Study of the Effects of Company Size on Systematic Risk Based on the Capital Asset Pricing Model [Volume 4, Issue 1, 2012, Pages 27-47]
  • Professional Judgment The Concept of Materiality in Financial Statement Auditing and its Effect on Auditor, s Attention in Manager’s Fraud Detecting Process [Volume 4, Issue 1, 2012, Pages 111-135]

R

  • Return on Assets Applying Fuzzy Regression in Defining the Relationship between Board Characteristics and Firm Performance of Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 2, 2012, Pages 119-149]

S

  • SG&A Expenses Fundamental Analysis of Costs and Cost Sticky Behavior Emphasizing Scope Changes in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 151-177]
  • Spare Debt Capacity The Impact of Financial Flexibility on Investment Ability and Firm’s Value Enhancing [Volume 4, Issue 2, 2012, Pages 53-76]
  • Stock return The Impact of Financial Flexibility on Investment Ability and Firm’s Value Enhancing [Volume 4, Issue 2, 2012, Pages 53-76]
  • Structural Characteristics Effective Factors on Disclosure Quality of the Firms Listed in Tehran Stock Exchange [Volume 4, Issue 1, 2012, Pages 49-79]
  • Systematic risk (Beta) A Study of the Effects of Company Size on Systematic Risk Based on the Capital Asset Pricing Model [Volume 4, Issue 1, 2012, Pages 27-47]

T

  • Tehran Stock Exchange Fundamental Analysis of Costs and Cost Sticky Behavior Emphasizing Scope Changes in Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 151-177]
  • Tehran Stock Exchange DEA Method of Choosing Optimum Portfolio in Accordance with Stock Liquidity: The Case Study of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 2, 2012, Pages 27-52]

V

  • Value Enhancing The Impact of Financial Flexibility on Investment Ability and Firm’s Value Enhancing [Volume 4, Issue 2, 2012, Pages 53-76]