Keyword Index

A

  • Abnormal cash flows from operations A Study of the Relationship between Financial Leverage and Real Earning Management of Listed Companies in Tehran Stock [Volume 5, Issue 1, 2013, Pages 33-54]
  • Abnormal cost of production A Study of the Relationship between Financial Leverage and Real Earning Management of Listed Companies in Tehran Stock [Volume 5, Issue 1, 2013, Pages 33-54]
  • Abnormal discretionary expenditures A Study of the Relationship between Financial Leverage and Real Earning Management of Listed Companies in Tehran Stock [Volume 5, Issue 1, 2013, Pages 33-54]
  • Accruals Examining the Impact of Intellectual Capital on Improving Financial Reporting Quality of the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 75-99]
  • Agency Costs Investigation of Interactions between Free Cash Flow, Debt Policy and Ownership Structure Using the Simultaneous Equations System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 165-206]
  • Annual Adjustments Studying the Effects of Rotation of Audit Firms and Audit Partner on Annual Adjustments and Audit Quality [Volume 5, Issue 2, 2013, Pages 1-24]
  • Artificial neural networks Predicting Earnings Management level By Using Artificial Neural Networks [Volume 5, Issue 1, 2013, Pages 169-190]
  • Audit fee Monitoring Role of Auditing and Corporate Dividend Payout Policies [Volume 5, Issue 1, 2013, Pages 113-140]
  • Audit Firm Rotation Studying the Effects of Rotation of Audit Firms and Audit Partner on Annual Adjustments and Audit Quality [Volume 5, Issue 2, 2013, Pages 1-24]
  • Auditing Process Extended Abstract Investigating the Necessity and Usefulness of Establishing Conceptual Framework Based on Accounting Standards for Municipalities [Volume 5, Issue 1, 2013, Pages 191-217]

B

  • Belief in a just world Iranian Auditors' Competence in Maintaining Independence in a Conflict with Client Management [Volume 5, Issue 2, 2013, Pages 97-126]
  • BOX-Jenkins methodology A Study of Characteristics of Interim Cash Flow Series and Their Proxies and the Ability to Predict Them [Volume 5, Issue 1, 2013, Pages 1-26]

C

  • Capital Structure [Volume 5, Issue 2, 2013, Pages 45-70]
  • Cash Dividends Monitoring Role of Auditing and Corporate Dividend Payout Policies [Volume 5, Issue 1, 2013, Pages 113-140]
  • Conflict of interests Iranian Auditors' Competence in Maintaining Independence in a Conflict with Client Management [Volume 5, Issue 2, 2013, Pages 97-126]
  • Cumulative Earning and Return [Volume 5, Issue 2, 2013, Pages 45-70]

D

  • Debt Policy Investigation of Interactions between Free Cash Flow, Debt Policy and Ownership Structure Using the Simultaneous Equations System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 165-206]
  • DPS [Volume 5, Issue 2, 2013, Pages 45-70]

E

  • Economic Impact The Impact of Adopting IASs on Iran Environment from Economic Perspective [Volume 5, Issue 1, 2013, Pages 87-111]
  • Ethical reasoning Iranian Auditors' Competence in Maintaining Independence in a Conflict with Client Management [Volume 5, Issue 2, 2013, Pages 97-126]
  • Excess Investment The Impact of Real Earnings Management on Investment Behavior of Companies Listed on Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 55-85]

F

  • Financial Management Betterment Extended Abstract Investigating the Necessity and Usefulness of Establishing Conceptual Framework Based on Accounting Standards for Municipalities [Volume 5, Issue 1, 2013, Pages 191-217]
  • Free Cash Flow Monitoring Role of Auditing and Corporate Dividend Payout Policies [Volume 5, Issue 1, 2013, Pages 113-140]

G

  • Growth Opportunities Monitoring Role of Auditing and Corporate Dividend Payout Policies [Volume 5, Issue 1, 2013, Pages 113-140]

I

  • Improvement in Reporting Quality Extended Abstract Investigating the Necessity and Usefulness of Establishing Conceptual Framework Based on Accounting Standards for Municipalities [Volume 5, Issue 1, 2013, Pages 191-217]
  • Information Content [Volume 5, Issue 2, 2013, Pages 45-70]
  • Intellectual capital Examining the Impact of Intellectual Capital on Improving Financial Reporting Quality of the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 75-99]
  • Interim Operating Cash flows A Study of Characteristics of Interim Cash Flow Series and Their Proxies and the Ability to Predict Them [Volume 5, Issue 1, 2013, Pages 1-26]
  • Iran’s Environment The Impact of Adopting IASs on Iran Environment from Economic Perspective [Volume 5, Issue 1, 2013, Pages 87-111]

K

  • Keyword:EPS [Volume 5, Issue 2, 2013, Pages 45-70]
  • Keywords: Accounting Standards for Municipalities Extended Abstract Investigating the Necessity and Usefulness of Establishing Conceptual Framework Based on Accounting Standards for Municipalities [Volume 5, Issue 1, 2013, Pages 191-217]
  • Keywords: Auditor Monitoring Monitoring Role of Auditing and Corporate Dividend Payout Policies [Volume 5, Issue 1, 2013, Pages 113-140]
  • Keywords: Audit Partner Rotation Studying the Effects of Rotation of Audit Firms and Audit Partner on Annual Adjustments and Audit Quality [Volume 5, Issue 2, 2013, Pages 1-24]
  • Keywords: Financial leverage A Study of the Relationship between Financial Leverage and Real Earning Management of Listed Companies in Tehran Stock [Volume 5, Issue 1, 2013, Pages 33-54]
  • Keywords: Financial Reporting Quality Examining the Impact of Intellectual Capital on Improving Financial Reporting Quality of the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 75-99]
  • Keywords: Free Cash Flow Risk Investigation of Interactions between Free Cash Flow, Debt Policy and Ownership Structure Using the Simultaneous Equations System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 165-206]
  • Keywords: Growth Opportunities An Analysis of the Effects of Growth Opportunities on Financial Leverage of Companies Listed on Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 141-168]
  • Keywords: Independence of mind Iranian Auditors' Competence in Maintaining Independence in a Conflict with Client Management [Volume 5, Issue 2, 2013, Pages 97-126]
  • Keywords: International Accounting Standards The Impact of Adopting IASs on Iran Environment from Economic Perspective [Volume 5, Issue 1, 2013, Pages 87-111]
  • Keywords: Organizational Culture The Association between Organizational Culture and Performance Measurement Systems in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 127-163]
  • Keywords:Predicting Earnings Management Predicting Earnings Management level By Using Artificial Neural Networks [Volume 5, Issue 1, 2013, Pages 169-190]
  • Keywords: Prediction A Study of Characteristics of Interim Cash Flow Series and Their Proxies and the Ability to Predict Them [Volume 5, Issue 1, 2013, Pages 1-26]
  • Keywords: Real Earnings Management The Impact of Real Earnings Management on Investment Behavior of Companies Listed on Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 55-85]

O

  • Operating Cash flows and Proxies for Cash flows from Operation A Study of Characteristics of Interim Cash Flow Series and Their Proxies and the Ability to Predict Them [Volume 5, Issue 1, 2013, Pages 1-26]
  • Optimal Leverage An Analysis of the Effects of Growth Opportunities on Financial Leverage of Companies Listed on Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 141-168]
  • Overinvestment The Impact of Real Earnings Management on Investment Behavior of Companies Listed on Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 55-85]
  • Ownership structure [Volume 5, Issue 2, 2013, Pages 45-70]
  • Ownership structure Investigation of Interactions between Free Cash Flow, Debt Policy and Ownership Structure Using the Simultaneous Equations System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 165-206]

P

  • Partial Adjustment An Analysis of the Effects of Growth Opportunities on Financial Leverage of Companies Listed on Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 141-168]
  • Performance Measurement Extended Abstract Investigating the Necessity and Usefulness of Establishing Conceptual Framework Based on Accounting Standards for Municipalities [Volume 5, Issue 1, 2013, Pages 191-217]
  • Performance Measurement Systems The Association between Organizational Culture and Performance Measurement Systems in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 127-163]

S

  • Simultaneous-Equation Investigation of Interactions between Free Cash Flow, Debt Policy and Ownership Structure Using the Simultaneous Equations System: Case Study of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 165-206]
  • Stuctural Capital Coefficient Examining the Impact of Intellectual Capital on Improving Financial Reporting Quality of the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 2, 2013, Pages 75-99]

T

  • Time-series A Study of Characteristics of Interim Cash Flow Series and Their Proxies and the Ability to Predict Them [Volume 5, Issue 1, 2013, Pages 1-26]

U

  • Underinvestment The Impact of Real Earnings Management on Investment Behavior of Companies Listed on Tehran Stock Exchange [Volume 5, Issue 1, 2013, Pages 55-85]