Keyword Index

A

  • Accounting Information Quality Product Market Competition and Accounting Information Quality [Volume 6, Issue 2, 2014, Pages 131-166]
  • Accruals Quality Product Market Competition and Accounting Information Quality [Volume 6, Issue 2, 2014, Pages 131-166]
  • Asymmetric Price Adjustment Investigating the Relationship between Speed of Price Adjustment and Earnings Quality of Listed Companies in Tehran Stock Exchange (TSE) [Volume 6, Issue 2, 2014, Pages 27-52]

C

  • Cash Management Extended Abstract The Role of Ownership Structure in the Inventory and Cash Management Practices in the Companies Listed on Tehran Stock Exchange [Volume 6, Issue 1, 2014, Pages 29-62]
  • Competition in Product Market The Effect of Competition in Product Market on the Degree of Relationship between Capital Structure and Business Enterprise Performance [Volume 6, Issue 2, 2014, Pages 107-129]
  • Conservatism The Relationship between Accounting Conservatism and Efficient Investment [Volume 6, Issue 2, 2014, Pages 167-195]

D

  • Debt Policy The Monitoring Role of Ownership Structure and Debt Policy on Controlling Agency Problem of Free Cash Flow of Companies Listed in the Tehran Stock exchange (TSE) [Volume 6, Issue 1, 2014, Pages 63-90]
  • Disclosure quality Product Market Competition and Accounting Information Quality [Volume 6, Issue 2, 2014, Pages 131-166]

E

  • Earnings Management Examining the Importance of Achieving Last Year’s Earnings Threshold: An Investor’s Perception [Volume 6, Issue 1, 2014, Pages 175-194]
  • Earnings Management Information Asymmetry and Earnings Management: Evidence from Companies Listed on Tehran Stock Exchange (TSE) [Volume 6, Issue 2, 2014, Pages 1-26]

F

  • Family Firms A Study of Family and Non-family Ownership Influence on Conservatism in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 53-86]
  • Financial-Leverage The Effect of Competition in Product Market on the Degree of Relationship between Capital Structure and Business Enterprise Performance [Volume 6, Issue 2, 2014, Pages 107-129]
  • Financial Performance The Relationship between privatization and Corporate Governance Mechanisms with Speed of Corporate Financial Reporting and Financial Performance [Volume 6, Issue 1, 2014, Pages 115-140]

G

  • Growth Explaining the Relationship Indices of the Performance Evaluation and Rank Performance with the Growth of the Companies [Volume 6, Issue 1, 2014, Pages 1-28]

H

  • Herfindahl-Hirschman Index Product Market Competition and Accounting Information Quality [Volume 6, Issue 2, 2014, Pages 131-166]
  • Herfindahl-Hirschman’s Index The Effect of Competition in Product Market on the Degree of Relationship between Capital Structure and Business Enterprise Performance [Volume 6, Issue 2, 2014, Pages 107-129]

I

  • Information perspective Information Asymmetry and Earnings Management: Evidence from Companies Listed on Tehran Stock Exchange (TSE) [Volume 6, Issue 2, 2014, Pages 1-26]
  • Internal Controls Recognizing Risk Factors Affecting Fraud Probability in Financial Reporting from Auditors' Viewpoint and Its Impact on Firms' Performance [Volume 6, Issue 1, 2014, Pages 141-173]
  • Inventory Management Extended Abstract The Role of Ownership Structure in the Inventory and Cash Management Practices in the Companies Listed on Tehran Stock Exchange [Volume 6, Issue 1, 2014, Pages 29-62]

K

  • Keyword: Conservatism A Study of Family and Non-family Ownership Influence on Conservatism in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 53-86]
  • Keywords: Capital Structure The Effect of Competition in Product Market on the Degree of Relationship between Capital Structure and Business Enterprise Performance [Volume 6, Issue 2, 2014, Pages 107-129]
  • Keywords: Corporate Governance The Relationship between privatization and Corporate Governance Mechanisms with Speed of Corporate Financial Reporting and Financial Performance [Volume 6, Issue 1, 2014, Pages 115-140]
  • Keywords: Earnings Threshold Examining the Importance of Achieving Last Year’s Earnings Threshold: An Investor’s Perception [Volume 6, Issue 1, 2014, Pages 175-194]
  • Keywords: Efficient Investment The Relationship between Accounting Conservatism and Efficient Investment [Volume 6, Issue 2, 2014, Pages 167-195]
  • Keywords: Fraud Risk Index Recognizing Risk Factors Affecting Fraud Probability in Financial Reporting from Auditors' Viewpoint and Its Impact on Firms' Performance [Volume 6, Issue 1, 2014, Pages 141-173]
  • Keywords: free cash flow The Monitoring Role of Ownership Structure and Debt Policy on Controlling Agency Problem of Free Cash Flow of Companies Listed in the Tehran Stock exchange (TSE) [Volume 6, Issue 1, 2014, Pages 63-90]
  • Keywords: Implied cost of capital Effect of Characteristics of Firms on Calculated Expected Return of Composite Implied Cost of Capital (CICC) [Volume 6, Issue 1, 2014, Pages 91-114]
  • Keywords: Indices of performance evaluation Explaining the Relationship Indices of the Performance Evaluation and Rank Performance with the Growth of the Companies [Volume 6, Issue 1, 2014, Pages 1-28]
  • Keywords: Information Asymmetry Information Asymmetry and Earnings Management: Evidence from Companies Listed on Tehran Stock Exchange (TSE) [Volume 6, Issue 2, 2014, Pages 1-26]
  • Keywords: Market Efficiency Investigating the Relationship between Speed of Price Adjustment and Earnings Quality of Listed Companies in Tehran Stock Exchange (TSE) [Volume 6, Issue 2, 2014, Pages 27-52]
  • Keywords: Ownership Structure Extended Abstract The Role of Ownership Structure in the Inventory and Cash Management Practices in the Companies Listed on Tehran Stock Exchange [Volume 6, Issue 1, 2014, Pages 29-62]
  • Keywords: Product Market Competition Product Market Competition and Accounting Information Quality [Volume 6, Issue 2, 2014, Pages 131-166]
  • Keywords: The Excess Returns of Portfolio Investigating the Relationship between Size Factor, Value Factor and Market Risk Premium (Complementary or Substitution) in Explaining the Portfolios Excess Returns Changes [Volume 6, Issue 2, 2014, Pages 87-106]

M

  • Managerial Ownership The Relationship between Accounting Conservatism and Efficient Investment [Volume 6, Issue 2, 2014, Pages 167-195]
  • Market Premium Factor Investigating the Relationship between Size Factor, Value Factor and Market Risk Premium (Complementary or Substitution) in Explaining the Portfolios Excess Returns Changes [Volume 6, Issue 2, 2014, Pages 87-106]

O

  • Opportunism perspective Information Asymmetry and Earnings Management: Evidence from Companies Listed on Tehran Stock Exchange (TSE) [Volume 6, Issue 2, 2014, Pages 1-26]
  • Ownership structure The Monitoring Role of Ownership Structure and Debt Policy on Controlling Agency Problem of Free Cash Flow of Companies Listed in the Tehran Stock exchange (TSE) [Volume 6, Issue 1, 2014, Pages 63-90]

P

  • Performance Measures Recognizing Risk Factors Affecting Fraud Probability in Financial Reporting from Auditors' Viewpoint and Its Impact on Firms' Performance [Volume 6, Issue 1, 2014, Pages 141-173]
  • Prospect Theory Examining the Importance of Achieving Last Year’s Earnings Threshold: An Investor’s Perception [Volume 6, Issue 1, 2014, Pages 175-194]

R

  • Rank performance Explaining the Relationship Indices of the Performance Evaluation and Rank Performance with the Growth of the Companies [Volume 6, Issue 1, 2014, Pages 1-28]
  • Reference Point Examining the Importance of Achieving Last Year’s Earnings Threshold: An Investor’s Perception [Volume 6, Issue 1, 2014, Pages 175-194]
  • Risk Factors Recognizing Risk Factors Affecting Fraud Probability in Financial Reporting from Auditors' Viewpoint and Its Impact on Firms' Performance [Volume 6, Issue 1, 2014, Pages 141-173]

S

  • Size Factor Investigating the Relationship between Size Factor, Value Factor and Market Risk Premium (Complementary or Substitution) in Explaining the Portfolios Excess Returns Changes [Volume 6, Issue 2, 2014, Pages 87-106]
  • Speed of Corporate Financial Reporting The Relationship between privatization and Corporate Governance Mechanisms with Speed of Corporate Financial Reporting and Financial Performance [Volume 6, Issue 1, 2014, Pages 115-140]
  • Speed of Price Adjustment Investigating the Relationship between Speed of Price Adjustment and Earnings Quality of Listed Companies in Tehran Stock Exchange (TSE) [Volume 6, Issue 2, 2014, Pages 27-52]

T

  • Tehran Stock Exchange A Study of Family and Non-family Ownership Influence on Conservatism in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 2, 2014, Pages 53-86]
  • Tehran Stock Exchange The Effect of Competition in Product Market on the Degree of Relationship between Capital Structure and Business Enterprise Performance [Volume 6, Issue 2, 2014, Pages 107-129]
  • TOPSIS Explaining the Relationship Indices of the Performance Evaluation and Rank Performance with the Growth of the Companies [Volume 6, Issue 1, 2014, Pages 1-28]

V

  • Value Factor Investigating the Relationship between Size Factor, Value Factor and Market Risk Premium (Complementary or Substitution) in Explaining the Portfolios Excess Returns Changes [Volume 6, Issue 2, 2014, Pages 87-106]