Keyword Index

A

  • Abnormal stock returns The Impact of Cash Holdings &Financial Flexibility on Abnormal Stock Returns in the Companies Accepted in Tehran Stock Market Supervisor [Volume 3, Issue 3, 2013, Pages 35-52]
  • Accountability Accountability and the Challenges of Information Disclosure [Volume 3, Issue 3, 2013, Pages 73-94]
  • Accounting [Volume 3, Issue 4, 2013, Pages 123-134]
  • Accounting information system Safety and Security Threats in Accounting Information System [Volume 3, Issue 3, 2013, Pages 153-163]
  • Accounting information systems Accounting Information System Coordination [Volume 3, Issue 2, 2013, Pages 107-124]
  • Accounting profit Earnings Quality and Its Measurments [Volume 3, Issue 2, 2013, Pages 125-145]
  • A full accrual basis Necessity of Using the Full Accrual Basis of Accounting in the Tax Affairs [Volume 3, Issue 4, 2013, Pages 15-26]
  • Annual adjustments Nature of Financial Statements Restatement in Iran: In According to Classification of GAO [Volume 3, Issue 4, 2013, Pages 1-14]
  • Artificial intelligence systems [Volume 3, Issue 3, 2013, Pages 95-107]
  • Artificial neural networks Linear and Nonlinear Structures in Predicting Stock Return [Volume 3, Issue 4, 2013, Pages 109-122]
  • Ask spread Examining Relationshionship between on Limit Price and Information Asymmetry in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 37-51]
  • Audit composition The Investigation Influencing Factors Over Accept or Reject of the Client on The Independent Auditors [Volume 3, Issue 2, 2013, Pages 17-35]
  • Audit experience The Investigation Influencing Factors Over Accept or Reject of the Client on The Independent Auditors [Volume 3, Issue 2, 2013, Pages 17-35]
  • Auditing Institution [Volume 3, Issue 3, 2013, Pages 95-107]
  • Auditors [Volume 3, Issue 3, 2013, Pages 95-107]
  • Auditor’s change The Relationship between Companies Demand for Audit Services and the Change Auditors [Volume 3, Issue 2, 2013, Pages 89-105]

B

  • Balanced Score Card (BSC) Comparison of Organization Evaluation Methods: Balanced Score Card (BSC) Vs. European Foundation for Quality Management (EFQM) [Volume 3, Issue 2, 2013, Pages 1-15]
  • Behavioral finance hypothesis Momentum Strategies, Proving Informational Content of Accounting Profit [Volume 3, Issue 3, 2013, Pages 1-17]
  • Bid Examining Relationshionship between on Limit Price and Information Asymmetry in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 37-51]
  • Business strategy Investigating the Relationship Between Business Strategy and Human Capital Reporting Using GMM Method [Volume 3, Issue 3, 2013, Pages 109-127]

C

  • Capital Asset Pricing Model Linear and Nonlinear Structures in Predicting Stock Return [Volume 3, Issue 4, 2013, Pages 109-122]
  • Capital Structure Review of Relationship Between Capital Structure and Rate of Return on Assets and Return on Equity of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 67-82]
  • Causal Reasoning Causal Reasoning in Financial Reporting and Voluntary Disclosure [Volume 3, Issue 3, 2013, Pages 129-152]
  • Client The Investigation Influencing Factors Over Accept or Reject of the Client on The Independent Auditors [Volume 3, Issue 2, 2013, Pages 17-35]
  • Clients risk The Investigation Influencing Factors Over Accept or Reject of the Client on The Independent Auditors [Volume 3, Issue 2, 2013, Pages 17-35]
  • Competitive advantages A Review of the Models Used to Measure Intellectual Capital(IC) [Volume 3, Issue 3, 2013, Pages 165-183]
  • Concept mapping Concept Mapping in a Financial Accounting Theory Course [Volume 3, Issue 4, 2013, Pages 155-167]
  • Contingency theory Accounting Information System Coordination [Volume 3, Issue 2, 2013, Pages 107-124]
  • Coordination Accounting Information System Coordination [Volume 3, Issue 2, 2013, Pages 107-124]
  • Corruption Necessity of Using the Full Accrual Basis of Accounting in the Tax Affairs [Volume 3, Issue 4, 2013, Pages 15-26]
  • Cost of Capital Survey Estimates of the Cost of Capital and the Growth Rate of the Design Models Based on Forecasts of Earnings [Volume 3, Issue 4, 2013, Pages 135-154]
  • Critical accounting theory Accountability and the Challenges of Information Disclosure [Volume 3, Issue 3, 2013, Pages 73-94]

D

  • Debt contracts Study of Earnings Management Incentives [Volume 3, Issue 2, 2013, Pages 53-70]
  • Demand for audit service The Relationship between Companies Demand for Audit Services and the Change Auditors [Volume 3, Issue 2, 2013, Pages 89-105]
  • Diagnosis Causal Reasoning in Financial Reporting and Voluntary Disclosure [Volume 3, Issue 3, 2013, Pages 129-152]
  • Dividend An Investigation of the Relation between the Dividend-Paying Status and Earnings Quality in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 83-107]
  • Dynamic Trade Speed of Adjustment of Cash and Effective Corporate Factors on It [Volume 3, Issue 3, 2013, Pages 19-33]

E

  • Earning Quality An Investigation of the Relation between the Dividend-Paying Status and Earnings Quality in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 83-107]
  • Earnings forecasts Survey Estimates of the Cost of Capital and the Growth Rate of the Design Models Based on Forecasts of Earnings [Volume 3, Issue 4, 2013, Pages 135-154]
  • Earnings management incentives Study of Earnings Management Incentives [Volume 3, Issue 2, 2013, Pages 53-70]
  • Economic profit Earnings Quality and Its Measurments [Volume 3, Issue 2, 2013, Pages 125-145]
  • Efficient market hypothesis Momentum Strategies, Proving Informational Content of Accounting Profit [Volume 3, Issue 3, 2013, Pages 1-17]
  • Environmental [Volume 3, Issue 4, 2013, Pages 123-134]
  • European Foundation for Quality Management (EFQM) Comparison of Organization Evaluation Methods: Balanced Score Card (BSC) Vs. European Foundation for Quality Management (EFQM) [Volume 3, Issue 2, 2013, Pages 1-15]
  • Expert systems [Volume 3, Issue 3, 2013, Pages 95-107]
  • External financing activities The Impact of External Financing Methods on Firm’s Future Return: Focusing on Working Capital Accruals [Volume 3, Issue 2, 2013, Pages 72-87]

F

  • Fama and French Three Factor Model Linear and Nonlinear Structures in Predicting Stock Return [Volume 3, Issue 4, 2013, Pages 109-122]
  • Financial accounting theory Concept Mapping in a Financial Accounting Theory Course [Volume 3, Issue 4, 2013, Pages 155-167]
  • Financial Flexibility The Impact of Cash Holdings &Financial Flexibility on Abnormal Stock Returns in the Companies Accepted in Tehran Stock Market Supervisor [Volume 3, Issue 3, 2013, Pages 35-52]
  • Financial restatement statement Nature of Financial Statements Restatement in Iran: In According to Classification of GAO [Volume 3, Issue 4, 2013, Pages 1-14]
  • Firm Characteristics Firms Characteristics and Graphs Voluntary Disclosure in the Annual Reports of the Iranian Companies [Volume 3, Issue 4, 2013, Pages 45-65]
  • Free cash flows Study of Earnings Management Incentives [Volume 3, Issue 2, 2013, Pages 53-70]

G

  • Governmental accounting Necessity of Using the Full Accrual Basis of Accounting in the Tax Affairs [Volume 3, Issue 4, 2013, Pages 15-26]
  • Graphs Firms Characteristics and Graphs Voluntary Disclosure in the Annual Reports of the Iranian Companies [Volume 3, Issue 4, 2013, Pages 45-65]
  • Growth Rate Survey Estimates of the Cost of Capital and the Growth Rate of the Design Models Based on Forecasts of Earnings [Volume 3, Issue 4, 2013, Pages 135-154]

H

  • Hierarchical Concept Mapping in a Financial Accounting Theory Course [Volume 3, Issue 4, 2013, Pages 155-167]
  • Human Capital Reporting Investigating the Relationship Between Business Strategy and Human Capital Reporting Using GMM Method [Volume 3, Issue 3, 2013, Pages 109-127]

I

  • Income quality Earnings Quality and Its Measurments [Volume 3, Issue 2, 2013, Pages 125-145]
  • Information Asymmetry Examining Relationshionship between on Limit Price and Information Asymmetry in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 37-51]
  • Information Content An Investigation of the Relation between the Dividend-Paying Status and Earnings Quality in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 83-107]
  • Information disclose Accountability and the Challenges of Information Disclosure [Volume 3, Issue 3, 2013, Pages 73-94]
  • Information overload Accountability and the Challenges of Information Disclosure [Volume 3, Issue 3, 2013, Pages 73-94]
  • Information processing theory Accounting Information System Coordination [Volume 3, Issue 2, 2013, Pages 107-124]
  • Information Technology Safety and Security Threats in Accounting Information System [Volume 3, Issue 3, 2013, Pages 153-163]
  • Institutional Shareholders Study of Earnings Management Incentives [Volume 3, Issue 2, 2013, Pages 53-70]
  • Islam [Volume 3, Issue 4, 2013, Pages 123-134]

K

  • Keywords: Cash assets holding The Impact of Cash Holdings &Financial Flexibility on Abnormal Stock Returns in the Companies Accepted in Tehran Stock Market Supervisor [Volume 3, Issue 3, 2013, Pages 35-52]
  • Keywords: Taxes Necessity of Using the Full Accrual Basis of Accounting in the Tax Affairs [Volume 3, Issue 4, 2013, Pages 15-26]

L

  • Linkages Concept Mapping in a Financial Accounting Theory Course [Volume 3, Issue 4, 2013, Pages 155-167]

M

  • Management accounting system Accounting Information System Coordination [Volume 3, Issue 2, 2013, Pages 107-124]
  • Meaningful learning Concept Mapping in a Financial Accounting Theory Course [Volume 3, Issue 4, 2013, Pages 155-167]
  • Measuring A Review of the Models Used to Measure Intellectual Capital(IC) [Volume 3, Issue 3, 2013, Pages 165-183]
  • Measurnment criteria Earnings Quality and Its Measurments [Volume 3, Issue 2, 2013, Pages 125-145]
  • Misconceptions Concept Mapping in a Financial Accounting Theory Course [Volume 3, Issue 4, 2013, Pages 155-167]
  • Momentum Strategies Momentum Strategies, Proving Informational Content of Accounting Profit [Volume 3, Issue 3, 2013, Pages 1-17]

O

  • Off Model cash holdings Speed of Adjustment of Cash and Effective Corporate Factors on It [Volume 3, Issue 3, 2013, Pages 19-33]
  • Organization excellence Comparison of Organization Evaluation Methods: Balanced Score Card (BSC) Vs. European Foundation for Quality Management (EFQM) [Volume 3, Issue 2, 2013, Pages 1-15]
  • Organization Performance Assessment Comparison of Organization Evaluation Methods: Balanced Score Card (BSC) Vs. European Foundation for Quality Management (EFQM) [Volume 3, Issue 2, 2013, Pages 1-15]

P

  • Political Costs Study of Earnings Management Incentives [Volume 3, Issue 2, 2013, Pages 53-70]
  • Predicting Stock Return Linear and Nonlinear Structures in Predicting Stock Return [Volume 3, Issue 4, 2013, Pages 109-122]
  • Prediction Causal Reasoning in Financial Reporting and Voluntary Disclosure [Volume 3, Issue 3, 2013, Pages 129-152]
  • Price Limit Examining Relationshionship between on Limit Price and Information Asymmetry in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 37-51]
  • Profit momentum Momentum Strategies, Proving Informational Content of Accounting Profit [Volume 3, Issue 3, 2013, Pages 1-17]
  • Psychological theories Accountability and the Challenges of Information Disclosure [Volume 3, Issue 3, 2013, Pages 73-94]

R

  • Rate of return on assets Review of Relationship Between Capital Structure and Rate of Return on Assets and Return on Equity of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 67-82]
  • Rate of return on equity Review of Relationship Between Capital Structure and Rate of Return on Assets and Return on Equity of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 67-82]
  • Return on investment models A Review of the Models Used to Measure Intellectual Capital(IC) [Volume 3, Issue 3, 2013, Pages 165-183]

S

  • Security Safety and Security Threats in Accounting Information System [Volume 3, Issue 3, 2013, Pages 153-163]
  • Security threats Safety and Security Threats in Accounting Information System [Volume 3, Issue 3, 2013, Pages 153-163]
  • Specification of audit entities The Relationship between Companies Demand for Audit Services and the Change Auditors [Volume 3, Issue 2, 2013, Pages 89-105]
  • Specification of companies The Relationship between Companies Demand for Audit Services and the Change Auditors [Volume 3, Issue 2, 2013, Pages 89-105]
  • Speed of adjustment of cash Speed of Adjustment of Cash and Effective Corporate Factors on It [Volume 3, Issue 3, 2013, Pages 19-33]
  • Stock future return The Impact of External Financing Methods on Firm’s Future Return: Focusing on Working Capital Accruals [Volume 3, Issue 2, 2013, Pages 72-87]
  • Stock market models A Review of the Models Used to Measure Intellectual Capital(IC) [Volume 3, Issue 3, 2013, Pages 165-183]

T

  • Tehran Stock Exchange Examining Relationshionship between on Limit Price and Information Asymmetry in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 37-51]
  • Tehran Stock Exchange Investigating the Relationship Between Business Strategy and Human Capital Reporting Using GMM Method [Volume 3, Issue 3, 2013, Pages 109-127]
  • The organization's tax affairs Necessity of Using the Full Accrual Basis of Accounting in the Tax Affairs [Volume 3, Issue 4, 2013, Pages 15-26]

U

V

  • Voluntary Disclosure Causal Reasoning in Financial Reporting and Voluntary Disclosure [Volume 3, Issue 3, 2013, Pages 129-152]
  • Voluntary Disclosure Firms Characteristics and Graphs Voluntary Disclosure in the Annual Reports of the Iranian Companies [Volume 3, Issue 4, 2013, Pages 45-65]

W

  • Working capital accruals The Impact of External Financing Methods on Firm’s Future Return: Focusing on Working Capital Accruals [Volume 3, Issue 2, 2013, Pages 72-87]