Keyword Index

A

  • Acceptance levels of XBRL The Study of Reporting Language (XBRL) Dimensions and Acceptance Levels [Volume 6, Issue 3, 2016, Pages 1-16]
  • Accounting Matching Ethical Propositions in Islamic Texts and Accounting Texts [Volume 6, Issue 3, 2016, Pages 17-34]
  • Accounting Conservatism The Relationship between Audit Specialization and Audit Delay with Accounting Conservatism [Volume 6, Issue 3, 2016, Pages 73-96]
  • Accounting Conservatism The Effect of Accounting Conservatism on Relationship between Earning Management and Tax Aggressive Reporting [Volume 6, Issue 4, 2016, Pages 23-40]
  • Accounting Information The Dynamics of Accounting and Financial Information for Valuation of Securities [Volume 6, Issue 4, 2016, Pages 83-102]
  • Accounting Research An Analytic Review to Positivism and Critical Realism in Accounting Research [Volume 6, Issue 2, 2016, Pages 41-54]
  • Agency Costs Capital Structure and Agency Theory: Empirical Evidence From Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 41-66]
  • Aggressive tax reporting The Effect of Accounting Conservatism on Relationship between Earning Management and Tax Aggressive Reporting [Volume 6, Issue 4, 2016, Pages 23-40]
  • Asymmetric information Moral Hazard and Asymmetric Information in IPO Underpricing [Volume 6, Issue 1, 2016, Pages 21-42]
  • Audit judgment Auditing Challenging Fair Value and Other Estimates [Volume 6, Issue 4, 2016, Pages 128-144]
  • Audit specialization and Audit report The Relationship between Audit Specialization and Audit Delay with Accounting Conservatism [Volume 6, Issue 3, 2016, Pages 73-96]

B

  • Bad News Hoarding The Effect of Debt Maturity on Future Stock Price [Volume 6, Issue 1, 2016, Pages 99-116]
  • Bank borrowing The Effect of Financial Structure on Stock Price Volatility in Firms Listed at Tehran Stock Exchange [Volume 6, Issue 2, 2016, Pages 1-16]
  • Big Data How Big Data will Change Financial Accounting? [Volume 6, Issue 3, 2016, Pages 35-50]

C

  • Capital increase The Effect of Financial Structure on Stock Price Volatility in Firms Listed at Tehran Stock Exchange [Volume 6, Issue 2, 2016, Pages 1-16]
  • Capital Structure Capital Structure and Agency Theory: Empirical Evidence From Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 41-66]
  • Community engagement The Relationship between Corporate Governance and Community Engagement in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 103-128]
  • Conflict of interest Capital Structure and Agency Theory: Empirical Evidence From Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 41-66]
  • Continuous auditing Utilization of the Information Technology in External Audit in Iran, Problems and Constraints [Volume 6, Issue 2, 2016, Pages 55-70]
  • Corporate Governance The Relationship between Corporate Governance and Community Engagement in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 103-128]
  • Corporate governance mechanism The Study Effect of Corporate Governance Mechanisms on Conditional Conservatism [Volume 6, Issue 3, 2016, Pages 51-72]
  • Critical Realism An Analytic Review to Positivism and Critical Realism in Accounting Research [Volume 6, Issue 2, 2016, Pages 41-54]

D

  • Debt Maturity The Effect of Debt Maturity on Future Stock Price [Volume 6, Issue 1, 2016, Pages 99-116]
  • Dynamics models The Dynamics of Accounting and Financial Information for Valuation of Securities [Volume 6, Issue 4, 2016, Pages 83-102]

E

  • Epistemological Objectivity Philosophical Beliefs of Financial Reporting [Volume 6, Issue 1, 2016, Pages 81-98]
  • Estimates Auditing Challenging Fair Value and Other Estimates [Volume 6, Issue 4, 2016, Pages 128-144]
  • Extended Business Reporting Language The Study of Reporting Language (XBRL) Dimensions and Acceptance Levels [Volume 6, Issue 3, 2016, Pages 1-16]
  • External Audit Utilization of the Information Technology in External Audit in Iran, Problems and Constraints [Volume 6, Issue 2, 2016, Pages 55-70]

F

  • Fair value Accounting How Big Data will Change Financial Accounting? [Volume 6, Issue 3, 2016, Pages 35-50]
  • Fair values Auditing Challenging Fair Value and Other Estimates [Volume 6, Issue 4, 2016, Pages 128-144]
  • Financial Accounting How Big Data will Change Financial Accounting? [Volume 6, Issue 3, 2016, Pages 35-50]
  • Financial structure The Effect of Financial Structure on Stock Price Volatility in Firms Listed at Tehran Stock Exchange [Volume 6, Issue 2, 2016, Pages 1-16]
  • Financing The Effect of Accounting Conservatism on the Volume of Financing [Volume 6, Issue 1, 2016, Pages 43-60]
  • Fundamental analysis Predicting Stock Returns with Financial Ratios; An Exploration in Recent Researches [Volume 6, Issue 2, 2016, Pages 71-92]
  • Future Stock Price Crash Risk The Effect of Debt Maturity on Future Stock Price [Volume 6, Issue 1, 2016, Pages 99-116]

H

  • Human Capital The Importance of Intellectual Capital’s Measurement [Volume 6, Issue 1, 2016, Pages 1-19]

I

  • Implementation Matching Ethical Propositions in Islamic Texts and Accounting Texts [Volume 6, Issue 3, 2016, Pages 17-34]
  • Independence Review on the Mandatory Rotation of Auditor [Volume 6, Issue 2, 2016, Pages 17-40]
  • Information Technology (IT) Utilization of the Information Technology in External Audit in Iran, Problems and Constraints [Volume 6, Issue 2, 2016, Pages 55-70]
  • Initial Public offering (IPO) Moral Hazard and Asymmetric Information in IPO Underpricing [Volume 6, Issue 1, 2016, Pages 21-42]
  • Institutional Ownership The Study Effect of Corporate Governance Mechanisms on Conditional Conservatism [Volume 6, Issue 3, 2016, Pages 51-72]
  • Investors The Effect of Feeling in Decision Making of Investors [Volume 6, Issue 2, 2016, Pages 93-121]
  • Iran Utilization of the Information Technology in External Audit in Iran, Problems and Constraints [Volume 6, Issue 2, 2016, Pages 55-70]
  • Islam Matching Ethical Propositions in Islamic Texts and Accounting Texts [Volume 6, Issue 3, 2016, Pages 17-34]

L

  • Life cycle of company The Relationship between Companie's Life Cycle and the Stock Price Crash Risk [Volume 6, Issue 4, 2016, Pages 1-22]

M

O

  • Outcome knowledge The Influence of Professional Identity and Outcome Knowledge on Professional Judgment [Volume 6, Issue 4, 2016, Pages 145-163]
  • Ownership of major shareholders The Study Effect of Corporate Governance Mechanisms on Conditional Conservatism [Volume 6, Issue 3, 2016, Pages 51-72]

P

  • Philosophical Beliefs of Financial Reporting Philosophical Beliefs of Financial Reporting [Volume 6, Issue 1, 2016, Pages 81-98]
  • Positivism An Analytic Review to Positivism and Critical Realism in Accounting Research [Volume 6, Issue 2, 2016, Pages 41-54]
  • Professional identity The Influence of Professional Identity and Outcome Knowledge on Professional Judgment [Volume 6, Issue 4, 2016, Pages 145-163]
  • Professional judgment The Influence of Professional Identity and Outcome Knowledge on Professional Judgment [Volume 6, Issue 4, 2016, Pages 145-163]
  • Propositions Matching Ethical Propositions in Islamic Texts and Accounting Texts [Volume 6, Issue 3, 2016, Pages 17-34]

Q

  • Quality of accounting information The Relationship between Audit Specialization and Audit Delay with Accounting Conservatism [Volume 6, Issue 3, 2016, Pages 73-96]
  • Quality of auditing Review on the Mandatory Rotation of Auditor [Volume 6, Issue 2, 2016, Pages 17-40]

R

  • Regular Bayesian Neural Network A Regular Bayesian Meural Network to Predict the Stock Market [Volume 6, Issue 4, 2016, Pages 67-82]
  • Relational capital The Importance of Intellectual Capital’s Measurement [Volume 6, Issue 1, 2016, Pages 1-19]
  • Research paradigms An Analytic Review to Positivism and Critical Realism in Accounting Research [Volume 6, Issue 2, 2016, Pages 41-54]

S

  • Social Reality Construction Philosophical Beliefs of Financial Reporting [Volume 6, Issue 1, 2016, Pages 81-98]
  • Stock price crash risk The Relationship between Companie's Life Cycle and the Stock Price Crash Risk [Volume 6, Issue 4, 2016, Pages 1-22]
  • Stock price prediction A Regular Bayesian Meural Network to Predict the Stock Market [Volume 6, Issue 4, 2016, Pages 67-82]
  • Stock Return The Effect of Feeling in Decision Making of Investors [Volume 6, Issue 2, 2016, Pages 93-121]
  • Stock Returns Predicting Stock Returns with Financial Ratios; An Exploration in Recent Researches [Volume 6, Issue 2, 2016, Pages 71-92]
  • Structural capital The Importance of Intellectual Capital’s Measurement [Volume 6, Issue 1, 2016, Pages 1-19]
  • Structural Equation Modeling Capital Structure and Agency Theory: Empirical Evidence From Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 41-66]

T

  • Tax aggressiveness A Conceptual Framework for Corporate Tax Planning [Volume 6, Issue 1, 2016, Pages 61-80]
  • Tax avoidance A Conceptual Framework for Corporate Tax Planning [Volume 6, Issue 1, 2016, Pages 61-80]
  • Tax Evasion A Conceptual Framework for Corporate Tax Planning [Volume 6, Issue 1, 2016, Pages 61-80]
  • Tax planning A Conceptual Framework for Corporate Tax Planning [Volume 6, Issue 1, 2016, Pages 61-80]
  • Tax shelter A Conceptual Framework for Corporate Tax Planning [Volume 6, Issue 1, 2016, Pages 61-80]
  • Tehran Stock Exchange The Relationship between Companie's Life Cycle and the Stock Price Crash Risk [Volume 6, Issue 4, 2016, Pages 1-22]
  • Tehran Stock Exchange The Relationship between Corporate Governance and Community Engagement in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 103-128]
  • The Concept of dynamics The Dynamics of Accounting and Financial Information for Valuation of Securities [Volume 6, Issue 4, 2016, Pages 83-102]

U

V

  • Volatility of stock price The Effect of Financial Structure on Stock Price Volatility in Firms Listed at Tehran Stock Exchange [Volume 6, Issue 2, 2016, Pages 1-16]

W