Keyword Index

A

  • Accountants Analyzing the Value of Familiarity with International Financial Reporting Standards Concepts in Accounting Instructors [Volume 7, Issue 2, 2017, Pages 74-87]
  • Accounting field Education Quality and Accreditation in Business Schools and Accounting Field [Volume 7, Issue 3, 2017, Pages 131-150]
  • Accounting Information The Press and the Media: New Information Intermediaries in the Capital Markets [Volume 7, Issue 2, 2017, Pages 56-73]
  • Accounting Research Points to Consider When Self-Assessing Your Empirical Accounting Research [Volume 7, Issue 4, 2017, Pages 141-167]
  • Accreditation Education Quality and Accreditation in Business Schools and Accounting Field [Volume 7, Issue 3, 2017, Pages 131-150]
  • Activity-based costing Antecedents and Consequences of Cost Information Usage in Decision Making [Volume 7, Issue 4, 2017, Pages 127-140]
  • Agency cost Product Market Competition and Its Effect on Three Important Criteria in Decision Making, Agency Cost, Capital Structure and the Cost of Capital [Volume 7, Issue 1, 2017, Pages 67-84]
  • Audit Committee Analysis of Mechanisms of Monitoring and Controlling of Corporate Governance System [Volume 7, Issue 4, 2017, Pages 59-82]

B

  • Behavioral research Antecedents and Consequences of Cost Information Usage in Decision Making [Volume 7, Issue 4, 2017, Pages 127-140]
  • Book debt ratios Study on the Impact of Financial Crisis on the Financial Leverage of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 1-16]

C

  • Capital Adequacy Stress Testing: A New Approach for Risk Management with Emphasis on Banks’ Capital Requirement [Volume 7, Issue 1, 2017, Pages 35-52]
  • Capital requirement Stress Testing: A New Approach for Risk Management with Emphasis on Banks’ Capital Requirement [Volume 7, Issue 1, 2017, Pages 35-52]
  • Capital Structure Product Market Competition and Its Effect on Three Important Criteria in Decision Making, Agency Cost, Capital Structure and the Cost of Capital [Volume 7, Issue 1, 2017, Pages 67-84]
  • Cash flow Identifying Effect of Independence of the Board of Directors on Earnings Quality among the Companies Listed in Tehran Stock Exchange [Volume 7, Issue 3, 2017, Pages 1-20]
  • CEO changes Good News, Bad News and CEO Changes and Changes in Board of Directors [Volume 7, Issue 3, 2017, Pages 151-168]
  • Changes in board of directors Good News, Bad News and CEO Changes and Changes in Board of Directors [Volume 7, Issue 3, 2017, Pages 151-168]
  • Conversion The Role of Internal Audit in Implementation of the IFRS [Volume 7, Issue 4, 2017, Pages 39-58]
  • Corporate Culture Global Corporate Citizenship; from Notions to Practices [Volume 7, Issue 1, 2017, Pages 17-34]
  • Corporate diversification Relation between Corporate Diversification and Firm Value [Volume 7, Issue 2, 2017, Pages 19-34]
  • Corporate Governance The Impact of Corporate Governance Mechanisms on the Investors’ Reaction [Volume 7, Issue 1, 2017, Pages 139-165]
  • Corporate Governance Identifying Effect of Independence of the Board of Directors on Earnings Quality among the Companies Listed in Tehran Stock Exchange [Volume 7, Issue 3, 2017, Pages 1-20]
  • Corporate Governance Upward Earnings Management, Corporate Governance and Expense Stickiness [Volume 7, Issue 3, 2017, Pages 61-80]
  • Corporate Governance Analysis of Mechanisms of Monitoring and Controlling of Corporate Governance System [Volume 7, Issue 4, 2017, Pages 59-82]
  • Corporate size Identifying Effect of Independence of the Board of Directors on Earnings Quality among the Companies Listed in Tehran Stock Exchange [Volume 7, Issue 3, 2017, Pages 1-20]
  • Cost information Antecedents and Consequences of Cost Information Usage in Decision Making [Volume 7, Issue 4, 2017, Pages 127-140]
  • Cost management Antecedents and Consequences of Cost Information Usage in Decision Making [Volume 7, Issue 4, 2017, Pages 127-140]
  • Cost of Capital Product Market Competition and Its Effect on Three Important Criteria in Decision Making, Agency Cost, Capital Structure and the Cost of Capital [Volume 7, Issue 1, 2017, Pages 67-84]
  • Court Studying the Role of Forensic Accountants in Money Laundering Proceedings [Volume 7, Issue 1, 2017, Pages 85-102]
  • Creative role The Press and the Media: New Information Intermediaries in the Capital Markets [Volume 7, Issue 2, 2017, Pages 56-73]
  • Criminal procedure Studying the Role of Forensic Accountants in Money Laundering Proceedings [Volume 7, Issue 1, 2017, Pages 85-102]

D

  • Decision Making Antecedents and Consequences of Cost Information Usage in Decision Making [Volume 7, Issue 4, 2017, Pages 127-140]
  • Discount Relation between Corporate Diversification and Firm Value [Volume 7, Issue 2, 2017, Pages 19-34]
  • Discretionary accruals The Survey of the Impact of Stock Liquidity and Earnings Management Based on Discretionary Accruals and the Actual Items [Volume 7, Issue 3, 2017, Pages 21-40]
  • Disseminating role The Press and the Media: New Information Intermediaries in the Capital Markets [Volume 7, Issue 2, 2017, Pages 56-73]

E

  • Economic crisis Study on the Impact of Financial Crisis on the Financial Leverage of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 1-16]
  • Economics and Consultancy views Qualitative Research in Management Accounting to Emphasis on Philosophic Foundations [Volume 7, Issue 2, 2017, Pages 35-55]
  • Expense stickiness Upward Earnings Management, Corporate Governance and Expense Stickiness [Volume 7, Issue 3, 2017, Pages 61-80]

F

  • Financial Leverage Study on the Impact of Financial Crisis on the Financial Leverage of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 1-16]
  • Firm valuation The Relationship of Accounting Conservatism with Market Responsess and Firms Value [Volume 7, Issue 4, 2017, Pages 99-126]
  • Firm value Relation between Corporate Diversification and Firm Value [Volume 7, Issue 2, 2017, Pages 19-34]
  • Forensic accountant Studying the Role of Forensic Accountants in Money Laundering Proceedings [Volume 7, Issue 1, 2017, Pages 85-102]

G

  • Global Corporate Citizenship Global Corporate Citizenship; from Notions to Practices [Volume 7, Issue 1, 2017, Pages 17-34]
  • Good news and bad news Good News, Bad News and CEO Changes and Changes in Board of Directors [Volume 7, Issue 3, 2017, Pages 151-168]

I

  • Independence of the board of directors Identifying Effect of Independence of the Board of Directors on Earnings Quality among the Companies Listed in Tehran Stock Exchange [Volume 7, Issue 3, 2017, Pages 1-20]
  • Information demand Social Media; Capital Market & Financial Reporting [Volume 7, Issue 4, 2017, Pages 23-38]
  • Institutional Ownership The Impact of Corporate Governance Mechanisms on the Investors’ Reaction [Volume 7, Issue 1, 2017, Pages 139-165]
  • Instructors Analyzing the Value of Familiarity with International Financial Reporting Standards Concepts in Accounting Instructors [Volume 7, Issue 2, 2017, Pages 74-87]
  • Internal Audit Analysis of Mechanisms of Monitoring and Controlling of Corporate Governance System [Volume 7, Issue 4, 2017, Pages 59-82]
  • Internal capital markets Relation between Corporate Diversification and Firm Value [Volume 7, Issue 2, 2017, Pages 19-34]
  • Internal control Analysis of Mechanisms of Monitoring and Controlling of Corporate Governance System [Volume 7, Issue 4, 2017, Pages 59-82]
  • International Financial Reporting Standards Analyzing the Value of Familiarity with International Financial Reporting Standards Concepts in Accounting Instructors [Volume 7, Issue 2, 2017, Pages 74-87]
  • Investment companies The Investigation of the Effect of Internal Factors on the Changes of Stock Price of Investment Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 103-138]
  • Investment companies A Review of Financial Performance Evaluation Models of Investment Companies [Volume 7, Issue 4, 2017, Pages 1-22]
  • Investment Opportunity The Moderating Role of Non-executive Director Board Presence on the Relation between Investment Opportunity and Financial Performance [Volume 7, Issue 2, 2017, Pages 88-103]

K

  • Key Words:" Extensible Business Reporting Language (XBRL)" Language (XBRL) on Improving the Quality of Financial Reporting, Increasing the Transparency of Financial Information and Reducing Information Asymmetry [Volume 7, Issue 3, 2017, Pages 41-60]
  • Keywords: "Ownership structure" Investigating the Impact of the Dividend Policy and the Ownership Structure on the Financing Constraints (KZ Index) of the Companies Listed on the Tehran Stock Exchange [Volume 7, Issue 4, 2017, Pages 83-98]

L

  • List of points to consider Points to Consider When Self-Assessing Your Empirical Accounting Research [Volume 7, Issue 4, 2017, Pages 141-167]

M

  • Management accounting Qualitative Research in Management Accounting to Emphasis on Philosophic Foundations [Volume 7, Issue 2, 2017, Pages 35-55]
  • Market debt ratios Study on the Impact of Financial Crisis on the Financial Leverage of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 1-16]
  • Market responsess The Relationship of Accounting Conservatism with Market Responsess and Firms Value [Volume 7, Issue 4, 2017, Pages 99-126]
  • Market to Book Assets Ratio The Moderating Role of Non-executive Director Board Presence on the Relation between Investment Opportunity and Financial Performance [Volume 7, Issue 2, 2017, Pages 88-103]
  • Money laundering Studying the Role of Forensic Accountants in Money Laundering Proceedings [Volume 7, Issue 1, 2017, Pages 85-102]

N

  • Non-executive Director Board The Moderating Role of Non-executive Director Board Presence on the Relation between Investment Opportunity and Financial Performance [Volume 7, Issue 2, 2017, Pages 88-103]
  • Non-executive directors Identifying Effect of Independence of the Board of Directors on Earnings Quality among the Companies Listed in Tehran Stock Exchange [Volume 7, Issue 3, 2017, Pages 1-20]

O

  • Open market stock repurchase Treasury Stock and Comparative Study of Its Regulations [Volume 7, Issue 2, 2017, Pages 104-121]
  • Ownership Concentration The Impact of Corporate Governance Mechanisms on the Investors’ Reaction [Volume 7, Issue 1, 2017, Pages 139-165]

P

  • Paradigm Evolution of Public Sector Accounting Research in Iran and the World [Volume 7, Issue 1, 2017, Pages 53-66]
  • Performance Evaluation A Review of Financial Performance Evaluation Models of Investment Companies [Volume 7, Issue 4, 2017, Pages 1-22]
  • Press coverage The Press and the Media: New Information Intermediaries in the Capital Markets [Volume 7, Issue 2, 2017, Pages 56-73]
  • Price change The Investigation of the Effect of Internal Factors on the Changes of Stock Price of Investment Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 103-138]
  • Pricing The Press and the Media: New Information Intermediaries in the Capital Markets [Volume 7, Issue 2, 2017, Pages 56-73]
  • Product Market Competition Product Market Competition and Its Effect on Three Important Criteria in Decision Making, Agency Cost, Capital Structure and the Cost of Capital [Volume 7, Issue 1, 2017, Pages 67-84]
  • Public Sector Accounting Research Evolution of Public Sector Accounting Research in Iran and the World [Volume 7, Issue 1, 2017, Pages 53-66]
  • Public Sector Accounting Research Groups Evolution of Public Sector Accounting Research in Iran and the World [Volume 7, Issue 1, 2017, Pages 53-66]

Q

  • Qualitative research Qualitative Research in Management Accounting to Emphasis on Philosophic Foundations [Volume 7, Issue 2, 2017, Pages 35-55]

R

  • Reaction investors The Impact of Corporate Governance Mechanisms on the Investors’ Reaction [Volume 7, Issue 1, 2017, Pages 139-165]
  • Risk management Analysis of Mechanisms of Monitoring and Controlling of Corporate Governance System [Volume 7, Issue 4, 2017, Pages 59-82]

S

  • Self-Assessing Points to Consider When Self-Assessing Your Empirical Accounting Research [Volume 7, Issue 4, 2017, Pages 141-167]
  • Social Accounting Global Corporate Citizenship; from Notions to Practices [Volume 7, Issue 1, 2017, Pages 17-34]
  • Social Media Social Media; Capital Market & Financial Reporting [Volume 7, Issue 4, 2017, Pages 23-38]
  • Social responsibility Global Corporate Citizenship; from Notions to Practices [Volume 7, Issue 1, 2017, Pages 17-34]
  • Stock Liquidity The Survey of the Impact of Stock Liquidity and Earnings Management Based on Discretionary Accruals and the Actual Items [Volume 7, Issue 3, 2017, Pages 21-40]
  • Stock repurchase program Treasury Stock and Comparative Study of Its Regulations [Volume 7, Issue 2, 2017, Pages 104-121]
  • Stress test Stress Testing: A New Approach for Risk Management with Emphasis on Banks’ Capital Requirement [Volume 7, Issue 1, 2017, Pages 35-52]
  • Sustainability Global Corporate Citizenship; from Notions to Practices [Volume 7, Issue 1, 2017, Pages 17-34]

T

  • Tehran Stock Exchange The Investigation of the Effect of Internal Factors on the Changes of Stock Price of Investment Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 103-138]
  • Textbook Qualitative Research in Management Accounting to Emphasis on Philosophic Foundations [Volume 7, Issue 2, 2017, Pages 35-55]
  • The Quality of education Education Quality and Accreditation in Business Schools and Accounting Field [Volume 7, Issue 3, 2017, Pages 131-150]
  • Training Analyzing the Value of Familiarity with International Financial Reporting Standards Concepts in Accounting Instructors [Volume 7, Issue 2, 2017, Pages 74-87]
  • Transmission mechanism Social Media; Capital Market & Financial Reporting [Volume 7, Issue 4, 2017, Pages 23-38]
  • Treasury stock Treasury Stock and Comparative Study of Its Regulations [Volume 7, Issue 2, 2017, Pages 104-121]

U

  • Unconditional Conservatism The Relationship of Accounting Conservatism with Market Responsess and Firms Value [Volume 7, Issue 4, 2017, Pages 99-126]
  • Upward Earnings Management Upward Earnings Management, Corporate Governance and Expense Stickiness [Volume 7, Issue 3, 2017, Pages 61-80]