Keyword Index

A

  • Accounting Education The Investigation of the Action Research Applications in Accounting [Volume 5, Issue 19, 2016, Pages 4-23]
  • Accounting Information "Accounting Information, the Cost of Capital and Excess Stock Returns: The Role of Earnings Quality [Volume 5, Issue 18, 2016, Pages 16-31]
  • Accounting Information System Reports qualitative characteristics of accounting information systems and be useful of business electronic in Iran Hotel industry [Volume 5, Issue 19, 2016, Pages 66-79]
  • Accounting Standards A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2016, Pages 100-120]
  • Accrual Accounting A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2016, Pages 100-120]
  • Accruals Cost Stickiness Concept and a Comprehensive Overview of Studies in Iran [Volume 5, Issue 19, 2016, Pages 38-55]
  • Action Research The Investigation of the Action Research Applications in Accounting [Volume 5, Issue 19, 2016, Pages 4-23]
  • Agency Theory Agency Theory, incentive contracts and performance measures [Volume 5, Issue 18, 2016, Pages 84-99]
  • Agency Theory A Comprehensive Review of Theories Dividend Policy [Volume 5, Issue 17, 2016, Pages 22-35]
  • Applications of Environmental Accounting Environmental Accounting [Volume 5, Issue 18, 2016, Pages 32-47]
  • Applications of Environmental Accounting Environmental Accounting [Volume 5, Issue 18, 2016, Pages 48-63]
  • Audit Factors influencing the use auditors of computer [Volume 5, Issue 20, 2016, Pages 88-103]
  • Audit fees Joint Audit and the implications of its use [Volume 5, Issue 18, 2016, Pages 64-83]
  • Audit independence The simultaneous attendance of auditors in legal inspector and audit firms position- Increase moral hazard or increase audit quality!!! [Volume 5, Issue 19, 2016, Pages 96-113]
  • Audit Quality The simultaneous attendance of auditors in legal inspector and audit firms position- Increase moral hazard or increase audit quality!!! [Volume 5, Issue 19, 2016, Pages 96-113]

B

  • Behavioral biases Aspects and approaches of behavioral finance theories [Volume 5, Issue 17, 2016, Pages 78-95]
  • Behavioral Finance Aspects and approaches of behavioral finance theories [Volume 5, Issue 17, 2016, Pages 78-95]

C

  • Catering theory A Comprehensive Review of Theories Dividend Policy [Volume 5, Issue 17, 2016, Pages 22-35]
  • Concepts of Environmental Accounting Environmental Accounting [Volume 5, Issue 18, 2016, Pages 32-47]
  • Concepts of Environmental Accounting Environmental Accounting [Volume 5, Issue 18, 2016, Pages 48-63]
  • Consolidated financial statements A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2016, Pages 100-120]
  • Cost Using genetic algorithm to optimize the Time-Cost-Quality-Risk in construction projects and investment plans [Volume 5, Issue 20, 2016, Pages 104-123]
  • Cost of Capital "Accounting Information, the Cost of Capital and Excess Stock Returns: The Role of Earnings Quality [Volume 5, Issue 18, 2016, Pages 16-31]
  • Cultural dimension Relationship Between Cultural Dimensions with Equity and Neutrality in Tax Systems [Volume 5, Issue 17, 2016, Pages 36-53]

D

  • Dependent Variable An Overview on the Most Significant Determinants of Earnings Quality [Volume 5, Issue 20, 2016, Pages 34-53]
  • Developing countries International Accounting and Developing Countries [Volume 5, Issue 17, 2016, Pages 112-120]
  • Dividend Policy A Comprehensive Review of Theories Dividend Policy [Volume 5, Issue 17, 2016, Pages 22-35]
  • Dividend policy theories A Comprehensive Review of Theories Dividend Policy [Volume 5, Issue 17, 2016, Pages 22-35]

E

  • Earning Quality "Accounting Information, the Cost of Capital and Excess Stock Returns: The Role of Earnings Quality [Volume 5, Issue 18, 2016, Pages 16-31]
  • Earnings’ Accrual Component An Overview on the Most Significant Determinants of Earnings Quality [Volume 5, Issue 20, 2016, Pages 34-53]
  • Earnings’ Cash Flow Component An Overview on the Most Significant Determinants of Earnings Quality [Volume 5, Issue 20, 2016, Pages 34-53]
  • Earnings Management Role Earnings management and income smoothing in political behavior management [Volume 5, Issue 19, 2016, Pages 80-95]
  • Earnings Quality An Overview on the Most Significant Determinants of Earnings Quality [Volume 5, Issue 20, 2016, Pages 34-53]
  • Electronic business Reports qualitative characteristics of accounting information systems and be useful of business electronic in Iran Hotel industry [Volume 5, Issue 19, 2016, Pages 66-79]
  • Environmental Accounting Environmental Accounting [Volume 5, Issue 18, 2016, Pages 32-47]
  • Environmental Accounting Environmental Accounting [Volume 5, Issue 18, 2016, Pages 48-63]
  • Environmental Accounting in Iran Environmental Accounting [Volume 5, Issue 18, 2016, Pages 32-47]
  • Environmental Accounting in Iran Environmental Accounting [Volume 5, Issue 18, 2016, Pages 48-63]
  • Equity Relationship Between Cultural Dimensions with Equity and Neutrality in Tax Systems [Volume 5, Issue 17, 2016, Pages 36-53]

F

  • Financial Leverage A comparative study financial determinants the cash holding of the pharmaceutical and automotive industries listed companies in Tehran Stock Exchange [Volume 5, Issue 17, 2016, Pages 54-77]
  • Financial Reporting Quality Cost Stickiness Concept and a Comprehensive Overview of Studies in Iran [Volume 5, Issue 19, 2016, Pages 38-55]
  • Fiscal Burden The Relationship between Information Asymmetry and Earnings Management in Mutual FundsAn overview of generational accounting, what and why (The conceptual model of generational accounting) [Volume 5, Issue 19, 2016, Pages 56-65]

G

  • Generational Accounting The Relationship between Information Asymmetry and Earnings Management in Mutual FundsAn overview of generational accounting, what and why (The conceptual model of generational accounting) [Volume 5, Issue 19, 2016, Pages 56-65]
  • Genetic Algorithm Using genetic algorithm to optimize the Time-Cost-Quality-Risk in construction projects and investment plans [Volume 5, Issue 20, 2016, Pages 104-123]

I

  • Intergenerational balance The Relationship between Information Asymmetry and Earnings Management in Mutual FundsAn overview of generational accounting, what and why (The conceptual model of generational accounting) [Volume 5, Issue 19, 2016, Pages 56-65]
  • International accounting standards International Accounting and Developing Countries [Volume 5, Issue 17, 2016, Pages 112-120]
  • International Financial Reporting Standards International Accounting and Developing Countries [Volume 5, Issue 17, 2016, Pages 112-120]
  • Investment Decisions Aspects and approaches of behavioral finance theories [Volume 5, Issue 17, 2016, Pages 78-95]

K

  • Keeping Cash A comparative study financial determinants the cash holding of the pharmaceutical and automotive industries listed companies in Tehran Stock Exchange [Volume 5, Issue 17, 2016, Pages 54-77]

L

  • Learning curve Investigate Learning Effect in New Product (Case Study Sanaatdarane Eftekhari Shiraz) [Volume 5, Issue 20, 2016, Pages 54-69]
  • Learning Effect Investigate Learning Effect in New Product (Case Study Sanaatdarane Eftekhari Shiraz) [Volume 5, Issue 20, 2016, Pages 54-69]

M

  • M48 A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2016, Pages 100-120]
  • Management Accounting Agency Theory, incentive contracts and performance measures [Volume 5, Issue 18, 2016, Pages 84-99]
  • Managerial Ability Cost Stickiness Concept and a Comprehensive Overview of Studies in Iran [Volume 5, Issue 19, 2016, Pages 38-55]
  • Managerial Accounting The Investigation of the Action Research Applications in Accounting [Volume 5, Issue 19, 2016, Pages 4-23]
  • Moral Hazard The simultaneous attendance of auditors in legal inspector and audit firms position- Increase moral hazard or increase audit quality!!! [Volume 5, Issue 19, 2016, Pages 96-113]
  • Mutual Funds The Effect of Outside Monitoring on Relation of Asset Turnover Ratio and Mutual Funds Performance [Volume 5, Issue 20, 2016, Pages 20-33]

N

  • Neutrality Relationship Between Cultural Dimensions with Equity and Neutrality in Tax Systems [Volume 5, Issue 17, 2016, Pages 36-53]
  • Non-profit FundsNon-profit Non-profit Funds [Volume 5, Issue 19, 2016, Pages 24-37]

O

P

  • Performance Measures Agency Theory, incentive contracts and performance measures [Volume 5, Issue 18, 2016, Pages 84-99]
  • Pharmaceutical industry A comparative study financial determinants the cash holding of the pharmaceutical and automotive industries listed companies in Tehran Stock Exchange [Volume 5, Issue 17, 2016, Pages 54-77]
  • Political Behavior Role Earnings management and income smoothing in political behavior management [Volume 5, Issue 19, 2016, Pages 80-95]
  • Profitability A comparative study financial determinants the cash holding of the pharmaceutical and automotive industries listed companies in Tehran Stock Exchange [Volume 5, Issue 17, 2016, Pages 54-77]
  • Public and private sector A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2016, Pages 100-120]

Q

  • Quality Using genetic algorithm to optimize the Time-Cost-Quality-Risk in construction projects and investment plans [Volume 5, Issue 20, 2016, Pages 104-123]

R

  • Regulatory body JEL Classification: M40 A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2016, Pages 100-120]
  • Representation Theory Role Earnings management and income smoothing in political behavior management [Volume 5, Issue 19, 2016, Pages 80-95]

S

  • Signaling Theory A Comprehensive Review of Theories Dividend Policy [Volume 5, Issue 17, 2016, Pages 22-35]

T

  • Tax systems Relationship Between Cultural Dimensions with Equity and Neutrality in Tax Systems [Volume 5, Issue 17, 2016, Pages 36-53]
  • Throughput Accounting Throughput Accounting [Volume 5, Issue 18, 2016, Pages 4-15]
  • Tools and techniques of computer Factors influencing the use auditors of computer [Volume 5, Issue 20, 2016, Pages 88-103]
  • Transfer payment The Relationship between Information Asymmetry and Earnings Management in Mutual FundsAn overview of generational accounting, what and why (The conceptual model of generational accounting) [Volume 5, Issue 19, 2016, Pages 56-65]