Keyword Index

A

  • Accounting Quality Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective [Volume 2, Issue 5, 2013, Pages 86-100]
  • Accounting Standards The Relationship between Company Characteristics and the Observance of Accounting Standards extent in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 6, 2013, Pages 64-79]
  • Accounting Theory New approach of accounting research and development of accounting theory [Volume 2, Issue 7, 2013, Pages 92-105]
  • Accruals The role of accounting accruals for the prediction of future cash flows of listed companies in Tehran Stock Exchange [Volume 2, Issue 6, 2013, Pages 32-47]
  • Agency costs Privatization and its effects on financial markets [Volume 2, Issue 5, 2013, Pages 4-19]
  • Agency Costs Theory An Overview of The Theories of Capital Structure [Volume 2, Issue 7, 2013, Pages 34-47]
  • Agency Problems Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective [Volume 2, Issue 5, 2013, Pages 86-100]
  • Agency Theory Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective [Volume 2, Issue 5, 2013, Pages 86-100]
  • Auditor switch The determinant factors of auditor switch among companies listed in Tehran Stock Exchange [Volume 2, Issue 8, 2013, Pages 100-115]

B

  • Business Group Business groups: Unclear’s economic reality [Volume 2, Issue 8, 2013, Pages 70-83]

C

  • Capital Investment Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective [Volume 2, Issue 5, 2013, Pages 86-100]
  • Capital structure An Overview of The Theories of Capital Structure [Volume 2, Issue 7, 2013, Pages 34-47]
  • Career women Incentives and disincentives for the Advancement of Women Accountants [Volume 2, Issue 8, 2013, Pages 54-69]
  • Conservatism Investigation of board composition on conservatism and timeliness in reporting of earnings in listed companies in Tehran Stock Exchange [Volume 2, Issue 5, 2013, Pages 28-41]
  • Corporate Governance Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective [Volume 2, Issue 5, 2013, Pages 86-100]
  • Corporate Governance Mechanisms Privatization and its effects on financial markets [Volume 2, Issue 5, 2013, Pages 4-19]
  • Critical research New approach of accounting research and development of accounting theory [Volume 2, Issue 7, 2013, Pages 92-105]
  • Customer Satisfaction Investigate Potential Customer Accounting [Volume 2, Issue 8, 2013, Pages 40-53]

D

  • Decision Aids Determining the Most Effective Factor (Including Confidence in One’s Ability, Decision Aids Effectiveness, Firm Size, Professional Pressures) on the Extent Decision Aids are used in Management Fraud Risk Assessment [Volume 2, Issue 6, 2013, Pages 102-115]
  • Decision Aids Effectiveness Determining the Most Effective Factor (Including Confidence in One’s Ability, Decision Aids Effectiveness, Firm Size, Professional Pressures) on the Extent Decision Aids are used in Management Fraud Risk Assessment [Volume 2, Issue 6, 2013, Pages 102-115]
  • Decision-usefulness Approach New approach of accounting research and development of accounting theory [Volume 2, Issue 7, 2013, Pages 92-105]
  • Discretionary accruals Comprehensive review of earnings management (part I) [Volume 2, Issue 7, 2013, Pages 4-19]

E

  • Earnings Management Comprehensive review of earnings management (part I) [Volume 2, Issue 7, 2013, Pages 4-19]
  • Earnings Management Investigating how Managers Authorities Use Methods and the Effect of Earnings Quality to Future Profitability (The firms listed on the Tehran Stock Exchange) [Volume 2, Issue 8, 2013, Pages 20-39]
  • Earnings management incentives Comprehensive review of earnings management (part I) [Volume 2, Issue 7, 2013, Pages 4-19]
  • Earnings management patterns Comprehensive review of earnings management (part 2) [Volume 2, Issue 8, 2013, Pages 4-19]
  • Earnings management techniques Comprehensive review of earnings management (part 2) [Volume 2, Issue 8, 2013, Pages 4-19]
  • Electronic Communities Factors influencing Entrepreneurs tends to Virtual communities [Volume 2, Issue 6, 2013, Pages 48-63]
  • Entrepreneurs Factors influencing Entrepreneurs tends to Virtual communities [Volume 2, Issue 6, 2013, Pages 48-63]

F

  • Financial Bankruptcy Providing A Model For Determining The Probability of Financial Crisis in The Company [Volume 2, Issue 6, 2013, Pages 20-31]
  • Future Profitability Investigating how Managers Authorities Use Methods and the Effect of Earnings Quality to Future Profitability (The firms listed on the Tehran Stock Exchange) [Volume 2, Issue 8, 2013, Pages 20-39]

G

  • Group’s Characterizes Business groups: Unclear’s economic reality [Volume 2, Issue 8, 2013, Pages 70-83]
  • Group’s Theories Business groups: Unclear’s economic reality [Volume 2, Issue 8, 2013, Pages 70-83]

I

  • Information Asymmetry Privatization and its effects on financial markets [Volume 2, Issue 5, 2013, Pages 4-19]
  • Information Asymmetry The Investigate Relationship between Information Asymmetry with stock Liquidity and Transaction of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 8, 2013, Pages 84-99]
  • Internet Factors influencing Entrepreneurs tends to Virtual communities [Volume 2, Issue 6, 2013, Pages 48-63]
  • Interpretative research New approach of accounting research and development of accounting theory [Volume 2, Issue 7, 2013, Pages 92-105]

J

  • Justice Justice in Accounting Standard Setting [Volume 2, Issue 7, 2013, Pages 20-33]

L

  • Logit Model Providing A Model For Determining The Probability of Financial Crisis in The Company [Volume 2, Issue 6, 2013, Pages 20-31]

M

  • Management Accounting Investigate Potential Customer Accounting [Volume 2, Issue 8, 2013, Pages 40-53]
  • Mutual Fund Mutual fund performance: from theory to practice [Volume 2, Issue 7, 2013, Pages 74-91]

N

O

  • Operating Cash Flows The investigation of relationship between unusual operating cash flows and stock return of listed companies in Tehran stock exchange [Volume 2, Issue 5, 2013, Pages 42-57]
  • Operating Cash Flows The role of accounting accruals for the prediction of future cash flows of listed companies in Tehran Stock Exchange [Volume 2, Issue 6, 2013, Pages 32-47]

P

  • Pecking Order Theory An Overview of The Theories of Capital Structure [Volume 2, Issue 7, 2013, Pages 34-47]
  • Persistence Investigating how Managers Authorities Use Methods and the Effect of Earnings Quality to Future Profitability (The firms listed on the Tehran Stock Exchange) [Volume 2, Issue 8, 2013, Pages 20-39]
  • Positivistic research New approach of accounting research and development of accounting theory [Volume 2, Issue 7, 2013, Pages 92-105]
  • Predictability Investigating how Managers Authorities Use Methods and the Effect of Earnings Quality to Future Profitability (The firms listed on the Tehran Stock Exchange) [Volume 2, Issue 8, 2013, Pages 20-39]
  • Privatization Privatization and its effects on financial markets [Volume 2, Issue 5, 2013, Pages 4-19]
  • Professional Pressures Determining the Most Effective Factor (Including Confidence in One’s Ability, Decision Aids Effectiveness, Firm Size, Professional Pressures) on the Extent Decision Aids are used in Management Fraud Risk Assessment [Volume 2, Issue 6, 2013, Pages 102-115]
  • Profitability The Relationship between Company Characteristics and the Observance of Accounting Standards extent in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 6, 2013, Pages 64-79]

R

  • Rawls’s theory Justice in Accounting Standard Setting [Volume 2, Issue 7, 2013, Pages 20-33]
  • Real activity manipulation Comprehensive review of earnings management (part 2) [Volume 2, Issue 8, 2013, Pages 4-19]

S

  • Static Trade-off Theory An Overview of The Theories of Capital Structure [Volume 2, Issue 7, 2013, Pages 34-47]
  • Stock Liquidity The Investigate Relationship between Information Asymmetry with stock Liquidity and Transaction of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 8, 2013, Pages 84-99]
  • Stock Return The investigation of relationship between unusual operating cash flows and stock return of listed companies in Tehran stock exchange [Volume 2, Issue 5, 2013, Pages 42-57]

T

  • Target costing Application of target costing and value stream in lean accounting [Volume 2, Issue 7, 2013, Pages 60-73]
  • Tehran Stock Exchange The role of accounting accruals for the prediction of future cash flows of listed companies in Tehran Stock Exchange [Volume 2, Issue 6, 2013, Pages 32-47]
  • Tehran Stock Exchange The Investigate Relationship between Information Asymmetry with stock Liquidity and Transaction of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 8, 2013, Pages 84-99]
  • Tehran Stock Exchange The determinant factors of auditor switch among companies listed in Tehran Stock Exchange [Volume 2, Issue 8, 2013, Pages 100-115]
  • Timing Market Theory An Overview of The Theories of Capital Structure [Volume 2, Issue 7, 2013, Pages 34-47]

U

  • Unusual operating cash flows The investigation of relationship between unusual operating cash flows and stock return of listed companies in Tehran stock exchange [Volume 2, Issue 5, 2013, Pages 42-57]

V

  • Value Stream Map Application of target costing and value stream in lean accounting [Volume 2, Issue 7, 2013, Pages 60-73]
  • Virtual Communities Factors influencing Entrepreneurs tends to Virtual communities [Volume 2, Issue 6, 2013, Pages 48-63]