Keyword Index

A

  • Abnormal stock return The Effects of Accruals and Cash Flow Anomalies on Net Profit and Abnormal Stock Returns in Accepted Companies in Tehran Securities Exchange [Volume 2, Issue 2, 2017, Pages 29-43]
  • Accounting Investigating the Effects of Large Block Transactions and Owner-ship Nature on Non-Financial Disclosure [Volume 2, Issue 3, 2017, Pages 51-66]
  • Accounting data Impact of the Management Performance Evaluation Methods on the Data Quality in Accounting [Volume 2, Issue 1, 2017, Pages 41-53]
  • Accruals anomalies The Effects of Accruals and Cash Flow Anomalies on Net Profit and Abnormal Stock Returns in Accepted Companies in Tehran Securities Exchange [Volume 2, Issue 2, 2017, Pages 29-43]
  • Agency costs Investigating the Effect of Financial Constraints and Different Levels of Agency Cost on Investment Efficiency [Volume 2, Issue 4, 2017, Pages 31-47]
  • American future contract option American Option Pricing of Future Contracts in an Effort to Investigate Trading Strategies; Evidence from North Sea Oil Exchange [Volume 2, Issue 3, 2017, Pages 67-77]
  • Arfima-Figarch Model Comparative Approach to the Backward Elimination and for-ward Selection Methods in Modeling the Systematic Risk Based on the ARFIMA-FIGARCH Model [Volume 2, Issue 4, 2017, Pages 11-30]
  • Artificial Neural Networks ANN-DEA Approach of Corporate Diversification and Efficiency in Bursa Malaysia [Volume 2, Issue 1, 2017, Pages 9-20]
  • Assets ratio Effect of Profitability Indices on the Capital Structure of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 3, 2017, Pages 1-11]
  • Audit Feed An Investigation of Financing Costs Factors on the Auditor's Qualified Report in the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 2, 2017, Pages 19-28]
  • Audit Firm Size An Investigation of Financing Costs Factors on the Auditor's Qualified Report in the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 2, 2017, Pages 19-28]
  • Auditing costs Assessment of Transparency Impact of Accounting Information on the Cost of the Audit for each Type of Industry [Volume 2, Issue 3, 2017, Pages 13-27]
  • Auditor's Selection Tenure An Investigation of Financing Costs Factors on the Auditor's Qualified Report in the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 2, 2017, Pages 19-28]
  • Auditor's Specialization in the Industry An Investigation of Financing Costs Factors on the Auditor's Qualified Report in the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 2, 2017, Pages 19-28]

B

  • Backward elimination Method Comparative Approach to the Backward Elimination and for-ward Selection Methods in Modeling the Systematic Risk Based on the ARFIMA-FIGARCH Model [Volume 2, Issue 4, 2017, Pages 11-30]
  • Block Transactions Investigating the Effects of Large Block Transactions and Owner-ship Nature on Non-Financial Disclosure [Volume 2, Issue 3, 2017, Pages 51-66]
  • Board Independence Impact of Institutional Ownership and Board Independence on the Relationship Between Excess Free Cash Flow and Earnings Management [Volume 2, Issue 3, 2017, Pages 91-105]
  • Business The Effect of Liquidity and Credit Risk on the Relationship be-tween Business Activities and Fluctuations in the Price of all Com-panies Listed on the Tehran Stock Exchange [Volume 2, Issue 1, 2017, Pages 69-81]
  • Business group affiliation Effect of Business Groups Affiliation on Cash Holdings and Return on Equity [Volume 2, Issue 4, 2017, Pages 1-9]

C

  • Capital asset pricing model Studying the Expected Returns Based on Carhart Model Com-pared to CAPM Model and Implicit Capital Cost Model Based on Cash and Capital Flow of Growth and Value stocks [Volume 2, Issue 4, 2017, Pages 61-79]
  • Capital Structure Effect of Profitability Indices on the Capital Structure of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 3, 2017, Pages 1-11]
  • Carhart model Studying the Expected Returns Based on Carhart Model Com-pared to CAPM Model and Implicit Capital Cost Model Based on Cash and Capital Flow of Growth and Value stocks [Volume 2, Issue 4, 2017, Pages 61-79]
  • Cash Flow Recovery Comparing Relative and Additive Contents of Return with Cash Recovery Rate [Volume 2, Issue 1, 2017, Pages 21-39]
  • Cash Holding Inflation, Operating Cycle, Cash Holding [Volume 2, Issue 3, 2017, Pages 79-90]
  • Cash holdings The Survey Relationship between Growth Opportunities, Corpo-rate Risk and Changes in Cash Holdings [Volume 2, Issue 1, 2017, Pages 97-106]
  • Chance constrained compromise Using Genetic Algorithm in Solving Stochastic Programming for Multi-Objective Portfolio Selection in Tehran Stock Exchange [Volume 2, Issue 4, 2017, Pages 107-120]
  • Changes in the firms The Survey Relationship between Growth Opportunities, Corpo-rate Risk and Changes in Cash Holdings [Volume 2, Issue 1, 2017, Pages 97-106]
  • Corporate cash holdings Effect of Business Groups Affiliation on Cash Holdings and Return on Equity [Volume 2, Issue 4, 2017, Pages 1-9]
  • Cost Leadership Strategy The Study of the Effect of Diversification Strategy, Cost Leader-ship Strategies and Product Differentiation on Business Unit Value [Volume 2, Issue 1, 2017, Pages 83-96]
  • Credit Risk Fair Value Accounting for Liabilities and Own Credit Risk [Volume 2, Issue 1, 2017, Pages 55-68]
  • Credit Risk The Effect of Liquidity and Credit Risk on the Relationship be-tween Business Activities and Fluctuations in the Price of all Com-panies Listed on the Tehran Stock Exchange [Volume 2, Issue 1, 2017, Pages 69-81]

D

  • Data envelopment analysis ANN-DEA Approach of Corporate Diversification and Efficiency in Bursa Malaysia [Volume 2, Issue 1, 2017, Pages 9-20]
  • Data envelopment analysis Performance Analysis and Rating of Insurance Companies Using DEA in Iran Capital Market [Volume 2, Issue 3, 2017, Pages 41-50]
  • Default risk Fair Value Accounting for Liabilities and Own Credit Risk [Volume 2, Issue 1, 2017, Pages 55-68]
  • Deviation from target cash Investigating the Effect of Management Entrenchment on Speed of Cash Holding Adjustment in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 4, 2017, Pages 81-92]
  • Diversification Strategy The Study of the Effect of Diversification Strategy, Cost Leader-ship Strategies and Product Differentiation on Business Unit Value [Volume 2, Issue 1, 2017, Pages 83-96]

E

  • Earnings Management Impact of Institutional Ownership and Board Independence on the Relationship Between Excess Free Cash Flow and Earnings Management [Volume 2, Issue 3, 2017, Pages 91-105]
  • Efficiency Performance Analysis and Rating of Insurance Companies Using DEA in Iran Capital Market [Volume 2, Issue 3, 2017, Pages 41-50]
  • Efficiency Firm size The Relationship Between Non-Transparent Financial Reporting and Risk Stock Futures Fall Due to the Size and Performance [Volume 2, Issue 2, 2017, Pages 61-71]
  • Evaluating forecasts Evaluating the Performance of Forecasting Models for Portfolio Allocation Purposes with Generalized GRACH Method [Volume 2, Issue 1, 2017, Pages 1-7]
  • Excess Free Cash Flow Impact of Institutional Ownership and Board Independence on the Relationship Between Excess Free Cash Flow and Earnings Management [Volume 2, Issue 3, 2017, Pages 91-105]
  • Exchange Organization Developing a Paradigm for Fair Valuation in Tehran Stock Exchange [Volume 2, Issue 2, 2017, Pages 81-96]

F

  • Fair Valuation Developing a Paradigm for Fair Valuation in Tehran Stock Exchange [Volume 2, Issue 2, 2017, Pages 81-96]
  • Fair Value Fair Value Accounting for Liabilities and Own Credit Risk [Volume 2, Issue 1, 2017, Pages 55-68]
  • Financial Leverage Impact of Long-term Debt on Overinvestment Problem of Agency [Volume 2, Issue 4, 2017, Pages 93-105]
  • Forward selection Approach Comparative Approach to the Backward Elimination and for-ward Selection Methods in Modeling the Systematic Risk Based on the ARFIMA-FIGARCH Model [Volume 2, Issue 4, 2017, Pages 11-30]
  • Fraction of bad news The Study of the Effect of Fraction Resulted of Bad News on Stock Returns Emphasizing the Regulatory Power of Information Disclosure Policies [Volume 2, Issue 2, 2017, Pages 1-17]

G

  • Genetic Algorithm Using Genetic Algorithm in Solving Stochastic Programming for Multi-Objective Portfolio Selection in Tehran Stock Exchange [Volume 2, Issue 4, 2017, Pages 107-120]
  • Growth opportunities The Survey Relationship between Growth Opportunities, Corpo-rate Risk and Changes in Cash Holdings [Volume 2, Issue 1, 2017, Pages 97-106]

I

  • IFRS Replacing IFRS instead of Iranian accounting standard [Volume 2, Issue 2, 2017, Pages 53-59]
  • Implicit capital cost model Studying the Expected Returns Based on Carhart Model Com-pared to CAPM Model and Implicit Capital Cost Model Based on Cash and Capital Flow of Growth and Value stocks [Volume 2, Issue 4, 2017, Pages 61-79]
  • Institutional Ownership Impact of Institutional Ownership and Board Independence on the Relationship Between Excess Free Cash Flow and Earnings Management [Volume 2, Issue 3, 2017, Pages 91-105]
  • Insurance Companies Performance Analysis and Rating of Insurance Companies Using DEA in Iran Capital Market [Volume 2, Issue 3, 2017, Pages 41-50]
  • Intensity of supervision Examining the Relationship between Corporate Governance and the Corporate Performance Valuation [Volume 2, Issue 3, 2017, Pages 29-39]
  • International Diversification ANN-DEA Approach of Corporate Diversification and Efficiency in Bursa Malaysia [Volume 2, Issue 1, 2017, Pages 9-20]
  • Investment Efficiency Investigating the Effect of Financial Constraints and Different Levels of Agency Cost on Investment Efficiency [Volume 2, Issue 4, 2017, Pages 31-47]
  • Iranin accounting standard Replacing IFRS instead of Iranian accounting standard [Volume 2, Issue 2, 2017, Pages 53-59]

L

  • Liquidity The Effect of Liquidity and Credit Risk on the Relationship be-tween Business Activities and Fluctuations in the Price of all Com-panies Listed on the Tehran Stock Exchange [Volume 2, Issue 1, 2017, Pages 69-81]
  • Long-Term Debt Impact of Long-term Debt on Overinvestment Problem of Agency [Volume 2, Issue 4, 2017, Pages 93-105]
  • Loss functions Evaluating the Performance of Forecasting Models for Portfolio Allocation Purposes with Generalized GRACH Method [Volume 2, Issue 1, 2017, Pages 1-7]

M

  • Management entrenchments Investigating the Effect of Management Entrenchment on Speed of Cash Holding Adjustment in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 4, 2017, Pages 81-92]
  • Multi criteria decision making Stochastic Programming Using Genetic Algorithm in Solving Stochastic Programming for Multi-Objective Portfolio Selection in Tehran Stock Exchange [Volume 2, Issue 4, 2017, Pages 107-120]

N

  • Nature of Owners Investigating the Effects of Large Block Transactions and Owner-ship Nature on Non-Financial Disclosure [Volume 2, Issue 3, 2017, Pages 51-66]
  • Non-financial Disclosure Investigating the Effects of Large Block Transactions and Owner-ship Nature on Non-Financial Disclosure [Volume 2, Issue 3, 2017, Pages 51-66]
  • Non-transparent financial reporting The Relationship Between Non-Transparent Financial Reporting and Risk Stock Futures Fall Due to the Size and Performance [Volume 2, Issue 2, 2017, Pages 61-71]
  • Number of board meetings Examining the Relationship between Corporate Governance and the Corporate Performance Valuation [Volume 2, Issue 3, 2017, Pages 29-39]

O

  • Operating cash flow Investigating the Effect of Profitability and Operating Cash Flow on Trademarks Value [Volume 2, Issue 4, 2017, Pages 49-60]
  • Operating cycle Inflation, Operating Cycle, Cash Holding [Volume 2, Issue 3, 2017, Pages 79-90]
  • Optimal strategy of trader American Option Pricing of Future Contracts in an Effort to Investigate Trading Strategies; Evidence from North Sea Oil Exchange [Volume 2, Issue 3, 2017, Pages 67-77]
  • Overinvestment of the agency Impact of Long-term Debt on Overinvestment Problem of Agency [Volume 2, Issue 4, 2017, Pages 93-105]

P

  • Paradigm Developing a Paradigm for Fair Valuation in Tehran Stock Exchange [Volume 2, Issue 2, 2017, Pages 81-96]
  • Performance Evaluating and Ranking the Firms in Chemical Industry Listed in Tehran Stock Exchange with TOPSIS [Volume 2, Issue 2, 2017, Pages 73-79]
  • Performance Evaluation Impact of the Management Performance Evaluation Methods on the Data Quality in Accounting [Volume 2, Issue 1, 2017, Pages 41-53]
  • Performance valuation Examining the Relationship between Corporate Governance and the Corporate Performance Valuation [Volume 2, Issue 3, 2017, Pages 29-39]
  • Portfolio allocation Evaluating the Performance of Forecasting Models for Portfolio Allocation Purposes with Generalized GRACH Method [Volume 2, Issue 1, 2017, Pages 1-7]
  • Portfolio optimization Using Genetic Algorithm in Solving Stochastic Programming for Multi-Objective Portfolio Selection in Tehran Stock Exchange [Volume 2, Issue 4, 2017, Pages 107-120]
  • Price difference of model and market American Option Pricing of Future Contracts in an Effort to Investigate Trading Strategies; Evidence from North Sea Oil Exchange [Volume 2, Issue 3, 2017, Pages 67-77]
  • Product differentiation strategy The Study of the Effect of Diversification Strategy, Cost Leader-ship Strategies and Product Differentiation on Business Unit Value [Volume 2, Issue 1, 2017, Pages 83-96]
  • Profitability indicator Effect of Profitability Indices on the Capital Structure of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 3, 2017, Pages 1-11]

Q

  • Qualified Report An Investigation of Financing Costs Factors on the Auditor's Qualified Report in the Companies Listed in Tehran Stock Exchange [Volume 2, Issue 2, 2017, Pages 19-28]
  • Quality Management Impact of the Management Performance Evaluation Methods on the Data Quality in Accounting [Volume 2, Issue 1, 2017, Pages 41-53]

R

  • Ratio of speed of cash adjustment Investigating the Effect of Management Entrenchment on Speed of Cash Holding Adjustment in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 4, 2017, Pages 81-92]
  • Regulatory power The Study of the Effect of Fraction Resulted of Bad News on Stock Returns Emphasizing the Regulatory Power of Information Disclosure Policies [Volume 2, Issue 2, 2017, Pages 1-17]
  • Relative Content Comparing Relative and Additive Contents of Return with Cash Recovery Rate [Volume 2, Issue 1, 2017, Pages 21-39]
  • Return Additive Comparing Relative and Additive Contents of Return with Cash Recovery Rate [Volume 2, Issue 1, 2017, Pages 21-39]
  • Returns on equity Effect of Business Groups Affiliation on Cash Holdings and Return on Equity [Volume 2, Issue 4, 2017, Pages 1-9]
  • Risk falling stock futures The Relationship Between Non-Transparent Financial Reporting and Risk Stock Futures Fall Due to the Size and Performance [Volume 2, Issue 2, 2017, Pages 61-71]

S

  • Solvency Fair Value Accounting for Liabilities and Own Credit Risk [Volume 2, Issue 1, 2017, Pages 55-68]
  • Stock Developing a Paradigm for Fair Valuation in Tehran Stock Exchange [Volume 2, Issue 2, 2017, Pages 81-96]
  • Stock Returns The Study of the Effect of Fraction Resulted of Bad News on Stock Returns Emphasizing the Regulatory Power of Information Disclosure Policies [Volume 2, Issue 2, 2017, Pages 1-17]
  • Systematic Risk Comparative Approach to the Backward Elimination and for-ward Selection Methods in Modeling the Systematic Risk Based on the ARFIMA-FIGARCH Model [Volume 2, Issue 4, 2017, Pages 11-30]

T

  • Tehran Stock Exchange Impact of Long-term Debt on Overinvestment Problem of Agency [Volume 2, Issue 4, 2017, Pages 93-105]
  • The company's risk The Survey Relationship between Growth Opportunities, Corpo-rate Risk and Changes in Cash Holdings [Volume 2, Issue 1, 2017, Pages 97-106]
  • TOPSIS Evaluating and Ranking the Firms in Chemical Industry Listed in Tehran Stock Exchange with TOPSIS [Volume 2, Issue 2, 2017, Pages 73-79]
  • Total Product Diversification ANN-DEA Approach of Corporate Diversification and Efficiency in Bursa Malaysia [Volume 2, Issue 1, 2017, Pages 9-20]
  • Trademarks Investigating the Effect of Profitability and Operating Cash Flow on Trademarks Value [Volume 2, Issue 4, 2017, Pages 49-60]
  • Transparency of accounting information Assessment of Transparency Impact of Accounting Information on the Cost of the Audit for each Type of Industry [Volume 2, Issue 3, 2017, Pages 13-27]
  • Type of industry Assessment of Transparency Impact of Accounting Information on the Cost of the Audit for each Type of Industry [Volume 2, Issue 3, 2017, Pages 13-27]