New Researches on Accounting

A

Abnormal Returns of Stock The Relationship between the Operational Profit, Operational Cash Flow and Abnormal Returns of Initial Public Offering in Tehran Stock Exchange [Volume 2, Issue 5, 2014, Pages 23-31]
Accounting Conservatism Survey Relation between Accounting Conservatism and difference between Governments prepared Tax and Definite Tax with Tax Expresses in listed Companies of Tehran Stock Exchange [Volume 1, Issue 1, 2013, Pages 56-72]
Accounting information Quality The Relationship between Accounting Information Quality on Stock Price Delay and Forecasting of Future Stock Returns of Listed Companies on the Tehran Stock Exchange [Volume 2, Issue 5, 2014, Pages 106-117]
Accounting information system The Main Factors Accounting for the Improvement of Information Quality in Information Systems from the Perspective of Financial Managers [Volume 2, Issue 5, 2014, Pages 15-22]
Accounting Information Systems Investigating the Effect of Auditors Knowledge and Expertise about Accounting Information Systems on Planning and Performing of Auditing Process [Volume 2, Issue 4, 2014, Pages 58-68]
Accounting standards Investor Protection Laws, Accounting, Auditing and Development of Financial Markets around the World [Volume 1, Issue 1, 2013, Pages 73-82]
Activity Based Costing Study of Obstacles Utilize TDABC in Ardabil-Iran Producing Industries [Volume 2, Issue 5, 2014, Pages 89-105]
Activity-Based Costing Billing System Activity Based Budgeting in PNU [Volume 1, Issue 2, 2013, Pages 19-28]
Adjusting of share price The Relationship between Accounting Information Quality on Stock Price Delay and Forecasting of Future Stock Returns of Listed Companies on the Tehran Stock Exchange [Volume 2, Issue 5, 2014, Pages 106-117]
Agency costs Explaining Some of the Factors Affecting the Agency Costs, with an Emphasis on Asset Turnover Ratio [Volume 2, Issue 5, 2014, Pages 69-80]
Anomaly The relationship between abnormalities net operating assets with stock prices of listed companies in Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 30-38]
Artificial Neural Networks The relationship between stock dividends and capital standards expected pre-investing and financing using artificial neural networks ... [Volume 1, Issue 2, 2013, Pages 29-37]
Artificial Neural Networks Predicting the Stock Price of Companies in Tehran Stock Exchange Using Artificial Neural Networks [Volume 2, Issue 4, 2014, Pages 45-57]
Asset Structure The relationship between the determinants of capital structure [Volume 2, Issue 5, 2014, Pages 57-68]
Asset Turnover Ratio Explaining Some of the Factors Affecting the Agency Costs, with an Emphasis on Asset Turnover Ratio [Volume 2, Issue 5, 2014, Pages 69-80]
Auditing Investor Protection Laws, Accounting, Auditing and Development of Financial Markets around the World [Volume 1, Issue 1, 2013, Pages 73-82]
Auditing Process Investigating the Effect of Auditors Knowledge and Expertise about Accounting Information Systems on Planning and Performing of Auditing Process [Volume 2, Issue 4, 2014, Pages 58-68]

B

Back-propagation network Predicting the Stock Price of Companies in Tehran Stock Exchange Using Artificial Neural Networks [Volume 2, Issue 4, 2014, Pages 45-57]
Balanced Scorecard The Balanced Scorecard System in Accounting and Financial Software Producer and Provide a Roadmap [Volume 2, Issue 5, 2014, Pages 118-131]
Balanced Scorecard (BSC) An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 1, Issue 1, 2013, Pages 46-55]
Bank efficiency The Impact of Non-Performing Loans on Bank Efficiency [Volume 2, Issue 3, 2014, Pages 61-75]
Bankruptcy Review of Flamer and Zimsky’s Financial Models in Bankruptcy Predicting of Companies [Volume 1, Issue 1, 2013, Pages 11-25]
Bankruptcy Prediction Presenting Bankruptcy Prediction Model Based on Genetic Algorithm in Accepted Firms in Tehran Stock Exchange [Volume 2, Issue 4, 2014, Pages 81-92]
Board Independence The Association Between Board Composition and Earnings Management [Volume 2, Issue 4, 2014, Pages 24-33]
Board Independence The Relationship Between Corporate Governance Mechanisms and Level of Cash Holding in Among Listed Firms in Tehran Stock Exchange (TSE) [Volume 2, Issue 4, 2014, Pages 108-122]
Board Size The Association Between Board Composition and Earnings Management [Volume 2, Issue 4, 2014, Pages 24-33]
Borrowing To Survey the Relationships Between Different Methods of Financing and Stock Returns in Tehran Stock Exchange [Volume 2, Issue 4, 2014, Pages 69-80]

C

Capital Asset Pricing Risk and Return; Strength Test [Volume 2, Issue 4, 2014, Pages 123-136]
Capital Structure Examining the Moderator's Life Cycle Stages on the Relationship Between Capital Structure and Financial Performance of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 98-107]
Capital Structure To Survey the Relationships Between Different Methods of Financing and Stock Returns in Tehran Stock Exchange [Volume 2, Issue 4, 2014, Pages 69-80]
Capital Structure The relationship between the determinants of capital structure [Volume 2, Issue 5, 2014, Pages 57-68]
Cash holding Studying the Relation Between Ownership Structure and Firm Cash Holding in Listed Companies on Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 39-49]
Cash holdings The Relationship Between Corporate Governance Mechanisms and Level of Cash Holding in Among Listed Firms in Tehran Stock Exchange (TSE) [Volume 2, Issue 4, 2014, Pages 108-122]
CEO-Duality The Association Between Board Composition and Earnings Management [Volume 2, Issue 4, 2014, Pages 24-33]
Chair Duality The Relationship Between Corporate Governance Mechanisms and Level of Cash Holding in Among Listed Firms in Tehran Stock Exchange (TSE) [Volume 2, Issue 4, 2014, Pages 108-122]
Common Stock Returns Changes The Relationship between Changes of Net Income and Operational Cash Flow with Variations of Stock Returns in Chemical Industry [Volume 1, Issue 1, 2013, Pages 37-45]
Company Employees Examine the determinants of investment in human resources on the internal control system of listed companies in Tehran Stock Exchange [Volume 2, Issue 5, 2014, Pages 81-88]
Corporate Finances Investigate the Relationship Between Investment Opportunities and Cash Dividend Policies in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 4, 2014, Pages 93-107]
Corporate Governance Investor Protection Laws, Accounting, Auditing and Development of Financial Markets around the World [Volume 1, Issue 1, 2013, Pages 73-82]
Corporate Governance Explaining Some of the Factors Affecting the Agency Costs, with an Emphasis on Asset Turnover Ratio [Volume 2, Issue 5, 2014, Pages 69-80]
Corporate Governance Quality Corporate Governance Quality and Stock Liquidity [Volume 2, Issue 3, 2014, Pages 87-97]
Cost of capital Investigate the Effect of Voluntary Disclosure on Earnings Quality and Cost of Capital in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 4, 2014, Pages 34-44]
Current ratio Firm Life Cycle Determination Using Financial Ratios [Volume 2, Issue 4, 2014, Pages 13-23]
Customer Aspect An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 1, Issue 1, 2013, Pages 46-55]

D

Debt Ratio The relationship between the determinants of capital structure [Volume 2, Issue 5, 2014, Pages 57-68]
Definite Tax Survey Relation between Accounting Conservatism and difference between Governments prepared Tax and Definite Tax with Tax Expresses in listed Companies of Tehran Stock Exchange [Volume 1, Issue 1, 2013, Pages 56-72]
Difference between the buying and selling price Corporate Governance Quality and Stock Liquidity [Volume 2, Issue 3, 2014, Pages 87-97]

E

Earning management The effective of quarterly financial Statement on Earning Management on Companies listed on the Tehran Stock Exchange [Volume 1, Issue 2, 2013, Pages 58-70]
Earnings Management The Association Between Board Composition and Earnings Management [Volume 2, Issue 4, 2014, Pages 24-33]
Earnings per share The effective of quarterly financial Statement on Earning Management on Companies listed on the Tehran Stock Exchange [Volume 1, Issue 2, 2013, Pages 58-70]
Earnings Quality Investigate the Effect of Voluntary Disclosure on Earnings Quality and Cost of Capital in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 4, 2014, Pages 34-44]
Expected return on stockholders Investigate the Effect of Voluntary Disclosure on Earnings Quality and Cost of Capital in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 4, 2014, Pages 34-44]

F

Facilitate transaction processing The Main Factors Accounting for the Improvement of Information Quality in Information Systems from the Perspective of Financial Managers [Volume 2, Issue 5, 2014, Pages 15-22]
Financial Ability Review of Flamer and Zimsky’s Financial Models in Bankruptcy Predicting of Companies [Volume 1, Issue 1, 2013, Pages 11-25]
Financial and Accounting Software Companie The Balanced Scorecard System in Accounting and Financial Software Producer and Provide a Roadmap [Volume 2, Issue 5, 2014, Pages 118-131]
Financial Aspect An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 1, Issue 1, 2013, Pages 46-55]
Financial Leverag Investigate the Relationship Between Investment Opportunities and Cash Dividend Policies in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 4, 2014, Pages 93-107]
Financial Leverage The relationship between stock dividends and capital standards expected pre-investing and financing using artificial neural networks ... [Volume 1, Issue 2, 2013, Pages 29-37]
Financial Performance Examining the Moderator's Life Cycle Stages on the Relationship Between Capital Structure and Financial Performance of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 98-107]
Financial Ratios Review of Flamer and Zimsky’s Financial Models in Bankruptcy Predicting of Companies [Volume 1, Issue 1, 2013, Pages 11-25]
Financing To Survey the Relationships Between Different Methods of Financing and Stock Returns in Tehran Stock Exchange [Volume 2, Issue 4, 2014, Pages 69-80]
Firm life cycle Firm Life Cycle Determination Using Financial Ratios [Volume 2, Issue 4, 2014, Pages 13-23]
Firm size The relationship between the determinants of capital structure [Volume 2, Issue 5, 2014, Pages 57-68]
Focused Ownership Studying the Relation Between Ownership Structure and Firm Cash Holding in Listed Companies on Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 39-49]

G

Genetic Algorithm Presenting Bankruptcy Prediction Model Based on Genetic Algorithm in Accepted Firms in Tehran Stock Exchange [Volume 2, Issue 4, 2014, Pages 81-92]
Gordon model and corporate life cycle The Effect of Corporate Life cycle on Cost of Equity Capital of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 108-124]
Governmental Ownership Studying the Relation Between Ownership Structure and Firm Cash Holding in Listed Companies on Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 39-49]
Government-prepared Tax Income Survey Relation between Accounting Conservatism and difference between Governments prepared Tax and Definite Tax with Tax Expresses in listed Companies of Tehran Stock Exchange [Volume 1, Issue 1, 2013, Pages 56-72]
Granger causality test Depository and Inflation: The Case Study of Iran (1984- 2011) [Volume 1, Issue 2, 2013, Pages 11-18]

H

Human Resources Examine the determinants of investment in human resources on the internal control system of listed companies in Tehran Stock Exchange [Volume 2, Issue 5, 2014, Pages 81-88]

I

Improved performance evaluation The Main Factors Accounting for the Improvement of Information Quality in Information Systems from the Perspective of Financial Managers [Volume 2, Issue 5, 2014, Pages 15-22]
Inflation Depository and Inflation: The Case Study of Iran (1984- 2011) [Volume 1, Issue 2, 2013, Pages 11-18]
Inflation The Effect of the Inflation Rate and the Minimum Capital Required by Banks to the Lending Banks Listed on the Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 76-86]
Information Asymmetry An investigation on the impact of interest transparency on Liquidity risk [Volume 1, Issue 2, 2013, Pages 38-48]
Information Asymmetry Information Asymmetry and Cash Flow Sensitivity of Cash [Volume 2, Issue 3, 2014, Pages 22-29]
Information content Investigating the Relationship of Written Conditions in Auditing Report and Stock Return of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 5, 2014, Pages 42-56]
Information technology Investigating the Effect of Auditors Knowledge and Expertise about Accounting Information Systems on Planning and Performing of Auditing Process [Volume 2, Issue 4, 2014, Pages 58-68]
Information transparency The Relationship Between Corporate Governance Mechanisms and Level of Cash Holding in Among Listed Firms in Tehran Stock Exchange (TSE) [Volume 2, Issue 4, 2014, Pages 108-122]
Initial Stock Offering The Relationship between the Operational Profit, Operational Cash Flow and Abnormal Returns of Initial Public Offering in Tehran Stock Exchange [Volume 2, Issue 5, 2014, Pages 23-31]
Intellectual Capital The Investigation of Relationship between Intellectual Capital and Systematic Risk (β) (Empirical Evidence: Pharmaceutical Listed in Stock Exchange Organization of Tehran) [Volume 1, Issue 1, 2013, Pages 26-36]
Internal Control Investigating the Effect of Auditors Knowledge and Expertise about Accounting Information Systems on Planning and Performing of Auditing Process [Volume 2, Issue 4, 2014, Pages 58-68]
Internal Controls System Examine the determinants of investment in human resources on the internal control system of listed companies in Tehran Stock Exchange [Volume 2, Issue 5, 2014, Pages 81-88]
Internal control system The Main Factors Accounting for the Improvement of Information Quality in Information Systems from the Perspective of Financial Managers [Volume 2, Issue 5, 2014, Pages 15-22]
Internal Process Aspect An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 1, Issue 1, 2013, Pages 46-55]
Investment Review of Flamer and Zimsky’s Financial Models in Bankruptcy Predicting of Companies [Volume 1, Issue 1, 2013, Pages 11-25]
Investment Opportunities The relationship between stock dividends and capital standards expected pre-investing and financing using artificial neural networks ... [Volume 1, Issue 2, 2013, Pages 29-37]
Investment Opportunities Investigate the Relationship Between Investment Opportunities and Cash Dividend Policies in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 4, 2014, Pages 93-107]
Investments Check the portfolio composition in Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 10-21]
Iranian Economy Depository and Inflation: The Case Study of Iran (1984- 2011) [Volume 1, Issue 2, 2013, Pages 11-18]

L

Learnings and Growth Aspect An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 1, Issue 1, 2013, Pages 46-55]
Leverage ratio Firm Life Cycle Determination Using Financial Ratios [Volume 2, Issue 4, 2014, Pages 13-23]
Life Cycle Companies Examining the Moderator's Life Cycle Stages on the Relationship Between Capital Structure and Financial Performance of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 98-107]
Liquidity The relationship between the determinants of capital structure [Volume 2, Issue 5, 2014, Pages 57-68]

M

Maintenance of Cash Information Asymmetry and Cash Flow Sensitivity of Cash [Volume 2, Issue 3, 2014, Pages 22-29]
Models Predict Accuracy Presenting Bankruptcy Prediction Model Based on Genetic Algorithm in Accepted Firms in Tehran Stock Exchange [Volume 2, Issue 4, 2014, Pages 81-92]
Momentum Risk and Return; Strength Test [Volume 2, Issue 4, 2014, Pages 123-136]

N

Net Income and Operational Cash Flows The Relationship between Changes of Net Income and Operational Cash Flow with Variations of Stock Returns in Chemical Industry [Volume 1, Issue 1, 2013, Pages 37-45]
Net Operating Assets The relationship between abnormalities net operating assets with stock prices of listed companies in Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 30-38]
New Technique Costing Study of Obstacles Utilize TDABC in Ardabil-Iran Producing Industries [Volume 2, Issue 5, 2014, Pages 89-105]
Non- performing loans The Impact of Non-Performing Loans on Bank Efficiency [Volume 2, Issue 3, 2014, Pages 61-75]
Number of Day's Accounts Payable Impact of Working Capital Management as a Financial Strategy on Firm Value [Volume 2, Issue 3, 2014, Pages 50-60]
Number of Days Accounts Receivable Impact of Working Capital Management as a Financial Strategy on Firm Value [Volume 2, Issue 3, 2014, Pages 50-60]
Number of Days Inventories and Cash Conversion Cycle Impact of Working Capital Management as a Financial Strategy on Firm Value [Volume 2, Issue 3, 2014, Pages 50-60]
Number of stock trading Corporate Governance Quality and Stock Liquidity [Volume 2, Issue 3, 2014, Pages 87-97]

O

Operational Cash Flow The Relationship between the Operational Profit, Operational Cash Flow and Abnormal Returns of Initial Public Offering in Tehran Stock Exchange [Volume 2, Issue 5, 2014, Pages 23-31]
Operational Profit The Relationship between the Operational Profit, Operational Cash Flow and Abnormal Returns of Initial Public Offering in Tehran Stock Exchange [Volume 2, Issue 5, 2014, Pages 23-31]
Opportunistic Earnings Management The relationship between abnormalities net operating assets with stock prices of listed companies in Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 30-38]
Overinvestment The relationship between abnormalities net operating assets with stock prices of listed companies in Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 30-38]

P

Perceptron multi-layers Predicting the Stock Price of Companies in Tehran Stock Exchange Using Artificial Neural Networks [Volume 2, Issue 4, 2014, Pages 45-57]
Performance-Based Budgeting Billing System Activity Based Budgeting in PNU [Volume 1, Issue 2, 2013, Pages 19-28]
Pharmaceutical Industry The Investigation of Relationship between Intellectual Capital and Systematic Risk (β) (Empirical Evidence: Pharmaceutical Listed in Stock Exchange Organization of Tehran) [Volume 1, Issue 1, 2013, Pages 26-36]
Portfolio Check the portfolio composition in Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 10-21]
Price Elasticity Depository and Inflation: The Case Study of Iran (1984- 2011) [Volume 1, Issue 2, 2013, Pages 11-18]
Productivity Study of Obstacles Utilize TDABC in Ardabil-Iran Producing Industries [Volume 2, Issue 5, 2014, Pages 89-105]
Profitability Firm Life Cycle Determination Using Financial Ratios [Volume 2, Issue 4, 2014, Pages 13-23]

Q

Q‌tobin Investigate the Relationship Between Investment Opportunities and Cash Dividend Policies in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 4, 2014, Pages 93-107]
Quarterly financial statements The effective of quarterly financial Statement on Earning Management on Companies listed on the Tehran Stock Exchange [Volume 1, Issue 2, 2013, Pages 58-70]

R

Return To Survey the Relationships Between Different Methods of Financing and Stock Returns in Tehran Stock Exchange [Volume 2, Issue 4, 2014, Pages 69-80]
Risk Check the portfolio composition in Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 10-21]
Roadmap The Balanced Scorecard System in Accounting and Financial Software Producer and Provide a Roadmap [Volume 2, Issue 5, 2014, Pages 118-131]

S

Simultaneous equation model The Impact of Non-Performing Loans on Bank Efficiency [Volume 2, Issue 3, 2014, Pages 61-75]
Size Risk and Return; Strength Test [Volume 2, Issue 4, 2014, Pages 123-136]
Stock Exchange Firm Life Cycle Determination Using Financial Ratios [Volume 2, Issue 4, 2014, Pages 13-23]
Stock Exchange Predicting the Stock Price of Companies in Tehran Stock Exchange Using Artificial Neural Networks [Volume 2, Issue 4, 2014, Pages 45-57]
Stock Liquidity Corporate Governance Quality and Stock Liquidity [Volume 2, Issue 3, 2014, Pages 87-97]
Stock return Evaluation of partial and differential information content of economic value added, accounting earnings and operating cash flow and return on equity [Volume 1, Issue 2, 2013, Pages 49-57]
Stock return Investigating the Relationship of Written Conditions in Auditing Report and Stock Return of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 5, 2014, Pages 42-56]
Stock return The Relationship between Accounting Information Quality on Stock Price Delay and Forecasting of Future Stock Returns of Listed Companies on the Tehran Stock Exchange [Volume 2, Issue 5, 2014, Pages 106-117]
Stock Returns Predicting the Stock Price of Companies in Tehran Stock Exchange Using Artificial Neural Networks [Volume 2, Issue 4, 2014, Pages 45-57]
Stock trading volume Corporate Governance Quality and Stock Liquidity [Volume 2, Issue 3, 2014, Pages 87-97]
Strategic Management Accounting The Balanced Scorecard System in Accounting and Financial Software Producer and Provide a Roadmap [Volume 2, Issue 5, 2014, Pages 118-131]
Systematic Risk (β) The Investigation of Relationship between Intellectual Capital and Systematic Risk (β) (Empirical Evidence: Pharmaceutical Listed in Stock Exchange Organization of Tehran) [Volume 1, Issue 1, 2013, Pages 26-36]

T

Tax Expresses Survey Relation between Accounting Conservatism and difference between Governments prepared Tax and Definite Tax with Tax Expresses in listed Companies of Tehran Stock Exchange [Volume 1, Issue 1, 2013, Pages 56-72]
Tehran Stock Exchange The Investigation of Relationship between Intellectual Capital and Systematic Risk (β) (Empirical Evidence: Pharmaceutical Listed in Stock Exchange Organization of Tehran) [Volume 1, Issue 1, 2013, Pages 26-36]
Tehran Stock Exchange The Effect of the Inflation Rate and the Minimum Capital Required by Banks to the Lending Banks Listed on the Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 76-86]
The Police of Dividend Payout Investigate the Relationship Between Investment Opportunities and Cash Dividend Policies in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 4, 2014, Pages 93-107]
The quality of financial reporting The Main Factors Accounting for the Improvement of Information Quality in Information Systems from the Perspective of Financial Managers [Volume 2, Issue 5, 2014, Pages 15-22]
The Sensitivity of Cash Flows Information Asymmetry and Cash Flow Sensitivity of Cash [Volume 2, Issue 3, 2014, Pages 22-29]
Time - Driven Activity Based Costing Study of Obstacles Utilize TDABC in Ardabil-Iran Producing Industries [Volume 2, Issue 5, 2014, Pages 89-105]
Time Study Study of Obstacles Utilize TDABC in Ardabil-Iran Producing Industries [Volume 2, Issue 5, 2014, Pages 89-105]

V

Volatility Risk and Return; Strength Test [Volume 2, Issue 4, 2014, Pages 123-136]
Voluntary Disclosure Investigate the Effect of Voluntary Disclosure on Earnings Quality and Cost of Capital in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 4, 2014, Pages 34-44]

Keyword Index

A

B

C

D

E

F

G

H

I

L

M

N

O

P

Q

R

S

T

V