Keyword Index
A
  • Abnormal Changes in Cash Balances Investigating the persistence of abnormal changes in components accounting earnings companies listed on the Stock Exchange of Tehran [Volume 2, پاییز 1392, 2013, Pages 49-60]
  • Accounting System Management Accounting Systems, Perceived Environmental Uncertainty and Companies Performance in Iran [Volume 2, زمستان 1392, 2013, Pages 13-24]
  • Accrual Impact of Operating Cycle and Ownership Structure on Corporate Conservatism by C-Score Method [Volume 2, پاییز 1392, 2013, Pages 75-90]
  • Accrual Accounting Linear and Non Linear regression models for cash flow forecasting [Volume 2, زمستان 1392, 2013, Pages 141-156]
  • Accruals Components of Earnings Investigating the persistence of abnormal changes in components accounting earnings companies listed on the Stock Exchange of Tehran [Volume 2, پاییز 1392, 2013, Pages 49-60]
  • Accumulated depreciation The Investigation of the Information Content Depreciation in Capital market of Iran [Volume 2, تابستان 1392, 2013, Pages 31-40]
  • Ambiguity aversion bias Mental biases in management accounting concepts [Volume 2, تابستان 1392, 2013, Pages 41-50]
  • Auditor Quality The Impact of Auditor quality on the earning management for IPO Firm [Volume 2, پاییز 1392, 2013, Pages 103-114]
  • Auditor Switche The effect of the Audit Quality and Auditor Switches on capital market [Volume 2, تابستان 1392, 2013, Pages 65-76]
  • Auditor Switching Political Connections and Auditor Switching: Evidences of Private Audit Firms [Volume 2, زمستان 1392, 2013, Pages 1-12]
  • Auditor Tenure Earnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors’ Industry Expertise [Volume 2, پاییز 1392, 2013, Pages 91-102]
  • Auditor Tenure Auditor Tenure and the Ability to Meet Earnings and grows Office [Volume 2, زمستان 1392, 2013, Pages 111-128]
  • Audit quality The effect of the Audit Quality and Auditor Switches on capital market [Volume 2, تابستان 1392, 2013, Pages 65-76]
B
  • Bank A Model for Measuring Banks Financial Performance Based on value creation analysis [Volume 2, پاییز 1392, 2013, Pages 115-122]
  • Bank Saderat Investigation of Financial Graft on Bank Saderat Brand Equity in Customer View [Volume 2, زمستان 1392, 2013, Pages 55-70]
  • Block holder Impact of Operating Cycle and Ownership Structure on Corporate Conservatism by C-Score Method [Volume 2, پاییز 1392, 2013, Pages 75-90]
  • Brand Equity Investigation of Financial Graft on Bank Saderat Brand Equity in Customer View [Volume 2, زمستان 1392, 2013, Pages 55-70]
  • Brokerage firms' performance Effects of Strategic knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange [Volume 2, زمستان 1392, 2013, Pages 157-170]
C
  • Cash Accounting Linear and Non Linear regression models for cash flow forecasting [Volume 2, زمستان 1392, 2013, Pages 141-156]
  • Cash Flow forecasting Linear and Non Linear regression models for cash flow forecasting [Volume 2, زمستان 1392, 2013, Pages 141-156]
  • Cash Flows regression models Linear and Non Linear regression models for cash flow forecasting [Volume 2, زمستان 1392, 2013, Pages 141-156]
  • Cash holding The relationship between working capital management and cash holding companies listed in Tehran Stock Exchange [Volume 2, Issue 5, 2013, Pages 39-52]
  • Certified Accountants 272 Article The effect of the direct taxes ACT 272 Article on firm’s tax performance [Volume 2, زمستان 1392, 2013, Pages 25-36]
  • Codified Knowledge Management Effects of Strategic knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange [Volume 2, زمستان 1392, 2013, Pages 157-170]
  • Cognitive dissonance bias Mental biases in management accounting concepts [Volume 2, تابستان 1392, 2013, Pages 41-50]
  • Companies’ Performance Management Accounting Systems, Perceived Environmental Uncertainty and Companies Performance in Iran [Volume 2, زمستان 1392, 2013, Pages 13-24]
  • Conservatism Biased Earning Forecast by the management and the effect of conservatism accounting on that [Volume 2, Issue 5, 2013, Pages 27-38]
  • Conservatism Conservatism and Free Cash Flow [Volume 2, Issue 5, 2013, Pages 73-84]
  • Cost Leadership Strategy The Effect of Cost Leadership Strategy to Increase Exports of Petrochemical Products Case Study: National Petrochemical Company of Iran [Volume 2, زمستان 1392, 2013, Pages 83-92]
  • Cost Management Designing a Mathematic Model for Optimization of Distribution Network Process in Reverse Supply Chain [Volume 2, زمستان 1392, 2013, Pages 93-110]
  • C-Score model Impact of Operating Cycle and Ownership Structure on Corporate Conservatism by C-Score Method [Volume 2, پاییز 1392, 2013, Pages 75-90]
  • Customer Investigation of Financial Graft on Bank Saderat Brand Equity in Customer View [Volume 2, زمستان 1392, 2013, Pages 55-70]
D
  • Data Quality The Impact of Information Quality on liquidity Risk and Market Risk [Volume 2, Issue 5, 2013, Pages 85-98]
  • Days of Sales The relationship between working capital management and cash holding companies listed in Tehran Stock Exchange [Volume 2, Issue 5, 2013, Pages 39-52]
  • Days of the Sale of Inventory The relationship between working capital management and cash holding companies listed in Tehran Stock Exchange [Volume 2, Issue 5, 2013, Pages 39-52]
  • Depreciation The Investigation of the Information Content Depreciation in Capital market of Iran [Volume 2, تابستان 1392, 2013, Pages 31-40]
  • Direct taxes ACT The effect of the direct taxes ACT 272 Article on firm’s tax performance [Volume 2, زمستان 1392, 2013, Pages 25-36]
  • Discretionary Accruals Investigation of management earnings forecast errors and information content of accruals in companies listed in Tehran Stock Exchange [Volume 2, پاییز 1392, 2013, Pages 15-28]
E
  • Earnings Management initial public offerings The Impact of Auditor quality on the earning management for IPO Firm [Volume 2, پاییز 1392, 2013, Pages 103-114]
  • Earnings per Share Investigation of the relationship between earning management and earning response coefficient based on accounting variables [Volume 2, Issue 5, 2013, Pages 109-122]
  • Earnings Persistence Investigating the persistence of abnormal changes in components accounting earnings companies listed on the Stock Exchange of Tehran [Volume 2, پاییز 1392, 2013, Pages 49-60]
  • Earnings Quality Earnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors’ Industry Expertise [Volume 2, پاییز 1392, 2013, Pages 91-102]
  • Earnings Response Coefficient Investigation of the relationship between earning management and earning response coefficient based on accounting variables [Volume 2, Issue 5, 2013, Pages 109-122]
  • Effectiveness Productivity Assessment of Attraction of Research Budget and Presentation of Selected Indexes [Volume 2, Issue 5, 2013, Pages 99-108]
  • Efficiency Productivity Assessment of Attraction of Research Budget and Presentation of Selected Indexes [Volume 2, Issue 5, 2013, Pages 99-108]
  • Enterprise Risk Management (ERM) Internal Auditors’ Involvement in Enterprise Risk Management (REM) [Volume 2, پاییز 1392, 2013, Pages 29-48]
F
  • Financial Graft Investigation of Financial Graft on Bank Saderat Brand Equity in Customer View [Volume 2, زمستان 1392, 2013, Pages 55-70]
  • Financial Performance A Model for Measuring Banks Financial Performance Based on value creation analysis [Volume 2, پاییز 1392, 2013, Pages 115-122]
  • Framing bias and Mental accounting bias Mental biases in management accounting concepts [Volume 2, تابستان 1392, 2013, Pages 41-50]
  • Free cash flow Conservatism and Free Cash Flow [Volume 2, Issue 5, 2013, Pages 73-84]
  • Free cash flow Investigating the persistence of abnormal changes in components accounting earnings companies listed on the Stock Exchange of Tehran [Volume 2, پاییز 1392, 2013, Pages 49-60]
G
  • Genetic algorithm Designing a Mathematic Model for Optimization of Distribution Network Process in Reverse Supply Chain [Volume 2, زمستان 1392, 2013, Pages 93-110]
I
  • Information asymmetric Biased Earning Forecast by the management and the effect of conservatism accounting on that [Volume 2, Issue 5, 2013, Pages 27-38]
  • Information Content The Investigation of the Information Content Depreciation in Capital market of Iran [Volume 2, تابستان 1392, 2013, Pages 31-40]
  • Information risk The Impact of Information Quality on liquidity Risk and Market Risk [Volume 2, Issue 5, 2013, Pages 85-98]
  • Institutional Ownership Impact of Operating Cycle and Ownership Structure on Corporate Conservatism by C-Score Method [Volume 2, پاییز 1392, 2013, Pages 75-90]
  • Internal audit Internal Auditors’ Involvement in Enterprise Risk Management (REM) [Volume 2, پاییز 1392, 2013, Pages 29-48]
L
  • Likert scale The Effect of Cost Leadership Strategy to Increase Exports of Petrochemical Products Case Study: National Petrochemical Company of Iran [Volume 2, زمستان 1392, 2013, Pages 83-92]
M
  • Management Management Accounting Systems, Perceived Environmental Uncertainty and Companies Performance in Iran [Volume 2, زمستان 1392, 2013, Pages 13-24]
  • Management forecast bias of earnings Biased Earning Forecast by the management and the effect of conservatism accounting on that [Volume 2, Issue 5, 2013, Pages 27-38]
  • Market Reaction and Relevance Analysis Survey the Usefulness of Audit Reports in Market Capital [Volume 2, تابستان 1392, 2013, Pages 13-30]
  • Ministry of Sciences Analysis of current situation of knowledge management in ministry of science research and technology in Iran for presentation approach to progressive them [Volume 2, Issue 5, 2013, Pages 53-72]
O
  • Operating Cycle Impact of Operating Cycle and Ownership Structure on Corporate Conservatism by C-Score Method [Volume 2, پاییز 1392, 2013, Pages 75-90]
  • Organizational Performance The relationship between strategic orientations, organizational capabilities and performance with respect to the role of the control and management accounting systems changes [Volume 2, زمستان 1392, 2013, Pages 71-82]
P
  • Path Model Exploring the Relationships between Strategy, Innovation, and Management Control Systems [Volume 2, پاییز 1392, 2013, Pages 61-74]
  • Perceived Environmental Uncertainty Management Accounting Systems, Perceived Environmental Uncertainty and Companies Performance in Iran [Volume 2, زمستان 1392, 2013, Pages 13-24]
  • Performance of management accounting's technics Mental biases in management accounting concepts [Volume 2, تابستان 1392, 2013, Pages 41-50]
  • Personalized knowledge management Effects of Strategic knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange [Volume 2, زمستان 1392, 2013, Pages 157-170]
  • Petrochemical exports The Effect of Cost Leadership Strategy to Increase Exports of Petrochemical Products Case Study: National Petrochemical Company of Iran [Volume 2, زمستان 1392, 2013, Pages 83-92]
  • Political connections Political Connections and Auditor Switching: Evidences of Private Audit Firms [Volume 2, زمستان 1392, 2013, Pages 1-12]
  • Political Economy Critical Thinking in Accounting [Volume 2, Issue 5, 2013, Pages 1-14]
  • Prerequisites of double entry Surveying the origins of double-entry accounting in the Middle East and its effects on the emergence and development of double-entry accounting in Europe [Volume 2, زمستان 1392, 2013, Pages 37-54]
  • Productivity Productivity Assessment of Attraction of Research Budget and Presentation of Selected Indexes [Volume 2, Issue 5, 2013, Pages 99-108]
R
  • Research method Comparative study of accounting research methodology inside and outside of Iran [Volume 2, پاییز 1392, 2013, Pages 1-14]
  • Research methodology Comparative study of accounting research methodology inside and outside of Iran [Volume 2, پاییز 1392, 2013, Pages 1-14]
  • Research purpose Comparative study of accounting research methodology inside and outside of Iran [Volume 2, پاییز 1392, 2013, Pages 1-14]
  • Research strategy Comparative study of accounting research methodology inside and outside of Iran [Volume 2, پاییز 1392, 2013, Pages 1-14]
  • Research & Technology Analysis of current situation of knowledge management in ministry of science research and technology in Iran for presentation approach to progressive them [Volume 2, Issue 5, 2013, Pages 53-72]
  • Reverse‌supply chain Designing a Mathematic Model for Optimization of Distribution Network Process in Reverse Supply Chain [Volume 2, زمستان 1392, 2013, Pages 93-110]
S
  • SG&A ratio Information Content of SG&A Ratio in the Firms Listed in Tehran Stock Exchange [Volume 2, Issue 5, 2013, Pages 15-26]
  • Silk and Spice Road Surveying the origins of double-entry accounting in the Middle East and its effects on the emergence and development of double-entry accounting in Europe [Volume 2, زمستان 1392, 2013, Pages 37-54]
  • Social forces Surveying the origins of double-entry accounting in the Middle East and its effects on the emergence and development of double-entry accounting in Europe [Volume 2, زمستان 1392, 2013, Pages 37-54]
  • Strategic Orientation The relationship between strategic orientations, organizational capabilities and performance with respect to the role of the control and management accounting systems changes [Volume 2, زمستان 1392, 2013, Pages 71-82]
T
  • Tax reception speed The effect of the direct taxes ACT 272 Article on firm’s tax performance [Volume 2, زمستان 1392, 2013, Pages 25-36]
  • Tehran Stock Exchange Internal Auditors’ Involvement in Enterprise Risk Management (REM) [Volume 2, پاییز 1392, 2013, Pages 29-48]
  • Type of auditors’ personality The Study Of The Effects of Auditors’ personality types On The Report Content [Volume 2, تابستان 1392, 2013, Pages 89-100]