Keyword Index

A

  • Abnormal Production Costs Financial Distress as a Risk Factor for the Occurrence of Earnings Management [Volume 3, Issue 3, 2015, Pages 25-47]
  • Accrual earnings management The Investigation of the Relationship between Real and Accrual Earnings Management and Capital Cost in Tehran Stock Exchange [Volume 3, Issue 1, 2015, Pages 141-159]
  • Adjusted Optional Obligation Items The Relationship between Earnings Quality and Insolvency Risk [Volume 3, Issue 1, 2015, Pages 113-140]
  • Agency Costs The Relationship between Agency Costs and Stock Mispricing with Emphasis on the Role of Intermediate Compensation of the Board [Volume 3, Issue 4, 2015, Pages 51-71]
  • Agency problem Agency Problem, Corporate Governance Mechanisms and Cost Stickiness in Firms Listed in Tehran Stock Exchange [Volume 3, Issue 3, 2015, Pages 79-103]
  • Albert and Richardson method (AR) The Analysis of the Relationship between Corporate Governance, Income Smoothing and Quality of Financial Reporting [Volume 3, Issue 4, 2015, Pages 27-49]
  • Analytical comparison The Analytical Comparison of Financial Ratios of Listed Companies in Tehran and Istanbul Stock Exchanges [Volume 3, Issue 3, 2015, Pages 129-148]
  • Automotive Industry Impact of Financing Approach on Corporate’s Financial Performance in Economic Fluctuations (Case Study of Automotive Industry) [Volume 3, Issue 1, 2015, Pages 51-70]

B

  • Behavioral corporatefinance Payout Policy: An Empirical Test of the Catering Theory of Dividend in Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2015, Pages 1-20]
  • Behavioral Finance The Investigation of the Relationship between Managers` Risk Aversion and Financial Institutions` Performance in Market (Case Study: Mutual Funds) [Volume 3, Issue 3, 2015, Pages 1-23]
  • Board independency The Study of the Effect of the Board of Directors’ Independency on the Relationship between Information Asymmetry and Financial Reporting Quality of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 4, 2015, Pages 1-26]

C

  • Cash flow The Investigation of the Effect of Control Mechanisms of Corporate Governance on the Level of Cash Flow Holdings in Tehran Stock Exchange [Volume 3, Issue 2, 2015, Pages 57-75]
  • Catering Payout Policy: An Empirical Test of the Catering Theory of Dividend in Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2015, Pages 1-20]
  • Company size The Relationship between Various Measures of the Company's Growth and the Ratio of Changes in Retained Earnings of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2015, Pages 21-50]
  • Compensation of the Board The Relationship between Agency Costs and Stock Mispricing with Emphasis on the Role of Intermediate Compensation of the Board [Volume 3, Issue 4, 2015, Pages 51-71]
  • Corporate Governance The Investigation of the Relationship between Corporate Governance and Corporate Tax Planning [Volume 3, Issue 2, 2015, Pages 1-21]
  • Corporate Governance The Investigation of the Effect of Control Mechanisms of Corporate Governance on the Level of Cash Flow Holdings in Tehran Stock Exchange [Volume 3, Issue 2, 2015, Pages 57-75]
  • Corporate Governance The Analysis of the Relationship between Corporate Governance, Income Smoothing and Quality of Financial Reporting [Volume 3, Issue 4, 2015, Pages 27-49]
  • Corporate Growth Opportunities The Relationship between Various Measures of the Company's Growth and the Ratio of Changes in Retained Earnings of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2015, Pages 21-50]
  • Corporate Social Responsibility The Moderating Effect of Advertising Intensity on the Relationship between Corporate Social Responsibility and Corporate Value [Volume 3, Issue 2, 2015, Pages 127-146]
  • Cost of Capital The Investigation of the Relationship between Real and Accrual Earnings Management and Capital Cost in Tehran Stock Exchange [Volume 3, Issue 1, 2015, Pages 141-159]
  • Cost Stickiness The Effect of Off-balance Sheet Financing and Financial Constraints on Cost Stickiness [Volume 3, Issue 2, 2015, Pages 23-34]
  • Cost Stickiness Agency Problem, Corporate Governance Mechanisms and Cost Stickiness in Firms Listed in Tehran Stock Exchange [Volume 3, Issue 3, 2015, Pages 79-103]

D

  • Debt-based Impact of Financing Approach on Corporate’s Financial Performance in Economic Fluctuations (Case Study of Automotive Industry) [Volume 3, Issue 1, 2015, Pages 51-70]
  • Depression Impact of Financing Approach on Corporate’s Financial Performance in Economic Fluctuations (Case Study of Automotive Industry) [Volume 3, Issue 1, 2015, Pages 51-70]
  • Discretionary accruals Financial Distress as a Risk Factor for the Occurrence of Earnings Management [Volume 3, Issue 3, 2015, Pages 25-47]
  • Diversification of Stocks The Investigation of the Effect of Financial Leverage and Free Cash Flow on Diversification of Stocks and Financial Performance of Listed Companies [Volume 3, Issue 1, 2015, Pages 89-111]
  • Dividend policy The Investigation of Relationship between Cash Dividends and Investment Considering the Effect of Company's Life Cycle Modifier in Listed Companies in Tehran Stock Exchange [Volume 3, Issue 2, 2015, Pages 35-56]
  • Dividend premium Payout Policy: An Empirical Test of the Catering Theory of Dividend in Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2015, Pages 1-20]
  • Dividends The Investigation of the Effect of Cash Flow Uncertainty on the Investment-Dividends Sensitivity [Volume 3, Issue 2, 2015, Pages 107-126]

E

  • Earnings Forecast Accuracy The Effect of Quality Level of Voluntary Disclosure of Financial and Non-Financial Key Performance Indicators on the Earnings Forecast [Volume 3, Issue 3, 2015, Pages 105-128]
  • Economic Fluctuations Impact of Financing Approach on Corporate’s Financial Performance in Economic Fluctuations (Case Study of Automotive Industry) [Volume 3, Issue 1, 2015, Pages 51-70]
  • Effective tax rate (ETR) The Investigation of the Relationship between Corporate Governance and Corporate Tax Planning [Volume 3, Issue 2, 2015, Pages 1-21]
  • Enterprise Value The Moderating Effect of Advertising Intensity on the Relationship between Corporate Social Responsibility and Corporate Value [Volume 3, Issue 2, 2015, Pages 127-146]
  • Equity-based Impact of Financing Approach on Corporate’s Financial Performance in Economic Fluctuations (Case Study of Automotive Industry) [Volume 3, Issue 1, 2015, Pages 51-70]

F

  • Fama and French`s (1993) Three-Factor Model The Effect of Financial Distress Risk on Size and Value Effects [Volume 3, Issue 1, 2015, Pages 71-88]
  • Feature Selection The Use of Feature Selection Method (HARC) in Predicting Financial Distress in Tehran Stock Exchange [Volume 3, Issue 2, 2015, Pages 77-106]
  • Financial Distress Financial Distress as a Risk Factor for the Occurrence of Earnings Management [Volume 3, Issue 3, 2015, Pages 25-47]
  • Financial Distress Risk The Effect of Financial Distress Risk on Size and Value Effects [Volume 3, Issue 1, 2015, Pages 71-88]
  • Financial Institutions The Investigation of the Relationship between Managers` Risk Aversion and Financial Institutions` Performance in Market (Case Study: Mutual Funds) [Volume 3, Issue 3, 2015, Pages 1-23]
  • Financial Leverage The Investigation of the Effect of Financial Leverage and Free Cash Flow on Diversification of Stocks and Financial Performance of Listed Companies [Volume 3, Issue 1, 2015, Pages 89-111]
  • Financing Impact of Financing Approach on Corporate’s Financial Performance in Economic Fluctuations (Case Study of Automotive Industry) [Volume 3, Issue 1, 2015, Pages 51-70]
  • Financing Constraints The Relationship between Financing Constraints and Conditional and Unconditional Conservatism of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 4, 2015, Pages 73-88]
  • Free cashflows The Investigation of the Effect of Financial Leverage and Free Cash Flow on Diversification of Stocks and Financial Performance of Listed Companies [Volume 3, Issue 1, 2015, Pages 89-111]

G

  • GARCH Model The Measurement of Risk based on the Criterion of Value at Risk via Model of GARCH (A Study of Stock of Listeَd Companies in Tehran Stock Exchange (TSE) in the Cement Industry) [Volume 3, Issue 3, 2015, Pages 149-168]

I

  • Income Smoothing The Analysis of the Relationship between Corporate Governance, Income Smoothing and Quality of Financial Reporting [Volume 3, Issue 4, 2015, Pages 27-49]
  • Index of Country Risk The Study of the Effect of the Index of Country Risk on Tehran Stock Exchange returns [Volume 3, Issue 3, 2015, Pages 49-78]
  • Information Asymmetry The Study of the Effect of the Board of Directors’ Independency on the Relationship between Information Asymmetry and Financial Reporting Quality of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 4, 2015, Pages 1-26]
  • Insolvency The Relationship between Earnings Quality and Insolvency Risk [Volume 3, Issue 1, 2015, Pages 113-140]
  • Institutional Shareholders The Investigation of the Effect of Control Mechanisms of Corporate Governance on the Level of Cash Flow Holdings in Tehran Stock Exchange [Volume 3, Issue 2, 2015, Pages 57-75]
  • Intensity of Advertising The Moderating Effect of Advertising Intensity on the Relationship between Corporate Social Responsibility and Corporate Value [Volume 3, Issue 2, 2015, Pages 127-146]
  • Istanbul Stock Exchange The Analytical Comparison of Financial Ratios of Listed Companies in Tehran and Istanbul Stock Exchanges [Volume 3, Issue 3, 2015, Pages 129-148]

M

  • Markov-switching The Study of the Effect of the Index of Country Risk on Tehran Stock Exchange returns [Volume 3, Issue 3, 2015, Pages 49-78]
  • Mutual Funds The Investigation of the Relationship between Managers` Risk Aversion and Financial Institutions` Performance in Market (Case Study: Mutual Funds) [Volume 3, Issue 3, 2015, Pages 1-23]

N

O

  • Off-balance sheet financing The Effect of Off-balance Sheet Financing and Financial Constraints on Cost Stickiness [Volume 3, Issue 2, 2015, Pages 23-34]
  • Optional Obligates Items The Relationship between Earnings Quality and Insolvency Risk [Volume 3, Issue 1, 2015, Pages 113-140]

P

  • Pair trading strategy Designing and Implementation of Pair Trading Strategy Software in Iran Stock Market [Volume 3, Issue 4, 2015, Pages 107-123]
  • Payout policy Payout Policy: An Empirical Test of the Catering Theory of Dividend in Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2015, Pages 1-20]
  • Performance The Investigation of the Relationship between Managers` Risk Aversion and Financial Institutions` Performance in Market (Case Study: Mutual Funds) [Volume 3, Issue 3, 2015, Pages 1-23]
  • Prediction of stock return Prediction of Stock Return Using Financial Ratios: A Decision Tree Approach [Volume 3, Issue 4, 2015, Pages 125-146]
  • Profitability Index The Relationship between Various Measures of the Company's Growth and the Ratio of Changes in Retained Earnings of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2015, Pages 21-50]

R

  • Ratio of Changes in Retained Earnings The Relationship between Various Measures of the Company's Growth and the Ratio of Changes in Retained Earnings of the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2015, Pages 21-50]
  • Risk Aversion The Investigation of the Relationship between Managers` Risk Aversion and Financial Institutions` Performance in Market (Case Study: Mutual Funds) [Volume 3, Issue 3, 2015, Pages 1-23]

S

  • Size Effect The Effect of Financial Distress Risk on Size and Value Effects [Volume 3, Issue 1, 2015, Pages 71-88]
  • Stock Mispricing The Relationship between Agency Costs and Stock Mispricing with Emphasis on the Role of Intermediate Compensation of the Board [Volume 3, Issue 4, 2015, Pages 51-71]

T

  • Tax planning The Investigation of the Relationship between Corporate Governance and Corporate Tax Planning [Volume 3, Issue 2, 2015, Pages 1-21]
  • Tehran Stock Exchange The Measurement of Risk based on the Criterion of Value at Risk via Model of GARCH (A Study of Stock of Listeَd Companies in Tehran Stock Exchange (TSE) in the Cement Industry) [Volume 3, Issue 3, 2015, Pages 149-168]
  • Tehran Stock Exchange The Study of the Effect of the Index of Country Risk on Tehran Stock Exchange returns [Volume 3, Issue 3, 2015, Pages 49-78]
  • Tehran Stock Exchange The Analytical Comparison of Financial Ratios of Listed Companies in Tehran and Istanbul Stock Exchanges [Volume 3, Issue 3, 2015, Pages 129-148]
  • Tucker and Zarwin method (TZ) The Analysis of the Relationship between Corporate Governance, Income Smoothing and Quality of Financial Reporting [Volume 3, Issue 4, 2015, Pages 27-49]

V

  • Value at Risk The Measurement of Risk based on the Criterion of Value at Risk via Model of GARCH (A Study of Stock of Listeَd Companies in Tehran Stock Exchange (TSE) in the Cement Industry) [Volume 3, Issue 3, 2015, Pages 149-168]
  • Value Effect The Effect of Financial Distress Risk on Size and Value Effects [Volume 3, Issue 1, 2015, Pages 71-88]
  • Voluntary Key Performance Indicators Disclosure The Effect of Quality Level of Voluntary Disclosure of Financial and Non-Financial Key Performance Indicators on the Earnings Forecast [Volume 3, Issue 3, 2015, Pages 105-128]