Keyword Index

A

  • Abnormal returns The Relationship Between Unrecognized Inflation Gain or Loss, Future Cash Flows and Abnormal Returns of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2014, Pages 75-100]
  • Accounting conservatism The effect of conservatism on firms' financing methods and propensity to save cash [Volume 2, Issue 1, 2014, Pages 101-112]
  • Accrual Examination of the Mispricing of Abnormal Accruals on the Tehran Stock Exchange from 1381 to 1389 [Volume 2, Issue 3, 2014, Pages 1-16]
  • Accruals management Earnings behavior in bankrupt firms: the role of auditor [Volume 2, Issue 4, 2014, Pages 1-14]
  • Agency cost The Effect of CEO Reputation on Relationship between Agency Costs and Cumulative Abnormal Returns in Firms over (under)Investment [Volume 2, Issue 2, 2014, Pages 99-122]
  • Agency Costs The Investigation of Factors Affecting the Capital Structure using the Tobit Models: An Empirical Examination of Static Trade-Off, Pecking Order and Agency Costs Theories [Volume 2, Issue 1, 2014, Pages 37-54]
  • Agency Costs Investigate the Relationship between Working Capital Management and Agency Costs [Volume 2, Issue 2, 2014, Pages 17-30]
  • Arboon Sale Identifying Islamic Alternatives to Short Selling in Iran’s Stock Market and Prioritizing Them Using TOPSIS [Volume 2, Issue 2, 2014, Pages 31-48]
  • Arboon Sale- Salam- Short Selling- TOPSIS- Wa’ad Identifying Islamic Alternatives to Short Selling in Iran’s Stock Market and Prioritizing Them Using TOPSIS [Volume 2, Issue 2, 2014, Pages 31-48]
  • ARIMA Prediction of Stock Market Returns with out of Sample Data: Evaluating out of Sample Methods (Regression Method and Wavelet Neural Network) [Volume 2, Issue 2, 2014, Pages 1-16]
  • Artificial Neural Network (ANN) Estimating the return on investment opportunities in financial markets due to their interaction relation and establishing optimized portfolio by Artificial Intelligence [Volume 2, Issue 4, 2014, Pages 35-50]
  • Audit Quality The Effect of Corporate Governance and Audit Quality on the Weighted Average Cost of Capital: Comparative Analysis Based on Auditor Size, Firm Size and Income Smoother and non-Smoother Companies [Volume 2, Issue 3, 2014, Pages 29-48]

B

  • Bankruptcy Earnings behavior in bankrupt firms: the role of auditor [Volume 2, Issue 4, 2014, Pages 1-14]
  • Base Concentration Investigating the Influence of Customer-Base Concentration on the Firm Financial Performance [Volume 2, Issue 3, 2014, Pages 81-92]
  • Board Independence The Relationship between Ownership Concentration and Board Structure with Working Capital Management Efficiency [Volume 2, Issue 1, 2014, Pages 113-128]
  • Board Size The Relationship between Ownership Concentration and Board Structure with Working Capital Management Efficiency [Volume 2, Issue 1, 2014, Pages 113-128]
  • Book Value to market Value A Comparison between basic Fama and French three Factor model and basic Carhart four factors Model in Explaining the Stock return on Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 17-28]

C

  • Capital Structure Determinants of Capital Structure: Meta-analysis [Volume 2, Issue 1, 2014, Pages 55-74]
  • Cash flow Sensitivity of External Finance Resources to Cash Flow under Financial Constraints: Replacement Role of Tangible Fixed Assets [Volume 2, Issue 4, 2014, Pages 111-126]
  • Cashflow Changes The effect of changes in cash flows on cash Holdings regarding Financing constraint facing the companies listed in Tehran Stock Exchange [Volume 2, Issue 1, 2014, Pages 21-36]
  • Cash holdings The effect of changes in cash flows on cash Holdings regarding Financing constraint facing the companies listed in Tehran Stock Exchange [Volume 2, Issue 1, 2014, Pages 21-36]
  • CEO Reputation The Effect of CEO Reputation on Relationship between Agency Costs and Cumulative Abnormal Returns in Firms over (under)Investment [Volume 2, Issue 2, 2014, Pages 99-122]
  • Cornish A [Volume 2, Issue 1, 2014, Pages 1-20]
  • Cornish-Fisher estimate A [Volume 2, Issue 1, 2014, Pages 1-20]
  • Corporate governance The Effect of Corporate Governance and Audit Quality on the Weighted Average Cost of Capital: Comparative Analysis Based on Auditor Size, Firm Size and Income Smoother and non-Smoother Companies [Volume 2, Issue 3, 2014, Pages 29-48]
  • Corporate governance The Relationship between Corporate Governance and Economic Value Added in The Iranian Manufacturing Enterprises (Listed in Tehran Stock Exchange) [Volume 2, Issue 4, 2014, Pages 75-96]
  • Cost An investigation of the intellectual capital effects on relative efficiency [Volume 2, Issue 4, 2014, Pages 51-74]
  • Cumulative Abnormal Returns The Effect of CEO Reputation on Relationship between Agency Costs and Cumulative Abnormal Returns in Firms over (under)Investment [Volume 2, Issue 2, 2014, Pages 99-122]
  • Customer Investigating the Influence of Customer-Base Concentration on the Firm Financial Performance [Volume 2, Issue 3, 2014, Pages 81-92]
  • Customer-Base Concentration Investigating the Influence of Customer-Base Concentration on the Firm Financial Performance [Volume 2, Issue 3, 2014, Pages 81-92]

D

  • Denoising Prediction of Stock Market Returns with out of Sample Data: Evaluating out of Sample Methods (Regression Method and Wavelet Neural Network) [Volume 2, Issue 2, 2014, Pages 1-16]
  • Disclosure Investigation of the Impact of Disclosure Quality on the Relationship between free Cash Flow and Firm Value [Volume 2, Issue 2, 2014, Pages 87-98]
  • Divestiture Analysis of big Shareholders’ Perspective on Block Divestiture of Shares in Business Financing Through Matching Method (Tehran Stock Exchange as A Case Study) [Volume 2, Issue 2, 2014, Pages 39-64]

E

  • Economic Value Added (EVA) The Relationship between Corporate Governance and Economic Value Added in The Iranian Manufacturing Enterprises (Listed in Tehran Stock Exchange) [Volume 2, Issue 4, 2014, Pages 75-96]
  • Excess Return A Comparison between basic Fama and French three Factor model and basic Carhart four factors Model in Explaining the Stock return on Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 17-28]

F

  • Financial markets Estimating the return on investment opportunities in financial markets due to their interaction relation and establishing optimized portfolio by Artificial Intelligence [Volume 2, Issue 4, 2014, Pages 35-50]
  • Financing constraints financial consequences of the qualified audit report for the companies listed in Tehran Stock Exchange [Volume 2, Issue 4, 2014, Pages 15-34]
  • Firm Investment Prediction of TSE Companies Investment Behaviour Using Neural Networks [Volume 2, Issue 3, 2014, Pages 63-80]
  • Firm Value Investigation of the Impact of Disclosure Quality on the Relationship between free Cash Flow and Firm Value [Volume 2, Issue 2, 2014, Pages 87-98]
  • Fisher estimate A [Volume 2, Issue 1, 2014, Pages 1-20]
  • Free Cash Flow Investigation of the Impact of Disclosure Quality on the Relationship between free Cash Flow and Firm Value [Volume 2, Issue 2, 2014, Pages 87-98]

G

  • Genetic Programming (GP) Estimating the return on investment opportunities in financial markets due to their interaction relation and establishing optimized portfolio by Artificial Intelligence [Volume 2, Issue 4, 2014, Pages 35-50]
  • Growth Opportunities Investigation of the Impact of Disclosure Quality on the Relationship between free Cash Flow and Firm Value [Volume 2, Issue 2, 2014, Pages 87-98]

H

  • Herfindahl _ Hryshmn index Business diversification effects on performance and value of listed companies in Tehran Stock Exchange [Volume 2, Issue 2, 2014, Pages 65-86]
  • Human capital An investigation of the intellectual capital effects on relative efficiency [Volume 2, Issue 4, 2014, Pages 51-74]

I

  • Inflation The Relationship Between Unrecognized Inflation Gain or Loss, Future Cash Flows and Abnormal Returns of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2014, Pages 75-100]
  • Institutional ownership The Relationship between Corporate Governance and Economic Value Added in The Iranian Manufacturing Enterprises (Listed in Tehran Stock Exchange) [Volume 2, Issue 4, 2014, Pages 75-96]
  • Intellectual capital An investigation of the intellectual capital effects on relative efficiency [Volume 2, Issue 4, 2014, Pages 51-74]
  • Intellectual capital Measuring intellectual capital and its relationship with the q Tobin ratio and systematic risk beta (study of Financial intermediation companies listed in Tehran Stock Exchange) [Volume 2, Issue 4, 2014, Pages 97-110]
  • Inventory Management Investigating the Influence of Customer-Base Concentration on the Firm Financial Performance [Volume 2, Issue 3, 2014, Pages 81-92]
  • Investment financial consequences of the qualified audit report for the companies listed in Tehran Stock Exchange [Volume 2, Issue 4, 2014, Pages 15-34]

K

  • Key Words: Capital Structure The Investigation of Factors Affecting the Capital Structure using the Tobit Models: An Empirical Examination of Static Trade-Off, Pecking Order and Agency Costs Theories [Volume 2, Issue 1, 2014, Pages 37-54]

L

  • Leverage Determinants of Capital Structure: Meta-analysis [Volume 2, Issue 1, 2014, Pages 55-74]
  • Logistic Regression Analysis of big Shareholders’ Perspective on Block Divestiture of Shares in Business Financing Through Matching Method (Tehran Stock Exchange as A Case Study) [Volume 2, Issue 2, 2014, Pages 39-64]

M

  • Market Quality The Study of the Impact of Relative Performance of Trading halts on Market Quality (The Study of Tehran Stock Exchange) [Volume 2, Issue 3, 2014, Pages 49-62]
  • Market Risk Premium A Comparison between basic Fama and French three Factor model and basic Carhart four factors Model in Explaining the Stock return on Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 17-28]
  • Meta-Analysis Determinants of Capital Structure: Meta-analysis [Volume 2, Issue 1, 2014, Pages 55-74]
  • Metasynthesis Prediction of TSE Companies Investment Behaviour Using Neural Networks [Volume 2, Issue 3, 2014, Pages 63-80]
  • Mispricing Examination of the Mispricing of Abnormal Accruals on the Tehran Stock Exchange from 1381 to 1389 [Volume 2, Issue 3, 2014, Pages 1-16]
  • Momentum A Comparison between basic Fama and French three Factor model and basic Carhart four factors Model in Explaining the Stock return on Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 17-28]
  • Monetary and Nonmonetary Items The Relationship Between Unrecognized Inflation Gain or Loss, Future Cash Flows and Abnormal Returns of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2014, Pages 75-100]

N

  • Neural Network Prediction of Stock Market Returns with out of Sample Data: Evaluating out of Sample Methods (Regression Method and Wavelet Neural Network) [Volume 2, Issue 2, 2014, Pages 1-16]
  • Neural Network Prediction of TSE Companies Investment Behaviour Using Neural Networks [Volume 2, Issue 3, 2014, Pages 63-80]

O

  • Operating Cash Flows The Relationship Between Unrecognized Inflation Gain or Loss, Future Cash Flows and Abnormal Returns of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2014, Pages 75-100]
  • Overinvestment The Effect of CEO Reputation on Relationship between Agency Costs and Cumulative Abnormal Returns in Firms over (under)Investment [Volume 2, Issue 2, 2014, Pages 99-122]
  • Owner Concentration The Relationship between Ownership Concentration and Board Structure with Working Capital Management Efficiency [Volume 2, Issue 1, 2014, Pages 113-128]
  • Ownership concentration The Relationship between Corporate Governance and Economic Value Added in The Iranian Manufacturing Enterprises (Listed in Tehran Stock Exchange) [Volume 2, Issue 4, 2014, Pages 75-96]

P

  • Pecking Order The Investigation of Factors Affecting the Capital Structure using the Tobit Models: An Empirical Examination of Static Trade-Off, Pecking Order and Agency Costs Theories [Volume 2, Issue 1, 2014, Pages 37-54]
  • Price Volatility The Study of the Impact of Relative Performance of Trading halts on Market Quality (The Study of Tehran Stock Exchange) [Volume 2, Issue 3, 2014, Pages 49-62]
  • Propensity Score Analysis of big Shareholders’ Perspective on Block Divestiture of Shares in Business Financing Through Matching Method (Tehran Stock Exchange as A Case Study) [Volume 2, Issue 2, 2014, Pages 39-64]
  • Pulic model Measuring intellectual capital and its relationship with the q Tobin ratio and systematic risk beta (study of Financial intermediation companies listed in Tehran Stock Exchange) [Volume 2, Issue 4, 2014, Pages 97-110]

Q

  • Qualified Audit Report financial consequences of the qualified audit report for the companies listed in Tehran Stock Exchange [Volume 2, Issue 4, 2014, Pages 15-34]

R

  • Real earnings management Earnings behavior in bankrupt firms: the role of auditor [Volume 2, Issue 4, 2014, Pages 1-14]
  • Receivables Collection Period Investigate the Relationship between Working Capital Management and Agency Costs [Volume 2, Issue 2, 2014, Pages 17-30]
  • Return Estimating the return on investment opportunities in financial markets due to their interaction relation and establishing optimized portfolio by Artificial Intelligence [Volume 2, Issue 4, 2014, Pages 35-50]
  • Risk Management A [Volume 2, Issue 1, 2014, Pages 1-20]

S

  • Salam Identifying Islamic Alternatives to Short Selling in Iran’s Stock Market and Prioritizing Them Using TOPSIS [Volume 2, Issue 2, 2014, Pages 31-48]
  • Sensitivity of External Finance Resources Sensitivity of External Finance Resources to Cash Flow under Financial Constraints: Replacement Role of Tangible Fixed Assets [Volume 2, Issue 4, 2014, Pages 111-126]
  • Short Selling Identifying Islamic Alternatives to Short Selling in Iran’s Stock Market and Prioritizing Them Using TOPSIS [Volume 2, Issue 2, 2014, Pages 31-48]
  • Size A Comparison between basic Fama and French three Factor model and basic Carhart four factors Model in Explaining the Stock return on Tehran Stock Exchange [Volume 2, Issue 3, 2014, Pages 17-28]
  • Static Trade The Investigation of Factors Affecting the Capital Structure using the Tobit Models: An Empirical Examination of Static Trade-Off, Pecking Order and Agency Costs Theories [Volume 2, Issue 1, 2014, Pages 37-54]
  • Static Trade-off The Investigation of Factors Affecting the Capital Structure using the Tobit Models: An Empirical Examination of Static Trade-Off, Pecking Order and Agency Costs Theories [Volume 2, Issue 1, 2014, Pages 37-54]
  • Stochastic Frontier Analysis Assessing the Impact of Financial Performance and Privatization on the Technical Efficiency of Transferred Firms in the Stock Exchange [Volume 2, Issue 3, 2014, Pages 93-108]
  • Stock exchange The Relationship between Corporate Governance and Economic Value Added in The Iranian Manufacturing Enterprises (Listed in Tehran Stock Exchange) [Volume 2, Issue 4, 2014, Pages 75-96]
  • Stock Returns The Relationship Between Unrecognized Inflation Gain or Loss, Future Cash Flows and Abnormal Returns of Companies Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2014, Pages 75-100]
  • Structural capital An investigation of the intellectual capital effects on relative efficiency [Volume 2, Issue 4, 2014, Pages 51-74]
  • Supply Chain Investigating the Influence of Customer-Base Concentration on the Firm Financial Performance [Volume 2, Issue 3, 2014, Pages 81-92]

T

  • Technical Efficiency Assessing the Impact of Financial Performance and Privatization on the Technical Efficiency of Transferred Firms in the Stock Exchange [Volume 2, Issue 3, 2014, Pages 93-108]
  • Tobit Models The Investigation of Factors Affecting the Capital Structure using the Tobit Models: An Empirical Examination of Static Trade-Off, Pecking Order and Agency Costs Theories [Volume 2, Issue 1, 2014, Pages 37-54]
  • TOPSIS Identifying Islamic Alternatives to Short Selling in Iran’s Stock Market and Prioritizing Them Using TOPSIS [Volume 2, Issue 2, 2014, Pages 31-48]
  • Trading Activity The Study of the Impact of Relative Performance of Trading halts on Market Quality (The Study of Tehran Stock Exchange) [Volume 2, Issue 3, 2014, Pages 49-62]
  • Trading halt The Study of the Impact of Relative Performance of Trading halts on Market Quality (The Study of Tehran Stock Exchange) [Volume 2, Issue 3, 2014, Pages 49-62]

U

  • Underinvestment The Effect of CEO Reputation on Relationship between Agency Costs and Cumulative Abnormal Returns in Firms over (under)Investment [Volume 2, Issue 2, 2014, Pages 99-122]

V

W

  • Wa’ad Identifying Islamic Alternatives to Short Selling in Iran’s Stock Market and Prioritizing Them Using TOPSIS [Volume 2, Issue 2, 2014, Pages 31-48]
  • Wavelet Neural Network Prediction of Stock Market Returns with out of Sample Data: Evaluating out of Sample Methods (Regression Method and Wavelet Neural Network) [Volume 2, Issue 2, 2014, Pages 1-16]
  • Weighted Average Cost of Capital The Effect of Corporate Governance and Audit Quality on the Weighted Average Cost of Capital: Comparative Analysis Based on Auditor Size, Firm Size and Income Smoother and non-Smoother Companies [Volume 2, Issue 3, 2014, Pages 29-48]
  • Working Capital Investigate the Relationship between Working Capital Management and Agency Costs [Volume 2, Issue 2, 2014, Pages 17-30]
  • Working capital management The Relationship between Ownership Concentration and Board Structure with Working Capital Management Efficiency [Volume 2, Issue 1, 2014, Pages 113-128]