Quarterly Journal of Securities Exchange - Keyword Index
Quarterly Journal of Securities Exchange

Quarterly Journal of Securities Exchange

Keyword Index
A
  • Abnormal Audit Fees Auditor's Features and Opinion Shopping [Volume 14, Issue 56, 2021, Pages 225-244]
  • Agency Costs Developing a model for measuring investment thirst using agency costs in companies listed in Tehran Stock Exchange [Volume 14, Issue 53, 2021, Pages 63-87]
  • Arbitration The Analysis of the Arbitration Board of Securities Exchange Organization in the Light of the Principles of Fair Trial [Volume 14, Issue 56, 2021, Pages 141-166]
  • Arbitration Board Enforced Arbitration Review of Securities Market Disputes with a Look at Arbitration Boards (Analysis of Article 36 of the Islamic Republic of Iran Securities Market Act, 2005) And a draft law on promoting the country's capital market system [Volume 14, Issue 54, 2021, Pages 120-149]
  • Arbitration Board The Analysis of the Arbitration Board of Securities Exchange Organization in the Light of the Principles of Fair Trial [Volume 14, Issue 56, 2021, Pages 141-166]
  • Article 6 of the law concerning enforcement of provisions of Article 44 of the constitution of the Islamic Republic of Iran The Survey Study on Disclosure of Financial Data of Corporations and Economic Entities. [Volume 14, Issue 56, 2021, Pages 268-245]
  • Audit committee financial expertise The role of audit committee financial expertise on the relationship between real earning management and narcissistic C.E.O. [Volume 14, Issue 54, 2021, Pages 233-250]
  • Audit Committee Size Investigating the Impact of Corporate Governance on the Timeliness of Financial Reporting with Emphasis on the Moderating Role of the Auditor Specialization in Industry [Volume 14, Issue 55, 2021, Pages 187-208]
  • Audit Fees Ownership Structure and dividend Smoothing (Experimental Evidence: Tehran Stock Exchange) [Volume 14, Issue 53, 2021, Pages 191-211]
  • Auditor's Expertise in Industry Investigating the Impact of Corporate Governance on the Timeliness of Financial Reporting with Emphasis on the Moderating Role of the Auditor Specialization in Industry [Volume 14, Issue 55, 2021, Pages 187-208]
  • Auditor's specialty and Auditor's reputation Auditor's Features and Opinion Shopping [Volume 14, Issue 56, 2021, Pages 225-244]
  • Auditor's Switch Auditor's Features and Opinion Shopping [Volume 14, Issue 56, 2021, Pages 225-244]
  • Audit Quality Supervisory institutions, Oversight on External Auditors, Audit Quality and Financial Reporting Quality [Volume 14, Issue 53, 2021, Pages 41-62]
  • Audit Report Lag Threshold Effect of CEO Power on Audit Report Lag [Volume 14, Issue 56, 2021, Pages 297-320]
B
  • Biases CEO Improve Investment Efficiency Based on Cognitive Behavioral Biases CEO by Gray Vikor & Rough Theory Analysis [Volume 14, Issue 53, 2021, Pages 5-40]
  • Black Scholes pricing equation Option pricing by Nikivorou-Ovarov differential resolution method [Volume 14, Issue 55, 2021, Pages 118-137]
  • Blockchain New Capital Market in the Light of Sixth Development Plan Law (Functionality of blockchain technology in the capital market) [Volume 14, Issue 56, 2021, Pages 197-224]
C
  • Calendar effects Measuring the asymmetry information risk of trading symbols of insurance companies in the Tehran Stock Exchange based on the probability of informed trading (PIN) criteria and survey the calendar effects and fixed firm’s effects on information asymmetry indices [Volume 14, Issue 53, 2021, Pages 88-114]
  • Capitalized Development Costs Ownership Structure and dividend Smoothing (Experimental Evidence: Tehran Stock Exchange) [Volume 14, Issue 53, 2021, Pages 191-211]
  • Capital Market Credit rating dimensions of Iran banks [Volume 14, Issue 54, 2021, Pages 63-84]
  • Capital Market law Government Civil Liability against Export-Oriented Companies [Volume 14, Issue 54, 2021, Pages 41-60]
  • Capital Market law New Capital Market in the Light of Sixth Development Plan Law (Functionality of blockchain technology in the capital market) [Volume 14, Issue 56, 2021, Pages 197-224]
  • Cash balance Investigating Cash Flow Behavior Using Stochastic Processes [Volume 14, Issue 55, 2021, Pages 258-278]
  • Cash Flow Investigating Cash Flow Behavior Using Stochastic Processes [Volume 14, Issue 55, 2021, Pages 258-278]
  • CEO Power Threshold Effect of CEO Power on Audit Report Lag [Volume 14, Issue 56, 2021, Pages 297-320]
  • Civil Disputes Enforced Arbitration Review of Securities Market Disputes with a Look at Arbitration Boards (Analysis of Article 36 of the Islamic Republic of Iran Securities Market Act, 2005) And a draft law on promoting the country's capital market system [Volume 14, Issue 54, 2021, Pages 120-149]
  • Civil Liability resulted from the Economic Regulations Government Civil Liability against Export-Oriented Companies [Volume 14, Issue 54, 2021, Pages 41-60]
  • Clarification and disclosure of financial data The Survey Study on Disclosure of Financial Data of Corporations and Economic Entities. [Volume 14, Issue 56, 2021, Pages 268-245]
  • Cognitive Behavioral Improve Investment Efficiency Based on Cognitive Behavioral Biases CEO by Gray Vikor & Rough Theory Analysis [Volume 14, Issue 53, 2021, Pages 5-40]
  • Committee A contemplation on the third chapter of “the Corporate Governance Directive for the Listed Companies of the Tehran Stock Exchange and Iran Fara Bourse” [Volume 14, Issue 54, 2021, Pages 176-206]
  • Company characteristics Investigating the Role of Firm Characteristics in the Relationship between Disclosure of Risk Information in Annual Reports and Investmentr efficiency of Companies Listed in Tehran Stock Exchange [Volume 14, Issue 55, 2021, Pages 38-64]
  • Conciliation Committee Enforced Arbitration Review of Securities Market Disputes with a Look at Arbitration Boards (Analysis of Article 36 of the Islamic Republic of Iran Securities Market Act, 2005) And a draft law on promoting the country's capital market system [Volume 14, Issue 54, 2021, Pages 120-149]
  • Confidential Information Developing a Conceptual Model to Supervise Stock Exchange Issuers: Adopting a Supportive Approach to Investors [Volume 14, Issue 56, 2021, Pages 347-371]
  • Coppola functions Dynamic Modeling of Estimating the Optimal Hedge Ratio of Gold Coin with Saffron Futures Contracts [Volume 14, Issue 55, 2021, Pages 5-37]
  • Corporate Financial Performance Testing the Psychology of Money and Financial Behavior of Investors and Assessing the Performance of Managers [Volume 14, Issue 55, 2021, Pages 209-232]
  • Corporate governance A contemplation on the third chapter of “the Corporate Governance Directive for the Listed Companies of the Tehran Stock Exchange and Iran Fara Bourse” [Volume 14, Issue 54, 2021, Pages 176-206]
  • Corporate governance Investigating the Impact of Corporate Governance on the Timeliness of Financial Reporting with Emphasis on the Moderating Role of the Auditor Specialization in Industry [Volume 14, Issue 55, 2021, Pages 187-208]
  • Corporate governance Analysis of the effect of corporate governance dimensions on the components of corporate financial management decisions (The case of Tehran Stock Exchanges) [Volume 14, Issue 55, 2021, Pages 233-257]
  • Corporate Value Testing the Psychology of Money and Financial Behavior of Investors and Assessing the Performance of Managers [Volume 14, Issue 55, 2021, Pages 209-232]
  • Cost of Equity Capital Assessing the Role of Investor’s Protection Criterion and Improvement of Financial Reporting Quality on Reduction the Cost of Equity Capital [Volume 14, Issue 56, 2021, Pages 321-346]
  • Credit Rating Credit rating dimensions of Iran banks [Volume 14, Issue 54, 2021, Pages 63-84]
  • Currency Fluctuation Government Civil Liability against Export-Oriented Companies [Volume 14, Issue 54, 2021, Pages 41-60]
D
  • Delphi Method Credit rating dimensions of Iran banks [Volume 14, Issue 54, 2021, Pages 63-84]
  • Derivative Bonds Identifying the Challenges of Implementing International Derivatives Accounting Standards: Emphasizing the disclosure requirements [Volume 14, Issue 55, 2021, Pages 160-186]
  • Disclosure Identifying the Challenges of Implementing International Derivatives Accounting Standards: Emphasizing the disclosure requirements [Volume 14, Issue 55, 2021, Pages 160-186]
  • Disclosure and Transparency Developing a Conceptual Model to Supervise Stock Exchange Issuers: Adopting a Supportive Approach to Investors [Volume 14, Issue 56, 2021, Pages 347-371]
  • Disclosure Quality Supervisory institutions, Oversight on External Auditors, Audit Quality and Financial Reporting Quality [Volume 14, Issue 53, 2021, Pages 41-62]
E
  • Effect size Meta-Analysis of the Relationship between Investor Sentiment and Stock Returns [Volume 14, Issue 55, 2021, Pages 65-86]
  • E-Government fintech New Capital Market in the Light of Sixth Development Plan Law (Functionality of blockchain technology in the capital market) [Volume 14, Issue 56, 2021, Pages 197-224]
  • Emotional Manipulation and Earnings Overstatement Effect Social Dominance , Machiavellianism and Emotional Manipulation on Earnings Overstatement : A test of Upper Echelons Theory [Volume 14, Issue 56, 2021, Pages 1-20]
  • Exchange A contemplation on the third chapter of “the Corporate Governance Directive for the Listed Companies of the Tehran Stock Exchange and Iran Fara Bourse” [Volume 14, Issue 54, 2021, Pages 176-206]
  • Expected stock returns Comparison of explanatory power of linear and nonlinear models predicts expected stock returns [Volume 14, Issue 56, 2021, Pages 111-140]
  • Export Ban Government Civil Liability against Export-Oriented Companies [Volume 14, Issue 54, 2021, Pages 41-60]
F
  • Fair Trial The Analysis of the Arbitration Board of Securities Exchange Organization in the Light of the Principles of Fair Trial [Volume 14, Issue 56, 2021, Pages 141-166]
  • Financial Information Quality Assessing the Role of Investor’s Protection Criterion and Improvement of Financial Reporting Quality on Reduction the Cost of Equity Capital [Volume 14, Issue 56, 2021, Pages 321-346]
  • Financial management decisions Analysis of the effect of corporate governance dimensions on the components of corporate financial management decisions (The case of Tehran Stock Exchanges) [Volume 14, Issue 55, 2021, Pages 233-257]
  • Financial Reporting Quality Analysis of the effect of corporate governance dimensions on the components of corporate financial management decisions (The case of Tehran Stock Exchanges) [Volume 14, Issue 55, 2021, Pages 233-257]
  • Financial Reporting Quality The effect of Enterprise Risk Management factors on Financial Reporting Quality with the interactive role of corporate governance [Volume 14, Issue 56, 2021, Pages 75-110]
  • Firm’s fixed effects Measuring the asymmetry information risk of trading symbols of insurance companies in the Tehran Stock Exchange based on the probability of informed trading (PIN) criteria and survey the calendar effects and fixed firm’s effects on information asymmetry indices [Volume 14, Issue 53, 2021, Pages 88-114]
  • Future market saffron Dynamic Modeling of Estimating the Optimal Hedge Ratio of Gold Coin with Saffron Futures Contracts [Volume 14, Issue 55, 2021, Pages 5-37]
G
  • Government Economic Civil Liability Government Civil Liability against Export-Oriented Companies [Volume 14, Issue 54, 2021, Pages 41-60]
  • Gray algorithm Prediction of stock price index using gray model [Volume 14, Issue 53, 2021, Pages 115-137]
  • Grounded Theory Designing an Optimal Model for Development of Venture Capital in Iran using the Grounded Theory [Volume 14, Issue 54, 2021, Pages 150-175]
H
  • Hansen Threshold Regression Threshold Effect of CEO Power on Audit Report Lag [Volume 14, Issue 56, 2021, Pages 297-320]
  • Health Care Industry nvestigation and analysis of the use of sukuk to finance the Iranian health system Case study of health care providers [Volume 14, Issue 53, 2021, Pages 160-190]
  • Health System Financing nvestigation and analysis of the use of sukuk to finance the Iranian health system Case study of health care providers [Volume 14, Issue 53, 2021, Pages 160-190]
  • Hierarchical Analysis Process nvestigation and analysis of the use of sukuk to finance the Iranian health system Case study of health care providers [Volume 14, Issue 53, 2021, Pages 160-190]
I
  • IFRS 7 Identifying the Challenges of Implementing International Derivatives Accounting Standards: Emphasizing the disclosure requirements [Volume 14, Issue 55, 2021, Pages 160-186]
  • Independence of the Audit Committee Investigating the Impact of Corporate Governance on the Timeliness of Financial Reporting with Emphasis on the Moderating Role of the Auditor Specialization in Industry [Volume 14, Issue 55, 2021, Pages 187-208]
  • Independent directors A contemplation on the third chapter of “the Corporate Governance Directive for the Listed Companies of the Tehran Stock Exchange and Iran Fara Bourse” [Volume 14, Issue 54, 2021, Pages 176-206]
  • Information Asymmetry Measuring the asymmetry information risk of trading symbols of insurance companies in the Tehran Stock Exchange based on the probability of informed trading (PIN) criteria and survey the calendar effects and fixed firm’s effects on information asymmetry indices [Volume 14, Issue 53, 2021, Pages 88-114]
  • Information complexity The effect of transactions with dependents on the auditor's inability to detect corporate fraud using auditor level analysis [Volume 14, Issue 54, 2021, Pages 207-232]
  • Institutional Investors' Horizons Institutional Investors' Horizons and Managerial Myopia [Volume 14, Issue 56, 2021, Pages 269-296]
  • Integrated Reporting Integrated report on the components of corporate evaluation [Volume 14, Issue 56, 2021, Pages 41-74]
  • Investment- cash flow sensitivity Developing a model for measuring investment thirst using agency costs in companies listed in Tehran Stock Exchange [Volume 14, Issue 53, 2021, Pages 63-87]
  • Investment Decisions Analysis of the effect of corporate governance dimensions on the components of corporate financial management decisions (The case of Tehran Stock Exchanges) [Volume 14, Issue 55, 2021, Pages 233-257]
  • Investment Efficiency Improve Investment Efficiency Based on Cognitive Behavioral Biases CEO by Gray Vikor & Rough Theory Analysis [Volume 14, Issue 53, 2021, Pages 5-40]
  • Investment Efficiency Investigating the Role of Firm Characteristics in the Relationship between Disclosure of Risk Information in Annual Reports and Investmentr efficiency of Companies Listed in Tehran Stock Exchange [Volume 14, Issue 55, 2021, Pages 38-64]
  • Investment Trading Mechanism Designing a Model of Comprehensive interpretive/structural Mechanism of Effectiveness of Stock Liquidity Tehran Stock Exchange Companies [Volume 14, Issue 54, 2021, Pages 85-119]
  • Investor Protection Ownership Structure and dividend Smoothing (Experimental Evidence: Tehran Stock Exchange) [Volume 14, Issue 53, 2021, Pages 191-211]
  • Investor Rights Protection Developing a Conceptual Model to Supervise Stock Exchange Issuers: Adopting a Supportive Approach to Investors [Volume 14, Issue 56, 2021, Pages 347-371]
  • Investor Sentiment Meta-Analysis of the Relationship between Investor Sentiment and Stock Returns [Volume 14, Issue 55, 2021, Pages 65-86]
  • Investors Protection Assessing the Role of Investor’s Protection Criterion and Improvement of Financial Reporting Quality on Reduction the Cost of Equity Capital [Volume 14, Issue 56, 2021, Pages 321-346]
K
  • Keywords: Risk information disclosure Investigating the Role of Firm Characteristics in the Relationship between Disclosure of Risk Information in Annual Reports and Investmentr efficiency of Companies Listed in Tehran Stock Exchange [Volume 14, Issue 55, 2021, Pages 38-64]
L
  • Liquidity operating mechanism Designing a Model of Comprehensive interpretive/structural Mechanism of Effectiveness of Stock Liquidity Tehran Stock Exchange Companies [Volume 14, Issue 54, 2021, Pages 85-119]
  • Lower Partial Moment Application of Multi-Period Low Partial Moment Approach to Investment Portfolio Optimization and Impact of Different Moments on Portfolio Performance [Volume 14, Issue 56, 2021, Pages 167-196]
M
  • Machiavellianism Effect Social Dominance , Machiavellianism and Emotional Manipulation on Earnings Overstatement : A test of Upper Echelons Theory [Volume 14, Issue 56, 2021, Pages 1-20]
  • Managerial Myopia Institutional Investors' Horizons and Managerial Myopia [Volume 14, Issue 56, 2021, Pages 269-296]
  • Mandatory Jurisdiction Enforced Arbitration Review of Securities Market Disputes with a Look at Arbitration Boards (Analysis of Article 36 of the Islamic Republic of Iran Securities Market Act, 2005) And a draft law on promoting the country's capital market system [Volume 14, Issue 54, 2021, Pages 120-149]
  • Meta-analysis Meta-Analysis of the Relationship between Investor Sentiment and Stock Returns [Volume 14, Issue 55, 2021, Pages 65-86]
  • Multi-period Planning Application of Multi-Period Low Partial Moment Approach to Investment Portfolio Optimization and Impact of Different Moments on Portfolio Performance [Volume 14, Issue 56, 2021, Pages 167-196]
N
  • Narcissistic C.E.O The role of audit committee financial expertise on the relationship between real earning management and narcissistic C.E.O. [Volume 14, Issue 54, 2021, Pages 233-250]
O
  • Opinion Shopping Auditor's Features and Opinion Shopping [Volume 14, Issue 56, 2021, Pages 225-244]
P
  • Portfolio Optimization Application of Multi-Period Low Partial Moment Approach to Investment Portfolio Optimization and Impact of Different Moments on Portfolio Performance [Volume 14, Issue 56, 2021, Pages 167-196]
  • Probability of informed trading (PIN) Measuring the asymmetry information risk of trading symbols of insurance companies in the Tehran Stock Exchange based on the probability of informed trading (PIN) criteria and survey the calendar effects and fixed firm’s effects on information asymmetry indices [Volume 14, Issue 53, 2021, Pages 88-114]
  • Psychology of Money Testing the Psychology of Money and Financial Behavior of Investors and Assessing the Performance of Managers [Volume 14, Issue 55, 2021, Pages 209-232]
R
  • Ranking Pattern Credit rating dimensions of Iran banks [Volume 14, Issue 54, 2021, Pages 63-84]
  • Rating Dimensions Credit rating dimensions of Iran banks [Volume 14, Issue 54, 2021, Pages 63-84]
  • Real earning management The role of audit committee financial expertise on the relationship between real earning management and narcissistic C.E.O. [Volume 14, Issue 54, 2021, Pages 233-250]
S
  • Schrödinger equation Option pricing by Nikivorou-Ovarov differential resolution method [Volume 14, Issue 55, 2021, Pages 118-137]
  • Securities Exchange Organization The Analysis of the Arbitration Board of Securities Exchange Organization in the Light of the Principles of Fair Trial [Volume 14, Issue 56, 2021, Pages 141-166]
  • Securities Market Enforced Arbitration Review of Securities Market Disputes with a Look at Arbitration Boards (Analysis of Article 36 of the Islamic Republic of Iran Securities Market Act, 2005) And a draft law on promoting the country's capital market system [Volume 14, Issue 54, 2021, Pages 120-149]
  • Short -term investors' investment horizons Institutional Investors' Horizons and Managerial Myopia [Volume 14, Issue 56, 2021, Pages 269-296]
  • Smart Contract New Capital Market in the Light of Sixth Development Plan Law (Functionality of blockchain technology in the capital market) [Volume 14, Issue 56, 2021, Pages 197-224]
  • Social Dominance Effect Social Dominance , Machiavellianism and Emotional Manipulation on Earnings Overstatement : A test of Upper Echelons Theory [Volume 14, Issue 56, 2021, Pages 1-20]
  • Stochastic Differential Equations Investigating Cash Flow Behavior Using Stochastic Processes [Volume 14, Issue 55, 2021, Pages 258-278]
  • Stochastic process Investigating Cash Flow Behavior Using Stochastic Processes [Volume 14, Issue 55, 2021, Pages 258-278]
  • Stock Exchange Designing an Optimal Model for Development of Venture Capital in Iran using the Grounded Theory [Volume 14, Issue 54, 2021, Pages 150-175]
  • Stock Exchange Analysis of the effect of corporate governance dimensions on the components of corporate financial management decisions (The case of Tehran Stock Exchanges) [Volume 14, Issue 55, 2021, Pages 233-257]
  • Stock Exchange Developing a Conceptual Model to Supervise Stock Exchange Issuers: Adopting a Supportive Approach to Investors [Volume 14, Issue 56, 2021, Pages 347-371]
  • Stock Liquidity Designing a Model of Comprehensive interpretive/structural Mechanism of Effectiveness of Stock Liquidity Tehran Stock Exchange Companies [Volume 14, Issue 54, 2021, Pages 85-119]
  • Stock return predictability Studying investor’s behavior in selecting technology levels and Stock return predictability by incorrect pricing theory. [Volume 14, Issue 53, 2021, Pages 138-159]
  • Stock Returns Meta-Analysis of the Relationship between Investor Sentiment and Stock Returns [Volume 14, Issue 55, 2021, Pages 65-86]
  • Structural equation Integrated report on the components of corporate evaluation [Volume 14, Issue 56, 2021, Pages 41-74]
  • Structural / strategic mechanism Designing a Model of Comprehensive interpretive/structural Mechanism of Effectiveness of Stock Liquidity Tehran Stock Exchange Companies [Volume 14, Issue 54, 2021, Pages 85-119]
  • Sukuk nvestigation and analysis of the use of sukuk to finance the Iranian health system Case study of health care providers [Volume 14, Issue 53, 2021, Pages 160-190]
  • Supervision of Stock Exchange Issuers Developing a Conceptual Model to Supervise Stock Exchange Issuers: Adopting a Supportive Approach to Investors [Volume 14, Issue 56, 2021, Pages 347-371]
T
  • Technology level Studying investor’s behavior in selecting technology levels and Stock return predictability by incorrect pricing theory. [Volume 14, Issue 53, 2021, Pages 138-159]
  • Tehran Stock Exchange Measuring the asymmetry information risk of trading symbols of insurance companies in the Tehran Stock Exchange based on the probability of informed trading (PIN) criteria and survey the calendar effects and fixed firm’s effects on information asymmetry indices [Volume 14, Issue 53, 2021, Pages 88-114]
  • The Optimal Hedge Ratio Dynamic Modeling of Estimating the Optimal Hedge Ratio of Gold Coin with Saffron Futures Contracts [Volume 14, Issue 55, 2021, Pages 5-37]
  • Timeliness of Financial Reporting Investigating the Impact of Corporate Governance on the Timeliness of Financial Reporting with Emphasis on the Moderating Role of the Auditor Specialization in Industry [Volume 14, Issue 55, 2021, Pages 187-208]
  • Total stock price index Prediction of stock price index using gray model [Volume 14, Issue 53, 2021, Pages 115-137]
  • Transaction option Option pricing by Nikivorou-Ovarov differential resolution method [Volume 14, Issue 55, 2021, Pages 118-137]
V
  • Value Creation Components Integrated report on the components of corporate evaluation [Volume 14, Issue 56, 2021, Pages 41-74]
  • Venture Capital Designing an Optimal Model for Development of Venture Capital in Iran using the Grounded Theory [Volume 14, Issue 54, 2021, Pages 150-175]