محمد حسین رنجبر Articles List

List of Articles محمد حسین رنجبر

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1 - Evaluate the Performance of the Steel Industry by Combining Disaggregated Activity Based on Costing and Aggregated Information with Networking Data Envelopment Analysis
Tahereh Rezazadeh Tekieh Mohammad Hossein Ranjbar morteza shafiee faegh ahmadi
10.30495/jma.2021.19286

Steel industry is one of the most important industries in the country and its growth indicates the development of part of the economy, and given the volume of production and high costs of its activities, it is necessary to design appropriate strategies to increase perfo More

Steel industry is one of the most important industries in the country and its growth indicates the development of part of the economy, and given the volume of production and high costs of its activities, it is necessary to design appropriate strategies to increase performance and reduce costs. Accordingly, the present study aims to provide a performance appraisal model in the steel industry by combining cost-based models based on activity and Networking Data Envelopment Analysis. For this purpose, financial and non-financial information of a number of subsidiary units of Hormozgan Steel Company were examined. They were used as input indicators of the NDEA model to evaluate performance. The results showed that activity-based costing (ABC) is more accurate than traditional costing and the outputs of this model can be used as inputs to the network data envelopment analysis model to evaluate the performance of units. The use of these two models also provides appropriate information for planning to reduce costs and increase efficiency. Manuscript profile
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2 - Effective Evaluation System Based on Management Accounting Information to Control the Strategy Using an Exploratory Approach
neda Sadri Mohammad Hossein Ranjbar Hamid rostami jaz
10.30495/jma.2023.21908

One of the most important factors for the success of an organization is the existence of appropriate strategies, because it plays a significant role in creating competitive advantages. If an effective control system is needed to improve the implementation of an organiza More

One of the most important factors for the success of an organization is the existence of appropriate strategies, because it plays a significant role in creating competitive advantages. If an effective control system is needed to improve the implementation of an organization's strategies, the characteristics of this control system must be identified. Accordingly, it is necessary to identify regulatory factors in the implementation of the strategy. A quality information system can meet the monitoring needs of its users well and provide user performance and consequently the organization, so management accounting information systems can be used to support the desired strategies. The main purpose of this study is to identify regulatory factors in the implementation of the strategy management accounting information using an exploratory approach and correlation test. The statistical sample of this research includes 384 members of the board of directors of companies in Fars province, which were studied in 1400. To test the hypotheses, the data were analyzed by structural equation modeling and exploratory analysis. In this study, first, by combining financial and non-financial indicators based on management accounting information, regulatory factors in the implementation of the strategy were identified. Then, through the factor analysis test of information provided by the budget, financial and non-financial performance indicators are examined in order to supervision the implementation of the strategy. The results showed that the information provided by the budget and financial and non-financial performance indicators are used to supervision the implementation of the strategy. The theoretical value of this research is to establish the relationship between various indicators within the organization with the strategic plan and explain the quality of this relationship. The practical value of this research is to suggest corrective measures in the control system and strategic system of an organization, which if implemented, the monitoring system of the implementation of an organization's strategy will be upgraded. Manuscript profile
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3 - Study of the relationship between corporate governance components, audit factors and information asymmetry with conditional and unconditional accounting conservatism (comparative study of Khan and Watts models, and Givoly and Hayn models)
samira honarbakhsh Mohammad Hossein Ranjbar Ali Amiri Davood Khodadadi

In this study,we conducted a comparative study of the relationship between corporate governance components, audit factors and information asymmetry with conditionaland unconditional accounting conservatism according to the models presented by Khan and Watts (2009), and More

In this study,we conducted a comparative study of the relationship between corporate governance components, audit factors and information asymmetry with conditionaland unconditional accounting conservatism according to the models presented by Khan and Watts (2009), and Givoly and Hayn (2000). The research period consists of eleven years from 2009 until 2019. Sampling method was Elimination methodand finally 156 companies were selected as sample, and panel data and fixed effects model  were used to analyze the relationship between research variables. The results of the research models test show that the variables of board independence, auditor's tenure and the ratio of voluntary expenses (as an indicator of agency costs) have a positive and significant relationship with both conditional and unconditionalaccounting conservatism. The variables of CEO duality and Concentration of ownership have a negative and significant relationship with conditional conservatism and no significant relationship with unconditional conservatism. Also, variables of board’s size, the percentage of ownership of institutional investors, change of auditor, audit committee independence, information asymmetry and sale’s growth have no significant relationship with both types of accounting conservatism. The main difference between the two models is in the Age of firm and return of assets variables, which have the opposite effect on both models of conservatism. In this way, older companies and high return of assets have a higher level of conditional conservatism, and vice versa, younger companies and less return of assets have a higher level of unconditional conservatism. Manuscript profile

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List of Articles محمد حسین رنجبر