Management Accounting: 5 (7)

Open Access Article

1 - Investigation the Effects of Macroeconomic Indices on Stock Returns with a Lag
دکتر زهرا پورزمانی دکتر علی روحی کیوان مام حمه

The main purpose of this study is to investigate the relationship betweenmacroeconomic variables (inflation, growth of stock price index, employment rate,and Gross Domestic Product (GDP)) and stock returns in Tehran Security Exchange(TSE) between the period 1380 to 1387 More

The main purpose of this study is to investigate the relationship betweenmacroeconomic variables (inflation, growth of stock price index, employment rate,and Gross Domestic Product (GDP)) and stock returns in Tehran Security Exchange(TSE) between the period 1380 to 1387, using the VAR modeling and Grangercausality tests. In this study, seasonal variables were collected and studied.The results showed that employment rate growth can not explain the stock returnsand the causality of any relationship between employment rate growth and stockreturns does not exist and only stock returns with a lag period is able to explainemployment rate growth.GDP with a lag period is able to explain the stock returns and the stock returnswith a lag period can also explain the GDP. The bi-causality relationship betweenstock returns and GDP, as being aware of either of them, the other variable can bepredicted.The stock return with tow lag periods is able to explain the inflation. The monocausalityrelationship between both from stock return to inflation, as being aware ofstock returns, the inflation can be predicted.Growth of stock price index with tow lag periods is able to explain the stockreturns and stock return with tow lag periods can also explain the growth of stockprice index. In addition, the mono-causality relationship between both from stockreturns to growth of stock price index, as being aware of stock return, the growth ofstock price index can be predicted. Manuscript profile

Open Access Article

2 - Cognition complex organizations
دکتر محمد ابراهیم مداحی منا صمدزاده عباس کاراوند

Cognition is one of the most fundamental concepts in complex systems. Thisconcept concerns the soft nature of future changes.Subjective and intellectual abilitiesincrease the manage men capabilities of the organizational and even staff operation.Ignoring the cognition w More

Cognition is one of the most fundamental concepts in complex systems. Thisconcept concerns the soft nature of future changes.Subjective and intellectual abilitiesincrease the manage men capabilities of the organizational and even staff operation.Ignoring the cognition will emerge weakness to confront and coordinate new changesof the future so that all the changes will interpret technologically. Therefore it is betterthat a part of technology budget all costTo researches on cognition and recognizingthe new cultural and social changes. Investigating the history of the past events andthe emergence of new phenomenon based a strong theory presents a new model of thefuture. So that it becamevery important in human and behavioral sciences, including,management, planning, policy making economy and even accounting. This article hasa philosophical and theoretical to the subject. Results show that cognition has changedto a unique necessitate in the organization and future studies. So that scientists andresearchers have special attention on it. Manuscript profile

Open Access Article

3 - Pathology achieving construction budget in Tehran during the first four years of the fourth development plan
کرم اله دانش فرد حاجیه رجبی فرجاد

Policies and programs, infrastructure construction and government, through theconstruction budget as an important and comprehensive Sindhi been applied and isimplemented. Civil Affairs in the development of infrastructure funding and economicinfrastructure, social, play More

Policies and programs, infrastructure construction and government, through theconstruction budget as an important and comprehensive Sindhi been applied and isimplemented. Civil Affairs in the development of infrastructure funding and economicinfrastructure, social, plays an important role and its importance is such that in theBudget and Planning Act 1351 specifically Section 5 and 7 of this is expressed. Sostudy the factors affecting the quality and execution of budget construction andimplementation of Pathology, greatly contributed to the realization of programs andgovernment policies will be. In this study, the researcher realized Pathologyconstruction budget in Tehran during the first four years of the fourth developmentplan has paid. The main goal of this study, the lack of recognition of existingproblems in the way of achieving development executive budget development is inTehran province. Research on a four-year period 1384 to 1387 using the Spearmancorrelation coefficient test was performed. Descriptive research methods - Aquestionnaire survey and data collection has used. The study of all staff, financial,housing Vshhrsazy Tehran province, Mines Industries Organization, Tehran Province,Tehran Province Road and Transportation Department is renovating schools in Tehranand sampling all the organizational conditions is considered.Review research findings on the relationship between independent variable (delay incredit allocation, bureaucracy, time prediction programs, structural problems withinthe organization, process cost, estimated improper construction budget) and thedependent variable (civil or non-realization of the budget delay in the implementationconstruction budget) showed, respectively, operating expense and delay in theallocation process credit most effective in achieving non- construction budget anddevelopment budget is the delay in implementation Manuscript profile

Open Access Article

4 - The effect of inflation and money on non-national economic ford mental variables using regression approach to capture
دکتر سید عباس حیدری میر فیض فلاح شمس حسین فضل الهی حمیدرضا کردلویی

Importance due to the nature of important economic variables affecting theeconomic system, the relationship between these variables and each of their priorityresearch and studies of political economics and economists. Ford mental variablessuch as inflation important pro More

Importance due to the nature of important economic variables affecting theeconomic system, the relationship between these variables and each of their priorityresearch and studies of political economics and economists. Ford mental variablessuch as inflation important problem affectation the economic system that optimalresource allocation and income distribution over time and prevent fine in theproduction and economic exchange and non-national currency (exchange rate) in termof the countries dependence on income foreign currency from oil sales that thevariable are evaluated and analyzed for their affect on each other and other variablessuch as GDP and volume have been used income volume.In this paper using the vector regression (VAR) in which all variables areendogenous and on any particular economic theory does not rely on the above subject.VAR analysis tools in this article include: immediate response (IRF).Functional and how immediate shock affect on the variable period of desired showand analysis of variance contribution rate due to shocks other variables shows.According to the results of the granger causality response function, the effect ofinflation on exchange rate on inflation but the effect is statistically unique so thatshock in deuced inflation in the third period and the basis of shock induced inflationthird period on folly additive has affected the exchange rate. Manuscript profile

Open Access Article

5 - An Investigation of effective factors on ranking of firm disclosure quality and timeliness Tehran stock exchange
دکتر بهمن بنی مهد محسن محسنی شریف

In this paper, we have examined the determinants of ranking firms in TehranStock Exchange on the bases of timeliness and disclosure quality. Study sample are311 firms. We have found there is no relation between return on asset , auditor type,financial leverage and firm More

In this paper, we have examined the determinants of ranking firms in TehranStock Exchange on the bases of timeliness and disclosure quality. Study sample are311 firms. We have found there is no relation between return on asset , auditor type,financial leverage and firm type with financial statements timeliness . But, there is apositive relation between firm size and industry with financial statements timelinessin study sample. We have also found a negative association between auditor reporttype and governmental ownership with the timeliness of financial statements.The results of this study show that in emerging markets such as Tehran capitalmarket, financial statements timeliness is more depend on audit report type. That is,when the audit report is unqualified , financial statements timeliness would decrease. Manuscript profile

Open Access Article

6 - An analysis of accounting software based on accounting information systems (AIS) (case study: companies based on zanjan province)
دکتر مهرداد علیپور حسین بدیعی مرتضی رمضانی

Accounting software has been used as one of the parameters of accountinginformation systems in companies. As such, a study of whether exist maincharacteristics of AIS in these software or not, is the main interest of this article. Anaccounting information system should More

Accounting software has been used as one of the parameters of accountinginformation systems in companies. As such, a study of whether exist maincharacteristics of AIS in these software or not, is the main interest of this article. Anaccounting information system should have features such as compatibility, flexibility,internal control, general characteristics, training, and reporting structure. The above –mentioned characteristics can be considered as main variables of this study withregard to their impact on. Dependent variable – accounting software.These variables have been selected and a six-hypothesis of research have beenanalyzed. Research method in this article is descriptive – survey and is completelyapplied one. The basis of data gathering consists of primary inputs and secondaryinputs by making use of questionnairs, interviews and documented inputs, derivedfrom traditional and digital libraries. Statistical societies in this study are zanjanbasedbusiness, service and merchandising companies. The sampling method israndom quota sampling which derives from Cochran Formula by using size of sample.Descriptive and inferential statistics have been used for information analysis. Fordescriptive statistics, general characteristics of sample (sex, age, work experience,discipline, kind of activity and the number of human resources) have been described.For inferential statistics by using one- sample T-test and kroskal valis the significancehas been defined. With regard to indentifying the extent of influence of some usedvariables in case companies. All of them except reporting structure have beencharacterized as suitable AIS. All hypotheses indicate that compatibility and controlhave nothing to do with companies' activity and flexibility in the number of humanresources. Manuscript profile

Open Access Article

7 - A Review Influence of Corporate Governance on Earning Quality in TSE Companies
دکتر علی اسماعیل زاده مقری دکتر محمد جلیلی عباس زند عباس آبادی

In recent years, corporate governance is discussed as an effective strategy inincrement the financial reporting quality and results the various experimentalresearchers shows that ideal corporate governance causes to enhancement the earningquality. This paper (study) eva More

In recent years, corporate governance is discussed as an effective strategy inincrement the financial reporting quality and results the various experimentalresearchers shows that ideal corporate governance causes to enhancement the earningquality. This paper (study) evaluates the effect of corporate governance on the earningquality in the accepted corporates in Tehran stock exchange hall during years:1383-1387,too.There is some corporate governance mechanisms which is measured in thisresearch consists of: percent of the institutional shareholders ownership, blocknumbers of the main shareholders ,percent of the unbond managers in the broad ofmanagers ,unavailability the managing director (general director)as manager orassistant manager the broad of managers and auditor size is independent. Theseresearch results shows which there is a positive correlation between percent of theinstitutional shareholders ownership, block numbers of the main shareholders, percentof the unbond managers in the broad of managers, unavailability the company'smanaging director (general director) as manager or assistant manager the broad ofmanagers and auditor size is independent and (with) earning quality. Manuscript profile

Open Access Article

8 - The relationship of levels and components of reported earning to predict the value of the Company
دکتر هاشم ولی پور وهاب رستمی علیرضا شهابی

Net income and its components in the profit and loss account are presented, theprimary measure of financial performance is assessed which is very attractive forusers. So it seams essential that should review this attraction leads to an increase invalue for a company or More

Net income and its components in the profit and loss account are presented, theprimary measure of financial performance is assessed which is very attractive forusers. So it seams essential that should review this attraction leads to an increase invalue for a company or not? Study for examining this issue is needed communitysurvey companies listed in Tehran stock exchange, based on condition intended toselect the sample, 49 companies during 1378, was acted. To gather information from alibrary method is used. Also for data analysis used regression.Research findings suggest indicates that the levels and components of the incomestatement information in connection with determining the value of the company areconsidered other. Result provider indicates that contact surfaces ad components forprofit and loss ratio of market value to book value is higher than Q Tobin. Manuscript profile

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