Management Accounting: 1 (12)

Open Access Article

1 - Presentation of a Model for Measuring Earnings Management in Tehran Listed Firms
احمد یعقوب نژاد بهمن بنی مهد اعظم شکری

AbstractThe purpose of this study is to investigate whether companies listed on TehranStock Exchange (TSE) conduct earnings management and to examine the effect ofspecific factors on it and present a model based on the effective factors. We tested ourhypothesis using a More

AbstractThe purpose of this study is to investigate whether companies listed on TehranStock Exchange (TSE) conduct earnings management and to examine the effect ofspecific factors on it and present a model based on the effective factors. We tested ourhypothesis using a sample of 648 Firm-year observations across nine Iranianindustries from 2001 to 2008. Kasznik Model was used to calculate the EarningsManagement Index. Our results provide evidence that debt ratio, firm size, changingof CEO, return on assets (ROA), and last year earnings management index positivelyaffect earnings management. However, variables such as tax, ownership structure,type of auditor, changing of auditor and industry do not affect earnings management. Manuscript profile

Open Access Article

2 - Investigation of ABC in Hospital
سیدجمال امیدوار

These traditional costing systems are often unable to determine accurately theactual costs of production/services and consequently cause managers were makingdecisions based on inaccurate data especially where there are multipleproducts/services. Costing is outstanding f More

These traditional costing systems are often unable to determine accurately theactual costs of production/services and consequently cause managers were makingdecisions based on inaccurate data especially where there are multipleproducts/services. Costing is outstanding for the service organizations such ashospitals. Therefore, having an efficient system to control costs at the same timemaintain quality is one of the main concerns of today's hospitals..This research seeks to measure efficiency of the current costing systems ofKurdistan Province hospitals and then to study the possibility of utilizing the moderncosting systems (such as ABC) in these hospitals. The statistical society of thisresearch is Kurdistan Province hospitals which were done in 2011. The needed datawas gathered through the exploratory studies and questionnaire distributed amonghospital personnel. The gathered data was analyzed using SPSS software and then theresearch hypotheses were tested by chi squared test or χ2 test. According to theresearch findings, the costing systems of the hospitals studied had relative efficiencyconcerning direct materials and labor but was inefficiency concerning overhead costs.it is recommended that Kurdistan Province hospitals to prepare the necessary facilitiesin order to utilize the modern costing systems (such as ABC and target costing). Manuscript profile

Open Access Article

3 - The Feasibility of Balanced Scorecard in Petroleum Company
شکراله خواجوی یوسف سروری

This study aims at investigating the feasibility of the application of “BalancedScorecard”, in performance measurement of Petroleum. Balanced Scorecard is one ofthe management accounting techniques. This technique organized in four distinctprospective: finan More

This study aims at investigating the feasibility of the application of “BalancedScorecard”, in performance measurement of Petroleum. Balanced Scorecard is one ofthe management accounting techniques. This technique organized in four distinctprospective: financial, customer, internal processes and learning and growth.Thistechnique changes the organization vision and strategy to goals and criteria which areorganized in four prospective: financial, customer, internal processes and learning andgrowth. Four prospective related to balanced scorecard were analyzed based on onemain hypothesis and four subsidiaries. The gained results of Statistical analysisshowed that indicating in all prospective of Balanced Scorecard in Petroleum ispossible, but yet pre-required and needed thought to implementing this technique inPetroleum Company is not done well. I found out through more surveys that customerprospective was the most noticeable prospective and internal processes, financial andlearning and growth prospective were ranked respectively Manuscript profile

Open Access Article

4 - An Implementation of the Activity Based Costing in Banking Industry (Evidence from Mehr Bank in Mashad)
امین ناظمی سیداحمد سیدی

In this study the cost of rendering services is calculated during 2009 in some MehrBank branches using Activity Based Costing(ABC). The results are compared topromulgated interest rates. The services in this study include deposits and Islamic loancontracts. In order to More

In this study the cost of rendering services is calculated during 2009 in some MehrBank branches using Activity Based Costing(ABC). The results are compared topromulgated interest rates. The services in this study include deposits and Islamic loancontracts. In order to implement the ABC the financial information if the branches arecollected through the general ledgers and non financial information is gathered byother ways. The results are compared using pair wise sample t tests. The findingsshow that there is a significant difference between the cost of the loans using the ABCand the promulgated rates. Manuscript profile

Open Access Article

5 - Relationship between Accounting Information Transparency and Corporate Cash Holdings
محمدحسین قائمی سید مصطفی علوی

Cash which reported in balance sheet is an important asset for companies, becausereceiving attention from others such as investors and creditors. Excess or enough cashholdings are affected by manager’s decisions to avoid from information asymmetryrisk. Transparent More

Cash which reported in balance sheet is an important asset for companies, becausereceiving attention from others such as investors and creditors. Excess or enough cashholdings are affected by manager’s decisions to avoid from information asymmetryrisk. Transparent disclosure in public financial information which is included infinancial statements will be effective to decrease information asymmetry betweenowners and managers. Information asymmetry leads to increase risk premium andexpected returns. We investigate the effect of information transparency whichmeasuring by earnings transparency on cash holdings in Tehran Stock Exchange overthe period from 1383 to 1389(Iranian calendar). Results show that there is asignificant negative and relation between information transparency and cash holdings Manuscript profile

Open Access Article

6 - The presentation of the impact assessment pattern of Corporate Governance mechanisms on the Earnings Management in Tehran Stock Exchange
فریدون رهنمای رودپشتی فرشاد هیبتی قدرت اله طالب نیا سیدعلی نبوی چاشمی

The role of corporate governance is to reduce the divergence of interests betweenshareholders and managers. The role of corporate governance is more useful whenmanagers have an incentive to deviate from shareholders’ interests. One example ofmanagement’s dev More

The role of corporate governance is to reduce the divergence of interests betweenshareholders and managers. The role of corporate governance is more useful whenmanagers have an incentive to deviate from shareholders’ interests. One example ofmanagement’s deviation from shareholders’ interests is the management of earningsthrough the use of accounting accruals. Corporate governance is likely to reduce theincidence of earnings management. Corporate governance is also likely to improveinvestors’ perception of the reliability of a firm’s performance, as measured by theearnings, in situations of earnings management. Prior studies show different results ofthe association between corporate governance mechanisms and earnings management.The primary objective of this dissertation is to examine the association betweencorporate governance internal mechanisms (ownership concentration, boardindependence, CEO dominance and board size) and external mechanism (institutionalshareholders) and earnings management. Firm size and leverage are control variables.The population used in this study comprises firms listed on the Tehran StockExchange (TSE) between 2004 and 2008, the sample comprises 196 firms. Panel Datamethod is employed as technique to estimate the model. Also, hypotheses examinedin different industries. I find that firms with higher ownership concentration and boardindependence manage earnings less, while firms with higher institutional holdingsmanage earnings more, but No evidence of significant association was found betweenthe existence of CEO-Chairman duality and earnings management. This study alsofound a positive significant association between firm size and leverage and earningsmanagement. Manuscript profile

Open Access Article

7 - The influence of competitive environment and business strategies on the relationship between firm's financial leverage and performance
فرزین رضایی حامد عازم

This study is concerned to investigate the influence of competitive environmentand business strategies on the relationship between firm's financial leverage andperformance.135 firms listed in TSE as samples during 1381-1388 were selected.Results corroborate not only the More

This study is concerned to investigate the influence of competitive environmentand business strategies on the relationship between firm's financial leverage andperformance.135 firms listed in TSE as samples during 1381-1388 were selected.Results corroborate not only there were negative and significant relation but alsoindustrial competitive intensity and business strategy had an influence significantly.These influences on firms with cost leadership strategy were further than firms withproduct differentiation strategy. Furthermore impact of industrial competitiveintensity on relationship between financial leverage &performance was positivelysignificant. Generally, firms with product differentiation strategy and active in highcompetitive intensity environment have the most impact on the relationship betweenfinancial leverage & performance. Meanwhile, other pair as to strategy andcompetitiveness had less impact on that relationship. Manuscript profile

Open Access Article

8 - The effect of banking Supervision on nonperforming loan Subtraction
اعظم احمدیان آزاده داوودی

The paper empirically analyses the link between nonperforming loans and bankingsupervision. We employ aggregate banking, financial, economic and legalenvironment data for a panel of 30 countries over period 2000-2010. Empirical resultsindicate that higher power of super More

The paper empirically analyses the link between nonperforming loans and bankingsupervision. We employ aggregate banking, financial, economic and legalenvironment data for a panel of 30 countries over period 2000-2010. Empirical resultsindicate that higher power of supervision reduce the level of problem loans. We alsoreport a desirable impact of interaction between banking supervision and politicalstability, Return on asset and banking system risk. Our finding Support the view thatthose indicator reduce the level of problem loans. Manuscript profile

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