Management Accounting: 1 (16)

Open Access Article

1 - The Relationship between of Cash Flow Operating &Operating Income with Stock Return & the Effect Information Asymmetry on this Relation
رویا دارابی حمیدرضا وکیلی فرد مسعود مشکین

In this study, information content of operating income and cash flow operatingand the effect of information asymmetry on information content of these variables topredict stock return in the 70 companies accepted on Tehran Stock Exchange in theperiod of 1385 to 1389 and More

In this study, information content of operating income and cash flow operatingand the effect of information asymmetry on information content of these variables topredict stock return in the 70 companies accepted on Tehran Stock Exchange in theperiod of 1385 to 1389 and use of linear multiple regressions was studied.Results showed that operating income and cash flow operating has informationcontent and can explain stock return, and the information content of operating incomeis more than cash flow operating. Also, the information asymmetry effect theinformation content of operating income and cash flow operating and with increasinginformation asymmetry, information content of cash flow operating is increasing. Manuscript profile

Open Access Article

2 - Relationship Between Personal Moral Philosophy and Demographic Characteristics With audit Quality Reduction Behaviors
رمضانعلی رویائی قدرت اله طالب نیا یحیی حساس یگانه صابر جلیلی

Several incidents in recent years has experienced accounting professional who hasto shake the foundations of the profession. WorldCom and Enron scandals, forexample, that both were involved in the fraud that the auditors knew the cause of it.After these scandals undermi More

Several incidents in recent years has experienced accounting professional who hasto shake the foundations of the profession. WorldCom and Enron scandals, forexample, that both were involved in the fraud that the auditors knew the cause of it.After these scandals undermine the credibility of the audit profession and the publicraised the question where were the auditors? Many of the behaviors and decisionsstaff and managers in contemporary organizations , influenced by their moral values.Personal ethics, values and beliefs of the individual to retain and make decisionsbased on ethical issues. The main objective of this study investigated the relationshipbetween moral philosophy of individual auditors and audit quality reductionbehaviors. This study used survey research method and tools used for, is thequestionnaire.Theoretical framework based on of Forsyth (1980) model of ethical ideology.Forsyth ethical position questionnaire to assess the ethics of individual auditors. Theanalysis of data collected by Pearson correlation, t test and ANOVA were used.Findings indicate that auditors Personal Moral Philosophy have an impact onunprofessional and reduced audit quality behaviors.The findings of this study is hoped the audit organization and Iranian AssociationOf certified public Accountings and audit firms, in order to enhance audit quality,with appropriate ethical strategy and planning required in order to increase the level ofauditors idealism, take action. Manuscript profile

Open Access Article

3 - A comparison on accounting variables in income smoother and non-income smoother firms by using Moses income smoothing behavior index
آزیتا جهانشاد سعید امیری

This research intends to compare accounting variables in income smoother andnon-income smoother firms in Tehran Stock Exchange market. In this regard, thestatistical typical companies were firstly separated to two income smoother and nonincomesmoother firms and then the More

This research intends to compare accounting variables in income smoother andnon-income smoother firms in Tehran Stock Exchange market. In this regard, thestatistical typical companies were firstly separated to two income smoother and nonincomesmoother firms and then the accounting variables were compared subject toabove different groups.Six features including company’s size, personnel’s costs, debt ratio, industry,management bonus and tax as independent variables and income smoothing behavioras dependent variable were examined in the research. This research has been carriedout based on annual observations since 1384 to 1389 (2006-2011). Research findingsshow that company’s size, personnel’s costs, management bonus and tax are noteffective factors on income smoothing behavior of samples and also there is nomeaningful difference among income smoother and non-income smoother firms inthese stated variables. Instead, debt ratio and industry variables are effective factorson income smoothing behavior. It reveals that there is a meaningful differencebetween in income smoother and non-income smoother firms in view point of debtratio. In addition, the income smoothing behavior of companies differs from eachother. Manuscript profile

Open Access Article

4 - The Investigation of Corporate Governance Characteristics on Management Earnings Forecast Quality in Tehran Stock Exchange
غلامحسین مهدوی سید مجتبی حسینی زهره رئیسی

The importance of earning forecast and its impact on economic decisions ofinvestors in the stock market is widely known. There are many researches about thequality of management earnings forecast to identify the factors that have effects on it.So this study examines whe More

The importance of earning forecast and its impact on economic decisions ofinvestors in the stock market is widely known. There are many researches about thequality of management earnings forecast to identify the factors that have effects on it.So this study examines whether corporate governance attributes have an effect on thequality of management earnings forecast. The measures of corporate governance areboard attributes, institutional shareholders and auditing committee. Managementearnings forecast quality is then measured by management earnings forecast accuracyand bias. We used data of 100 companies for the period of 1384-1388 in Tehran stockexchange. The results show that corporate governance variables in Iran have no effecton the quality of management earnings forecast. Manuscript profile

Open Access Article

5 - Investigates the effects of corporate governance mechanisms of benefit sharing
هاشم ولی پور لادن زارع اسماعیل خرم

This study investigates the effects of corporate governance mechanisms of benefitsharing, different kinds of ownership structure and number of board of directormembers on firm value. In this study, the role of the number of board of directormembers moderating barrier wi More

This study investigates the effects of corporate governance mechanisms of benefitsharing, different kinds of ownership structure and number of board of directormembers on firm value. In this study, the role of the number of board of directormembers moderating barrier with different ownership structure and their impact on thefirm value is examined. In order to reach the mentioned goal, a 9 year period (1380-1388) was considered which ultimately 98 companies of Tehran Stock Exchangemember firms were selected in this study. The type of this research is Descriptive –correlation study and statistical method which is used for testing the hypotheses ofresearch is "panel data".The results show that governmental, managerial ownership and number of board ofdirector members have significant positive impact on the value of company. Moreoverwe find that the number of board of director members conversely affect the relationshipbetween governmental ownership and firm value. While does not affect the relationshipbetween concentrated and managerial ownership and firm value. Manuscript profile

Open Access Article

6 - The effects of judgmental biases on managerial accounting techniques
فریدون رهنمای رودپشتی هاشم نیکومرام آرزو جلیلی

The main objective of this article is to investigate the effects and consequences ofbehavioral biases – at the judgmental level – on managerial accounting techniques. Inthis respect, the individual judgmental biases – including: Over Confidence, Optimi More

The main objective of this article is to investigate the effects and consequences ofbehavioral biases – at the judgmental level – on managerial accounting techniques. Inthis respect, the individual judgmental biases – including: Over Confidence, Optimism,Hindsight, and Representativeness biases, - are treated as independent variables, whilethe managerial accounting techniques functions– including: Budgeting and Forecasting,Evaluating the undesirable consequences of the risk, Performance Evaluation, TakingRisky Options, Ranking and Weighting the potentiality of the risk in different ventures,and feedback assessment of the risk potentiality, - are considered as dependentvariables.The Structural Equation Modeling Technique, with Maximum Accuracy (ML) hasbeen utilized for hypothesis test. The following results are the overall findings:1) The results showed that, there is an opposite relationship between OverConfidence and Optimism biases, on one hand, and managerial accountingtechniques on the other hand;2) A meaningful straight linkage between Hindsight bias and managerialaccounting techniques was observed;3) No potential relationship between Representativeness bias and the dependentvariable could be found; Manuscript profile

Open Access Article

7 - The associations between cost system complexity, purposes of use, and cost system effectiveness
احمد خدامی پور بهنام کرمشاهی مازیار برهانی

This research examines the associations between cost system complexity, purposesof use, and cost system effectiveness. For this research we used descriptive kind ofmeasurement method. First, factor analysis identifies two underlying dimensions ofcost system purposes of More

This research examines the associations between cost system complexity, purposesof use, and cost system effectiveness. For this research we used descriptive kind ofmeasurement method. First, factor analysis identifies two underlying dimensions ofcost system purposes of use, which refers to the range (scope) of purposes for whichthe cost system is used, among nine widely used purposes; cost system usage forproduct planning and cost management purposes. Next, the effect of cost systemcomplexity and usage for product planning and cost management purposes on costsystem effectiveness, as proxied by the intensity of use of and level of satisfactionwith the cost system, was examined. The results indicate that at higher (lower) levelsof usage for product planning purposes, cost system complexity negatively(positively) affects cost system intensity of use, while at higher (lower) levels ofusage for cost management purposes, cost system complexity positively (negatively)affects cost system intensity of use and satisfaction. Manuscript profile

Open Access Article

8 - The effect of auditor's individual characteristics in desire to use and relying on decision aid
امید پورحیدری سعید بذرافشان

The purpose of this study is to assess the impact of auditor's individualcharacteristics (Such as experience and Confidence in personal judgment) in desire touse the decision aid and relying on the results of that. Data collection tool isquestionnaire, which has proved More

The purpose of this study is to assess the impact of auditor's individualcharacteristics (Such as experience and Confidence in personal judgment) in desire touse the decision aid and relying on the results of that. Data collection tool isquestionnaire, which has proved its reliability and validity. To achieve the mentionedgoal, was used a decision aid that its usefulness was confirmed in previous research.The questionnaires containing decision aid were distributed between auditors. Dataanalysis was performed using the path Analysis method with Amos software. Theresults showed, with increasing the auditor's experience and addition with increasingauditor's confidence personal judgment, his desire will increase to use the decisionaid. This also led to less reliance by auditor on the results of the decision aid. Also theeffect of direct experience and confidence in personal judgment (withoutintermediate: desire to use decision aid) in relying on the results decision aid, theresults showed an inverse and significant relationship. Manuscript profile

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