Momentum accounting and triple-entry bookkeeping
Mohammad Ali
Aghaie
دانشیار رشته حسابداری دانشکده اقتصاد و مدیریت دانشگاه تربیت مدرس، تهران، ایران
author
Sasan
Babaie
دانشجوی دکتری رشته حسابداری دانشکده اقتصاد و مدیریت دانشگاه تربیت مدرس، تهران، ایران
author
text
article
2016
per
Momentum accounting generates a balance sheet that lists revenue and expense momenta of an enterprise. These momenta are measured in the time rate at which the income is being earned at a given point in time. In momentum accounting, managerial contributions are measured, not by income, but by improvement in net momenta. Using the system of double-entry bookkeeping, an impulse statement is generated to explain the factors that are judged to be responsible for the change in net momenta between the beginning and the ending balance sheets. After a theoretical exploration, the article discusses accounting and managerial applications of momentum measurement for Iranian car producer, IRAN KHODRO. Using momentum accounting, conventional accounting is extended to a system of triple-entry bookkeeping. The realm of accounting measurements is expanded further by repeated differentiation and integration of conventional measurements with respect to time. We then obtain a dynamic structure of accounting measurements including a 4×4 arrangement of 16 related sectors upon which this article is based.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
8
v.
32
no.
2016
4
19
https://www.iaaaar.com/article_98747_5d5967a51f8146afac35fb54992911ba.pdf
Restated Yearly Income and Factors Influencing
Evidences from Listed Companies in Tehran Stock Exchange
Ali
Saiedi
دانشیار دانشکده مدیریت و علوم اجتماعی، دانشگاه آزاد اسلامی واحد تهران شمال
author
Sasan
Ghorbani
کارشناس ارشد حسابداری، دانشگاه آزاد اسلامی واحد تهران شمال
author
text
article
2016
per
Restated yearly income as items affecting equity, it could affect the interests of investors, especially if the restated yearly are significant. In this study, using data from 115 companies during years 2006 until 2011, after studying the entire restated yearly income amount, restated yearly correlation with earnings quality, leverage, liquidity and performance is being investigated is taken. Great restated yearly are meant low earnings quality, so the relationship between the earnings quality and restated yearly income was investigated. According to the findings, there was a significant negative correlation between the earnings quality and the restated yearly income and a significant positive correlation between liquidity and restated yearly verified. At the same time, the relationship between leverage and performance was not confirmed by the restated yearly income.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
8
v.
32
no.
2016
20
35
https://www.iaaaar.com/article_98748_077f5af0637b3b08cbea7034aeb0f13f.pdf
Investigating the relation between managerial ability and financial reporting quality in Tehran Stock Exchange
Ali
Ebrahimi Kordlor
استادیار دانشکده مدیریت، دانشگاه تهران، ایران
author
Norollah
Rahmani Picha
دانشجوی کارشناسی ارشد حسابداری، دانشکده مدیریت، دانشگاه تهران، ایران
author
text
article
2016
per
This research examines the relation between managerial ability and financial reporting quality in Tehran Stock Exchange. The purpose of this paper is to investigate the significant relationship between managerial ability and financial reporting quality. Multivariate regression method and Eviews software package was used to review the hypothesis. The data analysis of 102 firms show, that there is a negative and significant relation between managerial ability and financial reporting quality and managers use their ability to manage accruals. Of course, With considering a dummy variable (audit size) in the research model, the results shows that when there is a big auditor, more able managers do not manage accruals and the quality of financial reporting increases.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
8
v.
32
no.
2016
36
53
https://www.iaaaar.com/article_98749_7bdc7a3271e2d3f3973d91e41dd34aa9.pdf
The Relationship between Information Asymmetry and Earnings Management in Mutual Funds
Elhamosadat
Seyedin Borojeni
کارشناسی ارشد حسابداری دانشگاه آزاد کاشان
author
Hossein
Panahian
دانشیار دانشگاه آزاد اسلامی واحد کاشان-گروه حسابداری
author
text
article
2016
per
In this research, the relation between information asymmetry and earnings management within the accepted mutual funds by Tehran stock exchange was examined. This is an applied research in terms of objective and since it relies on relevant historical information of the past so is considered retrospective and the study concludes inductively as a correlated research.The present study contains one main hypothesis and four Sub – hypothesis. The present case study consists of accepted mutual funds in Tehran stock exchange during five-year period (1388 –1392). Finally data relating to 79 firms gathered in spite of the existed limitations, then 60 companies were chosen in simple random sampling method.Several software including SPSS and Eviews was made use of to analyze questions and hypotheses For documentation of data analysis and to present ultimate solution.Research hypothesis are:1. there is a direct relation between information asymmetry and earnings management of great mutual funds.2. there is a reverse relation between information asymmetry and earnings management of small mutual funds. 3. there is a direct relation between information asymmetry and earnings management of mutual funds having a high financial leverage. 4. There's a reverse relation between information asymmetry and earnings management of mutual funds having a low financial leverage.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
8
v.
32
no.
2016
54
73
https://www.iaaaar.com/article_98750_b02bc9ebb8ccf7d4429d85232b53dc9e.pdf
Investigating the relationship between ownership structure and corporate governance with productivity
Hossein
Kazemi
استادیار دانشکده مدیریت و حسابداری دانشگاه آزاد اسلامی واحد قزوین
author
Zohreh
Saadatinezhad
کارشناس ارشد حسابداری دانشگاه آزاد اسلامی واحد قزوین
author
text
article
2016
per
The purpose of this research is to investigate the relationship between ownership structure and corporate governance with productivity for companies accepted in Tehran Stock Exchange. To achieve the purpose of the research, the sample consists 123 companies listed in Tehran Stock Exchange and the research required data during the period 2003-2012 are collected based on the data of the sample companies. This research in terms of purpose is a functional research and uses correlation approach. Also in terms of time it is an event research. Statistical analysis of data is done by “Eviews” statistical software at the %95 confidence level and for testing hypotheses, panel data statistical approach and multiple regression model are used. Based on the results of testing hypotheses, the relationship between productivity with majority shareholder ownership and CEO duality is positive and significant. Also this relationship with majority shareholders and debt ratio is negative and significant. While according to research findings there is no relationship between productivity and institutional shareholders ownership, ownership concentration, independence of the board and the time of CEO tenure on the board.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
8
v.
32
no.
2016
74
89
https://www.iaaaar.com/article_98751_bae9bcc385ac0c00c5ab1674a419ecfa.pdf
Ranking of Mental Accounting Effective Factors For Portfolio Construction by Innovative Investors Via VIKOR Technique
Abdollah
Pakdel
گروه حسابداری،واحد علوم و تحقیقات اصفهان،دانشگاه آزاد اسلامی،اصفهان،ایران.
author
Naser
Eizadinia
دانشیار حسابداری، دانشگاه اصفهان، اصفهان، ایران
author
Mohsen
Dastgir
گروه حسابداری،واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران
author
text
article
2016
per
This study has been done to identify factors affecting the mental accounting. The research population have formed faculty and students and capital market participants in Ardabil province. The number of population and samples were respectively 196 and 130. Delphi technique and Kendal Coefficient is used to analysis and for ranking of VIKOR technique. Results showed that Anchoring and Adjustment, Availability bias (Accessibility), Confirmation Bias, , Projection bias, , Halo Effect ,Market sentiment , Optimism Bias , Regret Theory ,Disposition Effect, Pessimism Effect, Narrow Framing, Illusion of Control, , Representativeness, Self-Deception, were factors affecting the mental accounting.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
8
v.
32
no.
2016
90
107
https://www.iaaaar.com/article_98752_a539fa0a2eb239c4aff956e56ea4178f.pdf
The factors effective on the direct foreign financial investmentin air transport industry of Iran
Narges
Kamali Kermani
عضو هیئت علمی گروه حسابداری دانشگاه بجنورد
author
text
article
2016
per
Transportation is considered from the infrastructural affairs and one of the significant components of the consumption-production cycle that enjoys an effective and important contribution in the process of economic growth. The air transportation as a branch of transport industry covers a big part of this economical market, that itself includes the components such as building, upgrading and the expansions of airports, flight equipment, airplanes technology as well as the control systems. Today, several of the countries in the world, due to the non-sufficiency of their domestic resources for investment, have seriously inclined towards foreign investment. Theforeign investment usually takes place into two forms of foreign joint investment and the direct foreign investment. The direct foreign investment is a type of investment that takes place in an organization working in a country other than the investor country and its result is to acquire the effective right of voting in the company management [12]. The direct investment in the air transport will cause the increase of productivity, trust in this transport system, tourist absorption and the flourishing of country's economy. This paper deals with the survey/study of the factors effective on the direct foreign financial investment in the air transportation industry of Iran. The questionnaire tool has been used for data collection. For this purpose, 130 of the questionnaires were distributed among the under study sample that out of which 110 questionnaires were sent back and 95 questionnaires were accepted out of this number. The T-student test was used to analyze the data. The research results indicate that the factors effective on this subject can be classified into four general groups of economic investments, economic structure, supportive and encouraging legal structure and finally the geography as well as politics. The effect of each of the items/points was assessed as positive on foreign financial investment.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
8
v.
32
no.
2016
108
123
https://www.iaaaar.com/article_98753_9f06fbacb7a9535d9cdfa2d4742d9c00.pdf
The impact of managerial overconfidence on expenses asymmetric behavior
Zeinab
Mehtari
دانشجوی دکتری حسابداری دانشگاه شیراز
author
Mohammad
Mohammadian
دانشجوی دکتری حسابداری دانشگاه شیراز
author
text
article
2016
per
This study investigated the impact of managerial overconfidence on asymmetric behavior of general, administrative and sale expenses with corporate governance, economic and agency variables in Tehran Stock Exchange (TSE). To measure managerial overconfidence used model of assets and sale growth. corporate governance variables are free cash flow, CEO tenure, CEO horizon and CEO bouns; economic variables are asset intensity, successive revenue decreases and stock performance; and agency variables are board size, independent board and institutional ownership. The study sample consists of 125 firms studied between 1383 to 1392. To test the hypothesis used panel data and multivariate regression models. Results shows that there are asymmetric behavior of general, administrative and sale expenses, and managerial overconfidence increases the severity of cost stickness. After controlling corporate governance, economic and agency variables, didn't have find significant relationship between managerial overconfidence and severity of cost stickness.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
8
v.
32
no.
2016
124
143
https://www.iaaaar.com/article_98754_3b6cb88cf958cefbd3d32e44ef37be1b.pdf