Buy-Back contracts and its tax challenges in Iranian Oil and Gas Industry
Ali Akbar
Arab Mazar
استاد دانشکده اقتصاد دانشگاه شهید بهشتی و عضو جامعه حسابداران رسمی ایران
author
Behrooz
Bagheri
دانشجوی دکتری حسابداری دانشگاه علامه طباطبایی و رئیس گروه اداره کل امور مالیاتی مؤدیان بزرگ
author
Maryam
Gol Mohammadi
دانشجوی دکتری حسابداری دانشگاه الزهراء (س)
author
text
article
2016
per
The tendency to gain benefits of proficiency and financial resources of foreign investors alongside the Legal restrictions of provisions No. 44, 45, 80 and 81 of the Iranian constitution, caused an occasion to benefit from Buy-Back contracts' capacities in order to draw the attention of foreign investors to Iranian oil and gas industry, in recent decades. Upon incorporation of foreign investors in Iran, the tax auditors have interfaced by some challenges like how to collect the income tax and value-added-tax by implementation of one of the Completed-contract method or the Percentage-of-completion method. Because of no consistency among the tax auditors to deal with this problem, the main purpose of this paper is to investigate and explaining the issue based on a Library-Based research. The results show that the INTA can use just the Percentage-of-completion method (Privileging Form Over Content) and or the Completed-contract method and the Percentage-of-completion method contemporaneously (Privileging Content Over Form) based on the dominant policies and the content of the related contracts. Moreover, based on the method of accounting for income tax, the INTA can collect the Value-Added tax too.
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.
30
no.
2016
4
31
https://www.iaaaar.com/article_99180_ce7dd7c9dbfe7eb02dde2d4a91c08137.pdf
dx.doi.org/10.22034/iaar.2016.99180
A comparative study of the ability of income momentum accounting (3D) and 2D accounting components in stock price explanation
Mohammad Hosein
Setayesh
دانشیار حسابداری دانشگاه شیراز
author
Mohsen
Karimi
دکتری حسابداری دانشگاه شیراز، عضو هیأت علمی دانشگاه ولی عصر (عج) رفسنجان
author
text
article
2016
per
Criticism over financial reporting based on tow dimensional (2D)accounting due to the failure to provide information useful in the decision making process, resulting in offering three dimensional(3D)models to develop accounting in recent decades. the most famous proposed model, income momentum accounting, which first was introduced by Ijiri in 1982 and extended in subsequent studies. this model emphasis on the simulation of Newton's laws of motion of objects to changes in the profitability of companies and the introduction of two financial statement as income momentum statement and force statement.
This paper while outlines the income momentum accounting , investigate the ability of income momentum accounting components in compared to 2D accounting in explain stock price for 168 companies listed in Tehran Stock Exchange from the years 1386 to 1392. Hypothesis testing method is linear regression and for comparing the two approaches of accounting used of simultaneously significant test. according to the results, a significant positive relation between income momentum accounting components and stock price there is solely on income momentum and action. also the explanatory power of financial reports based on income momentum accounting compared with the financial reports based on two-dimensional accounting is greater. But the difference in the explanatory power is very low and 1.3 percent.
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.
30
no.
2016
32
51
https://www.iaaaar.com/article_99181_d1e47c7775e175a4abea90e502970f9e.pdf
dx.doi.org/10.22034/iaar.2016.99181
Managerial Incentives and Labor Cost Asymmetry
Gholamreza
Kordestani
دانشیار حسابداری امام خمینی
author
Elahe
Alah Yari
کارشناس ارشد حسابداری، دانشگاه بین المللی امام خمینی (ره)
author
text
article
2016
per
This study investigates the rate of changing labor costs in response to changes in activities. Managers decision leading changes in cost when activities were changed. Managers incentives affected asymmetry of cost behavior. As labors are the essential part of firms for creating value added, each action for adjusting the cost of labor should have been considered. So we test asymmetry of labor cost by using a panel data of 880 firm- years during 2003 to 2012 for the firms listed in Tehran Stock Exchange. The results shows that labor costs increase more rapidly with an activity increase than they decrease with an activity decrease.
Moreover, we find the form of more symmetric labor cost behavior for firms that report a small profit. The findings are consistent with this prediction.
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.
30
no.
2016
52
69
https://www.iaaaar.com/article_99182_f36ce1eea8fac8d124f2339eb11d3211.pdf
dx.doi.org/10.22034/iaar.2016.99182
Effect of changes in the auditor's opinion on the timeliness of disclosure in the listed companies at Tehran Stock Exchange
Vali
Khodadadi
دانشیار گروه حسابداری دانشگاه شهید چمران اهواز
author
Sajad
Veisi
دانشجوی کارشناسی ارشد حسابداری دانشگاه شهید چمران اهواز
author
Javad
Nik Kar
دانشجوی دکترای حسابداری دانشگاه شهید چمران اهواز
author
text
article
2016
per
The purpose of this study is to investigate the impact of changes in the auditor's opinion on the timeliness of disclosure in companies listed on the Tehran Stock Exchange. For this purpose four hypotheses are developed and data from 100 companies in Tehran Stock Exchange for the period between 1384 to 1391 are analyzed. This regression model using panel data with fixed effects approach, reviews and tests. The results indicated that changes in the audit opinion has an impact on the timeliness of disclosure, so that improved audit opinion increases the timeliness of disclosure (to reduce financial reporting delays) and deterioration of audit opinion being exposed is decreasing the time to (enhanced financial reporting delay). Also, the results show that companies that have greater improvement in their audit opinion relative to other companies, which improved financial reporting are less (to increase the timeliness of disclosure) have fewer delays.
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.
30
no.
2016
70
87
https://www.iaaaar.com/article_99183_ea7e48aa7d99e248bc54a3983fd2eb4c.pdf
dx.doi.org/10.22034/iaar.2016.99183
The effect of Earnings transparency on Bankruptcy Risk in accepted companies in tehran Stock Exchange
Ghodratolah
Taleb Nia
دانشیار حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
author
text
article
2016
per
The present study examines the relationship between accounting earnings transparency and Bankruptcy risk . The population in this study are listed companies in Tehran Stock Exchange With the elimination of the use of systematic sampling of 114 companies was selected from among them. Jark test results - to show that the distribution of the dependent variable is not normal . To normalize the data was used by Johnson . hypothesis is that the relationship between earnings transparency and Bankruptcy risk is significantly . In order to test this hypothesis of random regression analysis to the effect Panel is used. The results of the regression model fitted in relation to the research hypothesis test indicates that the earnings transparency have significant effect on the Bankruptcy risk and kind of this impact, is the inverse (negative). with the Increase of earnings transparency، the bankruptcy risk is reduced.
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.
30
no.
2016
88
101
https://www.iaaaar.com/article_99184_ce4d7380b0ffe68215a04c35d382f97c.pdf
dx.doi.org/10.22034/iaar.2016.99184
Financial Intelligence in Prediction of Firm’s Creditworthiness Risk, Evidence from Support Vector Machine Approach
Roya
Darabi
دانشیار گروه حسابداری، واحد تهران جنوب، دانشگاه آزاد اسلامی
author
Ghazaleh
Mashayekhi
کارشناس ارشد حسابداری ، دانشگاه آزاد اسلامی واحد تهران جنوب
author
text
article
2016
per
The present investigation sets out to study the financial intelligence, as a combination of different indexes and financial ratios considered in predicting the credit worthiness risk, of the admitted companies in Tehran Stock Market. To this aim, data collected from 115 admitted companies to Tehran Stock Market has been analyzed within the period spanning between 2009 and 2014. This is done via logistic regression models and support vector machine.
The findings of the present study indicated that the financial intelligence is able to predict solvency risk, and profitability risk. However, no evidence was found to indicate the prediction power of productivity risk. In the end, it was concluded that financial intelligence has the capability of predicting credit worthiness risk.
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.
30
no.
2016
102
125
https://www.iaaaar.com/article_99185_3c6cc85ff58f5170c3ef5061d8b97614.pdf
dx.doi.org/10.22034/iaar.2016.99185
Corporate Social Responsibility and Information Asymmetry (Companies listed on the Tehran Stock Exchange)
Yahya
Kamyabi
استادیار، عضو هیئت علمی حسابداری دانشگاه مازندران،
author
Masomeh
Shahsavari
مربی، عضو هیئت علمی گروه حسابداری دانشگاه کوثر بجنورد
author
Rasol
Soltani
کارشناسی ارشد حسابداری دانشگاه مازندران
author
text
article
2016
per
In recent years, with rising social expectations of the organizations, legislators, customers, public institutions and government have attention to the issue of corporate social responsibility (CSR). This paper investigates the relationship between the corporate social responsibility and information asymmetry of the firms listed on the Tehran stock exchange during 2013. Due to the lack of CSR reporting in Iran and the lack of firms rating Institutions in the field of social responsibility and a general, lack of transparency in this section, we used questionnaire survey to determine the level of corporate social responsibility. Questionnaires were sent to 138 companies and 84 companies responded to the questionnaires. The information asymmetry is measured by bid-ask spread. Using Regression Model, the results show that corporate social responsibility was unrelated to information asymmetry. These results suggest that information asymmetry and pricing of shares will not be affected by corporate social responsibility.
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.
30
no.
2016
126
135
https://www.iaaaar.com/article_99186_2c3ede9be0ccb43894aa920e9c448cae.pdf
dx.doi.org/10.22034/iaar.2016.99186