Modeling the Impact Of The Qualitative Characteristics On The Usefulness Of The Financial Reporting
Mohammad Ali
Aghaie
استادیار دانشکده مدیریت و اقتصاد دانشگاه تربیت مدرس
author
Halimeh
Rahmani
دکتری حسابداری دانشگاه تربیت مدرس
author
text
article
2013
per
Subject: the aim of accounting is providing useful information for the users of annual reports. However, the research literature couldn’t help to judge about the relationship between qualitative characteristics and usefulness of financial reporting. The purpose of this research is investigating and determining the impact of qualitative characteristics on usefulness of financial reporting.
Methodology: analyzing the data has done by structural equations model. The LISREL, PLS, and SPSS software's have used to test the model, research reliability, and correlation between the qualitative characteristics respectively. The sample consists of 85 companies their information has investigated from 1376 to1389. Findings and Conclusions: except of seventh and ninth sub-hypothesis, other hypothesis have confirmed (conservatism and understandability have not meaningful impact on usefulness). In addition, there is interact relationship between conservatism and faithful representation and neutrality qualitative characteristics, relevance and reliability qualitative characteristics, and feedback and predictability qualitative characteristics. Therefore it recommended removing the conservatism from the list of the qualitative characteristics. Furthermore, since the impact of the relevance on usefulness is more than the impact of the reliability, so we can conclude the users of financial statements prefer the relevant information on the reliable information.
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
5
v.
20
no.
2013
4
17
https://www.iaaaar.com/article_104496_3c28be60fd82e48546eb550bda5398fd.pdf
dx.doi.org/10.22034/iaar.2013.104496
Factors Affecting Expectation Gap Auditors and financial Statements Users
Mohammad Reza
Nikbakht
دانشیار گروه حسابداری دانشکده مدیریت دانشگاه تهران
author
Faramarz
Rezaie
کارشناس ارشد رشته حسابداری دانشکده مدیریت دانشگاه تهران
author
Esmaiel
Khoram
کارشناس ارشد رشته حسابداری دانشکده مدیریت و حسابداری دانشگاه شهید بهشتی
author
text
article
2013
per
"The difference between what the users of financial statements interpreted of duty and responsibility of auditing is different from what auditor believes with those of his responsibility" is mentioned as the expectation gap between the auditors and the users of financial statements. Several factors in formation of the expectation gap are involved. At present research, it is considered the effect of some of these factors, including the duality of Accounting standards and laws and regulations, different lateral services by auditors. For collecting data for this research, it is used questionnaire on a scale of Likert spectrum and to evaluate the hypothesis, Mann – Whitney U, t Student, Kolmogorov – Smirnov test, have been used. Statistics research society is consisting of two groups; the users of financial statements include investors and auditors that are official members of the Iranian Association of Certified Public Accountants. The results showed that there is expectation gap between auditors and users of financial statements because of the duality of Accounting standards and country laws and regulations, presenting services to employer by auditing institutions. Also in the study of respondents view, the results of the research show that there is significant difference between the views of auditors and financial statements users (between groups) and there is no significant difference between financial statements users (within group).
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
5
v.
20
no.
2013
18
33
https://www.iaaaar.com/article_104502_4c2bb707c8847276354a0a15972ffb34.pdf
dx.doi.org/10.22034/iaar.2013.104502
Examining the Effect of Intellectual Capital on Economic Value Added (EVA) of Companies
Gholamhossein
Asadi
استادیار گروه حسابداری دانشگاه شهید بهشتی
author
Akbar
Alam Tabriz
دانشیار گروه مدیریت صنعتی دانشگاه شهید بهشتی
author
Shoeib
Rezaie
دانشجوی کارشناسی ارشد حسابداری دانشگاه شهید بهشتی
author
text
article
2013
per
Nowadays, with the transition from the Industrial economy to the knowledge based economy, unnoticeable forms of capital that are often called intellectual capital is playing a developing role in companies’ performance alongside other productive factors. In recent years, because of the importance of the intellectual capital in creating and enhancing the value of organizations, many researchers have been conducted on its effect on different economic, financial, and stock market factors whose major results reveal the positive role of intellectual capital in companies’ performance.
This research focuses on the effect of intellectual capital on economic value added (EVA). In this research, to evaluate the intellectual capital the value added intellectual coefficient model (VAIC) has been used (Pulic, 2004). The data has been extracted from the financial data of companies listed in Tehran Stock Exchange between the years 1384 to 1388 that have been analyzed in 649 firm-years. Using correlation and regression analysis, results show that value added intellectual coefficient as efficiency index of intellectual capital has a positive effect on the companies’ economic value added. Furthermore, the positive effect of VAICs’ components except the human capital efficiency (HCE), on the economic value added was proved.
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
5
v.
20
no.
2013
34
51
https://www.iaaaar.com/article_104504_52a57290c3ec037507c057ea4cac4f28.pdf
dx.doi.org/10.22034/iaar.2013.104504
Comparative Ranking of Brokerages Based on DEA and AHP
Ali
Salehabadi
استادیار دانشگاه امام صادق (علیه السلام)
author
Hamed
Tajmir Riahi
دانشجوی دکتری مدیریت مالی دانشگاه امام صادق (علیه السلام)
author
Hasan
Taati Kashani
دانشجوی کارشناسی ارشد معارف اسلامی و مدیریت مالی دانشگاه امام صادق (علیه السلام)
author
text
article
2013
per
Financial institutions, the importance of particular importance in the development of capital markets. Due to the nature of these institutions, especially the brokerage of services, standards and methods are ranked according to different features and capabilities of information technology capital account is located. The study is based on ranking criteria approved by the Securities and Exchange brokerage firms based on hard and soft methods in operations research and have been ranked one of the methods for measuring performance has been studied between brokerages. In this study, the application method AHP and the methods of analysis methods of data envelopment CCR model hard (DEA) has been used. Based on data envelopment analysis results due to a number of brokerage are on the efficient frontier and the hierarchical ranking is based on analysis. Descriptive statistics to compare the two methods appear to be due to the variance in the data envelopment analysis to further improve the resolution capability is significantly brokerages. It should be noted that each method has its own advantages and disadvantages, but most functionality is the sum of the data envelopment analysis.
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
5
v.
20
no.
2013
52
71
https://www.iaaaar.com/article_104506_3fcb266ad8b31425be4ba00904045d50.pdf
dx.doi.org/10.22034/iaar.2013.104506
The effect of quality of authority accrual on stock risk
Mahmoud
Mousavi Shiri
Assistant professor of neither payeme nor university
author
Mehdi
Salehi
Assistant professor of Ferdowsi University
author
Seyyed Hesam
Vaghfi
Master of accounting, payame nor university
author
Ali Asghar
Rajabzadeh
M.A. student of accounting, payeme nor university
author
text
article
2013
per
After the capital asset model pricing (CAPM) faced with challenges, three-factor model of Fama and French (1993) can explain the efficiency of return’s dissonance. Some of the scholars mentioned the quality factor of accruals as a determinant of yield. Furthermore, they claim accruals to quality is a risk factor (it can affect future returns).On the other hand, some scholars like Core and et al (2008) indicated that quality of accruals is not determining of price. In this research, Quality of accruals as a risk factor and its correlation with future stock returns will be evaluated. For this aim, data from 59 companies selected from the companies listed in Tehran Stock Exchange was used. The quality of accruals was calculated by analyzing regression in during 2006, and 2009 and Stock returns were extracted by financial statement of company between 2007 and 2010. Results of the research show, factor of accrual’s quality cannot provide a significant risk premium in the companies listed in Tehran Stock Exchange. Therefore, in this market factor of risk cannot determine the price, and also it does not explain variability of future returns.
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
5
v.
20
no.
2013
72
89
https://www.iaaaar.com/article_104508_62894738f022c87bf0bf0032dd72d73f.pdf
dx.doi.org/10.22034/iaar.2013.104508
Investigating the Participation of Financial Statement Users in National Accounting Standard-Setting
Gholamhossein
Mahdavi
Associate professor of accounting in Shiraz University and Certified Public Accountant
author
Elaheh
Barzegar
Faculty member of Accounting – Islamic Azad University – Shiraz Branch
author
text
article
2013
per
Participation in standard-setting processes is known as a key indicator of standard setters’ legitimacy. This study investigates participation level of financial statement users and their influence on the process of setting accounting standards. This study reports the results of the questionnaire survey of the academics and auditors participation. Academicians and auditors are seen as two groups that have the potential to exert strong positive influence in the shaping of accounting standards. In order to answer the research questions, 6 hypotheses about timing of lobbying, lobbying methods and perceived influence of interested groups are tackled.
The findings suggest that participation in the early and late stages have the same effectiveness. Respondents use different methods for lobby and they do not believe in their same influence. In general, auditors and academic communities’ participation in setting accounting standards were limited. Costs, probability of success and benefits are respectively explaining this limited level of participation.
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
5
v.
20
no.
2013
90
107
https://www.iaaaar.com/article_104511_07711d256f7f61c1914eef61bd79fd4e.pdf
dx.doi.org/10.22034/iaar.2013.104511
An Investigation of the Effects of Audit quality attributes on Cost of equity
Ahmad
Khodami Pour
Associate Professor of Accounting - Shahid Bahonar University of Kerman
author
Vahid
Mohammadrezakhani
MSc in Accounting - Shahid Bahonar University of Kerman
author
Rahmat Allah
Houshmand Zaferanie
MSc in Accounting - Shahid Bahonar University of Kerman
author
text
article
2013
per
The purpose of this paper is to investigation the relationship between Audit quality attributes and Cost of equity. In this study, auditor size and auditor tenure were used as Audit quality attributes. For measuring Cost of equity is used Gordon growth model. For analyzing data and hypothesis testing has been used linear multivariable regression model base on panel data. The results from hypotheses testing show that there is a significant positive relationship between auditor size and Cost of equity. Also there is a negative relationship between auditor tenure and Cost of equity, but this relationship isn’t significant.
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
5
v.
20
no.
2013
108
121
https://www.iaaaar.com/article_104512_330f31557a02482f9625ea06166d25cc.pdf
dx.doi.org/10.22034/iaar.2013.104512
The conceptual framework of compiling vision, evaluation and the reporting of intellectual capital in Bank system
Gholam Hassan
Taghi Nataj
Associate Professor of Imam Hossein University
author
Mohammad Mahdi
Momen Zadeh
Master Student of Accounting – Allameh Tabatabaei University
author
text
article
2013
per
In economy modern science of intellectual capital is most important, in comparison with physical asset. Also, it has been consider as a key stimulus and important source, for earning permanent comparative benefit. Different parts of intellectual capital aver mutual effects; making value .success of an organization is referred into its ability in managing rare sources.
In addition an approach or policy .having opportunity for more success, is just tried, for future, in dynamic and comparative environment .this try shall be a cause that managers have. Necessary skills and suitable decisions and not focus on next changed .on the basis of this necessity ,future studies ,investigate future in a systematic way and being consider as tool ,for cautious engineering and policy –making This study aims to present a systematic method for compiling vision of intellectual capital in bank system ,in accordance with future studies .This method shall analyze a desired image, in this park.
from purpose points of view. It is applicative and considered as qualitative researches .Also, its way is vision one, being performed by meta-analysis approach.
In this article, it has been tried to present a meaningful frame for compiling vision, determining, measuring and rating standards of this capital .on the basis of challenges in recognizing ,measuring and reporting intellective cap ital of banks, in combining all their financial assets and combining all these financial assets and combining all these programs with effective direction of bank system. This frame is a practical guide for managing this kind of capital in bank.
In continue ,a model has been presented , having 3 Levels and 7 critical steps ,for compiling vision, designing effects, defining standards and reporting intellectual ,performance and reports of this approach ,for exact analyzing and related and valuable reporting ,in this part.
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
5
v.
20
no.
2013
122
143
https://www.iaaaar.com/article_104513_e34d1a2dc6b74cc347c1557b1cc100b7.pdf
dx.doi.org/10.22034/iaar.2013.104513
Evaluation of ERP implementation effectiveness in a sample company, using a new 4 parametric model based on financial statements information of Sample Company
Touraj
Moshtari Doust
Faculty member of Parandak Institute of higher education
author
Mohammadrasoul
Baniamerian
Lecturer of Tehran University
author
text
article
2013
per
Evaluation of ERP implementation successfulness is always one of organizational managers' concerns and a variety of studies has been performed in this regard. As a result of complexity of ERP systems and their close connection with businesses, according to the researches point of view, most of the ERP performance evaluation methods are based questionnaires and interviews and the result of such methods, after some statistical analysis, will determine the extent of ERP performance successfulness. In this research, evaluation of ERP successfulness would be performed based on financial statements information and firstly a model has been defined to make a relation between manager's expectations from ERP implementation with financial statements information. Then, ERP performance evaluation has been conducted on one of the leader companies which had performed ERP project several years ago.
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
5
v.
20
no.
2013
144
160
https://www.iaaaar.com/article_104515_9d02ba2fa3f7643811fc5170e2eedbf3.pdf
dx.doi.org/10.22034/iaar.2013.104515