Accounting and various aspects of finance
Amir Moradi; hamideh asnaashari; Mohammad Hossein rohban; Mohammad Arabmazar Yazdi; MohammadHosien SafarZade
Abstract
Design Science Research Methodology (DSRM) is a solution-oriented approach for conducting research that transcends mere understanding of existing situations, aiming to generate innovative and novel artifacts to realize desired outcomes. Despite its widespread use in other technical ...
Read More
Design Science Research Methodology (DSRM) is a solution-oriented approach for conducting research that transcends mere understanding of existing situations, aiming to generate innovative and novel artifacts to realize desired outcomes. Despite its widespread use in other technical and managerial domains, and more than two decades since the first exploration of DSRM in accounting literature, its true potential went largely unrecognized until the past five years, when it gained unprecedented recognition from accounting researchers.In this pioneering research, we analyze trends, identify influential figures, and map the intellectual and conceptual landscape of accounting research related to DSRM. Utilizing co-word analysis, co-authorship techniques, as well as scientific mapping and word cloud visualization, we scrutinize 51 articles from journals indexed in the most recent Australian Business Deans Council (ABDC) list from 2023.Our findings reveal that more than half of the research output is concentrated in the four-year period spanning from 2020 to 2023, signaling a growing interest among accounting researchers in this methodology. The dominant subject areas in design science articles are audit and control, coupled with the integration of emerging technologies and data analytics techniques.
Accounting and various aspects of finance
Erfan Mohammadi; hamideh Esnaashari
Abstract
The risk of stock price crash is one of the topics of interest in capital market research. Since the main mission of capital market regulators is to protect the rights of investors, it has always been important to consider the factors that affect crash risk. The quality of financial reporting and earnings ...
Read More
The risk of stock price crash is one of the topics of interest in capital market research. Since the main mission of capital market regulators is to protect the rights of investors, it has always been important to consider the factors that affect crash risk. The quality of financial reporting and earnings management patterns are the most important tools available to regulators that can help them manage crash risk aversion, which is why this study addressed them. Earning management patterns include earnings management through accruals and real earnings management. The statistical population of this study is the companies listed on the Tehran Stock Exchange and the research sample was selected in terms of some features (including 167 companies) for the period 2012 to 2018. The research method of the present study is descriptive- correlation and the research hypotheses are tested using the generalized least squares method. The results show that the accrued earnings management model is related to stock crash risk and the use of earnings management through accruals increases the risk of stock price falls. While this is not the case with earnings management through real activities, the application of this earnings management model has nothing to do with the negative changes in stock returns. In addition, audit quality weakens the relationship between accrued earnings management pattern and stock crash risk. While the relationship between real earnings management pattern and stock crash risk is not affected by audit quality
yeganeh faghfour maghrebi; seyed hossein sajadi; Hamideh Esnaashari; ali rezaeian
Abstract
Quantitative information by itself provides investors with an incomplete picture of afirm’s economic circumstances. Thus firms also provide qualitative and textualdisclosures in addition to quantitative disclosures which have characteristics such aslanguage sentiment and readability that can have ...
Read More
Quantitative information by itself provides investors with an incomplete picture of afirm’s economic circumstances. Thus firms also provide qualitative and textualdisclosures in addition to quantitative disclosures which have characteristics such aslanguage sentiment and readability that can have impact on investors’ judgment anddecision-making. The goal of this study is to examine whether language sentimentand readability of an earning press release can affect investors’ judgment andwhether this effect is conditional on investors’ information processing style(sophistication). For this purpose a 2 * 2 * 2 between-subject experiment wasconducted with accounting students as participants. ANOVA analysis showed asignificant relationship between investors’ judgment, language sentiment andreadability. Results also indicated that positive language sentiment and lowreadability affect less sophisticated investors who use heuristic informationprocessing style in a positive way and more sophisticated investors who use rationalthinking style in a negative way. Taken together, the results of this study confirmthat there is a need for regulation to ensure protection for unprofessional investorsand also require companies to apply disclosure tone which is in line with firm’soverall performance and increase the readability of qualitative disclosures
Hamideh Esnaashari; Mina Nourmohammadi
Abstract
Tax is taken into consideration as one of the important factors which playsrole in economic prosperity and societies' development through gaining revenue for governments. Iran's economy has been in inflationary recession condition for years but legal authorities don't pay attention to alter ...
Read More
Tax is taken into consideration as one of the important factors which playsrole in economic prosperity and societies' development through gaining revenue for governments. Iran's economy has been in inflationary recession condition for years but legal authorities don't pay attention to alter expense figures appeared in Companies financial statements, Whereas, revenue figures recognized carry inflation effect. Therefore, this situation imposes more tax burden on Companies especially ones Utilizing more various forms of long term assets in their Assets structure. This study investigates the relationship between tax policy and Companies tax burden in inflationary conditions. Inventory and PPE level are used to measure tax Policy effects asindependent variables. The ratio of tax expense to CFO is applied as a measure for tax burden. The data of Companies listed on TSE during 2002 to 2017 in regard to some consideration, are analyzed using GLS method (Unbalanced Panel). Results show that in Inflationary conditions, tax burden is increased when Companies acquire more PPE and inventories in the past years. In addition, lower inventory turnover strengths the inflation effect on inventory which cause higher tax for Companies
Elnaz Tajvidi0F; Hamideh Esnaashari; Ahmad Haj Noruzi
Abstract
AbstractOne of the most considered discussions in recent years is managementdecision about expense. Traditionally, profit analysis models haveassumed expense behavior depends on production and sales volatility.Although researches which are done in the 90s show holding thisassumption is not true. So these ...
Read More
AbstractOne of the most considered discussions in recent years is managementdecision about expense. Traditionally, profit analysis models haveassumed expense behavior depends on production and sales volatility.Although researches which are done in the 90s show holding thisassumption is not true. So these kinds of conclusions cause trying toanswer why such behavior occurs. This Research Examines theRelationship Between prior sales Changes and Asymmetric ExpenseBehavior and Positive or Negative Management attitude effect on it.In order to measure of asymmetric expense behavior, backing researchliterature, current relationship between sg & a changes and saleschanges is utilized; sales changes relating to two last periods arecalculated as a proxy for management attitude too. So 105corporations' financial data listed on Tehran Stock Exchange (TSE)are collected (1050firm-year) during 1383 to 1392. OLS – fixed effectmethod is used to analysis data. the results reveal that expense behavein asymmetric manner; prior sales changes has positive relationshipwith expense asymmetric behavior by reducing uncertainty; andmanagement attitude can moderate the effect of it on AsymmetricExpense Behavior. As a Consequence, Positive Attitude Strengthenthe positive Relationship between Prior sales changes and ExpenseAsymmetric Behavior and Negative Attitude causes more SymmetricExpense Behavior
Hamideh Esnaashari; elnaz tajvidi; ahmad hajnoruzi
Abstract
One of the most discussion is considered in recent years is management decision about expense. In traditional way, profit analysis models have assumed expense behavior depends on production and sales volatility. Although researches which are done in the 90s show holding this assumption is not true. So ...
Read More
One of the most discussion is considered in recent years is management decision about expense. In traditional way, profit analysis models have assumed expense behavior depends on production and sales volatility. Although researches which are done in the 90s show holding this assumption is not true. So these kinds of conclusions cause trying to answer why such behavior is seen. This Research Examines the Relationship Between prior sales Changes and Asymmetric Expense Behavior and Positive or Negative Management attitude effect on it. in order to measure of asymmetric expense behavior, backing research literature, current relationship between sg&a changes and sales changes is utilized; sales changes related to two period ago is calculated as a proxy for management attitude too. So 105 corporations' financial data listed on tehran stock exchange (tse) are collected (1050firm-year) during 1383 to 1392 using certain criteria. OLS – fixed effect method is run to analysis data. the result reveal that expense behave in asymmetric manner; prior sales changes has positive relationship with expense asymmetric behavior by reducing uncertainty; and management attitude can moderate the effect of it on Asymmetric Expense Behavior. As a Consequence, Positive Attitude Strengthen the positive Relationship between Prior sales changes and Expense Asymmetric Behavior and Negative Attitude causes more Symmetric Expense Behavior.
