Financial Accounting
Azam Valizadeh Larijani; Farzaneh Yousefi Asl; Fatemeh Shirzadi; Niloofar Zamani
Abstract
One of the reports that companies are required to publish at the discretion of the Securities and Exchange Organization is the management interpretive report. Therefore, in this research, the relation between the presentation of management interpretative reports by companies and earnings management has ...
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One of the reports that companies are required to publish at the discretion of the Securities and Exchange Organization is the management interpretive report. Therefore, in this research, the relation between the presentation of management interpretative reports by companies and earnings management has been investigated. Also, considering the importance of the role of women in improving the financial reporting of companies, the effect of the presence of women in the board of directors on the aforementioned relation has been investigated. The statistical population of this research is the companies listed in the Tehran Stock Exchange and the Iranian Fara burse during the years 2011 to 2022. The hypotheses of this research have been tested using linear regression. The results of the research showed that the provision of interpretative management reports by companies has reduced earnings management. Also, the decrease in earnings management is more among companies that have used the presence of women among their board members.
Accounting report
Ali Rahmani; Azam Valizadeh Larijani; Elham Rabihavi
Abstract
The need for a set of qualified accounting standards has led to the development of international financial reporting standards. like many other countries globally, Iran has adopted these standards and required their application in a group of capital market companies. The main purpose of this study is ...
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The need for a set of qualified accounting standards has led to the development of international financial reporting standards. like many other countries globally, Iran has adopted these standards and required their application in a group of capital market companies. The main purpose of this study is to examine the challenges and benefits of implementing International Financial Reporting Standards from the perspective of the executives who are required to use the standards. The statistical population of this study, consisting of managers of banks, insurance companies and, stock exchange companies, are required to comply with IFRS according to the enactment of the Stock Exchange and Securities Organization, which includes a total of 77 companies. The collection tool of this research is a questionnaire that was distributed from September to October 2016. The answers to 59 questionnaires were received from 77 distributed questionnaires. For banks, the biggest challenge was the cost of training at the level of companies and users of financial information, for insurers it was the difference between tax laws and international financial reporting standards, and for other companies, the lack of accountants and auditors that have the technical skills of implementing international financial reporting standards.
