Jamal Barzegari Khanagha; habib ansari samani; lida razzazzadeh
Abstract
Severe economic fluctuations and adverse consequences for investors. The need for predictive models has made corporate finance necessary. In this regard, This research is intended by examining the relationship between financial ratios and the content of the board's reports open a new way to predict company ...
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Severe economic fluctuations and adverse consequences for investors. The need for predictive models has made corporate finance necessary. In this regard, This research is intended by examining the relationship between financial ratios and the content of the board's reports open a new way to predict company status. For this purpose, were extracted frequency of words and phrases with positive and negative semantic load using the word extraction algorithm, From the text of the board's reports 219 non helpless companies and 81 helpless companies. Results of regression estimation positive and negative words ratio on financial performance indicators, shows in companies with financial health, negative words have a significant relationship with functional criteria. Evidence showed in these companies, managers are not trying to hide their financial crisis. The results for the helpless companies were different In general, there was no meaningful relationship between the words with the performance indicators of these companies. It looks like this group of companies by confusing the, they try to prevent to selling from their shares by stakeholders.
mohammad namazi; Hossein Rajabdoory
Abstract
This study is aimed to investigate the status of auditing ethics in Iran in the light of the published literature in this field. The statistical population includes all related articles published in research and non-research and non-accounting journals of Iran since the beginning of their operation until ...
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This study is aimed to investigate the status of auditing ethics in Iran in the light of the published literature in this field. The statistical population includes all related articles published in research and non-research and non-accounting journals of Iran since the beginning of their operation until the end of summer 2016. At first, related articles were found by the archival approach, and then by "content analysis" and using quadruple structures of "sustainable development model of professional ethics of accounting" (Namazi et al. 2017), the priority of researcher’s topics was identified. Findings showed that in the field of professional ethics of auditing, 40 articles were only published in Iran’s publications until the end of September 2016. In that, 12 articles were published in the scientific research and accounting and financial journals, 15 articles in other accounting journals, and also 13 articles in non-accounting and financial journals. Content analysis of the articles also showed that there are 20 articles regarding individual ethics structure, 13 articles in social ethics structure, and 7 articles in organizational-economic ethics structure. So far, no article has been published in relation to auditing ethics in environmental ethics. The statistical findings of the independent T-test in comparison to the number of ethics articles published in the research journals and other accounting journals, and the comparison of the number of articles of audit ethics published in the research journals of accounting and other financial and accounting journals, did not confirm a significant difference. However, the chi-square test, which was used to examine the difference in the content of the four constituents of professional ethics of auditing, showed a significant difference. Findings of this study also showed revealed that ethics in auditing is not at a high priority by the researchers, and a little attention has been paid to it. Hence, this negligence can be an alarm for professional and academic society; therefore; this weakness should be compensated and managed appropriately in the future.
