Accounting report
ehsan mohebi; jafar babajani; Mohammad Javad Salimi; mohammad taghi taghavi fard
Abstract
Regional Electric companies are organizations that pursue both social and financial goals in order to fulfill the assigned missions, so fulfilling the accountability due to their dual goals is of fundamental importance. In this research, by examining the information needs of the users of the financial ...
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Regional Electric companies are organizations that pursue both social and financial goals in order to fulfill the assigned missions, so fulfilling the accountability due to their dual goals is of fundamental importance. In this research, by examining the information needs of the users of the financial reports, the effective factors in the financial reporting of the sector have been studied. The aim of this research is to present a model for the environmental conditions and characteristics of regional electric companies in Iran. For this purpose, the required data after library study and exploratory search in the theoretical foundations and financial and accounting rules and regulations governing the relations of these persons and using a questionnaire, collected and analyzed using the fuzzy Delphi research method and appropriate statistical tests. The evidence from the analysis of the views of the respondents shows that the influencing factors are in four dimensions, including the compatibility of the model in providing the achievement of the organization's goals, the needs of information users, compatibility with financial and accounting laws and regulations, and finally, budget control and credit status reporting. Experts also agree on the factors proposed by this research to design and explain the financial reporting model of regional power companies in Iran
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 and various aspects of finance
gharibe esmailikia; Mahdis Naseri; Amin Ghanbari
Abstract
In the present world a company’s profile is not substantiated purely in relation to financial issues, rather, a need for the inclusion of environmental and social perspectives arises. According to this, there is a rapidly growing level of awareness of social and environmental activities, and this ...
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In the present world a company’s profile is not substantiated purely in relation to financial issues, rather, a need for the inclusion of environmental and social perspectives arises. According to this, there is a rapidly growing level of awareness of social and environmental activities, and this view has been considered in recent years under the title of sustainability performance. According to the concepts of the contingency theory, the implementation of the sustainability approach can be significantly different depending on the different conditions of the organization. This theory has brought many consequences in management decision-making in an organization, management decisions themselves are affected by their characteristics.The purpose of this research is to investigate the moderating role of managers' behavioral dimensions on the relationship between contingent factors and non-financial sustainability performance. Nine research hypotheses were tested and analyzed using the information of 142 firms admitted to the Tehran Stock Exchange in the period from 2013 to 2022 (including 1420 firm-year observations) and using regression. The results indicated a positive and significant effect of firm size on non-financial sustainability performance and a negative and significant effect of environmental complexity and uncertainty on non-financial sustainability performance. No significant relationship was documented between board independence and non-financial sustainability performance. Management optimism strengthens the relationship between firm size and non-financial sustainability performance, In addition,
Accounting and various aspects of finance
Mohammad Amri-Asrami; Seyed Kazem Ebrahimi; Hossein Amini
Abstract
Compliance with social and environmental responsibilities is one of the requirements of the current competitive era, and the competitiveness pressure of companies in this situation imposes costs on companies that can affect the company's financial performance. In this research, the moderating role of ...
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Compliance with social and environmental responsibilities is one of the requirements of the current competitive era, and the competitiveness pressure of companies in this situation imposes costs on companies that can affect the company's financial performance. In this research, the moderating role of competitive strength in the relation between social and environmental responsibilities with financial performance has been investigated. The statistical sample of this research is the companies listed on the Tehran Stock Exchange between 2016 and 2021. By regular screening method, 108 companies have been selected as samples. After checking the classical assumptions of regression, the panel data model with fixed effects has been used. The results showed that social performance has a positive relation with financial performance. The competition strength has a negative moderating role in the relation between social performance with financial performance. Environmental performance has a positive relation with financial performance, and the competition strength has a negative moderating role in this relation. According to the coefficients of variables, the social dimension of the company is more effective in increasing performance than the environmental dimension.
Accounting and various aspects of finance
Mohammad Reza nikbakht; mohsen Borzouzadeh Zavareh
Abstract
This article aims to evaluate the performance of the staff at the National Treasury following the implementation of an electronic fund request system. This evaluation is conducted using the Balanced Scorecard (BSC) approach.The research methodology employed is descriptive and applied in nature. The study’s ...
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This article aims to evaluate the performance of the staff at the National Treasury following the implementation of an electronic fund request system. This evaluation is conducted using the Balanced Scorecard (BSC) approach.The research methodology employed is descriptive and applied in nature. The study’s statistical population comprises 53 experts, auditors, and managers from the National Treasury, who work at the Ministry of Economy and Assets. This group also includes the implementers and specialists of the electronic fund request system. These individuals were selected via a random sampling method. The validity of the questionnaires was determined using content validity, and the reliability was established with a Cronbach’s alpha coefficient of 0.883. The study’s findings suggest that the performance of the National Treasury staff, post-implementation of the electronic fund request system, is satisfactory when viewed through the lens of the Balanced Scorecard (BSC).The key criteria for evaluating the performance of the National Treasury staff are, in order of importance: empowerment (with the highest average rank of 3.25), culture and value (average rank of 3.20), quality of the training course (average rank of 2.97), satisfaction with professionalism (average rank of 2.84), and satisfaction with the work environment (average rank of 2.75).
Accounting and various aspects of finance
Hassan zalaghi; Maryam Zalaghi
Abstract
A company's effective investments in working capital are valuable; because it increases performance and reduces risk, which in turn reduces the cost of capital. In general, many researches have been conducted regarding working capital as well as adjustment towards the target and the effect of various ...
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A company's effective investments in working capital are valuable; because it increases performance and reduces risk, which in turn reduces the cost of capital. In general, many researches have been conducted regarding working capital as well as adjustment towards the target and the effect of various variables on it, but the effect of the prevailing economic environment, including boom and recession, on the speed of adjustment has never been investigated. Therefore, the main goal of this research is to investigate the effect of economic boom and recession on the speed of adjustment of working capital for companies listed on the Tehran Stock Exchange. For this purpose, the data of 160 companies admitted to the Tehran Stock Exchange during the period of 2013 to 2021 have been used. This research is practical based on purpose. The type of research method is also based on the use of secondary and cross-sectional data. The research method of this research is quantitative and correlational. In order to analyze the data and test the research hypotheses, Using dynamic panel method with generalized system approach Moments Estimator (GMM). The research results showed that managers adjust the company's working capital ratio towards the target working capital. Other research findings showed that the rate of adjustment of working capital of companies during the boom period is greater than the recession of the financial sector of the economy as well as the real sector of the economy.
Accounting and various aspects of finance
Hanie Hekmat; vahid Heydarzadeh khalife khandi; Razieh Ghorbani
Abstract
The purpose of this research is to investigate the moderating role of conservatism on the relationship between audit quality and earnings management. The current research is analytical and correlational. Also, this research is considered a quantitative research based on the nature and characteristics ...
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The purpose of this research is to investigate the moderating role of conservatism on the relationship between audit quality and earnings management. The current research is analytical and correlational. Also, this research is considered a quantitative research based on the nature and characteristics of the data used to analyze the hypotheses. In order to collect data, first the library method and then the statistics provided by the Tehran Stock Exchange Organization were used. The findings obtained from the regression model on a sample of 110 companies admitted to the Tehran Stock Exchange in the 8-year period from 2015 to 2022 show that audit quality has an inverse and significant relationship with profit management. On the other hand, it was found that conservatism has an effect on the relationship between audit quality and profit management. It is concluded that conservatism leads to the reduction of profit management by identifying losses on time and delaying the recognition of profits. Since the audit quality has reduced the information asymmetry, this will reduce profit manipulation through profit management. In this connection, conservatism plays an important role in limiting managers' opportunistic reporting. Also, conservatism reduces the company's incentives for profit management, which reduces biases caused by opportunism in accounting. Therefore, it is expected that conservatism plays a moderating role on the relationship between audit quality and earnings management, the findings of the research also confirm these expectations.
Financial Accounting
Mahmood Madhoosh; mehdi safari gerayli; Javad Ramezani; Javad Babaee Khalili; Mehdi Khalilpour
Abstract
, an attempt was made to present the theoretical framework of the investigated phenomenon through the interview tool and the ground theory process, during three stages of open, central and selective coding. In this study, 14 people of accounting knowledge experts participated to conduct interviews and ...
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, an attempt was made to present the theoretical framework of the investigated phenomenon through the interview tool and the ground theory process, during three stages of open, central and selective coding. In this study, 14 people of accounting knowledge experts participated to conduct interviews and 25 people of managers of brokerage companies and experts of vice-chancellors of different sectors of the capital market participated in filling the matrix checklists. The results of this study in the qualitative part of a total of 321 open codes indicate the determination of 32 themes; It has 6 components and 3 main categories. Also, the results of the quantitative section showed that the most important field for the emerging development of human rights accounting in the context of capital market companies is the development of effective governance functions in order to stimulate equal approaches between the operational and financial units of the company and the stakeholders. The obtained results indicate that the role of corporate governance as an effective field in the development of human rights accounting, aspects of the diversity of the selection of board members as a symbol of different groups of shareholders in terms of ritual; It includes race and gender, which can be effective in increasing the level of effectiveness of supervisory functions on managers and the company's financial unit.
Accounting and various aspects of finance
Saman Mohammadi; Hanieh Jaberi
Abstract
The rapid development of the business world has created numerous job opportunities for the workforce. People usually choose a job they are interested in and have the necessary ability to perform. Accounting graduates are one of the people who can enter the job market, and in the same way, accounting ...
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The rapid development of the business world has created numerous job opportunities for the workforce. People usually choose a job they are interested in and have the necessary ability to perform. Accounting graduates are one of the people who can enter the job market, and in the same way, accounting is an important profession in the business world. A person with an accounting background can pursue various careers, including government accounting, management accounting, financial accounting and accounting education. The current research investigates the effect of financial rewards, labor market considerations, personality, social values, and professional training on choosing a job as a government accountant. The data of this research was collected through a questionnaire that was distributed among 384 students of different levels of accounting, also partial least squares method was used to analyze the data. The results showed that financial rewards, labor market considerations, personality, social values, and professional training have a positive and significant effect on choosing a job as a government accountant.
stock exchange
zahra heidary sureshjani; darioush foroughi; Alireza Rohravi Dastjardi
Abstract
Investors' beliefs and expectations form the foundation for their decision-making and behavior. Assets are crucial for companies' current and future decisions, significantly influencing investors' perceptions. Accounting for assets reduces uncertainty about a stock's intrinsic value and shapes expectations ...
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Investors' beliefs and expectations form the foundation for their decision-making and behavior. Assets are crucial for companies' current and future decisions, significantly influencing investors' perceptions. Accounting for assets reduces uncertainty about a stock's intrinsic value and shapes expectations regarding the company. Additionally, accounting assets informativeness is a key factor in distinguishing earnings. Hence, the earnings quality may not affect the relationship between assets informativeness and investors' beliefs. This study investigates the relationship between accounting assets informativeness and investors' beliefs, with a focus on the impact of accounting earnings quality. A sample of 249 companies listed on the Tehran Stock Exchange between 2013 and 2023 was selected for analysis. The research model was estimated using panel data, controlling for year and industry effects, through the ordinary least squares method with robust standard errors (clustering errors at the company level). To measure assets informativeness, a ten-year rolling regression of a company's net operating assets against its earnings was employed. The results indicate that increased assets informativeness positively influences investors' beliefs both at the aggregate and discretionary levels. However, assets informativeness related to inherent factors does not impact investors' beliefs. Furthermore, low earnings quality does not weaken the relationship between assets informativeness at the aggregate level and discretionary factors with investors' beliefs. These findings can assist financial statement users, particularly investors and shareholders, in considering the awareness of accounting assets when estimating a share's intrinsic value for investment decisions.
Financial audit
Mehdi skandari; seyedyousef ahadiserkani; Seyede Atefe Hosseine
Abstract
The purpose of this research is presenting a pathological framework of teamwork in auditing by matrix ranking process. This study is considered to be a mixed and exploratory methodology, because due to the lack of identification of vulnerable areas of teamism in the auditing profession, it was possible ...
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The purpose of this research is presenting a pathological framework of teamwork in auditing by matrix ranking process. This study is considered to be a mixed and exploratory methodology, because due to the lack of identification of vulnerable areas of teamism in the auditing profession, it was possible to perform the foundational data theory analysis in this study to determine the dimensions of the model through fuzzy Delphi analysis. So, there is content similarity between the components as the central field of damage of teamism in the context of auditing profession with the identified categories or not. Then, using interpretive ranking process, an attempt was made to prioritize the identified axes. The results of the present study in the qualitative part and presentation of the model, during 12 interviews, indicate the existence of 3 categories, 8 components and 42 conceptual themes. In the second phase of the research, it was also determined that the disorder of individual perception is the most important complication that the audit teams face in the process of sharing information and focusing on collaborative methods, and this issue can seriously challenge the functions of the audit teams. The obtained result indicates that the auditors as members of the audit team can have effective functions in improving audit quality when each of the auditors can individually play an effective role in participation due to the level of perceptual knowledge arising from behavioral and psychological characteristics. and share information.
Seyed Ali Hosseini; shima ahmadi; hossein Seilsepoor
Abstract
Given the significance of sustainability reporting, there has been an increase in studies in this field in recent years. However, due to shortcomings in initial studies it is not feasible to make decisions based on these findings, and more comprehensive studies are required. Considering the significant ...
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Given the significance of sustainability reporting, there has been an increase in studies in this field in recent years. However, due to shortcomings in initial studies it is not feasible to make decisions based on these findings, and more comprehensive studies are required. Considering the significant impact of corporate governance mechanisms on sustainability reporting from the bibliometric views,, the present research provides a comprehensive examination of the impact of corporate governance structures on sustainability reporting based on the previous studies results and by applying the systematic review methodology and bibliometric analysis. The research sample includes 47 international articles and 32 domestic articles published from 2013 to September 2023. In this paper, the PRISMA checklist was used to develop the review protocol. Ownership structure, board of directors, management characteristics, corporate governance performance, and the quality of internal controls are influential factors in sustainability reporting. The research literature has reached a consensus regarding the impact of factors such as the size and independence of the board, specialized sustainability committees, and managerial compensation, while it has encountered contradictory findings regarding other factors. The analysis of contradictory findings regarding certain factors can be explained in light of managerial motivations, organizational maturity levels, organizational structure, and institutional factors such as industry type, country of operation, and laws and regulations. Consequently, the use of uniform standards for different companies in various institutional contexts will not be effective
Accounting tools
Seyed Alireza Hossieni,; Hasan Valiyan; Mohammadreza Abdoli; Maryam Shahri
Abstract
The purpose of this research is the startup accounting development fields framework and appraisal in the context of capital market companies. This study is exploratory in terms of the type of objective and it is considered mixed in terms of the type of data collection. Because in the qualitative part, ...
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The purpose of this research is the startup accounting development fields framework and appraisal in the context of capital market companies. This study is exploratory in terms of the type of objective and it is considered mixed in terms of the type of data collection. Because in the qualitative part, through the analysis of the foundation's data theory and interviews with experts, the areas of accounting development through startups were identified. Then, in order to measure the reliability of the identified dimensions, the fuzzy Delphi process was used to examine the confirmed axes from the phase of the fuzzy Delphi analysis based on pairwise comparison in the quantitative section through the Micmac matrix. The participants of this study in the qualitative part were accounting experts and in the quantitative part financial managers and accounting heads of capital market companies. The results of this study in the qualitative part during 13 interviews, 4 categories; He identified 8 components and 41 themes of the concept and developed it in the form of a multidimensional theoretical framework. In the quantitative section, it was also determined that the effectiveness of the "G_1" educational field strengthening dimension is higher than the other examined dimensions, and this dimension is selected as the most central factor in the development of startup accounting in the context of capital market companies.
