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
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.
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.
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.
Accounting and various aspects of finance
Esmaeil Khoshbakht; amirhossein taebi naghandari
Abstract
The increase in the amount of reporting frauds leads to the bankruptcy of large companies, financial crises, and scandals at the macro level. According to this discussion, the inaccuracy of accountants is in the focus of institutions and financial markets. Therefore, according to the agency theory that ...
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The increase in the amount of reporting frauds leads to the bankruptcy of large companies, financial crises, and scandals at the macro level. According to this discussion, the inaccuracy of accountants is in the focus of institutions and financial markets. Therefore, according to the agency theory that examines the relationship between the owner and manager, identifying the possibility of fraud in financial statements and the ways and methods to reduce it, has always been the focus of the attention of investors, legislators, managers and auditors. Accordingly, the present sudy aims to investigate the effect of religious beliefs on the inaccuracy of accountants in preparing financial statements, considering the mediating role of professional ethics in Iran. For this purpose, 400 questionnaires were designed and distributed among the official experts of accounting and auditing, and 312 of them were finally used and analyzed. Investigate the effect of variables, structural equation modeling approach and to analyze, Amos software was used. The findings showed that religious beliefs have a negative and significant effect on the dishonesty of accountants and a positive and significant effect on their professional ethics. Also, the professional ethics of accountants, like religious beliefs, is a factor that reduces the inaccuracy of accountants in preparing financial statements and has a negative and significant effect on it. Finally, as a mediating variable, professional ethics explains the relationship between religious beliefs and accountants' dishonesty; the mediating variable of professional ethics is a partial mediator.
Accounting tools
Mohammad Nazaripour
Abstract
As a technology, digital accounting systems play an important role in managing financial transactions, recording data and facilitating decision-making processes. In this regard, the aim of the current research is to identify and analyze the factors affecting the intention of companies to use digital ...
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As a technology, digital accounting systems play an important role in managing financial transactions, recording data and facilitating decision-making processes. In this regard, the aim of the current research is to identify and analyze the factors affecting the intention of companies to use digital accounting systems. This study is practical in nature and descriptive-survey in terms of data collection method. The required data were collected through the distribution of questionnaires among 275 accountants. The research data were analyzed using structural equation modeling. In this research, three information systems success model (ISSM), the technology acceptance model (TAM), the expectation-confirmation model (ECM), and a combined model were used to test 11 research hypotheses. The research findings showed that system quality, information quality, perceived usefulness, perceived ease of use, confirmation and satisfaction have a significant positive effect on companies' intention to continue using digital accounting systems. In general, the research findings showed that the proper understanding of the factors affecting the digital accounting systems’ continuance intention have a key role in their acceptance and long-term use.
Accounting tools
Hamid Khodayari; Malektaj Maleki Oskuie; Azar moslemi; hasan hemmati
Abstract
The purpose of this research is drawing perspectives of strategic management accounting in the sustainability of companies in terms of using financial technologies (FinTech). In terms of research method and based on the purpose and type of result, this study is classified as exploratory and developmental ...
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The purpose of this research is drawing perspectives of strategic management accounting in the sustainability of companies in terms of using financial technologies (FinTech). In terms of research method and based on the purpose and type of result, this study is classified as exploratory and developmental research. First, through thematic analysis, the accounting functions of strategic management for the sustainability of companies in terms of financial technologies were identified, and by conducting Delphi analysis, the reliability level of the identified themes was examined. Finally, through scenario analysis, the research sought to base strategic management accounting perspectives in terms of sustainability in financial technologies (FinTech). In this study, accounting and financial management experts, who had a higher level of awareness of the phenomenon under investigation, participated through interview tools and matrix checklists. The results of the study in the first phase of the research conducted during 13 interviews indicate the identification of 3 overarching themes, 6 organizing themes and 26 basic themes. On the other hand, the results of the second phase of the research, by confirming the two bases of the service cycle costing technique in fintech sustainability and the benchmarking technique in fintech sustainability as the determining axes of possible scenarios, showed that 4 matrices can provide prospects for evaluating the functions of strategic management accounting in the sustainability of companies. Determine the use of financial technologies in the future.
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