Zahra Dianati Deylami; Amir Hossein Hossein Pour; Hossein Ahmadi
Abstract
One important aspect of accounting research in different countries is acquiring knowledge about situation of accounting systems and finding weaknesses and gaps, providing solutions to resolve existing deficiencies, and upgrading to higher levels. According to the four steps of the evolution steps of ...
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One important aspect of accounting research in different countries is acquiring knowledge about situation of accounting systems and finding weaknesses and gaps, providing solutions to resolve existing deficiencies, and upgrading to higher levels. According to the four steps of the evolution steps of management accounting, the higher the steps, tools of cost management becomes more advanced and reasonably the effect on operating profit more, in this study, examine effect of tools and techniques of management accounting in evolution step of management accounting form on operating profit. Statistical population of the study is financial management companies by the end of 1392 (In Solar Calendar) In Tehran Stock Exchange is accepted. Data is collected by questionnaire. The results show that if evolution step of management accounting firms goes up, operating profit will goes up too, in the meanwhile, there is a exception, that is companies are in the step two have higher operating profit than companies which are in the steps third and fourth of evolution of management accounting.
Zahra Dianati Deilami; Amir Hossein Hossein Pour; Hossein Ahmadi
Abstract
One important aspect of accounting research in different countries is acquiring knowledge about situation of accounting systems and finding weaknesses and gaps, providing solutions to resolve existing deficiencies, and upgrading to higher levels. According To The Four Steps Of The Evolution Steps Of ...
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One important aspect of accounting research in different countries is acquiring knowledge about situation of accounting systems and finding weaknesses and gaps, providing solutions to resolve existing deficiencies, and upgrading to higher levels. According To The Four Steps Of The Evolution Steps Of Management Accounting, The Higher The Steps, Tools Of Cost Management Becomes More Advanced And Reasonably The Effect On Operating Profit More, In This study, examine Effect of tools and techniques of Management Accounting in evolution step of management accounting form on operating Profit. Statistical Population of the Study Is Financial Management Companies by the End of 1392 (In Solar Calendar) In Tehran Stock Exchange Is Accepted. Data Is Collected By Questionnaire. The results show that if evolution step of management accounting firms goes up, operating profit will goes up too, in the meanwhile, there is a exception, that is Companies are in the step two have higher operating profit than companies which are in the steps third and fourth of evolution of management accounting.
SH Hasanpour; R Janjani
Volume 9, Issue 35 , October 2012, , Pages 137-157
Abstract
The present study investigates the prediction earning models and compares the models based on absolute forecast errors. For analyzing the data 232 listed firms Tehran stock exchange (TSE) are used during 1380-1387. Comparing the models is done at the level of the all selected firms and at the level of ...
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The present study investigates the prediction earning models and compares the models based on absolute forecast errors. For analyzing the data 232 listed firms Tehran stock exchange (TSE) are used during 1380-1387. Comparing the models is done at the level of the all selected firms and at the level of the industries. Using panel data analyses, the results show that disaggregation earning has more ability to predict future earnings than aggregation earning. The results also show that there is a significant relationship between operating cash flows components - cash receipts from customers, cash paid to suppliers and cash paid for operating expenses -and future earnings. It means that these items have ability for predicting future earnings. Also the results indicate that there is a significant relationship between accruals components -accounts receivables, prepayments, inventory, depreciation and amortization, accounts payable advanced receipts, other accounts receivables, other accounts payable and other accruals and future earnings. As a result, these items have ability for predicting future earnings.
alireza mehrazin
H.R Baradaran Shoraka; S.M Seyed Motahari
Volume 5, Issue 20 , January 2008, , Pages 1-35
Abstract
In this article we have tried to consider the relation between four important macro-economic variables including: GDP (excluding petroleum), petroleum revenue, investment in the section of structuring and inflation with three majors accounting variables including: net operational profit margin ratio, ...
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In this article we have tried to consider the relation between four important macro-economic variables including: GDP (excluding petroleum), petroleum revenue, investment in the section of structuring and inflation with three majors accounting variables including: net operational profit margin ratio, rate of return on asset and return on owner's equity since 1376 up to 1385 in Tehran Stock Exchange Market.
Due to high correlation among three economic variables (GDP, petroleum revenue and investment in structuring) for testing the hypotheses, factor analysis has been applied and used.
Iraj Noravesh; Mehdi Heidari
Volume 2, Issue 8 , January 2005, , Pages 121-151
Abstract
In order to examine information content of three performance measures of CVA, OP, OCF, we pose two questions as follows:
1. Does Cash Value Added (CVA) explain annual stock return variations better than Operating Profit (OP) and Operating Cash Flow (OCF)?
2. Does Cash Value Added (CVA) have information ...
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In order to examine information content of three performance measures of CVA, OP, OCF, we pose two questions as follows:
1. Does Cash Value Added (CVA) explain annual stock return variations better than Operating Profit (OP) and Operating Cash Flow (OCF)?
2. Does Cash Value Added (CVA) have information content more incrementally than Operating Profit (OP) and Operating Cash Flow (OCF)?
The time period and number of samples respectively is 1378-1382, 110 company in four industry: Nutrition, Chemical, Automobile and nonmetal minerals. Current research hypothesis tested as follows: the hypothesis tested through regressed pooled time series, cross-sectionally for each industry and the selected firms’ totals, that is, computing correlation coefficient and determinant coefficient.
Current research results show:
By the except ion of Chemical and Automobile industries, the existence of significant relation between cash value added and annual stock return in other industries and in level of the selected firms totals verified.
By the exception of Chemical industry, the relative information content
of cash value added (CVA) in other industries, and in level of the selected firms totals much than operating profit(OP) and operating cash flow(OCF) i.
By the exception of Chemical industry, the information content of cash value added (CVA) in other industries, and in level of the selected firms totals relative to operating profit (OP) and operating cash flow(OCF) was incremental.
