فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 25 (بهار 1397)

Various measurement tools are used in evaluating the performance of Strategic Business Unit managers. Performance measurement is essential when responsibility can be effectively delegated to Strategic Business Unit managers including managers of profit centers. The Value-Stream Income Statement and contribution income statement are considered as important tools for performance Measurement of profit centers. Therefore, this study examines the differences and similarities of these two types of reports used to evaluate management performance. The findings of the study showed that these two types of report despite structural differences have similarities for comparison of short and long term performance. The findings indicated that in the Value-Stream Income Statement, Value stream profit before inventory change reflects short-term performance of the manager and Operating income shows long-term performance of the manager but in the contribution income statement, controllable margin and Contribution by Profit Center are preferred respectively to evaluate the short term and long-term performance of the managers.

In this study, comparison and analysis of financial ratios in companies with inter- and intra-balance sheet financing have been studied in the Tehran Stock Exchange. Considering that off-balance sheet financing transactions are variety of financial transactions that complete representation of financial activities and events occurring are not shown in accounts, these transactions will cause changes in the structure of capital by not registering debts and major obligations in the financial statements (balance sheet). The method used in this research is descriptive-comparative method and The statistical sample consisted of 100 companies of Tehran Stock Exchange which were active during the years 1389-1393 and have used inter and intra balance sheet financing. First, companies related to off-balance sheet financing between 1389 -1393 are detected by using independent auditor's reports and related data were extracted and by using statistical methods have been attempt to test the hypotheses. The statistical results obtained indicate that there is strong correlation between financial ratios and debt, before and after considering off-balance sheet financing companies. There is no significant difference in Quick Ratio between companies without and with off-balance sheet financing. The results indicate that there is no significant difference in liquidity Ratio between without and with off-balance sheet financing companies. It was also found that off-balance sheet financing has a direct effect on the Debt ratio over specific value.

The aim of the present study is to investigate the effect of capital structure on the cost of capital, net cash flow and market value in accepted banks in Tehran stock exchange, at 2010-2014 timeframe.. In order to test the study hypothesis used of ordinary linear regression model (OLS) and method for review of data is panels (combination). The first hypothesis in this research is: the capital structure of bank has a significant effect on the cost of capital of the Bank. The second hypothesis in this research is: the capital structure of bank has a significant effect on the Bank's net cash flows. The third hypothesis in this research is: the capital structure of bank has a significant effect on the Bank's market value. The empirical findings related to research hypothesis tests indicate that, the Bank's capital structure has an direct effect on the cost of capital and has a inverse effect on the market value and net cash flows.

The present study aims at elaborating the role of internal controls in financial reporting chain and presenting a modern pattern regarding internal controlling of financial reporting environment. Internal controllers are so important in implementing controlling and protective strategies issued toward the prevention of occurrence of any kind of intentional and/or unintentional error and their timely identification in financial reporting process. This study considers financial reporting process a 3-stage activity studying the influence of internal controllers in each components of this process.

all thoughtfulnesses and feelings come out from islamic concepts.Therefore this study aims is introducing a framework of Islamic concept of earning management which by using these concepts,the managers can reduce their immoral motivates in earning management. the methodology of this research is based on library study and conceptual and theoretical framework. This research investigated five Islamic principle(Nature, Ethics, Intent, Ijtihad and Maslahat) to find a solution for earnings management problem that are made by managers. The results of this study show that if the manager's intentions(intent) are reformed by to instruct appropriate/suitable behavior, consequently can be expected managers operate the most level of their efforts for ensuring benefits. This approach can be a good strategy for reducing earnings management in companies. In the other words, this research provide a framework of Islamic concepts and the issue of earnings management that it can improve the manager's intention toward the better attitudes and conditions.

All individuals face moral challenges during their life; Managers, accountants, and auditors are not excluded from such challenges. In their profession, they encounter several tempting occasions for an unethical practice. Inspired by “Manchinniel” tree which grows in Caribbean islands, this research applies an inductive approach in the process of theorization to present a pattern which predicts five major consequences of unethical practice in accounting; a comparative approach is also adopted to introduce five theories as the main cause of this phenomenon.
The case of immorality can be compared to the arteries of wastewaters constantly entering a lake; the water is vital for the fish in the lake, which can be a metaphor of people of a city. The unpleasant accumulation of wastewater inside the lake results in the mass fish death; therefore, finding out the root of ethical problems is the first and foremost act for eliminating the effects of these problems; as it is commonly quoted, “water should be cleansed in the fountainhead”.

Answering the question of whether the accounting profession in Iran is prepared to accept International Financial Reporting Standards? It should be said that the success of IFRS in the field of balancing financial accounting still requires further approval. In order to use IFRS, an appropriate set of qualified and qualified accountants and auditors is required. But in Iran there are relatively few managers whose members have received their degree with extensive studies of the best universities. The bookkeeping profession has expressed concern about the ability of Iranian accountants to IFRS over the general level. Iranian universities do not provide IFRS-related training courses and IFRS training is very different among these educational institutions. As a result, the recruitment of skilled workers can be difficult for companies, because we face a shortage of IFRS specialists. In order to overcome this problem, the technical dimensions, as well as the reasoning and accounting models behind IFRS, should be fully integrated into the curriculum of the universities of Iran. Regarding whether accounting standards developed from advanced industrial countries are appropriate if the indigenous concerns are not considered appropriate for developing countries such as Iran. There are contradictory findings in previous studies on the impact of IFRS acceptance on the accounting profession. Regarding acceptance of IFRS in Iran, it can be said that, despite the permission of companies since the beginning of 1392 to provide financial statements in accordance with international standards, there has been little encouragement from the companies for this issue. It seems that in the context of reporting to IFRS, there should be several meetings with the presence of the Securities and Exchange Organization, the Audit Organization, the Iranian Society of Accountants, and the companies of the IRS, with the presentation of the plan and strategy clearly and accurately identifies the transition period, this action has been scored.