نشریه حسابداری و منافع اجتماعی
سال پنجم شماره 4 (پیاپی 19، زمستان 1394)

Diversified growth and complex business environment has increased the financial risk. When firms are faced with a variety of risk, they used to manage this risk by hedging instruments. Hedging instruments increase transparency and control swing of cash flow and net income in the firms. This paper investigates effect of risk management on swing of cash flow and net income with selected 100 firms for 1386 to 1391 with using of regression models in SPSS. Investment with requirement of hedging and risk management for controlling swing of cash flows and net income are no effect in Iran’s capital market but they are effective in future forecast of swing cash flows and controlling on it. Also three variables of stock price, opportunities for investment growth and net profit last year's swing are effective variables in controlling and forecast of net income and cash flow’s swing that emphasize on shareholders’ understanding effect from controlling of risk in firm.

Today, much of the financial information is released through text documents and various groups use the written information to make financial decisions. So far, several studies in the field of analysis and retrieval of accounting documents and texts have been undertaken worldwide which could have an impact on the perception of the users of this information. Given the problems of users in utilizing in financial reports, accessibility and the ability to understand the information and the issues related information retrieval are investigated as the main objectives in this study. Therefore, The present paper examines the present body of literature in two major areas relevant to text analytics and information retrieval in the domain of accounting as follows: 1. the content analysis and readability of accounting narratives, and related text-mining work, and 2. the information retrieval literature stream that addresses the extraction of both text elements as well as quantities imbedded in text from accounting documents. The problem of the lack of a uniform terminology effect of issues about accessibility and ability to understand the information. Finally this study tries to offer a road map for future research in the field of accounting documents and data retrieval that includes 1) the success of standard setters in achieving of their goals, 2) construction of glossary of accounting, 3) identify of new words entered to glossary and 4) standardization of accounting terminology.

Timeliness is mentioned as a component of relevance and one of qualitative characteristics of information in SFAC2. In addition it is also mentioned as a constraint of qualitative characteristics of information in Iran’s Conceptual Framework. This indicates the importance of access to information and financial reports at the appropriate period. Audit report lag is considered as a fault in timely financial reporting that causes reduction in quality of accounting information. This paper reviews the literature on audit report lag and published domestic and foreign study till the current year (1393). It also determines the factors of audit report lag and visualizes manner and amount of their effects. Also it would motivate the researchers to conduct more research in this field. Based on this study, it recommends that a few variables that had been tested in previous studies can be re-examined in the future studies of audit report lag.

The intellectual capital is defined as a set of the company’s strategic sources, and in the current Knowledge-Based Economy is considered as an indispensable part of the Value Creation Process of the company. In this study, initially, the value of the intellectual capital of the listed companies in Tehran stock exchange was computed based on the value added intellectual coefficient for the 9 -yearly period from 1385 to 1393. Then, its relationship with the companies’ performance evaluation criteria including profitability, liquidity, and growth rate criteria, was evaluated via multiple regression models in the current period and future periods. The results of the evaluation suggest that the relationship between intellectual capital and profitability criteria in the current period and future periods was statistically significant. However, for the sample companies, no significant relationship was found between the intellectual capital, cash flow, and growth rate criteria in the current and future periods.

In today competitive environment, organizational improvement is necessary for organization survival. Judgment about sufficiency and manner of improvement should be done by comparing with real world performance or benchmarking. Benchmarking is one of terms that often considered simple but it needs deep study to be understood correctly. Benchmarking is the continuous process of measuring one’s product, services and practices against the best ones as well as using that information to plan for future improvement. The benchmark can be driven from one’s own past or current performance, performance of another organization or the standard. Benchmarking has different usage and different types. A good benchmark should have significant characters and in benchmarking special phases should be passed. Although this process has a lot of benefits for organization but often it has some limitation and problems. If there are no initial ideas and conditions for improvement, benchmarking won’t have long term benefits. In this study, based on descriptive-analytical approach, the theoretical bases, models and benchmarking phases are explained and with analyzing a case, applications of benchmarking in accounting are examined.

Family firms are a special kind of firms that special features have resulted in shaping particular field of research. Because of the importance of family firms and existing significant number of family firms in TSE, recently several research have been doing about family firms based accounting context. The aim of this research is the answer to this question that why the family firm is different from non-family firms with using of presented theories. The result of this research is useful for understanding family firms’ entity and construction a conceptual framework about family firms. In this research initially, we review the definition of family firms and different approaches of family firms ‘definition, then we explain proposed theories about family firms with using resource-based view, social capital theory and agency theory stewardship

Evaluating the performance of companies is one of the most important issues for managers, investors, creditors and other Stakeholders and the results of research, is a base of many internal and external decision making. Thus, the purpose of this study is examination of the relationship between capital structure and performance in the listed companies at Tehran Stock Exchange with an emphasis on agency costs. For this purpose once hypotheses are developed and data from 69 companies in Tehran Stock Exchange for the period between 2005 to 2014 are analyzed. In this study, for calculating capital structure and performance is used from leverage and return on assets respectively. For testing hypothesis of research, regression models is used in both static and dynamic. This regression models in static mode is used panel data with random effects approach, and in dynamic mode is used generalized method of moment (GMM) reviews and tests. The results in both static and dynamic models indicated that there is a U-shaped relationship between capital structure and company performance. Also, the dynamic model results showed that the performance of a prior period has a positive and significant relationship with the company's current performance. In addition, the results in both models showed that there is a U-shaped relationship between company size and company's performance.