نشریه حسابداری و منافع اجتماعی
سال هفتم شماره 2 (پیاپی 25، تابستان 1396)

Basic Stdlalhay economics is based on the belief that product market competition has a great mechanism for optimal allocation of resources, and a disciplinary effect on the behavior and their inadequacies of managers.The aim of this study is to investigate the effect of intellectual capital on product market competition of listed companies of Tehran Stock Exchange. The most common criteria of intellectual capital included: employed capital, human capital and structural capital. In this study the information of 121 stock companies during the period of 1383- 1393, based on the combined data was analysis. Results of this study showed that there is a significant negation relationship between employed capital and product market competition. Also, results of this research indicated a significant negation effect of human capital and structure capital on product market competition.the relationship can introduce in voluntarily report information of intellectual capital to users of financial statements Which makes them do not take the ideal choice in the evaluation quality of companies and reduce product market competition

Considering the increasing global competition and complex global environment,in order to use benefits of synergy, firm diversify their business. During the 1950s and 1960s many corporations hoping to achieve benefits of diversification attempts to diversify their business. Theories that developed by the late 1970s ,generally considered diversification as a beneficial strategy, while some studies after this period, referring to the costs of this action, mainly considered diversification as an activity which led to the depreciation of firm value. This view doesn’t last for a long time and subsequent studies showed that corporate diversification alone does not drive the discount or premium, rather the effect on value differs from firm to firm and is heterogeneous across certain industry settings, economic conditions and governance structures. So absolute attitude to this strategy does not seem correct .In general the effectiveness of this strategy depends on whether the benefits of diversification exceeds the costs of the action or not .In this study it will be tried to review previous studies about corporate diversification and firm’s incentives of diversification and further more the impact of this action on firm value will be examined.

Abstract: In this paper, will be studied the role and importance of qualitative research. To emphasize on Philosophy fundamental of qualitative research, in this investigation, is discussed the theoretical pronouncements and methodological literature and some illustrative field studies in area of management accounting. The paper with broad panorama on field research and presenting of different views (the textbook, the economics and the consultancy), indicates how qualitative research is caused to development and improvement of management accounting. In addition to the four qualitative research paradigm include the positivism, realism, critical and constructivism and qualitative research types include descriptive, illustrative, experimental, exploratory and explanatory and examples of relevant studies in the field of management accounting is mentioned. Doing qualitative research in management accounting by studying in different places, as field and iteration between theory and data is made, then extracted and interpreted the results. The paper also specifies some of the problems and pitfalls in qualitative studies.

In this article, we review the role of the press in the financial markets. It is important to identify the press coverage and their motivations role because it could have a significant impact on the decision making process. The press can reduce costs by increasing the transparency of information for traders. Also they will lead to better information by the impact on the stock prices. The Press and the Media can affect the capital markets through two separate ways. First, they could provide many information by disseminating role better than any other sources. Second, they could generate new information via creation of new content.The Press and the Media can affect the capital markets through two separate ways. First, they could provide many information by disseminating role better than any other sources. Second, they could generate new information via creation of new content.Second, they could generate new information via creation of new content.

This study aimed to investigate the essential and minor factors that affect the promotion and education of international financial reporting standards. Fundamental and major issues that affect training are pointed out by essential factors and minor issues are pointed out by minor factors. The following study is a type of applied survey research. The subject evaluated via questionnaire and sampling of 111 people of accounting instructors in 2016 from across the country. One-sample T and Chi-square tests were used to analyze the results in the form of three main hypotheses and for analyzing the priority of findings, Friedman test in SPSS software version 22 was used. Findings showed that on respondent's views both essential factors and minor factors are placed in above the average level of importance and there is a statistically significant difference between the priorities of respondents. Based on determined priority also component of “understanding the accounting principles” of essential factors and component of “familiarity with the structure of financial statements” of minor factors have the highest importance and they should be given special attention in order to expand International Financial Reporting Standards training.

Control is the main task of managerial board, according to agency theory. Presence of non-executive director boards in firm's executive boards is very important in better internal organizing, improvement of decision making processes and consequently firm's performance.
The purpose of this study is to investigate the moderating role of non-executive director board presence on the relationship between investment opportunities and financial performance of the firms in Tehran Stock Exchange (TSE). In this research, data of 85 firms of Tehran Stock Exchange during years of 2010 - 2016 are gathered through panel data. The results show that board independence has a moderating role on the relationship between investment opportunities and financial performance of these firms. Results in the last part of paper, reveal that non-executive director board monitoring reduces information asymmetry and agency costs that leads to stronger effect of investment opportunities on financial performance of the firms in our study.

Securities that traded on the stock exchanges of the world is very diverse, And continually new trading instruments create that they are used to cover risk, financing, and earn higher returns…. But the securities has not so much diverse in Iran, as far as the year 1394, stock repurchases were forbidden by companies listed in Tehran Exchange. But according to the law on Elimination of barriers to competitive production and improve the country's financial system (adopted on 01.02.1394) was elevated ban on stock repurchases in companies listed in Tehran Exchange. In this paper, we try to describe the introduction of stock repurchase, rules and provisions in different countries and in Iran comparatively. Comparison the definition of stock repurchase, Certification pillar redeem and sell it, and features and limitations of treasury stock and disclosure requirements in various countries, including Iran are among the key words that emphasized in this comparative study.

Over the years, the issue of predicting the going concern of economic entities in the future as an important element in the making decision to invest has attracted the attention of many researchers. In Iran also there has been a lot of research in the field of bankruptcy prediction. However, the majority of them have provided a general model for all industries as one unit.
The main objective of this study is to create a new chapter in this area by developing bankruptczy prediction model based on industries characteristics. Therefore, in this research it is tried to provide proper bankruptcy prediction model, specific for each industry, for three industries such as Food & Beverage, except for sugar products, chemical products, and automobile and parts manufacturing, using discriminant analysis techniques.
To determine non-bankruptcy or bankruptcy of the company is used from the criteria of Article 141 in Commercial Code. This research was performed from 2001 to 2013. The results show that the designed model has a prediction accuracy of 90.5, 97.2 and 90.9 percent for industrial Food & Beverage, except for sugar products, chemical products, and automobile and parts manufacturing respectively. These figures reflect high accuracy on these three models.