مجله حسابداری مدیریت
پیاپی 12 (بهار 1391)

The purpose of this study is to investigate whether companies listed on Tehran Stock Exchange (TSE) conduct earnings management and to examine the effect of specific factors on it and present a model based on the effective factors. We tested our hypothesis using a sample of 648 Firm-year observations across nine Iranian industries from 2001 to 2008. Kasznik Model was used to calculate the Earnings Management Index. Our results provide evidence that debt ratio, firm size, changing of CEO, return on assets (ROA), and last year earnings management index positively affect earnings management. However, variables such as tax, ownership structure, type of auditor, changing of auditor and industry do not affect earnings management.

These traditional costing systems are often unable to determine accurately the actual costs of production/services and consequently cause managers were making decisions based on inaccurate data especially where there are multiple products/services. Costing is outstanding for the service organizations such as hospitals. Therefore, having an efficient system to control costs at the same time maintain quality is one of the main concerns of today's hospitals.. This research seeks to measure efficiency of the current costing systems of Kurdistan Province hospitals and then to study the possibility of utilizing the modern costing systems (such as ABC) in these hospitals. The statistical society of this research is Kurdistan Province hospitals which were done in 2011. The needed data was gathered through the exploratory studies and questionnaire distributed among hospital personnel. The gathered data was analyzed using SPSS software and then the research hypotheses were tested by chi squared test or χ2 test. According to the research findings, the costing systems of the hospitals studied had relative efficiency concerning direct materials and labor but was inefficiency concerning overhead costs. it is recommended that Kurdistan Province hospitals to prepare the necessary facilities in order to utilize the modern costing systems (such as ABC and target costing).

This study aims at investigating the feasibility of the application of “Balanced Scorecard”, in performance measurement of Petroleum. Balanced Scorecard is one of the management accounting techniques. This technique organized in four distinct prospective: financial, customer, internal processes and learning and growth.This technique changes the organization vision and strategy to goals and criteria which are organized in four prospective: financial, customer, internal processes and learning and growth. Four prospective related to balanced scorecard were analyzed based on one main hypothesis and four subsidiaries. The gained results of Statistical analysis showed that indicating in all prospective of Balanced Scorecard in Petroleum is possible, but yet pre-required and needed thought to implementing this technique in Petroleum Company is not done well. I found out through more surveys that customer prospective was the most noticeable prospective and internal processes, financial and learning and growth prospective were ranked respectively.

In this study the cost of rendering services is calculated during 2009 in some Mehr Bank branches using Activity Based Costing(ABC). The results are compared to promulgated interest rates. The services in this study include deposits and Islamic loan contracts. In order to implement the ABC the financial information if the branches are collected through the general ledgers and non financial information is gathered by other ways. The results are compared using pair wise sample t tests. The findings show that there is a significant difference between the cost of the loans using the ABC and the promulgated rates.

Cash which reported in balance sheet is an important asset for companies, because receiving attention from others such as investors and creditors. Excess or enough cash holdings are affected by manager’s decisions to avoid from information asymmetry risk. Transparent disclosure in public financial information which is included in financial statements will be effective to decrease information asymmetry between owners and managers. Information asymmetry leads to increase risk premium and expected returns. We investigate the effect of information transparency which measuring by earnings transparency on cash holdings in Tehran Stock Exchange over the period from 1383 to 1389(Iranian calendar). Results show that there is a significant negative and relation between information transparency and cash holdings

The role of corporate governance is to reduce the divergence of interests between shareholders and managers. The role of corporate governance is more useful when managers have an incentive to deviate from shareholders’ interests. One example of management’s deviation from shareholders’ interests is the management of earnings through the use of accounting accruals. Corporate governance is likely to reduce the incidence of earnings management. Corporate governance is also likely to improve investors’ perception of the reliability of a firm’s performance, as measured by the earnings, in situations of earnings management. Prior studies show different results of the association between corporate governance mechanisms and earnings management. The primary objective of this dissertation is to examine the association between corporate governance internal mechanisms (ownership concentration, board independence, CEO dominance and board size) and external mechanism (institutional shareholders) and earnings management. Firm size and leverage are control variables. The population used in this study comprises firms listed on the Tehran Stock Exchange (TSE) between 2004 and 2008, the sample comprises 196 firms. Panel Data method is employed as technique to estimate the model. Also, hypotheses examined in different industries. I find that firms with higher ownership concentration and board independence manage earnings less, while firms with higher institutional holdings manage earnings more, but No evidence of significant association was found between the existence of CEO-Chairman duality and earnings management. This study also found a positive significant association between firm size and leverage and earnings management.

This study is concerned to investigate the influence of competitive environment and business strategies on the relationship between firm's financial leverage and performance.135 firms listed in TSE as samples during 1381-1388 were selected. Results corroborate not only there were negative and significant relation but also industrial competitive intensity and business strategy had an influence significantly. These influences on firms with cost leadership strategy were further than firms with product differentiation strategy. Furthermore impact of industrial competitive intensity on relationship between financial leverage &performance was positivelysignificant. Generally, firms with product differentiation strategy and active in high competitive intensity environment have the most impact on the relationship between financial leverage & performance. Meanwhile, other pair as to strategy and competitiveness had less impact on that relationship.

The paper empirically analyses the link between nonperforming loans and banking supervision. We employ aggregate banking, financial, economic and legal environment data for a panel of 30 countries over period 2000-2010. Empirical results indicate that higher power of supervision reduce the level of problem loans. We also report a desirable impact of interaction between banking supervision and political stability, Return on asset and banking system risk. Our finding Support the view that those indicator reduce the level of problem loans.