مجله حسابداری مدیریت
پیاپی 14 (پاییز 1391)

The purpose of this study is to investigate the effect of voluntary disclosure on value relevance of earnings per share. The statistical society includes companies accepted in Tehran Stock Exchange(TSE), and the time span of the study is from the beginning of 2007 up to the end of 2010. Based on the assumption that an increased focus on the informational needs of investors should increase the quality of accounting information, we expect that greater voluntary disclosure levels will be associated with greater value relevance of earnings per share as one of the most important accounting information. The results show that voluntary disclosure no significant influence on the value relevance of earnings per share. An important reason for this conclusion can disability of investors and other users of the financial reports to use the accounting information to be disclosed.

Audit fees are the important issues that preoccupy the mind of client and auditor and should be negotiated clearly about it. Different factors can effect on audit fees. Among these factors, audit report quality can be noted. The main question of this research is that whether there is a relationship between audit report quality and audit fees. For this purpose, the data needed for this research has been collected from 54 companies in the period 1382 to 1388. Statistical method used to test hypothesis is multiple regression. This research includes 4 hypotheses that investigate the relationship between earnings management, qualified provisions in the audit report, type of auditor and board size with the amount of audit fees. The results show that four factors listed above, have a direct and meaningful relationship with the amount of audit fees.

In this paper, we investigate the relationship between skepticism indexes and audit quality. The main purpose of this research is to answer the question whether there is a relationship between professional skepticism in independent auditors and audit quality or not? This research uses audit institutions of Iran certified accountant's society and trusted audit institutions of Iran Stock Exchange for the period 2007 to 2010. In this study, a statistical sample of 150 auditors in the form of 10 audit institutions is selected and research hypothesis has been tested in them. Research method is description from type of correlation. The results indicate that there is a positive and significant relation between skepticism indexes and audit quality in trusted audit institutions of Iran Stock Exchange.

This paper to classifying objects, statistical populations, theories, methods and analysis techniques of management accounting researches of Iranian and Australian researchers, investigates 67 and 199 articles of them in 9 known journals. Findings indicate, while there is a significant correlation between general approaches of the researches, but diversity of Iranian sub-classify is smaller than Australian ones. Also there are some cases that need to more attention and so, to more advertence and more researches in universities.

The subject of globalization and increasing of commercial intricates accompanied by outstanding development in technology result in developing of methods and techniques of management accounting, and so today with due attention to growth and increasing importance of organizations and companies in communiting, has been highly regarded to evaluate their performance. The present study with purpose of considering of efficiency of operations techniques of management accounting estimate performance of companies with due attention to analysing of sensitivity in data envelopment analysis models. The present study is in one period of time from application and time. Strategy applied is based on analysis of mathematical model and with using of data envelopment analysis models. Data was gathered using two method the questionnaire and documentation. The place domain of study is pharmacy companies accepted in tehran stock exchange. And time domain of it is in 1390 year.. Designing and implementing appropriate models of data envelopment analysis, efficiency of pharmacy companies accepted in Tehran stock exchange was determined. In this model with variable returns to 53 percent of companies, have performance full. Analysis of sensitivity of inputs showed that between inputs, costing techniques, budgeting, and decision for investment on efficiency has been useful very much. Consequently companies must have more attention to using of these techniques. Analysis of sensitivity of outputs showed that both outputs of model, efficiency rate of investment and value-added of economic are more important in performance of pharmacy companies so attention to these criterions in estimating of performance is very important.

The main objective of this study is investigation the of effect of business groups ondividend policy companies listed in Tehran Stock Exchange respect to the dividend main theories namely signaling theory, agency theory, pecking order theory and life cycle theory . Our sample included 145 companies listed in Tehran Stock Exchange during the period is 1389-1380. We used tobit model to test the research hypotheses. Unlike predictions, our findings this study indicate that pay dividends levels in groupaffiliated firms is lesser compared with independent firms. Also, our findings indicate that pay dividends levels in firms affiliated with large and diversified business groups is higher than other groups-affiliated firms. Other findings indicate that exists significant negative relationship between information asymmetry and external financialdependence with dividend policy. Also, dividend policy groups-affiliated firmscompared with non group-affiliated firms are less sensitive to information asymmetry and external finance dependency. As well as, policy dividend firms affiliated with large and diversified business groups compared with other groups affiliated firms are less sensitive to information asymmetry and external finance dependency. Findings this study indicate that does not exist relationship between corporate life cycle and dividend policy.

Along with expansion of knowledge-based economy, intangible assets, intellectual capital of firms in particular, plays a key role in achieving a sustainable competitive advantage. Thus, this study has followed the impact of intellectual capital on the use ofmodern management accounting tools according to the evolution steps of management accounting. Thus, we were trying to gathering parameter's data by frequent follow-up and visiting 105 firms listed on TSE but only 30 companies were willing to provide information. Data collected were analyzed by SPSS software. The results of this statistical analysis indicate that intellectual capital has impact on evolution of management accounting in sample firms. So that, The companies whit high level of human, physical, and infrastructure capital have a more chance to move higher up the evolutionary steps of management accounting. In addition, among these 3 dimensions of intellectual capital, human capital and physical capital, and ultimately the structural capital respectively has more effect on separation and development to higher stages of evolution of management accounting.