مجله حسابداری مدیریت
پیاپی 20 (بهار 1393)

In late 1386, Tehran Stock Exchange adopted new regulations regard to corporate governance called corporate governance bylaws. Subject of this study is to review the effect of implementation of these regulations on earnings management on listed companies of Tehran Stock Exchange. To do this, required information of 133 listed companies, by using cross-sectional analysis, for fiscal years 1385 and 1388 was collected. The relationship between earnings management and corporate governance mechanisms stated in the bylaws were analyzed by using multivariate regression model. The results show that following the adoption of corporate governance regulations, board independence has improved, since improving the level of board independency is associated with lower levels of earnings management. This study also provides evidence that the separation between the role of CEO, and Chairman, as well as stock ownership of inside directors have no significant relationship with earnings management. According to the survey results to increase the effectiveness of the regulations as a regulatory tool in the capital market, it is proposed that the Regulations of the company become a law in Iran to benefit from stronger performance guarantees.

Based on existing evidence, Successful companies’ most important assets are intangible – such as their human capital. However, few companies provide detailed information about this resource. Human capital reporting (HCR) can also be regarded as an instrument that affect company financial performance and ultimately increase firm value. In this article, Gamerschlag and Moeller’s model (2011) is used that describes cause-and-effect relationships between HCR and company financial performance. So, the main purpose of this study is to examine the impact of HCR on financial performance and value of companies listed in the Tehran Stock Exchange. The dataset includes 112 companies listed in the Tehran Stock Exchange during the period 1385-1389. The study finds no significant evidence of the effect of HCR on the firm financial performance, but HCR has a positive and significant effect on stock price and firm value. Also, findings suggest a positive moderating effect of company size on the relationship between HCR and stock price and between HCR and firm value. It is also found that financial leverage and debt maturity have significant and positive impact on HCR.

Organizational culture is beliefs and expectations that are created norms and it has an effect choicing tools that used in the organization. All tools using in different parts of an organization to manage, promote and develop innovative are affected by organizational culture. Cultural factors affect the application of management accounting and its innovations, especially the culture of innovation. Therefor in this research studied the organizational culture based on Muijen’ Organizational culture model and its relationship whit using management accounting innovations in companies listed Tehran Stock Exchange. In this study, management accounting innovations are: Activity-based costing (ABC), Activity based management (ABM), Balanced scord card (BSC),Target costing (TC), Standard Costing, Quality costing Kaizen costing and dimensions of Muijen organizational culture model are: Support orientation, Innovation orientation, Rules orientation, Goal orientation. Based on theresults of this research, between the kinds of organizational culture of the companies that have used management accounting innovations and those who have not used of these innovations, there are significant differences. The dimension of the Support and Goal orientation are higher in groups that have used management accounting innovations. Managers for their decisions need accurate and timely information. Management accounting systems is responsible to prepare information. According to the results, managers can create a cultural change in organizations to improve management accounting systems.

Organizations are more complex and increasing work immoral, illegal and irresponsible in occupational environments has attracted attention to ethics and its various effects. The main purpose of this research is evaluating impact of management accountant's professional ethics on Management accounting information quality characteristics (by using Entropy-Fuzzy). Weights calculated from the entropy matrices used in the one of fuzzy steps. The statistics population includes Professional accountants working in industry who are familiar with the concepts of management accounting. In this research, a Data collection tool is questionnaire that Comply with the standards of ethics for management accountants, which has been developed by the America Management Accountants. Hypothesis testing shows that management accounting information has all the features of management accounting information quality characteristics. From the perspective of respondents and Based on the observations ratio, Relevance is a higher (wider range) than other qualitative characteristics and Accuracy, completeness and timeliness that is the extent of their range respectively. Professional ethics of management accounting in all aspects is effective on qualitative characteristics of accounting information on all aspects. This reflects the importance of professional ethics in finance and accounting departments. from Among Aspects of management accountant's professional ethics; professional competence has the greatest impact on management accounting information and then management accountant's objectivity and neutrality

The objective of this study is to investigate functional fixation hypothesis in the Tehran Stock Exchange(TSE). Functional fixation hypothesis will be study from different approaches. In this study , we first examine above hypothesis by investigating relationship between positive change of earnings per share and share price, second, by relationship between earnings management and share price. Sample of study are 100 firms during a 6 year period from 2005 to 2011. Using correlation method and multiple linear regression technique, the results of this study show that there is a positive relation between positive change of earnings per share and share price. Research evidence also show a positive relation between earnings management and share price. This issue confirm functional fixation hypothesis in TSE .

According to the importance of cost in profits, pricing , growing companies, and also the importance of cost behavior for planning in the future; This study examines the sticky SG&A cost and cost of goodssold and the Impact of various characteristics such as number of employees current assets fixed assets and company debts on the bonding costs isstudied . The applicable goal of this research is descriptive correlational nature that data classification, calculated variables and analysis of data are used from Excel and Spss software. The results of this study according to seventy active productive company’s data in Tehran exchange for a period of 10 years from 1381 to 1390 which have been selected based on the sampling and systematic elimination. It shows that SG&A cost and cost of adhesion Goods sold is very high in cost of goods sold and indexes such as number of employees, company current assets and debts can be affected on SG&A cost adhesion intensity on the cost of goods sold. However, the adhesion intensity of cost on current assets is less than fixed assets. Understanding these characteristics and significant impact on cost behavior can help managers to have better analysis and more comprehensive budgeting.

The relationship between strategy, management accounting based control systems and performance has commanded significant attention in the accounting and management research domains. The main purpose of this study is to appraise whether strategic management accounting’s alignment with strategy can improve performance. Also, this study examines the impact of strategic management accounting and strategy on the performance. For processing and testing hypotheses, regression and clustering methods are used. The final sample used for this study consists of 41 companies listed in Tehran stock exchange. Also, data were collected using a questionnaire. Results showed that apply prospector strategy and costing techniques (a bunch of strategic management accounting techniques) improve the performance. Also, the findings reveal that strategic management accounting’s alignment with strategy improve the performance.