مجله حسابداری مدیریت
پیاپی 24 (بهار 1394)

Available research consider relationship between financial reporting conservatism conditional and unconditional with firm value. In this research collect data of 76 accepted firm in stock exchange.for2005 to 2012 and test research hypotheses by analyses regression coefficient. First conserconservatism in accounting by Ball. and Shivakumar model( 2005) and MTB Standard measured and then influence conservatism accounting consider with firm value .We find a significant positive relationship between conditional and unconditional conservatism accounting withfirm value.it means with increasing conservatism level increase the firm value. To really exposition and suit stock transaction bias firm value thus Conditional and UnconditionalConservatism upon exposition and suit stock sensation therefore cause change to firm value

Analysisof human resource accounting feasibility with monetaryappraisal method at research institutions, specially at Institute of International Energy Studies (IIES) is purpose of this research. In other word, analysis of organizational climate readiness for human resource accounting system installation and diagnosis method of suitable human resource accounting method at IIES is purpose of this research. For this purpose, three method of monetary appraisal include historical cost method, replacement cost method and opportunity cost of loss method be analyzed. In order to diagnosis of organizational readiness for human resource accounting installation, a questionnaire designed and distributed among researchstatisticalpopulation included 40 person of IIES managers and experts. Research hypothesis analyzed with single sample T-Student parametrical test.Research finding show that IIES organizational climate has readiness for human resource accounting system, and also,historical cost model among other method is more possible for installation in there.

The present study aims to examine the effect of The relationship between selected individual characteristics on the well-being of professional accountants and mediator role of Islamic ethics and ethical climate of the organization. The present study id formed by using the variables of selected individual characteristics as the independent variables and well-being of professional accountants as the dependent variables and Islamic ethics and ethical climate of the organization are also considered as the mediator variables. This is classified as an applied study using a correlation method by questionnaires and survey instruments. The population of this study is composed of the accountants and auditors working in different firms of Yazd province. Non-random sampling was utilized to select the sample which finally came to 210 acceptable firms. The data was analyzed by SPSS and LISREL software and the findings revealed that selected individual characteristics affects through ethical climate of the organization on the well-being of professional accountants but it doesnot affects through Islamic ethics on the well-being of professional accountants The present study is a useful study contributing to the future studies. It provides valuable information about the well-being a for the scholars and participants of accounting and auditors. There are additionally some suggestions provided for the purpose of improvement and effectiveness of the results.

Considering the role of the book value, accounting earning and cash flows, the research examined the relevance of these variables separately and in combination with the stock price of listed companies in Tehran Stock Exchange concerning the classification of companies into profitable and unprofitable companies and managed earning companies and unmanaged earning companies as a basis for decision making and forecasting beneficiaries. By applying the data from 129 listed firms in Tehran Stock Exchange in the period from 2007 to 2012, the present research has been conducted on a descriptive-correlation based approach and the linear and multivariate regression technique used to test the hypotheses. The results showed that the book value has more relevance to the stock price than accounting earnings and cash flows which decreases over time. Also, the findings suggest that the profitability and unprofitability of the companies have no impact on the relevance of book value, accounting earnings and cash flows and the combined value relevance of book value and earnings and the combined value relevance of book value and cash flows with stock price over time. In unprofitable and unmanaged earning companies, the combined value relevance of book value, accounting earning witnesses a decrease whereas the combined value relevance of book value and cash flow undergoes an increase.

The purpose of this research is to examine the relation between management bonus and earning persistence in a 10 years period from 2003 to 2012 in 108 listed firms on Tehran stock exchange. The research method is correlation and we use variable regression analysis for testing of hypothesis. The result is showing a direct relation between management bonus and earning persistence. On the other word, when management bonus increases, earning persistence also increases. Other evidences are showing that when a company ‘size increases, the management bonus increases as well. The accruals quality has negative and revers effect on management bonus. Debt ratio has no effect on the management bonus.

Today's Base of successful organizations activities has changed From production oriented to Knowledge oriented. Unlike the industrial economy in the knowledge economy, knowledge or intellectual capitalas a factor of wealth production compared with other assetstogain competitive advantageandorganizationalgoalsplay a significant role. Several reasonsfor theimportanceandnecessityofintellectual capital,are: First,accordingto thenonprofitsectorstrategicfocus onintellectualresources, and Morewillbe acceptingchallengesimposed by theexternalenvironments. Second,intellectualcapital isa keydriverindrivingorganizationalperformance andcompetitiveness. Moreover, instead of using thetraditionalscale, the intellectual capitalempowers to the connection point between universitiesandorganizationsbased onacommon language,that it’sthe most interestingreasonformeasuringintellectual capital.The final reasonintellectual capitalwill playa key roleinthe strategic management ofhuman resources.on the other hand, today managersseekingto achieveacomprehensive,reliableandflexible approachin order toevaluate the performance ofthe organization,For this purposethebalanced scorecardmodelis used. This paper analyzes the impact of intellectual capital with mediating cultural capital and knowledge management practices on organizational performance in Isfahan Gas Company.The significance of thispaperistoconsiderthefivemost importantorganizationalvariable, namely human capital, structural capital, cultural capital, theKM Practice,andorganizationalperformance ,and the othertopay attentionto theperformanceofacomprehensive model(Model BSC), which togethermakes thisstudydifferent frompreviousstudies.Data was collectedthroughquestionnaires thatthe studyhadgoodreliability and validityhave been done. Thequestionnaire wascompleted by30middle and an excellent managerscompanytohave been selectedby convenience sampling, datadistributionandstructural equationtechniques(PLS)were analyzed. The results ofthe analysis ofthe datashows that themodelstudyhas beentheperfectfit.Inthismodel,human and structural capitalhave direct and positiveimpactonthe organization's performance ,On theother hand,thiscomponentsas well asindirectlythroughthemediation ofKMpractices and cultural capitalonorganizational performanceis positive. Thus,allhypotheseswere confirmed.

Today Advertising is considered as one of the factors in the sale and supply of products. The use of advertising and the growing costs of it have led many organizations turn to participatory activities. Dissatisfaction with participants on how to allocate costs in a competitive game is the problem that many organizations are involved with it. Although, various methods of cost allocation is presented, Cooperative game method in collective projects is mentioned. This study is the first research that use the Shapley value method and the core and the nucleolus method as equitable allocation of costs between participants in an advertising project to answer this question “How can we use the theory of games to allocate the advertising expenditures justly and in the way of win-win?” The results show the effectiveness of the methods employed compared to previous methods of cost allocation such as proportional distribution model.