مجله حسابداری مدیریت
پیاپی 9 (تابستان 1390)

Effect of method of providing cash flow resulting from operating activities (direct and indirect methods)in power of predict future cash flows of the issues that a lot of research has led the financial literature. Cash Flow Statements aim to provide information regarding the flow of incoming and outgoing cash during an accounting period. If the flow of funds that offers with information on other users of financial statements should assist in these purposes to: (a) evaluate the company can create a positive future net cash flow evaluate the ability to participate in the confrontation commitments and also requires the company to external financing¡ evaluate the company can pay the financing costs and dividends¡ Children understand the difference and net operating profit company operating cash flows¡ determine the effects of capital transactions Investment and Financing made during the company''s financial condition. The aim of this paper is a review of this issue 1) directly compared the methods of indirect methods of calculating flow. Operating cash flow ability to predict more are operating? 2) whether operating cash flow compared with its components is more useful for investors? According to survey results with data collected from companies listed in Tehran Stock Exchange during the period 1380 until 1388 showed that the cash flow of information due to operational activities of the direct method predict more compared with indirect methods are entitled¡ and operating cash flow compared with its components is more useful for investors.

The new organizations establish base on concepts such as value customer, value based management, value chain analysis, value engineering, wealth (value) creation. Three factors, cost, quality & quantity, are very important on continuing organizations. The companies try to delivery their products & services in at least cost, high quality & quantity to customers. Accounting information systems must be up dated with new conditions business & customer's needs. Updated accounting information systems provide information for make decision, planning, control & other tasks of management. Cost management system has been designed to reply to new management needs in currently business environment. Cost management system has a strategic view to cost, control & reduction expenses, increase quality & quantity. This article explains, how to adjust the costing framework in iranian insurance companies by new approaches in managerial accounting. Integrated activity based costing & economic value added model for determining cost of policies & fair price in insurance company will be discussed. The findings show that 1. cost of the policies should be adjusted, 2. Integrated activity based costing & economic value added model can be used in iranian insurance companies.

In this research, by studying the relationship between cash flows of operations and accruals, discretionary accrual balances, and changed discretionary accrual balances (measured by K-S model) we investigate the existence of earnings management in the firms of TSE (Tehran Stock Exchange). In this study, we sample 591 year-firm, consisting of 197 firms during 1385 year to 1387 to test present research hypothesis. We categorize them regard to their cash flows into thirteen groups consist of three groups with negative and ten groups with positive cash flows. The results of correlation test indicate that in the majority of portfolios, earning management has been applied. Regression model test also demonstrate that firms with better performance are more willing to understate their earnings. However, the earnings management in positive portfolios is lower in comparison with negative ones. Furthermore, firms with poor performance are willing to overstate their earnings.

This research studies the information content and the incremental information content of sale(revenue) vs. income in Cement Industry by panel Regressions. Results explain: 1- The contemporaneous information content of sale and income are similar and overlapping in short-term, 2- The contemporaneous incremental information content of sale than income for short-term is not notable, and 3- Over time, the persistence of power of current period sale to explain the future stock price variations is notably more than income; In other words, the incremental information content of sale variations for long-term is significant. Finally, paper proposes some applications for public companie's financial reporting, and performance evaluation in price change based on sale.

Any military transformation requires knowledge of environmental factors are influencing the system. Accounting system of government of Iran is no exception. Therefore the present study investigated the previous literature on this system toExplanation necessary reforms in public accounting to the adoption of accrual accounting and finally Through scientific research method, a contingency model, that is a simplified form of the international contingency model presented by Professor Lüder (FMR), to explain how environmental factors effects on innovation and reform process, has provided. Survey finding indicates the fact that government accounting is now on the verge of a fundamental transformation. Increasing demand for more information, after proposed reforms of public sector management, including legal requirements concerning operational budget, is the primary driver of this transformation. The model for predicting future trends of reform in Iran has also been used, to confirm the predictive power of the model is provided by the Lüder.

World Commission on Environment and Development has defined sustainable development needs of the present generation without compromising the ability of future generations to meet their needs, to meet. This definition implies that it is sustainable development that is comprehensive and complete and three areas of economic, environmental, and social activities in the catch. Companies today as the largest economic units that their activity has broad effects on all three of these areas have been serious. Today, in countries including America, Japan, Germany and France in financial reporting, reporting of environmental performance has been the reporting of environmental performance to provide detailed information about non-financial events, the organization pays a closer analysis of the environmental activities and cites. In this research we want Theoretical and practical study of environmental accounting and environmental reporting activities and getting performance indicators contained in this report provide a model for the development of environmental performance reporting in Iran. About the importance of this issue, as we mentioned at the beginning of this section, disclosure in accounting principle of objectivity is not only the explanatory notes and detailed financial data calls, But the nonfinancial reporting and explanation of events also makes it necessary. Therefore in this study, we attempted first theoretical principles governing the accounting concepts environmental performance reporter on environmental accounting, sustainability reporting guidelines reporting environmental performance to be developed report in Iran to implement the feasibility study.

In the investment process, using the models that can assist investors to predict firm value is necessary. In this research, the power of accounting and non accounting informative indicators is investigated in explanation and prediction of stock market value indicators. According to this, 30 variables are known as accounting and non accounting informative indicators and 2 variables of relative valuation models based on price to earnings and price to book value are known as stock market value indicators. In this research, at first, we use the accounting and non accounting informative indicators to establish patterns that can explain relative valuation models based on P/E & P/B. The result of this analysis shows that compound accounting & non accounting informative indicators have more explanatory power than both of these indicators separately. Then, we examine the validity of prediction that is made by extracted patterns. The result of this examination shows that there is no meaningful difference between the average of predicted and real values in both predictive patterns of P/E & P/B.

Management of costs that cross organizational boundaries is important because of using of agile production system and outsourcing have increased. Inter organizational cost management (IOCM) has been used by organizations to achieve the collaborative management of costs throughout the value chain. The purpose of this paper is to define the subjective literature of IOCM, practices, techniques, several constructs that may affect IOCM, and the benefits that result from its use. IOCM refers to a set of activities, processes, or techniques that managers can use to manage costs that span organizational boundaries. Inter organizational target costing, inter organizational kaizen costing, open book accounting, and information sharing are IOCM practices. Internal cost management, absorptive capacity, and electronic integration are three important capabilities to use IOCM. The results of study show that IOCM has the potential to improve the overall performance of each firm in the value chain.