فصلنامه پژوهش های تجربی حسابداری
پیاپی 2 (زمستان 1390)

In the modern management accounting، the first priority is the provision of customer satisfaction. In this approach، management activities maintain focus on the customer. The customer always demands performance improvement in relation with factors، which is called the key factors of success that consist of cost، quality، time، and innovation. In this study، the amount of manager''s attention to key factors of success in listed companies on Tehran Stock Exchange with an emphasis on management accounting process has been investigated. The statistical society of this study is the managers of listed companies on Tehran Stock Exchange during the years 1999-2009 by the 221 member companies in the form of eight-class of industries، the 79-member of samples was randomly chosen. Also، in this study، the data gathering tool was the questionnaire and for testing the research hypothesis، the Chi Square Index was used. Finally، the findings of the study indicate that firstly، the managers of different industries have adequate attention to main factors of success and secondly، the amount of manager''s attention to main factors of success، that is، cost، quality، time and innovation has been different.

Environmental uncertainties always inflict their effects both upon companies and، upon their operations and reports. Thus، we examine the relation between environmental uncertainties and earning''s components (unmanaged earnings and discretionary accruals). For investigating this relationship، we use data of 101 listed companies on Tehran Stock Exchange for the period of 2005-2009، and set out to analyze the research hypotheses، using statistical methods of correlation and multi-variable regression. Findings indicate that environmental uncertainties do affect unmanaged earnings and، to modify their effects، managers do not try to manage the company''s earnings.

Business enterprises follow the life curve like other live organisms. Economic theories denote that firms can even be born، grow، and after a while die. According to the evidence، it is obvious that operational profit with its components (such as margin of operational profit and assets turnover) show a non-linear behavior during various stages of companies'' life cycle. In this paper we consider to show that how this economic variable affects the growth and profitability of listed companies on Tehran Stock Exchange (TSE)، using yearly data from 2000 until 2010. The test sample was 149 firms that has been listed on TSE before 2000. To examine the research hypotheses we used survey based analysis and multi regression models، applying panel data and Wilcoxon rank sum test. Based on our findings hypotheses have not been rejected and confirm the efficiency of life cycle in financial analyses. However، the models have had a 40% enhancement in the ability of estimating، by calculating the life cycle variable into profitability predictor models

The purpose of this paper is to examine the explanatory power of accruals and cash flows in explaining stock return in Tehran Stock Exchange. Ball and Brown (1968) began research on the relationship between accounting earnings and firm value. Following them، in last five decades، accounting research has produced a significant volume of research on the relationship between accounting earnings and firm value. Earnings consist of accruals and cash flow components and question about information content of earnings components is considered by capital market participant. This paper attempts to gather empirical evidence on this issue. In so doing، we used of financial data of 111 firms listed in TSE during 2003-2009. The results show the information content of earnings is relatively better than the cash flow.

Dividend issue has long been regarded by financial and accounting researchers. There are many reasons for paying or not-paying dividend. Accurate detection and identification of factors affecting the dividend policy can be useful for corporate managers and shareholders. Thus، the purpose of present study is to determine the relationship between selected variables and dividend policy in companies listed on Tehran stock Exchange. This study seeks to provide a new view on the importance، quality and quantity of dividend policy. It also reviews the effect of board of directors، return on assets، free cash flows per share، asset structure، business risk، firm size، growth opportunities and debt level on the dividend ratio and probability of dividend payout. The study’s sample consisted of 101 firms listed on Tehran Stock Exchange (TSE) from 2004 to 2009. The statistical method of analysis incorporates tobit regression model and logit regression model for panel data. The findings revealed that between regarded factors، firm size، growth opportunities and debt level have significant effects on the dividend ratio and probability of dividend payout and other regarded variables do not have significant effect on dividend ratio and probability of dividend pay out.

The relationship between Future Value of Firm with capital structures، dividend policies and profitability of listed companies on Tehran Stock Exchange has been analyzed in this research. Two hypotheses have been considered: The relation of capital structure، dividend policies and profitability with the value of firms is studied in the first hypothesis، and the relation of variable Future Value of Firm has been considered in the 2nd hypothesis. For analysis of the 1st hypothesis a multi-variable linear regression model، and for the 2nd hypothesis، a Logistic model is used. The statistical population is the listed Production Companies on Tehran Stock Exchange within the years 2001 to 2008. To define the statistical sample، the systematic elimination method has been used، which was considered in 110 companies. The results obtained from analysis data infer on the confirmation of both hypotheses through using Panel data. There is a significant as well، reciprocal relation among the dividend policies and the Firm''s value. There is also a significant and positive relation among the considered variables with future values of Firms. Moreover، the findings have showed the probability of increasing the Future Value of Firm with increasing the relations of capital structure، dividend policies and probability.

The purpose of this study is examining and determining the personality profile of the accounting students and professional accountants. The Five-Factor Model of Personality (NEO) is used for that purpose. The sample was consisted of 97 accounting students and 80 professional accountants. A descriptive and inferential analysis is used for analyzing the data. In order to test the hypothesis، Independent Samples t-Test and one sample T Test is used. The results suggest that about 70. 52% of accounting students، 55. 69% of professional accountants، and 63. 79% of overall accountants have conscientiousness personality profile (C). Also، there are not any significant differences between the personality profile of the accounting students and professional accountants. Furthermore، at the level of 5% significant، the accountants'' personality profile is conscientiousness personality profile (C). These results can be used in accounting education context.