فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 17 (بهار 1395)

Dividend policy is one of the most importantfinancial management issues and in fact is the basis of firm's assessment. The value of acompany is equal to the net present valueof its future cash flows. Investorsreceive two types of cash yieldsin reciprocation of their risk taking: Dividend and capital gain (resulted from stock vacillation).Dividendis the most important means of paying cash to investors and therefore is of magnificent significance.So far, scholars have proposed multitudes of models and theories to explain and predict effective factors in corporate decision making in terms of dividends. Any new scientific research should investigate and use the results of previous studies andboosttheir outcomes, this article presents a comprehensive review of theories related to dividend policy to ease this process.

The through the financial investigations conducted by the financial researchers, the effects of the frequency variable on the management and accounting has been discussed. However one of the most important factors which might affect this field of the study and it’s sub systems are cultural factors. Cultural diversity from continent to continent, from country to country and even in lower levels from a city to another city might lead to diversity in norms, values and procedures and might have significant effects on the sciences such as accounting, management and tax systems. This article investigated the relationship between hofsted cultural dimensions and tax system values (ie. Equity and tax neutrality). Culture and cultural differences in different countries naturally created in procedures, tax payment and the methods of tax systems designing, therefore through investigation of the relationship between cultural values in a society and tax values the desired results can be obtained. This study based on the hofsted cultural framework (1980) in order to know the effect ofculture on tax systems and investigate these effects.

Cash resources are considered critical to any economic unit. Balance between available cash and cash needs, one of the major business units of economic health and sustainability of their activities.In many financial decisions, securities valuation models, capital project evaluation procedures, etc., are central cash flows.
Accordingly, in this study, we used data from the financial statements of the pharmaceutical companies and the automotive accepted enhancing Tehran Stock Exchange, for the period between1385until1391and used multivariate linear regression model, the impact Vamlmaly determine Vjhnqd (Ahrmmaly, profitability, liquidity and firm size) in this industry to consider. These two industries are widely used. The research design was descriptive and correlational in nature and content of the various correlation study is part of a regression analysis. In addition, the inductive approach, the arrival of a part to the whole, and in terms of research design Bratlaat to rely on, then the event. this does not indicate a significant difference between these two variables is the industry. Varying sizes in both the pharmaceutical and automotive industry (total sample), as well as pharmaceutical and automotive industries dependent variable is significantly related to cash holdings., And finally, variable liquidity in both the pharmaceutical and automotive industry (total sample) were significantly associated cash holdings is the dependent variable, butto test this hypothesis in separate auto and pharmaceutical industries have a positive and significant relationship with the dependent variable, we got cash assets.

Philosophy of neoclassical economics based on rational behavior of individuals and firms in the economy. In the meantime, if something is incompatible with the principle of bias or bias as it is remembered. Behavioral finance theory is commonly interpretedas the application of psychology in financial knowledge, Challenged the fundamental tenets of neoclassical economics and human psychological phenomena in the market and try to identify the individual. The purpose of this article is to review aspects and approaches in the field of behavioral finance and human factors affecting the understanding and prediction of financial markets. Conclusions of studies and evidences suggest that the fact that Behavioral finance theory to explain an important role in determining the behavior and decisions of investors in the market and its effects on the behavior of financial markets.

Thisstudy's name is The Impact of Corporate Social Responsibility (CSR) on Financial Reporting Quality.The aim of this study is identify The Impact of Corporate Social Responsibility (CSR) onthe degree of accounting conservatism and the quality of accruals. In this study,used fromSalewski and Zulchmethod (2012) for Exchange that have condition forone-yearperiod 1390.Corporate social responsibility was measured by questionnaires include 53 questions about social responsibility at company towards customers, staff, environment and institutions in society. For analysis the data was used correlation and regression test and Eviews software.The findings of this research indicate that there is nomeaningful relation between corporate social responsibility and conservative amount. A meaningful relation was not also found between corporate social responsibility and accruals quality. The findings of this research may change the general understanding of social responsibility because ongoing social responsibility

Despite the fact that international financial reporting standards is the world series of Accounting standards and in principle should cover variants indifferent countries, but from this perspective in the world level are fiercely debated and criticized. In this article, these challenges especially in developing countries are taken into consideration and will be emphasis on the process of implementation of international standards in these countries, based on the experiences of other researchers. In the present study the reasons of adopt international standards by developing countries and the main causes of implementation inefficiency, barriers and constraints to be expressed. A review of studies in this area and mentioned theoretical framework show that in most developing countries the lack of adequate training and appropriate enforcement mechanism and also existence strong political influence and inefficient Accounting profession is the most important problems in the adoption and implementation of international standards.