نشریه حسابداری و منافع اجتماعی
سال پنجم شماره 3 (پیاپی 18، پاییز 1394)

In recent years, corporate governance control mechanisms has been proposed as an effective solution to improve the quality of financial reporting. The results of the empirical researches shows that good corporate governance control mechanisms leads to increase earnings quality. The present study examines the impact of corporate governance control mechanisms on earnings quality of companies listed on the Tehran stock exchange during 1386-1391 years. A questionnaire that contains Information transparency, board structure, ownership and control structure was used to measure corporate governance control mechanisms. Testing of research hypotheses was conducted using panel analysis and information from 89 companies listed in Tehran Stock Exchange during the period from 1386 to 1391 and using time series and cross sectional data. The results show a significant positive relationship between corporate governance control mechanisms and earnings quality (Earnings persistence and to profit prediction ability) firms listed in the Tehran Stock Exchange, but there is not significant relationship between corporate governance control mechanisms and quality of accruals.

The purpose of this study is to review the literature on enterprise risk management (ERM), determinants ofthistype ofrisk managementand effectiveness of its implementation. ERM as a process that combines all activities related to risk management in one integrated system and holistic framework. Collecting information regarding the existence and implementation of ERM is an importantchallenge in research related to this type of risk management. Previous research review showedthat in moreempirical research the presence of a chief risk officer is sign as ERM implementation within institutions. Also characteristics such as size and institutional ownership has a positive and significant relationship with the ERM implementation and adoption of ERM has a positive impact on shareholder value and firm performance.

Despite the global economic boom in the past decades, the world in 2007 and 2008, experienced the huge financial crisis which although it started in America, but had devastating effects on the financial markets around the world. This article is trying to analyses the causes of occurrence and spreading of global financial crisis. This article analyses the global financial crisis in two parts. The first part reviews the factors and viewpoints about the causes of “occurrence of the crisis” and the second part, with the help of the Complexity Approach, analyses the causes of “Spreading the crisis” around the world. Growing the real asset mortgage bubbles, excessive use of financial derivative instruments, too much optimism in risk assessment, weak corporate governance, individual self-interest, weakness of market monitoring regulations and etc. are some factors that have caused the global financial crisis. This article has examined the global financial crisis from different viewpoints. This viewpoints include Macroeconomic perspective, Finance and Accounting perspective, Legal and Regulatory perspective, Corporate Governance perspective and etc. So a general conclusion is obtained from the global financial crisis.

In today turbulent and varying world with different linear and non-linear relationship between environmental variables and phenomena, decision-making is difficult. Under such conditions, managers must be equipped with precise, relevant and timely information. One of the most important this information is accounting and financial information that is most widely used in management decisions. Accounting information can play decision-facilitating role and decision-influencing role in the decision-making process managers well. Despite the importance and need for accounting and financial information in decision-making, the role of accounting in the decision making process have been faced with failures. In the paper, we attempt to analyze the failures and shortcomings of the role of accounting in the decision making process. The deficiencies in the three general section entitled "low-significant content of financial information reporting", "accounting information providers’ slackness" and "non-use management from accounting information" is provided

In recent years it has been hypothesized, that the amount increase in cost is not as equal as reduction in costs when observe reduction in activity level, which is commonly called the Cost Stickiness. After more than a decade introduction of costs stickiness phenomenon by Anderson et al, it seems that this topic can be analyzed from different aspects and hidden aspects. Therefore, in this regard, in the present study, the theories associated with the stickiness cost, features (including general and specific characteristics) using previous research and a library were reviewed and examined. Also, the relationship between Stickiness cost and some of financial accounting concepts included cost structure, demand uncertainty, incentive management, corporate governance and corporate social responsibility is discussed. At the end, some of the criticism in relation to concept of stickiness costs is provided. The results showed that attempts by researchers up to now have been mainly based on empirical evidence and there isnt strong theoretical background to identify the causes of stickiness costs. Therefore, future research should fill the gap between theoretical assumptions and empirical findings and provide significant implications of the cost stickiness concept to help decision-making process

Size in accounting research is interesting topic for researchers. Some results vary with changes in triables size (in accounting, triables are often companies) or some interpretations regardless of the size can not be properly justified. However, in doing any research into the effects of size is said scale effects and to analytical problems that arise due to different size of triables (in accounting research of capital market, companies) is said problems of scale. This paper reviews the literature on the effects of scale with emphasis on size as scale factor in the accounting research of capital market that such a review has not been conducted in the literature up to now. This study includes review of types of scale effects, evaluating treatment ways for scale and impact of scale on the R2 of model. The results of this study suggest that researchers should be cautious in identifying the effects of scale. Also econometric topics are essential in accounting research.

In this article, causes of politicizing in accounting, economic consequences of accounting procedures, conducted studies, and the criticism of attitudes of some scholars in this regard have been investigated. Politicizing in accounting can be divided into two parts included politicizing in preparing standards and politicizing in using accounting procedures. The term “politicizing in accounting” is used to describe a phenomenon known as political factors with non-explanatory and beneficial actions which force companies or governments to neutralize standard-makers’ efforts for improving financial reporting. Among the most important reasons that can be considered for politicizing in accounting is the effect of accounting on economic decision-making and its subsequent consequences. It is believed that the hypothesis of politicizing in preparing and implementing accounting procedures exists. Research results indicate that imposing ideas and the effect of external forces in the process of preparing accounting standards confirms the existence of politicizing in preparing standards. Also, the results of some of the conducted researches show the existence of this hypothesis in using accounting procedures.