فصلنامه دانش حسابداری مالی
سال سوم شماره 1 (پیاپی 8، بهار 1395)

The importance of intangible assets in firm's success is increasing. So giving insight about its quality and measurement metrics is vital for the firms. In knowledge based economy, intangible assets must be the basis of development. Hence intangible assets management is very important and this management without measurement of intangibles isn’t efficient and effective. The aim of this research is to investigate value relevance of intangibles especially unrecorded intangibles and its usefulness in predicting of future cash flow and earnings. The model of Arefmanesh and Rahmani (1394) was used to measure unrecorded and total intangibles. Analyzing of data panel of 143 firms from 1386 to 1392 indicate that there is significant difference between high and low Tec firms intangible assets have positive and significant relation with market value of firms. Also according to research results information about intangible assets is a good predictor of future cash flows and earnings especially in high tech and intermediate high tech firms. Therefore base on findings of this research intangible assets provide useful information for decision of financial statement users.

In this paper has been pointed out some common mistakes in the field of methodology in accounting empirical researches and the writing methods of papers published in Iranian scientific- research journals. For this purpose, we used the content analysis approach to finding some mistakes in positive field papers in the country. Then, we classify the mistakes in the field of content, application of the econometric and research methodology to five different categories. Models (theories) are combined with realities (empirical data) in the econometric to test the relationship between variables. The results of this study indicate that there are substantial mistakes in the application of the econometric and research methodology in published papers of respective journals. Also, in some cases, the main components of scientific papers have not been met. The results would be helpful, when the research methodology of any scientific article be correct and reasonable. We hope that by offering these mistakes and correct method them, according to the many years of authors experiences, the quality of scientific researches and judging papers will be improve.

The growing concern for the environment and social reporting over the past decade has led to an effort at more responsible investing across the industrialized world. The focus of this study is evaluating the relationship between green supply chain and firm’s value. It is one of the first studies that experimentally validate the relationship between green supply chain and firm’s value of a developing nation. We developed hypothesis proposing a positive moderating relationship between green supply chain and firm’s value. Based on confirmatory analysis and partial least square-structural equation modeling (PLS-SEM) approach of survey data from members of senior and executive management in the manufacturing firms listed in Tehran Stock Exchange, from 69 firms, and information collected from capital market and financial statements, we validate this hypothesis and find consistent evidence that a significant positive association between green supply chain and firm’s value.

It is expected that audit activities enhanc the transparency, quality and reliability of financial reports. So they can provide better condition for more adequaite decition making by economic agents and lead to improve the economic firm's performance. The aim of this paper is to investigate the effects of audit activities on economic firm's performance in Iran manufacturing sector.
In this paper, the effects of audit activities on manufacturing establishment performance variables have been studied using panel data approach during period 2004-2013. The research findings reveal that audit activities have significantly affected the production growth rate, profitability, investment growth, investment efficiency and labor productivity in large manufacturing establishments. According to the findings, 1% increase in audit costs growth rate leads to 0.33% increase in production growth rate. Furthermore, 1% increases in audit costs rate leads to 0.04% increase in profitability, 0.27% increase in incestment, 0.06% increase in investment efficiency and 0.11% increase in labor productivity in manufacturing establishments

The current paper intends to analyze the effects of accountings quality on the amount of information asymmetry, considering the life cycle of accepted companies in in Tehran stock exchange. In this regard, between 1388 and 1391, 117 companies were chosen as samples. Based on the provided model by Anthony and Ramesh and by the use of three variables; the sales growth, the ratio of dividend earnings and the capital expenditure, the members of the sample were divided into three stages; growth, maturity and decline. In this research, the quality of accountings information is considered synonymous with the quality of earning. The modulus of errors caused by the estimation of accruals by Regression line provided by Dechow and Dichev model as a parameter to assess the quality of earnings. In order to test the hypothesis, the multivariate regression technique by Cross-sectional data was applied. At first, the companies are tested in general and the evidence show that there is a significant positive correlation between earnings quality and information asymmetry. Then, the research model is tested separately for each one of the life cycle stages and the findings indicate a significant positive correlation in the growth stage. But there is no significant relationship between earnings quality and information asymmetry in maturity and decline stages.

Studies suggest dividends convey information regarding the quality of firms’ reported earnings with dividend-paying firmsreporting higher quality earnings than non-dividend-paying firms. The purpose of this study is to investigate the effect of the dividend policy on the relationship between earnings quality and audit fees In 82 companies listed in Tehran Stock Exchange in the period 1384 to 1392 is that using multivariate regression model, method panel data Analysis of results is discussed. In this study, earnings persistent and earnings manipulation is considered as indicators of the quality of earnings. The results showed that there is significant negative relationship between earnings persistence and audit fees. Also, Evidence suggests that dividends-paying has not significant effect The relationship between earnings persistence with audit fees. In addition, the findings of this research suggest that dividends-paying has not significant effect on the relationship between earnings manipulation with audit fees.

Auditing with high quality improves the credibility of accounting information provided by companies and gives opportunity to the users, particularly investors, for analyzing financial situation and financial function of such companies with high reliability. For this reason, the quality of auditing is of great importance. Therefore, the purpose of this research is to investigate the relationship between the characteristics of audit firms as well as audit partners and audit quality. The population of the study consists of companies listed in Tehran Stock Exchange. To test the hypothesis, we used relevant information about 141 companies during the period of 2007-2013. The information was examined using multiple regressions analysis and Eviews software. Results show that there is a significant positive relationship between specialism of audit firm as well as partner's experience and audit quality. Also there is a significant negative relationship between audit firm size and audit quality. Finally, there is no significant relationship between audit firm reputation and audit quality.