مجله حسابداری مدیریت
پیاپی 19 (زمستان 1392)

Voluntary disclosure reduces information asymmetry for firms have become increasingly Value Relevance. In this study to evaluate the different decision making styles a cognitive and behavioral model are used. The field of this research in terms of territory subject to the "theory of information overload" and Processing "Brunswik Leans Model" is placed in behavioral accounting. This research has a quasi-experimental method. Research period are in 2012. For purposes of this study, Experimental group (176 respondents) and control group (158 respondents), were classified in the four dominant styles: directive, analytical, conceptual, and behavioral. Also, investors in terms of the brain dominant style and cognitive complexity so as uncertainty about the tolerance level were classified. Evidence was presented that shows left-brain dominant style used more items on average to process information. Also, Behavioral decision-making style than other styles used lowest items to process information. Indeed The results show all styles of Experimental group have less information asymmetry than the control group. This findings support the voluntary disclosure of information by companies to reduce the level of information asymmetry the market offers.

The present study, the first of its kind in Iran, focused on an innovative- adaptive cognitive style due to its close relationship with one's acceptance and use of new information technology. More specifically, it compared innovative and adaptive managers, regarding acceptance, using, and implementation of Enterprise Resource Planning system (ERPs). With Unified Theory of Acceptance and Use of Technology (UTAUT), the present study examined the acceptance and the using of Enterprise Resource Planning system by managers. The participants were 31 managers working in cement industry companies. The necessary data were collected using a questionnaire containing 50 questions. The results showed that betweeb managers with innovative cognitive style and adaptive cognitive style about the acceptance, use and implementation of ERP system in cement Firms does not exist a significant difference.

Objective of This, is to study, examin relationship between corporate governance mechanisms involve: percent of non-executive directors on board, blockholder ownership, institutional ownership and ownership concentration on cost of equity capital.to do This research, we rank firms as to corporate governance mechanisms. TOPSIS method is used to rank sampling consisted of 114 companies listed in Tehran stock exchange during 2005 2011, which were selected by screening. hypotheses tested by multiple regression and generalized least squares method (GLS) was performed. We applied mann-whitney test to present difference between average cost of equity capital firms in high/low rank. the result corroborates that there is a direct relation between The percent of board, block holder ownership, institutional ownership and ownership concentration with cost of equity capital ,there is also a Negative and significant relation between the corporate governance high/low rank with cost of equity capital.

The goal of this study is to consider the features of auditors’ skepticism and their relation with judging and taking decision. The studies in past showed that obtaining insight about features of skepticism can play an important role in judge and taking decision. Statistical population is consisted of auditors in Auditing Organization and firms which are member of Certified Public Accountant's Association. Sample was chosen randomly. The sample consisted of 100 auditors with different organizational job groups. Method of research was descriptive–measurement. We used questionnaires to measure the variables and statistic PLS test was in order to analyze data.Results of the study indicated that features of skepticism( Interpersonal trust, Suspension of judgment, Locus of control ¡ Professional skepticism) are effective for judging and taking decision. But the most influential is Locus of control and if the attention to that is increased, the quality of judging and taking decision will also be increased.

The manager often manage earnings to hustle the stockholders. So, it is ususal that stockholders say earnings management is bad and try to control managers. Stockholders believe that conservatism is a control object that limits earnings management. This study investigates probable effect of conservatism on earnings management. An untested common assumption in prior literature is that conservatismlimits the opportunitiesforsuccessful accruals-based earnings management. Sampling population of the present study includes 135 accepted companies at Tehran stock exchange and manufacturing parts in the time period of 2006 to 2011.In this study we use jones model and Kothari for measuring accrual management and real management, and for measuring conservatism we use from Garcia et al study.In this study we find a negative associationbetween conservatism andaccrualsearnings management, and a positive association between conservatism and real earnings management. Also we testeffect of conservatism onAggregate level of earnings management and we find a negative associationbetween conservatism andAggregate level of earnings management.

Portfolio selection based on the active strategy, which is called Grid matrix model, cantake place based on various characteristics. This model seeks to identify a set of portfolios with higher return than the market. In this study portfolios are selected based on type of firm (growth, growth-value and value), type of stock (aggressive, defensive and neutral) and intellectual capital (IC) which measured by six accounting model, then their return was compared to determine which one of them can lead to higher return. The data of the research is gathered from companies which listed in Tehran stock exchange through 2006-2011 by random sampling procedures. Returns of selected portfolios are computed by Traynor and Sharp performance ratios. The Spearman Correlation test is used to test the hypothesis. The results show that portfolios which selected based on pulic model (sixth model) for measuring IC in Grid matrix model, have higher return than traditional and new models of Grid model. Hypothesis of study wasn’t accepted for the five other model in this study.

Accurate and timely disclosure of information is one of the important tools of corporate managers which reduce the cost of capital. However, larger companies gain more benefit than smaller companies because of improve and raising the level of disclosure. In this study, the moderating effect of firm size on the relationship between disclosure quality and the cost of equity capital has been examined. The period of time for this research is between the years 1382 to 1389. The population of interest is consisted of all the listed companies in Tehran stock exchange. After applying restrictions corresponding to the sample selection rules, 98 companies were selected as a sample by random. In previous studies, where the relationship between disclosure and cost of equity was to be tested, size is included as a control variable. it is shown in general, for large companies there is a significant and negative relationship between disclosure quality and cost of equity capital. On the other side, for companies smaller than average such as relationship is not visible. According to this study Investors and other participants in market could access to useful information respect to disclosure benefits and it’s relation to cost of capital of interest given to its size. So it stimulate them in market and somehow change in position of domestic stock market and also it leads to more attention to firms disclosure , level of disclosure and firm size.

the goal of this paper isto determine the required fundamental changes areas of Iran banking industry for achieving national development. According to studies, the four areas of mission and goals, strategies and policies, structure, functions, and environmental factors and beneficiary groups have been chosen as a fundamental area of these changes. According to this four areas, necessary assumptions were made and the data was collected by questionnaire distribution among 60 experts of Iran banking industry. For interpreting the data we used SPSS software, various descriptive and inferential statistical techniques. The results show that in good condition, there is no significant differences between strategies and policies area and enviromental factors and beneficiary groups. They have also liner relationship in good condition, because the significant amount of wilcoxon test is /525 and more than /5. In this condition, the structure and task area is as the most important priority among anothers. According to the respondents, policies governing on banking system is vey high in current situation. In good condition, the use of financial management specialists in banks, new technologies such as information and communication technology and also the participation of economic elite of university in various money and finance policies should be quite more.