مجله حسابداری مدیریت
پیاپی 10 (پاییز 1390)

Discriminant analysis (function) is one of the best instruments to recognize variables affecting to the going concern. This paper seeks to discriminate failed and non-failed corporations using discriminant analysis (function) by some variable of basic financial statements. Sample includes 51 failed and 51 non-failed corporations. In discriminant analysis, wilk's lambda determines affecting variables to discriminate of groups. Then, the discriminant function is getting out. This function is used to discriminate groups to failed and non-failed corporations. The test results proved to be extremely accurate in predicting going concern correctly in 77 percent of all firms in the failed and non-failed groups assigned to their actual classification. Conclusively, The results shows that retained earnings (x1) (from balance sheet) and operational income (x2) (from income statement) are the two most influential variables in going concern prediction.

The judgment on risks in audit environment is central task of independent auditors. This judgment influences directly on all processes of an audit. However, the characteristics of judging person may affect judgment. Hence, the objective of this research is investigation of correlations between affecting factors of professional maturity of independent auditors and auditee risks. To do this objective, by a questionnaire importance degree of 58 affecting factor of each of audit risk, inherent risk and control risk was measured. Professional maturity factors of auditors include 8 measures of age, education, academic field, experience as independent auditor, experience as audit manager or partner, experience as internal auditor and accountant and professional and academic association memberships. The finding indicates that audit risk is correlated with experience as independent auditor, experience as audit manager or partner, education and academic field. Inherent risk is correlated with experience as independent auditor, experience as audit manager or partner, and academic field. Control risk is correlated with experience as internal auditor and accountant, academic field and professional and academic association memberships. The research results could be helpful to parties in equity market as well as standard setters to investigate independent auditor's characteristics in their decisions.

In this study, we examine the relation between management earnings forecast errors with corporate governance structure of listed companies in Tehran Bourse. We should mention that corporate governance structure which are studied here are: The percent ownership of board members, the number of board members, the number of non-executive board members and Growth opportunity. The numbers of statistic community are 363companies in Tehran Bourse which due to the limitation of this study we select just 146 companies from these statistic communities during 1383-1387. For preparation the literature and the history of this survey we use the information from Financial Statement, Tadbir pardaz soft ware, Bourse library and Tehran Bourse archives. For testing hypothesis we use Pearson coefficient of correlation and multi variable Regression model. The result shows that there are positive relations between the percent ownership of board members, the number of board members and the number of non-executive board members with accuracy of management earnings forecast, while there is a negative relation between Growth opportunities with accuracy of management earnings forecast. Testing hypotheses show that all of the survey hypotheses are confirmed.

the value relevance is ability accounting items on returns and price stock firms. The purpose of this study is to investigate the effect of auditor type on the value relevance of earnings in accepted companies in Tehran Stock Exchange. For the test of hypothesis's research this the models is defined by value relevance index. The sample consists of 68 companies accepted in Stock Exchange of Tehran that they are selected during 1381 to 1388. Statistical method used to test hypotheses in this research is "cross sectional". The findings of this study indicate that the earnings figure of firms audited by smaller institutions is more relevant so the first hypothesis was rejected. The report of the auditing firms audited by large institutions in comparison with small institutions, their earnings numbers are more relevant, so it is suggested that most control apply on audit institutions through peer review and corporate government executive, in order to improve the quality of audit reports.

the value relevance is ability accounting items on returns and price stock firms. The purpose of this study is to investigate the effect of auditor type on the value relevance of earnings in accepted companies in Tehran Stock Exchange. For the test of hypothesis's research this the models is defined by value relevance index. The sample consists of 68 companies accepted in Stock Exchange of Tehran that they are selected during 1381 to 1388. Statistical method used to test hypotheses in this research is "cross sectional". The findings of this study indicate that the earnings figure of firms audited by smaller institutions is more relevant so the first hypothesis was rejected. The report of the auditing firms audited by large institutions in comparison with small institutions, their earnings numbers are more relevant, so it is suggested that most control apply on audit institutions through peer review and corporate government executive, in order to improve the quality of audit reports.

The present paper studies the relations among operation cash flows, bankruptcy risk and future operation cash flows. Accordingly, we have considered the relations between “future operation cash flows” with “current operation cash flows” and “bankruptcy risk”. We have also studied the relations that future operation cash flows can bear with new variable which are formed from the combination of “bankruptcy risk” with “current operation cash flows”. For studying the relation the variables with “future operation cash flows”, we have applied Pearson’s correlation coefficient and multiple regression analysis (multi- variable).In data- analysis stage, we have used the data from 93 firms certified by Tehran’s Stock Exchange from 1382 to 1387. Results from our study prove that there exists a noticeable direct and meaningful relationship between future operation cash flows with current operation cash flows. The same results also, indicate a relation between bankruptcy risk and current operation cash flows with future operation cash flows, so that in most operation years, bankruptcy risk and current operation cash flows have been effective in predicting future operation cash flows.

The purpose of this paper is evaluating of opportunity cost in jam petrochemical projects. The hypothesis of this research were investigated by using of Kolmogrov- Smirnov test ,Paired samples test and the Pierson correlation. The results due the study of 4 projects that were started and finished during 2002-2006years demonstrated that the real cost of all projects are over than their budgets. Also the opportunity cost average of the projects are over than used expenditures. So the results demonstrated that there is significant correlation among budget deviation , depreciation expense , capital cost and opportunity profit with the opportunity cost. With study has been conducted in JAM petrochemical companies projects can accept which reason increase of project's cost and tardiness is inexperience of internal contractor and non-performance correct and complete map of project management.

Prediction of total cost of water helps the Isfahan municipality to optimize the water usage in its 14 urban zone. The total cost of water, basically, depends on different parameters. Generally, the analytically prediction of the total cost is very difficult if not impossible. Thus, applying intelligent systems such as neural network models can be a good alternative. In this paper, using multi-layer perceptron neural network and error back propagation algorithm, the total cost of municipal water in the Isfahan municipality is calculated based on parameters such as per capita population and area of each urban zone. In this paper, a model for simulation and prediction of the annual total cost of water in Isfahan municipality is developed. The simulation model is developed using the regression and the neural network model is built using data from 2004 to 2009. Finally, the neural network method is selected as the main simulation method for forecasting the total cost of water in the 14 urban zones of Isfahan.