مجله حسابداری مدیریت
پیاپی 7 (زمستان 1389)

The main purpose of this study is to investigate the relationship between macroeconomic variables (inflation, growth of stock price index, employment rate, and Gross Domestic Product (GDP)) and stock returns in Tehran Security Exchange(TSE) between the period 1380 to 1387, using the VAR modeling and Granger causality tests. In this study, seasonal variables were collected and studied. The results showed that employment rate growth can not explain the stock returns and the causality of any relationship between employment rate growth and stock returns does not exist and only stock returns with a lag period is able to explain employment rate growth. GDP with a lag period is able to explain the stock returns and the stock returns with a lag period can also explain the GDP. The bi-causality relationship between stock returns and GDP, as being aware of either of them, the other variable can be predicted. The stock return with tow lag periods is able to explain the inflation. The monocausality relationship between both from stock return to inflation, as being aware ofstock returns, the inflation can be predicted. Growth of stock price index with tow lag periods is able to explain the stock returns and stock return with tow lag periods can also explain the growth of stock price index. In addition, the mono-causality relationship between both from stock returns to growth of stock price index, as being aware of stock return, the growth of stock price index can be predicted.

Cognition is one of the most fundamental concepts in complex systems. This concept concerns the soft nature of future changes.Subjective and intellectual abilities increase the manage men capabilities of the organizational and even staff operation. Ignoring the cognition will emerge weakness to confront and coordinate new changes of the future so that all the changes will interpret technologically. Therefore it is better that a part of technology budget all costTo researches on cognition and recognizing the new cultural and social changes. Investigating the history of the past events and the emergence of new phenomenon based a strong theory presents a new model of the future. So that it becamevery important in human and behavioral sciences¡ including¡ management¡ planning¡ policy making economy and even accounting. This article has a philosophical and theoretical to the subject. Results show that cognition has changed to a unique necessitate in the organization and future studies. So that scientists and researchers have special attention on it.

Policies and programs, infrastructure construction and government, through the construction budget as an important and comprehensive Sindhi been applied and is implemented. Civil Affairs in the development of infrastructure funding and economic infrastructure, social, plays an important role and its importance is such that in the Budget and Planning Act 1351 specifically Section 5 and 7 of this is expressed. So study the factors affecting the quality and execution of budget construction and implementation of Pathology, greatly contributed to the realization of programs and government policies will be. In this study, the researcher realized Pathology construction budget in Tehran during the first four years of the fourth development plan has paid. The main goal of this study, the lack of recognition of existing problems in the way of achieving development executive budget development is in Tehran province. Research on a four-year period 1384 to 1387 using the Spearman correlation coefficient test was performed. Descriptive research methods - A questionnaire survey and data collection has used. The study of all staff, financial, housing Vshhrsazy Tehran province, Mines Industries Organization, Tehran Province, Tehran Province Road and Transportation Department is renovating schools in Tehran and sampling all the organizational conditions is considered. Review research findings on the relationship between independent variable (delay in credit allocation, bureaucracy, time prediction programs, structural problems within the organization, process cost, estimated improper construction budget) and the dependent variable (civil or non-realization of the budget delay in the implementation construction budget) showed, respectively, operating expense and delay in the allocation process credit most effective in achieving non- construction budget and development budget is the delay in implementation.

Importance due to the nature of important economic variables affecting the economic system, the relationship between these variables and each of their priority research and studies of political economics and economists. Ford mental variables such as inflation important problem affectation the economic system that optimal resource allocation and income distribution over time and prevent fine in the production and economic exchange and non-national currency (exchange rate) in term of the countries dependence on income foreign currency from oil sales that the variable are evaluated and analyzed for their affect on each other and other variables such as GDP and volume have been used income volume. In this paper using the vector regression (VAR) in which all variables are endogenous and on any particular economic theory does not rely on the above subject. VAR analysis tools in this article include: immediate response (IRF). Functional and how immediate shock affect on the variable period of desired show and analysis of variance contribution rate due to shocks other variables shows. According to the results of the granger causality response function, the effect of inflation on exchange rate on inflation but the effect is statistically unique so that shock in deuced inflation in the third period and the basis of shock induced inflation third period on folly additive has affected the exchange rate.

In this paper, we have examined the determinants of ranking firms in Tehran Stock Exchange on the bases of timeliness and disclosure quality. Study sample are 311 firms. We have found there is no relation between return on asset , auditor type, financial leverage and firm type with financial statements timeliness . But, there is a positive relation between firm size and industry with financial statements timeliness in study sample. We have also found a negative association between auditor report type and governmental ownership with the timeliness of financial statements. The results of this study show that in emerging markets such as Tehran capital market, financial statements timeliness is more depend on audit report type. That is, when the audit report is unqualified , financial statements timeliness would decrease.

Accounting software has been used as one of the parameters of accounting information systems in companies. As such, a study of whether exist main characteristics of AIS in these software or not, is the main interest of this article. An accounting information system should have features such as compatibility, flexibility, internal control, general characteristics, training, and reporting structure. The above – mentioned characteristics can be considered as main variables of this study with regard to their impact on. Dependent variable – accounting software. These variables have been selected and a six-hypothesis of research have been analyzed. Research method in this article is descriptive – survey and is completely applied one. The basis of data gathering consists of primary inputs and secondary inputs by making use of questionnairs, interviews and documented inputs, derived from traditional and digital libraries. Statistical societies in this study are zanjanbased business, service and merchandising companies. The sampling method is random quota sampling which derives from Cochran Formula by using size of sample. Descriptive and inferential statistics have been used for information analysis. For descriptive statistics, general characteristics of sample (sex, age, work experience, discipline, kind of activity and the number of human resources) have been described. For inferential statistics by using one- sample T-test and kroskal valis the significance has been defined. With regard to indentifying the extent of influence of some used variables in case companies. All of them except reporting structure have been characterized as suitable AIS. All hypotheses indicate that compatibility and control have nothing to do with companie's activity and flexibility in the number of human resources.

In recent years, corporate governance is discussed as an effective strategy in increment the financial reporting quality and results the various experimental researchers shows that ideal corporate governance causes to enhancement the earning quality. This paper (study) evaluates the effect of corporate governance on the earning quality in the accepted corporates in Tehran stock exchange hall during years:1383- 1387,too.There is some corporate governance mechanisms which is measured in this research consists of: percent of the institutional shareholders ownership, block numbers of the main shareholders ,percent of the unbond managers in the broad of managers ,unavailability the managing director (general director)as manager or assistant manager the broad of managers and auditor size is independent. These research results shows which there is a positive correlation between percent of the institutional shareholders ownership, block numbers of the main shareholders, percent of the unbond managers in the broad of managers, unavailability the company's managing director (general director) as manager or assistant manager the broad ofmanagers and auditor size is independent and (with) earning quality.

Net income and its components in the profit and loss account are presented, the primary measure of financial performance is assessed which is very attractive for users. So it seams essential that should review this attraction leads to an increase in value for a company or not? Study for examining this issue is needed community survey companies listed in Tehran stock exchange, based on condition intended to select the sample, 49 companies during 1378, was acted. To gather information from a library method is used. Also for data analysis used regression. Research findings suggest indicates that the levels and components of the income statement information in connection with determining the value of the company are considered other. Result provider indicates that contact surfaces ad components for profit and loss ratio of market value to book value is higher than Q Tobin.