مجله حسابداری مدیریت
پیاپی 6 (پاییز 1389)

The present research is investigating “The relationship between intellectual capital and indices performance assessment of companies in Tehran Stock Exchange”. This subject was tested by searching the relationship between intellectual capital as independent variable and earning before tax, operating cash flows and value added as a dependent variables. Statistical society of this research includes all admitted companies in Tehran Stock Exchange from 1383 to 1387 that have determined requirement for statistical society. Then 73 firms of statistical society were selected and studied.

Investors aim at maximizing their wealth. Growth opportunities are a driving force that creates motivation and is considered rewarding for investors. Improving professional knowledge in the field of investment along with the expansion of information technology led the capital providers to invest their cash/capital in companies where there is a better chance for profit. Thus capital has had a multi-facet movement and increased greatly in recent years. In this study we analysis of the association between firm investment opportunities and firm performance by using data of firms listed in Tehran stock exchange we examined 85 firms accepted in Tehran stock exchange 2003-2009 periods. Finally¡ regress model using for test hypotheses. The results demonstrate significant evidence of an association between investment opportunities and firm performance.

Critical role of accounting and financial reporting is providing useful information for different and entitled users to help them in making economical decisions. While repeatedly it is stressed that value of accounting information is it’s convenient usage not necessarily it’s reporting, sometimes it is mentioned that the users of accounting information couldn’t understand the meaning of released information in the expected level. Besides reducing the effectiveness of accounting reports, by creating vast information asymmetry, this subject causes to reduce capital market efficiency. In this study it is intend, with aid of accounting and financial reporting qualitative characteristic, determine perception gap of qualitative characteristic preferences between profession, users and preparers of accounting information and also areas of financial reporting whereby this gap is huger and deeper. In order to test, two main hypotheses of the study that were designed by theoretical framework, 281 questionnaires distributed among accountants, auditors, stock analysts, bank specialists and accounting and management students. Collected Data tested by Kruskal-Wallis and Friedman statistical methods. The results showed there is a meaningful differences among profession, preparers’ and users’ viewpoint about accounting qualitative characteristics preferencesand specially auditors comparing to others less satisfied of level of current financial reporting accordance with qualitative characteristics. Moreover this study revealed that respondents, among six investigated qualities comparing to timeliness, Comparability and Relevance more complain of current condition of the inadequate disclosure, have no sufficient Reliability of presented financial information. This finding is in accordance with past findings that showed in contrary to public imagination, FASB by concentrate on standard-overloud, states that the best way to achieve accounting objectives isn’t always increasing the level of accounting disclosure, but also quality and form of disclosure or it’s reliability must be considered.

In this paper, we examine relation between Z’Altmans Bankruptcy Index and Auditor Change over a 7- period in 56 firms in Tehran Stock Exchange. We report evidence that auditor change and Z’Altmans Bankruptcy Index and it’s variables have not a positive relation. There is also no relation between auditor change and firm size in study sample. But we found a positive relation between auditor change and firms leverage, qualified audit opinions and ownership change. Our findings contribute to the literature on Determinants of Auditor Change and they implicate that the auditor change factors are likely non- quantitative Factors such as change of ownership.

If investors inrest all their stocks in one special possesson, they may confront with many risck and only gain major capital but also minor capital too. So, they select set of investories in their decisions, so that set is the best of possible set from investory, until, they can gain access to their optimum out put that is close to market out put. Aim of this search is that with use from 2models such as 3 Fama & French factors and Value at Risk model, in Power of estimation models for selection of best portfolio, to designers is helped. Hypothesis of this search is based on this subject that every one has foresight ability estimation optimazed portfolio. Atlast, after to do test of hypothesis by regresion, this result is Fama & French 3-factor has power of suggestion in selection of optimazed portfolio and Value at Risk moel has power of suggestion in selection of optimazed portfolio.

Cash flow prediction is an important purposes of financial reporting, because provide important information for internal and external users. Most researchers believe that accounting data can be used to predicting future cash flows. In this paper we Study the ability of earning, cash flows, and accruals to predicting future cash flows. In order to study the predictive ability of used models, Pearson correlation, and regression pooling data has been used. The results show that current cash flow alone has superiority in predicting future cash flow than current earnings alone and Also, disaggregation of earnings into cash flow and accruals as well as adding accrual components to the model which already contains accruals data implicitly in the form of earnings generate superior explanatory power with regard to future cash flow. Finally, adding short term accruals (change in accounts receivable, change in accounts payable and change in inventory) in compare with long term accruals (depreciation and amortization) to the earnings-based model, lead to increase higher the ability of predictive future cash flows.

this paper with purposes, such as examination of relation XBRL with special quality of accounting information, recognition and identify XBRL and usage that in accounting description and offer how works XBRL and analysis of benefits and blemishes XBRL as a relations XBRL with special quality of accounting information from approach of superior accountants on accepted companies in Tehran Stock Exchange was formed .through 479 accepted companies in Tehran Stock Exchange in the second half of 1388 on error 0/1 and the Cochran method, that should be taken about 85 samples, so to display the questionnaire method and the possible random without replacement, was distributed. Evaluate research hypothesis at the level of agreement from the table confidence 0.95 were used. The results revealed theapproved XBRL relationship with each variable being related, reliability and comparability of accounting information was. Also evaluate variables in terms of research priorities of the Friedman Statistic SPSS software was used were identified between variables in terms of research priorities are different.

Kaplan and Norton Introduced BSC instrument on organization field. Presumption for accessing the organization operation implied that not only limited to the traditional financial criterion but also completed with the customer satisfaction factors, internal process and growing abilities. BSC is a comprehensive tool for the operational assessment. Dynamic system is also a tool for reviewing and analyzing the behavior of a system with case and effect relationship. In order to understanding the digit index influenced factors , dynamic model is an efficient tool. Simulation based on BSC ability by the what if test can determine the appropriate strategies and goals. This article described the executive ways with the BSC and dynamic system in order to the efficiency and dominant the weakness in Mahan air line.