فهرست مطالب

Journal of Advanced Research in Accounting and Auditing
Volume:1 Issue: 2, 2016

  • تاریخ انتشار: 1395/06/20
  • تعداد عناوین: 6
|
  • Considering the Standard and Optional Disclosure of Internal Control Weaknesses Economic Results of companies Listed on the Tehran Stock Exchange
    Hadi Saeidi Abolfazl Abbasi Pages 1-5
  • Seyed Hossein Miri, Mahsa Davarpour Pages 6-11
    The purpose of writing this study was to investigate the relationship between profitability and economic situation of the banks listed in the Tehran Stock Exchange is 93-85 years. Relationship between the profitability of public and private banks listed in the Tehran Stock Exchange and in the years 1385 to 1393 are the country's economic conditions. The relationship of their asset efficiency macroeconomic indicators such as gross domestic product (GDP), consumer price index (CPI) and the industrial production index (IPI) were studied. The population consisted of 381 companies listed on the Stock Exchange by six banks, investment is, therefore, a simple random sampling method, 60 Industrial Co., were selected. The aim of the research, descriptive analysis and the type of a case study and practical. Research tools based on interviews, surveys and statistics Stock Exchange and the Central Bank is documentation. To test the hypotheses of the Kolmogorov-Smirnov method was used to normalize the data, the Pearson correlation, simple linear regression, comparing two population and T-test was used to confirm or reject the hypothesis. The results of the research indicate that the return on assets of banks listed on the stock exchange and GDP, there is no significant relationship, and not approved. Also positive and significant correlation for return on assets listed banks and the consumer prices index, which is approved.
    Keywords: Exchange, Return on assets, GDP, Industrial Production, Index of consumer prices, Public, private banks
  • Elahe Sarfi, Elham Abdi Alamdasht Pages 12-17
    Today, information is an important tool in economic decision-making and without doubt, the quality of decisions depends on the accuracy of the information. Financial statements, especially investors in the most important source of external parties access to information is required. There is evidence of the fact that their managers to achieve profit entity, acting in their real earnings management. As well as any commercial units according to the type of their activity in the sphere of action that results in different ways their performance evaluation and assessment and measurement. This study examines the effect of manipulating the real activities and accounting function after it has paid. The sample used in this study consisted of 109 companies listed on Tehran Stock Exchange in the period to 1392 is 1388 years. The dependent variable of this study, return on assets is adjusted. Independent variables examined their effect on the adjusted return on assets, including the activities actually manipulate and are manipulated plus actual activities. The collected data as Excel file was in the database. The hypothesis testing, multivariate regression models based on data fusion techniques using econometric software Eviews is done.
    Keywords: Manipulating real activities, Adjusted return on assets, Accounting practice, Discretionary spending, Costs of production, sales
  • Mahboubeh Jaffari Pages 18-22
    The objective of corporate governance system is to ensure the non-occurrence of opportunistic behavior realized by reducing representative problems and the potential asymmetric information between the agent (manager) and different stakeholders different (shareholders, creditors, etc.). This study examines the relationship between corporate governance indicators and risk management of disclosure of financial information on 18 private banks listed in the Tehran Stock Exchange from 2007 to 2013. To extract the risk management of disclosure of financial information, exploratory factor analysis was used, and to explain the relationship between corporate governance criteria and index of risk management of disclosure of financial information, panel data regression analysis (panel data) was used.
    Results of F-Limer and Hausman test results determine the estimation of fixed effects model. The estimation results indicate the positive and significant effect of managerial ownership, ownership of major shareholders and the internal auditor on the risk management of disclosure of financial information. In addition, the results of model estimation indicate a significant negative effect of the existence of state ownership and board composition on risk management of disclosure of financial information in the selected banks.
    Keywords: Board size, Information disclosure banks Operating Composition of the Board, Risk management
  • Ramtin Yadegari, Mina Mansourian, Aila Kord Pages 23-28
    Dividend policy is one of the most controversial financial issues. Patterns contradictory ideas that are sometimes lacking strong experimental backing, seeks to explain dividend policy company. Dividend of two very important aspect is debatable. On the one hand is a factor affecting the investments of the company. On the other hand many of the company's shareholders want cash dividends are, hence managers with the goal of maximizing wealth always must be between different interests, they are a profitable investment opportunities and balance. Therefore, dividend decisions taken by managers is very sensitive and important. All-sided attention to factors and constraints affecting the profit share policy in addition to the maximum render the wealth of the shareholders, the company in the field of preservation and survival of mankind, the competition and the increasing growth and development it provides. The main topics of research on the factors affecting the Division of profits that factors such as return on assets and return on equity and profit per share and operating profit and economic value added can be divided into affect benefit policies.
    Keywords: Dividend, Return on assets, Equity, Economic value added, Operating profit
  • Sedigheh Tootian, Mostafa Hashemi Tileh Noei, Mahsa Farahani Pages 29-35
    The aim of this study was to investigate the impact of information quality on the stock price, trading volume and volatility of stock returns of companies listed on the Tehran Stock Exchange. The population of listed companies in Tehran Stock Exchange in the period 1385 to 1394 are exchange listed companies. The sample size based on the systematic elimination sampling of 102 companies were selected as sample. Post-event research, data collection method is library. The results showed that the quality of financial information on the company's stock price, trading volume and volatility of stock returns of companies listed in Tehran Stock Exchange is significantly effective.
    Keywords: Quality of information, The stock price, Trading volume, Volatility of stock returns Stock Exchange