فصلنامه دانش حسابداری مالی
سال سوم شماره 3 (پیاپی 10، پاییز 1395)

This study investigates the relationship between press coverage around of the annual earnings announcement and the pricing of accounting information among listed companies in Tehran Stock Exchange. Our Samples consisted of 147 companies during the period 1390 to 1393. We use the flash news as a proxy for the level of dissemination of firm-provided information by the press. We further use the full articles as a proxy for the level of the amount of new information provided by the press. The findings suggest that there is no significant relationship between the coverage of the annual earnings announcement with both accruals and cash flows mispricing. We also find that there is no significant relationship between the accruals mispricing and the role of information disseminating by the press. While the relationship between cash flows mispricing and the role of information disseminating was significant. On the other sight, we do not find any relationship between the accruals mispricing with the role of information creation by the press. Finally, the results show that there is a significant relationship between cash flows mispricing with the role of information creation by the press.

Senior managers are with various degrees of ability. It has been an important intangible asset that effect on the performance organization and increase. Also, Corporate Profits has been reduced by tax so, many Companies make choice Activities to Avoid Paying Taxes. Thus, the purpose of Present Study is to investigate the Empirical Relationship between Managers Abilities of and Activities Avoid Paying Taxes of the Listed Companies on the Tehran Stock Exchange. Data Envelopment Analysis has been used to measurement the ability of managers. Analysis and Research Sample Consisted of 145 Companies for the Years 2004 to 2013. The Multiple Linear Regression Analysis and Eviews Software used to the Test Hypothesis. Consequently, the Findings Show there is a Significant Negative Relationship between Ability Managers and Tax Avoidance. In other words, the Empowerment managers rather than other managers try to increase income by make long term investment and Generating Activities future, and they have Less tendency to Paying Taxes on the Activities.

The purpose of research is to identify factors that explain the pattern of reporting and corporate social responsibility and corporate social responsibility influence on the Stock Price Crash Risk. to achieve this goal, Using various aspects of social responsibility theory based on Carroll, Indicators for economic, legal, ethical, environmental and social was considered and Using confirmatory factor analysis, appropriate indicators were selected each dimension. The sample consisted of 86 companies during the period 1388 to 1393 based on data envelopment analysis, the performance was calculated corporate social responsibility. To calculate the stock price crash risk models has a stock return negative coefficient of skewness Chen et al (2001) was used. The performance index of corporate social responsibility to check the effects on the Stock Price Crash Risk based on panel data and multivariate linear regression, the results showed that the fulfillment of corporate social responsibility and risk falling stock prices, there is not a significant relationship.

A major challenge in studies of earnings management in accounting, finding a measure that indicates how much the company, its profits have management. A common assumption is that the benefits of accrual accounting are managed. In most research, the discovery of earnings management, based on the linear regression model by Jones (1991) suggested, respectively.
This study compared performance based on fuzzy linear regression models in detecting earnings management compared with the ordinary least squares linear regression models. A major problem in the Jones model, the need for long time series of data in the financial statements in companies. An alternative method for estimating the coefficients of the linear regression model with ordinary least squares linear regression fuzzy. In this study of 72 listed companies in Tehran Stock Exchange during the years 1380 to 1392 were studied. Even during the 4-year-old data and the performance of fuzzy, more conventional regression, respectively.

How to determine the audit fees is one of the main challenges of auditing. Correct and logical pricing auditing services leads to better performance of auditing services and forms specialized audit services market. For this reason, identifying and ranking of the effective factors on the pricing of audit services have been considered by using fuzzy logic in this study. For data collection, audit experts was selected as statistical society and paired comparisons questionnaire was used. Using Expert Choice software, the weight of each factor identified and by using Pareto charts was determined that 80 percent of audit fees depend on 9 factors including volume of operations, complexity of operations, the quality of client's internal control, the geographical distribution of operation, the size of the entity, the premier audit, type of previous years comments and of experience to office audit in a company that necessary for auditing institutes and organizations in order to specify auditing fee, pay attention to above factors based on their value.

Stickiness of costs occurs as declining of the demand, in order to avoid adjustment costs, managers decide to maintain the unutilized resources. Managerial decisions to maintain unutilized resources can also be caused by personal considerations and result in agency costs. In this study, the effect of the agency problem on degree of costs stickiness has been examined. Free cash flow, the CEO tenure and CEO horizon has been used as variables of the agency problem and the number of 135 firms were selected in the period of the years 1383 to 1393 as a statistical sample which totally created a number of 1485 firm-year. In order to test these hypotheses of the study, multiple log-linear regression, using pooled data through generalized least squares method with cross-sectional weighting, has been applied. The findings of this study indicate that there is a positive and significant correlation between the free cash flows and the cost stickiness of goods sold, the sales, general and administrative costs and furthermore, a positive and significant correlation between CEO tenure and the cost stickiness of goods sold, and moreover, a positive and significant correlation between CEO horizon and the cost stickiness of sales, general and administrative costs; by contrast, no significant correlation between CEO horizon and cost stickiness of goods sold, CEO tenure and cost stickiness of sales administration and general cost has not been found. Overall, the results indicate that there is positive and significant relation between the agency problem and degree of costs stickiness.

Discretionary accruals models, which have been mostly used to measure magnitude of earnings management done by managers, might have overstated income manipulation and resulted in an increase in error type alpha in empirical studies. Emphasizing on detecting revenue management instead of earnings management, this study employs a model which provides an unbiased estimation of discretionary revenues, as an alternative proxy for earnings management. The findings, which are obtained by regression of a panel data sample including 860 firm-year observations, documents that (1) the stock market prices the information contained in discretionary revenues and (2) stock prices negatively response to the discretionary revenues. The findings suggest that the discretionary revenues have incremental information content, and consistent with opportunistic earnings management explanation manager’s engagement in income manipulation is not a wealth-maximizing approach which may benefit shareholders. Furthermore, the results of a comparison of two non-nested models, revenue and accrual model, using AIC and Cox’s Z test shows that the alternative proxy, discretionary revenues, gives a more realistic and powerful prediction of firm value.