مجله حسابداری مدیریت
پیاپی 33 (تابستان 1396)

The purpose of thisresearchis to determine the quality of four of the critical accounting or principal proceduresdisclosure, including how to identify bad debt provision, depreciation method, pension benefits plans, and evaluating inventory on information asymmetry.
The disclosure quality scorein the annual financial statements and board of directors report have investigated by researcher-made checklist rely on Tehran stock exchange requirements for sample firms. Data derived from all firms listed in the Tehran Stock Exchange thatachieved with screening method ina 14-years period from the years 2000 to 2014.
To test the hypothesis, spss and Eviews softwaresand panel data with random effects is used.
The results show that there is a significant negative relationship between disclosure quality of critical accounting procedures and information asymmetry. In other words, increase the quality level of disclosure practices critical accounting procedures in the financial reports of companies is to reduce information asymmetry

This research is aimed to apply three different approaches toward costing (namely traditional, TDABC, and Fuzzy TDABC) to calculate actual costs in “Lo’ab Yas Fars Co.”. Three main hypotheses were stated for this research, that each one is involved comparing methods for calculating actual cost two by two. Required data for assess in comparing these hypotheses are gathered through library and field research. These data were related to Year 1391, (Persian calendar) and inserted in all three models. To confirm or reject each hypothesis, both parametric and non-parametric statistical tests were used. The results confirmed the hypotheses 1 (claiming that there are significant differences between results of the traditional and TDABC systems) and 3 (claiming there are significant differences between the results of TDABC and fuzzy TDABC); however, a significant difference was not found between the traditional and fuzzy TDABC systems (hypothesis no. 2). Generally, it can be concluded that TDABC system supported by equations and temporal stimulants is able to calculate the actual cost with more precision and accuracy.

This study, for the first time in the country, the impact of the application of creative thinking "El Ranco Province and Chad" on developing student's skills in management accounting, to evaluate the use of effective methods of accounting students during internships, in order to train skilled management accountants conducted Is. This study, a quasi-experimental study design before and after accounting trainee course, is that the 50 students of final year Bachelor of Accounting Branch of Islamic Azad University in the academic year 1394-95, took place. Data collection tools, measure creative thinking Peter Honey and evaluation sheets managerial skills training, based on the BARS. To analyze the data, independent t test, t-test and correlation test was used.The results showed that 72% of students in the control group after the intervention of creative thinking, their managerial skills was moderate. But 68 percent of students in the experimental group level managerial skills, skill level was good.After applying creative thinking model and Chad El Ranco Province in training, management skills mean scores in the experimental group and the control group increased significantly. Of course in Creative Thinking Model in training the experimental group increased more special skills and general management skills in aspects of management were compared to control group.

This article aims to study the factors affecting the dividend payout ratio and compare the forecast accuracy of neural network and regression models using the data for the companies listed on Iran OTC market. This article also studies the relationship of last year dividend payout ratio, fixed assets to total assets ratio, current ratio, assets-to-debt ratio, revenue growth, accounting earnings quality ratio, and cash return on assets as independent variables with dividend payout ratio as dependent variable. For hypothesis testing, second-order multiple egression model was employed with a sample size of 50 companies in OTC market during a 5-year period of which their end of fiscal year was from March 20th, 2011 to September 22nd, 2015. The results showed that last year dividend payout ratio, fixed assets to total assets ratio, current ratio, assets-to-debt ratio, and accounting earnings quality ratio have no significant relationship with the dependent variable. Revenue growth and cash return on assets, however, have a positive, significant relationship with dividend payout ratio. Findings also indicate that forecast error of neural network is smaller than that of regression model. Therefore, neural network gives better forecast

Corporate Social Responsibility (CRS) is sensitive and significant issue in recent years and consider as a major factor in the survival of any organization. The aim of this study is to investigate the relationship the Earning Quality, Profitability and Disclosure Social Responsibility in listed companies in the Tehran Stock Exchange. To measure earnings qualities, Profitability and Corporate responsibility have been used an American Institute standard known as K.L.M which ranks organizations based on social and environmental standards every year. The study population includes all companies listed on the Stock Exchange in Tehran that after studying and investigating among them have been selected and chosen 100 companies. Sampling done based on Systematic elimination and for all estimates have been used EViews8 software. This study is, Practical Research and has Deductive-inductive approach and Solidarity belongs to regression analysis. Disclosure Social Responsibility consider as a bridge between business units and stakeholders. Hypothesis test results indicate a positive and significant relation of Earning Quality and profitability of companies with Disclosure Social Responsibility.

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 Quality of information. 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 87 companies during the period 1385 to 1393 based on data envelopment analysis, the performance was calculated corporate social responsibility. The performance index of corporate social responsibility to check the effects on the quality of accounting information based on panel data and multivariate linear regression and logistic, the results showed that the index of fulfillment of corporate social responsibility and predictive value of a positive and significant Relationship exists. Also results showed that the index of fulfillment of corporate social responsibility with Feedback value was positive Relationship, but this Relationship was not Significant and the coefficient of performance of corporate social responsibility and other qualitative characteristics include the conservatism, Neutrality, Rep faith fullness and completeness was not significant relationship

One of basic management accounting assumptions suggests that changes costs have proportional relationship with increasing and decreasing activity level. But this assumption has been discredited by introducing discussion of costs stickiness. Beside, cost inertia is related with change in property, plant and equipment. This study investigates the asymmetric cost behavior in terms of two-driver model of cost stickiness and cost inertia. The elective examples of research include 91 Tehran Stock Exchange listed companies for period of 7 years from 1387 to 1393. Multivariate Regression pattern have been used to analyze the data and examination hypotheses of study. The results of study indicates that in first hypothesis there is a meaningful relation between property, plant and equipment (PP&E) as an additional cost driver and enhancement the empirical specification of the asymmetric cost behavior model. There for the first hypothesis of study is confirmed. By analyzing second hypothesis it was concluded that cost inertia in resources driven by property, plant and equipment (PP&E) is not greater than the cost stickiness in resources driven by sales. There for the second hypothesis of study is not accepted.

In recent years, economic sanctions resulted in intense stagflation in Iran. Such heavy sanctions lead to a significant decline in profitability of Iranian firms. Decline in the firms’ profitability is likely to motivate managers to engage in earnings management. However, there is scant evidence regarding the effects of such macro-economic issue on financial reporting quality by firms. Hence, the present study investigates the effects of stagflation on earnings management. To test research hypotheses, 780 firm-year observations were collected from annual reports of firms listed on Tehran Stock Exchange between 2009 and 2013. The results of multivariate analysis reveal that stagflation has a positive relationship with both real and accrual-based earnings management. That is, Iranian firms manipulated earnings in stagflation period (2012 and 2013). Additional tests indicate that up-ward accrual-based earnings management occurred in stagflation period. The findings of this study support signaling theory interpretation in relation to earnings management in stagflation period.