فصلنامه پژوهش های تجربی حسابداری
سال ششم شماره 3 (پیاپی 23، بهار 1396)

This study is aimed to investigate effects of corporate social responsibility on sticky cost behaviour in firms listed in Tehran Stock Exchange. For this purpose, five hypotheses are developed and data on the 105 firms listed in Tehran Stock Exchange for the period from 2006 to 2015 are analysed. The hypotheses are tested by regression model using panel data with fixed effects approach. The results show that there is sticky cost phenomenon in firms listed in Tehran Stock Exchange. In addition, the results show that the ratio of employee number to total assets, the ratio of research, development and advertising costs to sales and the ratio of tax to sales, as indicators of corporate social responsibility, have significant positive influence on sticky cost behaviour. Also, the results indicate that the ratio of fixed assets to total assets and corporate governance ability, as indicators of corporate social responsibility, have no significant effect on sticky cost behaviour of Iranian firms.

Today, great changes have been occurred in information technology of accounting and financial activities area, so that XBRL is more applied. This research is aimed to investigate effects of using XBRL on financial reporting of Iranian firms. The research population includes all mangers of firms listed in Tehran stock exchange, academics and certified accountants who are member of Accountant community of Iranian. The study sample is selected according to Cochran method, and a questionnaire including 25 inferential questions and 7 explorative questions is provided. To investigate the relation between XBRL and studied factors, the Chi-square rank correlation is used.
Findings show that the most significant relation is between XBRL and information access time.
Given the research results, one can claim that XBRL can enhance manager's planning capability, speed the implementations, provide the mangers with more on time information and decrease final cost of financial reports.

This paper studies management bonus and disclosure quality, using historical data of firms listed in the Tehran Stock Exchange during the period from 2010 to 2014. The empirical evidence from other countries shows a significant positive correlation between management bonus and disclosure quality. To test the hypotheses the multivariate regression with panel data is used. The results of the first hypothesis test suggest that there is a significant negative relation between the cash bonus payment and disclosure quality. The results of the second hypothesis test suggest that there is a significant negative relation between non-cash bonus payment and disclosure quality too. The findings of the research hypotheses confirm moral hazard hypothesis of possibility for mismanagement to get more bonus.

This study discusses effects of audit reporting status and quality on the behaviour of investors in the capital market. For this purpose, type of auditor's opinion, levels of discretionary accruals and stock trading volume are variables used as indicators of report status, audit quality and investor's behaviour measurement, respectively. The sample includes 121 firms in an 8 year period (2006 to 2013). To test hypotheses, panel regression model and Eviews8 software are used. Findings show that there is no relation between the quality of audit reports and trading volume but there is a positive relation between the status of audit reports and trading volume. This means that the more number of audit report qualification paragraphs and thus the transparency of the firm, the more willingness to invest in the firm stock

This study is aimed to investigate and analyse the paradigm of articles published in the field of management accounting in scientific specialized and non-specialized journals in the past three decades. This research examines the articles paradigm in four areas of subject matter, method, context and theory, by using the quantitative meta- analysis of content technique, statistical analysis and econometric analysis, in twenty accounting and financial Journals in the period from 1992 until the summer of 2015. Time period of this study is classified into two sub-periods of before and after the advent of the Journal of Management Accounting. The results show that specialized and professional journals are significantly different from the non-specialized and academic Journals in terms of research methodology and theory used. The results also confirm a significant difference of theory and context between the two specialized management accounting journals. On the other hand, there is no significant difference between the components of articles paradigm in the first sub-period as compared to the second sub-period. Using the results of this research may help researchers to provide more useful articles being published in each of the four paradigms in future

Dividend policy and factors affecting it are among the important topics widely used in modern financial literature. In most studies in this regard, researchers have pointed out some firms characteristics. The results of recent studies show that Managerial Ability is one of the determinants of dividend policy. In accounting literature, managerial ability is one of the dimensions of human capital, which is classified as an intangible asset. Some researchers define managerial ability as management efficiency for changing the company`s resources into revenue, as compared to the competitors,. This article is aimed to study the effect of managerial ability on dividend policy. The sample consists of 118 firms listed in Tehran Stock Exchange (TSE) from 2007 to 2014. Managerial ability is a part of firm`s performance, which is not affected by the firm's intrinsic factors. In order to calculate and analyse the managerial ability data, the model proposed by Demerjian et al. (2012, 2013) is employed. Hypothesis testing is performed using multivariate linear regression statistical methods and Data Envelopment Analysis model (DEA). The results show that managerial ability has a positive significant effect on dividend policy. In other words, more able managers pay more dividends. Also, according to the findings, cash flow is effective on a firm dividend level, that means dividend is sensitive to cash flows

This research examines effects of information risk and transaction costs on market reaction to earnings announcement. The sample includes 828 earnings announcement of 69 firms listed in Tehran Stock Exchange in the period from the first half of the year 2008 to the second half of the year 2013.The research hypotheses are tested using GMM dynamic panel data method. The research findings show that in the first half of the year, information risk has a significant negative relation with the market reaction to unexpected earnings; however, in the whole year period, there is no significant relation between these two variables. On the other hand, in the whole year period, transaction costs have a significant positive relation with the market reaction to unexpected earnings, however; in the first six months, there is no significant relation between these two variables. In other words, findings indicate that investors pay more attention to non-financial factors such as political and economic factors than financial factors such as information risk and transaction costs.

Over the past decades, organizations all over the world have adopted enterprise resource planning (ERP) systems. However, there is few researches regarding the accounting benefits of adopting ERP systems. The principal aim of this study is to investigate the accounting benefits of adopting an ERP system by firms and also to examine whether there are differences between accountants and IT professionals concerning how each group assesses ERP accounting benefits and ERP user satisfaction. The sample consists of 46 accountants and 25 IT professionals from Iranian firms. Findings show that accounting benefits derived from ERP systems have effects on accounting process and methods. Also, statistically, there is no significant difference between the viewpoint of accountants and IT professionals concerning ERP accounting benefits. Furthermore, this research explains accounting benefits and cost of ERP which affect ERP user satisfaction. Furthermore, this study will provide useful results for those who research accounting benefits from ERP system and ERP user satisfaction.

Some empirical evidence indicate that firms during the period of seasoned equity offerings take necessary actions of earning management and market timing and also, applying each of these approaches is affected by their size. The aim of this study is to investigate the relation of size, earning management and market timing to firm performance during the period of seasoned equity offerings. The sample of this study includes 63 firms listed in Tehran Stock Exchange that have experienced seasoned equity offerings from 2001 to 2013. The test of comparing two population means and panel data regression method have been used in order to investigate the relation of size, earning management and market timing to stock performance. Research findings indicate that earning management has a positive significant influence on short term performance, while it has a negative influence on one-year performance; however, market timing weaken the short term, one, two and three-year performances. Also, it cannot be claimed that a firm's decision of earning management and market timing during the period of seasoned equity offerings is affected by its size.

This paper investigates the relation of managerial ability to audit fees and going concern opinions of some firms listed in Tehran Stock Exchange (TSE) from 1382 to 1392. In order to measure the managerial ability, the management scores defined by the two-stage DEA model of Demerjian et al. (2012) have been used. Moreover, audit fees and going concern opinions have been considered as audit risk. The sample consists of 1,034 firm-year observations from 94 unique firms. OLS and Logistic regressions have been used to test hypotheses. The results show that any increase in managerial ability decreases audit fees and likelihood of going concern opinion. Generally, the findings support the notion that the managerial ability is relevant to auditors’ decisions. This evidence is particularly important because there is a paucity of empirical evidence on the relation between managerial characteristics and auditors’ decisions.