International Journal of Finance and Managerial Accounting
Volume:5 Issue: 18, Summer 2020

This study was designed to assess the Women Entrepreneurs Failure Factors in the Case of Gojjam Zones. In particular the study investigated how Individual reason, Competition, General environment and corporate policy affect women entrepreneurs in small businesses. Therefore to understand and analyze business failure factors a case of Women Entrepreneurs in the case of Gojjam Zones, the researchers have adopted a quantitative research approach. The researcher collects data through questioner. Information from the participants was analyzed by using statistical package for social sciences. For this study the target populations are business companies operating in Gojjam Zones for the last five years (from 2006-2010 as of Ethiopian Calendar). Do you to data unavailability we failed to know exactly the number of women owned/managed business in the two zones/West Gojjam & East Gojjam/, the Sample Size of this study is determined using Infinite Population (where the population is greater than 50,000) sample size determination formula of Godden, (2004). Based on the formula A sample of 384 women entrepreneurs was chosen for the study. Both tables and frequency distributions were utilized to draw valid conclusions. From the study that individual characteristics/Motivations, managerial skills, knowledge & experience, and fear of failure/ of a woman were statistically significant at 5% level of significance.

This study analysis the effects of internal control system on Tax revenue audit performance in Ministry of Revenue South and southwestern districts under explanatory research design. The study employed primary data sources and analyzed it using a multiple regression analysis on SATA 14 software. The regression analysis results exhibited that control activities, control environment and information and communication components were significantly affecting tax revenue audit performances of Southern and south western regions of ministry of revenue main offices in Ethiopia. Based on the findings of this study, the researchers recommended that it is better if Ethiopian ministry of revenue strengthen its control activities in strategic manner because good control activities easily responds to the dynamic situation with the full potential and prevent frauds & misappropriations of public assets. Moreover, organizational structures need to be integrated and coordinated by establishing effective information and communication dissemination systems because tax auditors need relevant, timely and persuasive evidences that really reflects the fairness of the organizations’ position and promotes reporting reliable financial reporting.

The purpose of the present research is to develop the auditors' critical thinking model in evaluating the employers' financial performances according to Total Interpretative Structural Analysis (TISM). In this research which qualitatively is a combined research based on Delphi analysis and meta-synthesis analysis and quantitatively is based on total interpretative structural analysis, two target populations were involved. According to the results from the qualitative research on critical thinking in auditing, over 42 articles were studied and using the critical evaluation analysis method, a checklist with three main components: Critical Thinking Analytical Power, Critical Thinking Intuitive Power and Critical Thinking Interpretive /Inferential Power were identified in the form of 17 primary indexes. Then five indexes were omitted and two indexes were combined in two steps using the Delphi analysis method and finally a total of 11 critical thinking indexes enterned the quantitative analysis phase. In the phase of quantitative analysis, the prioritization of indexes were performed in four levels from the least effective as the first level indexes to the most effective as the fourth-level indexes. Accordingly , the systematic review of evidence; pursuing accounts according to the documents and information contents and reviewing the details related to the description of each registration in the corporate financial statements were recognized as the most effective indicators of critical thinking in auditing.

The present study first investigates the asymmetry of speedup - delay (gain and loss) and Sign Effect in Tehran Stock Exchange, then examine the effect of gender on the discount rate and explain it with the loss aversion. The sample is 403 investors in Tehran Stock Exchange, and the nonparametric Tests are used to test the research hypotheses. The research results show that there is an asymmetry of speedup - delay in the Tehran Stock Exchange, which means; for gains, investors delay premium (a discount rate) is larger than the speed-up cost (a discount rate) and for losses; the discount rates of speed-up are larger than discount rates of delay. Also, the findings of this study indicate that there is a Sign effect in the Tehran Stock Exchange; in other words, the discount rate of gains is greater than the discount rate of losses. This study also finds that gender is correlated with discount rates, which that means; women have a higher discount rate for the delay in gains and lower discount rate for the delay in losses, which is due to their higher loss aversion than men. These anomalies are incompatible with the traditional discount model predictions, which is widely used in financial matters and assumes a constant discount rate.

Price return and P/E are two important factors for a lot of investors based on the latest studies by researchers in Tehran Stock market; however, it is expected that the price and the variation of that affect the return and the P/E of any given market as a complicated system. The Bohmian quantum mechanics used referring to the time correlation of return and P/E of the stock market under consideration. In this study, we extend the quantum potential concept to determine the behavior of P/E and also price return. The obtained results show that the quantum potential behaves in the same manner for P/E and price return, also confines the variations of the P/E and price return into a specific domain. Furthermore, a joint quantum potential as a function of return and P/E is derived by the probability distribution function (PDF) constructed by the real data of a given market. It serves as a suitable instrument to investigate the relationship between these variables. The resultant PDF and the corresponding joint quantum potential illustrate that where we have light points in joint quantum potential chart, the probability of those amount of P/E and price return are more than other point.

Estimating the costs of software development is one of the most important activities in software project management. Inaccuracies in such estimates may cause irreparable loss. A low estimate of the cost of projects will result in failure on delivery on time and indicates the inefficiency of the software development team. On the other hand, high estimates of resources and costs for a project will waste opportunities for other projects. This paper presents a methodology for estimating the costs of software development. The methodology is a model-driven decision support system that consists of four subsystems; namely Data subsystem, Model subsystem, User Interface subsystem, and Knowledge subsystem. The core supports of this system are based on coherent theory on the nature of collaborative work and their mathematical models in software engineering that included in the model subsystem. This core provides a theoretical foundation for decision optimizations on the optimal labor allocation, the shortest duration determination, and the lowest workload effort and costs estimation. The experimental results and evaluations on Dataset NASA60 show that the proposed system has significant conformance with experience in practice. Based on the proposed decision support system, a wide range of fundamental problems in software project organization and cost estimation can be solved rigorously.

Abstract Personality is one of the ways to illustrate human’s characteristics which is usually related to some stable features and other hand Many research evidence regarding big five personal traits have been extended during the years. Current research presents a practical model for optimized selection of certified public accountants based on their personal traits. This study is of causal and behavioral type in terms of process and connection with surroundings respectively. Statistical population of the research are certified public accountants working in auditing organization and auditing institutes. In this study, the causal relationship between personal traits by the use of big five personal traits model (NEO-PI) Neuroticism, Openness to experience, Extraversion, Agreeableness, Conscientiousness and code of ethics ( Integrity, Independence,Confidentiality, Professional Competence, Professional behavior, Professional Regulations) have been investigated. Acquired data have been analyzed by using structural equations approach in SMART PLS3 software. The results show that agreeableness, openness to experience and neuroticism are the most significant personal traits of certified public accountants in a causal framework.

To achieve balance, equality, and elimination of prejudices, as well as the full development of organizations, ‎women need to be able to participate in the decision making process at various levels of the organization.‎‏ ‏In recent years, in the employment rate of women in society has increased significantly. The reason is the ‎remarkable competencies in women’s management style. Therefore, a new view to the management of ‎women is emerging in developing countries. The purpose of this study was to investigate the ‎complementary relationship between female board members and financial literacy with preventing earning ‎management in companies listed on stock exchange. 124 companies were selected as the research sample ‎using Systematic Sampling and after applying restrictions, from 2012 to 2018. Hypotheses have been tested ‎and analyzed using combined data regression techniques. The results of the study indicate that having ‎female members in board of directors has a significant effect on earning management. The presence of ‎educated women in the board will reduce profit management. Therefore, companies are encouraged to ‎have financially educated women on their board of directors.‎

Ranking of a company's financial information is one of the most important tools for identifying strengths and weaknesses and identifying opportunities and threats outside the company. In this study, it is attempted to examine the financial statements of companies to rank and explain the transparency of financial information of 198 companies during 2009-2017 using artificial intelligence and neural, fuzzy and neural-fuzzy network models. Accordingly, the best method to rank financial information transparency is selected. For this purpose, the information about companies in different industries is first sorted using the corporate financial statements in Excel software and then, the ranking of companies in each industry is determined on a scale of 1 to 5 in terms of financial and technical strength in the form of a diagram. In order to rank companies with artificial intelligence, the information obtained has been entered into Matlab software and neural, fuzzy and neural-fuzzy models are then implemented. After reviewing descriptive statistics and Fisher's test, companies are ranked. According to the results of the research, the best method for ranking is the neural method and the neural-fuzzy method. The results of the neuro-fuzzy method with 0.01 distance from the results of the neural method provide the best results after the results of the neural method. But in the fuzzy method, the ranking is far from the intended results and is not suitable for ranking of financial information.

This study aimed to evaluate the effect of type of players on ecosystem accounting system using structural equations. In total, 84 activists in the field of environmental accounting (ecosystem) were selected through convenience sampling. Subjects filled the 22-item questionnaire of components of actor network and the 25-item questionnaire of ecosystem accounting. Given the fact that the significance coefficients of components of political-social and technical actors were above 1.96, these two variables had a positive and significant effect on ecosystem accounting at 95% confidence interval. In addition, the significance coefficients of components of organizational and economic actors were above 2.58, demonstrating the positive and significant impact of these two variables on the ecosystem accounting. On the other hand, technology actors had no significant impact on ecosystem accounting. From the perspective of the subjects, some of the factors affecting ecosystem accounting system of Iran were the inconspicuous role of managers, creditors, and investors and accountability mechanisms and assessment indicators and environmental taxes, which directly or indirectly affected the results. Moreover, the simultaneous evaluation of the effect of five relevant indicators demonstrated that 68% of their changes were explained by these factors and actors.

The purpose of this study is to investigate the factors affecting the evaluation of the quality of voluntary disclosure, given that the factors used in internal research due to having an external source and focusing on the number of disclosures may not be an appropriate criterion for measuring the quality of information disclosure, so, it is necessary to provide new influencing factors on the evaluation of voluntary disclosure quality. In this study, first nine factors influencing the evaluation of voluntary disclosure quality were obtained through semi-structured interviews with 17 accounting and auditing elites. Then the effect of the nine factors on the quality of voluntary disclosure was statistically analyzed. The required information was collected from 384 questionnaires electronically through distribution in social networking groups between professors and accounting experts. Data analysis was performed by SPSS24 and AMOS24 software using structural equation modeling. Among the factors determined by the elite, factors such as access to voluntary information, form of voluntary disclosure, voluntary disclosure, attention to the type of industry and information users, having qualitative information characteristics, analytical disclosure and future disclosure had a significant and positive impact on the evaluation of voluntary disclosure. In addition, providing comparative information and non-financial statistics did not have a significant effect on the evaluation of the quality of voluntary disclosure

In today's investment world there is emphasis on the role of accounting information. Behavioral factors always play an important role in financial markets. All investors are not rational and their demand for riskiness of assets is influenced by their beliefs and feelings. Optimism, pessimism, self-confidence, ambiguity-aversion, etc. help changing the manner of decision-making process over time. So, this study aimed at investigating the role of accounting information on investors’ ambiguity-aversion in economic environment of Iran. For this purpose, information about 120 companies listed in Tehran Stock Exchange during the period 2013 to 2017 was collected and analyzed. Multivariate regression models were used to analyze the data. The results show that earnings announcement premium for companies with high level of ambiguity, is more than for companies with low level of ambiguity. As a result, investors respond asymmetrically to good and bad news, and this asymmetry decreases with increasing of ambiguity level.