مجله حسابداری مدیریت
پیاپی 52 (بهار 1401)

The book is one of the most important necessary components of education in higher education of Iran. The state of publishing and printing of textbooks indicates the situation of excellence of the disciplines, Therefore the main purpose of this study is to investigate the publishing status of cost accounting and management accounting books. In this research, a quantitative content analysis method has been used. The statistical population includes all books in the field of cost accounting and management accounting in the latest descriptive bibliography of the National Library until the end of March 2019. The results indicated that out of a total of 803 books, about 37 volumes were published before 2000, and the rest after that. The most active writer in this field is Jamshid Eskandari. The best-selling book, cost Accounting, by Adolph Matz, is one of the most influential publishers of Sanjesh Publications. A total of 1,568 people contributed to the writing of the books, of which 85% were men and 15% women. 80% of the works are compiled by book authorship, 13% by translation, and 7% by compilation. Also, 51% of the works are the result of group participation and 49% are the individual works.

This study examines the association between the corporate life cycle and corporate social responsibility (CSR). This research has been carried out using annual data of companies accepted in Tehran Stock Exchange during the period of 2011-2017. For testing of research hypotheses, multivariate linear regression has been used based on panel data. Empirical results show that the maturity stage of the company's life cycle has a significant and positive relationship with participation in corporate social responsibility activities.. Our results show that size, profitability and slack resources moderate the association between the corporate life cycle and CSR

The purpose of this study was to design and explain the model of factors effecting the financing chain decisions of the production cooperatives system in Iran. The research method was applied from the perspective of purpose and is of combined and exploratory type. The statistical population of the research also includes the financing chain of the production cooperatives system in Iran and all the data and information required for the research have been prepared in two parts: quantitative and qualitative. In the qualitative section, with the approach of data theory and numerical notation, the factors affecting the financing chain decisions of the production cooperatives system in Iran have been identified. In the quantitative section, with a review of theoretical foundations and field research, a questionnaire was prepared and distributed to 384 people. Then the research hypotheses were tested using the structural equation modeling approach. The results indicate that the effect of internal and external pivotal categories, intervening, contextual, causal and strategic factors on key outcomes, ie the choice of financing approaches in the financing chain of the Iranian production cooperatives system was significant. In other words, that significantly effect of each of the determined and estimated factors in the research model was equal to; 0.69, 0.51, 0.53, 0.57, 0.68, 0.68 and 0.66%. Therefore, it can be said that the dimensions and components specified in the research model provide the possibility of planning and proper implementation of plans and actions of policy makers in the system of production cooperatives in Iran. As a result, this process, for its part, provides both the possibility of solving the problems of financing production cooperatives and the possibility of increasing the participation of more investors in the cooperative sector in the economic development of the cooperative sector in the Iranian economy.

Cash is the fluid financial assets of companies. This feature of cash flow has given it tremendous importance, and the ability to make optimal and timely financial decisions is greatly influenced by this feature. Companies with good domestic cash flows are less likely to rely on external financing, and lenders can easily lend to these companies because of their good liquidity. The present study is an applied research in terms of purpose. Also, in this study, the combined data method has been used. Data collection method, document mining method and referring to databases; And the method of data analysis is inferential. In the present study, the required data have been extracted from the new Rahvard software, corporate financial statements and syndication, as well as the Codal site. The statistical population of the present study is all companies listed on the Tehran Stock Exchange in the period2011 to 2018and the financial information of 138 companies has been used over 8 years. The purpose of this study is to predict operational cash with PLSVM and CART artificial intelligence approach in companies listed on the Tehran Stock Exchange. In this study, the company's operating cash ratio was considered as a dependent variable (liquidity) and financial metrics were considered as the initial independent variable. The results of testing the research hypotheses show that the parametric nonlinear law-based artificial intelligence approach has a high ability to predict the liquidity of companies on the Tehran Stock Exchange.

The purpose of this study is to investigate real earings management on the threshold of sensitive amounts of earnings in companies suspected of earnings management and in terms of high financial leverage, which was conducted among 148 listed companies and their financial information between 1392 and 1399. In this study, abnormal production costs and abnormal discretionary expenses for companies suspected of earings managing whose financial leverage was above average were examined in the three thresholds of zero- earnings, previous earnings and forecasted earnings. The results show that in all three profit thresholds, when the financial leverage is more than average, then this leverage has a negative and significant effect on abnormal production costs and abnormal discretionary expenses. Only in abnormal production costs of the previous earning threshold that no significant impact has been identified.

In this study, a period is chosen when leading companies in their profit industries are faced with the motivation to choose earnings management in the face of fraudulent financial reporting of leading companies, but do not choose this option. Have been inflated by fraudulent financial reporting, and executives of companies in similar industries are under pressure to take earnings management measures. Using the Dechow Model F-SCORE index, two groups of similar companies in the industry were identified: a group of companies that have no evidence of earnings management in response to fraudulent financial reporting of the industry leader they have responded to fraud. COST OF Compensation CEO, capital cost, credit rating of two groups of companies were examined. The test results show that there is a relationship between non-earnings management and reduction in Compensation CEO, which means that companies in the period when they are motivated to do so and refuse to do earnings management experience a reduction in the Compensation of their CEO. Also, the cost of capital in companies without profit management is decreasing, but based on the results, this reduction can not be generalized to not choosing the option of profit management, and no significant relationship was observed between reducing the credit rating and not choosing the option of profit management.

The development of knowledge and advancement in technology has brought about a wide-ranging transformation in societies and has led to changes in the performance of companies in order to respond to environmental turmoil and social expectations. Many companies have taken full advantage of the opportunity to advance their technology to increase their competitiveness, thereby trying to gain a significant competitive advantage over other competitors. The Purpose of this research is Effect of Companies' Technological Competitive Capabilities on Fraudulent Financial Reporting.

This research in terms of purpose, It is applied in terms of data collection method of quasi-experimental and post-event research in the field of positive accounting research using data envelopment analysis method, the technology-centric capability variable was first measured. The statistical population studied in this study consisted of knowledge-based companies listed on the Tehran Stock Exchange during the years 2015 to 2019 and 76 companies were selected and surveyed based on systematic screening.

The result of testing the research hypothesis is that technological competitiveness has a negative and significant effect on fraudulent financial reporting.

This result, based on the theory-based theory of resource theory test, reflects the fact that, by focusing on technology capacity, companies are able to turn research and development information resources into a competitive advantage in the production of innovative products. Hypocrites with higher returns on performance will be less likely to report fraudulently.