فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 3 (پاییز 1391)

This study examined the information content measures the rate of Return on Equity (ROE) and return on assets, (ROA) to explain the new definition of the share return. Shares return a new definition in this paper that considering the Equity Market Value (EMV) at the beginning of the period and shareholder value added (SVA) is calculated. The main reason for this test is the computational complexity of share return with new definition.As respects accounting measures of ROA and ROE is simple calculated; we intend to test the relationship between these measures. for answer this question, whether stock return whit new definition can to predict be by the new accounting measures that have as an return measure. To answer this question, the population data of 76 companies for 6 years (2005-2010) have been available, is choice. For meaningful test hypotheses of the Fisher distribution (F) is used. This study suggests there is a significant positive relationship between share return and ROA, while there is not a significant relationship between ROE and share return.

This study, examines the impact of information quality on liquidity of shares in companies listed in Tehran Stock Exchange. To determine the quality of information, of two variable quality accruals and earnings per share forecast accuracy is used. To measure accurately forecast earnings per share of the random walk model is used. In this study, 104 companies listed in Tehran Stock Exchange in the period 1380-1389 is reviewed. To test the hypothesis of multivariate regression models were used. Findings show that, between accruals quality and liquidity, there is significant Relation. Also, the between method of accurately forecast earnings per share and liquidity, there is a significant relation. In the general case can be stated that, there is a significant relationship between information quality and liquidity of shares.

These articleinvestigatesthe fundamental principles of the Activity Based Costing Model (TDABC) as a proper instrument for allocating the costs to cost objects and compare it with the former costing models. The implementation of traditional Activity Based Costing Model (ABC) has been very difficult for many organizations because of using costly and subjective procedures for appraisal of time allocations, maintaining and making up-to-date of model. These factors caused that this model couldnt plays as a up-to-date, on time and effective management instrument. In TDABC, We just need to estimate two parameters: the unit cost of supplied capacity and the consumption of capacity (unit times) by the activities. In addition to solving the problems of traditional Activity Based Costing Model, TDABC enables to measure idle capacity and can help managers in evaluating performance of departments by calculating of idle capacity's cost.

The main goal of this paper is determining the link between accrual components and stock’s return. This paper emphesise on reciveables rule as a accrual component. we argu that in absense of deliberate managerial acts to deceive, the valuation of receivables considers the risks associated with uncollected revenues, and the accounting for accounts receivable provides an accurate representation for future cash flows. So, investors find the receivable accrual more valuable than other accruals.Our statistical population is the firms listed in Tehran Stock Exchange that examined for the time period 1381 to 1388 by 71 firms as the sample. The results of empirical tests indicate that operating cash flowes and receivable accrual is significantly positively related to stock’s return.

The aim of this research is the comparative investigation of the attention to the critical success factors (CSF) among the Iranian managers of listed production companies in Tehran Stock Exchange (TSE). The cost and the product time reduction, also the quality and the innovation improvement were considered as CSF, and it was used researcher-making questionnaire for providing date. Then, it was investigated 91 received questionnaires and used the nonparametric tests such as “Mann-Whitney” and “Kruskal-Wallis” to test of the hypotheses in the reason to not being normal of data distributions.The findings indicate that the magnitude of the attention to the cost and the product time reduction, and CSF totally is different among the managers with different ages in the confidence level 90%. The other results show that there isn’t the significant difference among the Iranian Managers in the attention to CSF based on the gender, the educational levels, and the management records.

foreign investor with their great financial and technological strength have very important effects on improvement of industries in investee countries. Today's competitionbetween investee in attracting foreign investment caused proposal of many incentives to foreign investor by them. one of these incentive is tax incentives. Canada started oil extraction from their oil sands about 40 years ago. Oil production from oil sands is very hard and expensive process which need a very high technology. so In the early years of production(70 decade) this country needs aid of foreign investor to start and improve their project.. For stimulating investor to invest in high-risk oil sands projects, Canada offer them several tax incentives.In this article we investigated Canada experiences in developing oil sand project during 70 till 90 decades and tried to identify effectiveness of this tax incentive plan in attracting foreign investment.This thesis concludes that tax incentives have been largely insignificant in attracting foreign investors to the development of the Canadian oil sands. Tax incentives occurred as compensation to offset the extra cost involved in commencing oil sands projects. So it is just effective in continuation of oil sand contract not in decide about commencing the investment. For investing in a foreign countries factors such as legal certainty, political risk seems to be more important.