فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 5 (بهار 1392)

Abuse and lack of resource are two challenges of state-owned enterprises in under developing countries. These countries not only confront with various types of constraints but also public economic prohibits them from optimal use of resource.Privatization is one of the best solutions to address these challenges. Governments choose privatization policy in order to improve state-owned enterprise efficiency and hope, their capital markets are developed in this way and a suitable ground is provided for their economic prosperity by efficient allocation of resource.In Iran, with approved and prescribe general policies of principle 44 of the constitution an important step has been taken by government toward economy policy changes. This paper reviews privatization concept and various methods of disposal of state-owned enterprises. It also describes pros and cons view over privatization and its effect on agency problem, corporate governance mechanism and accounting information quality. Finally, the role of capital markets in privatization is emphasized and privatization process and its challenges in Iran is analyzed.

A number of recent research studies have examined the skills and abilities that management accounting students will need when they enter the workplaces. The authors believe that the role of the management accounting has changed and that accounting curricula should reflect this new role. Here they present the results of their examination of seven popular cost/ management accounting textbooks and 20 course syllabi to see if the new role is reflected in them.

This study is surveying the effect of board of director's composition on conservatism and earnings timeliness reporting in TSE. For modeling conservatism, BASUE model is used. Statistical society is found by judgmental omission and then by Cocran function, 101 companies for the period of 1385 to 1390 are selected. For testing hypothesis, panel data analysis is used. Results of this study show that companies with more independent boards are more conservative that means they report bad news timelier than good news that robust earlier studies in this scope.

In theoretical framework of financial reporting, the role of financial information and its usefulness on investors decision making is mentioned. One of the required factors for usefulness of financial information is its power of explanation and prediction. So, investors, using financial information, start to assess and predict stock returns. Operating cash flows can have effect on companies’ performance and lead to some changes in stock returns. Some parts of operating cash flows are due to unusual events. In this regard, the aim of present study is to investigate the relationship between unusual operating cash flows and stock return of listed companies in Tehran stock exchange. For analyzing the data, regression model is used. For estimating the used model, financial information of 80 international companies, from 2002 to 2011, by method of pooling data was used. The results of hypothesis test showed that there is a significant and negative relationship between unusual operating cash flows and future stock returns.

The empirical managerial accounting literature has failed to produce a substantive cumulative body of knowledge. This literature has not matured beyond describing practice to developing and testing theories explaining observed practice, like other areas of accounting research. While the lack of publicly available data is a popular reason for this literature’s underdeveloped state, it is not the only one. Other conjectures include: its inductive approach, researchers’ incentives, its use of non-economics-based frameworks, the lack of empirically testable theories, and its emphasis on decision making, not control.

Behavioral Research in Accounting was emerged in 1960's and has grown by development in research methods. These studies could be classified in four categories. The categories include: individuals, groups, organizations, and environmental conditions. These studie's emphasize on individuals represent researcher's tendency to investigate the behavioral and noneconomic dimension of individual decision making. This article is a review of papers published in Behavioral Research in Accounting from 2001 to 2011 and offers a framework with emphasize on research methods, participants and common issues of individual Behavioral Accounting Research. Focus of Behavioral Accounting Research on noneconomic dimensions, provides an appropriate opportunity to research in several fields of accounting like as auditing, management accounting and financial accounting.

This study examines how accounting quality relates to firm-level capital investment efficiency. The first hypothesis is that higher quality accounting enhances investment efficiency by reducing agency problems. Our second hypothesis is that this effect should be stronger in firms where financing is largely provided through equity compared with firms where creditors supply more capital. Our results are consistent with these hypotheses.