فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 8 (زمستان 1392)

The objective of financial statements is to provide reliable information about the financial position، performance and changes in financial position of an enterprise that is useful in making economic decisions. So If the financial statements are manipulated، their philosophy is damaged. In addition، factors like information asymmetry and conflict of interests between ownership and management and financial scandals have heightened the importance of earnings management issue. To control of it، a deep understanding of earnings management limiting methods is necessary. To these methods to be effective، it is necessary to know about patterns and techniques of earnings management. Hence much research has been done on the patterns، techniques and limiting methods of earnings management. In this paper we have done a comprehensive review of the subject with emphasis on research conducted in Iran and Foreign Countries. Therefore، after defining of earnings management، we investigate patterns، techniques and limiting methods of it.

In this study investigates earnings management and the effect of earnings quality on the reporting future profitability in Firms Listed at the Tehran Stock Exchange during 1385 to 1389. Accrual is considered as measure of earnings management. Accounting-based earnings attributes are: accruals quality، earnings persistence، earnings predictability، and earnings smoothness. Operating cash flow provides a picture of the future profitability of the firm. The results of testing hypothesis of research for 198 firms listed at the Tehran Stock Exchange show that efficient use of earnings management. The negative impact for the earnings quality on future profitability verified and therefore can be said that earnings management performs better than earnings quality in predicting future profitability

Today، businesses are trying to ensure that the key priorities for customers to increase their profitability. The key to the secret of their success is based on customer retention strategies. Marketing philosophy is to focus on customer needs. Many manufacturing companies have adopted new marketing concepts and act accordingly. They focus on customer needs means paying attention to the quality of products and service delivery to our customers. The organization strives to be customer-oriented. A review of studies that have been done so far in marketing and accounting، we can say that common in accounting research and marketing associated with the customer account does not exist. Customer Accounting focuses on the financial measures related to customers. This study is a compilation of studies in accounting and marketing research، to investigate the potential of customer accounting is done. This study shows that significant potential relying on customer retention in order to improve business performance indicators units there.

Today، many women are educated in accounting field. they after graduated go to labor market and they hope to get appropriate position with self ability and self knowledge while when they entry this profession encounter obstacles and problems that don’t allow they to get ideal position. Often، they defeated existing internal and external conditions and they leave to try to achieve what they deserve. But our developing society despite these potential talents should think about resolutions for success this huge part of the society. Because it should be derive a benefit of women deserve in order to promote our country. According to accounting background، most people working in this profession are men، long hours of work is integral component in this profession. Although women roles encounter they with problems، including being mother and wife whose main role. According to this mentioned cases and a brief history of entry women in this profession. It is important to investigate affecting factors to success and career women because research on the development and use of talents play an important role.

Business group is a interlink ages collection of companies that does business in different markets under a common administrative or financial control and its members are linked by relations of inter-personal، ethnic or commercial background. The main purpose of this study is investigation and more cognition about business groups. Economic realities that still remain somewhat unclear. The information of this study has been collected from various library sources and international accounting journals. In this study we have been investigate important characterizes، existing theories and also some capabilities of business group have been described، according to prior researches about business group. Evidence and prior researches indicate that business groups can gain more benefit by using their unique characteristics.

This research deals with the relationship between information asymmetry، trading volume and liquidation of firms accepted in Tehran stock exchange. In this study to measure the stock trading from the trading volume and the number of trading and for measuring the liquidation from stock liquidity، market liquidity and market liquidity risk as well as to test the hypotheses used multiple variable linear regression method and because of the studied type of data، combined data method was used، combined data are shown in two forms: panel data and pooling data. For choosing between panel data and pooling data، F-Limer test was used. This research is in terms of application and the nature of the cross -correlation. The samples of this research are those firms that are accepted in Tehran Stock Exchange for the years 1384 to 1390، that with using of elimination of systematic sampling method، 94 firms have been in the sample for this study. For doing all the estimations، Stata statistical software was used. The findings of present research indicate that between stock trading and information asymmetry there is a significant inverse relationship and also there is a significant negative relationship between stock liquidity and information asymmetry. So it can be concluded that with the increase in stock trading and stock liquidity، information asymmetry is reducing.

Regarding to the impact of auditor switching on auditor’s independence، this issue become an important subject and widely studied in developed countries recently. In spite of the growing concerns of this issue، few studies have been done in Iran to investigate which factors influenced auditor switching. The objective of this study is to find major determinants of auditor switch among companies listed in Tehran stock exchange. In order to verify the determinants of auditor switch، logistic regression model is used in this study. The Sample consists of 182 companies that listed in Tehran Stock Exchange (TSE). From these 182 companies، 91 companies had auditor switch during 2003 till 2007 and 91 companied without auditor switch. The result indicate that between 6 factors that are analyzed in this research only auditor size is significantly related to auditor switch among companies listed in Tehran stock exchange. Furthermore، consistent with previous studies، this study showed that there is no significant relationship between receiving qualified audit opinion and auditor switch. Thus، this result suggests that opinion shopping is not a concern in TSE.