نشریه حسابداری و منافع اجتماعی
سال سوم شماره 3 (پیاپی 10، پاییز 1392)

Cash management is important tasks for corporate managers to maximize shareholders wealth and it needs to keep a balance between the cash holding costs and inadequate cash costs that type and size of these costs to some extent depends financial strategies of any corporate. Since both corporates are experiencing financial deficit or surplus cash، due to cash mismanagement are faced with many problems، survey deviation from the optimal cash holding levels، Speed of adjustment toward optimal cash holding levels and effective corporate factors on Speed of adjustment are significant and important subject for corporate managers. In this article we tried to emphasize on cash adjustment speed importance in field of finance and dynamic model of cash holding In order to comprehensive explanation of meaning Speed of adjustment of cash and effective corporate factors is discussed. External research studies indicate that corporate factors such as firm size، financial imbalances، free cash flow and corporate governance are impact on Speed of adjustment of cash

The present research is to explain the relationship between has been holding cash and financial flexibility on the unusual stock performance. To measure financial assets held of the two models ozkan and ozkan (2004) and the financial flexibility of the model falkndar and voang is used to calculate abnormal returns. The present research of the type of application and the main objective of this study explain the impact of cash assets are maintained and financial flexibility on abnormal stock returns of companies. Therefore، the financial data of 130 accepted companies in Tehran Stock Exchange between 2004 to 2011 we''ve used. For classification and the analysis of the data we have used Excell and Spss software. The results suggest that Cash assets are maintained have significantly negative and with care on abnormal stock returns. So by increasing the rate of return from holding financial assets is reduced and conversely، the financial flexibility has no effect on abnormal stock returns of companies.

The purpose of this study is investigation of financial information role in budgets and budgeting and reasons. Thus، 150 of experts that have scientific and practical experience in budgeting and accounting are chosen randomly directed. The research method of this paper is descriptive and survey research using questionnaires made by researcher and confirmed content validity through pilot study and reliability with 92 percent Cronbach''s alpha coefficient. Responses obtained were analyzed through، binomial nonparametric statistical methods has been used to confirm or reject the research hypotheses and Friedman variance analysis has been used to rank and determine the importance of each reason for non-using financial information in budgeting. Statistical analysis of test data shows that financial data has no role in budget planning and political bargaining and the hidden its role in the budgeting، assignment provisions contained in the documents upstream and incremental budgeting approach in the budget are the causes of financial information in budgeting non-used. The results of the Friedman test showed that political bargaining and its role in the budgeting have highest rank than other reasons for not using financial information in budget plannin.

Subject & Information is a crucial factor in accountability structure. In all phases of the accountability process، information has to be gathered، processed and communicated. To gain deeper theory-driven insight، this paper examines، from a multi-theoretical perspective، two phenomena that may impede the exchange of information in the accountability process: Reluctance to disclose information and (deliberate) information overload. The paper uses economic، psychological and sociological theories to analyze reluctance to disclose information and studies that shed light on information overload. For theoretical concept and information collection، the documentary method has been used. Conclusions & Contribution: A key objective of this article is to draw attention towards optimal information disclosure challenge from the perspective of different theories. In total whether the asymmetry is intentional، as the assumption of agency theory، or it is inadvertent، as mentioned in some discussion under the critical accounting theory، cannot reach us to an absolute conclusion.

Desire to have more access to capital markets، reducing cost of capital، insufficient internal funds، reward structures and activities type، are to justify broader reporting of the human capital in Prospector strategy companies. This study is an attempt to identify cause، manner and extent of the influence of business strategy (Prospector or Defender) on human capital data reporting. The final sample used for this study consists of 41 companies listed in Tehran stock exchange and for data processing; SPSS17 and EViews7 softwares were used. Also it should be mention clustering، t-test and GMM method was used in order to data processing. The results indicate a significant and positive impact on willingness to Prospector strategy on human capital reporting of listed companies in Tehran Stock Exchange.

Causal reasoning involves understanding the cause of events that have already happened (diagnosis) and predicting which future events will occur (prediction). Although this type of reasoning constructs an important part of financial reporting and voluntary disclosure، very little researches have used these reasoning as a basis for developing and interpreting testable research ideas. The purpose of this paper is twofold: First، reviewing key theories from psychology that pertain to causal reasoning. Second، identifying ways to use these theories in the field of behavioral researches in financial reporting and voluntary disclosure. Results show that causal reasoning theories have potentially significant applications in financial reporting and voluntary disclosure.

The purpose of this study of is obtained by examining past research، investigation of accounting information systems and threats to the security. The result of this research show that the rapid changes in information technology and the use of system tools and applications has led to a new computer soon and easier than the last used. On the other hand، advanced technology new dangers and of course an important part in securing and ensuring the accuracy of the information about accounting information system created. It is therefore important that managers and accountants and auditors، accounting information systems should be familiar with the factors threating the ability to take timely action to reduce or limit the effects of these threats have.

This paper reviews the literature pertaining to the measurement of knowledge assets. Since knowledge assets are at the crux of sustainable competitive advantage، the burgeoning field of intellectual capital is an exciting area for researchers. Even thought the measurement of such intangible assets is difficult. A variety of models have surfaced in an attempt to measure IC in this paper.