FINANCIAL ACCOUNTING
Year:2018 | Volume:9 | Issue:36 |Papers Count:8

Theoretical and empirical evidence reveal that the quality of financial reporting is low in Iran and competition is high among audit firms. Although there is intense competition among audit firms, a number of the audit firms have faced with audit workload. Accessing to detailed information of audit firms motivated us to investigate the implications of audit partners for the first time in Iran. Data were collected from annual reports of listed firms in Tehran Stock Exchange and detailed information of audit firms. Multivariate analysis reveals that as the busyness of audit partners increases, the number of auditor’ s remarks decreases, the issuance of modified audit opinion decreases and audit failure increases. The findings of this study support limited attention theory. In light with this theory, the attention that a person assigns to a task declines the attention that can be spent to other tasks due to the limitation of human ability in processing multiple tasks simultaneously.

Accounting conservatism implies a timely recognition of transitory losses, hence it causes the recognition of transitory losses and reduces persistence of earning, so it can reduce the persistence of accruals because conservatism is applied in financial reporting by accruals. Therefore, this research aimed to investigate the impact of conservatism on total accrual and its component persistence. This investigation was performed by using Khan and Watts model (2009) for measuring the conservatism and Richardson et al model (2005) to measure accruals. A sample of 153 listed companies in the Tehran Stock Exchange (TSE), in the period of 2007-2016 was selected. Results showed that conservatism negatively affect on persistence of total accruals but it hasn’ t significant affect on accrual components.

High Transparency of information can be influential on the Stock price synchronicity and crash risk by reducing information asymmetry and information risk. On the other hand, according to the signal theory, the Stock price synchronicity and crash risk can also affect the level of information disclosure. Therefore, This study aims to examine the interaction relationship between voluntary disclosure of information with Stock price synchronicity and crash risk in the companies listed on the Tehran Stock Exchange. The statistical population of the study has been determined using systematic knockout method; which includes 66 companies for a period of 8 years during the years 2008 to 2015. To test the research hypotheses has been used the system of simultaneous equations and analysis of two-stage regression coefficients. Measuring the Level of voluntary Disclosure of Information is done based on the weight index with the same level of importance and using a checklist containing 10 dimensions and 307 Voluntary components. Stock price synchronization calculate Based on daily market and industry returns in a financial year and its impact on the daily returns of the company. Also to measure the Stock price crash risk has been used daily stock price crash. The results of the estimation indicate a interaction negative and significant relationship between the voluntary disclosure of information and the Stock price crash risk in Tehran Stock Exchange. In other words the desire of managers to disclose bad news and to expedite the reporting of good news can lead to a Stock price crash risk. Also based on the results of this research there is no significant interaction relationship between voluntary disclosure of information and Stock price synchronicity in Tehran Stock Exchange.

This study investigates the ability of tax evasion prediction of listed companies in Tehran Stock Exchange (TSE) by Decision Tree Algorithms. Statistical population of this study is all companies listed in TSE from 2005 to 2016. Statistical sample includes 1081 year-company. Data was analyzed by One-Way ANOVA and Decision Tree Algorithms. In this regard, research data test was done by using SPSS and Weka softwares. The research results showed that the best performances are respectively as what follows here: Random Forest, REPTree, J48, LMT, Decision Stump, and Random Tree. In addition, the One-Way ANOVA showed that differences in the efficiency of Decision Tree Algorithms are statistically significant.

Abstract: Investors, shareholders, financial analysts and other stakeholders pay special attention to the figure of profit reported in financial statements as one of the main factors in decision-making. Hence the recognition of earnings management in the financial statements is very important. The main objective of this research is to investigate the effectiveness a model to specify the earnings management level by combining two data-mining techniques including a Bayesian networks and a decision tree. To do so, 24 variables have been used as the independent variables affecting earnings management and discretionary accruals as the dependent variables replacing earnings management. In this study the recommended method by Dechow et al (2012) was used to measure the earnings management. The research's statistical population included listed companies on the Tehran stock exchange, active in automotive and parts manufacturing industry and device constructions during years 88-93. The research findings indicate that the hybrid model of Bayesian networks with the C5. 0 decision tree has a high capability to characterize the level of the earnings management in the automotive and parts manufacturing industry. The most important known variable by the hybrid model to identify the level of the earnings management in the automotive and parts manufacturing industry is performance threshold variable with the significance ratio of 100%.

FASB and IASB have made some criticisms on current preparation model of Financial Statements (Balance Sheet, Income Statement and Cash Flow Statement) which includes lack of using a uniform method in preparation and classification of data in financial statements, difficulty in comprehending the link between financial statements, and non-transparency. In this regard, IASB and FASB started a mutual project in 2004 which resulted to publishing a new financial statements presentation model in 2008. However, this new model was unsuccessful in achieving primary goals and for the same reason it has been remained silent since the opinion polling. By adopting an analytical-critical approach, this study uses Chomsky’ s Syntax Theory and Shannon's Communication Theory to understand pathology of these criticisms about current preparation model of financial statements. Subsequently, by applying Fuzzy Delphi Method and doing polling from 44 experts and also utilizing Shannon’ s Correction Model in general communication system and determining activities as drivers and fundamental basis for preparing financial statements, a new model named Activity-based Financial Reporting has been proposed which is mostly capable in resolving criticisms on the current model of financial statements preparation and achieving the objectives of IASB and FASB new model.