The Financial Accounting and Auditing Researches
Year:2011 | Volume:2 | Issue:8|Papers Count:8

The ultimate goal of any trade firm is earning profit. Profit has special importance in finance literature. Thus, for several years, identification as well as the type and intensity of factors that affects profit, have been the focus of many studies. This research investigates the relationship between working capital and various components of accounting profit. The sample consists of 195 listed companies of Tehran stock exchange for a period of 5 years (i.e. 1383-1387). For testing hypothesis, we use different statistic methods especially multivariate regression. The results show that net working capital has significant positive relationship with operating income, earning before interest and tax, and net income. While, there is no significant relationship between gross working capital and any various components of accounting profit.

Capital structure means finance company on how the company affects the value, the working relationship between capital structure components of the combination of bond and equity finance are the performance results of companies play an important effect.Decisions important part in efficient capital structure and credit institutions funds with the company and thus will understand capital structure theory can give managers the possibility to optimal capital structure in order to achieve maximum shareholder wealth justified.Therefore, In this research can be related to collateral assets, profitability, risk, and size non-debt tax shield company debt ratios (L3, L2, L1) affiliated companies during the years 1380-1386 stock exchange Tehran has been studied and the results of this research that the pattern of capital structure, function mainly direct inverse function of profitability and risk and company size is available and collateral assets and non-debt tax shield no significant relationship.

In this paper, we examine relation between relevance and reliability of accounting information and accounting conservatism over a 7- period in 103 loss firms during the period 2002 to 2008 in Tehran Stock Exchange. We report evidence that accounting conservatism has a positive relation with reliability and a negative relation with relevance. our findings show that relevance and reliability have a negative relation. The other results show that firm size is related to reliability and relevance but leverage is not related to relevance and has a positive relation with reliability. our findings contribute to the literature on accounting conservatism and they implicate that conservatism is not likely to be an efficient financial reporting mechanism to tradeoff between relevance and reliability.

The present research investigates the correlation between changes in the book value and earnings per share on changes in stock prices as well as the correlation between the book value and earnings per share on stock price. Thus the present study aims to determine correlation between mentioned variables and stock price. The finding of this research indicates that the book value and earnings per share have significant correlation with stock price and correlation of earning is more than book value. The research also provides evidences that changes in book value and earnings per share have significant correlation with stock price and the correlation of changes in book value is more than that of earnings per share.

This research was doing to examine the influence of investment on asset growth in financial performance that measure with rate of stock return for the short (annual) and long (average of 5 annual) periods of time. Surveying the situation of investment in fixed assets for measuring the effect that have on the financial resources available to distribute between stockholders and creditors of company, also the influence that have on reduce the risks of company is so important. The results of researches were doing about this subject show the negative relation between growth in the rate of assets growth and stock return. In this dissertation we examine this subject for the years 1383-1387 in Stock Exchange of Tehran. The Result show the meaning full negative relation between growth in rate of fixed assets with short and long-term stock returns.

The main target of the research is to find out and categorize the execution bottlenecks on operational auditing and which of them is the most important. Based on the theoretical issues and study of results from the researches on the subject, the theoretical aspects of the issue was studied and the bottlenecks on the application of the operational auditing were identified which were divided into three sections, economical, technical and social, and hereby several assumptions were introduced which stated the relations amongst these three variables and the development of the operational auditing.The time period of research is the year 1388. To analyze the hypotheses, a statistical sample comprises of 100 shareholders of the auditing institutions being the members of the society of the Iranian chartered accountants being randomly selected. Upon sampling and statistical analysis of the discussion attributes, the results were tested; accentuations three hypotheses of this study were accepted.As results get to show from this study that social, economical and technical factors in order are important execution bottlenecks on operational auditing development in Iran.

Political behavior is the activities that are not necessary as a part of formal role in the organization, however, they influence in distribution of benefits within the organization. In other words, political behavior includes activities in an origination to earn, develop, use from the power and other resources to reach preferences of a person in a situation that there is inconsistent about alternatives.Therefore, the research investigates the relationship between political degrees of financial managers of the accepted companies in Tehran Stock Exchange. From 450 companies, 260 companies were qualifies and we selected 70 companies as the research sample by random sampling. The research hypotheses were analyzed by Pearson correlation method. The results indicate at the error level of 5% there is a significant relationship only between political degree and Return On sale-ROS and Earning per Share- EPS and there is no significant relationship between political degree and Price/Earning-P/E, Return on Investigation-ROI and Return on Investigation- ROI. We also analyzed whether political degree has any affect on the financial performance measures via linear regression. The results indicated any affect on the measures. Political degree has only an effect on ROS.

The reason that most bankruptcy corporations’ does not succeed is the unfavorable status and improper management of working capital. These corporations have good financial status in the long run, but because of incompetent working capital, are not able to compete with other corporations’ and they expelled. Profit units are able to affect corporations’ rate of cash by applying various policies in relation to working capital management. These strategies can affect rate of risk and their return. The present study survey the affect of policies of corporations’ working capital over the rare of Companies risk.The Population in this research has the financial statements of accepted companies in Tehran Stock Exchange (TSE). In order to analyze data, panel analyzes and ANOVA were used. To measure the corporations’ risk Beta criteria was considered.The results of this research reveal that, there is a significant and positive relationship between the policies of working capital and corporations’ risk. Other findings of the present research show that there is a significant and positive relationship between corporations’ size and risk.