The Financial Accounting and Auditing Researches
Year:2016 | Volume:7 | Issue:28|Papers Count:8

Balanced Scorecard is a Management Tool That use Financial and Non-Financial Measures to Evaluate a Department or Organization. According to Various Studies, Users of Balanced Scorecard do not use Non-Financial Measures of the Balanced Scorecard and Focused More on Financial Measures of This Management Tool. In The Present Study Cause of the Importance and Rely on Financial Measures In Relation to Non-Financial Measures in the Balanced Scorecard, Was Investigated from the Perspective of "Higher Accounting Education" and "Accounting Experience" of Financial Executives. to testing our Hypotheses, We use data of 174 Questionnaires That Was Distributed to the Financial Executives of companies Listed in Tehran Stock Exchange. in order to test the Hypotheses, Two- Factor ANOVA was Used. the Results Show That, In the 95 Percent Confidence Level, there is Significant Relationship Between Higher Accounting Education of Financial Executives and the Importance and Rely of Them on Financial Measures In Relation to Non- Financial Measures in The Balanced Scorecard but There is no Significant Relationship Between Accounting Experience of Financial Executives And the Importance and Rely of Them on Financial Measures In Relation to Non- Financial Measures in The Balanced Scorecard and There is no Significant Relationship Between Interaction of Higher Accounting Education and Accounting Experience of Financial Executives and The Importance and Rely of them on Financial Measures In Relation to Non- Financial Measures in the Balanced Scorecard.

According to the agency theory, ownership structure plays an important role in controlling opportunistic behavior of managers. This study examines how different forms of ownership structures, including institutional ownership, managerial ownership and corporate ownership, and use the relationship between free cash flow adjusted to assets utilize. assets utilization management is calculated as sales on plant, property and equipment. The study sample consisted of 85 companies in the list of accepted companies in Tehran Stock Exchange. These findings suggest that Institutional ownership and property management in the entire industry and individually, as well as a negative relation to the negative relationship between free cash flow and asset utilization of affects. Corporate ownership of the entire industry and individually as a relation between positive and negative relationship between free cash flow and asset utilization affected.

Manager may make financial decisions inconsistent with shareholders. Institutional owners may lead to change firms' behavior (including financial policies) because of their ownership and monitoring the managers. Furthermore, a significant relationship between institutional ownership and decisions concerning on financial flexibility is expected. This study investigates this relationship by measuring dependent variable with liquidity and leverage proxies. Regression analysis is used for testing this relationship and model fitness. Time period is from 2012 to 2014.Findings show that institutional ownership is positively correlated with the following proxies. Institutional owners lead firms to be more flexible. This is consistent with active monitoring hypothesis. Moreover, more concentrated institutional ownership, less flexibility. This is consistent with Private Benefits Hypothesis.

This study examines the relationship between audit quality three- variable ratio, liquidity, working capital and return on equity rate we paid. The population of this study listed companies in Tehran Stock Exchange in eight insurance industry, banking, agriculture, petroleum products, textiles, chemicals, pharmaceuticals are. Using knock-out sampling of 56 companies listed in Tehran Stock Exchange during the period 2008 to 2012 were selected and detailed functions are used to test the research hypotheses. The results show that dependency between audit quality and liquidity ratios are very low, but the ratio of shares between audit quality and efficiency of working capital related there is a positive.

The optimal portfolio selection, is one of the most important issues in the financial literature that aims to maximize future returns and minimizing the risks associated with the investment.Rating can be done according to various criteria, one of the most useful ranking, can use the key balance sheet ratios and ratios of profitability. In this study, the ratios of profitability and key items Balance Sheet 150 top company have been extracted and categorized firms into two categories prosperous and superior. Then run using four model- based techniques in data mining, and also because of the high importance of learning models in order to select the optimal portfolio with respect to importance the items discussed. Results indicate that both the and data (key items of balance sheet and the ratios of profitability) are important for the portfolio But the superior effectiveness of each model has different arrangements, But some of these and t data such as total assets, percentage of profits to revenue, operating profit to revenue, ratio of price to earnings per share (P/ E) as the intersection of all the models have higher priority. That is an adequate basis that could be regarded investors.

The main objective of this research is to investigate relationship between Accounting conservatism and underpricing initial public offerings also relationship between Accounting conservatism and underpricing initial public offerings in firms with high information asymmetry than firms with lower information asymmetry in TSE. For this purpose, 89 companies in TSE have been selected as a sample for review using sampling systematic elimination method. To conduct this study, relationship between variables is test using correlation and regression methods and soft were spss 19.In this study, three features of capital market, including underpricing initial public offerings, Accounting conservatism and information asymmetry is investigated. the survey result shows that there is not significant relationship between Accounting conservatism and underpricing initial public offerings and underpricing initial public offerings when information asymmetry is lower, is not more visible.

Cash flows prediction results in creating limitations in opportunistic earnings management. When management publishes cash flow forecasts, it commits to present a certain combination of income by using accruals in return to cash flows that leads to a reduction in degree of freedom in earnings management. In the present research we have used a positive, quasi- experimental and post-incidental method to approve variables. Dependent variable is Earnings management and Independent variable include: size, return on assets, growth of sales of firm, cash flow prediction in previous years, market value to book value ratio and firm's financial leverage.Based on findings in this research it can be suggested to investors in Tehran Stock Exchange to rely on firms the present their cash flows and it can be shown that the earnings presented show firms' real earnings. The investors and creditors should pay more attention to firms' cash flow because it is one of managers' control tools to reduce earnings management.The investors should consider the factors and real signs of real earnings management and pay attention to their effects on cash flows as an index of firm's performance when they are making decisions to invest in firms.

The aim of research to Examination of the Effect of Eransaction with Related Parties on firm's value in companies listed in Tehran Stock Exchange (TSE). Sample in this Research include 150 non- financial companies listed in the TSE. The method of study is correlation and multiple regressions. By using data obtained from correlation analysis examines the financial statements. The result of Research shows that firms value has a meaningful relation with Related party Transaction and Related party transaction have meaningful relation with Financial leverage and return of assets but have no meaningful relation with Board size and dividend.