The Financial Accounting and Auditing Researches
Year:2014 | Volume:5 | Issue:20|Papers Count:8

In recent years, the attention of many students at university and accounting professors went toward earning management. Thus identifying of affecting earning management factors can help financial statements users widely. Debt and diversification can be one of the important factors that affected earning management. The purpose of this research is investigating the relationship among debt, diversification and earning management in parent companies listed in Tehran Stock Exchange. With the using of 41 sample of parent companies during 6 years (from 1383 to 1388), five Earnings-management measure and ordinary-least-square regression (OLS) method, we conclude that there is no relationship between debt and earning management, diversification and earning management and also debt and earning management in diversified firms.

The aim of this study is to examine the effect of ownership structureon the investment risk incompanieslistedon the Stock Exchange of Tehran. This study focuses on three variables: concentration of ownership, the ownership of institutional investors and managerial ownership were considered as measures of ownership structure. Using data from 120 firms in Tehran Stock Exchange for the period between the years 1383 to 1389 were examined in this study. In this study panel data approach with fixed effects model were used. The results showed that the concentration of ownership and management ownership has significant negative effect on investment risk. Moreover, the results showed that the ownership of institutional investors does not significant effect on the investment risk offirm.

The main point of this research is comparing the 28 accounting standard with 58 insurance by-law council about recognizing and accounting insurance technical reserves company and scrutinize the meaning of contrast between net profit, profit availables for allocation and trading taxes of insurance corporations.This project is applied in aspect of the main aim and is correlative in aspect of nature.In this project, the effect of applying 28 accounting standard, 58 insurance by-low council and the researcher solution's (Accounting and Reporting of technical reserves, and natural disaster as margin capital reserves in the ownership interest part) at the net profit, profit availables for allocation and trading taxes of insurance corporations of investigation samples is separately tested with comparing data averages then, the result that is obtained have confirmed the hypothesis of this research.This project has been located in insurance companies from 1386 to 1388.The summation information has been research library in which financial statement, deeds and papers have been used.

Value maximization regards as the important objective of most companies. One of the factorsaffecting the company's value is intellectual capital (IC). The purpose of this study is to investigate the effects of IC and its components (human, physical and structural capital) on the financial performance of companies (economic value added, market value added, earnings per share, return one quity, return onassets, and annual return of stocks) in Tehran Stock Exchange for 87 companiesover theyears 1389 to 1386. Results of panel data regression showed that IC has positive significant effects on all six financial performance indices. In particular situations, physical and structural capital have significant positive relationship with each of the six financial performance indices. Although human capital has a significant positive relationship with economic value added, earnings per share, return onassets and annual return of stocks, but we could not find significant relationship between human capital with market value added and return one quity. Result of this research help to understand the important role of intellectual capitalin creating value in companies.

The balanced evaluation method is one of the most important equipments for performance evaluation of companies comprehensively in the industrial countries. The purpose of this research is studying the relation ship between for aspects. These are financial, customer, inner process and developmenting aspacts which are know as criterions of balanced evaluation with Earningsquality 86 companies accepted in stock exchange were studies by using statistical methods (pearson correlation test analysis of variance in the regression test, path analysis by using betas coefficients and multiple linear regression) The result of pearson correlation test confirm the significant of variables correlation such yield of sales from financial view, market portion, the ratio of marketing cost to the number of major customers from customers point of view the ratio of sales to marketing expenditure the ratio of sales to the number of employees from the inner process point of view and the ratio of sales to researching and developmenting from the point of view of development balanced evaluation with Earningsquality (the ratio of operating cash flow to operating benefit) and also these results reject the significant of variables correlation such the yield of stakeholders from financial perspective, the ratio of sales to the number of major customers from the customers perspective, the ratio of benefits to the number of employees from inner process perspective and the ratio of researching costs to the number of employees from the learning perspective with Earnings quality The significant of criterion of balanced evaluation is confirmed by Earningsquality in the analysis of variance in the regression test. In the path analysis only direct effects of variables such market portion, the ratio of marketing costs to the number of major customers and the ratio of sales to the number of employees on the benefit quality. Finally in the analysis of multiple regression test There is a correlation between only the control variable of limiting of a company and Earnings quality.

If a qualified audit opinion (QAO) leads lenders to suspect that the financial statement are less reliable predictors of future financial positions of the borrower, it is possible that lenders will reduce the size of the loan and shorten the maturity of the loan. The main purpose of this study is investigating the impact of qualified audit opinions on the debt maturity structure in the companies listed in the Tehran Stock Exchange. The sample of this study includes 102 companies listed in the Tehran Stock Exchange during the period 1385-1390and for processing and testing hypotheses, linear regression method is used. The study results showed that QAO has not significant impact on debt maturity in companies listed in Tehran Stock Exchange.

Maintain that firm value is composed of financial capital and intellectual capital. This Research investigate and compare economic value added, accouting earning and intellectual capital effects on firms value. Therefore, companieslisted in Tehran Stock Exchange data form period 2005 to 2009 with regression test to test hypotheses and comparing the models used. The research used ohlson valuation model. The research results show residual income based on accounting earning is better than that based on EVA in its capacity to explain valuations in a firms market value. Moreover We also find valuation models intellectual capital added to them have a higher capecity in explain firm value.

In this study we have examined the impact of book-tax differences on earnings growth and earnings persistence. Research findings by using data from the sample of 80 firms during 2005-2010 and using panel data regression indicates that, in Iran capital market, book-tax differences have a significant relationship with future changes in net profit after tax, So that, by increasing this difference corporate profit growth will be reduced. Also, the empirical evidence shows that there is a significant relationship between book-tax differences and future changes in taxes and by increasing this difference, the growth rate of corporate future tax increases. The results also suggest that the large book-tax differences affect the earnings persistence. In this regard, large positive or negative book-tax differences reduce corporate earnings persistence.