MANAGEMENT ACCOUNTING
Year:2012 | Volume:5 | Issue:13|Papers Count:8

This research examines the existing relations between conservative accounting and bankruptcy risk, that conservative accounting causes increasing properties and cash and bankruptcy is as a condition in which there is not enough money or cash, so accounting theory indicates the existence of this relation between these two issues. In this research we used from classifications of the conditional and non conditional conservatism and Zavgin bankruptcy prediction Model. Which just shows a spectrum of probability of bankruptcy instead of just expressing two cases?To investigate the relationship we used regression model. Based on financial data of companies listed in Tehran Stock Exchange during the period of 2000 to 2009 (772 year/firm of observation), the research results indicate there is significant relationship between conservatism and bankruptcy risk. In other words, the operations of firms include conservative accounting to reduce bankruptcy risk. The finding is consistent with other research and it could help both insiders and outsiders to decision making.

The present paper is aimed at analyzing the impact of leverage on firm’s investment decision of Tehran Stock Exchange (TSE) listed companies during the period from 2005 to 2009. To measure the impact of leverage on firm’s investment decision, unbalanced panel regression, with regard to random and fixed effect models are used by taking control variable including Tobin’s Q, sales, operating cash flow, Return on Asset, current ratio (liquidity) and retained earnings. Tow criteria for leverage are considered: i) debt ratio (total debt on total asset) ii) long term debt ratio (total long term debt on total asset). In addition, we demarcate between three types of firms (i) Small firms, (ii) Medium firms and (iii) Large firms. The results reveal no significant relationship between leverage and investment in any types of firms.

It has been assumed that investors react to new information in the efficient market. This reaction has been demonstrated in two terms of over reacting & under reacting. The evidence shows that investors overreact or under react to new information. Investors decision making could be affected by behavioral or psychological factors, they tend to overvalue or undervalue new information. The objective of this study is "investigating market over & under reaction toward going concern (GC) audit reports on Tehran Stock Exchange (TSE)". Study population of this paper includes all companies which are accepted by TSE. The required information has been collected from daily, weekly & monthly reports of TSE. Analyses are performed through Levene's test in order to test the equality of variances, and then we performed Tstudent test and Prop-test to achieve proper conclusions. In order to predict significance of differences between the pure revenues, we fitted the logistic regression model on the difference of the mean revenues and the type of companies.Consequently, with respect to the good behavior of confidence interval's to specify significant differences, we proposed the best model in this situation using quality control tool' s, X-bar charts to determine whether the hypothesis is correct or we should reject the previous result. Statistical tests demonstrate the existence of overreaction of mart with respect to presence or absence of activity condition.

In this paper, we studied and reviewed the literature and library to provide management accounting information system model based on business intelligence and decision support on specifications in the form of four groups, including communications and Inference, alarm systems and donor reporting, analysis tools and effective decision. Using a written questionnaire to collect opinions of financial managers in Tehran Stock Exchange companies about accounting information systems based on management decision support, business intelligence and decision variables in their economic units, including being timely, desired efficiency returns, risk acceptance and environmental conditions during the year 1389. The questionnaires according to our sample test sent. Results of nonparametric regression, rank spearmen correlation coefficient shows a more component based on management accounting information system and decision support, business intelligence systems including the communications and Inference, alarm systems and donor reporting, analysis tools and effective decision, not significantly correlated with decision variables but, associated with some components such as the use of backward & forward Reasoning, optimization based on the desired efficiency returns, ahead after it, the use of group decision making and summarization with the risk acceptance decision-making process and the use of agent, visual graphs, summarization, group decision making with decision-making process based on environmental conditions correlated to the level of 95 percent. Therefore, decision-making process based on desired efficiency returns, risk acceptance and environmental conditions of the components including backward & forward Reasoning, optimization, decision-making group, summarization, and agent, visual graphs, and group decision making in is suggested

This study examines the relation between disclosure and firm value. Using financial information of listed company over the period 1379 to 1385, multiple regression and panel-data analysis, our empirical results show that, after controlling for factors such as asset size and profitability, disclosure has a highly significant and positive relationship with firm value. Empirical results on disclosure are generally consistent with finance-theory predictions that more public information enhances firm value by reducing the firm's cost of capital, or increasing the cash flows that accrue to shareholders, or both.

This research has been carried out according to the effect of independent auditor report paragraph on transparency of financial reports of automobile and producing segments companies group accepted in Tehran stock exchange from beginning of 1382 to the end of 1388.The study is carried out as Deductive work. This research from subject dimension classified in practical research and descriptive - survey research.The results of research confirmed that independent auditors reports improve the level of statutory examiner remark to meeting and the external auditing reports paragraph have decreased in automobile and producing segments companies group accepted in Tehran stock exchange during 1382 to the end of 1388, related to that same topic each year in comparison with previous year, and also the mentioned report causes omitting the items of auditing reports company’s annual general meeting, and the board of directors do in order to eliminate the paragraph of auditing report.The main result of present research is that the paragraph of external auditors report cause transparency of financial reports of automobile and producing segments companies group accepted in Tehran stock exchange.

Mathematics and quantitative methods have been always used in accounting. By developing these methods and their applications in different knowledge related to finance, accounting related to these new methods have also experienced different changes. The cooperation between accountants, financial analyzers and mathematicians resulted to new methods in management accounting and evaluating business firms So we can introduce accounting engineering approach as" using the engineering and mathematical methods in accounting."In this article, the role of mathematics in accounting from beginning up to now, a brief introduction of some new methods in engineering mathematics and the amount of its usage in recent years was studied through historical method.The results show that, in recent years valuable researches have been done about using new engineering and mathematical approaches in accounting but there are the possibility of further development which can result to extend the new applications of mathematical methods in accounting and identifying the new models which can perform better in special occasions of decision making.

The purpose of this study is calculated the cost of the human science courses at Islamic Azad University, Aliabad Katoul branch.In this research used the activity based costing method. The financial datum was gathered from the branch documents and financial statements for educations year in 2007-2008. In this study has been used grison method. The results of this research demonstrated that there is possibility recognition of cost driven activities and overhead resources in terms of the direct and indirect overhead and allocation of that between the human sciences courses in the branch.The Bachelor of Science cost in full time accounting course due to the students more number was lower and the cost English language course due to the students lower number was higher.