MANAGEMENT ACCOUNTING
Year:2013 | Volume:6 | Issue:16|Papers Count:8

In this study, information content of operating income and cash flow operating and the effect of information asymmetry on information content of these variables to predict stock return in the 70 companies accepted on Tehran Stock Exchange in the period of 1385 to 1389 and use of linear multiple regressions was studied. Results showed that operating income and cash flow operating has information content and can explain stock return, and the information content of operating income is more than cash flow operating. Also, the information asymmetry effect the information content of operating income and cash flow operating and with increasing information asymmetry, information content of cash flow operating is increasing.

Several incidents in recent years has experienced accounting professional who has to shake the foundations of the profession. WorldCom and Enron scandals, for example, that both were involved in the fraud that the auditors knew the cause of it. After these scandals undermine the credibility of the audit profession and the public raised the question where were the auditors? Many of the behaviors and decisions staff and managers in contemporary organizations , influenced by their moral values. Personal ethics, values and beliefs of the individual to retain and make decisions based on ethical issues. The main objective of this study investigated the relationship between moral philosophy of individual auditors and audit quality reduction behaviors. This study used survey research method and tools used for, is the questionnaire.Theoretical framework based on of Forsyth (1980) model of ethical ideology. Forsyth ethical position questionnaire to assess the ethics of individual auditors. The analysis of data collected by Pearson correlation, t test and ANOVA were used.Findings indicate that auditors Personal Moral Philosophy have an impact on unprofessional and reduced audit quality behaviors.The findings of this study is hoped the audit organization and Iranian Association Of certified public Accountings and audit firms, in order to enhance audit quality, with appropriate ethical strategy and planning required in order to increase the level of auditors idealism, take action.

this research intends to compare accounting variables in income smoother and non-income smoother firms in Tehran Stock Exchange market. In this regard, the statistical typical companies were firstly separated to two income smoother and nonincome smoother firms and then the accounting variables were compared subject to above different groups.Six features including company’s size, personnel’s costs, debt ratio, industry, management bonus and tax as independent variables and income smoothing behavior as dependent variable were examined in the research. This research has been carried out based on annual observations since 1384 to 1389 (2006-2011). Research findings show that company’s size, personnel’s costs, management bonus and tax are not effective factors on income smoothing behavior of samples and also there is no meaningful difference among income smoother and non-income smoother firms in these stated variables. Instead, debt ratio and industry variables are effective factors on income smoothing behavior. It reveals that there is a meaningful difference between in income smoother and non-income smoother firms in view point of debt ratio. In addition, the income smoothing behavior of companies differs from each other.

The importance of earning forecast and its impact on economic decisions of investors in the stock market is widely known. There are many researches about the quality of management earnings forecast to identify the factors that have effects on it. So this study examines whether corporate governance attributes have an effect on the quality of management earnings forecast. The measures of corporate governance are board attributes, institutional shareholders and auditing committee. Management earnings forecast quality is then measured by management earnings forecast accuracy and bias. We used data of 100 companies for the period of 1384-1388 in Tehran stock exchange. The results show that corporate governance variables in Iran have no effect on the quality of management earnings forecast.

This study investigates the effects of corporate governance mechanisms of benefit sharing, different kinds of ownership structure and number of board of director members on firm value. In this study, the role of the number of board of director members moderating barrier with different ownership structure and their impact on the firm value is examined. In order to reach the mentioned goal, a 9 year period (1380- 1388) was considered which ultimately 98 companies of Tehran Stock Exchange member firms were selected in this study. The type of this research is Descriptive – correlation study and statistical method which is used for testing the hypotheses of research is "panel data".The results show that governmental, managerial ownership and number of board of director members have significant positive impact on the value of company. Moreover we find that the number of board of director members conversely affect the relationship between governmental ownership and firm value. While does not affect the relationship between concentrated and managerial ownership and firm value.

The main objective of this article is to investigate the effects and consequences of behavioral biases – at the judgmental level – on managerial accounting techniques. In this respect, the individual judgmental biases – including: Over Confidence, Optimism, Hindsight, and Representativeness biases, - are treated as independent variables, while the managerial accounting techniques functions– including: Budgeting and Forecasting, Evaluating the undesirable consequences of the risk, Performance Evaluation, Taking Risky Options, Ranking and Weighting the potentiality of the risk in different ventures, and feedback assessment of the risk potentiality, - are considered as dependent variables.The Structural Equation Modeling Technique, with Maximum Accuracy (ML) has been utilized for hypothesis test. The following results are the overall findings:1) The results showed that, there is an opposite relationship between Over Confidence and Optimism biases, on one hand, and managerial accounting techniques on the other hand;2) A meaningful straight linkage between Hindsight bias and managerial accounting techniques was observed;3) No potential relationship between Representativeness bias and the dependent variable could be found.

This research examines the associations between cost system complexity, purposes of use, and cost system effectiveness. For this research we used descriptive kind of measurement method. First, factor analysis identifies two underlying dimensions of cost system purposes of use, which refers to the range (scope) of purposes for which the cost system is used, among nine widely used purposes; cost system usage for product planning and cost management purposes. Next, the effect of cost system complexity and usage for product planning and cost management purposes on cost system effectiveness, as proxied by the intensity of use of and level of satisfaction with the cost system, was examined. The results indicate that at higher (lower) levels of usage for product planning purposes, cost system complexity negatively (positively) affects cost system intensity of use, while at higher (lower) levels of usage for cost management purposes, cost system complexity positively (negatively) affects cost system intensity of use and satisfaction.

The purpose of this study is to assess the impact of auditor's individual characteristics (Such as experience and Confidence in personal judgment) in desire to use the decision aid and relying on the results of that. Data collection tool is questionnaire, which has proved its reliability and validity. To achieve the mentioned goal, was used a decision aid that its usefulness was confirmed in previous research. The questionnaires containing decision aid were distributed between auditors. Data analysis was performed using the path Analysis method with Amos software. The results showed, with increasing the auditor's experience and addition with increasing auditor's confidence personal judgment, his desire will increase to use the decision aid. This also led to less reliance by auditor on the results of the decision aid. Also the effect of direct experience and confidence in personal judgment (without intermediate: desire to use decision aid) in relying on the results decision aid, the results showed an inverse and significant relationship.