JOURNAL OF ACCOUNTING AND AUDITING STUDIES
Year:2020 | Volume:9 | Issue:34|Papers Count:7

Corporate Governance is a very important factor in increasing the value of the company. The impact of corporate governance on the company's value varies from firm to company, which can be attributed to the company's features, including financial leverage and dividend policy. Corporate governance and financial leverage play an important role in increasing the value of the company and the shareholders' wealth, so that in general terms one can point out that when corporate governance increases the value of the company, the use of leverage is inappropriate Fiscal declines in stock prices and even risk of bankruptcy. The purpose of this study was to investigate the moderator role of financial leverage and dividend policy in the effect of corporate governance on the value of companies in listed companies in Tehran Stock Exchange. In this research, a systematic deletion method has been used to determine the statistical sample and finally a sample of 104 companies listed in Tehran Stock Exchange was investigated in the period from 2009 to 2016. To test the research hypotheses, multiple regression has been used in combination data. The results of this study showed that corporate governance has a positive impact on the value of the company. The results also showed that financial leverage increases the severity of corporate governance impact on company value. In addition, it was found that dividend policies reduce the effectiveness of corporate governance on corporate value.

Financial reporting and disclosure are important issues in accounting, which in addition to having a direct impact on the efficiency of the capital market, have a significant impact on the performance of each company. This article reviews some recent advances in the theory of financial reporting and disclosure in accounting. The literature on information disclosure has been examined when there is Inequality of motivation and information asymmetry between buyers and sellers and It discusses how different factors complicate economic forecasts. The article begins with the application of disclosure in the capital market and it goes on with the investigation some findings and research and Finally, the process of disclosure studies in accounting is analyzed.

The purpose of this study is to review on the role of corporate social responsibility (Cross-organizational ethics) in earning forecasting by investors؛ that expands the literature by examining two reasons which may reduce the ability of investors to forecasting future earnings. Firstly, according to the agency and stakeholder theory that explain the management's motivation for performing corporate social responsibility activities, corporate goals for providing social responsibility activities are typically diverse. Therefore, it is difficult to identify investors' indices to predict the required returns based on the resources allocated to social responsibility activities. Secondly, resources devoted to corporate social responsibility activities are invisible, because the costs of these activities are usually compounded by sales, public and administrative costs. There is also not enough information for investors to measure resources spent on social responsibility activities. As respects to providing information about the expected earnings of a company has an impact on stakeholder decision-making it is expected that companies that are committed to social responsibility indicators In order to respond to shareholders and other stakeholders, in anticipation of earnings, they have the necessary and sufficient accuracy in order to protect the rights of stakeholders and minimize their bias and personal judgments in predicting profit. Finally, the Intensity of corporate social responsibility activities reduces the ability of investors to predict future earnings and determining the company's corporate social responsibility costs by selling, public and administrative costs reduces the ability of investors to predict future earnings.

In revaluation of fixed assets metod after recognition, if the fair value can be measured reliably, it should make to the fair value at the date of revaluation amount that after deduction of accumulated depreciation and accumulated reduction after revaluation. In this paper, we review the history of asset revaluation, accounting procedures and practice of revaluation in international accounting standards, Iranian accounting standards and the accepted principles of accounting and will be the comparative study. Accepted accounting principles in the various countries show that in the some countries, the cost model is used as the accounting procedures and revaluation is not allowed. In Iran, in contrast to previous years, according to the law, a revaluation surplus of assets is not taxable and therefore companies were willing to do it more.

Unlike the developed countries in the world, the Iranian economy is bank-oriented, and about 80% of the supply is provided by banks, and only 20% is provided by the capital market. One of the important tools in the financial market is treasury bills. Due to the ban of Riba in Islam, traditional treasury bills can not be used in the Islamic financial system. Therefore, the Islamic capital markets require low-risk short-term financial instruments that can fill the vacuum of traditional treasury bills. This instrument is Islamic treasury bills which are a new financial tool introduced by the government since 2013 to settle claims of non-government creditors. The main purpose of this tool is to finance the government deficit in the short term. Although the government applies these tools mainly to finance part of the budget deficit, settle debts to contractors and banks and achieve further financial discipline, they are also used to expand and improve the capital and money market.

During the past two decades, Corporate social responsibility reporting has devoted a significant part of accounting research. The Corporate social responsibility reporting standards and providing assurance services as a new subject in relation to these reports are critical issues for specialists and researchers in this area. In this article, we have studied the mentioned subjects by using previous studies and library research method. The results show that with regards to the diverse stakeholders and the different reasons, which may request for different information, it would be difficult to persuade them to formulate and use a standard CSR standard. In association with assuring services by service providers, it should be noted that the competitive nature of the market is expected to provide incentives for the development and delivery of services in an economically viable way. Although this type of market is at the beginning of the way, it can be a rich area for future research.

Growth of international trade and capital flows the increasing economic conjunction over the past two decades has led to the desire to harmonize accounting standards among countries has been as a result, many countries have accepted the use of international accounting standards. By increasing the comparability and quality of financial information, the standards provide information transparency which, on the one hand, empowers investors and other stakeholders to make informed economic decisions and on the other hand, by reducing the information gap between information holders and investors, it strengthens accountability. In addition, with the investors' familiarity with the opportunities and threats of investment in the world, the optimal allocation of capital and increase the efficiency of the economy is provided and banks, which as the economic leaders of the society, especially in attracting and allocating capital to the economic pillar of the country are of critical importance. In this research, the impact of the application of international accounting standards according to the Central Bank Regulation on financial indicators and earnings management of banks has been investigated and since the central bank instructions from the beginning of 1394 are obligatory Therefore, the effects of applying the above guidelines have been evaluated from 1392 to the end of 1395. To test the hypotheses, the means of comparison between the two societies and Mann-Whitney have been used. The findings of the research show that the application of international accounting standards has a significant negative effect on earnings management, given the importance international financial reporting standards require banks to move towards implementation of these standards, since this financially leads to clearing of financial statements, increasing international credit, lowering the cost of attending financial markets, and facilitating international communications.