JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
Year:2014 | Volume:3 | Issue:10|Papers Count:11

Conservatism and tax avoidance are among firm's policies that can be considered as tax incentives. Evidence suggests that conservatism is a common and accepted tool for reducing the tax income. By accepting and noticing this matter, some questions arise: which strategies are used by listed companies in Tehran Stock Exchange to reduce their tax income, And under circumstances that companies can reduce their tax income by using conservative accounting would their prefer to use another strategy for tax avoidance or not? This study examines the influence of Tax Income and Conservatism on Tax avoidance. Findings of investigation of 146 firms (1177 firm-years) listed in Tehran Stock Exchange in the 2002 to 2012 by unbalanced Panel model and OLS, suggest by 95% confidence level that relation between Tax Income and the Conservatism is negative and significant. This indicates that tax avoidance and conservatism is mutually exclusive instruments for tax reduction, so that conservatism is reduced by increasing the incentives for tax avoidance and vice versa. In addition, the negative relationship between average tax expression of three years and tax avoidance indicates that firms tend to be conservative and decline the profit for tax savings, rather than reduce their tax by tax avoidance.

The purpose of the present study was to analyze the relationship between taxable income smoothing, future tax avoidance and information content of taxable income. To do so, a sample of 92 companies listed in Tehran Stock Exchange was studied. The criterion used to assess tax avoidance was cash effective tax rate (CETR). The research hypotheses were tested through multivariate regression models in the form of panel analysis methods. The results of the study suggested that there is a negative and significant relationship between taxable income smoothing and CETR, underlying the fact that taxable income smoothing will reduce the uncertainty associated with future tax earnings and allows companies to adopt more successful tax avoidance strategies. Moreover, it was noted that there is a negative and significant relationship between taxable income smoothing and its information content, indicating that taxable income smoothing will reduce the information content of taxable income.

In this paper, we study effect of Income Smoothing on taxable income determined by Auditing Organization and association of Certified Public Accountants in the companies admitted to Tehran Stock Exchange. companies admitted to Tehran Stock Exchange from 2005 to 2010 and are not amongst investing and banking brokers and they include 272 companies selected as statistical community and their information picked up from http: //rdis.ir and transferred to spread sheet software and by necessary calculation and on basis of Eckel index 151 companies as income smoother and 121 companies as non- income smoother are recognized. Therefore by spss-18 software and Correlation Coefficient Test of Pearson, Correlation Coefficient between declared profit and determined taxable income for income smoother and Non- income smoother companies were calculated and comparing between 2 communities by Correlation Coefficient Test result did not indicate any outstanding difference between 2 Correlation Coefficient.

Regarding the progressive development of economic activities and its daily arising accomplishment, the effect of ownership and its combination and influence on company’s decisions and objectives, contributes to theories and new approaches in accounting. The managers are seeking for maximizing their profits and the investors are looking for maximizing their assets and company’s profit. In this paper, we will study the effect of ownership structure on profit and anticipation accuracy. The statistical population includes 106 active companies among from different industries in Tehran stock exchange between (1386- 1390) 2007–2011 that have been selected randomly. Regarding the target, this paper is applicable, with regard to the method of information gathering is descriptive, and a kind of correlation. The regression panel was used for testing the models. The results of this research show that there is not a meaningful relationship between ownership portion of major and minor stock holders and profit anticipation accuracy and financial axial has a reverse effect on profit anticipation accuracy. With regard to the ratio of market book value, experimental evidences don't show a meaningful relationship between this variable and profit anticipation accuracy rate.

The general argument of contingency theory reveals that there is no ideal or universal form for an accounting information system. Rather, the best choice of system is imposed by particular circumstances or contingencies. According to contingency theory, this study sought to identify factors affecting development of Management Accounting in Iran. Definitely, to accomplish this, current standing of Management Accounting in Iran should be studied first.Four categories of factors were recognized as affecting factors of Management Accounting development in Iran. As per Shannon's entropy these are ranked as follows: 1) Macro Environmental Factors includes legal, technological, accountability, economic and cultural factors; 2) Organizational factors includes size, culture, ownership, human resources, senior management, funding sources, penetration of management accounting knowledge within the organization, technology and structure of the Organization, 2) Attributes of management accounting practices includes Relative advantage, Complexity, Compatibility, Observability and Trialability. Worth noting that Organizational factors along with Attributes of management accounting practices ranked the same.3) Professional environmental factors includes localized management accounting software, presence of professional Management Accounting Associations, availability of Management Accounting Courses, availability of Management Accounting books and magazines and presence of professional management accounting code of conduct."Macro Environmental Factors" and "Professional Environmental Factors" affect on the "Organizational Factors". "Organizational Factors" and "Attributes of Management Accounting Practices" affect on the "Development of Management Accounting". The results of Management Accounting development are "Improving Activities and Business Processes, " "More Accurate Pricing of the Product", "More Accurate Product Costing" and... These are summarized as "Consequences of Management Accounting Development".

Recently, the role of management accountant has been developed to such extent that engaged them not only in operational but also in strategic decision making process as a business partner. Accordingly, a great deal of researches have been done regarding roles, abilities, characteristics and other influence factors on the quality of their performance around the world, but there has not been enough attention and researches concerned with such issues in Iran.In this research the abilities of management accountants, in two groups of experienced and inexperienced have been assessed by the number of measures identified by them in a case of resource allocating and their find choice among the alternatives. Results show that experienced people more relevant guidelines and finally the more experience, the better decision making probability.

The purpose of this research is to investigate the relationship between corporate social responsibility disclosure and its dimensions like disclosure level of information related to employee relations, community involvement, product and environmental with institutional ownership companies listed on the Tehran Stock Exchange. The sample has been selected as the systematic elimination that includes 60 companies and is choosen during the period of 1385 until 1389. Research method is "descriptive-correlation" and the purpose of the "application" and method of data collection is the "library" research. In order to increase confidence level than results hypotheses test is used the methodology panel data static and dynamic and estimates systems of equations done has been helped econometric methods generalized least squares. Research findings show that there are inverse relationship and significant between the corporate social responsibility disclosure, disclosure level of information for employee relationship, product and environmental with institutional ownership while there are not significant relationship between disclosure level of information related to community involvement with institutional ownership.

Technological management philosophy of using technology to enhance the effectiveness of all activities within the organization. Comprehensive view of technology management requires a special approach to technology and other management issues.In this view technology as the main source and the influencing variables to be considered in all management duties. In other words, in this view, it is assumed that the technology for each management task as the input source for a strategic point of view operating procedures form taken into consideration. The main technological applications in the areas of management, finance and accounting, information systems, and finally marketing and distribution. Moreover, in order to meet the needs of accountants and why humans came into existence with the passage of time and the parallel development of economic activities and increase its complexity, objectives and accounting practices to meet the needs have been developed by one. Because individuals, corporations and governments make decisions about the appropriate distribution of resources requires reliable information that the data can be achieved with the help of accounting.This paper examines the role of technology and accounting organization, brief definitions, elements, scope and focus of the accounting framework and the technology are discussed.Results indicate that accounting as well as the infrastructure of any organization plays a major role in technological developments and it is named as a tool for technological development and further evaluation of the mass scale associated with the identified.