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مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Journal: 

AMIRKABIR

Issue Info: 
  • Year: 

    2017
  • Volume: 

    14
  • Issue: 

    55
  • Pages: 

    125-143
Measures: 
  • Citations: 

    0
  • Views: 

    172
  • Downloads: 

    0
Abstract: 

The purpose of this study is to investigate th e relationship between the personality factors including ability to communicate and tolerance of ambiguity, and learning in accounting students in Iran. The study is an applied-type survey. A questionnaire and a sample of 13 2 student s of accounting at different levels of education were conducted in 2017. To analyze the findings in the form of two main hypotheses and four sub-hypotheses, structural equation method was used by SmartPLS software. Findings of the research show that there is a positive and significant relationship between personality factor of communication ability and its four subscripts including oral communication, communication by interviewing, communicating through conversation and communicating by providing, and learning. The most relevant are communicating with the provider and the least amount is for oral communication. There is also a positive and significant relationship between personality factor of tolerance of ambiguity and learning.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: 

AMIRKABIR

Issue Info: 
  • Year: 

    2017
  • Volume: 

    14
  • Issue: 

    55
  • Pages: 

    145-168
Measures: 
  • Citations: 

    0
  • Views: 

    188
  • Downloads: 

    0
Abstract: 

Today’s, bankruptcy and financial distress is one of the important factors for decision making process of market participants, so the need to predicting them with using a suitable model is the manifest of financial market analysts and investors because it have a significant effect on shareholders' wealth in the market. With such importance, the aim of this paper is to introduce a suitable model for predicting financial distress at Tehran stock exchange listed companies. For achieving this goal, thirteen variables including eight accounting and five market variables were used to determine financial distress with applying Logistic regression method from 2008 to 2016. For testing research hypothesis, the dates of 928 firm-year (522 distressed and 406 sound firm -year) was gathered listed in Tehran Stock Exchange (1040 firm-year).The results showed that a combination of accounting and market dates can predict distress in firms and can be a ground for further studies on financial distress.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2017
  • Volume: 

    14
  • Issue: 

    55
  • Pages: 

    1-30
Measures: 
  • Citations: 

    0
  • Views: 

    1429
  • Downloads: 

    0
Abstract: 

The purpose of this study was to determine financial performance measurement indicators, assess the adequacy and capability of existing indicators, and evaluate the capabilities of the accounting system to fulfill the financial responsibility of Tehran Municipality. In order to, theoretical fundamentals and the literature related to the assessment of the performance of municipalities in developed countries and relevant laws and regulations were first studied; then the indicators for this type of evaluation were determined and agreed through the use of the Fuzzy Delphi methodology and expert opinion polls. Subsequently, the "confirmatory factor analysis" test was used to determine the factor load of each component’s indicators. Additionally, the adequacy and capability of performance measurement indicators in Tehran Municipality were assessed in order to fulfill the responsibility of financial accountability by comparing the indicators of performance evaluation with the consensus indicators in a specialized community. Finally, the accounting system capabilities of Tehran Municipality were evaluated to provide the information needed. The results of the study showed that out of 50 indicators of financial performance evaluation derived from theoretical fundamentals and researches, the Delphi group obtained 41 general consensus indicators, but only 26 indicators were sufficiently important by doing a confirmatory factor analysis. On the other hand, the results of the research showed that the indicators of financial performance evaluation in Tehran's municipality are identical to half of the consensus indicators. However, the Municipality's accounting system provides a considerable part of the actual necessary information of the entity' s financial performance measurement system.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2017
  • Volume: 

    14
  • Issue: 

    55
  • Pages: 

    31-70
Measures: 
  • Citations: 

    0
  • Views: 

    1833
  • Downloads: 

    0
Abstract: 

The modern internal auditing has recently been considered in Iran. Therefore, many of its aspects, including internal audit quality (IAQ) and Internal audit quality improvement strategies (IAQIS), have not been clarified yet. Also, limited areas of IAQ have been considered in previous research. In order to explain and describe the various aspects of IAQ and IAQIS, we have interviewed internal audit stakeholders. So, by using the qualitative approach and grounded theory, internal audit stakeholders (user, executive, regulators and standard setter) were studied for the first time in Iran. In this regard, 33 people were interviewed from late 2016 to early 2017. In addition, in this regard, 30 papers and seminars which published in Iranian professional magazines that reflect the viewpoints of the above-mentioned stakeholders were also used. The data were analyzed by using the open coding, axial coding & selective coding approach that is specific to the grounded theory and major categories, categories, and subcategories (concepts) were extracted. Using a system model approach that includes inputs, process, outputs, outcomes and contextual factors, the IAQIS model was designed. The model incorporates multidimensional of IAQIS. Strategies include inputs, performance, outputs, and contextual factors which are affecting IAQ. Due to the gradual expansion of the modern internal auditing in Iran in recent years, to achieve and improve IAQ, these multidimensional strategies can apply in engagement level, internal audit function level, firm level and national level.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Author(s): 

BLUE GHASEM | FARJAM ZAHRA

Issue Info: 
  • Year: 

    2017
  • Volume: 

    14
  • Issue: 

    55
  • Pages: 

    71-92
Measures: 
  • Citations: 

    0
  • Views: 

    752
  • Downloads: 

    0
Abstract: 

Aware of the economic performance of the business in the future will help potential investors and Creditors in economic decisions. Investment decision taken on the basis of forecasted earnings. Therefore the accuracy of these predictions is important. Prior research has shown that cost forecast error is more than sales forecast error and has more effect on the earning forecast error and claimed that this error is due to ignoring the cost behavior. This research was investigated cost behavior forecast accuracy by studying 104 company from 2010-2015. Samples were separated to companies with symmetrical (equal) favorable and unfavorable sales forecast error and were compared. T test and Mann-Whitney tests were used for this purpose. The results showed that managers are not predicting the cost variability correctly; however, due to the symmetry of the earning forecast error in firms with equal sales forecasting error, it can be concluded that managers generally pay attention to cost behavior in their predictions. In other words, according to the proportion of sales forecast error and cost forecast error, the main reason for the earning forecast error is the error in predicting sales.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2017
  • Volume: 

    14
  • Issue: 

    55
  • Pages: 

    93-123
Measures: 
  • Citations: 

    0
  • Views: 

    562
  • Downloads: 

    0
Abstract: 

The purpose of the study is to investigate the influence of accruals on future assets’ returns and future stocks returns. Due to their estimating nature, accruals are less stable relative to cash flows; therefore, they are more influential on returns; however, financial distress may increase or decrease the influence of accruals on future returns. The study sample includes 117 companies incorporated in Tehran Stock Exchange between 2006 and 2015. The findings of this study reveal that the influence of accruals on the future returns of assets in the companies suffering financial distress is less which is owing to more persistency of the accruals (much real estimations) in the companies struggling with financial distress. Furthermore, the influence of accruals on the future returns of the stocks in the companies suffering financial distress is less which is due to less abnormality of accruals (less mispricing) in companies suffering financial distress compared to companies with non-financial distress.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    1396
  • Volume: 

    14
  • Issue: 

    55
  • Pages: 

    125-143
Measures: 
  • Citations: 

    0
  • Views: 

    572
  • Downloads: 

    0
Abstract: 

هدف این پژوهش بررسی رابطه میان عوامل شخصیتی شامل توانایی برقراری ارتباط و تحمل ابهام، و یادگیری دانشجویان حسابداری کشور است. مطالعه پیش رو از نوع پیمایشی- کاربردی است. بررسی موضوع به وسیله پرسشنامه و نمونه گیری از 132 نفر از دانشجویان حسابداری در مقطع های مختلف تحصیلی و طی سال 1396 صورت گرفته و برای تحلیل یافته های حاصل از آزمون دو فرضیه اصلی و چهار فرضیه فرعی پژوهشی، از روش الگوسازی معادلات ساختاری و نرم افزار اسمارت پی ال اس، استفاده شده است. یافته های تحقیق نشان می دهد که بین عامل شخصیتی توانایی برقراری ارتباط و چهار زیرمجموعه آن شامل برقراری ارتباط شفاهی، برقراری ارتباط به وسیله مصاحبه، برقراری ارتباط به وسیله مکالمه و برقراری ارتباط به وسیله ارائه و یادگیری، رابطه مستقیم و معناداری وجود دارد که بیشترین میزان مربوط به برقراری ارتباط به وسیله ارائه و کمترین میزان، مربوط به برقراری ارتباط شفاهی است. همچنین، بین عامل شخصیتی میزان تحمل ابهام و یادگیری نیز رابطه مستقیم و معناداری وجود دارد.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    1396
  • Volume: 

    14
  • Issue: 

    55
  • Pages: 

    145-168
Measures: 
  • Citations: 

    0
  • Views: 

    779
  • Downloads: 

    0
Abstract: 

از آنجا که اطلاعات بازار و ارزش جاری دارایی های شرکت، هشدار مهمی در مورد وضعیت فعلی شرکت و حتی انتظارات نسبت به وضعیت آن در آینده است، استفاده از مدلی که تنها متکی بر داده های حسابداری نبوده و از اطلاعات بازار نیز جهت پیش بینی درماندگی مالی استفاده کند، ضروری به نظر می رسد. از سوی دیگر با توجه به پیامدهای نامطلوبی که درماندگی مالی برای شرکت ها، اقتصاد کشور و نهادهای پولی و مالی به همراه دارد، استفاده از روش هایی که بتواند وقوع ناتوانی مالی را پیش بینی نموده و از هدر رفتن ثروت جلوگیری نماید از اهمیت ویژه ای برخوردار است. با این بیان، هدف مقاله حاضر بررسی و برآورد الگوی مناسبی از اطلاعات حسابداری و بازار برای پیش بینی درماندگی مالی می باشد. بدین منظور برای تعیین درماندگی مالی، سیزده متغیر (شامل هشت متغیر حسابداری و پنج متغیر بازار) مورد استفاده قرار گرفت. داده های لازم برای انجام تحقیق از 116 شرکت پذیرفته شده در بورس اوراق بهادار تهران ازسال 1388 تا 1395 (928 شرکت سال) استخراج و با استفاده از الگوی رگرسیون لجستیک باینری یک طرفه برای 522 شرکت سال درمانده و 406 شرکت غیر درمانده مورد آزمون قرار گرفت. نتایج نشان داد الگوی ترکیبی از اطلاعات حسابداری و بازار، توانایی پیش بینی کنندگی مناسبتری برای درماندگی شرکت ها دارد.همچنین نتایج نشان داد پنج متغیر نسبت جاری، فروش به کل دارایی ها، سود انباشته به کل دارایی ها، مازاد بازده سهام در دوره گذشته و نسبت قیمت به ارزش دفتری هر سهم دارای ارتباط معکوس و معنی دار و دو متغیر نسبت کل بدهی ها و انحراف معیار بازده سهام شرکت دارای ارتباط مستقیم و معنی دار با احتمال وقوع درماندگی مالی می باشند.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2017
  • Volume: 

    14
  • Issue: 

    55
  • Pages: 

    169-196
Measures: 
  • Citations: 

    0
  • Views: 

    1336
  • Downloads: 

    0
Abstract: 

Credit risk is one of the most important risks that affect Monetary and financial institutions. The main purpose of the paper is to assess the effect of credit risk on stock returns. Firstly, by reviewing the theoretical foundations, researches and expert opinion, quantitative and qualitative factors influencing the credit rating were determined. Then a questionnaire prepared according to the experts' opinions based on the Iranian environment, the degree importance of the indicators was determined and Using the Topsis model, the ranking of 106 Tehran Stock Exchange (TSE) companies in 2011-2015 was based on credit risk with the same and different significance of the indicators Then, based on the results of the ranking, stock portfolios was formed, finally, the effect of credit risk on stock returns in two different situations With the same and different significance were determined. According to the results, the effect of credit risk on returns in both of the same and different degree of importance, by analyzing the combined data, meaningless and by analyzing panel data, is meaningful and reverse.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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