JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)
Year:2017 | Volume:8 | Issue:32|Papers Count:9

In this research, the relation between information asymmetry and earnings management within the accepted mutual funds by Tehran stock exchange was examined. This is an applied research in terms of objective and since it relies on relevant historical information of the past so is considered retrospective and the study concludes inductively as a correlated research.The present study contains one main hypothesis and four Sub –hypothesis. The present case study consists of accepted mutual funds in Tehran stock exchange during five-year period (1388 –1392) finally data relating to 79 firms gathered in spite he existed limitations, then 60 companies were chosen in simple random sampling method.Several software including SPSS and Eviews was made use of to analyze questions and hypotheses For documentation of data analysis and to present ultimate solution.Research hypothesis are: 1. there is a direct relation between information asymmetry and earnings management of great mutual funds.2. there is a reverse relation between information asymmetry and earnings management of small mutual funds.3. there is a direct relation between information asymmetry and earnings management of mutual funds having a high financial leverage.4. There's a reverse relation between information asymmetry and earnings management of mutual funds having a low financial leverage.

Transportation is considered from the infrastructural affairs and one of the significant components of the consumption-production cycle that enjoys an effective and important contribution in the process of economic growth. The air transportation as a branch of transport industry covers a big part of this economical market, that itself includes the components such as building, upgrading and the expansions of airports, flight equipment, airplanes technology as well as the control systems. Today, several of the countries in the world, due to the non-sufficiency of their domestic resources for investment, have seriously inclined towards foreign investment. Theforeign investment usually takes place into two forms of foreign joint investment and the direct foreign investment. The direct foreign investment is a type of investment that takes place in an organization working in a country other than the investor country and its result is to acquire the effective right of voting in the company management [12]. The direct investment in the air transport will cause the increase of productivity, trust in this transport system, tourist absorption and the flourishing of country's economy. This paper deals with the survey/study of the factors effective on the direct foreign financial investment in the air transportation industry of Iran. The questionnaire tool has been used for data collection. For this purpose, 130 of the questionnaires were distributed among the under study sample that out of which 110 questionnaires were sent back and 95 questionnaires were accepted out of this number. The T-student test was used to analyze the data.

This research examines the relation between managerial ability and financial reporting quality in Tehran Stock Exchange. The purpose of this paper is to investigate the significant relationship between managerial ability and financial reporting quality. Multivariate regression method and Eviews software package was used to review the hypothesis. The data analysis of 102 firms show, that there is a negative and significant relation between managerial ability and financial reporting quality and managers use their ability to manage accruals. Of course, With considering a dummy variable (audit size) in the research model, the results shows that when there is a big auditor, more able managers do not manage accruals and the quality of financial reporting increases.

Restated yearly income as items affecting equity, it could affect the interests of investors, especially if the restated yearly are significant. In this study, using data f1 companies during years2006 until 2011, after studying the entire restated yearly income amount, restated yearly correlation with earnings quality, leverage, liquidity and performance is being investigated is taken. Great restated yearly are meant low earnings quality, so the relationship between the earnings quality and restated yearly income was investigated. According to the findings, there was a significant negative correlation between the earnings quality and the restated yearly income and a significant positive correlation between liquidity and restated yearly verified. At the same time, the relationship between leverage and performance was not confirmed by the restated yearly income.

Momentum accounting generates a balance sheet that lists revenue and expense momenta of an enterprise. These momenta are measured in the time rate at which the income is being earned at a given point in time. In momentum accounting, managerial contributions are measured, not by income, but by improvement in net momenta. Using the system of double-entry bookkeeping, an impulse statement is generated to explain the factors that are judged to be responsible for the change in net momenta between the beginning and the ending balance sheets. After a theoretical exploration, the article discusses accounting and managerial applications of momentum measurement for Iranian car producer, IRAN KHODRO. Using momentum accounting, conventional accounting is extended to a system of triple-entry bookkeeping. The realm of accounting measurements is expanded further by repeated differentiation and integration of conventional measurements with respect to time. We then obtain a dynamic structure of accounting measurements including a 4×4 arrangement of 16 related sectors upon which this article is based.

This study has been done to identify factors affecting the mental accounting. The research population have formed faculty and students and capital market participants in Ardabil province. The number of population and samples were respectively 196 and 130. Delphi technique and Kendal Coefficient is used to analysis and for ranking of VIKOR technique. Results showed that Anchoring and Adjustment, Availability bias (Accessibility), Confirmation Bias,, Projection bias,, Halo Effect, Market sentiment, Optimism Bias, Regret Theory, Disposition Effect, Pessimism Effect, Narrow Framing, Illusion of Control,, Representativeness, Self-Deception, were factors affecting the mental accounting.

This study investigated the impact of managerial overconfidence on asymmetric behavior of general, administrative and sale expenses with corporate governance, economic and agency variables in Tehran Stock Exchange (TSE). To measure managerial overconfidence used model of assets and sale growth. corporate governance variables are free cash flow, CEO tenure, CEO horizon and CEO bouns; economic variables are asset intensity, successive revenue decreases and stock performance; and agency variables are board size, independent board and institutional ownership. The study sample consists of 125 firms studied between 1383 to 1392. To test the hypothesis used panel data and multivariate regression models. Results shows that there are asymmetric behavior of general, administrative and sale expenses, and managerial overconfidence increases the severity of cost stickness. After controlling corporate governance, economic and agency variables, didn' t have find significant relationship between managerial overconfidence and severity of cost stickness.