JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)
Year:2016 | Volume:8 | Issue:29|Papers Count:7

The ingoing research aims to evaluate the impact of board composition on quality of the information content and earnings quality in companies listed in Tehran Stock Exchange. Population of the study constitutes listed in Tehran Stock Exchange so that given the sampling conditions, number of 67 companies over the years 2006 to 2012 were selected. To test hypotheses, the statistical method so called cross-sectional algorithm was used. The results showed that increased size of boards lowers earning information content. However, an increased number of outside board members improve it accordingly. The results showed that as proportion of outside board members increases, itincreases earning timeliness bad news forecasts. but the opposite is true as for good news.Also results indicated that the larger number of outside.

Fluctuations in oil prices a major factor in many of the economic crisis in the oil exporting and importing countries.Stock exchange is one of the main components of the financial markets is that economic growth and development role in the country. The aim of this research reviews the impact of oil price fluctuations on abnormal stock returns of companies accepted in tehran stock exchange is structured using vector error correction model in this study using screening techniques, during 1388-1392, 96 companies from accepted in tehran stock exchange is selected.The research of the type of applied research and is the target of the kind of descriptive research that practices solidarity. After collecting the data, the variables are calculated and then using panel data regression model and random effects model to examine relationships between variables was investigated. Hypothesis test results indicate that oil price fluctuations and abnormal stock returns of companies tehran stock exchange has a significant relationship

Since the financial information are sensitive over time, and their value and usefulness for making logical decisions by users reduces over time. Though, the more period between end of the year and the time of issuing financial statement reduces the value of information given to users’ increases. Method: This research is descriptive-correlational in methodology. The time period of research is from 1388 to 1391 implemented in Tehran Stock Exchange companies.Discussion: It is assumed that change in audit opinion is related to timing of earnings announcement. In addition, timing of earnings announcement is sooner in companies that their audit opinion improvement in current period compared to previous.Conclusion: Result of research shows that companies that have improved audit opinion, disclose their financial statement sooner. In other hand, type of audit opinion and also the change in audit opinion affects the earnings timeliness.

In this study the intellectual capital of companies listed in Tehran Stack Exchange was calculated through three different methods. Then impact of each method on the economic value added (EVA) and the Price-Earnings Ratio (P/E) were investigated. Methods of measuring intellectual capital are: calculated intangible value model (CVI), conventional model (IC) and value added intellectual capital - Pulic (VAIC) model. The time period and place of research is related to the companies listed in Tehran Stock Exchange during the years 2007-2012; and 111 companies were selected. The data were analyzed through regression in EXCEL spreadsheet, SPSS and Eviews8 software. The results of this study confirmed that there is a significant positive relationship between IC and EVA, but the IC - P/E relationship is not significant in the first hypotheses. Regarding the second hypothesis, only the effect of CVI - EVA was confirmed. And the third hypothesis (the relationship between Value Added Intellectual Capital - VAIC and Value Added Capital Employed - VACA) to (EVA) was accepted. So, a significant positive relationship was observed between coefficient of Structural Capital Value Added and P/E.

The purpose of this study is to examine managers’ earnings forecasting behavior in pre and post-periods around financial restatements. Following restatements, two conflicting incentives including “the reputation repair” and “risk avoidance by manipulating forecast bias after restatements” could be raised. In order to examine the behavior of managers in pre and post-periods around restatements, quasi-experimental research design and“Interrupted Time Series Design with Comparison Group” defining test and control groups consist of Tehran stock exchange companies (65 companies) between 2007- 2013 is used. Results show that there is no significant difference between earning forecast optimistic biases at post-restatement periods in test group versus control group.Rejecting the hypothesis suggested there is significant difference in managers’ earnings forecasting behavior between test group and control group following restatements, it is inferred that other factors beyond restatements could impact managers’ earnings forecasting behavior in test group companies.

shape is a broad and pervasive concept including the external shape of objects and words, figures, letters and different signs and each of them in one way or another makes our mind notice to a specific concept. the purpose of the behavioral science is to understand, explain and forecastthe human behavior. the functional fixation as a phenomenon is put forth in psychology and by this term, it means the study of the impact of the previous experiences on the human behavior, such that an individual attributes a meaning and concept to a title or a subject and will be unable to understand that subject by using another alternative concept. the purpose of this article is to collect materials in connection with functional fixation of the effect on the decision making process users of accounting information. the method of job is to study the views of the thinkers and writings related to this field. the researches already made are pursuing this problem that whether or not the decision makers are focused on specific methods or they can coordinate their decisions with the changes properly.

shape is a broad and pervasive concept including the external shape of objects and words, figures, letters and different signs and each of them in one way or another makes our mind notice to a specific concept. the purpose of the behavioral science is to understand, explain and forecastthe human behavior. the functional fixation as a phenomenon is put forth in psychology and by this term, it means the study of the impact of the previous experiences on the human behavior, such that an individual attributes a meaning and concept to a title or a subject and will be unable to understand that subject by using another alternative concept. the purpose of this article is to collect materials in connection with functional fixation of the effect on the decision making process users of accounting information. the method of job is to study the views of the thinkers and writings related to this field. the researches already made are pursuing this problem that whether or not the decision makers are focused on specific methods or they can coordinate their decisions with the changes properly.