THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Year:2007 | Volume:14 | Issue:48|Papers Count:14

The main of this research is examining the role of reference group in motivating individuals on investing in stock exchange and in the way of case study of regional stock exchange of Isfahan. The mentioned aim has been tested by three main questions and seven side-questions. This research is descriptive-measuring form the field branch and the way of gathering theoretical discussion is library manner. Its data has been obtained by sampling from greater society questionnaire. In this research, one-sample T test has been applied for testing research question as well the Friedman's test for scoring efficient factors. The result got indicate statistical theory related to the first question of research on affecting reference groups in motivating individuals to investing in stock exchange of Isfahan has been insisted. The statistical theory on side-questions, in line of second question of research about effectiveness of reference groups from macro factors, such as sharing culture, economic and political factors is confirmed in level of meaning. One side questions and in the third one in the research, about effectiveness of reference groups from micro factors like advertising, brokers and geographical place of stock exchange is refused in level of meaning , and is confirmed by history of returning.

Purpose - The concerns of service quality may differ from one country to another and from one industry to another. It is therefore crucial to develop measures of service quality that are pertinent to the country and culture where the service is offered. This paper proposes developing a measure of service quality in the Iran and then testing this measure in university of Tehran as a oldest and largest scientific, educational and research center of the country which is called the "Mother University" and the "Symbol of higher education of the country". For attain this purpose we attempt to answer two questions: 1. Is SERVPERF model better then SERVQUAL (gap) model or vise versus? 2. Is dimension of model suitable for universities of Iran or we must adapt these instrument? In other word do we need alternative method of measuring service quality in university of Iran? The components of service quality were developed through a brainstorming and sorting exercise. Based on the results of this survey, the authors developed a 60-item (30-items evaluate student's perceptions and 30-items evaluate student's expectations) questionnaire comprising the four dimensions. then two model introduced UNQUAL and UNPERF. the first is based on disconfirmation definition of service quality(gap model) and other is based on measurement of performance. The questionnaire was distributed to students of University of Tehran. Factor analysis of the responses resulted in four dimensions. The reliability and predictive validity of these dimensions were confirmed. Finally data subjected to regression analysis. Factor analysis resulted in four dimensions: Responsiveness, Empathy, Administrative, and Reliability and assurance elements. The empirical analysis indicated that UNPERF four-factor structure with 23 items resulted in more reliable estimations, greater criterion and construct validity, greater explained variance, and consequently a better fit. This paper emphasizes the need to customize measures of service quality to different industries and countries. This is particularly important for Education services. This paper also provides guidelines for Universities managers in the Iran on which dimensions of service quality they should emphasize in order to retain their customers (students) and attract new ones. This paper has important research implications on the dimensions of service quality in Iran especially in universities.

The main activity of a bank is to finance the required funds through several kinds of deposits and allocate them to the bank customers as credits, loans and investments. Although the emphasis is on banks’ fees, but the profit consists a major part of a bank total returns. Accordingly, in order to manage bank funds in effective and efficient manners, the managers need to have precise information about the cost of their services. This paper is to calculate and compare the cost of bank facilities and loans under two different traditional and activity based costing (ABC) methods. For this purpose, first we designed an ABC model to calculate the cost of each of facilities and loans (under Islamic contracts) in the central branch of the Export Development Bank of Iran. Secondly, we calculated costs of loans and facilities using both the traditional and the ABC methods. Finally, we compared the costs and analyzed the results. The results show significant differences among different kinds of facilities and loans under two costing methods. The results changed the managers’ viewpoints about the cost and profit margin of each banking service they provide.

This paper investigate the validity of linear information model by using the sample of Iranian companies between 1368 - 1383. In this research using time series and Regression method, seven parameter of liner information methods introduced by Ota (2001) have been estimated. Then by using residual income valuation model, accepted linear information models have been used in valuation. The results show that some information models are suitable with existent theory in this area.

One characteristic of emerging markets is encompassing capital influence and efficient methods in creating new corporate value and risk management in finance markets. This requires a vast understanding of the current rating of the firm in finance markets and the surroundings that influence its performance. Since endogenous variables of a business including tangible assets, size, profitability and growth opportunities differ, financial structure, and consequently, the risks are different the present paper studies the impacts these variables create on leverage financing. While supporting the assumption of significant impacts of these variables on a firm’s financial structure, recommendations were given to be used by directors to control and restrict the impacts.

This study investigates the relation between earning attributes: persistance, predictability, value relevance, timeliness, and conservatism and cost of equity in firms listed in Tehran Stock Exchange (TSE). Foundinges provides evidence on that the cost of equity affected by earning attributes. Having controlled firm size, book to market value ratio of stock and variation coefficient of earnings, the results show that there is statistical significant relation between earning attributes: persistance, predictability, value relevance, timeliness and cost of equity. But the relation between conservatism and cost of equity is not statistically significant.

Using of new methods of quality engineering, in recent decades, has been increased. Service industries, in compare with production industries have specific characters. Quality function of deployment (QFD) is a method of quality engineering and is based on the voice of customer and transforming into the whole of organization in order to design and produce products accordance to customer needs. In this study, by using of QFD, customer needs data for improving of financial affairs at Masjed Soleiman Company, a sub-company of Iran National Oil Company, have been gathered. Based on the attitudes of company experts, necessities about each customer needs have been determined. By using of analytical hierarchy process (AHP), the weights of each criteria have been derived. Finally, based on these weights, the criteria have been ranked.