This study examines choices of accounting ACCRUALs (Manipulating in earnings) using a sample of Iranian companies, which operate in a rather different environment from other countries. The"results illustrate that on the average there has not been a positive relation between debt to equity ratio and income manipulation. In addition, the relationship between the number of employees and political or economic pressure had also been investigated. The" results suggested that in comparison with small companies, large companies with more employees could be subject to more political pressure. However, the negative relationship between the number of employees might be attributable to firm attempts to understate their income (economic rather than political motivation). Furthermore, bonus variable and ownership variable have notbeen related significantly in Iranian companies.

Recently, Farzipoor Saen [Journal of the Operational Research Society, 60 (11), 1575-1582 (2009)] proposed a method based on data envelopment analysis to identify optimistic efficient suppliers in the presence of NONDISCRETIONARY factors-imprecise data. This short communication aims at showing a computational error in computing the value of preference intensity parameter in Farzipoor Saen’s [1] article. Then, a ranking method is used to identify the suppliers with the best performance.

One of the anomalies of the capital market is ACCRUAL anomaly. This anomaly refers to the negative relationship between returns and ACCRUALs. In the case of ACCRUAL anomaly, two behavioral and rational expectations have been raised. The main purpose of this study is to explain ACCRUAL anomaly using a new approach to distinguish an anomaly interpretation of risk interpretation. For this purpose, hypotheses were formulated and two logistic regressions were used to test the hypotheses. In this regard, the data of 120 companies from selected companies in the Tehran Stock Exchange for the years 2009 to 2016 have been selected. The results of the study show that low ACCRUALs increase the likelihood of obtaining high returns. In other words, the results of this research are contrary to the theory that ACCRUALs reflects risk, but supports the hypothesis that ACCRUAL anomalies is indeed an anomaly.

In this study, a comprehensive examination of ACCRUAL reversal, and its effect on earnings and Stock Returns, for several items of accepted companies in Tehran Stock Exchange, has been done. This study aims to recognize the distinguished features of these ACCRUAL components by decomposing and discovering their relation with the mentioned items in adjacent years. To achieve that, the information of 83 companies during the time period of 1383-1391 has been reviewed. The selective approach for the hypothesis testing is of correlational and retrospective kind. The results show that ACCRUALs, arising from persistent growth in companies, consist of a process with a positive serial correlation which indicates that the anticipated future benefits of ACCRUALs, resulting from the growth take place and ACCRUALs, arising from temporary fluctuations in working capital, good ACCRUALs, and ACCRUAL estimation error involves a process with a negative serial correlation. And eventually, the effect of reversed trend of ACCRUALs on Earnings and Stock Returns has been investigated.