The Main Factors Accounting for the Improvement of Information Quality in Information Systems from the Perspective of Financial Managers
Esmaeil
Eskandari
Faculty of Payam Noor University
author
text
article
2014
per
The underlying factors for improving information quality of accounting information systems companies listed in Tehran Stock Exchange has been studied in this research. The population of this study include all financial managers of the companies listed in Tehran Stock Exchange in 2009 that is 329 and the sample is 87 of these companies financial managers. Made questionnaire was used to collect data and its reliability were determined α =%91. Data collected were analyzed using statistical software. In order to confirm or reject the hypotheses Z test was used, among five determined hypothesis it was found that improving decision making, system of internal control, the quality of financial reporting and facilitating transaction processing are some of crucial factors for the development of quality in accounting information systems but improving performance evaluation isn't among the main factors to improve information quality.
New Researches on Accounting
دانشگاه پیام نور
2
v.
شماره 5 (پاییز 93)
no.
2014
15
22
https://nra.journals.pnu.ac.ir/article_4100_b55e9a3c51a7b9f9708ab1bbff139a59.pdf
The Relationship between the Operational Profit, Operational Cash Flow and Abnormal Returns of Initial Public Offering in Tehran Stock Exchange
Oktay
Yamrali
Department of Management, Economics and Accounting, PNU University
author
Ali
Aliyani Nezhad
. M.A. in Acounting
author
Es,hagh
Hivehchi
M.A. in Acounting
author
text
article
2014
per
The main purpose of the study was to survey the relationship between the operational profit and operational cash flow, and abnormal returns of the accepted companies' stock in Tehran stock exchange. To do so, it was analyzed a sample consisted of 36 companies among newly entered ones in Tehran stock exchange during 2006 to 2013. The results indicated that there is a positive and significant relationship between the operational profit and abnormal returns of stock in IPO; and, there is a weak relationship between the operational cash flow and abnormal returns of stock in IPO
New Researches on Accounting
دانشگاه پیام نور
2
v.
شماره 5 (پاییز 93)
no.
2014
23
31
https://nra.journals.pnu.ac.ir/article_4101_32955f10338f30480a3f0ec1655399ac.pdf
State Ownership Effect on Audit Fees with Emphases on Audit Institution Size
Davar
Mohammadi
. Faculty Payam Noor University
author
, Mohammad Reza
Asgari
Assistant Professor, Islamic Azad University Rey
author
Iraj
Mirhosseini
M.A. of Accounting, Islamic Azad University, South Tehran
author
text
article
2014
per
State ownership is one of ownership structures that have main part of shares of public company in Iran. It seems to have paid less attention for this issue. Despite of advantages and disadvantages of this kind of ownership, state ownership has important role in companies’ operational and financial strategies. To study the State ownership effect on audit fees with emphasize on size of audit institute is the aim of this research. For this purpose it is collected to analyzed 144 companies’ data since 1387 to 1391. This research view point of purpose is applied research. Also view point of implementation is a description research of the type of correlation. Multiple regression models are used to test the hypotheses of research. The result of research showed that there is a meaningful and negative relationship between state ownership and audit fees in the level of 95% confidence. Also there is meaningful and positive relationship between institution size and audit fees. Finally state ownership has negative effect on relationship between audit institution size and audit fees. So that by increasing the amount of state ownership will be decreased the effect of audit institution size on audit fees.
New Researches on Accounting
دانشگاه پیام نور
2
v.
شماره 5 (پاییز 93)
no.
2014
32
41
https://nra.journals.pnu.ac.ir/article_4102_b6f6bfeba8cfa4a5dab039f869e9adf2.pdf
Investigating the Relationship of Written Conditions in Auditing Report and Stock Return of Listed Companies in Tehran Stock Exchange
Farhad
shahveisi
. Assistant professor in Accounting, Razi University of Kermanshah
author
Akbar
Kanani
Department of Accounting, Islamic Azad University, Marand
author
Hossein
Abbasi
. M.A of Accounting
author
text
article
2014
per
This study aims to explore the effect of written conditions in qualified auditing reports on stock return of listed companies in Tehran Stock Exchange. Statistical population included all accepted companies in Tehran Stock Exchange from 2008-2013. To select the sample, systematic random sampling was used. To analyze data, correlation coefficient, paired t-test, and Wilcoxon test were used. Results of testing research hypotheses showed that there is no significant and positive correlation between written conditions in qualified auditing reports and stock return of listed companies.in other words, based on the results, qualified auditing reports doesn’t provide the users with the higher content of financial information compared with unqualified auditing reports.
New Researches on Accounting
دانشگاه پیام نور
2
v.
شماره 5 (پاییز 93)
no.
2014
42
56
https://nra.journals.pnu.ac.ir/article_4103_eee2184ce83d2106ec0c57d59b016afd.pdf
The relationship between the determinants of capital structure
Akbar
Aminikhah
Assistant Professor of Accounting Payam Noor University
author
Hamid Reza
khaksar
M.A. of Accounting Payam Noor University
author
text
article
2014
per
One of the most important components of any economic activity to provide the required financial resources. These resources can be crowds of equity or debt financed. The opinionated one of the duties of financial managers in companies to ensure the best combination of financial resources or the capital structure and the decisions made in this area in order to increase the company's value. Among the issues that are subject to capital structure and test a lot of research has been done on it in the present theoretical research and empirical studies about it is going on. Information required by the application of database exchange and Exchange extracted The result financial structure Unilateral 1 regression 2 significant differences meaningful discs sample companies according to growth opportunities, size, liquidity and age as factors of capital structure showing a. Companies that have the greatest growth in their assets with the lowest liquidity are crowds of debt. Credit providers in order to help investors recognize the relationship between capital structure and impact factors to assess the overall goals of the research and analysis of corporate finance so that, understanding the financial performance prediction ability of the Company to be easier for beneficiaries.
New Researches on Accounting
دانشگاه پیام نور
2
v.
شماره 5 (پاییز 93)
no.
2014
57
68
https://nra.journals.pnu.ac.ir/article_4104_0c8c0373f5101b8093d55c550d8a412b.pdf
Explaining Some of the Factors Affecting the Agency Costs, with an Emphasis on Asset Turnover Ratio
Rohollah
Sedighi
Assistant Professor of Allameh Tabatabai University
author
Reza
poorbehi
M.A. Islamic Azad University Bushehr
author
text
article
2014
per
The main objective of this study is to investigate the relationship between free cash flow, dividend payments and some factors of corporate governance, including board size, board independence, CEO duality and institutional ownership with agency costs. In order to do this, due to the limitations, 95 companies listed in Tehran Stock Exchange during 1388 to 1392 (457 years-company) were selected. Statistical hypothesis testing using multiple linear regressions by generalized least squares (GLS) and was performed with panel data. For Dependent variable (agency cost) the assets turnover ratio as a measure of the quality of asset management is used. The results of this study show a significant relationship between free cash flow, dividend payments, CEO duality and institutional ownership with agency cost but a significant relationship between board size and board independence with agency cost was not found.
New Researches on Accounting
دانشگاه پیام نور
2
v.
شماره 5 (پاییز 93)
no.
2014
69
80
https://nra.journals.pnu.ac.ir/article_4105_7c02019e30374c47b3e099ca33439ed9.pdf
Examine the determinants of investment in human resources on the internal control system of listed companies in Tehran Stock Exchange
Rezvan
Hejazi
Professor of Accounting Alzahra university Tehran
author
Afshin
Armin
Department of Accounting Islamic Azad University Bandar Abbas
author
Mehrdad
Salehi
Young Researchers Club, Islamic Azad University, Nourabad mamasani
author
text
article
2014
per
Resources in the organization to achieve short-term and long-term goals of the organization. Without doubt one of the most influential factors in promoting corporate human resources in order to improve internal controls. This paper utilizes the determinants of investment in human resources, Effects caused by the internal control sample of 78 listed companies in Tehran Stock Exchange between the years 2006 and 2013 were examined. To assess the determinants of human resources in internal controls; The number of staff in the department of internal control as a function of the characteristics listed companies is intended. In this study, the type of data, panel data approach is used. The results show the influence of variables such as firm size, firm age, complexity of operations, financial crisis, exports and state and private ownership of internal control is based on the number of personnel. So overall, all variables except the listed financial crisis and a significant positive impact on increasing private ownership and increase the number of employees are the company's internal control.
New Researches on Accounting
دانشگاه پیام نور
2
v.
شماره 5 (پاییز 93)
no.
2014
81
88
https://nra.journals.pnu.ac.ir/article_4106_341eae021e988c020049383a57e12050.pdf
Study of Obstacles Utilize TDABC in Ardabil-Iran Producing Industries
Jamal
Bahri sabet
Assistant Professor of Accounting Islamic Azad University Urmia
author
Saeed
Alipour
PhD. Student in Accounting
author
Khadijeh
Rabiei
PhD. Student Accounting, Lecturer Department of Accounting Payam Noor University
author
text
article
2014
per
Notice to factor of planning and determine purposes of organization with of notice to factor of costing in practice is impossible. Access to organization`s planning and purposes and process’s isn`t alone organization’s productivity revenue. Time - driven activity based costing system is a process of costing for allocation resources of organization right to products and services. Purpose of this research is study of obstacles utilize TDABC in Ardabil producing industries For financial annual 2014. Data were collected intermediation LIKERT SCALE questionnaire. Research hypotheses were test by t-test for rejection or confirmation Friedman test for ranking. Results indicated that don`t existence cultural in management is obstacle for settlement this system. And other hypotheses, don`t know what new technique , don`t time study for produces, don`t suitable data system, to come down payment right of productivity didn’t were confirmation
New Researches on Accounting
دانشگاه پیام نور
2
v.
شماره 5 (پاییز 93)
no.
2014
89
105
https://nra.journals.pnu.ac.ir/article_4107_1bc826324ad68c1aa32c063b99193a26.pdf
The Relationship between Accounting Information Quality on Stock Price Delay and Forecasting of Future Stock Returns of Listed Companies on the Tehran Stock Exchange
Akbar
Ahmadi
Department of Management Islamic Azad University Gorgan
author
Ali Reza
Ma'toufi
Department of Management Islamic Azad University Gorgan
author
text
article
2014
per
Today, the hypothesis of forecasting ability dividend yield or dividend-price ratio of share as a main principal in the financial management is accepted. One of important goals of the accounting information is assist to users in the future investment predication. Also, in finance area stock price reaction to accounting information is one of the main subjects. The purpose of this paper is to study the relationship between accounting information quality, delay in the stock price adjustment and future stock dividend of the accepted company in Tehran stock exchange. For this purpose, a number of 105 companies listed on Tehran Stock Exchange during the time span of 2008-2012 investigated. literature study with using of the library study method &financial information needed for refer to financial statement and Rahavard Novin3financial soft ware extracted& after that by of the Excel software abridged, classified, computed and finally byEviews8, stata12 analyzed finding shows that there is a positive and meaning full relationship between the accounting information quality or delay in stock price adjustment and stock price, future output and stock dividend
New Researches on Accounting
دانشگاه پیام نور
2
v.
شماره 5 (پاییز 93)
no.
2014
106
117
https://nra.journals.pnu.ac.ir/article_4108_1a5419f758bd863ea7557079268d327b.pdf
The Balanced Scorecard System in Accounting and Financial Software Producer and Provide a Roadmap
Mojtaba
Bazrafshan
M.A. in Accounting Qom Science and Research Branch, Islamic Azad University Qom
author
Reza
Gholami Jamkarani
Assistant Professor of Accounting, Islamic Azad University Qom
author
text
article
2014
per
This study attempts to check the status using the dimensions of the balanced scorecard in the financial and accounting software producer in Tehran and followed it up with the utilization of the achieved results to offer a Road map for the activity of these companies in a successful way. Thus, after consulting with the experts in the field of library studies, practical and important indicators in the balanced scorecard were extracted and the active people's opinions in the selected companies in the schema data were received. The findings of the statistical tests on the data suggest that Evaluate the performance of these companies has a lot to offer in the context of the balanced scorecard approach. So that the hypothesis of applying this system to evaluate the performance of these companies, except in growth and learning in other aspects of the financial perspective, internal processes and the customer was confirmed Also raised the importance of the Proposed indicators in each of these dimensions are not the same in terms of financial and accounting software companies and showed a significant difference between the different aspects of balanced scorecard. Moreover, by analyzing data, development strategy in grand strategies classification, differentiation strategy in Porter's Triple strategies and differentiated in several dimensions in Japanese companies strategies classification propose as a road map to financial and accounting software producer in Tehran. The results emphasize on development strategy and developing activities in financial and accounting software producer with a differentiation can make them a raised vision.
New Researches on Accounting
دانشگاه پیام نور
2
v.
شماره 5 (پاییز 93)
no.
2014
118
131
https://nra.journals.pnu.ac.ir/article_4109_4c8130914c048a982b6db569f4bc62b0.pdf