University of Tehran
Accounting and Auditing Review
2645-8020
2645-8039
18
63
2011
04
21
A Survey of the Affection of Financial and non Financial Factors in Performance Assessment of Job Satisfaction in the View Point of Personnel of Accepted Companies in the Iranian Stock Exchange
1
20
FA
Manochehr
Ansari
داتشیار دانشکده مدیریت دانشگاه تهران، ایران
mansari@ut.ac.ir
Hossein
Rahmany Youshanlouei
استاد مدعو دانشگاه آزاد اسلامی، واحد سلماس، باشگاه پژوهشگران جوان، سلماس، ایران
youshanlouei@initor.com
Mahmoud
Mahmoud Danialei Dehhoz
مربی دانشگاه آزاد اسلامی واحد ایذه، ایران
mahmoud@initor.com
Ayuob
Mardani
مربی دانشگاه آزاد اسلامی واحد ایذه، ایران
mardani@initor.com
In recent days it has a consensus on this point that non financial factors can cover defects of financial factors in performance assessment. So, non financial factors are effective when they have different outcomes and these effects having higher level of importance than financial factors. In this research, descriptive analysis in survey type is used and it’s assumed that using performance assessment factors affect on personnel job satisfaction. This affection is useful when staff believe on the quality of performance assessment processes and managers’ trustiness. On the basis of 87 selected sample by means of classification method, the results of this research show that using financial and non financial factors for performance assessment is effective on job satisfaction. Another outcome is that effects of non financial factors on job satisfaction have not any differences than financial factors.
Financial Factors and Nonfinancial Factors,Job satisfaction,Performance Assessment Processes Fairness,Trust Managers
https://acctgrev.ut.ac.ir/article_23025.html
https://acctgrev.ut.ac.ir/article_23025_bfd2a398d3567f017bc0c13d91391d0b.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
2645-8039
18
63
2011
04
21
Dividend Drivers: Market Signals
36
69
FA
Abdol Reza
Talaneh
استادیار دانشگاه آزاد واحد فیروزکوه، ایران
unistpapers@yahoo.com
Ghazal Mortezaee
Shemirani
کارشناس ارشد مدیریت بازرگانی دانشگاه آزاد واحد فیروزکوه، ایران
shemirani@initor.com
Abstract: Using data of 314 manufacturing firms listed on Tehran Stock Exchange for the period 1994-2004, this paper empirically investigates the dividend decision. Unlike previous Iranian papers investigated the dividend policy, factors affecting dividends, and the effects of dividends on the stock prices, present paper focuses on the dividend decision and the effects of market factors on the dividend decision. Our results show that of the firm-based factors, only prior year dividend, current earnings, prior year earnings, and current earnings changes affect on dividend decision, and unlike prior researches, no strong evidences on the other firm based variables such as growth opportunities; leverage ratio, firm size, and ownership concentration are obtained. It seems also that current stock price return is considered by the firms deciding to reduce dividend. For the firms reducing dividends, weak evidences are obtained showing that the greater the current stock price is, the fewer dividends are paid.
Dividend Decision,Firm-based Variables,Market-based Variables
https://acctgrev.ut.ac.ir/article_23026.html
https://acctgrev.ut.ac.ir/article_23026_45807dd48c3d9c9a360cc03a54c8b6b1.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
2645-8039
18
63
2011
04
21
The Differential Persistence of Accrual and Cash Flow Components of Earnings and Predicting of Future Profitability
81
94
FA
Javad
Rezazadeh
استادیار گروه حسابداری، دانشگاه بینالمللی امام خمینی(ره)، ایران
jrezazad@ikiu.ac.ir
Habib Olah Garoosi
Garoosi
کارشناسی ارشد حسابداری، دانشگاه بینالمللی امام خمینی(ره)، ایران
garoosi@initor.com
Profitability in prior studies is typically defined as one-year-ahead operating income divided by one-year-ahead average total assets. This scaling transforms operating income into return on assets (ROA). Their results reveal that the accrual component of profitability is less persistent than the cash flow component and has been widely interpreted as signaling earnings management. Accordingly, we investigate whether differential persistence of the accrual and cash flow components of profitability is attributable to their differential impacts on one-year-ahead operating income (the numerator of ROA) or one-year-ahead average total assets (the denominator of ROA)? We test hypotheses based on sample includes 1860 firm-years observation in Tehran Stock Exchange for the 10-year period 1375 to1385 and results reveal that accruals are more highly associated than cash flows with invested capital in the denominator of the profitability measure. In contrast, accruals and cash flows have no differential relation to one-year-ahead operating income. This suggests that the lower persistence of accruals versus cash flows may not be due to earnings management but may rather be due to the effect of growth on future profitability.
Accrued Earnings,Growth,Operating Cash Flows,Profitability,Return on assets
https://acctgrev.ut.ac.ir/article_23027.html
https://acctgrev.ut.ac.ir/article_23027_89dd3c7dad60ed8083d88c31ae9b1493.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
2645-8039
18
63
2011
04
21
Assessing the Relationship between Conservatism and Unexpected Accruals in Tehran Stock Exchange
113
128
FA
kaveh
Mehrani
استادیار دانشکده مدیریت دانشگاه تهران، ایران
kmehrani@ut.ac.ir
Ali Ebrahimi Kordlar
Ebrahimi Kordlar
استادیار دانشکده مدیریت دانشگاه تهران، ایران
kordlar@initor.com
Mohammad
Hallaj
کارشناس ارشد حسابداری دانشگاه تهران، ایران
mhallaj62@gmail.com
The purpose of this research is to investigate the relationship between conservatism and unexpected accruals in Tehran Stock Exchange (TSE). Because, unexpected accruals are affected by management discretion, it is anticipated that the conservatism reflected in accruals is mainly due to unexpected accruals. In this research, the modified Jones model and the modified Jones model with non-linear cash flows were used for decomposing total accruals into expected and unexpected accruals. The test results of the research sample that includes 95 Listed Companies in Tehran Stock Exchange during years 1380-1385 shows that the unexpected accruals from the modified Jones model have significant positive relationship with conservatism. But, there is no any significant evidence of impact of the unexpected accruals from the modified Jones model with non-linear cash flows on conservatism.
Asymmetric Timeliness,Conservatism,Tehran Stock Exchange(TSE),Unexpected Accruals
https://acctgrev.ut.ac.ir/article_23028.html
https://acctgrev.ut.ac.ir/article_23028_e973c4d6b4267fc54cf6f4bf10c241b3.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
2645-8039
18
63
2011
04
21
The effect of Characteristics of Board of Director on Reporting of Independent Auditors and Accepting Companies which Was Accepted in Tehran Stock Exchange
95
112
FA
Mohammad Reza
Abbaszadeh
استادیار حسابداری دانشگاه فردوسی مشهد، ایران
abbaszadeh_mr@yahoo.com
Hashem
Manzarzadeh
کارشناس ارشد حسابداری دانشگاه فردوسی مشهد، ایران
manzarzadeh@initor.com
The purpose of this research is about the effect of characteristic of board of directors on independent auditing report and companies which was accepted in Tehran stock Exchange. The research hypothesis is based on relation between these characteristics and independent auditing report. Some other data in this project is consisting of 187 companies during years 2005 to 2009. In this project the way which is related to data is used for testing hypotheses which is mentioned and “Analyzes of Regression logistics. Findings in this research show that there is meaningful and negative relation between president dual-role” and auditing standard report which is accepted between “proportion owners” and auditing standard reports which is accepted and affected, and between “changing in members of Board of directors in this year in compare to last year” and auditing standard report which is accepted, we have meaningful and positive relation. There is meaningful and negative relation between “changing in auditing in this year in compare to last year” and auditing standard report and meaningful and positive relation between the natural reciprocal impact possessions in compare to the value on markets in compare to the duties of stakeholders” and auditing standard report.
Adverse non Modified Opinions,Logistics Regression,President Dual,Role Proportion of outside Directors,the Number of (size) Board of Director
https://acctgrev.ut.ac.ir/article_23029.html
https://acctgrev.ut.ac.ir/article_23029_d7126ae79b8d13096eef29cdc1fc9f9a.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
2645-8039
18
63
2011
04
21
Cost Driver Determination in Activity Based Costing Systems Using Data Mining Process and Factor Analysis Methods
21
38
FA
Ali Asghar
Anvary Rostamy
0000-0002-7495-8276
دانشیار دانشگاه تربیت مدرس، ایران
anvary@modares.ac.ir
Hassan
Khademi Zare
استادیار دانشگاه یزد، ایران
zare@initor.com
Tahereh
Aliheidari Biyuki
دانشجوی دکترای دانشگاه یزد، کارشناس بانک توسعه صادرات، ایران
t_aliheidary@yahoo.com
Najmeh
Neshat
دانشجوی دکترای دانشگاه تربیت مدرس، ایران
neshat@initor.com
Most of firms are very interested to know about the real cost of products and services they provide. In order to measure the real cost, several methods and techniques have been provided in literature. One of the most important of them is Activity Based Costing (ABC) method. Determination of cost drivers in ABC regards as a very difficult stage. Although various methods introduced for this purpose but each method has its own weaknesses. This paper introduces Data Mining (DM) and Factor Analysis methods to improve the effectiveness of ABC method. The proposed methods let decision makers to consider several cost drivers respect to their effects on costing simultaneously. We have applied the proposed method in one of Iranian leading banks (Export Development Bank of Iran (EDBI). The results confirmed the usefulness and effectiveness of the proposed methods for bank ABC system and its economic decisions
Data Mining,Export Development Bank of Iran,factor analysis,Keywords: Cost driver
https://acctgrev.ut.ac.ir/article_23031.html
https://acctgrev.ut.ac.ir/article_23031_c577fbe39b1b679799adda96174b6775.pdf