University of Tehran
Accounting and Auditing Review
2645-8020
7
1
1998
09
23
-
-
14424
FA
Journal Article
1970
01
01
This study reports the relation between the number of trained accountants hired by a firm and the qaulity of its financial reports
including financial statements and the related disclosures, reports to the board of directors, and the audit report. The objective of
the study was to evaluate the impact of number of trained accountants employed in a firm on quality of financial reports.
This research replicates two similar studies one undertaken by
Parry and Groves (1990) in Bangladesh and the other by Abayo and Roberts (1993) in Tanzania. The results obtained in this study
showed no relationship between the quality of financial reporting in compaines that employ more highly trained accountants and
those that do not. This evidence was consistent with the results of
prior studies. Thus, the number of trained accountants do not intluence the quality of financial reporting.
This study reports the relation between the number of trained accountants hired by a firm and the qaulity of its financial reports
including financial statements and the related disclosures, reports to the board of directors, and the audit report. The objective of
the study was to evaluate the impact of number of trained accountants employed in a firm on quality of financial reports.
This research replicates two similar studies one undertaken by
Parry and Groves (1990) in Bangladesh and the other by Abayo and Roberts (1993) in Tanzania. The results obtained in this study
showed no relationship between the quality of financial reporting in compaines that employ more highly trained accountants and
those that do not. This evidence was consistent with the results of
prior studies. Thus, the number of trained accountants do not intluence the quality of financial reporting.
https://acctgrev.ut.ac.ir/article_14424_d803231d7202175b24d95bfb4fce6b32.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
7
1
1998
09
23
-
-
14425
FA
Journal Article
1970
01
01
Based on efficient market hypothesis the price of a given stock retlects both the historical and currently available data. To date,
many studies have heen conducted in this area [e.g., (Ball and Brawn, 196_), (Brawn and Foster 1977), (Foster, 1977), and
alike]. The results of all prior research support the proposition that financial statements and earnings' ,Innouncements have
information content.
The objective of this study was twofold. First to determine the impact of unexpected earnings' components on stock prices; and
second, to ascertain whether and how any of the following five independent variables of: firm size, finanical leverage, life, public
ownership, and foreign exchange impact on unexpected earnings, would influence the price of a stock.
The results of the study suggests that underlying premises of the efficient market hypothesis has no applicability to the Iranian
stock market, not even in its weakest form. Furthermore, there is
a strong evidence that none of the independent variables of the study bear any statistically significant relationship to the prices of stocks.
Based on efficient market hypothesis the price of a given stock retlects both the historical and currently available data. To date,
many studies have heen conducted in this area [e.g., (Ball and Brawn, 196_), (Brawn and Foster 1977), (Foster, 1977), and
alike]. The results of all prior research support the proposition that financial statements and earnings' ,Innouncements have
information content.
The objective of this study was twofold. First to determine the impact of unexpected earnings' components on stock prices; and
second, to ascertain whether and how any of the following five independent variables of: firm size, finanical leverage, life, public
ownership, and foreign exchange impact on unexpected earnings, would influence the price of a stock.
The results of the study suggests that underlying premises of the efficient market hypothesis has no applicability to the Iranian
stock market, not even in its weakest form. Furthermore, there is
a strong evidence that none of the independent variables of the study bear any statistically significant relationship to the prices of stocks.
https://acctgrev.ut.ac.ir/article_14425_b8f6fc43847869d036891e4ec38cd546.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
7
1
1998
09
23
-
-
14426
FA
Journal Article
1970
01
01
In this paper, while stating the nature of "general Jaws", there would be an attempt to offer a discussion of principles applicable
to practice of accounting. In addition to social and naturJ Jaws whose impact on accounting is accepted as prima- facie (self ¬
evident), here, we discuss two other groups of Jaws and principJes
which impact the "accuracy" of accounting function.
The first in the group is the mathematical laws based on which the financial statements is prepared. The second in the group is
the empirical laws that would govern the structure and matter of presentation of the financial statements. The paper closes by a
comprehensive discussion of the interrelationship of the two
groups of laws.
In this paper, while stating the nature of "general Jaws", there would be an attempt to offer a discussion of principles applicable
to practice of accounting. In addition to social and naturJ Jaws whose impact on accounting is accepted as prima- facie (self ¬
evident), here, we discuss two other groups of Jaws and principJes
which impact the "accuracy" of accounting function.
The first in the group is the mathematical laws based on which the financial statements is prepared. The second in the group is
the empirical laws that would govern the structure and matter of presentation of the financial statements. The paper closes by a
comprehensive discussion of the interrelationship of the two
groups of laws.
https://acctgrev.ut.ac.ir/article_14426_0d2b1add494d758262f2d7ae7f0ee98a.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
7
1
1998
09
23
-
-
14427
FA
Journal Article
1970
01
01
The study of the relationship between the quality of
management accounting information and the extent of its use is
the subject of this article. Based on the assumption that the
management accounting is a tool to aid the management in
decision making, if this information is not being utilized for its intended purpose, it could be well argued that it is of no value to
the firm.
In this research it was hypothesized that one of the most important reasons for not using management accounting data in
managerial decision making purposes is the lack of quality of such data. Moreover, that the extent of use of such data was
dependent 011 its perceived quality. The term "quality" was
defined in such a way to include "relevance", "accuracy", "completeness" , and "timeliness".
The results of the hypotheses testing revealed a positive relation between the use of management accounting information
and the perceived quality of such information. It was further found that the extent of the usage was positively correlated with the presence of the quality attributes.
The study of the relationship between the quality of
management accounting information and the extent of its use is
the subject of this article. Based on the assumption that the
management accounting is a tool to aid the management in
decision making, if this information is not being utilized for its intended purpose, it could be well argued that it is of no value to
the firm.
In this research it was hypothesized that one of the most important reasons for not using management accounting data in
managerial decision making purposes is the lack of quality of such data. Moreover, that the extent of use of such data was
dependent 011 its perceived quality. The term "quality" was
defined in such a way to include "relevance", "accuracy", "completeness" , and "timeliness".
The results of the hypotheses testing revealed a positive relation between the use of management accounting information
and the perceived quality of such information. It was further found that the extent of the usage was positively correlated with the presence of the quality attributes.
https://acctgrev.ut.ac.ir/article_14427_bca975ad1c62e05414fb4e5e87f751bc.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
7
1
1998
09
23
-
-
14428
FA
Journal Article
1970
01
01
This research is an attempt to determine the effectiveness of the regulatory requirements governing the issuance of new
securities imposed by the Iranian Stock Exchange (Exchange).
In particular, this study seeks to ascertain the level of
compliance with the mandate of the "Exchange" and its impact thereof. on the newly issued stock.
The population of the study was the 1isted compaines in the Iranian Stock Exchange. The result of the study provides evidence
suppoting the claim that the "ceiling" established by the mand<1te is arhitrary and not h;lsed on expert :lppraisals. Secondly, the
result of the study suggests that the reason for firms issuing stocks fur cash, when in need of capital, is the Jack of altern:ttive
instruments through which they can r<lise the needed capital .
This research is an attempt to determine the effectiveness of the regulatory requirements governing the issuance of new
securities imposed by the Iranian Stock Exchange (Exchange).
In particular, this study seeks to ascertain the level of
compliance with the mandate of the "Exchange" and its impact thereof. on the newly issued stock.
The population of the study was the 1isted compaines in the Iranian Stock Exchange. The result of the study provides evidence
suppoting the claim that the "ceiling" established by the mand<1te is arhitrary and not h;lsed on expert :lppraisals. Secondly, the
result of the study suggests that the reason for firms issuing stocks fur cash, when in need of capital, is the Jack of altern:ttive
instruments through which they can r<lise the needed capital .
https://acctgrev.ut.ac.ir/article_14428_0cd4d4ad96ed3cefe00f1d2987a09d98.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
7
1
1998
09
23
-
-
14429
FA
Journal Article
1970
01
01
The ability to analyze and predict are two of the basic requirements of investment decision making. In this research the role of perception of investors on their decisions and whether accounting information has any impact on their perception
(belief) is investigated.
The result of the study reveals that access to accounting
information could reduce not noly the level of prior belief, but also reduce the impact of such beliefs on investment decision. The
study also provides evidence that access to accounting information could reduce the amount of bias and unwarranted prejudgments.
The ability to analyze and predict are two of the basic requirements of investment decision making. In this research the role of perception of investors on their decisions and whether accounting information has any impact on their perception
(belief) is investigated.
The result of the study reveals that access to accounting
information could reduce not noly the level of prior belief, but also reduce the impact of such beliefs on investment decision. The
study also provides evidence that access to accounting information could reduce the amount of bias and unwarranted prejudgments.
https://acctgrev.ut.ac.ir/article_14429_1779e5bf3a024363f4f16f85a4a098fb.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
7
1
1998
09
23
-
-
14430
FA
Journal Article
1970
01
01
As a useful editorial practice, The Iranian Accounting and Auditing Review publishes abstracts of theses and doctoral
dissertations which were successfully defended at the School of
Public and Business Administration in the the past. rf7r.
rflohammaJ ..s_aJcfjhi has furnished abstracts of the following
researches under a special section, "Applied Research in Accounting" with the following content:
1- An Investigation of the Methodology of Using the Analytical Review Techniques and the Determination of Its Role in
Investment Decision Making Process
By : Gholamreza AkraOlf
2- The Study of the Linkage Between "Understandability" and "Relevance" of IhfotItf.ni()i! and the Investigation of Their Impact
on Investment Decisions
By : Abolghasem Masieh'ahadi
3- An Analysis of the Reasons for Changes in the Audit
Opinions of Irat!ian National Industries' Cnmpaines
By : Mohammad Gholizadeh
4- An Investigation of the Lack of Internal Utilization of
Accounting Information in Metal Im1ustl)"S Companies Listed in the Iranian Stock Exchange
By : Ahmad Khalifeh Sohani
As a useful editorial practice, The Iranian Accounting and Auditing Review publishes abstracts of theses and doctoral
dissertations which were successfully defended at the School of
Public and Business Administration in the the past. rf7r.
rflohammaJ ..s_aJcfjhi has furnished abstracts of the following
researches under a special section, "Applied Research in Accounting" with the following content:
1- An Investigation of the Methodology of Using the Analytical Review Techniques and the Determination of Its Role in
Investment Decision Making Process
By : Gholamreza AkraOlf
2- The Study of the Linkage Between "Understandability" and "Relevance" of IhfotItf.ni()i! and the Investigation of Their Impact
on Investment Decisions
By : Abolghasem Masieh'ahadi
3- An Analysis of the Reasons for Changes in the Audit
Opinions of Irat!ian National Industries' Cnmpaines
By : Mohammad Gholizadeh
4- An Investigation of the Lack of Internal Utilization of
Accounting Information in Metal Im1ustl)"S Companies Listed in the Iranian Stock Exchange
By : Ahmad Khalifeh Sohani
https://acctgrev.ut.ac.ir/article_14430_21d677f1bdf7d14f27d3f170d174166b.pdf