Comprehensive review of earnings management (part I)
Mohsen
Dastgir
استاد دانشگاه آزاد واحد علوم و تحقیقات اصفهان
author
Seied Ehsan
Hosseini
دانشجوی دکتری دانشگاه اصفهان
author
text
article
2013
per
The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful in making economic decisions. So If the financial statements are manipulated, their purpose and philosophy is damaged. In addition, factors like information asymmetry and conflict of interests between ownership and management and financial scandals have heightened the importance of earnings management issue. To control it, a deep understanding of the incentives and objectives of earnings management is necessary. Hence much research has been done on the hypotheses and incentives of earnings management. In this paper we have done a comprehensive review of the subject with emphasis on research conducted in Iran and Foreign Countries. Therefore, after defining earnings management, we investigate hypotheses and incentives of earnings management.
Accounting and Auditing Studies
License Holder:
Iranian Accounting Association
Director & Editor-in-chief:
Ali Saghafi(Ph.D)
Director & Secretary General:
Naser Partovi
Editorial Assistant:
Maryam Asgharzadeh Badr
22520864
2
v.
7
no.
2013
4
19
https://www.iaaaas.com/article_105416_0d0e6ce979b78a844f348eed27285e23.pdf
dx.doi.org/10.22034/iaas.2013.105416
Justice in Accounting Standard Setting
Narges
Rezapour
دانشجوی دکتری حسابداری دانشگاه علامه طباطبایی
author
Ali
Saghafi
استاد حسابداری دانشگاه علامه طباطبایی
author
text
article
2013
per
This paper is dedicated to the concept of “justice”, applied to accounting standard setting. The indefinable and vast meaning of this desired and important concept, made us implement “John Rawls’s theory of justice” as a clear-cut sense of justice. Explaining the main features of Rawls’s theory, we go through justice of accounting standards. Although the process of standard setting could not completely fulfill Rawls’s basic assumptions, this paper comes to this point that, to a great extent, it is close to the process described by Rawls.
Accounting and Auditing Studies
License Holder:
Iranian Accounting Association
Director & Editor-in-chief:
Ali Saghafi(Ph.D)
Director & Secretary General:
Naser Partovi
Editorial Assistant:
Maryam Asgharzadeh Badr
22520864
2
v.
7
no.
2013
20
33
https://www.iaaaas.com/article_105417_d944f6ed1009fdecc627ec069f847a0e.pdf
dx.doi.org/10.22034/iaas.2013.105417
An Overview of The Theories of Capital Structure
Abdolmehdi
Ansari
دانشیار دانشگاه ولیعصر (عج)
author
Nasrin
Yosefzadeh
عضو هیئت علمی گروه حسابداری دانشگاه ولیعصر (عج)
author
Zahra
Zare
دانشجوی کارشناسی ارشد حسابداری دانشگاه ولیعصر (عج)
author
text
article
2013
per
The methods of the financing are more effective for Continuing operations and performance of profitable project in the process of the company development and it causes survival of the companies in competitive markets. Financing is done by different methods of short-term and long-term. Companies can provide their financial resources from inside (for example of retained earning) or from outside (through issuance of the stock or debts). The main objective of companies is to increase value of the company and to maximize shareholders wealth. Therefore, they make use techniques that help them to achieve to this important. This paper takes a look at existing theories in about capital structure. The theories of capital structure divide into two general parts traditional and modern theories. In general, the focus all of these theories is on the impact of the type of financial resources on company value.
Accounting and Auditing Studies
License Holder:
Iranian Accounting Association
Director & Editor-in-chief:
Ali Saghafi(Ph.D)
Director & Secretary General:
Naser Partovi
Editorial Assistant:
Maryam Asgharzadeh Badr
22520864
2
v.
7
no.
2013
34
47
https://www.iaaaas.com/article_105418_80a82cbc316f7ea5792fa0a45befc6d7.pdf
dx.doi.org/10.22034/iaas.2013.105418
Accounting Information Systems and Social Networks Analysis
Shokrollah
Khajavi
دانشیار حسابداری، دانشگاه شیراز
author
Mohammad
Sadeghzadeh Maharloie
دانشجوی کارشناسی ارشد حسابداری
author
Reza
Taghizadeh
دانشجوی کارشناسی ارشد حسابداری
author
text
article
2013
per
By invention of the computers many aspects of human life has changed. Application of computers in many sciences, including accounting, proliferates. The use of accounting information systems (AIS) for direct interactions and consistency with computers has a special place in accounting. By the advancement of information and communication technologies, data of transactions is record in an electronic form and this causes the increase in importance of AIS every day. Also, organization theories, which consider humans and their relations, have changed dramatically in these decades. And this causes special software to be invented for investigating the relations of individuals with each other and their roles within their organizations. Since accounting research in the field of AIS and the role of individuals within organizations has not gotten the right place of itself in Iran, this research is going to introduce available opportunities for AIS and the role of individuals in it by using social networks analysis.
Accounting and Auditing Studies
License Holder:
Iranian Accounting Association
Director & Editor-in-chief:
Ali Saghafi(Ph.D)
Director & Secretary General:
Naser Partovi
Editorial Assistant:
Maryam Asgharzadeh Badr
22520864
2
v.
7
no.
2013
48
59
https://www.iaaaas.com/article_105419_f36717a66ad09a332098e149789a3641.pdf
dx.doi.org/10.22034/iaas.2013.105419
Application of target costing and value stream in lean accounting
Hasan
Hemati
استادیار موسسه آموزش عالی رجاء قزوین
author
Naser
Partovi
عضو هیأت علمی موسسه آموزش عالی پرندک
author
Mohammad
Zeinolabedini
کارشناس ارشد حسابداری
author
text
article
2013
per
From two decades ago, some companies have adopted a production strategy that is called lean production. Researchers that adopted this strategy believed that traditional methods of costing products such as standard costing cannot appropriately evaluate its operational improvements. So, they were looking for a new costing system. Different researches led to the discovery of several systems for product costing. This study consists of two main parts. The first part of this research presents the issues related to lean accounting and techniques associated with activity based costing in the companies that have elected the lean manufacturing.
The second part of the research mentioned how to use the value stream map in the lean accounting system and its included an example of value stream map, the way of mapping it and how to interpret the provided information. Finally, a sample of value stream income statement is provided, that is a tool of lean accounting.
Accounting and Auditing Studies
License Holder:
Iranian Accounting Association
Director & Editor-in-chief:
Ali Saghafi(Ph.D)
Director & Secretary General:
Naser Partovi
Editorial Assistant:
Maryam Asgharzadeh Badr
22520864
2
v.
7
no.
2013
60
73
https://www.iaaaas.com/article_105420_6fb36720ac29c872a27398160662d138.pdf
dx.doi.org/10.22034/iaas.2013.105420
Mutual fund performance: from theory to practice
Shahnaz
Mashayekh
هیئت علمی دانشگاه الزهرا(س)
author
Seyedeh Samaneh
Shahrokhi
دانشجوی دکتری دانشگاه الزهرا(س)
author
Nazanin
Bashiri Manesh
دانشجوی دکتری دانشگاه الزهرا(س) و هیئت علمی دانشگاه پیام نور
author
text
article
2013
per
A mutual fund is a type of professionally managed collective investment vehicle that pools money from many investors to invest in diversified portfolio and investment units are assigned to them. investment unit is explanatory share of portfolio which fund bought and managed it on behalf of investors. Mutual funds are financial institutions of capital market achieved special place in the market during the recent years. Redeemable stock by fund or high liquidity of investment units, Variety of activities based on the investor's objectives, Using specialized management in portfolio, Reduce transaction costs, Investment diversification and risk reduction are Benefits of mutual funds which Be attracted view Of people to investing in funds. Given the important role of the Fund in financial resource allocation in capital market, Performance evaluation of financial institutions is important and attractive for many of accounting researchers. This article introduces and classifies measures of performance using in researches. Also, empirical studies related in mutual fund performance in developed markets, emerging markets and capital market of IRAN were reviewed.
Accounting and Auditing Studies
License Holder:
Iranian Accounting Association
Director & Editor-in-chief:
Ali Saghafi(Ph.D)
Director & Secretary General:
Naser Partovi
Editorial Assistant:
Maryam Asgharzadeh Badr
22520864
2
v.
7
no.
2013
74
91
https://www.iaaaas.com/article_105421_606e6a54b54d3b2807f19bc90a0e34c6.pdf
dx.doi.org/10.22034/iaas.2013.105421
New approach of accounting research and development of accounting theory
Seyed Jafar
Larimi
مدرس دانشگاه علوم و فنون بابل
author
Ebrahim
Mohseni
مدرس موسسه غیر انتفاعی علامه محدث نوری (ره)
author
Omid
Eimani Khoshkho
عضو هیأت علمی دانشگاه پیام نور لاهیجان
author
text
article
2013
per
Theory is usually formulated and developed through the process of research. The basic challenge in accounting research is that currently there is no comprehensive theory of accounting on which accounting research can be based. Yet, researchers have adopted new approaches to achieve a more comprehensive theory in recent studies.This article focuses on the normative and descriptive research and the role of decision-useful approach, interpretative and critical research to the development of accounting theory. All of these developments are beneficial to accounting since they open up accounting to a diversity of research approaches that will collectively improve the status of accounting research and development accounting theory.
Accounting and Auditing Studies
License Holder:
Iranian Accounting Association
Director & Editor-in-chief:
Ali Saghafi(Ph.D)
Director & Secretary General:
Naser Partovi
Editorial Assistant:
Maryam Asgharzadeh Badr
22520864
2
v.
7
no.
2013
92
105
https://www.iaaaas.com/article_105422_27db991f62cc2cda3dfa98453b99ed6e.pdf
dx.doi.org/10.22034/iaas.2013.105422