نشریه پژوهش در حسابداری و علوم اقتصادی
پیاپی 5 (زمستان 1397)

The new language of financial reporting in the new age is Extensible Business Reporting Language (XBRL). It is a powerful tool, efficiency and effectiveness of the financial reporting process makes it easy. And process data acquisition and transparency in the disclosure improves. The aim of this study is to identify factors affecting the implementation ofan extensible business reporting language (XBRL)by listed companies in Tehran Stock Exchange. The research objective is applied and The method of analysis – survey. The study Statistical Society is financial managers of listed companies in Tehran Stock Exchange and is a member of the Iranian Association of Certified Public Accountants. In order to obtain their views and questionnaire containing 20 questions was developed four hypotheses. And randomly among the 120 members of the community, were distributed in 1396. The data collected by questionnaires using statistical techniques (binomial test and Wilcoxon onesample t-test, Kolmogorov-Smirnov test) were analyzed. The results of the study confirmed the hypothesis ,And showed that factors: environmental, organizational, corporate governance and technology The effective implementation of An Extensible Business Reporting Language (XBRL)By Listed Companies In Tehran Stock Exchange.

The purpose of this study was to investigate the relationship between the value of call options and expected returns and the value of capital structure adjustments. For testing hypotheses, multiple regression has been used. The statistical population of the research is the companies accepted in the Tehran Stock Exchange, among which , Data for 138 companies are available from the time horizon from 2011 to 2016. Company data was analyzed and analyzed using Eviews9 software after comprehensive evaluation of the availability of their information after collection by Excel software. In measuring the option call value of the pricing model The Black-Scholes-Merton (BSM) deal was used and a minor adjustment model was used in the capital structure adjustment. Finally, the results show that there is no significant relationship between value of option call on the speed of capital structure adjustment ,as well as but between the the expected returns on the speed of capital structure adjustment Reverse and meaningful.

Over the past thirty years, researchers have tested various objective and subjective criteria to describe household and person financial conditions. And found that improving financial well-being is the result of strengthening knowledge, attitude, tendency and financial behavior. Accordingly, in this research, the relationship between financial attitude, financial literacy and financial participation through financial intermediation in the accounting and auditing profession has been investigated. The research method is descriptive-survey. In this study, 385 individuals were considered as sample auditors, accountants and elites and accounting professors in 1396 and 1397. Data were collected through a questionnaire and analyzed using SPSS22 and AMOS21™ software for analyzing variables and testing hypotheses. The findings show that there is no significant relationship between financial attitude and financial literacy with financial participation. Nonetheless, the self-efficacy index creates a positive relationship between financial literacy and financial participation, with the role of mediation.