مجله بررسی های حسابداری
پیاپی 14 (بهار 1396)

The main players in each country's economy are businesses that play an important role in economic growth. Thus to achieve the desired goals, managers should organize their source of finance. Companies, for being in global competitiveness, have to invest in substruction, technology and R&D so that they can develop and promote theirs products and improve their performance. In this study, the cost of R&D on corporate performance is evaluated, using the indicators of operating profit, operating cash flow and economic added value to evaluate the performance of companies. The data of 63 listed companies in Tehran Stock Exchange were selected for the period from 1386 to 1392 to test the hypotheses, and methods of generalized least squares and combined data were used. Results indicated that the cost of research and development and the company's performance using the measure of operating profit does not show a significant relationship. But research and development costs and economic add value indicated a positive impact on the standards of operational cash flow.

This research is aimed at studying the effect of real earnings management return on long-run operating performance. In fact, this research seeks to study if there is any significant relationship between return of discretionary reduction of sale, public and administrative expenditures and reduction of the future performance. We expanded the main question and included limitations in accrual items management in discussion of real earnings management return and raised the following question: does the effect of discretionary reduction of sale, public and administrative expenditures on the future performance increase considering limitation of the company for accrual items earning management. Statistical population of the present research includes all companies listed in Tehran Stock Exchange. 105 companies were selected and studied during 2010-2015. Mixed methods analysis and multivariate linear regression were used through Eviews7 software to test the hypothesis and estimate coefficients. The results indicated that the return of optional reduction in selling expenses, general and administrative demonstrates no significant correlation with the reduction of future performance. But, within limits, in the management of accruals in talk back real earnings management, reducing the return of voluntary sales expenses, general and administrative affects future performance.

One of the important factors contained in the financial statements is the accounting earnings which often financial analysts use on valuation models and firms performance assessment. On the other hand, since earnings measure requires estimates, as well as multiple methods of accounting, the accounting earnings report can be affected by company's conservatism. In this study, we answered the following question: Does accounting conservatism have impact on residual income and abnormal earnings? accounting conservatism is an explanatory variable and residual income and abnormal earnings are the dependent variables. Dividend, Capital expenditures, Financial Leverage and Firm Size acted as control variables. Data was gathered between 2003 and 2013. The number of observations was 678. The results showed that accounting conservatism has a significant negative effect on residual income. Also, accounting conservatism demonstrated a significant negative impact on abnormal earnings.

Many studies have showed that changes in costs are not appropriated to the changes in sales. As importance of intangible assets is increased in the third millennium, the main purpose of this study is to investigate empirically the impact of structural capital as one of the most important intangible assets, on stickiness of selling, general and administrative (SG&A) expenses for listed companies in Tehran Stock Exchange (TSE). Therefore, in this study data of a sample consisting of 110 listed companies in the TSE in period from 2005 to 2014 was investigated. Pulic’s (2000) model was employed to measure structural capital. Also, to test the hypothesis, an extended model of Anderson, Banker and Janakiraman’s (2003) was used. Results indicated that although the behavior of SG&A expenses is sticky, there is no significant relationship between capital structure and sticky behavior of SG&A expenses.

If a manager can reduce the effective tax rate in the long run and pay lower taxes, this implies tax management. The better this is handeled, the better the company's management, because it leads to an increase in net profit after tax. On the other hand, these accruals enable the managers to abuse the flexibility of the practices and accounting principles and distort the information content of earnings. Corporate governance reduces the occurrence of earnings management, and possibly improves investor's understanding of the companie's performance validity. The aim of this study was to investigate the relationship between characteristics of corporate governance, earnings management and tax management in companies listed on the stock exchange securities in Tehran. Hypothesis testing was performed using multivariate regression and panel data for the period from 2008 to 2014 and 160 companies among the companies listed on the Tehran Stock Exchange were selected as the sample using systematic elimination method. The results showed that the characteristics of corporate governance reduce earnings and tax management. These results are consistent with agency theory and indicate the ability of these surveillance tools to reduce the earnings management of the companies.

The aim of this study is to investigate the effect of Khoms payment on earnings quality of mines in Tehran Stock Exchange. The most common criteria of earnings quality include: earnings stability, forecast ability of earnings and reliability of earnings. In this study, the information about 100 stock companies during the period of 1384-1393, based on the combined data, was analyzed. Results showed that there is a significant positive relationship between earnings stability and Khoms payment. Also, the results of this research indicated a significant effect of Khoms on earnings forecastability due to the fixed rate of Khoms and that it is based on actual events. Results, likewise, showed increase of earnings reliability as a result of Khoms payment, because it is proportionate with investors’ utility.