فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 23 (پاییز 1396)

In order to move to the fair value based financial reporting from historical cost based, impairment testing, is a new cautious approach. Information reported in the financial statements if the Impairment of assets not reported, will not be useful for decision making by users. The present study aims to provide a theoretical survey of the reasons and importance of reporting the Asset Impairment in terms of agency theory, signaling theory andlegitimacy theory. Also the market evidences of the consequences of reporting the Assets Impairment from view of the Value relevance, Timely reporting, audit fees, earning management, future returns and Analyst forecast accuracy is examined. What is inferred from the results, reporting a decrease in the value of assets would be admitted to the exercise of management's judgment in manipulation of activities and real events, as well as from view the motivational impact of accounting standards and agency problems, due to the flexibility that exists in this standard, Can be cause sufficient incentives for management to deal with complex and unexpected situations.

PFM underlies all government activity. It encompasses the mobilization of revenue; the allocation of these funds to various activities; expenditure; and accounting for spent funds. While many developing countries have relatively robust PFM laws and regulations that conform to international standards, weak implementation is a common problem. This paper discusses literature, the theory and then different approaches that engage with the challenges of reforming a PFM system. It provides an overview of the budget cycle architecture and discusses PFM reform strategies, tools for measuring the strength of a PFM system, how such tools can help to inform reform efforts, and some recent evaluations of PFM reform progresses. With some practical examples, this paper discusses some issues regard to leading pack developed countries and challenges of reform in PFM for developing countries. It discusses that strengthening PFM causes to more development per dollar that the governments are spending. Considering high quality accounting by governments as a journey, questions like what is the destination of this journey; where we are now; who is in this journey with us; and what are the obstacles of the journey will be answered.

PFM Revaluation is the replacement fair value of fixed assets instead of their historical value. Since the historical cost model is causing the difference between the current value and book value of assets, revaluation of assets can help the transparency and relevance of financial statements.In recent years, Increased capital firms, due to the assets revaluation has been declared exempt from tax.because of the types of capital increases emerging capital market of the country, the consequences and implications are not been fully investigated. In this paper, the fundamental analysis framework will be based on the analysis of Capital Increase .Fundamental analysis shows that, Although the Capital Increase from the location is associated advantages such as increased equity and borrowing capacity but it Causes the decrease of financial ratios, growth rates ranging from IGR and SGR Lower than the intrinsic value of the shares and decrease the P/E, at the risk and expected return of equity implications.

As the phenomenon of Bankruptcy imposes important economic, social and political consequences on different groups of society, companies bankruptcy has been always considered as one of the main concerns for investors, creditors and governments, so that timely detection of companies that are about to be bankrupt, can largely prevent possible beneficiarie's losses. The development of models to predict bankruptcy has always been of interest to the academic community and businesses firms as an important issue and has also attracted the attention of researchers. Investigations related to bankruptcy predictions have taken a serious look since 1960, so today we see numerous and different techniques for predicting bankruptcy. The purpose of this research is to have a review on bankruptcy theories, provide non-native models and methods for predicting bankruptcy.

Businesses and academic researchers have shown increasing levels of interest in Corporate Social Responsibility (CSR) during recent years. Corporate Social Responsibility (CSR) reporting is one way through which companies can demonstrate their commitments towards being socially responsible. Social auditing used herein refer to evaluation of an organization’s socially responsible reporting assertions. The purpose of this article is to present the concept of social audit.The methods used for collect data are: research of documents, websites and publications on the Internet.social audits can help companies create, improve and maintain a positive public relations image.For society it is more useful corporate social responsibility to be developed alongside industrial relations because employers and trade unions are better informed about the needs of people and the labour market.Little consensus exists about the definition and use of metrics to evaluate social impact. For now, there are no regulatory standards backing the concept. The study therefore calls on accountancy regulatory bodies on the need for formulation and implementation of standard policy.

The accounting evidence shows that investors find cash flows and discretionary accruals useful on equity and company growth. The purpose of the recent research is to assess the relationship between company growth and efficient sensitiveness subject to discretionary accruals of accepted companies in Tehran Stock Exchange. The statistics samples included 146 accepted companies in Tehran Stock Exchange amongst 2009-2013. It was used econometric software Eviews and multi – variation linear regression for analyzing data for hypothesis test. The findings show that in high growth companies, share efficient sensitiveness is more than discretionary accruals.

Accounting standards have required the Forecast of earnings per share in financial reporting. The deviation is less earnings forecasts by management; investors’ confidence to invest in the company becomes greater. Previous research has shown that compliance with the more conservative accounting lead to reduced errors of the earnings forecasts. The purpose of this research is the effect of uncertainty conditions on the relationship between conservatism and errors of earnings per share forecast by management. We used Basu (1997) model for measurment of conservatism. Errors of Earnings per share forecast be defined as the difference between earnings forecast by management and reported actual earnings. The uncertainty conditions in firm can caused the damage in the management forecasts. In this research, the effect of environmental uncertainty is investigated by earnings volatility and operating cycle. To test the hypothesis, we used data on 162 companies listed in Tehran Stock Exchange during the period 1391-1381 as the sample by Panel Data. We selected Suitable models in Panel Data by Chow and Husman tests. The results of the study indicate that the conservatism and earnings forecast error by management, there is a significant negative relationship. Furthermore, the impact of conservatism on earnings per share forecast errors; in an environment of high uncertainty have increased. By increasing the operating cycle, the impact of conservatism on earnings per share forecast error has increased.