نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 11 (پاییز 1393)

The current study is a positive investigation that examines the empirical economic consequences of accounting information quality in companies listed at Tehran Stock Exchange in a span of 12 years from 2000 to 2011. This survey answering question of how are the economic situations of companies with better accounting information quality? Earning Response Coefficient is used as independent variable. To calculate dependent variable (economic consequences of accounting information quality) we use various measures such as the tobin's q index, weight average cost of capital, the market value to book value of owner's equity ratio, and price to earnings per share ratio. Results show that earnings response coefficient has the positive relation only with the market value to book value of owner's equity ratio. In fact, the earnings response coefficient has the meaningful content and positive economic consequences in tehran stock exchange.

Nowadays quick improvements in technology, fundamental changes in production economics and increased global competition has caused the need to financial data to be transparent and qualified. But accounting which is known as an information system, has not disclosed the information about the most important capital of an entity called human resource. Hence, this paper aims at investigating and ranking the hazards of implementing human resource accounting in Sarcheshmeh Copper Complex (which is known as a pioneer company in implementing ERP system). In this regard, the level of knowledge and familiarity of managers (the users of financial data) and accountants (the producers of this data) and education level has been explored and the most significant prohibiting factors have been also ranked. The research sample includes managers, chiefs, supervisors and experts of Sarcheshmeh Copper Complex which were evaluated through a questionnaire. Z- Test was applied to prove the hypothesis and Analytical Hierarchy process (AHP) was also employed to rank the factors. The results of this paper reveal that:The most essential factors that caused the unsuccessful implementation of Human Resource Accounting in the place noted are the shortage of managers and accountants awareness and familiarity with system and also the absence of enough training in consistent with not classifying human resource as an asset.

Due to the growing progress in all of Sciences, in management accounting many developments has been achieved, including to appearance of new tools. The use of these tools within management accounting systems are tasked of Preparing of managing information needs. Numerous definitions of innovation can be found in the organizational literature. Innovation can be defined as first use of new knowledge. Recent empirical research Show that management accountants to keep in touch with the modern world, should be coordinated with the changing needs of managers. There are new tools and effective of Management accounting, it helps managers to achieving better and more efficient to goals that in the above of these goals is adding wealth to shareholder and value of company. Achieving to proposed objectives can be measured through the capital markets and these have done by analysis of financial statements and financial indicators. This study has been examined the relationship between use of management accounting innovation and traditional indicators financial in manufacturing companies in Tehran Stock Exchange during 86 to 90 years. The financial indicators include return on assets, return on equity and return on sales.
The results obtained in this study; there is a significant relationship between return on assets and use of management accounting innovations. However, there is no significant the relationship between return on equity, return on sales and use of management accounting innovations.

Stock liquidity and firm value are measures the investors involved in investment portfolio decisions and Understanding of factors affecting these criteria is very important. According to discussed the Theoretical Principles in the research are expected earning management will effect on these factors. Therefore, in this study will be discussed the effect of earnings management on the liquidity and value of listed companies in Tehran Stock Exchange. This study to measure the earnings management of accruals-based earnings management based on the Jones model and real earnings management based on Zarowin and Roychowdhury model is used. The statistical sample research is consists of 99 firms listed in Tehran Stock Exchange from 1387 to 1390. Results using of method of multivariate regression and panel data indicated positive and significant relationship between illiquidity measure and negative and significant relationship firm value measure with accruals-based earnings management and in other Results dont indicate a significant relationship between real earnings management and the independent variables.

In 1372, the use of the services of a competent professional accountants, certified public accountants , was passed in Parliament , but due to the lack of a proper legal basis , the provisions of this Act was delayed until 1380 . Under the amended law cases in history until 27.11.1380 Direct Taxation Act, the law under Article 272 for enforcement of the tax laws of the country, was added. In spite of the above requirements, based on which the Accountant accepted the tax audit report without a formal hearing, the taxpayer is given, yet the implementation of this article is faced with numerous obstacles and mismatches. Tax authorities in several cases, the certified public accountants have adjusted to various reasons that are inconsistent with the text of the article above. This research has included studying the barriers to offer practical solutions appropriate to take action .Mybashdk·h descriptive study of a series of practical goals follows. Data collection questionnaire, which in some cases Asnadkavy method, is used. Besides the above, it was not possible to access the whole population; the sampling procedure was used to collect data. Findings , no reliance on tax agents, certified public accountants to report , because " there are uncertainties and deficiencies in tax laws , tax agents and weaknesses from the perspective of understanding the necessity of tax audits and tax agents and certified public accountants , financial Baqvanyn tax " is.

No risk management model can be replaced by a suitable legal and economic system for debt collection. Reforming the law and economic systems is the principal condition to solve debt collection problems. This paper studies the risk of collecting receivable accounts in Iran and then answers this question that whether there are sufficient and appropriate economic indicators in Iran with regard to payment system in order to increase data efficiency or not? The proposed model in this paper is based on liquidity indicators (current ratio, working capital ratio, quick ratio), cash flow indicators (cash flow ratio, free cash flow ratio 1 and 2), solvency indicators (gearing ratio, debt ratio, debt-to-equity ratio). The data in this paper is collected by random sampling of the final statements of 117 companies which were accepted in stock exchange in Tehran before 1388 and continued their activities up to 1391 and it was analyzed using SPSS.20 software.
At the end a local model for predicting the credibility of the debts of Iran’s stock exchange firms is presented by which companies can reduce their debt risk and in some certain situations accept a higher risk.

Based on existing evidence, Successful companies’ most important assets are intangible – such as their human capital. However, few companies provide detailed information about this resource. Human capital reporting (HCR) can also be regarded as an instrument that affect company financial performance and ultimately increase firm value. In this article, Gamerschlag and Moeller’s model (2011) is used that describes cause-and-effect relationships between HCR and company financial performance. So, the main purpose of this study is to examine the impact of HCR on financial performance and value of companies listed in the Tehran Stock Exchange. The dataset includes 112 companies listed in the Tehran Stock Exchange during the period 1385-1389. The study finds no significant evidence of the effect of HCR on the firm financial performance, but HCR has a positive and significant effect on stock price and firm value. Also, findings suggest a positive moderating effect of company size on the relationship between HCR and stock price and between HCR and firm value. It is also found that financial leverage and debt maturity have significant and positive impact on HCR.