مجله حسابداری مدیریت
پیاپی 35 (زمستان 1396)

Presentation and transfer concepts in accounting, in most cases are based on numbers. While to obtain and extract some concepts such as intellectual capital, more calculation is needed. In this study, it has been tried to use the power of visualization as a cognitive means for the disclosure of intellectual capital concepts in financial statements. To this aim, using Davison's view some images were designed that were related to the concepts and were added to the associated reports in of a company in order to be experimentally tested among the MA students of accounting in 1394. To evaluate, confirmatory factor analysis was used. To test the research hypotheses two independent samples t-test were conducted. The obtained results confirm the high efficiency method used in improving the respondents perception of intellectual capital.

Due to the importance of public budget in Iran, the aim of this research is to develop a model for intellectual perception of those who are involved in budget preparation at Iranian universities. For this purpose, using Grounded Theory Method and deep and unstructured interviews with the people who are directly involved in the budget preparation process at the sample Iranian universities, we established a paradigm model containing causal conditions, axial phenomenon, context, intervening conditions, action/interaction strategies, and the consequences. The research is done using MAXQDA software version 10 for open coding and Excel 2013 for axial and selective coding.
After open, axial, and selective coding, it is extracted that the axial phenomenon in this research is "budgeting as a negotiation process". This axial phenomenon along with context and intervening conditions lead to some action or interaction strategies. Finally, the phenomenon of "slack in budget preparation" is appeared as the main consequence of this paradigm model.

The aim of this study was to investigate the effect of factors such as quality reporting corporate social responsibility, corporate governance characteristics, financial performance, the social reputation of the firms listed in the Tehran Stock Exchange, in the period 1393-1389 is. In order to test the research hypotheses, multivariate linear regression model (OLS) is used and how data review panel (hybrid) is.And the way data review panel (combined) is.. Three hypotheses were experimental findings is the hypothesis of the study show that social responsibility reporting quality of a company is directly related to social recognition ˛Among the features of corporate governance duality post of Managing Director of inversely, the board membership of industrial property has direct ties and three board size ˛ size of the company's Board members do not have a significant relationship with social recognition and finally research findings showed that there is no significant relationship between financial performance, corporate social reputation. Current research aims to examine the effect of factors like quality of social responsibility reporting,.

In order to materiality of accounting earnings in management compensation and turnover, management performance evaluation this paper helps some papers on relative industry average Profitability as a measure of earnings .This measure is specified out of company and control. It is a movable goal that depends on profitability of other companies in the same industry. In addition managers are likely to have strong incentives to maintain earnings in desirable level and to achieve industry-average profitability but sometimes manage earnings by accrual & real-based earnings management This research is to measure accrual & real-based earnings management in order to achieve industry average profitability by two hypothesis .After considering the parameters on listed Tehran Stock Exchange, a total of 186 companies were screened and selected. The hypothesis testing method is based on “Panel data method. Due to the result, A direct and significant relationship exists between “achievement of industry profitability average and “accrual & real earnings Management” of the companies. In fact, companies engage accrual & real earnings management to achieve industry profitability Average

Nowadays, investors consider different factors to choose for investment. The goal of this research is the investigation the influence of the preferences of the investors and the quality of the accounting information on the sudden volatility of the stock market value in the Tehran stock exchange. The related community in this research are the companies that are membership of the stock market of Tehran on during the period 2004_2014. The analysis of the data was done by using the logit panel econometrics approach. Results show that the quality of the accounting information has a positive and a significant effect on the future sudden volatility of the stock market. Also the results of the research emphasize that significant effect of the preferences of investors on the future sudden volatility of the stock market. In fact the information quality and the preferences of the investors can forecast the future sudden volatility of the stock market value.

Competitive environments in the world today, many developments have created organizations and production systems. Also to enhance productivity concepts, tools and techniques have been developed a lot in these competitive environments. Lean Thinking is one of the most important tools and techniques refer organizations that accomplish process without wasting resources by spending fewer resources to achieve the higher production. The main objective of this study was to determine the effects of lean manufacturing environment to improve performance and enterprise value stream costing is. This study is an applied research regarding and on methods of collecting and analyzing data, descriptive research and survey. A standard questionnaire (The role of lean manufacturing on financial performance, Hufer et al, 2012) was used to collect information. Data analysis was performed using structural equation modeling and software LISREL. The results showed that lean production environment on the performance and value stream costing the firm. Thus the lean manufacturing results in continuous improvement of production processes and decrease of wastages and costs and increase of quality.

According to the conflict of interest hypothesis, directors take advantage of related-party transactions for their personal benefits so that companies with related-party transactions present less comparable financial information to mask the adverse effects of such transactions and thus prevent stakeholders from recognizing them. Given this argument, this study aims at exploring the effect of related-party transactions on the comparability of financial statements. To do so, a sample of 86 firms listed in Tehran Stock Exchange during the years 2012-2016 were selected and then tested using multivariate regression model based on panel data. In accordance with the conflict of interest hypothesis, the results revealed that related-party transactions lead to a fall in financial information comparability. The findings of the study not only fill the research gap in the field, but also benefit investors, stock exchange and other stakeholders in decision making process

This research analyses the content of published earnings management researches. We examine occurred changes in earnings management researches and their causes by studying published earnings management articles in top 5 global accounting journals, for 1996-2016, that include 196 articles. Our results show the largest number of earnings management articles, 7.65%; have published in 2006, 2008 and 2010. Most of these articles, 37.24%, have published by Accounting Review and the largest number, 13.70%, have been in 2002. Also the dominant approach is accrual approach, 59.70%, in articles. We find that among academic institutions, New York University had the highest contribution, 3.34%. The most useful model has been Jones model (1991), 24.60%, and Modified Jonnes model (1995), is in second place, 21.93%. Correlation study is most useful research method, 59.18%, in articles. Earnings management is independent variable in most articles, 64.29%. The relation between earnings management and other variables is significant, in most articles, 95%, which shows their information content and validity of measuring. The findings of the research indicate significant contribution in the East Asia countries(9.57%) and United States and real earnings management approach in articles after enactment SOX in 2002, in response to economic events such as the financial crisis in East Asia and America and enactment SOX.