Journal of Advanced Research in Accounting and Auditing
Volume:1 Issue: 4, 2016

The aim of this study is to investigate the effects of inflation rate and foreign exchange rate changes due to the global financial crisis on the financial performance of banks listed on the Tehran Stock Exchange. This descriptivecorrelational research is a quantitative study due to the nature of data. This is an applied study in terms of objectives. This study was conducted on all banks listed on the Tehran Stock Exchange during 2005-2015. The sample was selected by purposive sampling. Accordingly, a total of 20 banks listed on the Tehran Stock Exchange was selected during the study period. Information on theoretical foundations was collected through desk study from domestic and foreign books and journals in the field of research. The required data was collected from the Tehran Stock Exchange website and CDs containing financial information published by the Tehran Stock Exchange including the annual financial statements and audited financial statements and explanatory notes. Regression test was used to confirm or reject research hypotheses. The results were analyzed with the help of EVIEWS. The results showed that the inflation rate due to the global financial crisis affects the financial performance of banks listed on the Tehran Stock Exchange. Changes in the exchange rates due to the global financial crisis affect the financial performance of banks listed on the Tehran Stock Exchange.

The aim of this study is that bond funds studied in the Tehran Stock Exchange administrative costs, general and sales as samples will be analyzed The research period is 5 years old. The variables used in this study outcomes using the new software, Financial statements and explanatory notes, together with the Board activity report for the period 1389-1393 is extracted, From fiscal year 1388 as well as information on some variables have been calculated. In this study, data from 90 non-bankrupt companies in Tehran Stock Exchange during the years 1393-1389. The results of the analysis are obtained. Based on the assumptions noted that managerial ownership and institutional ownership has a significant impact on administrative costs stickiness But duality, board independence and board duties does not cost a significant effect on adhesion.

One of the literature accounting and financial management, corporate governance, because it is believed that the mechanism of corporate governance receiver capabilities are used That have a direct impact on the ability of investors to force management to efficient use of existing resources in organizations are. The main role of financial reporting, effective in delivering information to people outside the organization credible and timely manner. Managers can use their knowledge about the company's business activities to improve the effectiveness of financial faces, as a means of conveying information to investors and potential creditors, use one of the modes of transmission of information, disclosure of which would be financed through faces. In this study, the relationship between ownership concentration and the percentage of institutional ownership has been dealt with voluntary disclosure data on the five-year period between the years 1389-1393 the firms listed in the Tehran Stock Exchange has been extracted. In order to analyze and test data, statistical software was used Excel and Eviews. The results of tests indicate that the concentration of ownership and the percentage of institutional ownership have a significant relationship with the voluntary disclosure.

The aim of this study was to evaluate the impact of non-interest income on asset returns, standard deviation of return on assets, return on assets adjusted, is. This study literature study and analytical reason and based on panel data analysis (panel data) is. In this study, 117 financial companies listed on the Tehran Stock Exchange during the period 1389 to 1393. Software to analyze the results of the study, 7 Eviews used. The results confirming the first hypothesis suggests that the non-interest income and a return on assets of the company, there was a significant relationship. Also according to the analysis made in connection with the second hypothesis study came to the conclusion that Non-interest income and standard deviation of returns between corporate assets, there was a significant relationship. Following the results of verification third hypothesis suggests that the non-interest income and adjusted return on assets of the company, there was a significant relationship.