Journal of Advanced Research in Accounting and Auditing
Volume:1 Issue: 3, 2016

This study investigated the relationship between conditional conservatism in accounting and profit margins of listed companies in Tehran Stock Exchange for the years 1387 to 1390 (a period of 4 years old) pays. For this purpose a definition of theory and data about 156 years - the company has been collected. This study was conducted to measure conditional conservatism index of Ahmad and Dolman model (2007) Statistical tests also test for Kolmogorov-Smirnov and Pearson correlation coefficient was used in the analysis software SPSS 20. The findings of this study show that the conditional conservatism in accounting and profit margins of listed companies in Tehran Stock Exchange statistically significant relation exists between the intensity of this relationship is weak.

Maximizing the profit from investment firms are major shareholders in the target .. now the leading indicator of economic value added as internal performance measurement (measure for estimating the value of the company) are mentioned. The most fundamental decision-making criteria that may be involved as investors and Eps) Dps dividends) of the shareholders. Since the company's EVA economic value can be measured properly, therefore, we decided to study the relationship between EPS and DPS and EVA, a way to achieve the main goal of maximizing the wealth of the investors through investments made to increase the profits earned.
For the purposes of this study suggest hypotheses are formulated as follows:First hypothesis: the EVA EVA as a measure of firm valuation and earnings per share EPS growth, there is a significant relationship.
Second hypothesis: the EVA EVA as a measure of firm valuation and dividend per share DPS, there is a significant relationship.
This article EPS and DPS data of 21 companies from 50 leading companies in Tehran Stock Exchange for the years 1388 to 1391 were collected according to available information, the Company has a total of 149 years using SPSS software and Pearson correlation test has been evaluated.
The results of the study showed a significant relationship between EPS and DPS with no economic value.

This article Bankruptcy of 17 banks and private banking networks in Iran based on two models examined Toffler and Zmisky and it was chosen due to the 17 banks, all of whom were involved in 87 and the financial ratios of 87 to 91 years has been studied and the results obtained in this study is based on a model of a bank is insolvent but other models examined in the same bank that was insolvent but mostly the results of these two models were so close so there are no significant differences between the two models. Finally the results of the models examined when considering the model Zmisky more banks than Toffler's model was more conservative than the model Zmisky Toffler's model. In addition, the models predict a bankruptcy of one of the tools used to decide to invest in a company, also. Investors are anticipating a possible bankruptcy, unpaid principal and interest risk their capital to a minimum. Hence they are seeking ways by which they can predict the financial collapse.

Given that the transfer of state-owned enterprises and privatization in other words more quickly in recent years has taken the present study is to evaluate and compare the performance of public and private companies accepted in Tehran Stock Exchangeusing measures of economic value added (EVA) and the rate of return on assets (ROA) pay. Statistical analysis of the results that have been obtained by Excel indicates this is the relationship between the percentage of private ownership and the rate of return on assets and economic value added, has a direct and significant and about 0.14 to about 0.07 changes and economic value of changes in asset returns can be explained by means of private property. The relationship between the rates of return on assets is a direct and significant economic value.

Possible problems related to debt and insufficient investment to leverage stakeholder reaction, the negative effect of leverage on the day's performance. While a number of studies have claimed that leverages the opportunities for hunting competition in product markets provides centralized, so the effect on the function of leverage, provided the degree of competition in product markets. News that the evidence there of leverage and product market competition (Fosu, 2013). In this context, explaining the relationships debt, competitiveness and performance, this study was conducted, the research hypotheses based on data gathered from 155 companies listed on Tehran Stock Exchange during the years 1388 to 1392 and tested using regression analysis it placed. Coefficients based on the fitted regression equation significance test results, according to the first hypothesis suggests that direct and significant relationship between capital structure and performance of the company is established. Results for the second model using panel data and generalized least squares method estimates show that the correlation between the product of the variable capital structure and product market competition and performance are not established. Thus, the second hypothesis that "the benefits of leverage represented by product market competition, significant relationship", could not be confirmed and the competition in the industry, the relationship between capital structure and performance efficiency.

Financial deepening, indicators of financial development and introduce development Malyast system. Financial Deepening a presupposition of the country's economic growth and development. This study examines the impact of financial market depth indicators on the performance of various companies active in the Tehran Stock Exchange. Methods of research as soon as practical purpose, data collection library is to examine the hypothesis of panel data for the years 1389 to 1393 were used. The results of testing showed that among the explanatory variables used in the research, manufacture industry, trading value industry Turnover of industry and industrial capital of the variables affecting the efficiency of known industries in the Tehran Stock Exchange. The variable on the dependent variable in this study no significant effect on the size of the industry.