فهرست مطالب

Journal of Advanced Research in Accounting and Auditing
Volume:2 Issue: 1, 2017

  • تاریخ انتشار: 1395/12/20
  • تعداد عناوین: 4
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  • Farhad Dehdar, Marjan Shahali * Page 1
    The main objective of this study was to evaluate the impact of the financial and economic variables on forecast error earnings per share of listed firms in Tehran Stock Exchange. This study aims to review existing empirical evidence thus adapt the available facts and evidence put forward views on economic and financial factors affecting the deviation is forecast corporate profits. The findings of this research with the goal to be able to capital market participants, decision makers, analysts and potential investors in the Stock Exchange of Securities financial asset investment plans with regard to economic and financial factors affecting the prediction error profits help. Because of the important factors leading to optimal investment portfolio with the decisions and results also have doubled. To achieve the goals achieved, the following hypothesis is proposed and studied: 1. Managed floating exchange rate changes between the percentages of the company's per share earnings forecast significant relationship exists.2. Between the amount paid (motivate) the amount per share earnings forecast there is a significant relationship. 3. Between the uses of the facilities (currency) per share to the earnings forecast there is a significant relationship.
    Keywords: earnings per share forecast error, economic financial variables, paid facilities
  • Maryam Nourii, Elahe Sarfi * Page 6
    The aim of this study was to investigate the role of moderator in the relationship between corporate governance, free cash flow and over investment in non-bankrupt company is listed on the Tehran Stock Exchange. To achieve this goal, five hypothesis is defined. To test the hypothesis, a sample of non-bankrupt firms listed securities Tehran during the years 1389 to 1393 the number of 129 companies (645 years - the company) was selected. In order to analyze the data, linear regression models using ordinary least squares (OLS) is used in analytical software EViews 8. . The results indicated that institutional ownership on the relationship between free cash flow and over investment is significant and negative impact, but other components of corporate governance, including managerial ownership, board size, board composition and ownership is a major, significant impact on the relationship between free cash flow and no over investment.
    Keywords: corporate governance, free cash flow, over investment
  • Anahita Darabian, Abdolkarim Moghaddam *, Mohammad Gholami Baladzaei Page 11
    Financial reporting aims to provide useful information to users of financial reporting method selected must be able to judge, estimate and disclose appropriate economic conditions for the company to provide managers. The aim of this study was to investigate the effect of timely information reflecting the quality of accounting information on stock prices of companies listed on the Tehran Stock Exchange. For this purpose, data on 120 companies in the Tehran Stock Exchange for the period 1390 to 1393 is used. To test the hypothesis of panel data regression techniques were used. The results show that the quality of accounting data and timely information reflecting the stock prices of firms there is a significant relationship. The findings of this study show that an investor using high-quality accounting information, better able to make decisions.
    Keywords: quality of accounting, accrual quality, risk information, the stock price
  • Sedigheh Toutian Esfahani, Asadollah Mehrara * Page 17
    One of the investigations that are poorly conducted in market efficiency is the investigation of the presence or absence of seasonal patterns which are identified based on historical information and considered by analysts for predicting the future. Since the purpose of any investor is to make profit, investors tend to buy stocks at low prices and sell them at higher prices. Accordingly, the study of the relationship between the months of Muharram and Safar and financial performance of Tehran Stock Exchange can be important. The main purpose of this study is to investigate the effect of the months Muharram and Safar on the financial performance of Tehran Stock Exchange. Sampling has been carried out through systematic elimination. The time domain of three years has been assessed and tested using time series data of the relationships between the variables. The results suggest that there is a significant and positive relationship between the effect of the month of Safar and stock return and that there is a negative relationship between the month of Muharram and stock return.
    Keywords: Stock return, Financial performance, Performance