نشریه نظریه های نوین حسابداری
سال سوم شماره 1 (پیاپی 7، بهار 1392)

Target system is one of the most important techniques which can help organizations to improve cost-based performances. In this method, the product's sale price is anticipated before production processes start, based on surveys in the market and manufacturers try to design and manufacture a product according to the predetermined cost to ensure the management's desirable profit. Meanwhile, it should have a desirable quality and benefit from a competitive status, in a way that absorbs customer's satisfaction in suitable manner. In this research, we will focus on studying the obstacles of applying a target costing system in firms accepted in Tehran Stock Exchange. The statistical population of this research involves a sample of 100 people from among the managers and scholars of firms accepted in Stock Exchange. For statistical method of the research, we use T-Students test in regression analysis. The findings of this research indicate that the following items are among the obstacles of applying a target costing system: it is impossible to assign a competitive price, costumer's satisfaction idea is not common, there is no group work spirit, activity-based costing system is not used, and value engineering is not utilized.

In modern financial theories, to minimize the cost of financing and consequently has been raised to increase the market value of shares of economic entities as a main issue. Affecting factors on the attitudes of managers in relation to resources and capital expenditures, why and how the particular resource according to organizational requirements and external environment and internal characteristics of the dominant phenomena. This study investigated the effects of taxation on capital structure of banks along with other factors affecting this relationship in Iran. Other factors affecting the capital structure of bank size, profitability and bankruptcy risk. In this study, static equilibrium theory has been used to assess bank's capital structure. The study population is included state-owned banks and non-state banks. To test the research hypotheses, is used by panel data. In conditions of Iran, the results indicate, in general, banks, tax on bank's capital structure (debt level), whereas no significant effect, other factors mentioned above there is a significant effect on bank's capital structure. However, the level of state banks, the effect of taxation on capital structure is not significant, but the banks listed in Tehran Stock Exchange is a significant effect of taxation on capital structure.

This research investigates the impact of audit quality on cost of debt capital for 91 firms listed in Tehran Stock Exchange(TSE) for the period 2004 to 2010. In this study, audit quality is measured by using audit size, industry specialist auditor and auditor tenure and the influence of these indicators is tested on the cost of debt and equity capital. Also, costs of debt of firms with unqualified audit reports compared with those have qualified audit report. The results indicate that auditor tenure has no influence on cost of debt, but audit firm size and auditor industry specialization, due to lower cost of debt capital. In addition, firms with unqualified audit report have lower cost of debt capital than firms with qualified audit report.

The main purpose of this study is investigating the potential relationship between assets liquidity with cost of capital and capital structure in the companies listed in Tehran Stock Exchange. Also, this study examines the curvilinear relationship between assets liquidity with cost of capital and capital structure. The sample of this study, includes 102 companies listed in the Tehran Stock Exchange during the period 1386-1390 and for processing and testing hypotheses, regression and EGLS method is used. The findings support the U-shaped relationship between assets liquidity and cost of debt in the companies listed in Tehran Stock Exchange.

This study examines the relationship between conservatism in financial reporting and stock liquidity in companies listed at Tehran Stock Exchange. The independent variable of the study is conservatism in financial reporting, and the stock liquidity indexes are deferent measures of dependent variables. The study uses the library method for data collection and extends from 2004 to 2010. Single regression models are used to test the hypotheses. Results indicate, there is no relationship between financial Reporting Conservatism and stock liquidity measures of companies listed at Tehran stock exchange.