فهرست مطالب seyyed hossein sajjadi

Standard setting committees have made it their common goal to develop high quality accounting standards for use in global capital markets. Because they believe that a common set of high-quality accounting standards increases the comparability and efficiency of financial statements and reports and enables global markets to move with less friction. In other words, increasing comparability is the ultimate goal of various professional boards and associations around the world. The aim of the research is to answer the question that, despite all the efforts to increase comparability at the international level, has this been achieved?

In the current research, 171 companies during the period of 2012-2021, 1391-1400, have been investigated using pooled/paned regression models and t-statistic with two independent samples.

The research findings show that during the research period, the comparability of financial reporting increased in Indonesia and Iran, while it decreased in Italy.

The results show that the average comparability of financial reporting in the developed country of Italy was higher than in the developing country of Iran, and lower than in the emerging country of Indonesia. Also, the average level of comparability of financial reporting in the emerging country of Indonesia has been higher compared to the developing country of Iran.

Contribution: 

Investigating the process of comparability in a comparative manner with other countries, and quantitatively calculating comparability using Barth's model, which has increased the richness and development of theoretical foundations within the country

There are two fundamental issues regarding the Islamicgovernment: 1- The legal status of the Islamic government, 2-The role of the people in the Islamic government. Differentand diverse answers have been given to the two mentionedissues, so that the type of answer provided can lead tolegitimacy or illegitimacy. Among the Islamic thinkers, thereare different approaches to these two issues, so that somebelieve in the prohibition of the establishment of thegovernment during the absence, while others believe in thecontinuity of divine social orders and the necessity of itsestablishment, and based on this, each of them has a specialstructure of power. political throughout the history of Islam.But in true Islam, which has found concrete expression in thegovernment of the prophets and their true successors, theapproach of people's presence in the formation and core of thegovernment is bold. For this reason, the government systemand method according to which the answers have been givenis more focused on the main role of the people in thegovernment and giving them political power, and this in Islambrings out the way of government and supports it. And in thisway, so that they choose religious democracy as the mainpossible mechanism to realize this goal (establishment of thegovernment and its continuation). According to the mentionedpropositions, the above research pursues the goal of followingthe Islamic government in the time of absence, which islegitimate and has a close relationship with democracy in itsformation and continuity. The research was done withdescriptive-analytical research method.

The main purpose of this research is to study the impact of corporate diversification on firm’s excess value by including opportunities among firms listed in Tehran Stock Exchange. Excess value as an independend variable was measured by the natural logaritm of firm’s actual value (sum of market stock value and debt book value) to its imputed value. Diversified firms imputed value was calculate the imputed value of each segment by multiplying the median ratio, for single-segment firms in the same industry, of total capital to sales by the segment’s level of the accounting item. To measure independent variable (diversification), We use three indexes including Entropy, Herfindal and number of sections. Growth opportunities was measured by Q Tobin’s ratio. The initial sample of this research includes 191 firms listed by Tehran Stock Exchange (55 diversified firms and 136 single-business firms) for the period of 2013 to 2017. Regression results showed that diversification has a significant impact on excess value. All three diversification indexes including Entropy, Herfindal and number sections have positive impact on excess value. Also, the research results indicate the moderating role of growth opportunities variable on the relationship between diversification and excess value.

The major aim of this research is to study the auditor's independence From Iranian certified Accountant’s point of view.
The result of this study indicates that Factors such as non-audit services and auditor economic dependence to a client decrease auditor’s independence.