فهرست مطالب zahra zareahanpanjeh

Double entry rules in financial accounting are often taught in an abstract manner in the courses. Emphasis is frequently placed on memorizing the rules and many students have very little practical experience with these cases. Many students believe that memorizing accounting rules without being able to link them to the real world is boring, hard and abstract. There are competing views on whether or not such technical skills should be taught to students within the accounting curricula. Lecturers often believe that understanding the double-entry effects of transactions is difficult for students. Presenting accounting principles to students effectively is an ongoing challenge in accounting education. Therefore, the present paper attempts to explain how to use the famous Monopoly game in the accounting principles course to facilitate the learning of double entry accounting concepts in a fun and entertaining environment. A sense of practical reality is achieved as students continually balance their books during the game, receive or pay out money, and even go to jail.

The purpose of this study was to investigate the effect of intellectual capital indices and information asymmetry on growth and value stock returns empirically. Intellectual capital has been measured using the three criteria of human capital, structural capital efficiency and productivity capital efficiency And dividing stocks into growth and value is done using the pe ratio and asset growth rate. Also, firm size, leverage ratio as control variables were included in the research pattern. The sample of the study consists of 78 companies in the period 2012-2018. The results obtained by using regression data indicate that among intellectual capital indices, human capital index has a positive and significant effect, structural efficiency has a negative and significant effect, and productivity efficiency has a negative and significant effect with grown Portfolio returns based on the pe ratio.. Also, the ratio of human capital had a significant negative impact, the structural efficiency had a positive and significant effect, and the productivity of productivity had a significant negative impact on the value portfolio return based on the pe ratio. The second hypothesis test also showed that human capital and productivity capital productivity in both growth and value portfolios based on asset growth had a negative and significant effect on stock returns But structural efficiency has had a meaningful effect on both growth and value portfolios on stock returns. Information asymmetry in both growth and value portfolios based on pe ratio and asset growth had a positive and significant effect on returns