فهرست مطالب zeynab mehtari

Since banks play a sensitive and key role in the growth and development of the country's economic system, the issue of reducing banking costs has always been the focus of experts. The main goal of the current research is to identify and rank the challenges facing the reduction of operational costs from the viewpoint of Bank Melli managers and experts and then provide guidelines to reduce these costs. Also, the statistical population of the research consists of 375 managers, assistants and experts of Bank Melli in the country. In this research, the questionnaire tool was used to collect information, then the cost reduction challenges were prioritized using the fuzzy hierarchical analysis process. The results of the data analysis also indicate that the most important cost reduction challenges of Bank Melli include managerial, organizational, information technology, operational, environmental and financial challenges. In addition, the findings indicate that among the challenges affecting the reduction of operational costs of the Bank Melli, the challenges of information technology have won the first rank, which indicates the great importance of information technology in the banking industry. The next ranks are assigned to managerial, organizational, environmental, financial and operational challenges.

Until now, Iranian companies have not prepared and present integrated reports. One of the main reasons for not presenting this report is the lack of a pattern for integrated reports. Thus, the purpose of this study is to explain the pattern for presenting financial and non-financial information of Iranian firms in the form of integrated reporting. In this research, the integrated reporting pattern was extracted based on the theories on financial reporting and on the basis of general guidelines presented in the framework of the International Integrated Reporting and a questionnaire was designed based on library studies and experts'' opinions, then the questionnaire delivered to the statistical sample. This research is applied and in terms of data collection and analysis, it is descriptive and survey. The results of non-parametric tests showed that the main components of the integrated reporting pattern are as follows: general theoretical foundations (including goals, users, qualitative characteristics of information, constraints and limitations), reporting approach (either rule-based or law-based), mandatory or voluntary disclosure of the information contained, responsibility of standards settlement, responsibility of the preparation and presentation of the report, the cost of the report, the reporting period, the elements of the report, the publication of the report, the type of companies and the responsibility of report verification. According to the results of this research, suggested that this pattern be used to implement integrated reporting for the disclosure of financial and non-financial information of companies.

  The purpose of this paper is to examine the framework of scientific articles in international accounting journals to access the commonly used method of accounting research. In this regard, a conceptual framework for components of the structure of scientific articles was presented, using the library method.
Research Hypotheses
Considering the theoretical foundations of the desirable structure of a research paper and the literature of research, the main question is whether the articles published in accounting journals follow the desirable structure of a scientific research paper? Thus two hypotheses are presented:Hypothesis 1: The structure of scientific accounting research papers is consistent with the desirable structure of a scientific research paper.
Hypothesis 2: There is a significant difference between the structures of scientific articles in international accounting journals with different degrees. The conceptual framework for components of the structure of scientific articles was presented, using the library method. In the next step, the structure of 643 articles between 2009 and 2017 and among 78 international accounting journals with varying degrees, were performed, using content analysis and the structure of accounting articles were adapted with conceptual framework according to statistical tests. The results showed that, generally, the structure of accounting articles is in accordance with the structure prescribed in the research method for a scientific article, and only two parts of the theoretical framework and suggestions are not consistent with desirable characteristics of a scientific article. In addition, the results showed that 37 and 36 percent of the articles don't have the section of “suggestions and constraints”. In contrast, 75, 94 and 93 percent of the articles have the desired characteristics of title, resources and introduction. Finally, the ranking of the journals was determined using quartile and the results were compared. After determining journal's rank, using quartile, the results were compared. The results of this section showed that the main structure of articles in different journals is not different, but there is a difference between the characteristics of the abstract, keywords, introduction, theoretical framework and findings.

To development the transparency of the corporate environment and improvement managers' and investors' decision making, the necessity of reporting is undeniable. In this research, integrated reporting as the latest evolution of corporate reporting introduced and a framework designed for general theoretical foundations of this report. This framework includes: goals, users, qualitative characteristics and limitations. For this purpose, a questionnaire was designed based on library studies and experts' opinions. After investigating reliability and validity, the questionnaire delivered to the statistical sample. This research is applied and in terms of data collection and analysis, is descriptive and survey. The results of factor analysis and statistical tests showed that the main goal of the integrated reporting is providing useful information for decision making.
In addition, investors and shareholders, financial analysts and the securities issuance agency are three main users. The most qualitative characteristics of information include relevancy, faithfulness, reliability, verifiability, validity, timeliness, understandable, no error and mistake, trustworthiness’ and completeness. Also, in this report limitations of costs-benefit, importance, industry characteristics and balance between the qualitative characteristics of information should be considered

While some of the modern performance measures used in accounting rely on cash flow, others try to take advantage of the information content of net income. However, whether the additional information content in the accrual components of earnings improves the internal performance measurement is an open empirical question. Conceptual framework of this paper based on agency costs and political costs. So that, firm size and information environment are tow important factors in value relevance of net income and operating cash flow. The main purpose of this study is to investigate interactive effect of firm size and information environment on value relevance of net income and operating cash flow. The sample of this study is selected from companies listed in Tehran Stock Exchange (TSE). The study period is between the years 2008 to 2013. The sample consists of 100 companies. To test the research hypotheses regression models using pooled data are incorporated. The results show that net income has more additional and incremental information content than operating cash flow to explain performance of stock market; but firm size and information environment have no effect on value relevance of net Income and operating cash flow. According to the results, we find that, there are not interactive effect of firm size and information environment on value relevance of net income and operating cash flow.

Since the inception of governments, Accountability with accounting had connection. In this connection, Accounting has the main role in accountability performance and evaluation. As well as, Accountability considered as base and foundation of accounting. In recent years, has been created new accountability methods, such as web and online accountability. The other, the existent of different perspectives such as democratic, constitutional and learning where caused Dual role of accounting and accountability got public attention. In this paper, states Dual role of accounting and accountability in public with different perspectives. In democratic perspective, accounting and accountability should effectively link government activities to responsibility chains. In constitutional perspective, it is necessary to prevent and or discover financial fraud using accounting information based on accountability. In learning perspective, government accountability efficiency is related with accounting information system efficiency.

The purpose of this study is to investigate the relationship between operating cash flows and dividend changes. This is applied to the impact of operating cash flows on the lagged dividends and the net operating income. The statistical population was taken from listed companies in Tehran Stock Exckange, TSE, and a sample of 136 listed companies was surveyed. Despite the importance of operating cash flows in evaluating the cash dividend policies, the results showed no significant relationship between them. In order to re-examine the impact of operating cash flows on cash dividend policies, the sample is divided into three sub-samples with regard to growth level values. Again there were no significant relationship between dividend changes and operating cash flows of companies. This shows that there may be some other factors that create changes in the cash dividend policies.