جستجوی مقالات مرتبط با کلیدواژه "accrual items" در نشریات گروه "حسابداری"

modeling based on linear regression, due to multiple regression assumptions; It mainly has high error; Therefore, in recent years, researches based on Bayesian approaches have been developed. Based on this, the main problem of the current research is to identify the most important factors affecting accruals in Iran's capital market in the short, medium and long term. The statistical sample of the research includes 171 companies of the Tehran Stock Exchange and over-the-counter companies in the period from 1390 to 1400. In this research, 58 variables affecting accruals were included in dynamic averaging (TVP-DMA), selective (TVP-DMS) and Bayesian (TVP-BMA) models. Among the mentioned models, the Bayesian averaging model was determined as the most efficient model. Based on the results, eleven variables with the highest level of influence on accruals were identified. Based on the results, the influence of the selected variables in the long-term period is stronger than the short-term period; This means that the level of profit management has increased in recent years; This has caused a decrease in the level of efficiency in the capital market.​

From an economic point of view, deviation, and uncertainty of economic policies are related to stability and financial stability. Considering that the Jones model does not measure the inflation in fixed assets, it does not have the necessary efficiency to determine accruals correctly, especially in countries with high inflation. By adjusting the Jones model, the results of the research were analyzed more precisely, and accordingly, the financial stability was calculated more accurately. The purpose of the research is to update the fixed asset modify the Jones model and determine the relationship between the entropy of accrual items and financial stability. Hypotheses testing has been done using correlation between variables and two regression approaches and meta-heuristic algorithms of whale and genetics. The statistical population of the research of all insurance companies included 231 companies and the period was between 2015 and 2021. The results obtained from the test of research hypotheses indicate that between the entropy of the accrual items of the modified Jones model and financial stability, there is a significant relationship. Also, estimation of financial stability and entropy of accruals Rennie and Shannon modified the Jones model, using the whale meta-heuristic algorithm is more accurate than multivariate regression and genetics. This timeliness in accrual items reduces abnormality in these items and increases transparency in financial reporting. Also, discretionary accruals have a more effective role in determining financial stability for decision-makers and stakeholders than non-discretionary accruals.

The aim of present research was to investigate the relation between auditing committee features and quality of financial statements. To measure the earning management, the Jones’ modified model used in present study. The research statistical society included all companies that established in Tehran stock exchange that were active in different industries during 2012-2015 years which among them 100 companies selected as research sample. To test the research hypothesizes, we used the multiple regression method. The findings imply that there is a significant relation between auditing committee independence, auditing committee specialty and auditing committee size with financial statements quality.According to the test hypotheses test results, there is a significant relationship between the characteristics of the audit committee and the quality of financial reporting. In other words, these characteristics can affect the amount and direction of real profit management of the company. These features can also be used as part of corporate governance to align the interests of shareholders and managers.

Useful information is information that has qualitative features. One of these features is relevance. Relevance means that accounting information must have the ability to make a difference in a decision. The main purpose of this experimental study is to determine the effect of earning management on the relevance of accounting information value. To measure earnings management, revenue items and accruals have been used. The statistical population of this research is the companies accepted in the TSE. The data of this study consisted of 1860 firm-years from 2006 to 2017. The research method is correlational and causality and the hypotheses were tested, using correlation and regression. The results showed that earnings management by way of income items reduced the relevance of the stock value of the stock. Also, the results showed that the management of profit through the manipulation of accruals had a significant effect on the relevance of book value and accounting profit. In general, research results show the effect of earnings management through accruals and items of income on the relevance of accounting profit and stock value. Therefore, the evidence obtained in this study shows that the manipulation of accruals and earnings items is associated with a reduction in the quality of accounting information appropriate.

One of important factors in economic growth and development is tax. Incomes are the basis of tax calculation; and, based on the agency issue, managers have sufficient motivations to manipulate incomes. Manipulation of incomes can affect tax rates and tax evasion/ avoidance levels, on the other hand. On this basis, the main objective of present research is to investigate relationships between income manipulation and effective tax rates within companies listed on Tehran Securities Exchange. In this direction, relationships of variables of income smoothing and optional accrual items with effective tax rates are examined. Research statistical sample includes 113 companies listed during the period of 2010-2016. Findings of simple regression cross-sectionally and collectively indicate that, as 2 measures of income manipulation, income smoothing and optional accrual items have significantly positive relationships with effective tax rates.

This research investigates the management's influence in accrual items from two perspectives of earning-increasing and earning-decreasing management and the manager's opportunistic motives in order to compare the predictive ability of the primary and restated financial information. This research is aimed to determine the difference between the ability of the originally reported information and that of the re-stated information in predicting the future cash flows.
The sample consists of 72 firms listed in Tehran Stock Exchange during the period from 2005 to 2019. The results suggest that the predictive ability of the original information in explaining the future cash flow changes is higher than that of the re-stated information and also the difference between the predicting ability of the original and restated information is statistically meaningful and significant in opportunistic earning-increasing management cases and the non-opportunistic earning-decreasing management cases.