جستجوی مقالات مرتبط با کلیدواژه « accruals » در نشریات گروه « حسابداری »

Profit management is a controversial topic and researchers have conducted many researches in this field. On the other hand, financial helplessness has been noticed by scholars due to its great importance. Researchers have tried to prevent opportunistic profit management and predict financial helplessness to help manage companies before bankruptcy. This article aims to review the researches of researchers in the field of profit management and financial stagnation and the relationship between profit management and financial stagnation, and as a result, it will be stated that financial helplessness cannot be kept hidden for a long time by using profit management.

One purpose of accrual accounting is to mitigate the timing and matching problems inherent in cash flows. Cash flows have timing and matching properties that impair their ability to measure performance. Net cash receipts and payments can occur in periods that differ from the economic event (the timing or spreading problem), and cash inflows and outflows from a given economic event might occur in different periods (the matching problem). The economic role of accruals is to mitigate these timing and matching issues. These problems cause temporary fluctuations in cash flows. Accruals smooth temporary timing fluctuations in operating cash flows and thus it is expected to find a negative correlation between accruals and changes in cash flows. It is also expected that the negative correlation between accruals and cash-flow changes grows as cash flow problems intensify because accruals will increasingly counteract cash flow changes as a firm’s cash flows increasingly stray from desired properties.According to Dechow et al. (1998), the negative serial correlation in cash flow changes shows the cash flow timing and matching problem. The timing and matching problems of cash flows counteract each other. The timing problem leads to a positive serial correlation in cash flow changes. While the matching problem leads to a negative serial correlation in cash flow changes. According to Dechow et al. (1998) model,  the serial correlation in cash flow changes is a function of operating cash cycle and profit margin and the magnitude of negative serial correlation in cash flow changes depends on the relative magnitude of the operating cash cycle and the profit margin.  The longer the operating cash cycle and the smaller the profit margin, the negative serial correlation in cash flow changes is more severe. So it is expected that the negative correlation between accruals and cash-flow changes grow as the negative serial correlation in cash flow changes is severe (longer operating cash cycle and smaller profit margin). This study investigates the extent to which accruals are reconciled whit their ultimate purpose in mitigating timing and matching problems inherent in cash flows. A sample of 153 firms listed in the Tehran Stock Exchange (TSE),,is analyzed using panel data regression models. we observed that there is a negative correlation between accruals and cash-flow changes and this negative correlation increases as the timing and matching problems of cash flows become more severe. The results of this study show that accruals are used to mitigate timing and matching problems of cash flow and firms listed in the Tehran Stock Exchange use accruals more when there are more problems with cash flows.

There are two opposing theoretical frameworks concerning related party transactions in prior studies. The first theory, known as efficient contracting, argues that related-party transactions can be used to optimize internal resource allocation and reduce transaction costs; the second theory, known as agency theory, argues that related-party transactions provide opportunities for controlling shareholders, managers, and others related parties to extract resources from minority shareholders. The main goal of this study is to determine which of these theories is compatible with the transactions made with related parties in Iran. For this purpose, the impact of transactions with related parties on the presentation of financial reports containing distortions and its impact on the quality of accruals has been investigated, and in this regard, the number 134 firms listed on the Tehran Stock Exchange during the years 2016 to 2021 has been investigated. To test the hypotheses of this research, pooled and cross-sectional data were used, and the regression analysis results show a positive and significant association between the amount of related party transactions and next year's restatements, which is a measure of distortion in financial statements. Also, there is a negative and significant association between the amounts of related party transactions and accrual quality, which is used as a measure of reporting quality in this research.

Managers may engage in unethical behavior, such as the use of abnormal accruals and fraudulent activities, for personal gain and the prevention of violations of debt contracts. In addition, investors' pressure to increase company earning and value can increase the severity of accounting misconduct, Also, behavioral aspects such as investor optimism and attitudes toward the company are among the factors that can influence the incentives of managers to adopt investment policies and earnings reporting. Therefore, the purpose of this study is to determine the effect of investors' optimism on probability of fraud, abnormal accruals, and Big-Bath Accounting. In this research, the financial information of 141 companies accepted in Tehran Stock Exchange during the period of 2011 to 2020 has been used. The results of this study, using by multivariate linear regression model and panel data method, show that optimism of investors has a positive and significantly in the probability of fraud and abnormal accruals and by the increase of investor optimism, the probability of fraud and abnormal accruals increases. Also, the results showed that investors' optimism reduced the Big-Bath Accounting as one of the aspects of earning management.

Net profit and its adjustments are among the most valuable information used by investors. This study seeks to answer the question whether company conditions (ambiguity or inability to understand economic information) affect the relationship between forecasting error and adjustment of profit forecasting by management or not? For this purpose, first, the relationship between accruals (abnormal) and error and adjustment of profit forecast, test and then the effect of ambiguity and inability to understand economic information on the above relationship is examined. The research sample includes 91 companies listed on the Tehran Stock Exchange. Findings indicate that there is a positive and significant relationship between working capital accruals and abnormal working capital accruals with management forecast error, but there is a negative relationship between working capital accruals and abnormal working capital accruals wThere is significance. Also, conditions of ambiguity did not affect this relationship, but the inability to understand economic information strengthens this relationship.ith negative forecast and adjustment.

In previous studies, the informational content of accounting variables was examined under conditions of the classic assumptions of economics and finance, that such a framework does not provide an insight on the effects of irrational behaviors of investors. However, theoretical literature and the results of recent empirical studies suggest that feelings of investors can affect their response to accounting information and evaluation of companies' stock. Given the evidence of previous studies on the difference between the reactions to the accounting earnings news, the effect of investors' tendencies on the estimation of the coefficient of reaction to the accounting earnings and each of its components are examined empirically in this study. Based on the data of 100 listed companies in Tehran Stock Exchange between the years 2010 and 2017, the results show that current and future earnings have a positive and significant effect on stock returns, but investors' tendencies can decrease the coefficients of response to current earnings. Further investigations suggest the negative effect of investors' tendencies on the coefficient of cash and accrual components of future earnings reflected in current stock returns.

The main purpose of this study is to investigate the moderating role of audit quality and auditor expertise on the relationship between accounting information and stock prices .And the input model of Oroud and et al (2019) has been used to investigate this relationship. In this study, the size of the auditing firm is considered as a measure of audit quality, the tenure of the auditor is a measure of the auditor's expertise, and cash flows and accruals are a measure of accounting information. In the experimental study of this research, a sample consisting of 171 companies listed on the Tehran Stock Exchange for the period 1394 to 1398 was selected by screening method and analyzed by SPSS software. In this research, multiple regression model has been used for research tests. Findings show that, due to the intervention of the auditor's tenure and the size of the auditing firm, the relationship between operating cash flow, investment cash flow, discretionary accruals and total accruals with stock price is significant. But, there is no significant relationship between cash flow of financing and non-discretionary accruals with stock price. In summary, the research evidence showed that the size of the audit firm and the auditor's tenure moderate the relationship between accounting information and stock prices.

The purpose of this study is to investigate the effect of financial reporting quality on corruption. The spatial scope of this research has been the companies listed on the stock exchanges of Iran, Turkey, Qatar, Bahrain, Pakistan, Oman, Saudi Arabia and the UAE and the time domain has been between 2011 and 2018. The research sample includes 1,729 companies listed on the stock exchanges of the mentioned countries. The findings of this study show that there is a significant relationship between the quality of financial reporting and the index of corruption, corruption control and accountability. In other words, by improving the quality of financial reporting, the Corruption Perceptions Index, which strengthens the accounting role in corruption, is reduced. On the other hand, with the improvement of the quality of financial reporting, corruption control and accountability, which are indicators of the role of strengthening accounting in corruption (corruption control and accountability), increase. According to the research results, poor quality of financial reporting can create a situation in which there is no accountability to shareholders, managers will act against the wishes of stakeholders and any misuse of assets will be hidden. Accounting and auditing standards seek to provide transparent and accurate information so that those with economic influence and power are less prone to moral collapse and corrupt practices. As mentioned, increasing the quality of financial reporting has an effective and constructive role in controlling and preventing corruption. The stock exchange organization and the country's legislators should increase the quality of financial reporting.

Because conservatism in financial statements is applied primarily through the adjustment of accruals, conservative research has largely examined the impact of aspects of this feature on changes in accruals. The role of accruals is primarily to improve cash flow fluctuations. In conservative research based on accruals, typically several economic components of accruals such as sales growth, gross assets, machinery and equipment in the Jones model, and components such as multi-period cash flows in the Dichau and Dicho models Used. Bushman et al. And Allen et al. Improved the two models by combining the above two models. Byzalov and Basu also helped improve these models by breaking down bad news indicators into more detailed components. Therefore, the purpose of this study is to investigate the effect of bad news from other components of company sales, such as product group sales, fourth quarter sales and the company's share of industry, on conditional conservatism in accrual-based models 

To achieve the objectives of this research, data from 144 companies from manufacturing companies listed on the Tehran Stock Exchange for 11 years from 2006 to 2016 using Rahavardnovin software, Kodal site and the site of research, development and Islamic studies of the stock exchange, it was gathered. And the relationships between the research variables were analyzed using panel data and the generalized least squares method. 

The findings of this study showed that the decrease in sales of the product group and the decrease in sales in the fourth quarter increase conservatism in accruals, because the decrease in these indicators gives signals to the company about the possibility of future sales decline. ; But the decline in the company's share of industry sales has not had a significant effect on the conservative behavior of managers and accountants. 

In evaluating working capital accruals, managers, in addition to the bad news caused by the decline in the company's overall sales, also pay attention to the analysis of sales decline of each product group in the evaluation of accruals, and if they see a decrease in sales in some product groups, They evaluate their inventory of these products for the next period with more conservatism. Also, if sales are declining for the fourth quarter, it is likely that the decline will continue in the next financial period, resulting in a lack of timely sale of available inventories at the end of the fiscal year, and the company is likely to devalue inventories. On the other hand, it seems that due to the lack of strong competition in the Iranian market and the limited available markets, managers pay more attention to sales changes and do not pay attention to changes in sales share in the industry, as a benchmark and predictive indicator of the future.

Given the role and importance of financial statements in predicting cash flows and consequently the importance of accrual accounting as the originator of these reports, many studies have investigated the role of accruals in predicting future cash flows. But in this study, the role of cash flows and their characteristics (including timing and matching) as well as the complementary role of cash flow variables and income variables in predicting accruals have been investigated.

In this regard, the research hypotheses were formulated according to the theoretical foundations and 124 companies listed in Tehran Stock Exchange during the period1388 to 1397 were selected and the hypotheses were tested by regression analysis.

The results show that changes in firm earnings have a positive and significant effect on accruals, and the firm's operating cash cycle significantly affects this relationship. Changes in cash flows also have a significant effect on accruals and, according to forecasts, increased serial correlation of cash flows changes has a significant effect on this relationship.

In accounting systems, accrual accounting items are considered as an essential element in achieving the main objectives of financial reporting. However, many researchers believe that there is not enough understanding of the process of emerging accruals. The aim of this study is to understand whether cash-flow changes, serial correlation in cash-flow changes, and operating cash cycle, which capture the timing and matching properties of cash flows add any incremental explanatory power to various accrual models, this issue has been neglected in all models of accruals. In order to answer to the research question by adding timing and matching properties of cash flows as serial correlation indicators to the models for predicting accruals such as: The Jones (1991) model, the McNichols (2002) model that combines the Jones (1991) model with the Ball and Shivakumar (2006) model that considers the asymmetric loss recognition in accruals. In this regard, 121 companies listed on the Tehran Stock Exchange were selected and tested between 1388 and 1397(Iranian calendar). The test results showed that accruals and cash flow changes have a negative and significant relationship, and when the serial correlation of cash flow changes are more negative, this inverse relationship increases. The research results also confirm the existence of a positive relationship between accrual items with revenue changes and the operational cash cycle.The above findings indicate that adding timing and matching properties of cash flows to the Jones (1991), McNichols (2002) and Wing and Shivakomar (2006) models can improves the explanatory power of these models.

One of the new issues in the field of conservatism is to examine the impact of bad news on conditional conservatism. Separating bad news indicators gives new insights on accruals and improves accrual models. The purpose of this study is to investigate the effect of separation of these indices on conditional conservatism in accrual-based models in comparison with the effect of general indices on these modelss. For this purpose, data of 144 companies were collected from Tehran Stock Exchange for a period of 11 years from 1385 to 1395. And relationships between research variables using panel data and The generalized least squares method is analyzed. In this study, the results of Alan et al. (2013), Ball and Shivakumar (2006) and Byzalov and Basu (2016) models were compared. The results of the comparison showed that separating bad news indices improves accrual-based models to predict the relationship of these indices with conditional conservatism. Also, other findings of this study based on the results of Basilo and Basu model showed that sales decrease, decrease in number of employees and cash flows this year have a direct and significant relationship with conditional conservatism, while decrease of cash flows of the previous year and the next year did not have a significant relationship with conditional conservatism.

The purpose of this study is to measure and estimate accruals of listed companies in Tehran Stock Exchange through qualitative and unstructured reports using text mining techniques. The study sample included 205 companies in the period 2011-2017. The statistical technique used to test the hypotheses is multivariate regression of the panel data type using stata software Textual accruals were measured by the board of directors' report to the corporation using two support vector regression and dictionary-based methods in Python software.The findings showed that 19.6% of firm-level accruals changes (actual accruals) can be explained by textual accruals. The results also indicate that dictionary accruals (estimated on the basis of dictionary) are able to explain15/3% of the changes are actual accruals, thus textual accruals have more interpretative power than dictionary accruals to explain and describe actual accruals in listed companies in Tehran Stock Exchange. Textual and vocabulary accruals can be used to explain 53% of actual accrual variations if they are used simultaneously in a model to describe actual accruals.