فصلنامه مطالعات تجربی حسابداری مالی
پیاپی 58 (تابستان 1397)

Managers use the flexibility of current financial reporting standards to separate or aggregate items of income statement. This feature of the standards has led to separate or aggregate of items in the financial statements as one of the challenging issues for managers. Hence, the purpose of this research is to investigate thebehavior of managers in applying the theory of mental accounting in income statement reporting. In this regard, this research was conducted through a survey method and in a laboratory environment by distributing a questionnaire between 67 Iranian financial managers participating in IFRS courses in 2016. In this research, a series of experiments related to separate or aggregate information of profit and loss of selling fixed asset were tested to determine whether financial managers preferred to follow the predictions of mental accounting theory or not. To test the hypothesis of the research, repeated measurement of two-way and paired t-test has been used.The results of the research indicate that managers prefer to distinguish mental accounting. Our research has comments to standard setters, legislators, and researchers

Today, Commercial units are expected not only to increase their profits, but also to respond to the community, and to be useful to the community that interacts with it. On the other hand, The avoidance and tax evasion of companies are considered as a matter of concern in society, and society Looking for the answer the question of whether companies and individuals pay their fair tax on social costs that are spent on them. The. The instruments used in this research are documents and financial information of the companies accepted in the Tehran Stock Exchange.The statistical sample consists of 164 companies admitted to the stock exchange during the period from 2004 to 2015. The results of the research show a significant relationship between corporate social responsibility and tax management costs on avoiding tax evasion

Tax is taken into consideration as one of the important factors which playsrole in economic prosperity and societies' development through gaining revenue for governments. Iran's economy has been in inflationary recession condition for years but legal authorities don't pay attention to alter expense figures appeared in Companies financial statements, Whereas, revenue figures recognized carry inflation effect. Therefore, this situation imposes more tax burden on Companies especially ones Utilizing more various forms of long term assets in their Assets structure. This study investigates the relationship between tax policy and Companies tax burden in inflationary conditions. Inventory and PPE level are used to measure tax Policy effects asindependent variables. The ratio of tax expense to CFO is applied as a measure for tax burden. The data of Companies listed on TSE during 2002 to 2017 in regard to some consideration, are analyzed using GLS method (Unbalanced Panel). Results show that in Inflationary conditions, tax burden is increased when Companies acquire more PPE and inventories in the past years. In addition, lower inventory turnover strengths the inflation effect on inventory which cause higher tax for Companies

In this research, the effect of financial reporting quality model and timing of liabilities on investment efficiency as well as the effect of timing of obligations on the relationship between financial reporting quality and investment efficiency and inefficiency in listed companies in Tehran Stock Exchange is investigated. To testthe impact of 80 companies in the years 2007 to 2017, data was analyzed using Eviews software. In this research, three distinct methods (accruals, accruals, accruals, accruals, and accruals) were used to calculate financial reporting quality and their combined method. The results indicate that financial reporting quality has a positive and significant effect on investment efficiency. The quality of financial reporting does not affect investment and investment. Increasing the ratio of short-term debt to total debt will increase investment efficiency. Increasing the maturity of debt has no effect on investment and more. Other research findings indicate that the maturity of a debt, whether short-term or long-term, does not affect the relationship betweenfinancial reporting quality and investment efficient

The purpose of comparing the bankruptcy prediction models is introducing the best model to avoid wasting investment and rare resources. So it is crucial to choose a model that has more economic values, investigations and comparisons often have been made between bankruptcy prediction models that have considered the accuracy dimension. In recent years, other dimensions have been paid attention to as well.These dimensions are the explanatory power and models of economic value. As the economic dimension has not been investigated in Iran, for the first time comparing the accounting approach with hazard models in economic value dimension are discussed in this study. For this purpose, the hazard model of (Shumway, 2001;Campbell et al., 2008), and accounting based model of Pourheydari and Koopayee(2010) is considered. The Loan Pricing Stein (2005) and Blochlinger and C. Lippold(2006) also two proposed measures by Basel (ӀӀӀ) including return on assets andreturn on risk- weighted assets have been used to assess the economic value . Thesample of research is consisted of 242 admitted companies on Tehran StockExchange from 2004 to 2015. The results show that the hazard models have moreeconomic value than accounting model and the model of Campbell et al (2008) isthe most economical mode

The establishment of appropriate corporate governance mechanisms of action for the efficient use of resources, transparency and respect for the rights of all stakeholders. One of these mechanisms is the ownership structure. Cross-ownership of various aspects of business ownership structures that nature can be influential .The aim of this study is review of effect of cross- ownership over the companys performance considering the mediating variable product market competition in the form of Test Method mediator Through multiple regression models based on panel data has been conducted. Data envelopment analysis to measure performance and Herfindahl- Hirschman Index used to measure product market competition. Tests conducted on the data of 120 companies during the years 1388 to 1393 (720 firm-year) show that Property positive and significant relationship between product market competition with cross- oenership . Performance and product market competition is a significant negative relationship. The cross-ownership directly and indirectly by affecting product market competition mediator performance has a significant negative relationship.

Transparency is the core of financial reporting and the transparency of financial reporting is to provide an understanding of the economic facts of business units through financial reports. On the other hand, earnings management is an unrealistic report of a business's economic performance that is aimed at misleading somestakeholders or affecting contractual outcomes. Therefore, in the current research, the relationship between real earning management and Accrual Earnings Management with the transparency of accounting information has been studied. The sample includes 112 Firms from listed Firms in Tehran Stock Exchange, which weresurveyed during 2010-2017. To measure real earning management used from model of Roychowdhury (2006) and for measuring the Accrual Earnings Management used from the modified Jones model and to measure the transparency of accounting information used from model of Bart et al.(2009). The results showed that there is meaningful relationship between real earning management and the transparency ofaccounting information, which means that the use of discretion regarding operational, investment and financing decisions, which are important indicators of real earning management, can affect the transparency of financial information.Too results showed that there was no significant relationship between Accrual EarningsManagement and transparency of accounting information.