Investigate the Relationship Between Management Tetention and Actual Earnings Management and Company Value
bahareh
ghazanfari
n
author
farzin
khoskar
مدرس
author
davod
gorjizadeh
n
author
text
article
2019
per
Delegation theorists have long argued that management retention is crucial for stakeholders because it protects managers from corporate governance laws. However, we argue that management retention, as a competitive hypothesis, can provide benefits to company owners: The purpose of this study was to investigate the relationship between management retention and actual earnings management and company value in listed companies in Tehran Stock Exchange. The timeframe in this study is limited to 2011-2017. The purpose of this research is applied research and its method is correlative in nature and content. Research has been done in the framework of deductive-deductive reasoning and panel analysis has been used to analyze the hypotheses. The results showed that manipulation of real activities exacerbates the positive relationship between retaining CEO in his post and enhancing real profit management of the company and manipulating real activities exacerbates the negative relationship between retaining CEO in his post and decreasing company value
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
15
no.
2019
1
15
https://www.jamv.ir/article_97137_dcc8cd461b5ff1e122eac6a9dfebd3b0.pdf
The Impact of Operating Cash Flows on Limiting Accrual Profit Management Due to Institutional Owners' Supervision
nahid
alifattahi
marand
author
saeed
akbarpour
MARAND
author
text
article
2019
per
Institutional investors are always looking to raise their capital and are trying to control and restrict accrual earnings with more supervision in the company. The present study investigates the effect of operating cash flows on limiting accruals management with respect to institutional owners' supervision and is purposeful, practical and causal (post-event) correlation methodology. The statistical population of the study consisted of all listed companies in Tehran Stock Exchange. Using systematic elimination sampling method, 132 companies were selected as research sample and were surveyed during the 6-year period from 2012 to 2016. To test the research hypotheses, statata software version 15 and multiple regression with panel data model were used. The results show that operating cash flow has a significant and negative effect on accrual management. Institutional ownership moderates the relationship between operating cash flow and accrual profit management.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
15
no.
2019
16
28
https://www.jamv.ir/article_101242_afa3aebd52ed5c91676a52c1be9df896.pdf
Impact of audit committee on relationship management ability with cost stickiness and real earnings management
سامان
ایمانی
کارشناسی ارشد، گروه حسابداری، موسسه آموزش عالی علم و فن آوری شمس، تبریز، ایران
author
mohammad sadeg
jafarzade bishak
amuzesh ali elm ve fan avari shams inistution
author
text
article
2019
per
The present study examines Impact of audit committee on relationship management ability with cost stickiness and real earnings management. This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The statistical population of the study is all companies accepted in Tehran Stock Exchange and the systematic elimination sampling, 124 companies were selected as sample and were investigated in the period of 7 years between 2011 and 2017. The method used to collect information is a library and to test the hypotheses of the software Eviews and panel data regression model was used. The results of the research show that the management ability has a reverse and meaningful effect on the Cost Stickiness and real earnings management. Also, the audit committee's impact on the relationship between management ability and Cost Stickiness is reverse and meaningful. And, the audit committee has a reverse effect on the relationship between the management ability and real earnings management
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
15
no.
2019
29
47
https://www.jamv.ir/article_97138_6f0f8b1771077b1f50068c01206e2b01.pdf
The effect of Internal Auditor and Audit Committee Characteristics on Accelerating Auditing of Companies listed in Tehran Stock Exchange
majid
moradi
عضو هیات علمی
author
maryam
safarpour
accounting
author
roya
talebzade
دانشجوی کارشناسی ارشد
author
text
article
2019
per
The main objective of the research is to investigate the effect of the internal auditor and the characteristics of the audit committee on the acceleration of the audit report of companies admitted to the Tehran Stock Exchange during the years 1392 to 1396. In this regard, the existence of the internal auditor and the characteristics of the audit committee (size, financial expertise and independence) Audit Committee) are as independent variables and expediting the audit report as a dependent variable. The size of the company, the financial leverage, the ratio of accruals, and the ratio of cash flows are also used as control variables. The sample is a sample of 112 companies. The research method is descriptive-correlational with the applied approach and the method of data collection in the theoretical part of the library method and in the test section of the hypotheses is the method of documentary documentation of financial statements. In general, the statistical method used in this research is multiple correlation and regression. According to the results of the research, the existence of the internal auditor, financial expertise and independence of the audit committee have a direct and significant impact on the speeding up of the audit report and the size of the audit committee does not have a significant impact on the speed of the audit report. The results of the control variables indicated that the financial leverage and the ratio of accruals on the acceleration of the audit report had a reversible and significant effect.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
15
no.
2019
48
66
https://www.jamv.ir/article_97140_af61eb62f3838016c6d46fa32db3041d.pdf
The relationship between financial constraints and investment:
Emphasizing on the life cycle cash flow pattern
bahman
talebi
دانشجویی دکتری حسابداری، دانشگاه آزاد اسلامی، واحد بناب، ایران
author
Asghar
Pakmaram
acc
author
mohsen
mojarad alaee
acc
author
text
article
2019
per
In this study, the effect of financial constraints on investment in listed companies in Tehran Stock Exchange with emphasis on the life cycle of the company was investigated. To determine financial constraint, localized KZ criterion was used. For this study, 164 companies listed in Tehran Stock Exchange during the period 2015-2016 were surveyed. Combined regression analysis was used to test the research hypotheses in Ivyzes 6 software. The findings show that financial constraint has a significant negative impact on investment and investment opportunities. And the maturity of the company life cycle has an adverse effect on the relationship between financial constraint and investment. However, the life cycle of the firm during growth, maturity and recession has an adverse effect on the relationship between financial constraints and investment opportunities. Keywords: Financial constraint, Investment, Investment Opportunities and Life Cycle.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
15
no.
2019
67
81
https://www.jamv.ir/article_100321_c935294742efefa2f97cecf478d64254.pdf
The impact of institutional ownership on the relationship between product market competition and earnings management
parisa
kalantari far
M.Sc, Accounting Department, Shams Institute of Higher Education, Tabriz, Iran (Corresponding Author)
author
mohammad sadeg
jafarzade bishak
amuzesh ali elm ve fan avari shams inistution
author
text
article
2019
per
این پژوهش به بررسی تاثیر مالکیت نهادی بر رابطه بین رقابت در بازار محصول و مدیریت سود میپردازد. پژوهش حاضر ازلحاظ هدف کاربردی بوده و از بعد روششناسی از نوع تحقیقات علّی (پس رویدادی) میباشد. جامعه آماری پژوهش، شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران بوده و با استفاده از روش نمونهگیری حذف سیستماتیک، 124 شرکت بهعنوان نمونه پژوهش انتخابشده و دورهی زمانی آن بین سالهای 1391 تا 1396 میباشد. روش مورداستفاده جهت جمعآوری اطلاعات، کتابخانهای و برای آزمون فرضیهها از رگرسیون چندگانه با الگوی دادههای تابلویی در نرم افزار ایویوز استفادهشده است. نتایج پژوهش نشان میدهد که بین رقابت در بازار محصول و مدیریت سود اقلام تعهدی رابطه معکوس و معنادار وجود دارد. بین رقابت در بازار محصول و مدیریت سود واقعی رابطه معکوس و معنادار وجود دارد. همچنین مالکیت نهادی بر رابطه بین رقابت در بازار محصول و مدیریت سود اقلام تعهدی تاثیر معکوس و معنادار دارد.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
15
no.
2019
82
100
https://www.jamv.ir/article_97148_ff4ed66d4f1389e22ca231e8e4ae7078.pdf
Investigating the relationship between social responsibility, financial crisis and bankruptcy probability with emphasis on companies' quality of earnings in Tehran Stock Exchange
sajad
khakzad kahag
Financial Expert of Tabriz Power Distribution Company
author
bagher
mokhtari
Financial Expert of Tabriz Power Distribution Company
author
text
article
2019
per
The purpose of this study was to investigate the relationship between social responsibility, financial crisis and bankruptcy probability with emphasis on the company's quality of earnings in Tehran Stock Exchange. The sampled companies of Tehran Stock Exchange were selected according to specific constraints, including a sample of 112 active companies in Tehran Stock Exchange. The domain of the research period consists of a seven-year period based on the financial statements of the companies under study during the years 2011-2017. For testing of assumptions, multivariate linear logistic regression and logistic using EVIEWS software version 9 were used. Is. The results show that there is no statistically significant relationship between social responsibility and earning quality with financial crisis and bankruptcy probability. Also, the quality of profit does not have a significant effect on the relationship between social responsibility, financial crisis and bankruptcy probability
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
15
no.
2019
101
118
https://www.jamv.ir/article_97141_8cf517b95004fd2ee7171319b7934ad7.pdf
Relationship between cash flow risk and capital structure decisions
hamid
razmi
Assistant Professor, Faculty of Contemporary Higher Education, Oswah
author
mohamadreza
porfahad
Master of Accounting. Institute of Contemporary Higher Education, Osweh, Iran.
author
text
article
2019
per
The central role of capital in today's business world lies with nobody. One of the most important requirements of any economic activity is to provide the necessary funding. Identifying different ways of financing and utilizing the right financial tools will definitely help management make the right decisions and gain more resources. Capital structure decisions are one of the most effective tools for managers to manage cost of capital. Therefore, the present study investigates the relationship between cash flow risk and capital structure decisions in Tehran Stock Exchange companies. For this purpose, a sample of 119 companies listed in Tehran Stock Exchange including a seven year period was selected based on the financial statements of the companies studied during 2011-2017 and tested for hypotheses using multivariate linear regression method. EVIEWS version 9 software was used. The results show that there is a positive and significant relationship between cash flow risk and capital structure decisions
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
15
no.
2019
119
135
https://www.jamv.ir/article_97142_838181b8eeb6180803897bbac06d15f1.pdf
The effect of manager short-sightedness on operating cash flows and stock returns in listed companies in Tehran Stock Exchange
Hadi
khani farang
novin
author
mohammad
hasanzadeh
mohaghegh
author
mina
sheikhi garjan
sama ardebil
author
text
article
2019
per
One of the major barriers to long-term investment and short-term investment preference is manager short-sightedness. The main purpose of this research is to investigate the effect of short-sightedness on managerial cash flow and stock returns on Tehran Stock Exchange. The method of this study is descriptive-analytic and in terms of method, it is a descriptive-analytic one. The statistical population consisted of all listed companies present in Tehran Stock Exchange. In this study, we investigated the research hypotheses by using normality, mana, variance and F Limer and Hassman tests in Ivyz software from 2011 to 2011. To test questions and hypotheses, a sample of 146 companies was studied over the years. 1390 to 1396 used. The results showed that manager's short-sightedness had a significant negative effect on stock returns and operating cash flow of the company. In order to reduce short-term investments and long-term investment preference by investors, the short-sightedness of managers should be significantly reduced.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
15
no.
2019
136
154
https://www.jamv.ir/article_97143_daf616b985f97affb757fee71e120cc3.pdf
Investigating the Impact of Operating Income on Corporate Growth According to Economic Misery Index in Insurance Companies
seyed hasan
afzalnia
firoozkoh
author
text
article
2019
per
The present study investigates the effect of operating income on company growth with respect to economic misery index in insurance companies listed in Tehran Stock Exchange. This research is applied in purpose and correlational methodology is causal (post-event) type of research. All insurance companies listed in Tehran Stock Exchange 21 companies (in Stock Exchange and Farabours) were selected as the sample of the research and were studied during the 6 year period between 2013 and 1977. The method used for data collection was library and multiple linear regression was used to test the hypotheses. Stata software version 15 was used to run the tests and final estimation of the models. The results show that operating income has a direct and significant effect on company growth. The economic misery index has a significant negative effect on the relationship between operating income and moderates the relationship between them.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
15
no.
2019
155
165
https://www.jamv.ir/article_103356_70f6f4ec3068b6c96943bf3090259133.pdf