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The Declining of Earnings Response Coefficient Due to Noise Effects

Vahid Ahmadian, Hossein Etemadi, Mohammad Ali Aghaei, Nader Mehregan
Journal Papers , Volume 12 , Issue 48, 2021 January 1, {Pages 22-Jan }

Abstract

Most of the studies investigated the relationship between accounting information and market value have emphasized on reduced value relevance of accounting information, especially earnings. In reviewing these studies, there is a pre-assumption that market price is an appropriate alternative to the value of stocks; a claim which, based on many researches, may lead to wrong inferring in concluding based on this type of studies. Much evidence has been reported in previous studies indicating that market reaction to reported information, including accounting information, is not appropriate and the market, at least in the short term, does not react the effects of new information rightly. This issue might be involved in reducing the usefulness of a

Introducing an appropriate empirical method for estimating sediment delivery ratio (SDR) via sedimentometry of check-dams in small catchments in arid regions (Semnan province …

H Etemadi, S Nikoo, SAA Hashemi
Journal Papers , , {Pages }

Abstract

Modeling Financial Reporting Bias

F Pasandidehfard, S Sepasi, H Etemadi
Journal Papers , , {Pages }

Abstract

The Position of Business Strategy in Improving Audit Quality with Emphasis on Environmental Factors in Iran

MS Garjan, I Noravesh, AM Molgharani, MH Safarzadeh, R Vahedian, ...
Journal Papers , , {Pages }

Abstract

Financialization discourse in Iranian accounting methods

Zohreh Mohammadi Shad, Hossein Etemadi, Ahmad Reza Maroufi
Journal PapersEmpirical Studies in Financial Accounting , 2020 September 29, {Pages }

Abstract

Accountant in all around the world today, use accounting doctorines and share it with others with this idea that what they represent is nothing but neutral measurement of economic events. But actually, these numbers are based on standards and procedures that bring with them a specific discourse. In this paper, we scrutinize this discourse in order to determine what is actually transmitted to these audiences with these seemingly neutral numbers, and substitute social punishment with a particular discipline. So we choose “financial reporting theoretical concepts” that is known as principle of accounting attitudes and it is the basis of accounting standards codification for analyzing and scrutinizing. In order to scrutinize this Statement,

The Impact of Emerging Technologies on Management Accounting

Foad Zamani, Hossein Etemadi
Journal PapersAvailable at SSRN 3722860 , 2020 November 1, {Pages }

Abstract

Management accounting is considered as a key component in current business units to achieve organizational improvement in various areas such as: management and costs reduction, strategic management, success in competitive global markets that require the use of up-to-date technologies. This paper provides an overview of emerging technologies and their impact on management accounting. This study shows that many emerging technologies, due to the importance that management accountants play in the success of organizations, require more research in a fast and timely time process. Many organizations need to implement business intelligence and analytics (BI&A) technologies, machine learning algorithms, and the Internet of Things to achieve more acc

The Effects of Environmental Factors on Accounting Development

H Eatemadi, M Tavakoli
Journal PapersCommercial Strategies , Volume 3 , Issue 2, 2020 September 26, {Pages 21-34 }

Abstract

Using a 31-year Iranian data set, which covers the years 1973-2002, this study empirically, investigates the directional and size effects of the environmental factors on the development of accounting in Iran. Additionally, the study tests the relationship between accounting and its business environment over time. Four environmental factors are used to explain the variation observed over time in accounting development. These factors are the economic development, the political development, the stock market development, and the amount of private investment. ? The overall results obtained from the regression and other statistical tests indicated that there is a strong relationship between the economic development and accounting development in I

Analysis of relationship between quality earning and stock returns for the comparies Listed in Tehran SE

H Etemadi, M Eimani-Barandagh
Journal PapersCommercial Strategies , Volume 5 , Issue 26, 2020 September 26, {Pages 61-72 }

Abstract

Captial market plays an important role in ecomomy, and is known as an economy health index. Therefore it is essential to study this market and its decision making basis especially in Iran. Financial statements in general and general statement in particular are the key factors of decision making in this market. Income statement shows the net income of a financial period. It is also the principal basis for decision making, evaluation model, and stock princing. Its precision, accuracy, reliability and predictability have a direct relationship with decision making precision. But weakness in income measurement process as well as employing weak accounting procedures, estimations, predictions and smoothing threaten decision making role of income s

گفتمان مالی سازی مستتر در روش های حسابداری ایران‎

اعتمادی, حسین, معروفی, محمدی شاد‎
Journal Papers , , {Pages }

Abstract

The Importance of the Internal Information Environment Quality for Tax Risk Reduction

MohammadAli Sari, Hossien Etemadi, Sahar Sepasi
Journal PapersManagement Research in Iran , Volume 23 , Issue 2, 2019 July 10, {Pages 27-Jan }

Abstract

According to the information view, the main function of accounting is to provide information and thus reduce uncertainty. So, the high internal information environment quality (IIEQ) reduces the corporate declared tax disagreement by tax auditors due to facilitating tax planning coordination between different departments of the company and providing documents to tax authorities. The purpose of this study is to investigate the impact of IIEQ on tax risk reduction in listed companies in Tehran Stock Exchange (TSE) by applying data collected from 136 companies during the years 2009 to 2015. For this purpose, the difference between the corporate declared and certain tax due to the uncertainty about the confirmation of the declared tax is taken

Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market

Zahra Honarmandi, SAHAR Sepasi, ADEL Azar, HOSEIN Etemadi
Journal PapersJournal of Accounting and Auditing Review , Volume 25 , Issue 4, 2019 January 1, {Pages 571-594 }

Abstract

Objective: Presentation of a reliable model for brand measurement and attempt to find a way to enter it into the balance sheet as an asset. Methods: The powerful technique of structural equation model (SEM) by smart PLS software and bootstrap method using time series data for 190 active company in the Tehran security market from 2007-2017.Results: A new model for brand accounting that all of its variables are financial and has market value, production value and cost of brand expenditures dimensions and it is easily computable for companies and users.Conclusion: Using this new idea for modeling and estimating the company’s brand equity can play effective role in brand entrancing to balance sheet, deduction of information asymmetry between

The Moderating Effect of Manager’s Ethical Judgment on the Relationship between Budget Participation and Budget Slack

SAHAR SEPASI, HOSSEIN ETEMADI, SAEED SIRGHANI
Journal Papers , Volume 11 , Issue 4100403, 2019 January 1, {Pages 125-151 }

Abstract

In the analysis of budget issues, because managers in different parts of the company are closer to operate and better information, they can impact to measure their own performance in many ways. The aim of this study is to determine in what circumstances managers of the business units use their moral judgments to assess the budget slack, positively or negatively. In this study, the impact of the three measures of moral equity, contractualism and relativism as moral judgment variables, in the relationship between budget participation and budget slack using regression and correlation, were tested. Based on the findings, except relativism variable, other variables of moral judgment, moderating the relationship between budget participation and b

New Approach to Predicting and Detecting Financial Statement Fraud, Using the Bee Colony

Elaheh Tashdidi, SAHAR SEPASI, HOSSEIN ETEMADI, ADEL AZAR
Journal Papers , Volume 10 , Issue 33800777, 2019 January 1, {Pages 139-167 }

Abstract

Objective: Considering complex financial plans to conceal fraud in financial statements, the development of fraud detection methods can be regarded as solution for this problem. The present study uses the bee algorithm to develop methods for fraud detection in financial statements. Method: Three methods of bee algorithm, genetic algorithm and logistic regression have been used to study the subject. The statistical sample consists of 120 companies accepted in the Tehran Stock Exchange (60 companies are suspected of fraud and 60 ones are not suspected) for the period 1396-1385. The companies were suspected of fraud, based on 1) revised audit opinion after unacceptable expression, 2) existence of significant annual revisions, and revised finan

Corporate Tax Avoidance and Tax Risk

MohammadAli Sari, Hossein Etemadi
Journal PapersEmpirical Research in Accounting , Volume 9 , Issue 3, 2019 November 22, {Pages 353-375 }

Abstract

This study inves tigates the effects of tax avoidance on tax risk using a conceptual and statistical modeling of tax risk measuring, based on uncertainty indicator. The sample consists of 114 firms in the period from 2009 to 2016. Tax avoidance is measured by the effective tax rate (ETR). Also tax risk is measured using the EGARCH model and defined as the instability of tax status over time. The research findings show that there is a significant negative relation between effective tax rate and instability of the tax status, which means that firms with lower effective tax rate have instability of tax status over time. On the other hand, findings indicate an increase in tax difference in event of effective tax rate decreases. According to fin

Moderating Role of Life Cycle and Economic Conditions in Impact of Financial Reporting Quality Measuring Criteria on Firms Future Growth

Aydin Kiani, Mohammad Ali Aghaee, Hossein Etemadi
Journal PapersRevista Publicando , Volume 5 , Issue 15 (2), 2018 June 6, {Pages 507-544 }

Abstract

This study aimed to evaluate usefulness of financial reporting qualitative factors affecting firms’ future growth considering various steps of life cycle and economic conditions. Financial reporting quality is a multidimensional implication so that there is not a unanimous definition of it. Authors have used various criteria to measure accounting information quality, but none of them evaluated usefulness of each metric considering moderating variable including life cycle and economic conditions when estimating future growth; moreover, sustainable usefulness is still an ambiguous issue. Financial data of 188 companies listed in Tehran Stock Exchange, 2007-2015 collected to model and evaluate usefulness of 16 criteria for financial reportin

AUDIT QUALITY AND FINANCIAL STATEMENT FRAUD

HOSSEIN ETEMADI, LEILA ABDOLI
Journal Papers , Volume 4 , Issue 4150081, 2018 January 1, {Pages 23-43 }

Abstract

The main purpose of this study investigates the effect of audit quality in the financial statement fraud. This study investigates whether the risk of fraud in the financial statements of companies with higher audit quality has been reduced. In general, the higher audit quality in reducing the incidence of in the financial statements fraud of companies listed in Tehran Stock Exchange (48 companies' fraud and 48 companies' non-fraud) the period 2008 to 2014 were reviewed. To test the hypotheses, research logistic regressions is used. results show a significant negative relationship between the audit firm size, audit industry specialization, the length of the auditor-client relationship, industry specialistaudit firms with long tenure and qual

Macroeconomic performance impact on the Accounting conservatism and information content of accounting earnings in Tehran Stock Exchange companies

VAHID AHMADIAN, HOSEIN ETEMADI, MOHAMAD ALI AGHAEI
Journal Papers , Volume 10 , Issue 3800439, 2018 January 1, {Pages 145-164 }

Abstract

Accounting literature suggests that economic conditions in response to good news and bad news related to the company's investors affect and this leads to a change in the behavior of corporate financial reporting. In this study, aspects of the business cycle is taken into consideration and Accounting conservatism the information content of accounting earnings reaction to changes in the business cycle is examined. The sample consists of 145 companies listed in Tehran Stock Exchange for the years 1381 to 1393 are based on weighted average of the total market was divided into periods of boom and bust. The results based on the model, developed by Basu for accounting conservatism and Harris Aston model for the information content of accounting ea

Combined Effect of Vacuum Packaging and Sodium Acet ate Dip Treatment on Shelf Life Extension of Rainbow Tr out (Oncorhynchus mykiss) during Refrigerated Storage

SF Hosseini, AM Kenari, H Etemadi, M Rezaei
Journal Papers , 2018 February 27, {Pages }

Abstract

The present study evaluated the effect of packagin g (air, vacuum) with or without addition of sodium acetate (2% W /V) on shelf-life extension of rainbow trout ( Oncorhynchus mykiss ) under refrigeration, for a period of 18 days. Fou r different treatments were tested: CAP: control air pack; SAAP : sodium acetate treated aerobic packaging; VP: vacuum packaging in the absence of s odium acetate; and SAVP, sodium acetate under VP. Trimethylamine nitrogen (TMA-N), free fatty acids (FFA) and peroxide values (PV) of SAVP samples were lower com pared to the other treatments during the entire refrigerated storage period. In t he present study, th

LIKELIHOOD OF THE FINANCIAL STATEMENT RESTATEMENTS FROM AUDITOR CHARACTERISTICS PERSPECTIVE

HOUSSEIN ETEMADI, MOHAMMAD ALI SARI, GHALANDARI MUSA JAVANI
Journal Papers , Volume 10 , Issue 370094, 2018 January 1, {Pages 85-106 }

Abstract

In this study, we used the information of 73 publicly-held companies with Logit analysis, in order to examine the effect of auditor characteristic on the likelihood of financial statement restatements. We used four characteristics for auditor: auditor size, auditor fees, auditor industry expertise, and audit tenure. The research findings show that raising the number of auditing partner and their fees increases and decrease the likelihood of financial statement restatements of prior year respectively. Moreover, positive impact of audit tenure on prior year financial statement restatements accepted with cautiously; however auditor industry expertise has no significant relation. Analysis of marginal effect of research variables, also certify t

اثر تفاضلی نوسان عناصر سود بر قابلیت پیش‌‌بینی سود‎

اعتمادی, حسین, آذر, عادل, سپاسی, بابائی, ساسان‎
Journal Papers , , {Pages }

Abstract

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