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  • دکتری (1373)

    مدیریت - مدیریت حسابداری و مالی

    دانشگاه تربیت مدرس،

  • کارشناسی‌ارشد (1365)

    حسابداری

    دانشگاه تربیت مدرس،

  • کارشناسی (1357)

    بانکداری

    مدرسه علوم بانکی، ایران

  • تئوریهای حسابداری حسابداری پیش بینی سود
  • اخلاق و ارزش گذاری
  • حسابرسی

    داده ای یافت نشد

    ارتباط

    رزومه

    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

    The effect of business strategy on the linear and nonlinear relation between corporate social responsibility with the amount and stability of the company's dividend

    M Amri-Asrami, M Aghaei
    Journal Papers , , {Pages }

    Abstract

    Investigating the Effect of Mandatory Rotation of Auditors on the Relationship between Audit Fees and Market Value Added (MVA), Economic Value Added (EVA) and Corporate Growth?…

    Mohammad Ali Aghaei, Soraya Weysihesar, Ali Fateri
    Journal PapersQuarterly Financial Accounting , Volume 11 , Issue 44, 2020 February 10, {Pages 88-118 }

    Abstract

    The main purpose of this research is to investigate the effect of mandatory rotation of auditors on the relationship between audit fees and market value added, economic value added and growth opportunities for listed companies in Tehran Stock Exchange. Research hypotheses based on a statistical sample of 106 companies during an 11-year period from 2007 to 2017 were tested using the multivariable regression model and panel data method. Results suggested that there is a positive and significant relationship between audit fees and market value added, economic value added, and growth opportunities for companies. Also, there is no significant relationship between the mandatory rotation of auditors and market value added, economic value added, an

    Reformulating the valuation function based on accounting information: A case study of companies listed in Tehran Stock Exchange

    Mohammad Amri-Asrami, Mohammad Ali Aghaei
    Journal PapersFinancial accounting and auditing reseach , Volume 11 , Issue 4400215, 2020 January 1, {Pages 123-153 }

    Abstract

    A Contingency Model for the impact of board structure on earning quality: Structural Equation Modeling Approach

    Farshad Sabzalipour, Mohammad Ali Aghaei, Adel Azar, Sahar Sepasi
    Journal PapersEmpirical Research in Accounting , Volume 10 , Issue 3, 2020 September 22, {Pages 99-126 }

    Abstract

    The review of literature on the theoretical foundations of corporate governance suggests that agency theory has been the dominant theoretical framework in this context. Some scholars, claiming that this theory has paid little attention to organizational factors, have drawn attentions to the use of contingency theory in the study of corporate governance. In this regard, this study aims to provide a contingency model for the effect of the board structure on earnings quality. The sample includes 103 firms listed in Tehran Stock Exchange during the period from 2011 to 2016. The structural equation modeling approach and Smart PLS software have been used for modelling. The results show that competition, business strategy and firm size, as conting

    Modeling the linear dynamics of accounting residual income

    Mohammad Amri Asrami, Mohammad-Ali Aghaei
    Journal Papers , Volume 12 , Issue 1, 2020 June 21, {Pages 63-94 }

    Abstract

    Journal of Accounting Advances, (2020) 12(1): 63-94 DOI: 10.22099/JAA.2020.36382.1992 Journal of Accounting Advances (JAA) Journal homepage: www.jaa.shirazu.ac.ir/?lang=en Modeling the Linear Dynamics of Accounting Residual Income Dr. Mohammad Amri-Asrami1, Dr. Mohammad Ali Aghaei*2 ? 1. Assistant professor, Accounting Department, Faculty of Economics, Management and Administrative Sciences, Semnan University, Semnan, Iran. m.amriasrami@semnan.ac.ir 2. Associate professor, Accounting Department, Management and Economy School, Tarbiat Modares University, Tehran, Iran. aghaeim@modares.ac.ir ARTICLE INF ABSTRACT Received: 2020-2-26 Accepted: 2020-10-11 The concepts of net surplus and the dirty surplus of accounting earnings form the bases of

    The Effect of Accounting Information Quality on the Salience phenomenon

    Parvaneh Khaleghi Kasbi, Mohammad Ali Aghaei, Farzin Rezaei
    Journal PapersManagement Accounting , Volume 13 , Issue 45, 2020 June 21, {Pages 77-89 }

    Abstract

    Investors simplify their decisions and judgements through applying rules of thumbs and processing only a part of available information. Salience indicates the events related to available information taking more weight in future judgements. After the formation of financial behavioral theory, the empirical studies have been directed towards the review of relationships between investors tendencies and stock price variations and in this regard, there has been no discussion on which factors affect the behavioral errors of investors and how they can be adjusted; thus, this paper aims to investigate the impact of increased accounting information quality on the decreased salience phenomenon. Therefore, a sample consisting of 600 corporates-years wa

    Explaining Corporate Governance Using Contingency Theory: A Direction for Future Research

    Farshad Sabzalipour, Mohammad Ali Aghaei, Sehar Sepasi
    Journal PapersJournal of Accounting Research , Volume 10 , Issue 1, 2020 May 21, {Pages 71-89 }

    Abstract

    Over the years, corporate governance research has been working to develop a model that is compatible for all companies and for various purposes. The focus of these research was minimizing agency conflict between owners and managers. One important characteristic of the traditional agency literature is to search for universal relationships between corporate governance and outcomes based on a “closed systems” logic centered on agency costs. In recent decades, many researchers have focused on the need to provide a view of corporate governance by arguing that agency theory less addresses the context of an organizational environment. The present paper, with descriptive and analytic approach, has explained corporate governance through continge

    The Desirable Qualities in Accounting Measurements from Users Point of View

    MA Aghaei, SM Mousavi Shiri
    Journal PapersCommercial Strategies , Volume 3 , Issue 2, 2020 September 26, {Pages 81-104 }

    Abstract

    The value of any information including financial statements, just like other goods and services, depends on the quality which is determined by the users. ?Because of the important role of accounting measurements in preparing financial statements, the quality of these measurements have an effective role in determining the quality of financial statements. Therefore, using accounting measurements with desirable quality is necessary for improvement of the quality and the value of financial statements. In this study, to determine the desirable qualitative particulars in accounting measurements and considering qualitative particulars of accounting literature, first of all the qualitative particulars of each measurement were listed and then the us

    The Effect of Institutional Shareholders on the Relationship between CEO Power and Capital Structure in Companies

    Mohammad Ali Aghaei, Ali Fateri, Soraya Weysihesar
    Journal PapersFinancial Management Perspective , Volume 10 , Issue 30, 2020 July 22, {Pages }

    Abstract

    The main purpose of this research is to investigate the effect of Institutional Shareholders on the relationship between CEO power and capital structure decision making in companies listed in Tehran Stock Exchange. To this end, the CEO task duality criteria, CEO tenure and CEO ownership percentage were used to measure CEO power. Benchmarks such as book value leverage, market value leverage, short-term leverage and long-term leverage were used as capital structure representatives. Research hypotheses based on a statistical sample consisting of 106 companies during an 8-year period from 2011 to 2018 were tested using multivariate regression models. The results of the test showed that there is a positive and significant relationship between CE

    A Contingency Model for Impact of Board Structure on Earning Quality: Structural Equation Modeling Approach

    F Sabzalipour, MA Aghaei, A Azar, S Sepasi
    Journal Papers , , {Pages }

    Abstract

    Investigating the Effect of Mandatory Rotation of Auditors on the Relationship between Audit Fees and Market Value Added (MVA), Economic Value Added (EVA) and Corporate Growth …

    MA Aghaei, S Weysihesar, A Fateri
    Journal Papers , , {Pages }

    Abstract

    Presenting a Model for Quantification of Information Content Using Information Theory

    Mehdi Khalili, Mohammad Ali Aghaei, Mohammad Hosein Ghaemi
    Journal Papers , 2019 January , {Pages }

    Abstract

    Since the first classical study conducted by Beaver (1968), the importance of quantification of the information content of accounting figures and its effect on the decisions of investors is the centre of attention by the researchers. The aim of this study is to provide a model for measuring the content of the message in general and financial statements in particular. This model will be able to extract the information contained in the figures of financial statements and make it possible to predict the firm's performance even though the facts are not readily acknowledged. To conduct this study, 60 companies listed in Tehran stock exchange during the period 2000 to 2017 are selected. The results show that the ratio of the lack of reliability o

    Revision effects of frequency of earning forecast on firm structure of the accepted companies in Tehran Stock Exchange (TSE)

    Mohammadali Aghaei, Zahra Alizadeh, Mirsaeed Sefidgaran
    Journal PapersJournal of Accounting Advances , Volume 11 , Issue 1, 2019 January , {Pages 28-Jan }

    Abstract

    Earnings forecast with reasonable, reliable and timely information satisfies the information needs of the users and can also be reviewed during the fiscal year. Companies are also required to notify the changes in terms of the revised profit forecasts. The number of revisions amend a company's profit forecasts to be used as an indicator in order to measure the performance of companies, so, with updating the news about the company

    Provide models for quantitication of information content using information theory

    Mehdi Khalili, Mohammadali Aghaei, Mohammad Hosein Ghaemi
    Journal PapersJournal of Financial Accounting Research , Volume 11 , Issue 3, 2019 November 22, {Pages 18-Jan }

    Abstract

    Since the first classical study conducted by Beaver (1968), the importance of quantification of the information content of accounting figures and its effect on the decisions of investors is the attention paid by the researchers he aim of this study is to provide a model for measuring the content of the message in general and financial statements in particular. This model will be able to extract the information contained in the figures of financial statements and make it possible to predict the firm's performance even though the facts are not readily acknowledged. in the aim of this study, 60 companies listed in tehran stock exchange in tehran stock exchange during the period 2000 to 2017 were analyzed. the results showed that the ratio of t

    The Impact of Information Sources Combination on the Information Content of Annual Financial Reports

    Mehdi Khalili, Mohammad Ali Aghaei
    Journal PapersApplied Research in Financial Reporting , Volume 7 , Issue 2, 2019 February 20, {Pages 179-204 }

    Abstract

    Combination of some information sources leads to increase in information content of financial and some others leads to decrease. Theoretically, as much as in dependence between financial statements variables at the execution time of information source is more, more information content is produced and more impact on return is expected. According to correlation between items of financial statements, the aim of this study was to investigate the impact of information content combination of items in financial statements. It is proposed that combination ratio of financial statements variables uncertainty has a negative relation with annual return, and companies with low combination ratio of uncertainty have higher annual returns. According to the

    Developing a quality control framework for Audit firms and Oversight board in Iran Multi-grounded theory

    MA Nasr, S Khajavi, E Abbasian, MA Aghaei
    Journal Papers , , {Pages }

    Abstract

    Salience Theory and Pricing Stock of Corporates in Tehran Stock Exchange

    Parvaneh Khaleghi, Mohammadali Aghaei, Farzin Rezaei
    Journal PapersAdvances in Mathematical Finance and Applications , Volume 3 , Issue 4, 2018 December 1, {Pages 16-Jan }

    Abstract

    How the investors react to the received information plays a crucial role in determining the return of stock exchange market. Supply and demand based upon incorrect decisions lead to the price deviation of inherent values. This paper aims to study the impact of salience phenomenon on disproportionate pricing and investor overreaction in the corporates in Tehran stock exchange. Research methodology is correlative. Statistical sample involves 120 corporates accepted by Tehran stock exchange during 2012-2016. To test the hypotheses, a regression analysis method has been selected. Research findings have indicated that there exists a promising phenomenon in Tehran stock exchange causing the investors overreaction followed by the disproportionate

    Accounting comparability and its effect on investment efficiency

    MOHAMMAD ALI AGHAEI, Behroz Hasanzadeh
    Journal Papers , Volume 9 , Issue 23300764, 2018 January 1, {Pages Jul-34 }

    Abstract

    The purpose of this study is to evaluate the impact of accounting comparability on investment efficiency. When a firm has greater accounting comparability with industry peer firms it facilitates that firm’s learning from peer firm investments leading to better investments by the subject firm. Therefore, we expect firms with greater accounting comparability, have higher investment efficiency. Using regression analysis, the relationship between these variables was investigated in 166 companies listed on Tehran Stock Exchange for the period 2008 to 2015. Evidence of research shows that there is a positive and significant relationship between accounting comparability and investment efficiency. In other words, accounting comparability increase

    THE ROLE OF MANAGERIAL ABILITY IN CORPORATE TAX AVOIDANCE: EVIDENCE FROM TEHRAN STOCK EXCHANGE

    MOHAMMAD ALI AGHAEI, HASSAN HASSANI, HASSAN BAGHERI
    Journal Papers , Volume 15 , Issue 5700130, 2018 January 1, {Pages 24-47 }

    Abstract

    In this study, the effect of managerial ability have been studied on tax avoidance in the companies listed in Tehran Stock Exchange. The Indicators used to measure avoid paying tax are the book effective tax rate, the cash effective tax rate and long-run cash effective tax rate. The sample includes 122 companies listed in Tehran Stock Exchange for 87 to 93. The results showed that there is positive significant relationship between managerial ability and the three proxies used to avoid paying taxes. This means that higher ability managers engaging in more tax avoidance activities that reduce their firms’ cash tax payments. On the other hand, the results indicate that firms have good performance, managers with a high level of ability engagi

    دروس نیمسال جاری

    • دكتري
      تئوري هاي پيشرفته در حسابداري مالي (2 واحد)
      دانشکده مدیریت و اقتصاد، گروه حسابداري
    • دكتري
      تئوري هاي پيشرفته در حسابداري مالي (2 واحد)
    • كارشناسي ارشد
      حسابداري بخش عمومي (3 واحد)
    • كارشناسي ارشد
      حسابداري بخش عمومي (3 واحد)
    • كارشناسي ارشد
      حسابداري بخش عمومي (3 واحد)
    • كارشناسي ارشد
      تئوري حسابداري 2 (3 واحد)
    • كارشناسي ارشد
      تئوري حسابداري 2 (3 واحد)
    • كارشناسي ارشد
      تئوري حسابداري 2 (3 واحد)
    • كارشناسي ارشد
      تئوري حسابداري (1) (2 واحد)
    • كارشناسي ارشد
      تئوري حسابداري (1) (2 واحد)

    دروس نیمسال قبل

    • كارشناسي ارشد
      حسابداري بخش عمومي (3 واحد)
      دانشکده مدیریت و اقتصاد، گروه حسابداري
    • كارشناسي ارشد
      حسابداري بخش عمومي (3 واحد)
    • كارشناسي ارشد
      حسابداري بخش عمومي (3 واحد)
    • كارشناسي ارشد
      تئوري حسابداري 2 (3 واحد)
    • كارشناسي ارشد
      تئوري حسابداري 2 (3 واحد)
    • كارشناسي ارشد
      تئوري حسابداري 2 (3 واحد)
    • دكتري
      تئوري هاي پيشرفته در حسابداري مالي (2 واحد)
    • دكتري
      تئوري هاي پيشرفته در حسابداري مالي (2 واحد)
    • كارشناسي ارشد
      تئوري حسابداري (1) (2 واحد)
    • كارشناسي ارشد
      تئوري حسابداري (1) (2 واحد)
    • 1397
      خسروي, سيده زهرا
      ريسك جريان نقدي و تصميمات ساختار سرمايه
    • 1397
      ملك زاده, الهام
    • 1397
      امامي فر, فاطمه سادات
    • 1395
      بيات, مرتضي
      مدل سازي نقش ميانجيگري فرهنگ دررابطه كيفيت گزارشگري مالي و فساد
    • مدیر گروه حسابداری
    • عضو کمیته تخصصی برنامه ریزی حسابداری شورای عالی برنامه ریزی
    • مدیر گروه حسابداری
    • عضو کمیته عملیاتی بودجه صندوق سازمان بازنشستگی کشوری
    • عضو کمیته گزینش استاد دانشکده امور اقتصادی وزارت فرهنگ و آموزش عالی
    • عضو شورای گروه علوم انسانی در کمیته تخصصی مدیریت معاونت پژوهشی وزارت فرهنگ و آموزش عالی
    • رئیس بخش مدیریت علوم اداری و بازرگانی دانشکده علوم انسانی
    • معاون اداری مالی دانشکده علوم انسانی
    • رییس بخش مدیریت
    • رییس بخش مدیریت
    • رییس بخش مدیریت
    • رییس بخش مدیریت
    • رییس بخش مدیریت
    • رییس بخش مدیریت
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