در هنگام جستجو کلمه در قسمت عنوان میتوانید کلمات مورد جستجو را با کاراکتر (-) جدا کنید.
کاربرد نوع شرط:
- جایگاه : پژوهشی
- مجله: International Journal of Finance and Managerial Accounting
- نوع مقاله: Journal Article
- کلمات کلیدی: Accounting Information System,Maturity of accounting information system,Maturity indices of accounting information system
- چکیده:
- چکیده انگلیسی: Management accounting highlights the use of accounting information for decision making and optimal control and management of executives in organizations. Accounting information is provided comprehensively by the accounting information system (AIS). To develop the AIS, the maturity of the system should be determined. In this regard, the first step is to identify and categorize maturity factors and indices. This research study aimed to identify and categorize the factors and indices effective in measuring the AIS maturity in the large manufacturing industries located at Markazi province. The research method was descriptive and library method and field studies were also used to collect data. The statistical population encompassed two groups: AIS experts whose scientific comments were applied in the selection of indices, and the employees in experienced AIS who determined the impact of the factors. Using Factor Analysis, the factors and indices used to measure the AIS maturity were categorized and 36 effective indices in nine factors were selected. Then their impact was calculated using structural equations. Finally, the factors with effective indices were categorized and the findings and recommendations were provided to the major industries of Markazi province, as special beneficiaries, and other industries.
- انتشار مقاله: 18-10-1398
- نویسندگان: Hadi Yazdi,Mehrdad Ghanbari,Babak Jamshidinavid,Habiballah Javanmard
- مشاهده
- جایگاه : پژوهشی
- مجله: Advances in Mathematical Finance and Application
- نوع مقاله: Journal Article
- کلمات کلیدی: Earning management,Financial derivatives,Disclosure level,Financial Instruments,Company value
- چکیده:
- چکیده انگلیسی: Based on IFRS laws, British companies have started providing their reporting systems according to International Standards Requirements regarding disclosing their financial derivatives since January 2005. In 2013, Iran revised its Accounting Standard No. 15 to include the derivative instruments. The present study aims at investigating the effect of this revision on financial derivatives and instruments, and the effect of earning management on the relationship between the level of financial derivatives and instruments and risk-adjusted discount rates. From generalized least squares regression panel data, it was found that based on the first hypothesis, the companies which disclose their financial instruments based on No. 15 internal standard have a lower risk- adjusted discount rate, implying an increase in profit and a price rise in the markets. The findings also confirmed the second hypothesis, attesting to the effect of earning management on the relation-ship between financial derivatives and instruments disclosure and excess return. Findings of the research third hypothesis represent that there is a direct meaningful relationship between disclosure level of financial instruments and company value. So, it can be concluded that instruments` disclosures and financial derivatives can decrease risk-adjusted discount rate and increase companies` values in terms of standard number 15.
- انتشار مقاله: 21-11-1397
- نویسندگان: Mojtaba Chavoshani,Babak Jamshidinavid,Mehrdad Ghanbari,Afshin Baghfalaki
- مشاهده