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کاربرد نوع شرط:
- جایگاه : پژوهشی
- مجله: Iranian Journal of Finance
- نوع مقاله: Journal Article
- کلمات کلیدی: machiavellianism,Emotional Manipulation,Moral Foundations and Tax Avoidance
- چکیده:
- چکیده انگلیسی: Tax avoidance is making use of legal loop holes to display an individual's financial situation as if it were lower than what it is in order to decrease the amount of income tax owed. Behavioral economics and taxation literature indicate that psychological factors can provide further insight on accountants' financial decisions. The literature claim that tax compliance can be influenced by an individual’s personality and beliefs.
Therefore, in this research, the effects of psychological variables including Machiavellianism, emotional manipulation and moral foundations are examined on tax avoidance in accounting and finance professions. The aim of this study is to investigate the role of Machiavellianism and emotional manipulation as two negative attributes of human beings and moral foundations in tax avoidance in listed and unlisted firms.
For this purpose, a sample consisting of 500 accountants and financial managers of listed and unlisted companies of Tehran stock exchange was selected. This study is an applied and descriptive survey. The hypotheses of the research have been analyzed by structural equation modeling using Lisrel software. The evidence of this study show that Machiavellianism has a positive and moral foundations have a negative effect on tax avoidance. But, this study doesn’t confirm any significant relation between emotional manipulation and tax avoidance. This paper also states that social and psychological variables would explain the tax avoidance phenomenon.- انتشار مقاله: 21-08-1398
- نویسندگان: Hossein Esmaeili Komar Olia,Bahman Banimahd,Sina Kheradyar
- مشاهده
- جایگاه : پژوهشی
- مجله: International Journal of Finance and Managerial Accounting
- نوع مقاله: Journal Article
- کلمات کلیدی: Real Earnings Management,Earnings Persistence,earnings forecast error,Accrual earnings management,Management Overconfidence
- چکیده:
- چکیده انگلیسی: Earning is one of the most important accounting information as well as a criterion for assessing financial reporting and has always been considered by the various interest groups in the company. Because the change in the balance sheet figures occurs due to the change in the profit and loss statement figures. The existence of an accrual accounting basis has led investors and financial analysts to focus on the quality of their earnings in addition to reported earnings values in determining the company's value. Hence, earnings persistence is one of the important indicators of earnings quality. From the perspective of investors, the earnings that is more stable, the earning is defined by the quality. Therefore, managers as top-level organizations have the power and authority to make decisions and influence financial reporting. As a result of their opportunistic behavior with excessive earning manipulation and confidence, they rely on their own beliefs to reduce their reliance on information and reduce the quality of earning. In this regard, the present study first explores the relationship between the Earnings forecast error and earning persistence in earning management. Then, in the following, the effect management overconfidence on the above relationship has been examined over a 9-year period from 2009 to 2017 in 115 companies from listed companies in Tehran Stock Exchange. The results of this study show that there is a significant and positive relationship between Earnings forecast error and the earning persistence in earnings management, also the overconfidence has a different significant effect on them.
- انتشار مقاله: 28-09-1398
- نویسندگان: Yaser Ahmadi,Bahman Banimahd,Ghodratallah Talebnia,Zahra Pourzamani
- مشاهده
- جایگاه : پژوهشی
- مجله: International Journal of Finance and Managerial Accounting
- نوع مقاله: Journal Article
- کلمات کلیدی: embezzlement,Whistleblowing,Accounting fraud,Account Manipulation,Demographic Variables
- چکیده:
- چکیده انگلیسی: Given the widespread and deep economic-social consequences of accounting fraud in micro and macro levels of society and the effectiveness of whistleblowing in their discovery and the effect of demographic characteristics on moral behavior as whistleblowing, this study aimed to examine the whistleblowing intentions for accounting fraud including account manipulation and embezzlement based on demographic individual differences, which are important factors in employment, role-playing and job promotion. The statistical population consisted of accounting staff in private and public sectors and the sample size with random distribution was 596. The data collection tools were questionnaire and exclusive scenarios for accounting fraud. The research method was comparative and correlational in nature. The results showed that at the level of 95% there was a significant difference in the whistleblowing intentions for two types of fraud in terms of gender, age and experience and there was no significant difference in terms of educational level.
- انتشار مقاله: 20-11-1397
- نویسندگان: Babak Nejad Toolami,Fereydon Rahnamay Roodposhti,Hashem Nikoomaram,Bahman Banimahd,Hamidreza Vakilifard
- مشاهده
- جایگاه : پژوهشی
- مجله: International Journal of Finance and Managerial Accounting
- نوع مقاله: Journal Article
- کلمات کلیدی: Data envelopment analysis,Corporate Social Responsibility,Social Responsibility,Ranking
- چکیده:
- چکیده انگلیسی: Social responsibility provides a framework for ethical monitoring on the business enterprises activities whereby business enterprises must responsible to society and environment. This study based on financial variables and using the data envelopment analysis technique, ranks automotive companies in terms of social responsibility. Data and theoretical frameworks of the research are based on library studies and data analysis is also based on the data envelopment analysis model. Results of this research indicate that big companies in the automotive industry are less socially responsible than other companies. This suggests that big companies in the automotive industry do not have a proper social behavior toward the stakeholders, and pay less attention to social and environmental issues. Given to the outcomes of this study is suggested that regulators and policymakers in automotive industry could develop executive instructions to match social goals with businesses performance and coordinate the firm activities and responsibilities with society policies.
- انتشار مقاله: 18-01-1397
- نویسندگان: Javad Ashrafi,Bahman Banimahd,Hashem Nikoomaram
- مشاهده
- جایگاه : پژوهشی
- مجله: International Journal of Finance and Managerial Accounting
- نوع مقاله: Journal Article
- کلمات کلیدی: strategy,Management Accounting,Accounting Information System,Actor-Network Theory
- چکیده:
- چکیده انگلیسی: The real challenge of business environment is derived from a situation where organizations need to find opportunities on how to introduce ideas and new products to market that provide future earnings stream. Management accounting is used as a tool in this process and provides information on opportunities and threats.
The purpose of this research is to explain the role of management accounting information system in the process of strategy formulation with actors’ network theory approach. Actor network theory is a valuable approach to improve understanding the power of each actors in management accounting system in the process of strategy formulation and helps to increase our understanding of the actors, intermediaries hidden in it and how they interact in making the network.
This research is a descriptive correlational study and its required data have been collected through a questionnaire conducted among 400 financial managers of commercial companies at Tehran in 2017 and the hypotheses testing was performed using non-parametric binomial test. The results obtained show that actors in management accounting system play a key role in the process of formulating organizational strategy. This result suggests that the actors are regarded as interventionists able to influence and change strategic decisions in actor approach contrary to the traditional approach where management accountants are simply considered a scorer or historian.- انتشار مقاله: 18-01-1396
- نویسندگان: Nemat Rostami Mazouei,Fereydoun Rahnamay Roodposhti,Seyed Mohammadreza Raeiszadeh,Bahman Banimahd,Zahra Poorzamani
- مشاهده
- جایگاه : پژوهشی
- مجله: International Journal of Finance and Managerial Accounting
- نوع مقاله: Journal Article
- کلمات کلیدی: Accounting,Corporate Social Responsibility,Financial Statements,visualization,users' Perception
- چکیده:
- چکیده انگلیسی: Nowadays a major portion of our information about various subjects is obtained through images .This study tries to look at corporates' financial reports with a new perspective. Using images together with numbers and figures, the study used a new way to present concepts related to CSR[i] along with financial information. To this aim, CSR was experimentally examined through four hypotheses among accounting MA students .Using Confirmatory factor analysis and two independent sample t-tests, the results confirmed the use of the approaches in accounting based on Davison's viewpoint, lead to the improvement of the users' perception of all aspects of CSR.
[i] Corporate Social Responsibility- انتشار مقاله: 16-04-1396
- نویسندگان: Nassim Shahmoradi,Hashem NikooMaram,Bahman Banimahd,Fraydoon Rahnamay Roodposhti
- مشاهده
- جایگاه : پژوهشی
- مجله: Advances in Mathematical Finance and Application
- نوع مقاله: Journal Article
- کلمات کلیدی: Fraudulent Financial Reporting,Rankings,Data Envelopment Analysis Model
- چکیده:
- چکیده انگلیسی: Fraudulent financial reporting has been one of the most sensitive issues on the business world. Financial statements that conceal the company's facts have caused great losses to its stakeholders. The ranking of companies based on fraudulent financial reporting is one of the key issues for performance analysis. This study, by using financial variables and the data envelopment analysis methodology, ranked the pharmaceutical companies listed on the Tehran Stock Exchange in terms of fraudulent financial reporting. The data and theoretical framework of the research are based on library studies and data analysis has been done based on the data envelopment analysis model. The results of this study indicate that the most manipulation of profits in 2015 was in the Daru Amin and Faravordehaye Tazrighi companies, as well as Iran Daru and Sina Daru in 2016. This will lead to the companies being ranked at the highest level of fraudulent financial reporting.
- انتشار مقاله: 09-12-1397
- نویسندگان: Bahman Banimahd,Bahman Banimahd,Bahman Banimahd
- مشاهده
- جایگاه : پژوهشی
- مجله: Advances in Mathematical Finance and Application
- نوع مقاله: Journal Article
- کلمات کلیدی: Bitcoin,Trend information,Statistical test
- چکیده:
- چکیده انگلیسی: The purpose of this study, is create a challenge and discussion concerning the existence of information about the Bitcoin price and return, which suggests the relationship of information and the strong performance it. The information trends are available at different time periods and the summary data related to the statistical descriptions for the price and return index are also discussed. In this paper we show a significant correlation between the price trend and return in the Bitcoin that has been confirmed by various statistical methodology. Using statistical tests and reviewing trends and relationships between the variables, planning can be done to invest in it and its performance or inefficiency can be tested. The results of this research shows a significant and positive relationship between the price and return of Bitcoin.
- انتشار مقاله: 14-08-1397
- نویسندگان: Mehrzad Alijani,Bahman Banimahd,Mehdi Madanchi
- مشاهده