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کاربرد نوع شرط:
- جایگاه : پژوهشی
- مجله: International Journal of Finance and Managerial Accounting
- نوع مقاله: Journal Article
- کلمات کلیدی: Critical Thinking Analytical Power,Critical Thinking Intuitive Power,Critical Thinking Interpretive Power
- چکیده:
- چکیده انگلیسی: The purpose of the present research is to develop the auditors' critical thinking model in evaluating the employers' financial performances according to Total Interpretative Structural Analysis (TISM). In this research which qualitatively is a combined research based on Delphi analysis and meta-synthesis analysis and quantitatively is based on total interpretative structural analysis, two target populations were involved. According to the results from the qualitative research on critical thinking in auditing, over 42 articles were studied and using the critical evaluation analysis method, a checklist with three main components: Critical Thinking Analytical Power, Critical Thinking Intuitive Power and Critical Thinking Interpretive /Inferential Power were identified in the form of 17 primary indexes. Then five indexes were omitted and two indexes were combined in two steps using the Delphi analysis method and finally a total of 11 critical thinking indexes enterned the quantitative analysis phase. In the phase of quantitative analysis, the prioritization of indexes were performed in four levels from the least effective as the first level indexes to the most effective as the fourth-level indexes. Accordingly , the systematic review of evidence; pursuing accounts according to the documents and information contents and reviewing the details related to the description of each registration in the corporate financial statements were recognized as the most effective indicators of critical thinking in auditing.
- انتشار مقاله: 21-07-1398
- نویسندگان: Mohammad Poorsamiei,Mohammadreza Abdoli,Mehdi Safari Gerayli,Hasan Valiyan
- مشاهده
- جایگاه : پژوهشی
- مجله: International Journal of Finance and Managerial Accounting
- نوع مقاله: Journal Article
- کلمات کلیدی: Board Independence,Social Responsibility,board diversity
- چکیده:
- چکیده انگلیسی: According to agency theory, board of directors plays an important monitoring role in reducing information asymmetry and increasing the transparency of financial statements and social responsibility. This research is concerned with examining board diversity and social responsibility of the firms listed on the Tehran Stock Exchange during the years 2011-2015. To do so, a sample of 98 firms was selected using systematic random sampling method. The results indicate that board gender diversity is not significantly associated with corporate social responsibility disclosure at 5% level of significance, whereas the proportion of outside directors is significantly correlated with corporate social responsibility disclosure.
- انتشار مقاله: 19-11-1395
- نویسندگان: Alireza Kamangari,Mehdi Safari Gerayli
- مشاهده
- جایگاه : پژوهشی
- مجله: International Journal of Finance and Managerial Accounting
- نوع مقاله: Journal Article
- کلمات کلیدی: Tax Avoidance,Cost of Equity,outside monitoring
- چکیده:
- چکیده انگلیسی: Literature in tax avoidance indicates that the proceeds of tax avoidance can be invested on production affairs, which in turn enhance the future expected cash flow, thereby reducing the cost of equity. Based on this reasoning, the present study aims to examine whether tax avoidance is associated with the cost of equity with emphasis on the moderating effect of outside monitoring. To calculate tax avoidance, the effective tax rate is employed. Using a sample of 420 firm-year observations from 2011 to 2015 and after controlling for the effect of exogenous variables, to test the research hypotheses, multivariate regression model based on panel data was employed; the results indicate that tax avoidance is negatively and significantly associated with the cost of equity. In other words, firms, investing the proceeds of tax avoidance, increase their future expected cash flow and hence reduce the cost of equity. Moreover, outside monitoring moderates the relationship between tax avoidance and cost of equity. The findings of the study not only fill the research gap in the field, but also benefit investors, tax regulators and other stakeholders in decision making process.
- انتشار مقاله: 02-10-1395
- نویسندگان: Rohollah Ghelichli,Mehdi Safari Gerayli,Mansoor Garkaz
- مشاهده
- جایگاه : پژوهشی
- مجله: Advances in Mathematical Finance and Application
- نوع مقاله: Journal Article
- کلمات کلیدی: Comparability of Financial Reports,negative skewness of stock return,multivariate regression model
- چکیده:
- چکیده انگلیسی: The present study aims to investigate the relationship between comparability of financial reports and negative coefficient of skewness of firm-specific monthly returns. In this study, to measure the financial statements comparability, De Franco et al. (2012) model is employed. Sample includes the 425 firm-year observations from companies listed on the Tehran Stock Exchange during the years 2013 to 2017 and research hypothesis was tested using multivariate regression model based on panel data. The results indicate that financial statements comparability mitigates negative skewness of stock return. Our findings are robust to alternative measure of stock price crash risk, individual analysis of the research hypothesis for each year and endogeneity concern. The current study is almost the first study which has been conducted in emerging capital markets, so the findings of the study not only extend the extant theoretical literature concerning the stock price crash risk in developing countries including emerging capital market of Iran, but also help investors, capital market regulators and accounting standard setters to make informed decisions
- انتشار مقاله: 15-12-1397
- نویسندگان: Mehdi Safari Gerayli,Mehdi Safari Gerayli,Mehdi Safari Gerayli
- مشاهده
- جایگاه : پژوهشی
- مجله: Advances in Mathematical Finance and Application
- نوع مقاله: Journal Article
- کلمات کلیدی: political connections,related-party transactions,opportunistic behavior
- چکیده:
- چکیده انگلیسی: The present study aims to investigate the association between political connections and related-party transactions for the firms listed on the Tehran Stock Exchange (TSE). Sample includes the 485 firm-year observations from companies listed on the Tehran Stock Exchange during the years 2013 to 2017 and research hypothesis was tested using multivariate regression model based on panel data.We find that political connections are negatively associated with related-party transactions. In other words, politically connected firms are less inclined to exercise opportunistic behaviours by related-party transactions in comparison to other firms. Moreover, additional analysis reveals that the negative relationship between political connections and related-party transactions is more pronounced in larger firms.Our findings not only extend the extant theoretical literature concerning the stock political economy in developing countries including emerging capital market of Iran, but also help investors, managers, capital market regulators, policy makers and accounting standard setters to make informed decisions.
- انتشار مقاله: 27-09-1397
- نویسندگان: Ali Jaafar Nodeh,Mehdi Safari Gerayli
- مشاهده
- جایگاه : پژوهشی
- مجله: Advances in Mathematical Finance and Application
- نوع مقاله: Journal Article
- کلمات کلیدی: Demographic characteristics of management,auditor choice,earnings quality
- چکیده:
- چکیده انگلیسی: Recent accounting and management literature shows that demographic character-istics of top management and corporate performance are related. Accordingly, using a two-stage least squares regression model (2SLS), this study examines the relationship between some management demographic characteristics including CEO tenure, gender and level of education with earnings quality and auditor choice. Sample includes the 420 firm-year observations from companies listed on the Tehran Stock Exchange during the years 2013 to 2017 and research hypothesis was tested using multivariate regression models. The results show a significant and positive association between managers education level and higher auditor quality choice. In addition, we find that firms with female directors in the composition of the board of directors and with higher education levels, have higher earnings quality. The current study is almost the first study which has been conducted in Iran, so the findings of the study not only extend the extant theoretical literature in developing countries including emerging capital market of Iran, but also help investors, capital market regulators and accounting standard setters to make in-formed decisions.
- انتشار مقاله: 11-10-1397
- نویسندگان: Mehdi Safari Gerayli,Davood Hassanpour,Hasan Valiyan
- مشاهده