Zahra Kohandel; Mohammad Mehdi Momenzadeh; Leila Zamanianfar; Marjan Ghafarifard
Abstract
The theory of psychology focuses on the explanation and prediction of individuals by examining specific behavior rather than the expression of an organization or society and on non-objective phenomena rather than an objective, and its importance for the management of the contingency arises from the fact ...
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The theory of psychology focuses on the explanation and prediction of individuals by examining specific behavior rather than the expression of an organization or society and on non-objective phenomena rather than an objective, and its importance for the management of the contingency arises from the fact that the function of the individual at any given time must be evaluated based on his conditions and working situations and due to its complex and diverse dimensions, decision making confronts with several choices and criteria which can be examined by multi-criteria analysis. This applied research aims to rank the psychological theories with an accounting approach based on the management of contingencies using the AHP method. The method of this study was a descriptive survey conducted by distributing the questionnaire. The statistical population of the study consisted of elites and accounting experts with over 20 years of job experience in Tehran. Sixty-eight individuals were selected randomly, and the questionnaires were distributed among them. After collecting the research for data analysis using expert choice software, the research, and ranking of the data were done using the AHP technique. The findings of the study indicate that the motivation theory and social psychology theory, and finally, cognitive psychology theory are based on priority order. In other words, in the accounting-based approach to contingency management, most motivational theories are presented and show a higher impact, one of the most important reasons for which can be attributed to the reliance of accounting on individual management
Roohollah Seddighi; Ali Ghasemi; Mohammad Mehdi Momenzadeh
Abstract
One of the most fundamental factors in pricing and evaluating the performance of companies is their profitability and profit is used as a basis for predicting the future performance of companies. Therefore, an accurate profit prediction is really crucial and decisive. There are various approaches to ...
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One of the most fundamental factors in pricing and evaluating the performance of companies is their profitability and profit is used as a basis for predicting the future performance of companies. Therefore, an accurate profit prediction is really crucial and decisive. There are various approaches to this prediction. The first approach would be calculating profit according to accounting standards by using historical cost and the second, calculating profit according to fair value. In this circumstance, this question arises that whether fair values are used instead of historical cost, would it lead to a more accurate and better prediction of the company's future performance?The purpose of this study is to investigate the effect of using the fair value in calculating profits on the performance of investment companies with the help of benchmarking international financial reporting standards for small and medium-sized units.This research uses the data of 95 companies listed on the Tehran Stock Exchange, whose activity is an investment, from 2015 through 2019 and compares the predictability of fair value-based profits with the profit based on accounting standards in predicting the company's operating cash flows and future profits. The data is first collected in Excel software, then the research variables are calculated and finally, research models are tested and analyzed by Eviews10.The results show that fair value-based profit has no greater ability to predict the performance of investment companies in comparison to profit based on Iranian accounting standards.
Saeed Abdolrahimi; Mohammad Amin Khanlarkhani; Mohammad Mehdi Momenzadeh
Abstract
Earnings management has a negative effect on earnings quality and it may weaken validity of financial reports. The main focus of researches about earnings management is why companies manipulate earnings. Pricing power of companies can potentially affect earnings management. Since the relation between ...
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Earnings management has a negative effect on earnings quality and it may weaken validity of financial reports. The main focus of researches about earnings management is why companies manipulate earnings. Pricing power of companies can potentially affect earnings management. Since the relation between product pricing power and earnings management has not been studied in Tehran Stock Exchange, this research tries to find a relation between product pricing power and earnings management and a relation between existing competition in industries and earnings management in Tehran Stock Exchange. The results show that there is not a significant relation between pricing power and earnings management. This is due to the mandatory nature of rules and regulations of product pricing in many internal industries. Also, those companies in more competitive industries may manage earnings in order to limit their competitors in obtaining precise information. The results of the present research show that there is a significant relation between existing competition of industries and earnings management in industries such as vehicle & parts, cement, gypsum & lime, chemicals, main metals, tile & ceramic, machinery & equipment, and pharmaceuticals. On the other hand, the results from the research model indicate no direct relation between the competitive pressure and earnings management.