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Internet Financial Reporting: Case of Iran
Mahmoud Mousavi Shiri,Mahdi Salehi,Nahid Bigmoradi 한국유통과학회 2013 유통과학연구 Vol.11 No.3
Purpose – The purpose of this paper is has been to identify the information disclosed by Internet website companies listed in Tehran Stock Exchange. Research design, data, methodology – The list was prepared includes 84 attributes for financial information in two parts and 36 non-financial information attributes and with 48 attributes of listed companies in Tehran Stock Exchange. Results – The results show that Internet reporting in Iran has improved compared to previous research. However, the level of financial disclosure and accounting firms with the most important research in this area is weak and these companies are more willing to disclose non-financial information to disclose their financial information. In Iran has been little research on Internet financial reporting. Conclusions - Although this study has been to the best possible information is available on the website of each company covered and fully evaluated but May have some unwanted data hidden from view has been fulfilled and is missing. The attribute relating to support of other languages, in this study, only the presence or absence of links (other languages) and information disclosed is limited to languages have not been studied other than Persian.
The Amount of Earnings Per Share’s Adjustment and Earnings Management
Monireh Paricheh,Alireza Mehrazeen,Mahmoud Mousavi Shiri 한국유통과학회 2013 The Journal of Industrial Distribution & Business( Vol.4 No.1
Purpose - Our goal was to determine whether there is a relationship between actual profits’ deviation from the profits expected in earnings per share’s adjustment announcements and the degree of apparent earnings management in annual financial statements. Research design, data, and methodology - The samples consisted of 133 companies from ten industries. The companies were selected among those listed in the stock exchange, and their data were examined covering the two-year period from 2008 to 2010. Tests were conducted using a regression model and SPSS statistical software. Results - The findings indicate the following. There is no significantly positive relationship among the last earnings per share’s adjustment forecast, the first earnings forecast per share, and earnings management. Moreover, the amount of the latest earnings per share’s adjustment forecast relative to its first forecast is not associated with the companies’ discretionary accruals items. Finally, the hypothesis that a relationship exists between companies’latest adjustments of their earnings per share and earnings management was tested the results indicate that there is no such relationship. Conclusions - The study’s results suggest that the amount of earnings per share’s adjustment is not a motivation for earnings management.