Accounting

Having adequate, sufficient and timely information and data is very important for investors' decision making. Processing information and allocating the asset are two fundamental tasks in the securities market and the stock price is more likely to have the nature of disclosure, information effectiveness and asset allocation efficiency. Thus, in this research, the effects of large block transactions and ownership nature on the non- financial disclosure have been investigated in the corporates accepted in Tehran Stock Exchange. Research population involves the corporates accepted in Tehran Stock Exchange for a 5-year period (2010-2014) that according to research constraints and using the systematic deletion method, the data related to 133 corporates were gathered. In this study, five main hypotheses have been suggested. To analyze the desired data and test the research hypotheses, the software of Eviews has been implemented. Results indicated that the number of large block transactions and nature of ownership are effective in non-financial information disclosure at the whole and the corporates with high transactions, those with low transactions, those in a business group and those in a diverse business group but the effect and explanatory of dependent variables by the independent ones vary at each level.

Over the past few years, many organizations have come to believe that the brand of their products and services is one of their most valuable assets. Therefore, it must be said that the brand is an asset that has a significant part of the value of the property of institutions and organizations. In this research, the building brand equity (BBE) from the customer's perspective and brand market performance (BMP) have been investigated and identified, selected, eventually reached the operational stage, and then evaluated how the impacts and their relationship with each other resulted in the presentation of a model that the model has been tested in the cosmetics industry in Tehran. The statistical population of this study was all customers of cosmetic products in Tehran city in 2018 who were selected by random cluster sampling method. A sample of 550 customers from ten brands, which has about 80% of the market share, was selected. In this research, the obtained data were collected through a questionnaire as well as secondary information and then tested using structural equation modeling and focal correlation analysis. Finally, all proposed structures of the research were confirmed after analyzing the factor. According to the path analysis conducted at the customer level, only two hypotheses were not approved. At the brand level, all four hypotheses were confirmed by the focal correlation analysis. Based on the findings of the research, the proposed model was confirmed by the researcher and practical and research suggestions were submitted for managers and researchers.

Background: Students’ academic quality failure has facilitated education situation in some cases by instructors over the last few years in order to gain students’ satisfaction and hence it becomes an immoral action. This paper was written with an aim to investigate the link between students’ academic quality failure and pressure on instructors for participating in immoral activities in the field of accounting. Method: This study is a descriptive-correlation study and its population consisted of all accounting instructors at Iran universities. The sample consisted of 111 individuals, which was obtained by a random sampling. To measure the research variables, a standard questionnaire was used. Moreover, the study period was 2017. For analysis of the findings in the form of two main hypotheses, a structural equation modelling with Smart PLS 3.2.7 edition was used, and confirmatory factor analysis was performed in LISREL 8.8 edition. Results: The findings of the research indicate that there is a positive and significant relationship between students’ academic quality failure and pressure on instructors for participating in immoral activities in accounting. Conclusion: The findings of the research indicated that there is a positive and significant relationship between students’ academic quality failure and pressure on instructors for participating in immoral activities in accounting. In addition to this, pressure on instructors for participating in immoral academic activities remained at a level higher than average, which calls for more thorough investigation.

Background: Accounting information has many users, which comprise business holders, managers, investors, creditors and the government for tax and regulatory resolves. A businessman use financial statements to define particular information that will guide him in making vital business decisions. Accounting impacts a wide range of parties in society. From this point of view, accounting’s codes of ethics are important. Conclusion: Ethical codes are the essential principles that accounting professionals choose to abide by to enhance their profession, preserve public trust, and reveal honesty and fairness. Proper ethics and ethical behavior are tremendously important in accounting for a variety of motives. In the same way it is important that the industry itself does not become pilloried as an unethical one, something that could potentially destruction business for all accounting firms. Ethics and integrity are valued features in an accountant. They must know right from wrong and always parade integrity in his or her accounting and bookkeeping deeds

The collapse of large corporations such as Enron and WorldCom caused much concern about the ethical behavior of accountants among users of accounting service. Ethical behavior in accounting is one of the distinguishing features of accountants, which enable them to make the best decisions for stakeholders. Professional ethics learning plays a major role in the development of ethical behavior. Also, TOPSIS method is a well-known methodology that is applied in a various decision making problems. On the other hand, in order to determine the importance of criteria, the Entropy method is known as a powerful tools. Therefore, the purpose of this study was to investigate the effect of ethics teaching methods on the development of ethical behavior in accounting. This is done by means of an integrated Entropy/TOPSIS based Model for Financial prioritization of professional ethics teaching methods in accounting. The findings of the study showed that the variables of ethics education, style of teaching ethics and ethics textbook content respectively had a 1, 24 and 55 percent impact on the development of ethical behavior in accounting. The results of this study indicate that an ethical training program in accounting is needed to provide accountants with guidance on ethical issues and the importance of ethical standards.

This research was conducted with the aim of explain and prioritize information disclosure factors related to sustainable development accounting with fuzzy approach" in 2019 of companies active on the Iranian Stock Exchange. Qualitative data were obtained through the study of research and credible sources in the field of sustainable development accounting and using coding through content analysis, the initial variables of the model were identified; 61 indicators were extracted from the initial codes in 4 dimensions including: environment, social factors. Economic and governance factors were categorized. In the quantitative section, the statistical population of the study included knowledgeable and professional and academic experts in the field of ac-counting. Using the targeted sampling method, 25 experts were selected as statistical samples. In the quantitative part, using fuzzy Delphi technique in one step, the indicators were screened. In the next step, prioritization of criteria and sub-criteria was done by hierarchical analysis method with fuzzy approach; among the main criteria, environmental dimension with weight 0.405 in rank 1 The social dimension with a weight of 0.296 was ranked 2nd, the economic dimension with a weight of 0.186 was ranked 3rd and the leadership dimension with a weight of 0.113 was ranked 4th. Finally, based on the calculated final weight, the strategic approach to environmental impacts with a weight of 0.955 in the first place, management and efficiency in consumption in the second place, social development and humanity in the third place and management Waste and waste came in fourth.

The economic events of recent years caused by the effects of the pandemic have contributed to rising farm costs. Determining the unit cost of current biological assets of crop production and detailing these costs by major categories is one way to optimize them and increase the efficiency of the main activities of the producer. It requires formation and implementation effective cost control mechanisms in crop production.The purpose of this study is development of scientifically sound proposals and recommendations for controlling the cost of current biological assets of crop production, identifying priority cost items at each stage of cost formation. The main standards for accounting for current biological assets of crop production in Ukraine are IAS 41 "Agriculture" and NP (S) FA 30 "Biological assets". Control is regulated by the company's accounting policy. It has established that it is possible to determine the actual cost of agricultural products only at the end of the year. Currently, in Ukraine there is no legal act that would give the right to reduce the time of determining the actual cost of agricultural products. To determine the financial result, there is a method of sequential closing of accounts of different types of agricultural production. In order to improve the system of control over the value of current biological assets of crop production in agricultural enterprises, it is proposed to strengthen internal control by means of information systems and technologies. Control of costs that form the cost of crop production should be carried out both at the planning stage and during the execution of works and at the stage of their completion.