About Denisia Journal


ISSN: 1608-8700

Land Oberoesterreich, Biologiezentrum-Oberoesterreichisches Landesmuseum, Johann-Wilhelm-Klein-Strasse 73, Linz, Austria

Zoological Record
BIOSIS Previews

Journal Information

Online ISSN:1608-8700
Impact Factor 2016:1.419
Impact Factor 5 year:2.103

Thomson Reuters
Denisia (Vol. 73, No. 2; 2016)

The Role of Accounting Information in The Science of Behavioral Finance and Economic Decisions

Winssom, D.*, Kodafou, J., Rajji, H.

This research effort to examine the attitude accounting for the transactions and aspects of human behavior, especially the behavior of homo economicus Finance. It is assumed that financial information, impartially and without fans. However, information provided by accountants, by investors and the capital market are used for economic decisions. Using their professional judgment and the interpretation and application of accounting standards plays an important role in the capital market. For financial statement is a summary of the economic consequences of its business activities and widely available source of information in the organization. Accounting systems of an organization provides a mechanism to identify and measure Business activities reflected in the financial statements. Thus, its relationship with shareholders and other users to be clear.

The Relationship between Profit Margins and Return on Equity Company Information Disclosure Level

Loan, B.*, Dian, F., Teodur, S.

The term disclosure in its broadest sense, is meant to provide information. Accountants with limited use of these expressions. For them, the publication of financial information on a company's financial reports. The information disclosed by companies vary from company to company. It explores the relationship between some properties of the company will focus on information disclosure level. From among the companies listed on the stock exchange in the period 2006-2016 up to Beijing. The multiple linear regression model was used to test hypotheses article. The end result of the test hypotheses using regression model suggests. The company's profit margin between variable there is a significant relationship between the level of disclosure. But the variable return on equity is significantly correlated with the level of disclosure.

Study the Impact of Perceived Organizational Support and the Employees Empowerment on the Employees Involvement (Case Study: National Iranian South Oil Company)

Arzani, Sh., Andervazh, L.*

Organizations managers have well understand that the most important factor in competitive advantage is human resources organizations. Hence, one of the serious managers concerns is the organizations attention to the commitment and loyalty of human resources to the organization and accomplishes the tasks which give to them and even thinking beyond the role of human resources. The aim of this research is to study the impact of perceived organizational support and employees empowerment into the employees involvement in their job. Although in this research study the impact of job satisfaction and organizational commitment as effective variables on the employees involvement which at the end by study of 185 personnel of national Iranian south oil company through questioner collecting data and by using the LISREL and SPSS software analyzed the data and the result has shown that empowerment and perceived support from personnel regarding the effects on the personnel satisfaction and commitment would have positive and significant effect on the employees involvement that’s why researchers suggest by using of education programs and presenting the bonus payment system provide a platform for support feeling and empower the personnel in order we could involve them more in their jobs and positions for involved and make them more commitment and more satisfied.

The Impact of Liquidity and Returns on Asset on Stock Growth in the Companies Listed on Tehran's Stock Exchange

Bavi, H., Ahmadi, M.*

This paper aims to investigate the impact of liquidity and returns on asset on stock growth in the companies listed on Tehran's stock exchange. Growth stocks are considered as one of the main components of capital structure. Considering the financing sources, firms enjoy various turnovers and risk in financing markets, for many years, liquidity has been considered as one of the most important grounds for creating financial innovation. The overall objective here is to review the effect of return on assets and liquidity on growth stocks of firms in the stock exchange. The statistical community includes all companies in the exchange which in the time period of 2008 to 2015, 94 companies were considered as the sample. The result shows that the return on asset variable coefficient is 0.886 and considering its error level at 0.000, moreover, Liquidity coefficient is 0.108 and considering its error level at 0.000 which both of them are less than 5% error level. Results obtained from testing the hypothesis show that there is a significant positive correlation between return on assets, liquidity and growth stocks.

The Role of Audit and Tax Accounting in Economic Development

Bakers, N.*, Ledenzma, D., Gomez, T.

Audit validating the information contained in the financial statements. Audit process accountability system and accountability need to establish a social welfare system. With such interpretations role of auditing in the country is of particular features and bumps. Ministry of Economic Affairs and Finance, as well as economic and financial policy. In order to apply economic management and monitoring of resource allocation need credit figures offered by firms on the one hand and on the other account managers plumbing and accountability. Events such as Enron collapse and its consequences for the world's largest audit firm and the recent financial corruption in the company Parmalat. That the auditors are also involved in show the new role of auditors and certified public accountants has risen sharply compared to their traditional role CPAs in social welfare societies continue to emphasize social responsibility.

The Effects of Gas Exports on Economic Growth Using ARDL Model in Iran’s Economy

Zaj, Z., Albonaiemi, E.*, Andervazh, L.

Natural resources are important assets of developed and developing countries for reaching higher goals, economies with high rate of natural resources export (such as oil and gas) from GDP, have a slower pace of economic growth compared to economies with no high rate of natural resources export from GDP. Since Iran is rich in natural resources, the aim of this study is to review the link between gas exports and economic growth using the “ARDL” for the period 1976 to 2013. In this regard, the influence of economic variables such as investment, human development and government expenditure on economic growth was reviewed. Results indicate that gas exports, employment, capital and human development have significant positive effect on economic growth; but government expenditure had negative effect on economic growth.

Providing the Evaluation Model of Electronic Readiness and Maturity and Measurement Criterion of Electronic Maturity of Sina Bank in Achieving to the Virtual Banking

Karami, S., Hashempour, A.*

The present study is lead to evaluation of electronic readiness and maturity and measurement criterion of electronic maturity of Sina bank in achieving to the virtual banking. For this purpose, the main hypothesis was formulated that Sina bank have a suitable electronic readiness and maturity in achieving to virtual banking based on the Bridges model. Also sub hypothesis of this research is that based on Bridges model have a suitable (Government, social, technology, education and human resources, economic, internal, competitors' factors) in achieving to virtual banking. The present study is descriptive from type of survey and analytical. Statistical population of this research is including all of the experts and employees of bank Sina region 18 in Kermanshah, Hamedan and Ilam provinces to the Number of 120 people. Research samples were selected to the census sampling method. To data gathering was used from E-Readiness Assessment questionnaire and to check the data normality was been used from Kolmogorov-Smirnov test and also to test the study hypotheses from univariate t-test and Friedman test. The results indicate that Sina bank have a suitable government factors, social, technological factors, educational and human resources factors, economic factors, internal factors and competitors' factors in achieving to virtual banking. Thus the entire research hypothesis is confirmed except as a result of the fourth hypothesis (educational and human resources factors).

Assessment of Technical Efficiency of Khuzestan Branches of Bank Mellat Using Data Envelopment Analysis (DEA)

Sadooni, G. R., Usefi HajiAbadi, R.*

Banks as one of the most important financial institutions in the economy are important tasks that include equipment deposits, intermediation and facilitate the flow of payments, allocation of funds and so on. In less developed countries and economies in transition, which has not developed financial markets, banks are generally the only institutions capable of financial intermediation and can provide a variety of ways to reduce credit risk (the risk) investments. Hence, the health and performance of the banking system has always been an important issue. For this reason, the application of strict criteria for performance evaluation becomes necessary. One of these criteria is performance, the ability to create any database on various services of certain inputs, compared to a standard level, measures. The main objective of this research is to calculate the technical efficiency of bank branches nation Khuzestan province. The aim of this study was to evaluate the technical efficiency of data envelopment analysis (DEA) is used. The population of the study is all the branches of Bank Mellat Khuzestan province during the years 2011 to 2014. The results showed that the average technical performance of the banks branches of the nation Khuzestan province, given the scale of fixed and efficiency, 0.65 and 0.79. In other words, the average deficiency technical respectively 0.35 and 0.21. The majority of the branches have increased to scale. Also in this study to analyze the data, Deap software is used.

Business Intelligence BI Role in The Establishment of Effective Corporate Governance

Bishop, D.*, Tenessuo, K., Sinfoor, B.

In recent years, the establishment of effective corporate governance has become an important topic in the corporate, the mechanism of corporate governance board. The board may take action towards the establishment of effective corporate governance. Using these tools, mechanisms and policies through the analysis of accurate, timely, relevant, brief and easy data-optimal decisions and properly adopted. One of these mechanisms and tools, the establishment of the Audit Committee the use of risk management and internal auditing services. Today, ERM the attention of owners, managers, companies and decision-makers were smart as a management tool and stimulus such as Oxley Act 2002 New York Stock Exchange. Members of the audit committee must have the financial knowledge, requires the audit committee to discuss, review and risk assessment has participated. The Audit Committee is responsible for helping to play a supervisory board and improve it in order to obtain reasonable assurance of the effectiveness of processes such as governance, risk management and internal controls. The members of the audit committee should have knowledge of various fields such as economy, industry, information technology, IT and human resources rules and regulations.

The Moderating Role of Audit Quality in Institutional Ownership and Earnings Management

Pikling, T.*, Shouz, A., Gotten, F.

This study examines the relationship between institutional ownership and management of audit quality interaction profit. The dependent variable is included in property management and the independent variable interest entity. Moreover, Audit quality is used as a mediating variable and to measure the size of two standard auditor and auditor industry specialization. The study population is of Mexican companies listed on the stock exchange. The number of 812 companies were selected as sample also 2005-2014 years was the period of investigation. The required data has been extracted from the audited financial statements, and other reports sample. To test the hypotheses used pooled least squares regression. The main finding of this study showed that there is a significant relationship between institutional ownership and earnings management. But does not affect audit quality on the relationship between institutional ownership and management interest

A Review of Effect of Corporate Governance on the Link between Free Cash Flow and The Profit Forecast in Companies Listed at the Tehran Stock Exchange

Ebadi, F., Rezvani Raz, K.*

Forecasting profit is among the most important information sources for investors and others. On the other hand, corporate governance is expected to influence improvement in quality of information disclosed by companies including information relating to profit forecast. This research aims to review the effect of corporate governance on the link between free cash flow and forecasting profit in the companies listed at the Tehran Stock Exchange. It is noteworthy that structure of corporate governance under study in this research includes: size of board of directors and their independence. After preparation of data in Excel, analysis of the research hypotheses was conducted using the SPSS software. In order to estimate the research model for testing the hypotheses, the said model was estimated using compositional data from 150 firms listed at the Tehran Stock Exchange for a 5 year period from 2010 to 2015. Results of hypotheses test showed that free cash flow has negative significant effect on forecasting profit and board of directors’ independence and size has positive significant effect on forecasting profit. The results also showed that board of directors’ independence has positive significant effect on the link between free cash flow and forecasting profit but, board of directors’ size has no significant effect on the link between free cash flow and forecasting profit.

A Review of Effect of Financial, Operations and Combination Leverage on Profitability of Firms Listed at the Tehran Stock Exchange

Khayat Adineh, Z., Rezvani Raz, K.*

Reviewing company profitability is an important subject for managers, investors, creditors and other stakeholders and results obtained from it form the basis for many decision making issues in and out of the company. In this research, leverage metrics relation including financial leverage, operation leverage and combined leverage with evaluation criteria of profitability (earnings per share) are considered. This research aims to answer this question that whether firm’s leverage has significant impact on profitability? To estimate the multivariate regression model for testing hypotheses, the said model was estimated using panel data of firms listed at the TSE (Tehran Stock Exchange) and for statistical analysis, the SPSS software was used. Some 148 firms (1036 firm-years) were selected in this research for testing the hypotheses between 2008 and 2015. The K-S test to determine data normality, regression for expression of variables’ link, t-statistic for significance test of regression equation coefficients and Fisher test statistic for determining equation significance were employed. Results of hypotheses test showed that financial leverage, operations leverage and combined leverage had significant negative impact on profitability of TSE companies.

Study of Organizational Justice Effects on Professional Ethics Staff Through the Mediating Role of Organizational Culture in Islamic Azad University of IZEH

Askari, Z., Barekat, Gh.H.*

This study aimed to investigate the effect of organizational justice on professional ethics IZEH Azad University employees with the mediating role of organizational culture. This study applied a descriptive method approach is Causal. The population included all university employees, among them 76 people IZEH Azad's management to random sampling method as the sample were selected to participate in this research. To collect data, three questionnaires for organizational justice, organizational culture and professional ethics after the validity and PLS reliability by using SPSS software and distributed among members of the research were collected. Data entry software after 23 analyzed using factor analysis was performed. The coefficient on organizational culture 0.934and organizational justice with 0.905 coefficients of professional ethics and organizational culture 0.976 coefficient Professional ethics IZEH Azad University employees have a significant positive influence. The mediating role of organizational culture on organizational justice professional ethics not be confirmed.

Effect of Modern and Superior Information Technology on Organizational Agility with the Mediating Role of Organizational Culture (Case Study: Islamic Azad University Branches in Khuzestan Province)

Ebrahimpur, G., Amirnejad, Gh.*

This research has been conducted to check the impact of modern and superior information technology on organizational technology with the mediating role of organizational culture in Khuzestan Azad University branches. This descriptive research has been done in analytical survey manner with the causal approach. The population is consisted of all faculty member of Khuzestan Azad University branches, among them 150 person were selected randomly as a sample. The Data collected by using of 3 questionnaire for information technology, organizational technology and organizational culture. After confirming of its validity and reliability, the questionnaires were given to the subjects after filling them, they gave them back. The data after imported into the SPSS.23 software also by applying the Amos software was analyzed through second statistical factor analysis method. Information technology has significant positive impact on organizational culture and organizational agility. And organizational culture plays mediating role in this in this relationship.