Download more than 100 examples of thesis, proposal and project topics about financial reporting in editable WORD file format at undergraduate, graduate and doctoral levels for use and reference in research, articles, theses, student and academic projects.
Dissertation for receiving a master's degree, specialization: accounting, abstract of the theory of dividend irrelevance predicts that in efficient capital markets, dividend policy should not have an impact on investment decisions. While in the inefficient markets, the restrictions on the supply of foreign funds that come from asymmetric information can force companies to ...
Dissertation for Master's Degree in Accounting Abstract The purpose of this research is to re-explain the relationship between dividends and re-presentation of financial statements as a measure of profit quality. Specifically, this research focuses on conditions that can classify management's motivation in using accruals into two fraudulent and non-fraudulent groups. In this ...
Dissertation for Master's Degree in Accounting Abstract: The purpose of this research is to evaluate the relationship between social responsibility and the quality of financial reporting in companies admitted to the Tehran Stock Exchange. In this research, in order to estimate the quality of financial reporting by using the average of three different factors including: annual ...
Dissertation for obtaining a master's degree in the field: accounting, major: accounting. Abstract In this research, the relationship between avoidance and reckless financial reporting in companies listed on the Tehran Stock Exchange has been investigated. The statistical sample of the research included 140 companies during the period of 1381 to 1390. In this research, it ...
Master's Thesis in Accounting, Auditing, Abstract The purpose of this research is to investigate the relationship between tax avoidance and abnormal delay in financial reporting of companies listed on the Tehran Stock Exchange. In terms of the research method, this research is a descriptive-analytical research of the type of correlation, regression analysis and based on panel ...
Abstract The main goal of this research is to investigate the relationship between conservatism in financial reporting and the liquidity of shares of companies listed on the Tehran Stock Exchange. In this research, conservatism in financial reporting as an independent variable and 13 indicators of stock liquidity, including the number of stock trading days, the number of stock ...
Master's thesis in the field of accounting, abstract of the study of the relationship between the renewal of financial statements and the growth of companies admitted to the Tehran Stock Exchange. The renewed financial statements clearly and explicitly send a message and a sign to the users about the unreliability of the financial statements of the past periods. Therefore, ...
Abstract: The aim of this research is to investigate the relationship between the sensitivity of asymmetric cash flow and cash retention in companies, with an emphasis on financial constraints. This research is a library and analytical-causal study and is based on panel data analysis. In this research, the financial information of 112 companies admitted to the Tehran Stock ...
The main purpose of this research is to investigate the relationship between company ranking based on financial and non-financial indicators and the amount of optional disclosure of information in companies admitted to the Tehran Stock Exchange. In order to rank companies, fundamental analysis [1] has been used. A combination of nine fundamental indicators that measure four ...
Master's Thesis in Accounting (M.A) Abstract The explosive growth of the world's financial markets has created competition among investment institutions, and in order to achieve better investment results, investment institutions must make predictions about their decisions, including the most important issue raised in the field of financial management, assuring real and legal ...
The effect of restating financial statements on company growth Abstract: Restating financial statements for the market contains new information. From the point of view of investors, the re-presentation of financial statements does not only indicate the performance problems of the past period, but it is also considered a kind of prediction of future problems for the company and ...
Academic Thesis for Master's Degree (M.A.) Field: Accounting Abstract Considering that in recent years, the re-presentation of financial statements has become very common among Iranian companies. In this research, we tried to examine some of the factors influencing the re-presentation of financial statements of companies listed on the Tehran Stock Exchange, such as management ...
Dissertation for Master's Degree (M.A.) Direction: Accounting Abstract Today, with the increasing acceleration of changes in the internal and external factors of organizations, the need to increase flexibility against changes is absolutely necessary, so the purpose of this research is to investigate the relationship between financial flexibility and cash policies with an ...
Dissertation for master's degree in accounting, abstract financial reporting is presented to meet the needs of decision makers. Accordingly, timeliness is recognized as one of the characteristics of information in financial reporting. Timeliness is of vital importance for capital markets and is considered as one of the main components of an efficient capital market. Timely ...
Master's Thesis: Financial Management Abstract: In the special concept of a growing economy, emphasis on cost reduction is important. Cost management is one of the most strategic areas to achieve financial success and organizational performance in the competitive market. Through cost management, it is possible to choose the best revenue-generating path and strategy for the ...
Master's Thesis in Accounting. Abstract: The purpose of the research is to investigate whether the quality of auditing in the current period has an effect on the possibility of re-presenting the financial statements in the future period. For this purpose, the relationship between the factors affecting audit quality in the current period and the possibility of re-presenting the ...
Dissertation to receive the master's degree ""MA"" Field: Accounting Major: Accounting Abstract: Disclosure and social reporting is the process of transmitting information related to the social and environmental effects of the company's economic performance to the society. The expansion of the organization's responsibility implies that the organization's responsibilities have ...
Academic thesis for obtaining a master's degree in the field: business management, financial orientation. Abstract: Information technology, by bringing electronic commerce [1], has caused a fundamental change in the quantitative exchange of commercial information and required products and services. Among the goals that information technology pursues are cost reduction, ...
Dissertation for receiving a master's degree, specialization: accounting. Abstract: The main role of financial reporting is the effective transfer of information to external people in an authentic and timely manner, which is realized in the shadow of reporting transparency and quality disclosure of financial information. A review of past studies shows that the transparency and ...
Dissertation for receiving a master's degree Major: Accounting Abstract: We all know that what gets measured gets done. However, many organizations that pursue knowledge management do not have a process to measure organizational knowledge assets or intellectual capital. Traditional financial reporting cannot calculate the real value of the company and only measures the ...
Dissertation for receiving a master's degree, specialization: accounting, abstract: accounting information system [1] as one of the sources of providing information for decision making. Managers are of special importance. In this research, the impact of the comprehensive and uniform financial system of the oil industry on the qualitative characteristics of accounting information ...
Abstract: Today, economic development is based on access to financial resources for investment. This is while the decision of different groups regarding investment, in turn, depends on the existence of a suitable information system. Iran's accounting standards are of great help in disclosing information for correct and informed decisions of different groups, especially ...
Abstract The main purpose of the research is to investigate the relationship between business strategy and profit quality in companies admitted to the Tehran Stock Exchange market. The statistical sample of the research includes 145 companies accepted in Bo
Abstract The main purpose of the research is to investigate the relationship between business strategy and profit quality in companies admitted to the Tehran Stock Exchange market. The statistical sample of the research includes 145 accepted companies
Dissertation for receiving the master's degree ""M.A."" Management Shahrivar 1390 Abstract The aim of the research is to investigate the effect of establishing the proposal system on the efficiency of Merck's professional response system
Master's Thesis in Accounting (MA) Abstract The purpose of this article is to investigate the relationship between investment sensitivity and cash flows with the level of capital expenditures. In this research, the financial information of 73 companies admitted to the Tehran Stock Exchange during the period from 1382 to 1391 has been examined (730 years - companies). 18SPSS ...
Thesis for obtaining a master's degree in accounting. Abstract: Auditing institutions have important theoretical and empirical concepts for determining audit fees. They use various factors for the pricing of auditing services, and many researches have been done in relation to the identification and evaluation of these factors. The factors considered in most studies include risk ...
Master's Thesis in Accounting, Abstract The purpose of this research is to investigate the relationship between the components of quality costs and quality in the company. In this research, the traditional method was used to collect the quality costs and the PAF model was used to determine the components of the quality costs. Research hypotheses based on a statistical sample for ...
Master's Thesis in Accounting (M.A) Abstract In this research, the relationship between the joint board of directors, discretionary disclosures and profit quality in 57 companies admitted to the Tehran Stock Exchange from the beginning of 2015 to the end of 2010 is examined. In this research, stock volatility, joint management board and independent director are considered as ...
Dissertation for master's degree in accounting research abstract: The purpose of financial reporting is to provide appropriate information for decision making by the users of financial information. Financial reporting may take the form of financial statements or other information transfer tools. Much of the information provided by financial reporting is based on predictions ...
Dissertation for Master's degree (M.Sc) Major: Accounting Abstract The main purpose of this research is to examine the relationship between stock liquidity and real profit management of companies listed on the Tehran Stock Exchange. The statistical population of the present research is the companies admitted to the Tehran Stock Exchange during the years 1382 to 1391, and the ...
Dissertation for receiving a master's degree in the field of accounting, accounting orientation. The independent auditor's reliance on internal audit saves money and provides more services to the employer with the same cost. Optimum use of the work of internal auditors can improve the efficiency and effectiveness of the independent auditor and increase the value of the internal ...
Dissertation for Master's Degree in Accounting Abstract In this research, the complementary role of operating cash flow in explaining the stock returns of companies admitted to the Tehran Stock Exchange has been investigated. The statistical sample of the research includes 98 companies during the period from 1387 to the end of 1392. In this research, to study the effect of each ...
Dissertation for Master's degree (M.A.) field and direction: Accounting Abstract: The subject of this thesis is ""the effect of profit management on the relationship between corporate governance and profit quality"". In this research, the relationship between profit management and profit quality, corporate governance and profit quality, profit management and corporate governance ...
Master's Thesis, Accounting, Abstract The main purpose of this research is to investigate the impact of growth opportunities on the sensitivity of stock returns to discretionary accruals in companies listed on the Tehran Stock Exchange. The statistical population of this research is the companies admitted to the Tehran Stock Exchange during the years 1387 to 1392, and the sample ...
Dissertation for M.A. degree in Accounting Abstract One of the times when management's motivations are triggered for profit management is the initial public offering. Any public offering of securities that is offered to the public and investors for the first time is called an initial public offering (IPO). One of the ways to reduce profit management is to improve audit quality. ...
Dissertation for Master's Degree (M.A) in Accounting Abstract: Investigating the impact of profit management on the auditor's opinion in companies listed on the Tehran Stock Exchange Abstract: Auditing is the process of ensuring the reliability and relevance of financial statement information. The existence of conflict of interests between shareholders and managers gives special ...
Dissertation for receiving a master's degree in the field: accounting. Abstract One of the existing mechanisms in order to reduce the agency problem and reduce the information asymmetry between shareholders and managers in the capital markets is the corporate governance system. The role of institutional shareholders in corporate governance and their presence in companies has ...
Dissertation for Master's degree (M.A) field: Accounting Abstract of the thesis (including summary, objectives, implementation methods and obtained results): Management and information performance is very important from the point of view of the stakeholders, on the other hand, working environment is also one of the qualitative concepts in financial reporting, this qualitative ...
Dissertation for receiving a master's degree major: Accounting Abstract: The purpose of this research is to investigate the relationship between changes in dividends, earnings per share and changes in earnings per share with changes in future earnings. In this research, information related to the balance sheet, profits and cash flow of 100 companies active in the Tehran Stock ...
Dissertation for M.A. in Accounting. Profit abstract for effectiveness should be available on time. The timeliness of the profit makes the yield real and if it is presented in short intervals, it reduces the information risk. Timeliness is considered one of the most important qualitative features of financial information. If in a potential transaction one party has more ...
Dissertation for Master's Degree in Accounting Abstract Accepted principles of accounting have a lot of flexibility in some methods, which potentially makes managers make accounting estimates based on their personal judgments. This flexibility may affect the reliability of accrual items and consequently the stability of these items in successive periods. The main goal of the ...
Dissertation for receiving a master's degree, specialization: Accounting, Abstract: The recent scandal in Enron and Worldcom and other American companies caused public sentiments to be aroused. Therefore, the general public believes that the profit management applied by company managers tends to opportunistic profit management, so that their personal interests are maximized. The ...
Thesis for obtaining a master's degree in the field: accounting, profit abstract is one of the items that investors pay attention to, and it is considered the basis of many important economic decisions. Interest has two components: cash and accrual, on the other hand, accrual items have two normal and abnormal parts. Some evidences show the fact that investors face many problems ...
Master's Thesis in Accounting. Abstract This thesis studies a situation where the balance sheet's inflation limits the use of discretionary accruals in order to manage incremental profits. The inflated balance sheet appears due to the use of optional accrual items in the past periods and the accumulation of these items in the net operating assets of the companies. In such a ...
Dissertation for Master's Degree in Accounting Major: Accounting Abstract: Profit smoothing is defined as the effort applied by management to reduce abnormal changes in profit in terms of accounting principles. In this research, the relationship between profit smoothing and information asymmetry in the life cycle of business units has been investigated and measured. In order to ...
Master's thesis in accounting, decision-making is one of the issues that humans have always faced. Decision making requires information. Managers and investors are among the people who always face this problem. Among the various information that managers and decision makers need to make their decisions, financial and accounting information has a special place. Accounting is one ...
Dissertation for receiving master's degree in accounting, accounting orientation, the abstract of profit information content, has been widely tested in accounting and financial texts. Since in most cases, including financial reporting and evaluation models, profit plays a fundamental role, it is very important to determine the financial items and variables related to accounting ...
Dissertation for Master's degree (M.A.) Major: Accounting Abstract of the thesis (including summary, objectives, implementation methods and results obtained): Examining the relationship between corporate social responsibility and tax avoidance of companies listed on the Tehran Stock Exchange was determined as the subject of the present research. For this purpose, following the ...
Dissertation for receiving a master's degree major: Accounting Abstract: In this research, 80 companies admitted to the Tehran Stock Exchange, during the period of 2007 to 2011, have been tested in order to investigate this issue in the stages of their life cycle. The independent variable of this research is information uncertainty and the dependent variable of this research is ...
Dissertation for Master of Accounting Abstract: The present research studies the effect of company size and the quality of corporate governance on the favorable disclosure of companies admitted to the Tehran Stock Exchange. In line with this goal, all the companies admitted to the Tehran Stock Exchange that provided the required information in 1386-1390 were examined, and a ...
Dissertation for receiving the master's degree ""M.A."" Abstract In the last two decades, we have moved towards an economy where investment in human resources, information technology, research, development and advertising seems necessary in order to maintain competitive advantage and environmental guarantee of organizations. Therefore, it can be said that the source of creating ...
Dissertation for obtaining a master's degree, field: accounting, major: accounting, profit information is the basic basis for investors to make decisions. In recent years, due to a series of significant frauds in accounting, the issue of earnings management has attracted the attention of many academics and practitioners. However, the focus of most studies has been limited to how ...
Dissertation for the master's degree of the Faculty of Management Abstract Since the application of accrual accounting has an important contribution in improving the level of accountability and achieving the goals of financial reporting, therefore, in this research, the obstacles to the establishment of this accounting system and providing the necessary solutions to remove the ...
Dissertation for M.A. specialization: accounting, abstract change of auditors in professional circles is due to various reasons. In addition to the compulsions that capital market managers have considered to change the auditor, the change of auditor may be caused by the existing corporate governance mechanisms within the organization in such a way that they choose the auditor ...
Master's Thesis of Business Administration, Domestic Business, Abstract: Intellectual capital is one of the most important organizational assets known in organizations today. In modern management attitudes, the use of assets such as human capital, structural capital, and communication capital plays a significant role in the development of businesses, among which banks, as one of ...
The thesis for receiving a master's degree (M.A) in the field of accounting, the abstract quality of profit from various aspects including (having predictive value, feedback value, neutrality, timeliness and honest expression) has been evaluated and considered by researchers. The purpose of this research is to examine the relationship between some corporate governance mechanisms ...
Dissertation for Master's degree (M.A.) Major: ""Finance"" Thesis abstract (including summary, goals, implementation methods and results obtained): In determining the value of the company, shareholders and investors should pay attention to the quality of the profit in addition to the quantity. The quality of the profit means being close to cash and its sustainability. In other ...
Dissertation for Master's Degree (M.Sc.) Field: Accounting Abstract: The purpose of this research is to investigate the relationship between profit management and information asymmetry with regard to the life cycle of the company in companies listed on the Tehran Stock Exchange. For profit management using the modified Jones model (Dichu et al., 1995), the information asymmetry ...
Dissertation for Master's degree (M.A) accounting field Abstract of thesis (including summary, objectives, implementation methods and obtained results): Net profit is expected to show the result of the performance of an economic unit for a financial period. However, due to having different motivations, management manages profit (increasing or decreasing) and there is a ...
Dissertation for Master's Degree in Business Management-Financial Orientation Abstract In this research, the relationship between corporate governance and risk of companies listed in the Tehran Stock Exchange was investigated, and also the relationship between institutional shareholders and corporate governance, and on the other hand, the relationship between institutional ...
Thesis for obtaining a master's degree in the field: business management-financial orientation. Abstract: The purpose of this research is to investigate the role of accruals in evaluating and forecasting cash flows of companies. This research is a library and analytical-causal study and is based on panel data analysis. In this research, the financial information of 103 companies ...
Master's Thesis - Industrial Management, Financial Orientation Abstract: The purpose of this research is to investigate the effect of market competition on the profit fluctuations of food industry companies that are members of the Tehran Stock Exchange. In this research, which is practical in terms of its purpose and semi-experimental research in terms of its method; After an ...
Academic Thesis for Master's Degree Field: Business Management Major: Financial Management Abstract The purpose of this research is to examine the relationship between profit smoothing and stock returns under environmental uncertainty. Also, in this research, the stability of profits of companies that have smoothed profits in the past has been investigated in conditions of ...
Dissertation for obtaining a master's degree in the field: business management, specialization: transformation management. The present research was conducted with the aim of investigating the effect of intellectual capital on the performance of bank branches in Gilan province. The method of conducting a descriptive research is of the correlational descriptive type, and in this ...
Dissertation for Master's Degree (M.A) in Public Administration Human Resource Orientation Abstract Human resource accounting is a new approach in accounting that has a relatively short lifespan. Human resource accounting can be considered as a combination of human resource management and accounting. By quantifying the value of resources, human resource accounting has provided ...
Master's Thesis: MBA Abstract This research examines the effect of ownership concentration on audit fees in companies listed on the Tehran Stock Exchange. The amount and nature of external audit fees requested by auditors, with three descriptive factors; The volume of the operation, the complexity of the operation and the audit risk are related. The research showed that the ...
Thesis for Master's degree in the field: MBA Management. Abstract: The purpose of the current research is to investigate the relationship between the corporate governance index and intellectual capital on the performance of companies admitted to the Tehran Stock Exchange. Based on this, after a comprehensive review of the subject literature related to intellectual capital and ...
The first chapter of research overview 1- Introduction The growth and development of joint-stock companies over time led to the emergence and increase of a class of capital owners who did not directly participate in the management of the companies and guided and monitored the company's affairs through the selection of the board of directors. This new development created a new ...
Master's Thesis Abstract: The main purpose of this research is to investigate the state of the organizational structure and professional maturity of the employees of the General Department of Sports and Youth of Lorestan. The current research is of a descriptive-correlation type, which was carried out by the field method. The statistical population of the research includes the ...
Dissertation for receiving a master's degree major: Accounting Abstract: The main purpose of this research is to investigate the effect of audit quality on the relationship between free cash flow and profit management in companies listed on the Tehran Stock Exchange. In other words, in this research, an attempt has been made to answer the question whether the high quality of ...
Dissertation for receiving a master's degree, specialization: accounting, abstract: accounting information is useful and beneficial for investors to estimate the expected value and risk of bond returns. Information is only useful if it changes the opinions and behavior of investors, in addition, the amount and degree of usefulness can be measured by the extent and size of ...
Dissertation for obtaining a master's degree, specialization: accounting, abstract: based on agency theory, an organization is a set of contracts. The existence of a business unit is based on its concluded contracts. These contracts can be written or unwritten. One of the most important of these contracts is the contract or bonus plan between the major shareholders and company ...
Dissertation for receiving a master's degree, specialization: accounting, is an abstract of the present research and research work in order to determine the effective factors in the selection of accounting methods for the inventory of materials and goods and its effect on the quality of profitability of companies admitted to the stock exchange. This thesis prepares a framework ...
Dissertation for receiving a master's degree, specialization: accounting. Abstract In this research, the relationships between non-financial criteria and the financial performance of supplementary medical insurance companies were investigated. In this study, the customer satisfaction criterion was considered as a non-financial criterion and the company's income as a financial ...
Dissertation for obtaining a master's degree, direction: accounting. Abstract: This research examines the relationship between conservative accounting and bankruptcy risk, which conservatism causes an increase in property and cash, and bankruptcy as a condition in which there is not enough cash. Therefore, accounting theory indicates the existence of a relationship between these ...
Abstract: In order to provide a suitable model for estimating audit fees, this research has considered the agency theory aspect. According to agency theory, managers and employers are in conflict of interest, as a result, people must bear agency costs in order to align the interests of others with their own or to minimize the effects of conflict of interest. The manager who is ...
Dissertation for the Master's Degree (M.A) in Finance, Winter 2013 Abstract: In this research under the title « Investigation of human resource management on the financial performance of Melli Bank branches » that d
Thesis Management Group for M.A.” Shahrivar 1391, the abstract of banks is one of the institutions