Earnings Management and Investor Protection: An International Comparison

Voluntary Environmental and Social Accounting Disclosure Practices in the Asia-Pacific Region: An International Empirical Test of Political Economy Theory

: Human Resource Accounting means accounting for people as an organizational asset. It is the measurement of the cost and value of people to the organization. In the Portuguese Navy, budgets are roughly 60% devoted to manpower and 40% to material. The Navy onboard strength is about 15,000 men, 12,000 sailors and 3,000 marines. The manpower policy is conducted by the Personnel Department with several branches, one for officers, another for petty-officers and seamen, and yet some others like Training, Welfare and Health Support branches. The Navy as an organization is personnel intensive and the Navy management has been increasingly aware of the significance of manpower policies and their corresponding costs. The goal of this thesis is to help the Portuguese Navy in formulating a formal and coherent approach to its human resource accounting, and in so doing, allow its management to realize the extent of loss and damage that can hurt the organization if the human resource assets are not addressed. This thesis concludes with a tentative application of the normative economic valuation models to a sector of the Portuguese Navy.

Human Resource Accounting.

: The Director of Engineering tasked the Functional Area Management Office (FAMO), to establish a Human Resource Database. This resulted after FAMO's initial study, Personnel Planning, Identification and Projection (PPIP), to assess resources required to fulfill and maintain ERDEC's workforce. The PPIP outlines current and next generation manpower needs within the framework of the Department of Defense (DoD) Fy94-FY99 Program Objective Memorandum (POM) period. It is based on the 17 June 1994 mini-POM, and customer programs excluding research, development, technology, and engineering (RDT&E). The PPIP study served as an eye opener. The urgency of establishing a human resource database for planning became apparent as DoD downsized, increased budget cuts, and instituted hiring freezes. "Learning to do more with less" has forced our organization into a position to improve resource management. More critically, the unpredictable changes in restrictions placed on limited resources that we face leave us no other alternative than to optimize how we use our resources. The database established for the PPIP study proved to be a useful planning tool that aided in allocating and organizing resources. Moreover, human resource allocation became an integral part in our organization's strategic planning.

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Human Resource Planning.

Purpose – This paper aims to investigate the moderating effect of cultural dimensions (masculinity, individualism and long-term orientation) on the association between profitability and corporate social and environmental disclosure (CSED). Design/methodology/approach – The authors apply the meta-analysis technique developed by Hunter et al. (1982) and Hunter and Schmidt (2000) for a sample of 48 published studies over the period of the past 20 years. Findings – The authors find that masculinity, individualism and long-term orientation moderate the association between profitability and CSED. Given the weight of US studies on the overall sample, the authors conduct a sensitivity analysis to examine how this factor may affect the findings. After excluding these studies, only long-term orientation and individualism remain strong moderators of the association between profitability and CSED. Originality/value – This study provides further evidence on the impact of institutional frameworks on CSED. It has, also,...

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The effect of national culture on the association between profitability and corporate social and environmental disclosure: A meta-analysis

Article history: Received April 23, 2012 Received in revised format 22 October 2012 Accepted 26 October 2012 Available online October 31 2012 This research aims to investigate the extent of social and environmental disclosure (SED) in corporate annual reports. Specifically, This is an exploratory study designed to examine the relationship between corporate social and environmental disclosure (CSED) and corporate attributes and firm-specific factors in a developing country, Iran. In order to do this, we use content analysis approach with sentence count for the level of disclosure measurement by looking into the annual reports of the 66 listed companies in Tehran Stock Exchange. The Panel analysis and econometric software EVIEWS 6 are used for analyzing data. The Results show that there is significant positive relationship between company size and level of CSED also there is significant negative relationship between environment sensitive industries and level of CSED. However, we did not find any relationship between profitability and the level of CSED. © 2013 Growing Science Ltd. All rights reserved.

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Corporate social and environmental disclosure in developing countries: Evidence from Iran

According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remarkable point in the audit function. The Purpose of this study was to investigate the effect of audit quality on earnings management real time IPO companies. For this purpose, the data of 128 companies listed on the Tehran Stock Exchange during the years 2007 to 2017 were evaluated. The results indicated that the audit quality increases in the year of initial public offerings. The results also demonstrated that there is a significant and positive relationship between the audit fees in the year of initial public offerings and the audit fees in the year after the initial public offerings. Also findings of the research show that earnings management through accrual items has a positive and significant relationship with initial stock offerings.

http://amfa.iau-arak.ac.ir/article_666217_5ae9f1752c72a5bd729a461804b86752.pdf

The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO

The aim of this research is the study of the relationship between the elements of corporate social and environmental reporting and their annual financial reporting quality in IRAN. Since social and environmental accounting in Iran has not been used in an organized and formal form, we intend to study the effect of this type of reporting factors, i.e. to disclose human resource information, community involvements, and environmental issues on accepted firms' annual reporting quality in stock exchange in Iran. Accordingly, three hypotheses have been designed as the research hypotheses and a questionnaire was used to collect data. 235 audit firms of Iranian Association of Certified Public Accountants (IACPA) were chosen as domain of study and the time scope has been in the spring and summer of 2012. One-sample T-test has been used to test hypotheses and provide a model for quality; also we used MannWhitney- Wilcoxon test to confirm its results. Bartlett test and principal component analyze have been used to provide quality model. The results show that there is a positive and significant relationship between the disclosure of the above three components and annual reporting quality. The amount of these variables impact based on specified pattern is 0.915 for social involvements, 0.864 for environmental issues and 0.818 for human resource information disclosure.

https://textroad.com/pdf/JBASR/J.%20Basic.%20Appl.%20Sci.%20Res.,%203(3)912-917,%202013.pdf

Social and Environmental Accounting in IRAN

In present era the main approach of enterprises and organizations is always changing, the key focus for survival and profitability is based on the knowledge and information. Human resources are the core of this evolution; therefore, the potential success of organizations depends mainly on some mental capabilities that are beyond the realm of physical assets. Due to the expansion of enterprises' competition, the importance of human resources as a strategic factor, and managers' information need, valuating human resources has attracted lots of attention. Thus, assessing such resources is important in organizations' decision-making. This study investigates possibility of valuating human resources of banks, as economic enterprises in which human resources play critical role, and in particularly investigates the Shahr Bank of Iran. It aims to measure the value of human resources through Historical Cost Method and Economic Value Method and quantifying this value. This study is a semi- empirical; its methodology is descriptive and also considers an applied research. Therefore, it could be categorized as post-event. It is conducted using actual data pertaining to Shahr Bank and library method for collecting data. Statistical population of the study includes all line and staff workers of Shahr Bank in 2011, which were 1435 individuals. Measurement methods have been abovementioned ones as well as data analysis using EViews7 software to test mean equivalence. T-test and OLS regression models are used to test hypotheses. The results obtained in this study indicate that using abovementioned models is possible to measure the value of human resources. Hence, it is possible to quantify the value of the services provided by human resources into monetary indices and to identify human resource as an asset. The results of the analysis demonstrate that using Historical Cost Method is more reliable than Economic Value Method as it better matches with the actual costs. (Arash Tofangsaz, Hamidreza Vakilifard, Ghodratollah Talebnia, Marzieh Ghobadi Pour. An Investigation into Methods of Human Resource Valuation in the Iranian Private Banks (The Case Study of Shahr Bank). Life Sci J 2013;10(12s):69-79). (ISSN:1097-8135). http://www.lifesciencesite.com . 13

An Investigation into Methods of Human Resource Valuation in the Iranian Private Banks (The Case Study

Given the widespread and deep economic-social consequences of accounting fraud in micro and macro levels of society and the effectiveness of whistleblowing in their discovery and the effect of demographic characteristics on moral behavior as whistleblowing, this study aimed to examine the whistleblowing intentions for accounting fraud including account manipulation and embezzlement based on demographic individual differences, which are important factors in employment, role-playing and job promotion. The statistical population consisted of accounting staff in private and public sectors and the sample size with random distribution was 596. The data collection tools were questionnaire and exclusive scenarios for accounting fraud. The research method was comparative and correlational in nature. The results showed that at the level of 95% there was a significant difference in the whistleblowing intentions for two types of fraud in terms of gender, age and experience and there was no significant difference in terms of educational level.

https://ijfma.srbiau.ac.ir/article_15033_c21cbff851527a173be31cc5d44bd042.pdf

Hamidreza Vakilifard

Papers

Corporate social and environmental disclosure in developing countries: Evidence from Iran

The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO

Social and Environmental Accounting in IRAN

An Investigation into Methods of Human Resource Valuation in the Iranian Private Banks (The Case Study

The Survey of Whistleblowing Intentions for Accounting Frauds Based on Demographic Individual Differences among Accounting Staff