نتایج جستجو برای: behavioral accounting

تعداد نتایج: 212354  

Journal: :international journal of finance and managerial accounting 0
mohammad moradi assistant professor of accounting, faculty of management, university of tehran, tehran, iran hoda eskandar assistant professor, department of accounting, faculty of economics and accounting, central tehran branch, islamic azad university, tehran, iran,

decision making process requires information. accounting is the most important source of information. in 1998, the international federation of accountants issued a statement about the scope and using of accounting. it identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. this study was desig...

Journal: :iranian red crescent medical journal 0
masoud abolhallaje department of health services management, school of health management and information sciences, iran university of medical sciences, tehran, ir iran mehdi jafari department of health services management, school of health management and information sciences, iran university of medical sciences, tehran, ir iran; health management and economics research center, iran university of medical sciences, tehran, ir iran; department of health services management, school of health management and information sciences, iran university of medical sciences, tehran, ir iran. tel: +98-9126098838 hesam seyedin department of health services management, school of health management and information sciences, iran university of medical sciences, tehran, ir iran; health management and economics research center, iran university of medical sciences, tehran, ir iran masoud salehi health management and economics research center, iran university of medical sciences, tehran, ir iran; department of biostatistics and mathematics, school of health management and information sciences, iran university of medical sciences, tehran, ir iran

conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, ...

اعتمادی, حسین, توکلی محمدی, محمد,

 Using a 31-year Iranian data set, which covers the years 1973-2002, this study empirically, investigates the directional and size effects of the environmental factors on the development of accounting in Iran. Additionally, the study tests the relationship between accounting and its business environment over time. Four environmental factors are used to explain the variation observed over time i...

ژورنال: حسابداری مالی 2021

   Abstract Accounting earning and its components are the most important accounting items in stock pricing.  If investors do not achieve abnormal returns using this information, the capital market is said to have acted efficiently in reflecting accounting earning information in stock pricing. In other words, pricing stocks is rational. The purpose of this study is to investigate the market re...

ژورنال: دانش حسابرسی 2021

Accounting information system can be defined as a processing system of data and economic transactions to provide users information of making decision. The goal of this research is to explore self-assessed wisdom effect considering individual personality traits on accounting information system (AIS) adoption. To have access to this goal Unified Theory of Acceptance and Use of Technology (Venkate...

2015
Emmanuel Farhi Xavier Gabaix

This paper develops a theory of optimal taxation with behavioral agents. We use a general behavioral framework that encompasses a wide range of behavioral biases such as misperceptions, internalities and mental accounting. We revisit the three pillars of optimal taxation: Ramsey (linear commodity taxation to raise revenues and redistribute), Pigou (linear commodity taxation to correct externali...

2013
Marisa Agostini

This paper puts under a magnifying glass the path to failure of Sunbeam Corp. and emphasizes the reasons for its singularity and exceptionality. This corporate case emerges as an outlier from the analysis of the US fraud cases mentioned by WebBRD: the consideration of the time between fraud disclosure and the final bankruptcy reveals that the value of this temporal variable is estimated equal t...

Journal: :Ecology 2007
Volker H W Rudolf

Cannibalistic and asymmetrical behavioral interactions between stages are common within stage-structured predator populations. Such direct interactions between predator stages can result in density- and trait-mediated indirect interactions between a predator and its prey. A set of structured predator-prey models is used to explore how such indirect interactions affect the dynamics and structure...

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