Sasan Mehrani | University of Tehran (original) (raw)

Papers by Sasan Mehrani

Research paper thumbnail of Identifying financial reporting components with a business model (BM) approach

DOAJ (DOAJ: Directory of Open Access Journals), Nov 1, 2021

Research paper thumbnail of The Relationship between Tax Income and Accounting Conservatism

Iranian National Tax Administration, Dec 15, 2014

Conservatism, one of the most important topics in theory and practice of accounting, has attracte... more Conservatism, one of the most important topics in theory and practice of accounting, has attracted the attention of many researchers in the world. Watts (2003a) provides four explanations for the accounting conservatism; contracting (debt contracts, executive contracts, and firm governance), shareholder litigation, accounting regulation, and taxation. The first three explanations are supported in the existing literature. However, few studies have examined the relation between taxation and accounting conservatism. This study examines the influence of tax expresses and government-prepared tax Income on accounting conservatism. To investigate this relationship, the multivariable regression model was used and for the operating conservatism definition the Feltham and Ohlson (1995) model has been used, and for the tax cost, expressed tax corporation is used. Findings of investigation of 1076 firm-years listed in Tehran Stock Exchange in the 2002 to 2012 by unbalanced Panel model, suggest by 99% confidence level, relation between Tax expresses and the conservatism is positive and significant but the relation between Government-prepared tax Income and conservatism was not significant. Furthermore, these relations in first and forth quartile of firms that are grouped in the basis of conservatism are exist with more significance. On this basis and consistent with the theoretical basis can be concluded that tax cost is one of the motivations of applying accounting conservatism. In other words, accounting conservatism is one of the instruments that companies used in order to reduce their tax cost.

Research paper thumbnail of Explaining of Modeling the Auditor- Client Negotiations Paradigm Concerning Financial Reporting

پژوهش‌های تجربی حسابداری, 2017

One of the main steps in formatting financial reports is negotiation process between auditors and... more One of the main steps in formatting financial reports is negotiation process between auditors and their clients in order to remove conflicts. This negotiation substantially affects final reports quality and may have consequences for parties involving this process and their firms and the whole society. This research is aimed to model the process by data-based theory and in-depth interviewing with experts from both parties i. e. audit partners and firms managers. Moreover, this study considers various levels of audit suppliers (audit firm and audit team) in this modeling. This study includes 30 interviews using snowball sampling. Findings show that main reasons for creating the conflicts between auditors and clients are 1. Instrumental reasons (standards and rules) 2. Knowledge reasons 3. Information reasons (information asymmetry) 4. Business reasons. Negotiation requires parties' knowledge quality, negotiation skills and purpose. Based on parties' opinion, implementing a con...

Research paper thumbnail of The Relationship between Tax Income and Accounting Conservatism

Conservatism, one of the most important topics in theory and practice of accounting, has attracte... more Conservatism, one of the most important topics in theory and practice of accounting, has attracted the attention of many researchers in the world. Watts (2003a) provides four explanations for the accounting conservatism; contracting (debt contracts, executive contracts, and firm governance), shareholder litigation, accounting regulation, and taxation. The first three explanations are supported in the existing literature. However, few studies have examined the relation between taxation and accounting conservatism. This study examines the influence of tax expresses and government-prepared tax Income on accounting conservatism. To investigate this relationship, the multivariable regression model was used and for the operating conservatism definition the Feltham and Ohlson (1995) model has been used, and for the tax cost, expressed tax corporation is used. Findings of investigation of 1076 firm-years listed in Tehran Stock Exchange in the 2002 to 2012 by unbalanced Panel model, suggest by 99% confidence level, relation between Tax expresses and the conservatism is positive and significant but the relation between Government-prepared tax Income and conservatism was not significant. Furthermore, these relations in first and forth quartile of firms that are grouped in the basis of conservatism are exist with more significance. On this basis and consistent with the theoretical basis can be concluded that tax cost is one of the motivations of applying accounting conservatism. In other words, accounting conservatism is one of the instruments that companies used in order to reduce their tax cost.

Research paper thumbnail of Political connections and labor investment efficiency

International Review of Economics & Finance

Research paper thumbnail of The Investigation of Main Determinants of Real Time Performance based Budgeting in Iran

quarterly journal of fiscal and Economic policies

Research paper thumbnail of Explaining effective factors on information asymmetry of management earnings forecast with Earnings Forecast from Fuzzy Neural Networks

Accounting and Auditing Research, Sep 23, 2013

Research paper thumbnail of The Souvenir Of Normative Accounting Theories

Accounting and Auditing Studies, Jun 22, 2013

Research paper thumbnail of An Investigation of Agency Theory and Signaling Theory in Dividend Policies: The Role of Institutional Investors

پیشرفت‌های حسابداری, Feb 20, 2011

Research paper thumbnail of Examining the effect of corporate governance on the relationship between firm value and earnings management

Financial Accounting Knowledge, Nov 22, 2015

Research paper thumbnail of The Effect of Free Cash Flows and Institutional Shareholders on Earnings Management in Companies Listed in Tehran Stock Exchange

Accounting and Auditing Research, Jun 22, 2009

Research paper thumbnail of A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach

In present study, a comprehensive, scientific, and practical pattern is presented for first time ... more In present study, a comprehensive, scientific, and practical pattern is presented for first time by relying on theory on potential remedies to manage talents in accounting and auditing using the qualitative method of the grounded theory approach. The statistical population of the study includes a combination of 16 university scholars and accounting and auditing executives(or both) selected in 2020 using the targeted sampling approach based on theoretical saturation rule. Data are gathered via interview by using the general guidance method in semi-structured form. Two methods of participants’ review and review of non-participating experts are used to achieve validity and reliability of data. The main focus of the study is meritocracy for accounting and auditing. The issue is posed in three concepts of reaching a consensus about the definition of talent, creating a culture of talent management, and regularization of talent management process(attract, raise, and hold) and some strategi...

Research paper thumbnail of Evaluating the Effect of the Judgmental Approaches of Language in Reducing Audit Expectation Gap

بررسی‌های حسابداری و حسابرسی, 2013

Now in auditing, expectation gap is considered the major challenge of this profession. Despite se... more Now in auditing, expectation gap is considered the major challenge of this profession. Despite several efforts made by this profession in order to reduce this gap, but research show that this gap severely exists. Continuation of this issue can to declining of the role, importance and position of this profession, which bring crisis, legal problems, and moral challenges. In this research, we evaluate the effects of language vividness in audit report to reducing the audit expectation gap. Audit report is the main medium of communication between auditors and their addressees, there fore, audit profession pays more attention to it. To define the language vividness in audit report, we use recent findings of linguistics, psychology and audit profession. In this research, we used the experimental method by the application of a designed web–based software Results, deliberately supported the effects of enhancing language vividness in audit report to reducing audit expectation gap. It seems th...

Research paper thumbnail of Investigation of the Effects of Ownership Structure on Firms Value: Evidence from Tehran Stock Market

Taḥqīqāt-i mālī, 2013

Privatization advocates believe that transfer to private sector increases firm's performance ... more Privatization advocates believe that transfer to private sector increases firm's performance and value, business environment, and therefore economic growth and welfare improves. In this research, by using the 70 accepted firms in the Tehran Stock Exchange for the period of 2005 to 2009, we investigate the effect of firm's ownership structure on their value by applying Generalized Method of Moments (GMM) and Generalized Least Squares (EGLS) methods of estimations. Ownership structure is divided into four categories including: state ownership, corporate ownership, institutional ownership and individual ownership. We use Tobin's Q ratio as the value criterion. Kao cointegration test results confirm Long-run relationship among variables under investigation. Estimated results also show positive and significant effect of institutional and corporate ownership and don't confirm the effect of individual ownership on firm's value and confirm efficient monitoring hypothesis.

Research paper thumbnail of Reviewing the Effectiveness of Earnings Quality Indices on the Power of Financial Distress Prediction Models

بررسی‌های حسابداری و حسابرسی, 2017

This study aims at comparing the earnings quality indices in both distressed and healthy firms an... more This study aims at comparing the earnings quality indices in both distressed and healthy firms and determining their effectiveness on the financial distress and the power of predicting models. Therefore, the information provided by 211 distressed firms selected by certain distress criteria and 211 healthy firms listed in Tehran Stock Exchange during 2006-2015 is used. In this study, twenty-seven financial indices and three earnings quality indices including "accruals quality", "absolute value of abnormal accruals" and "earnings volatility" are applied. Findings reveal that earnings quality of the distressed firms is significantly less than the healthy ones. In addition, by increasing the earnings quality indices, the probability of encountering with financial distress position decreases. Finally, adding the earnings quality indices to the primary model based on financial indices enriches its predictability

Research paper thumbnail of The Investigation the Relationship between the Conservatism in the Financial Reporting and the Cash Holdings of the Listed Companies in TSE

پژوهش‌های تجربی حسابداری, 2013

The aim of this research is to investigate the relationship between the Conservatism in the Finan... more The aim of this research is to investigate the relationship between the Conservatism in the Financial Reporting and the Cash Holdings of the Listed Companies in TSE. In this study, Givoley & Hyan (2000) model was used for measuring of the conservatism and Ozkan & Ozkan (2004) and Opler et al. (1999) models were exerted to determine of the cash holdings magnitude. To do of this research, 54 listed companies in TSE during 2007-2011 via pooled regression models (fixed effects) were investigated. Findings indicate that the conservatism doesn't affect the cash holdings. Also, results show that larger companies hold more cash, however, the companies with more opportunity cost and substituted assets hold less cash.

Research paper thumbnail of تأثیر محافظهکاری مشروط بر کارایی سرمایهگذاری در نیروی انسانی

Research paper thumbnail of The Type of Institutional Ownership and Dividend in TSE

Institutional investors affect on firms policies because of their substantial shareholdings. This... more Institutional investors affect on firms policies because of their substantial shareholdings. This study examines relationship between the type of institutional ownership and dividend policy. Not all institutional investors are equal. They have different interests and orientations. Therefore, we classify institutional investors in two categories (Active institutional ownership and Passive institutional ownership) and examine their relationship with dividend policy. To examine these relations, three regression models are used. We obtain similar results about the types of institutional ownership. The types of institutional ownership (Active and Passive) are negatively associated with dividend. It means that there is no difference between institutional investors and they have similar preference about dividend. All of them prefer to retain cash in the company rather than dividend distribution.

Research paper thumbnail of The Relation Between Earnings Quality, Earnings Smoothing and Risk

Research paper thumbnail of اقلام تعهدی و بازده آتی سهام با تاکید بر مالکیت سهامداران نهادی و اندازه شرکت

اقلام تعهدی مشکلات عدم تطابق و زمان بندی موجود در اقلام نقدی را حل می کنند. با این وجود در بسیاری... more اقلام تعهدی مشکلات عدم تطابق و زمان بندی موجود در اقلام نقدی را حل می کنند. با این وجود در بسیاری موارد این اقلام توسط مدیریت دستکاری می شوند. نیاز به مفروضات و انتخاب های مجازی که برای شناسایی این اقلام وجود دارد، می تواند سبب بروز خطا در اندازه گیری آن ها شود، لذا این اقلام نسبت به اقلام نقدی پایداری کمتری دارند. انتظار می رود در شرکت های بزرگترکه اطلاعات بیشتری از آن ها موجود است و هم چنین شرکت هایی با درصد بیشتر سهامداران نهادی ، به تفاوت میان اقلام نقدی و تعهدی توجه بیشتری شده و مکانیزم قیمت گذاری اقلام تعهدی صحیح تر باشد. این فرضیات با استفاد از نمونه ای از شرکت های پذیرفته شده در بورس، در محدوده سالهای 1385-1381 آزمون شد. برای بررسی فرضیات تحقیق از رگرسیون چند گانه، آزمونFوآزمونt استفاده شده و سایر عوامل اثر گذار کنترل شدند. نتیجه تحقیق نشان داد که سرمایه گذاران شرکت های بزرگتر این تفاوت را لحاظ نموده اند ولی سرمایه گذاران نهادی در تصمیم گیری خود این مسئله را در نظر نگرفته اند.

Research paper thumbnail of Identifying financial reporting components with a business model (BM) approach

DOAJ (DOAJ: Directory of Open Access Journals), Nov 1, 2021

Research paper thumbnail of The Relationship between Tax Income and Accounting Conservatism

Iranian National Tax Administration, Dec 15, 2014

Conservatism, one of the most important topics in theory and practice of accounting, has attracte... more Conservatism, one of the most important topics in theory and practice of accounting, has attracted the attention of many researchers in the world. Watts (2003a) provides four explanations for the accounting conservatism; contracting (debt contracts, executive contracts, and firm governance), shareholder litigation, accounting regulation, and taxation. The first three explanations are supported in the existing literature. However, few studies have examined the relation between taxation and accounting conservatism. This study examines the influence of tax expresses and government-prepared tax Income on accounting conservatism. To investigate this relationship, the multivariable regression model was used and for the operating conservatism definition the Feltham and Ohlson (1995) model has been used, and for the tax cost, expressed tax corporation is used. Findings of investigation of 1076 firm-years listed in Tehran Stock Exchange in the 2002 to 2012 by unbalanced Panel model, suggest by 99% confidence level, relation between Tax expresses and the conservatism is positive and significant but the relation between Government-prepared tax Income and conservatism was not significant. Furthermore, these relations in first and forth quartile of firms that are grouped in the basis of conservatism are exist with more significance. On this basis and consistent with the theoretical basis can be concluded that tax cost is one of the motivations of applying accounting conservatism. In other words, accounting conservatism is one of the instruments that companies used in order to reduce their tax cost.

Research paper thumbnail of Explaining of Modeling the Auditor- Client Negotiations Paradigm Concerning Financial Reporting

پژوهش‌های تجربی حسابداری, 2017

One of the main steps in formatting financial reports is negotiation process between auditors and... more One of the main steps in formatting financial reports is negotiation process between auditors and their clients in order to remove conflicts. This negotiation substantially affects final reports quality and may have consequences for parties involving this process and their firms and the whole society. This research is aimed to model the process by data-based theory and in-depth interviewing with experts from both parties i. e. audit partners and firms managers. Moreover, this study considers various levels of audit suppliers (audit firm and audit team) in this modeling. This study includes 30 interviews using snowball sampling. Findings show that main reasons for creating the conflicts between auditors and clients are 1. Instrumental reasons (standards and rules) 2. Knowledge reasons 3. Information reasons (information asymmetry) 4. Business reasons. Negotiation requires parties' knowledge quality, negotiation skills and purpose. Based on parties' opinion, implementing a con...

Research paper thumbnail of The Relationship between Tax Income and Accounting Conservatism

Conservatism, one of the most important topics in theory and practice of accounting, has attracte... more Conservatism, one of the most important topics in theory and practice of accounting, has attracted the attention of many researchers in the world. Watts (2003a) provides four explanations for the accounting conservatism; contracting (debt contracts, executive contracts, and firm governance), shareholder litigation, accounting regulation, and taxation. The first three explanations are supported in the existing literature. However, few studies have examined the relation between taxation and accounting conservatism. This study examines the influence of tax expresses and government-prepared tax Income on accounting conservatism. To investigate this relationship, the multivariable regression model was used and for the operating conservatism definition the Feltham and Ohlson (1995) model has been used, and for the tax cost, expressed tax corporation is used. Findings of investigation of 1076 firm-years listed in Tehran Stock Exchange in the 2002 to 2012 by unbalanced Panel model, suggest by 99% confidence level, relation between Tax expresses and the conservatism is positive and significant but the relation between Government-prepared tax Income and conservatism was not significant. Furthermore, these relations in first and forth quartile of firms that are grouped in the basis of conservatism are exist with more significance. On this basis and consistent with the theoretical basis can be concluded that tax cost is one of the motivations of applying accounting conservatism. In other words, accounting conservatism is one of the instruments that companies used in order to reduce their tax cost.

Research paper thumbnail of Political connections and labor investment efficiency

International Review of Economics & Finance

Research paper thumbnail of The Investigation of Main Determinants of Real Time Performance based Budgeting in Iran

quarterly journal of fiscal and Economic policies

Research paper thumbnail of Explaining effective factors on information asymmetry of management earnings forecast with Earnings Forecast from Fuzzy Neural Networks

Accounting and Auditing Research, Sep 23, 2013

Research paper thumbnail of The Souvenir Of Normative Accounting Theories

Accounting and Auditing Studies, Jun 22, 2013

Research paper thumbnail of An Investigation of Agency Theory and Signaling Theory in Dividend Policies: The Role of Institutional Investors

پیشرفت‌های حسابداری, Feb 20, 2011

Research paper thumbnail of Examining the effect of corporate governance on the relationship between firm value and earnings management

Financial Accounting Knowledge, Nov 22, 2015

Research paper thumbnail of The Effect of Free Cash Flows and Institutional Shareholders on Earnings Management in Companies Listed in Tehran Stock Exchange

Accounting and Auditing Research, Jun 22, 2009

Research paper thumbnail of A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach

In present study, a comprehensive, scientific, and practical pattern is presented for first time ... more In present study, a comprehensive, scientific, and practical pattern is presented for first time by relying on theory on potential remedies to manage talents in accounting and auditing using the qualitative method of the grounded theory approach. The statistical population of the study includes a combination of 16 university scholars and accounting and auditing executives(or both) selected in 2020 using the targeted sampling approach based on theoretical saturation rule. Data are gathered via interview by using the general guidance method in semi-structured form. Two methods of participants’ review and review of non-participating experts are used to achieve validity and reliability of data. The main focus of the study is meritocracy for accounting and auditing. The issue is posed in three concepts of reaching a consensus about the definition of talent, creating a culture of talent management, and regularization of talent management process(attract, raise, and hold) and some strategi...

Research paper thumbnail of Evaluating the Effect of the Judgmental Approaches of Language in Reducing Audit Expectation Gap

بررسی‌های حسابداری و حسابرسی, 2013

Now in auditing, expectation gap is considered the major challenge of this profession. Despite se... more Now in auditing, expectation gap is considered the major challenge of this profession. Despite several efforts made by this profession in order to reduce this gap, but research show that this gap severely exists. Continuation of this issue can to declining of the role, importance and position of this profession, which bring crisis, legal problems, and moral challenges. In this research, we evaluate the effects of language vividness in audit report to reducing the audit expectation gap. Audit report is the main medium of communication between auditors and their addressees, there fore, audit profession pays more attention to it. To define the language vividness in audit report, we use recent findings of linguistics, psychology and audit profession. In this research, we used the experimental method by the application of a designed web–based software Results, deliberately supported the effects of enhancing language vividness in audit report to reducing audit expectation gap. It seems th...

Research paper thumbnail of Investigation of the Effects of Ownership Structure on Firms Value: Evidence from Tehran Stock Market

Taḥqīqāt-i mālī, 2013

Privatization advocates believe that transfer to private sector increases firm's performance ... more Privatization advocates believe that transfer to private sector increases firm's performance and value, business environment, and therefore economic growth and welfare improves. In this research, by using the 70 accepted firms in the Tehran Stock Exchange for the period of 2005 to 2009, we investigate the effect of firm's ownership structure on their value by applying Generalized Method of Moments (GMM) and Generalized Least Squares (EGLS) methods of estimations. Ownership structure is divided into four categories including: state ownership, corporate ownership, institutional ownership and individual ownership. We use Tobin's Q ratio as the value criterion. Kao cointegration test results confirm Long-run relationship among variables under investigation. Estimated results also show positive and significant effect of institutional and corporate ownership and don't confirm the effect of individual ownership on firm's value and confirm efficient monitoring hypothesis.

Research paper thumbnail of Reviewing the Effectiveness of Earnings Quality Indices on the Power of Financial Distress Prediction Models

بررسی‌های حسابداری و حسابرسی, 2017

This study aims at comparing the earnings quality indices in both distressed and healthy firms an... more This study aims at comparing the earnings quality indices in both distressed and healthy firms and determining their effectiveness on the financial distress and the power of predicting models. Therefore, the information provided by 211 distressed firms selected by certain distress criteria and 211 healthy firms listed in Tehran Stock Exchange during 2006-2015 is used. In this study, twenty-seven financial indices and three earnings quality indices including "accruals quality", "absolute value of abnormal accruals" and "earnings volatility" are applied. Findings reveal that earnings quality of the distressed firms is significantly less than the healthy ones. In addition, by increasing the earnings quality indices, the probability of encountering with financial distress position decreases. Finally, adding the earnings quality indices to the primary model based on financial indices enriches its predictability

Research paper thumbnail of The Investigation the Relationship between the Conservatism in the Financial Reporting and the Cash Holdings of the Listed Companies in TSE

پژوهش‌های تجربی حسابداری, 2013

The aim of this research is to investigate the relationship between the Conservatism in the Finan... more The aim of this research is to investigate the relationship between the Conservatism in the Financial Reporting and the Cash Holdings of the Listed Companies in TSE. In this study, Givoley & Hyan (2000) model was used for measuring of the conservatism and Ozkan & Ozkan (2004) and Opler et al. (1999) models were exerted to determine of the cash holdings magnitude. To do of this research, 54 listed companies in TSE during 2007-2011 via pooled regression models (fixed effects) were investigated. Findings indicate that the conservatism doesn't affect the cash holdings. Also, results show that larger companies hold more cash, however, the companies with more opportunity cost and substituted assets hold less cash.

Research paper thumbnail of تأثیر محافظهکاری مشروط بر کارایی سرمایهگذاری در نیروی انسانی

Research paper thumbnail of The Type of Institutional Ownership and Dividend in TSE

Institutional investors affect on firms policies because of their substantial shareholdings. This... more Institutional investors affect on firms policies because of their substantial shareholdings. This study examines relationship between the type of institutional ownership and dividend policy. Not all institutional investors are equal. They have different interests and orientations. Therefore, we classify institutional investors in two categories (Active institutional ownership and Passive institutional ownership) and examine their relationship with dividend policy. To examine these relations, three regression models are used. We obtain similar results about the types of institutional ownership. The types of institutional ownership (Active and Passive) are negatively associated with dividend. It means that there is no difference between institutional investors and they have similar preference about dividend. All of them prefer to retain cash in the company rather than dividend distribution.

Research paper thumbnail of The Relation Between Earnings Quality, Earnings Smoothing and Risk

Research paper thumbnail of اقلام تعهدی و بازده آتی سهام با تاکید بر مالکیت سهامداران نهادی و اندازه شرکت

اقلام تعهدی مشکلات عدم تطابق و زمان بندی موجود در اقلام نقدی را حل می کنند. با این وجود در بسیاری... more اقلام تعهدی مشکلات عدم تطابق و زمان بندی موجود در اقلام نقدی را حل می کنند. با این وجود در بسیاری موارد این اقلام توسط مدیریت دستکاری می شوند. نیاز به مفروضات و انتخاب های مجازی که برای شناسایی این اقلام وجود دارد، می تواند سبب بروز خطا در اندازه گیری آن ها شود، لذا این اقلام نسبت به اقلام نقدی پایداری کمتری دارند. انتظار می رود در شرکت های بزرگترکه اطلاعات بیشتری از آن ها موجود است و هم چنین شرکت هایی با درصد بیشتر سهامداران نهادی ، به تفاوت میان اقلام نقدی و تعهدی توجه بیشتری شده و مکانیزم قیمت گذاری اقلام تعهدی صحیح تر باشد. این فرضیات با استفاد از نمونه ای از شرکت های پذیرفته شده در بورس، در محدوده سالهای 1385-1381 آزمون شد. برای بررسی فرضیات تحقیق از رگرسیون چند گانه، آزمونFوآزمونt استفاده شده و سایر عوامل اثر گذار کنترل شدند. نتیجه تحقیق نشان داد که سرمایه گذاران شرکت های بزرگتر این تفاوت را لحاظ نموده اند ولی سرمایه گذاران نهادی در تصمیم گیری خود این مسئله را در نظر نگرفته اند.