Optimal allocation of resources in the capital markets requires that accounting earnings reported on this market is good quality. Managers of firms for various reasons, the most important, it is a conflict of interest between owners and managers engage in earnings management addressing.
In this study, the role of moderator on the issue of corporate governance on earnings quality is evaluated by management. Also, the basic issue of whether corporate governance can be a positive signal to investors and improve future stock returns or not.
Data analysis 100 manufacturing companies listed in Tehran Stock Exchange for the time period of 2008 to 2014 showed that institutional ownership, ownership concentration, board independence and corporate governance ratings significant impact on the quality of reporting. Institutional ownership also has a significant impact on future returns. But this relation to the concentration of ownership, board independence and corporate governance rating was not significant.

The present study was conducted aiming to examine the effect of product market competition on the investment of a number of 106 firms accepted in Tehran Stock Exchange in the form of 12 industry categories in years 2010 to 2014. To do so, one main hypothesis and two secondary hypotheses were developed and then analyzed using Panel Data pattern. The research method adopted was correlation and the hypotheses were tested through multi-variate regression. Moreover, to measure competitiveness of product market, Herfindahl-Hirschman index (HHI) was employed. The results revealed that product market competition positively and significantly affects investment in firms, such that the higher the levels of competition, the larger the amounts of investment. The findings also indicated that competition in product market has a positive and significant effect on the relationship between growth indices (e.g. Tobin’s Q Ration, firm growth and industry growth) and firms’ investment. Furthermore, the present study suggests that product market competition positively and significantly influences the relationship between leading industry and the amount of investment in firms. In other words, firms which are leading their industry in highly competitive conditions tend to make

 
Today the methods of financing, control and the management of companies are the most important issues of Corporate Governance. The purpose of this study was to investigation the impact of ownership structure and market prosperity on financing decisions in 106 companies listed in Tehran Stock Exchange for the period 1385 to 1393, that Using multiple regression with controlling determinants financing decisions has been tested. The purpose of applied research and the nature of the event and a sample of companies listed on the Stock Exchange for the systematic removal are done; In all statistical techniques have been used Excel Eviews software, In this study, two measures of institutional ownership and managerial ownership as an indicator of the ownership structure. And two measures of financial leverage and stock issuance is used as an indicator of financing decisions. The results of hypothesis show that a significant negative relationship between institutional ownership and management with financial leverage. The finding also shows that market prosperity has a positive effect on relationship between ownership structure and the possibility of issuing shares.

 The purpose of this study was to Investigation the effect of ownership structure on relationship between abnormal audit fee and audit quality in 106 company listed in Tehran stock exchange with period on 1389-1393. Hypotheses Test by multiple regression with control the determinants of audit quality is done by Panel Data. In this study, to measure abnormal audit fees of the remaining models choi et all (2010) was used. And measure ownership structure was institutional ownership and managerial ownership. The measure discretionary accruals of and Dychv Dechow models (2002) was used to measure audit quality, The results of hypotheses show that significant negative relationship between abnormal audit fee and audit quality. The findings also show that a significant positive relationship between institutional ownership and managerial ownership with audit quality. Also the results show that ownership structure has a negative effect on relationship between abnormal audit fee and audit quality.

  In this investigation we examine the effect of free cash flow on earning management on the basis of corporate governance mechanism by means of applying regression method among board of directors, audit quality, institutional and main ownership in Tehran stock exchange during 1389 to 1393.Conclusion show that in Tehran exchange accepted companies free cash flow cause to reduce earning management and corporate governance mechanism does not have an effective overlook on it. Also, results of this investigation indicts that increase in free cash flow for managers who encounter financial insolvency, causes them to conceal the companies weaknesses and driving them less earning managemen

: According to representation theory, hope of future good news stimulates the managers to postepone bad ecconomic news in order to gain extra return. But in fact conservatism in Accounting, as an influential control mechanism in identifying the good versus bad ecconomic news, prevents the managers from over-optimism and provides a framework for identifying economic affairs. Therefore, it is the intention of this research to study the aforementioned challenge through analyzing the relation between coservatism, accrual persistance asymmetry and stock return.Conservatism is considered as Independent variable of the research and accrual persistance asymmetry and stock return as dependent variables. Moreover, Basu’s model is used for measuring Conservatism and to control risk, stock return is moderated in extent.
Admitted firms in Tehran’s Bond Exchange from 1386 to 1392 constitute the data of the present research – from which a sum of 66 firms (462 year- firm) are placed within the sample data of this research.
The assumptions of the research are tested via analyzing coefficient variables? Regression Modeling Findings of the research suggest that there exists no meaningful relation between resistance of accrual items and stock return and another analysis rejected the existance of such relation has been rejected which suggests that law makings and standards are weak in a way that provide the ground for manipulating the real activities altimately leading to increased operational risks.
 

Most of the current research in the field of earnings management, are focused on the discovery of abnormal accruals, While management earnings may done by using accruals or real activity, or both. Managers often manage earnings in order to mislead shareholders about the actual economic performance. So it's no surprise that different corporate stakeholders, consider inappropriate earnings management and are trying to reduce managers’ options and point of view through intensified monitoring. In this regard, shareholders consider conservatism as a tool of regulatory and corporate governance that restricts the earnings management. This search examines likely impact the ownership structure (institutional ownership, ownership concentration and managerial ownership) on the relationship between accounting conservatism and different procedures of earning management ( real earnings management and , accounting earning management). In this study, was conducted using data of 119 companies in the Tehran Stock Exchange in the period between 1385 to 1392 to survey the matter. To test the hypotheses, variables of real earning management, accounting earning management and accounting conservatism by models Roychowdhury (2006), kuthari and et(2005) and Khan Watts (2009) is estimated. The results showed that the low level of institutional ownership, ownership concentration and managerial ownership, relationship between accounting conservatism and real earning management is negative and significant. The low level of institutional ownership and managerial ownership, relationship between accounting conservatism and accounting earning management is positive and significant, and for the low level of ownership concentration this relationship isnot significant.

Abstract
The topic of stock market efficiency has been one of the most important and Controversial topic during last 3 decade in finance issues. today stock market in developing countries is considerd as a factor for increase in investment and economical growth and since efficiency has been main and also most important quality of a market in any country so it has turned to one of the most controversial subject in scope of finance and economy.
In this paper efficiency of Tehran stock market for the period of (from March 2001 to October 2014 ) on a daily basis using “VAR” method has been investigated. this research has distinguished from other internal similar research because this research has investigated efficiency of stock market using 3 index (industry ,price &return and total index ) which result shoed that Tehran stock market by any of this 3 index is not efficient.

  The purpose of this study is to investigate the effect of the dividend policy on the relationship between earnings quality and audit fees In 82 companies listed in Tehran Stock Exchange in the period 1384 to 1391 is that using multivariate regression model, method panel data Analysis of results is discussed. In this study, persistent earnings and earnings manipulation is considered as indicators of the quality of earnings. The results showed that there is significant negative relationship between persistence earnings and audit fees. Also, Evidence suggests that dividends-paying has not significant effect The relationship between earnings persistence with audit fees. In addition, the findings of this research suggest that dividend-paying has not significant effect on the relationship between earnings manipulation with audit fees.

 The timeliness of financial reports is an important part of the quality of financial information firms. Because the timeliness of data can lead to better and more efficiently consumers,. Thus, the speed of reporting means that the delay in the presentation of financial reports Financial reports are firms should pay special attention producers. Thus, The purpose of this study is to investigate the impact of changes in the auditor's opinion on the timeliness of disclosure in companies listed on the Tehran Stock Exchange. For this purpose four hypotheses are developed and data from 100 companies in Tehran Stock Exchange for the period between 1384 to 1391 are analyzed. This regression model using panel data with fixed effects approach, reviews and tests. The results indicated that changes in the audit opinion has an impact on the timeliness of disclosure, so that improved audit opinion increases the timeliness of disclosure (to reduce financial reporting delays) and deterioration of audit opinion being exposed is decreasing the time to (enhanced financial reporting delay). Also, the results show that companies that have greater improvement in their audit opinion relative to other companies, which improved financial reporting are less (to increase the timeliness of disclosure) have fewer delays.

The purpose of this study was to investigate the effect of the quality of financial reporting on the relationship between dividend policy and investment decisions of the firms listed in Tehran Stock Exchange. For this reason, financial data of 105 companies, at an interval of 8 years (1384-1391) have been studied and tested. In the present study, the average quality standards accruals, discretionary accruals and income smoothing is used for measured quality of financial reporting. The research was designed to accomplish three main hypotheses and in order to test the hypothesis of multivariate regression models combined data is used. The results indicate that there is a significant relationship between dividends and investment, but the influence of the quality of financial reporting in the total sample, is not significant in the relationship. While this effect is more significant for firms with high growth opportunities than firms with low growth opportunities. In other words, given the positive relationship between dividend and investment, likely the companies in order to raise funds for investment try to raise capital through equity claims and one of the reasons why the relationship did not influence the quality of financial reporting is information asymmetry of the capital market in Iran.

Abstract:
Recent research findings about the behavior of costs are shown that costs do not change in proportion to changes in sales. In other hand, cost increased proportionally with increasing of sales, but do not decreased proportionally with decreasing in sales. This behavior disproportionate costs is called bonding costs. The aim of this study was to investigate the adhesion behavior of public expenditure, administration, and sales and cost of goods sold in the company are listedon the Tehran Stock Exchange.
The results of this study obtained for a period of 6 years from the beginning of 1368 until the end of 1391 througha combination of data and using the data of 140 listed companies in Iran Stock Exchange. For every 1% increasing in sales, administrativefees and general sales increased85% and cost of goods sold increased 83%. While for every 1% decrease in selling, administrative costs, general costs reduced 48% and costs of goods sold and selling reduced 51%. Also, in this study was evaluated how changes in the costs of adhesion at different time periods. The tesults show that cost of adhesion during that occurred reduced earningsin the period before, is less. The adhesion strength of the companies that collect fees for fixed assets and more debt levels are high.
 

Abstract
Earnings management is a controversial subject and is attractive in accounting research And general importance and necessity of this research is to experimentally demonstrate benefit to investors and owners The directors of listed companies in Tehran Stock Exchange What type of earnings management practices are Before investing in Shareholders also note
In this context, the impact on earnings management in some parts of the corporate governance of listed companies in Tehran Stock Exchange, in the period 1385 to 1390 has been tested.In this study, multiple linear regression was used for all data
Chow and Hausman tests to determine the appropriate model to estimate the parameters and the effect of independent variables on the dependent variables using Spearman's correlation coefficient was usedAll hypotheses were conducted on a sample of 110 members. Jones model is the model used in this study.
 

The goal of this research is to investigate the relation between disclosure quality, its components (being on-time and reliability) and common stock’s cost of capital in 246 companies listed in securities exchange during 2003 to 2011 and tested using multivariate regression and control of affecting factors related to the common stock’s cost. There is some important consideration about investigating this relation since disclosure quality has an effect on the amount of investment on commercial units. The results show that there is a negative and meaningful relation between quality of disclosure, its components (being on-time and reliability) and common stock’s cost of capital. In the other words, whatever greater the quality of corporate disclosure, it attracts more investors and results in reduction of common stock’s cost of capital and financing problems.