ORCID Profile
0000-0002-2206-4641
Current Organisation
The University of Auckland
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Publisher: Inderscience Publishers
Date: 2007
Publisher: MDPI AG
Date: 06-01-2023
DOI: 10.3390/JRFM16010037
Abstract: Recent literature shows that adopting an accounting information system (AIS) can lead to better decision-making, planning, efficiency and on-time management control, and organisational functionality. However, the impact of AIS implementation on role creation in the organisation is unclear. With the digital transformation of AIS and daily advances in machine learning and other innovative technologies, it is also unclear how these changes interact with human roles in organisations and which AIS components are considered essential. This paper addresses the above issues by applying the actor-network theory to examine the impact of deep machine learning modules in predicting the human actor roles in accounting information systems in organisations. We targeted 120 human actors and examined the influence of deep machine learning modules in predicting 11 personnel and professional features of human actors, based on multivariate statistical analysis. Our findings show that two human factors (familiarity with accounting information and time spent on becoming familiar with it) are the most influential elements that can predict the human actor roles in accounting information systems in organisations. So, human and non-human actors are both essential parts of an integrated AIS that must be considered. The current literature has focused on the AIS structure with less on the interaction between human and non-human actors. One of the main contributions of this study is providing evidence that AIS heavily relies on its human and non-human actors to form a coherent and united AIS network to promote AIS management strategies. The practical implication of the results is that investing in either technology or human resources alone is not enough to achieve the best productivity and performance in organisations. Instead, there must be a balance between human and non-human actors.
Publisher: MDPI AG
Date: 19-12-2022
DOI: 10.3390/JRFM15120618
Abstract: The present research investigates the relationship between managers’ disclosure tone and the trading volume of small and large investors separately. The inconsistency of disclosure tone and abnormal trading volume generally indicates information asymmetry between managers and investors. However, by separating the abnormal trading volume of minor investors from major investors, this relationship shows the information asymmetry between minor and major investors. In this research, the disclosure tone of management discussion and analysis (MD& A) is measured using Loughran and McDonald’s (L& M) finance-oriented dictionaries, and tone inconsistency is measured using a benchmark model. The data were collected from 143 companies listed on the Tehran Stock Exchange from 2011 to 2020, totalling 1380 annual reports. The results show that MD& A tone inconsistency positively correlates with abnormal trading volume for all investors. In addition, MD& A tone inconsistency has a different impact on the trading behaviour of small and large investors and misleads the former. The present research contributes to the literature by providing evidence of the relationship between MD& A tone inconsistency and abnormal trading volume of small and major investors. It also uses both common words and word combinations to measure tone.
Publisher: Springer Science and Business Media LLC
Date: 17-08-2023
Publisher: Wiley
Date: 2006
DOI: 10.1002/TIE.20117
Publisher: IGI Global
Date: 2018
DOI: 10.4018/978-1-5225-2255-3.CH188
Abstract: The main aim of this chapter is to explain what considered as managerial tools and techniques for decision making in the area of management accounting and how they developed and evolved over the time. This chapter is intended to help us document the innovation, evolution and the adoption of a variety of relatively new management accounting techniques and practices in organisations. The chapter also looks at primary tasks/services performed by managerial techniques and tools to capture a wider range of techniques/tools that contribute to the conduction of managerial tasks/services but may not be listed as managerial tools in the literature.
Publisher: IGI Global
Date: 31-07-2015
Publisher: MDPI AG
Date: 15-06-2022
DOI: 10.3390/JRFM15060268
Abstract: This study investigates the interactive effect of ownership structure on the relationship between annual board report readability and stock price crash risk in companies listed on the Tehran Stock Exchange (TSE). The negative skewness model was used to measure the crash risk of stock prices and the Fog index was used for determining the readability of the board of directors’ report. The ownership structure is examined in institutional ownership, significant managerial ownership, and family ownership. The data of companies listed on the TSE from 2013 to 2019 have been used. The statistical method of this research is multiple regressions and, to test the research hypotheses, the data panel model and the ordinary least squares method have been employed. Overall, this study provides new evidence to explain the reporting quality and the crash risk of stock prices from the lenses of the agency theory. It further investigates the interactive effect of ownership structure on the relationship between annual board report readability and stock price crash risk. The results show a significant correlation between the readability of the board of directors’ report and the crash risk of stock prices. Furthermore, the relationship between the readability of the board report and stock price crash risk is not affected by the ownership structure, including institutional ownership, significant managerial ownership, and family ownership. It can be inferred that an ownership structure, which includes institutional shareholders, significant shareholders, and family ownership, increases the supervision of managers and their reports, so they cannot keep adverse information from being released. This will ultimately improve the readability of their reports and reduce the risk of stock price crashes.
Publisher: Inderscience Publishers
Date: 2008
Publisher: MDPI AG
Date: 23-10-2022
DOI: 10.3390/JRFM15110489
Abstract: This paper investigates the relationship between accounting comparability, executive compensation, conditional and unconditional conservatism, and accounting information quality. The findings suggest that conditional conservatism and accounting comparability have a positive and significant impact on executive compensation. Moreover, accrual earnings management can strengthen the relationship between accounting comparability and executive compensation, whereas this is not the case with actual earnings management. Unconditional conservatism, however, does not significantly influence executive compensation. In the end, determining the correlation between earnings management and conservatism reveals that executives use conditional conservatism to perform opportunistic behaviours and gain more compensation. In light of the current results, it is expected that the assimilation of standardisation processes and their use in conjunction with existing features will enhance information quality, greater reliability of financial reports, and protect public interests.
Publisher: MDPI AG
Date: 16-02-2023
DOI: 10.3390/JRFM16020133
Abstract: The primary goal of this study was to investigate the effects of changes in corporate governance elements on a company’s valuable resources (such as intellectual capital and its components). Previous studies have examined the impacts of some corporate governance characteristics on intellectual capital performance as a whole and they have produced inconclusive and different results. This paper examines the effects of some corporate governance characteristics (i.e., the change in CEO, the evolution of auditor, the change in board independence, and the change in institutional ownership) on intellectual capital and its components (i.e., capital employed, human capital, and structural capital). This research is based on a quantitative study and the selected s le contains 1170 observations from 220 companies listed on the Middle East Stock Exchange from 2011 to 2018. The research findings show a positive and significant relationship between an increase in institutional ownership and intellectual capital and its two components (human capital and structural capital). The results support the relationship between a change in auditor and intellectual capital and human capital efficiency. Further, a positive and significant association was found between an increase in board independence and human capital. However, no relationship was found between a change of CEO and intellectual capital or any of its components. This study extends the research field of corporate governance by studying the effects of changes in corporate governance characteristics on intellectual capital for the first time. Given the significant role of intellectual capital in the performance of firms, this study provides essential information to organisations’ decision makers.
Publisher: MDPI AG
Date: 19-09-2022
DOI: 10.3390/JRFM15090413
Abstract: Purpose—The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of this study is to provide some explanations for these mixed results in the literature by investigating the effect of corporate governance mechanisms, as a moderator variable (which has not been considered in the literature before), on the relationship between accounting conservatism and earnings quality based on the Dechow and Dichev model and the modified Jones model. Design/methodology/approach—The statistical model used in this study is a multivariate regression model furthermore, the statistical technique used to test the hypotheses is panel data. Findings—The findings reveal that the adopted models (Dechow and Dichev) and the corporate governance mechanisms (such as board independence, large shareholders, and institutional ownership) can have a moderating effect on the relationship between accounting conservatism and earnings quality. These findings are exciting, contribute to the current literature, and explain some of the reasons for mixed results. Practical implications—The findings of the current study provide an important guideline for firms to consider the impact of adopted models (Dechow and Dichev), as well as the corporate governance mechanisms (such as board independence, large shareholders, and institutional ownership) on the relationship between accounting conservatism and earnings quality. Originality/value—Examining the impact of Dechow and Dichev models as well as the corporate governance mechanisms on the relationship between accounting conservatism and earnings quality is new in this paper. It can explain part of the reasons for the mixed and inconsistent results in the literature.
Publisher: Elsevier BV
Date: 2008
DOI: 10.2139/SSRN.1548036
Publisher: OMICS Publishing Group
Date: 2017
Publisher: Emerald Publishing Limited
Date: 18-01-2023
Publisher: Elsevier BV
Date: 2012
Publisher: Elsevier BV
Date: 04-2008
Publisher: MDPI AG
Date: 02-09-2021
DOI: 10.3390/JRFM14090415
Abstract: The diffusion of innovation theory has already addressed the major contextual factors hindering or facilitating the diffusion of management accounting innovations (MAIs) in organisations. However, the diffusion of MAIs in less developed countries (such as Libya) is still very low, and the contextual factors addressed by the diffusion of innovation seem to fail to explain the low diffusion. To address this important gap in the literature, this study used contingency theory and investigated the association between a variety of contextual (contingent and institutional) factors and the diffusion of MAIs in Libyan manufacturing and non-manufacturing organisations. Seven MAIs were chosen from the literature perceived to have higher popularity, namely, ABC, ABM, BSC, TC, life-cycle costing, benchmarking, and Kaizen. A questionnaire acted as the data collection instrument. Two hundred and fifty questionnaires were distributed, and one hundred and three useable questionnaires were returned. The results indicate that three factors were significantly associated with facilitating the adoption of MAIs in both sectors. They were using computer systems for MA purposes, top management support, and MA training programmes.
Publisher: Emerald Publishing Limited
Date: 28-10-2012
Publisher: MDPI AG
Date: 11-05-2023
DOI: 10.3390/JRFM16050268
Abstract: This study investigates the effect of ownership type (state and family ownership versus non-state and non-family ownership) on labour cost stickiness in companies listed on the Tehran Stock Exchange (TSE). The study examines the labour cost stickiness in state and family businesses versus non-state and non-family companies within a different environment with unique labour market characteristics. The s le consists of 151 companies listed on the TSE, spanning from 2011 to 2020. After controlling for industry and year fixed effects, the results of multiple regression analysis revealed that labour cost stickiness is higher in state and family companies compared to non-state and non-family businesses. This research contributes to the existing literature by being the first to investigate the impact of the type of ownership on labour cost stickiness in a developing country.
Publisher: Elsevier BV
Date: 2012
Publisher: MDPI AG
Date: 24-06-2021
DOI: 10.3390/JRFM14070290
Abstract: While the benefits and advantages of using renewable energies are remarkable, and their prices have been decreasing dramatically and are expected to fall further, the diffusion and adoption of renewable energies still lag fossil energies. This paper improves our understanding regarding the role of the interrelationship among businesses (as an ex le of B2B networking amongst parent and subsidiary firms). Furthermore, it demonstrates the way/s that such interrelationships can contribute to the diffusion and adoption of sustainable and energy-efficient technologies. This study describes four diffusion channels in the interrelated firms which can help with promoting and using renewable and sustainable energies. The paper also reports the actual share of each diffusion channel contributing to implementing sustainable energy-efficient technologies in practice. The findings suggest that parent organisations enforce the majority (over 50%) of sustainable and energy-efficient technologies implemented in a B2B environment. In comparison, inter-subsidiary relationships are responsible for less than 30% of the implemented sustainable and energy-efficient technologies in organisations. The findings are in line with the forced perspective theory. They could, to some degree, explain the differences in the levels of implementation of sustainable and energy-efficient technologies in practice. These findings can help practitioners prioritise the diffusion channels when they want to facilitate the implementation of new technologies in their organisations. While some organisations may expect a more successful implementation of innovations initiated by subsidiaries than those enforced by parent organisations, the levels of success of the adoption of sustainable and energy-efficient technologies are not examined in this study. Further research is recommended to investigate the extent of association between different diffusion channels and the levels of success in terms of the adoption of innovation. We did not find similar studies to compare the results, which could be one of the limitations of this study.
Publisher: Emerald
Date: 04-06-2018
DOI: 10.1108/JAOC-06-2016-0038
Abstract: This paper aims to show how our understanding of the effects of enterprise resource planning (ERP) systems on management accounting are influenced through “nudging” by researchers in their preamble before interviews begin. There were two groups of comparable respondents. Each group received a different preamble to the same questions. The differences in group responses were analyzed. When the impact of ERP implementation on the physical, transactional and information flows within the firm were nudged, the responses focused on how the chart of accounts had to be expanded to account for the additional data introduced by transaction processing. When the IT and ERP system knowledge and skills were nudged, the responses tended to emphasize analyses or the use of new information through the use of drill down functionality. This research provides new insights and contributions to understanding how nudging affects or directs respondent assessments of the impact of ERP systems on management accounting. The research is limited by the relatively small s les and by the fact that these were different research projects. Nudging has an obvious impact on research that should not be ignored. Unintentional nudging should be considered with all research projects. This paper makes explicit that nudging occurs in research whether intentional or unintentional.
Publisher: IEEE
Date: 2000
Publisher: Elsevier BV
Date: 03-2018
Publisher: Inderscience Publishers
Date: 2012
Publisher: World Scientific Pub Co Pte Lt
Date: 03-2019
DOI: 10.1142/S1094406019500045
Abstract: A range of management accounting innovations (MAIs) have emerged in responding to the increasing changes in technology through the proliferation of globalization. Researchers have offered alternative views concerning these MAIs. These views range from rational-economic perspectives to the social-organizational process perspectives that explore how MAIs are adopted and implemented in different organizational settings. This paper contributes to the implementation impact by discussing the network view and subsidiaries’ capabilities, both absorptive and combinative, in the diffusion of MAIs in group organizations. The paper identifies four possible sources of diffusion of MAIs that have not been discussed in the literature.
Publisher: Elsevier BV
Date: 10-2009
Publisher: Elsevier BV
Date: 10-2023
Publisher: Elsevier BV
Date: 07-2020
Publisher: Emerald
Date: 10-10-2008
Publisher: MDPI AG
Date: 03-2023
DOI: 10.3390/JRFM16030163
Abstract: This study examines the relationship between sustainability reporting and four factors named as industry, size, ownership type and organisation perspective through the lenses of multiple theories (institutional theory, stakeholder theory, legitimacy theory and theory of planned behaviour). We surveyed 240 Australian and New Zealand companies and asked them about the status of their sustainability reporting as well as their perceptions regarding the importance of sustainability indicators. We used the Global Reporting Initiative (GRI) indicators to develop the survey. From an ownership perspective, the results show that companies belonging to the public sector report more sustainability information compared with the private sector. However, from an industry perspective, there were no statistically significant differences between environmentally sensitive and non-environmentally sensitive industries in terms of the content of their sustainability reporting. The results further show that the size of a company does not influence the content of sustainability reporting, but larger firms tend to provide more details in their reports. The results also show a positive relationship between sustainability reporting and organisation perspective (in terms of the level of importance of the GRI indicators). This study contributes to the sustainability literature and reporting theories. Moreover, the results have several implications for managers and promoters of the GRI for improving the adoption of the GRI guidelines and increasing the level of sustainability reporting to lify the company’s image. The results also allow for effective government policy development through understanding what motivates companies to disclose environmental and social-related activities.
Publisher: MDPI AG
Date: 17-06-2021
DOI: 10.3390/JRFM14060273
Abstract: This study explores the relationship between audit committee characteristics and accounting information quality by justifying the role of the internal information environment and political connections under the theocracy state of Iran with syncretic politics. Using panel data of 558 firms from the Tehran Stock Exchange (TSE) for 2011–2016, we rank firms using Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) and entropy method for determination of the weight of evaluating indicators. The firms are positioned into high- to low-level political connections, and two proxies for audit committee characteristics are used: independence of audit committee and financial knowledge. Furthermore, three proxies are used for an internal information environment: earning announcement speed, the accuracy of earning forecasting and lack of financial restatements. Our findings show that there is a significant and positive relationship between the audit committee and financial information quality characteristics in high-level political connections, as well as between financial knowledge and financial information quality. Furthermore, the findings of this study suggest that the application of political economy theories could be appropriate for more inquiry.
Publisher: Informa UK Limited
Date: 03-09-2015
No related grants have been discovered for Davood Askarany.