فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 78 (پاییز 1400)

The purpose of this study is to investigate the relationship between managers' overconfidence and internal financing and investment efficiency of the company. The statistical population of this research is the companies listed on the Tehran Stock Exchange and the sample of the research in terms of some characteristics includes 104 companies in the period 1393 to 1397. The present research method is descriptive- correlation and the research hypotheses have been tested using the generalized least squares method. The results of testing the research hypotheses indicate that there is a positive and significant relationship between managers' overconfidence and internal financing and between internal financing and investment efficiency, as well as the interaction between overconfidence Managers and internal financing affect investment efficiency. Findings show that increasing domestic financing expands business investment, thereby improving investment efficiency. Internal financing plays a mediating role between over-managerial confidence and investment efficiency. Managers with too much confidence are more inclined to increase domestic financing.

The growth of informal and irregular settlements, as islands of poverty in the margins and within cities, is a problem due to the elimination of low income strata from the planning system and not considering them actively as target groups in policy making and is one of the reasons for environmental degradation, weakening of urban services and the descent of existing infrastructures. The aim of this study was to investigate different aspects of marginalization effects on environmental indicators. The research method is descriptive- library. In fact, researchers use reviewing the theoretical and background foundations of the research to investigate different aspects of the impact of migration and marginalization on the environment of Tehran. After reviewing the research literature, the dimensions of improving marginalization and its development are educational facilities, medical facilities, sports facilities and cultural facilities.

The purpose of this study was to investigate the relationship between customer- supplier relationship and debt cost. The relationship between customer and supplier in today's economy has many functions for companies that have many effects on them, including the effects that can have on the cost of debt. This research is a library and has been done in a descriptive-analytical manner. The results showed that customer- supplier relationships, both small and large customers, can have a direct impact on debt costs.

The purpose of this study is to investigate the relationship between foreign investment and improving the value and performance of the company. The study method was library and descriptive-analytical method was used for the study. Foreign investment is one of the variables that can improve the performance of the company and the added value of the company, which has been investigated using theoretical foundations in this study. The results showed that foreign investment can actually increase the value of the company and ultimately improve the company's performance, which firstly increases revenue and secondly reduces costs, which these two factors improve the company's performance.

The purpose of this study was to The relationship between job performance and social responsibility with perception of the creativity of managers of selected sports federations. The statistical community of this research was formed by all managers of sports federations. five of the sports federations were selected as samples and Out of 50 senior male and female managers, selected sports federations were selected by available sampling. The method for collecting information in this study was in field and library. In this research, information on the subject literature, theoretical fundamentals, backgrounds and previous researches on the subject of research from library sources, and through the study of books and publications of articles, have been collected from both internal and external sources. The instruments for collecting the research data were three standard questionnaires of job performance and social responsibility and Creativity Questionnaire. In order to investigate and compare the descriptive data, descriptive indices and inferential analysis of Kolmogorov-Smirnov test were used to verify the normal distribution of data. To examine the correlation and relationship between research factors, multiple linear regression tests were used. The findings showed that the variables of job performance and social responsibility with creativity have a positive and significant relationship in sports federations and Also, the adjusted multiplier for the linear combination of job performance with creativity was equal to 428, which means that the job performance variable predicts about 42% of the variance of the creative variable. Also, the multiplication factor for the linear combination of social responsibility with creativity is equal to 228/0, which means that the social variable explains responsibility for about 22% of the creative variable. The variables of job performance and social responsibility together account for about 65% of the variance of creativity variables.

The graduate students' internship program for career exploration in Iranian universities offers structured education and practical experience through internships for a wide range of doctoral-level occupations. The program model of entrepreneurial attitude towards the field of study was successfully repeated in Iranian universities. Here, we present the outcome data for a total of 40 PhD students participating in the Entrepreneurial Attitude programs in the field of study and internship experiences from 2016-2016 and 2016-1400. Internship programs at the two participation sites showed comparable internship completion rates and overall results. Using survey data, focus group, and individual interviews, we find that these programs provide students with career development skills, while increasing students' confidence in career exploration and decision-making. Internships, in particular, were perceived by students to increase their ability to identify a career choice and increase their confidence in pursuing that profession. We provide data showing that participation in the mid-term program does not change the degree to some extent and may help some trainees avoid the "default post doctorate". Our findings showed that the required investment scope, objectives of internships, number of appropriate professional activities, ability and competence to manage internships, cooperation and communication of university administrators, uncertainty and risk-related indicators, dependence on the labor market The diversity of types and types of entrepreneurship, the number of hierarchical levels for decision-making and rules and regulations have been effective indicators in selecting internships to increase creativity for students to enter the labor market.

Nowadays, capital structure has become one of the most controversial issues in financial management and a serious challenge facing company managers. One of the most important components of any economic activity is to provide the necessary financial resources. The required financial resources can be provided from equity or debt. The combination of debt and equity in financing (left of the balance sheet) indicates the capital structure. Accordingly, the purpose of this study is the effect of capital structure on information asymmetry and debt capacity in companies listed on the Tehran Stock Exchange. For this purpose, 167 samples of financial statements were reviewed. The study period is from 2014 to 2021. Findings show that there is no significant relationship between information asymmetry and capital structure. The results of the second hypothesis also suggest that business risk moderates the relationship between information asymmetry and capital structure.

 Strategic management accounting is one of the systems that in the present era, with the changes in the current business environment, can use the participation of companies in the management accounting system to help financial managers decide on financial and non-financial performance. Unfortunately, despite the passage of time, strategic management accounting techniques have not yet been used properly by financial managers and have led to reduced corporate participation in strategic decision making. Management Accounting Information System is a flexible information system that is designed to meet the management information needs of management in line with management objectives. The purpose of this study is to investigate the use of management accounting information by the board on financial and non-financial performance.

The present study is a descriptive-correlational survey based on regression equations and is considered as an applied research in terms of purpose. Also, this research is a field research in terms of data collection and a cross-sectional research in terms of conducting research in a specific time period. The statistical population of this study is all managers and management accountants in companies listed on the stock exchange.

Morgan table was used for sampling and the desired number of samples was 384. The sampling method in the present study is non-random sampling and the tools used in the research are standard questionnaires. But for more certainty, KMO index and Bartlett test were used.

The results of the analyzes using the structural equation model showed that management accounting information has a significant effect on financial performance. Management accounting information also has a significant effect on non-financial performance.

Due to the role and importance of the banking industry in this research, human capital capacities have been used to improve organizational entrepreneurship in this industry. The present research is applied in terms of purpose and descriptive in terms of survey method. The statistical population of the study includes 250 employees of Bank Mellat, Tehran branches, who were selected as the sample size using Cochran's formula and stratified random sampling method. The method of data collection in this study is the standard questionnaires of Talebi et al. (2012) for measuring human capital and Sakhdari (2016) for measuring organizational entrepreneurship. Data analysis was performed using the structural equation approach using PLS software. The results obtained from data analysis showed that human capital with components such as employee capability, employee satisfaction and employee stability have a positive and significant effect on organizational entrepreneurship.

The main purpose of this study is to investigate the effect of managers' performance on the relationship between flexibility and financial performance at different stages of the life cycle. In this study, the data were extracted from the rahavard3 software and classified and summary by Excel software. Variables were calculated and finally tested by Eviews and Stata software using multivariate regression model using combined data hypotheses. The statistical sample of this research includes 142 listed companies that have been studied in the period 2011 to 2020. The results of the study show that the efficiency of managers has a positive and significant effect on the relationship between flexibility and financial performance. In addition, at the 90% confidence level, the findings showed that in the emergence and growth stage, management efficiency has a positive and significant effect on the relationship between financial flexibility and financial performance of companies. In addition, no reliable evidence was found on the effect of management efficiency in the stage of maturity and decline on the relationship between financial flexibility and financial performance.